Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak

Ability to Prepare Financial Reports, Financial Literacy and the use of Information Technology on MSME Performance

Fira Yuniar, Devi Aatriani, Trias Arimurti — Wed, 31 Jan 2024 00:00:00 +0700

This research was conducted to determine and test the influence of the variables of ability to prepare financial reports, financial literacy and use of information technology on the performance of MSMEs. In order to get conclusions, the researcher applied a quantitative approach. The data type chosen for analysis is primary data. This type was taken through a sampling technique in the form of a questionnaire or survey where the number of respondents used was 100 respondents. The respondents were taken from MSME actors in Karawang Regency. Sampling was carried out by applying special criteria according to the needs of the research being carried out. Conclusions were drawn using statistical methods. After the study was completed, the results or conclusions obtained from the research carried out were in the form of the variable ability to prepare financial reports which had a positive and significant influence or impact on the performance of MSMEs. Not much different, the financial literacy variable or understanding of financial management also has a positive and significant influence or impact on the performance of MSMEs. The variable use of information technology also has a positive and significant impact on MSME performance. Finally, there are variables that ability to prepare financial reports, financial literacy and the use of information technology have a positive and significant effect on the performance of MSMEs.

The Influence of Financial Ratios and Firm Size on Stock Return

Krishna Prafidya Romantica , Paiz Jalaludin — Wed, 31 Jan 2024 00:00:00 +0700

Researchers analyze financial ratio data using a quantitative approach to determine the effect on the company's stock return. Researchers formulated four research hypotheses. The data will be modeled using the Panel Data Regression method with the help of E-Views 12 Student software. With purposive sampling techniques, researchers will use stock closing price data and financial statements from 9 Properties and Real Estate companies listed on the Indonesia Stock Exchange (period 2018 to 2022). With the chow test and lagrange multiplier test, researchers will model the data using a common effect model. The results showed that the ROA of der, CR, and FS, either simultaneously or partially, did not have a significant effect on stock returns. Based on signal theory, capital owners will receive bad signals from the company because the variables ROA, DER, CR, FS are considered unable to influence the company's stock return.

Determinants of Taxpayer Compliance in MSMEs registered at KPP Pratama Karawang Utara

Veni Luciani, Yanti, Awaliawati Rachpriliani — Wed, 31 Jan 2024 00:00:00 +0700

The study aims to evaluate and test the impact of tax understanding, mental accounting and the level of trust tax confidence on compliance with MSMEs tax obligations registered in the KPP Pratama Karawang Utara. This research uses quantitative methods using primary data. The population in this study is the entire MSMEs tax liability registered in KPP Pratama Karawang Utara. Sample on this research as many as 100 MSMEs tax obligations registered in KPP Pratama Karawang Utara. The sampling technique uses purposive sampling with criteria based on gender, age, having a NPWP, type of business, length of business and turnover. This research model uses PLS. The findings of this study show that tax understanding has a positive influence on MSMEs tax compliance. Calculation of tax liability MSMEs tax likewise with a level of trust that influences on compliance with MSMEs tax obligations with a significant value of 0.05. The results of the research show that the rate of tax payments will be imposed on the cars with the turnover criteria ranging between 250-50 million, 100-300 million and above 300 million.

Determinants Of Tax Aggressivity In Manufacturing Companies In The Consumption Goods Industry Sector Registered On The Idx

Helen Tiara Putri, Andrian Noviardy — Wed, 31 Jan 2024 00:00:00 +0700

Tax aggressiveness is an act of tax avoidance carried out by companies by carrying out tax planning (tax plaining) by exploiting loopholes in the law with the aim of reducing company profits so that tax savings can be implemented but carried out both legally and illegally, tax aggressiveness can be measured using the Effective Tax scale Rate (ETR) is the most commonly used in some literature. The range of ETR values that can identify tax aggressiveness or not. This research aims to determine the relationship between capital intensity, liquidity, profitability, leverage and company size on tax aggressiveness. The population in this study was manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (BEI) in 2019–2021. The sample selection method in this research was determined using a purposive sampling method which aims to obtain samples that comply with the specified criteria . The research results show that capital intensity has no effect on tax aggressiveness; the liquidity variable has no effect on tax aggressiveness; the profitability variable has a significant negative effect on tax aggressiveness; the leverage variable has no effect on tax aggressiveness; and the company size variable has no effect on tax aggressiveness.

Retribution Collection and Tellecomunication Tower Control on Increased Original Local Government Revenue in Banyuasin District

Novita Sari, Andrian Noviardy — Wed, 31 Jan 2024 00:00:00 +0700

The aim of this research is to identify how retribution and control of telecommunications towers affect the increase in regional foreign income in Banyuasin Regency. The data sources in this research are secondary data, namely Surat Tanda Retribusi Daerah (STRD) and Surat Tanda Setoran (STS) at the Banyuasin Regency Diskominfo-SP. The research method used in this study is descriptive qualitative. There are three stages in this method: data condensation, data presentation, and verification or conclusions. The percentage of telecommunications tower control retribution collected by the Banyuasin Regency Government in 2020 has exceeded the revenue target, namely 100.23%, in 2021 it increased to 101.60%, while in 2022 it decreased to 84.89%. Even though there will be a decline in 2022, the realization of revenues in 2020 and 2021 has reached or even exceeded the targeted revenues. has been above 100%, this shows that the collection of telecommunications tower control retribution has been achieved very effectively. Meanwhile, the contribution of retribution and control of telecommunications towers to increasing PAD during 2020-2022 is still below 10%, so the criteria are very low.

