Jurnal Activa

ANALISIS PENERAPAN AKUNTANSI AKTIVA TETAP IMPLEMENTASI PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 16 PADA PERUSAHAAN DAERAH AIR MINUM KOTA BALIKPAPAN

Fri, 22 Jul 2022 08:42:13 +0700

The purpose of this research is knowing how the application of Statement of Finance Accounting Standard Number 16 in PDAM Balikpapan City. The approach taken in this thesis is to use a descriptive research approach where this method is used to see and describe the state of the company systematically, and then analyze it so that it can provide suggestions for the future, data collection techniques, namely interviews and documentation. This research was held in Perusahaan Daerah Air Minum Balikpapan City, St. Ruhui Rahayu 1. Based on the research, PDAM Balikpapan City is fully presented what Statement Of Finance Accounting Standar Number 16 saying.

PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, SANKSI PERPAJAKAN, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA SAMARINDA ULU

Nur Fajriyatil Falah, Mat Juri, Khairil Akbar — Fri, 22 Jul 2022 08:46:00 +0700

This research aims to determine the effect of Modernization in Taxation Administration System, Tax Penalties, and Service Quality on Compliance of Individual Taxpayers. The method in this research is using quantitative research method while sampling technique in this research is random sampling technique to registered taxpayers in KPP Pratama Samarinda Ulu at 113 people. Primary data collection method is by questionnaire. The analytical method used is simple linear regression analysis and multiple linear regression analysis by SPSS version 20. The results of this study indicate that partially the Modernization in Taxation Administration System, Tax Penalties, and Service Quality has a positive and significant effect on the Compliance of Individual Taxpayers. Simultaneously the Modernization in Taxation Administration System, Tax Penalties, and Service Quality has a positive and significant effect on the Compliance of Individual Taxpayers.

IMPLEMENTASI AKUNTANSI LINGKUNGAN PADA PT PLN (PERSERO) UPDK MAHAKAM UL PLTGU TANJUNG BATU DALAM PROSES PENGELOLAAN LIMBAH PERUSAHAAN

Ira Riztanty Siswaja, H. Ibrahim Musa, H. Noor Fachman Tjetje — Fri, 22 Jul 2022 08:49:27 +0700

The objectives to be achieved in this research are to know how the process of waste management and the application of environmental accounting to environmental activities that generate waste at the power company PT PLN. Ltd. UPDK Mahakam UL PLTGU Tanjung Batu. The type of research used in this study is qualitative descriptive and it used is secondary data obtained from the substance library sources from various literatures and legislations. Primary data is the results of observation and field study interviews. Analysis done by comparing the result of interviews, observations and documentations analysis by Statement of Financial Accounting Standard and constitutions. Treats environmental costs as operational. Recognizing environmental costs when they have benefited from them even though cash has not been issued. The results of this study indicate that PT PLN. Ltd. UPDK Mahakam UL PLTGU Tanjung Batu has made environmental cost report. The results of this research show that PT PLN. Ltd. UPDK Mahakam UL PLTGU Tanjung Batu has awareness to carry out social and environmental responsibility. The application of environmental cost reports is beneficial to management in obtaining decisions and information about environmental costs.

PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DANA BAGI HASIL (DBH) TERHADAP BELANJA MODAL PADA KABUPATEN DAN KOTA DI PROVINSI KALIMANTAN TIMUR TAHUN 2010-2019

Hariyanti, Marwanto, Farindika Metandi — Fri, 22 Jul 2022 08:53:00 +0700

This study aims to determine: The effect of Regional Original Income, General Allocation Funds, Special Allocation Funds, and Revenue Sharing Funds on Capital Expenditures in Regencies and Cities in East Kalimantan Province in 2010-2019. The data in this study comes from the 2010-2019 APBD Realization Report in East Kalimantan Province, which was obtained from the Directorate General of Fiscal Balance. The population in this study is all district and city data in the province of East Kalimantan in 2010-2019 which consists of 7 districts and 3 cities. Data collection techniques using quantitative methods. The analysis test used the classical assumption test, namely the normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing in this study using multiple regression analysis.

ANALISIS KINERJA KEUANGAN MENGGUNAKAN ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) PADA PERUSAHAAN MAKANAN DAN MINUMAN GO PUBLIC YANG TERDAFTAR DI BEI PERIODE 2016-2020

Ita Aprilia, E. Retno Maninggarjati, Ratna Wulaningrum, S.E., M.Si. — Fri, 22 Jul 2022 08:56:13 +0700

This study aims to analyze financial performance using Economic Value Added (EVA) and Market Value Added (MVA) in Food and Beverage Industry Companies Go Public in idx period 2016-2020. This research uses Quantitative method, using Economic Value Added (EVA) analysis tool and Market Value Added in Food and Beverage Industry Companies Go public listed on IDX, namely PT Mayora Indah Tbk (MYOR), PT UltraJaya Milk Tbk (ULTJ) and PT Indofood Sukses Makmur Tbk (INDF) listed on the Indonesia Stock Exchange throughout 2016-2020.The result of this study is the financial performance of Food and Beverage Company Go Public positive value in the Economic Value Added (EVA) method and also Market Value Added (MVA) or EVA > 0 and MVA > 0, This shows that the Food and Beverage Company Went Public successfully created the company's economic added value as well as the added value of market.