Analysis of Accounting Information Systems on MSME Performance with Emotional Intelligence as Moderation

Een Yulaika Ekamarinda, Heny, Noviansyah Rizal — Wed, 31 Jan 2024 00:00:00 +0700

Good Emotional Intelligence (comprising self-awareness, motivation, and social skills) enables one to make appropriate decisions under a variety of circumstances. An organization's accounting information system is a device utilized to streamline the majority of business operations, regardless of the company's size (small, medium, or large). Due to the fact that MSMEs are a primary driver of economic expansion, the creation of new employment is crucial to their ability to make sound decisions.The analysis technique refers to a process of data analysis designed to yield information that can be utilized in this study. In order to facilitate researchers' comprehension of the data as a foundation for decision making, it is necessary to analyze the data for interpretation. The present study employed the Partial Least Squares (PLS) methodology is carried out in in three stages: Outer model analysis, Inner model analysis, Hypothesis testing. In accordance with the formal model, latent variables are defined explicitly as linear aggregates of observed variables or their indicators. In order to generate weight estimates for latent variable score components, the inner and outer model specifications are compared.Determine the impact of emotional intelligence (self-awareness, motivation, and social skills) on the performance of micro, small, and medium-sized enterprises (MSME) in relation to the implementation of accounting information systems. The primary data utilized in this study were collected through the distribution of questionnaires to MSME entrepreneurs in Jember Regency, who provided their responses. Clearly, the accounting information system plays a crucial role in the progress and growth of MSMEs. Emotional Intelligence has no appreciable impact on the efficacy of MSME businesses as it relates to accounting information systems. Nonetheless, Emotional Intelligence significantly impacts the business performance of SMEs.

Determinants of Internal Audit Quality and External Audit Fees

Feni Wilamsari, Titik Musriati, Retno Cahyaningati — Wed, 31 Jan 2024 00:00:00 +0700

Internal audit a part of good corporate governance, one of its functions is to ensure that internal control runs well, apart from that, the existence of internal audit also expected to provide value added to the company. Quality internal audit plays a very important role in supporting the success and sustainability of a company. This research aims to examine the determinants of internal audit quality and further examine the role of internal audit quality on external audit fees. Primary data is used in this research, the collection method is through distributing questionnaires. Purposive sampling criteria were used in this research as a sample selection technique.and obtained a total of 43 samples. Data Analysis Method using Confirmatory Factor Analysis with PLS3. The object is the internal audit of companies that are members of the Japfa Group. The research results show that competence and objectivity are determinants of internal audit quality. Furthermore, internal audit quality has significant effect on external audit fees.

The Concept of "Mental Accounting" as the Spirit of Personal Financial Management for Millennial Women

Sukma Uli Nuha, Ria Meilan, Alfinatul Qoni’ah — Wed, 31 Jan 2024 00:00:00 +0700

The research objective seeks to examine the ethno-economic dimensions that encourage Millennial Women to form behavioral decisions in managing personal finances. The novelty in this research is describing and analyzing the concept of "Mental Accounting" in managing personal finances, thus creating financial independence for women in Indonesia and becoming a new color in accounting research. The ethno-economic method was chosen in the research with the aim of explaining the reality of the behavior of the millennial generation in managing personal finances. The results of the study found the meaning of the concept of "mental accounting" applied by Millennial Women in managing personal finances in accordance with the Ethno-Economic dimension, namely past financial expenditure, budgeting planning for future expenditure and financial behavioral decisions. The theoretical contribution to this research is to strengthen the concept of "Mental Accounting" and human capital theory. The practical contribution of this research can be used as a basis for forming a personal financial management model for millennial women in Indonesia.

Implementation Analysis of Inventory Accounting at CV. Vivace

Aurellia Kevin Joesanna, Fadilla Cahyaningtyas — Wed, 31 Jan 2024 00:00:00 +0700

Inventory management is of paramount importance for trading companies, necessitating meticulous oversight to prevent potential losses. Adhering to inventory accounting principles is crucial, as failure to do so can result in critical errors. PSAK 14, established by the Indonesian Institute of Accountants (IAI), provides a comprehensive framework for these principles. Companies, such as CV Vivace in the entertainment industry, must scrutinize their inventory practices in strict accordance with PSAK 14 to ensure accuracy and compliance. This research adopts a multifaceted approach, incorporating informant interviews, direct observation, and a thorough review of prior studies. The primary objective is to assess CV Vivace's inventory practices, emphasizing the unique challenges faced by companies in the entertainment sector. The study delves into aspects like income generation and methodologies for inventory valuation, setting itself apart from previous research. While CV Vivace aligns with PSAK 14, there is room for improvement. Transitioning to automated systems can enhance efficiency, reducing reliance on manual data entry and mitigating the risk of fraudulent activities. This research anticipates further discussions and in-depth exploration to provide a comprehensive understanding of PSAK 14-related matters, shedding light on the intricacies of inventory management within the entertainment industry.