Dyah Purwanti, Dyah
Politeknik Keuangan Negara STAN

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INFLUENCE OF THE QUALITY OF ACCRUAL FINANCIAL REPORT INFORMATION WITH THE ROLES OF ACCOUNTING INFORMATION SYSTEM AS AN INTERVENING FACTOR Purwanti, Dyah; Natser, Ghulbudin Isham
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i2.9307

Abstract

This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.
The Influence Of Tax Audit, Tax Avoidance And Company Risk On Company Involvement In Tax Amnesty Programs In Indonesia Purwanti, Dyah; Kuncoro, Ari; Andriani, Arifah Fibri
Riset Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i1.47

Abstract

This study aims to investigate the motivation of taxpayers for participating in the tax amnesty programs in Indonesia. At the end of 2016 to early 2017, the Government of Indonesia implemented a tax amnesty program. Through this research, we observed the profile of corporate taxpayers who voluntarily took part in the program. The results of this profile observation are useful for mapping the types of taxpayers’ motivation that are beneficial in increasing tax compliance. To achieve this goal, we observed the companies listed on the Indonesia Stock Exchange in the 2015-2017 period and then selected samples based on certain criteria. By using logistic regression, this study proves that the factors of tax audits, tax avoidance and business risk of the company encourage companies to join the tax amnesty program. These findings confirm that the company made use of the incentives offered by the tax amnesty program.
PENGARUH ADOPSI IAS DAN IFRS TERHADAP RELEVANSI NILAI LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN JASA KEUANGAN YANG TERCATAT DI BEI TAHUN 2008-2013) Romadhoni, Rino; Purwanti, Dyah
SUBSTANSI Vol 1, No 1 (2017)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (713.94 KB) | DOI: 10.35837/subs.v1i1.208

Abstract

ANALISIS PERHITUNGAN BIAYA PENGEMBANGAN PERANGKAT LUNAK PEMERINTAH: STUDI KASUS PADA PUSINTEK, KEMENTERIAN KEUANGAN Noer Pare, Ramdhany Achmad; Purwanti, Dyah
SUBSTANSI Vol 2, No 1 (2018)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.247 KB) | DOI: 10.35837/subs.v2i1.278

Abstract

This study aim to propose a software costing for public sector, by using both of activity-based costing (ABC) method and traditional costing method. We based on a case study in Pusintek, Ministry of Finance and using a field observation, interviews and literature studies to collect data and information such as related to the preparation of software costing simulations. Finally, we proposed a software costing by ABC method and traditional costing method for Pusintek. We find that the software costing by ABC is cheaper than traditional costing, however the ABC costing takes more assumption and more complex calculations. We have several limitation related to lack of data, use more assumptions and find a complicated of data’s segregation. We suggest to use traditional costing to calculate the software cost, because traditional costing is simpler and practicable in the public sector, since the degree of complexity is lower than ABC costing. The ABC has more accurate cost calculation, but it considers more assumption, need more documents, and higher complexity of job’s procedures. In the public sector, it was still a lack of requirement to apply the ABC. 
PENGARUH PEMERIKSAAN PAJAK, PENGHINDARAN PAJAK DAN RISIKO PERUSAHAAN TERHADAP KEIKUTSERTAAN PERUSAHAAN DALAM PROGRAM PENGAMPUNAN PAJAK DI INDONESIA Purwanti, Dyah; Kuncoro, Ari; Andriani, Arifah Fibri
Riset Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.259 KB) | DOI: 10.35212/riset.v2i1.47

Abstract

Penelitian ini bertujuan menginvestigasi motivasi wajib pajak dalam keikutsertaan program pengampunan pajak di Indonesia. Pada akhir tahun 2016 hingga awal 2017, Pemerintah Indonesia menerapkan program pengampunan pajak. Melalui penelitian ini, kami mengobservasi profil wajib pajak badan yang secara sukarela mengikuti program ini. Hasil observasi profil ini bermanfaat untuk memetakan jenis motivasi wajib pajak yang bermanfaat dalam peningkatan kepatuhan pajak. Untuk mencapai tujuan tersebut, kami mengobservasi perusahaan tercatat di Bursa Efek Indonesia dalam periode 2015-2017 dan memilih sampel berdasarkan kriteria tertentu. Dengan menggunakan regresi logistic, penelitian ini membuktikan bahwa faktor pemeriksaan pajak, penghindaran pajak dan risiko bisnis perusahaan mendorong perusahaan untuk mengikuti program pengampunan pajak. Temuan ini mengkonfirmasi bahwa perusahaan memanfaatkan insentif yang ditawarkan program pengampunan pajak tersebut.      
Case Analysis Of Revenue Recognition Fraud Of Pt Garuda Indonesia (Persero) Tbk In 2018 Prayoga, Made Hari; Purwanti, Dyah
Riset Vol 2 No 2 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i2.63

Abstract

The purpose of this study is to analyze cases of revenue recognition fraud at PT Garuda Indonesia that occurred for the 2018 financial statements. This case attracted public attention because PT Garuda as one of the leading state-owned airlines in Indonesia is known for its service performance. In order to achieve our research objectives, we investigated these fraud cases with a qualitative approach. The findings of the study are that PT Garuda Indonesia committed fraud by acknowledging compensation income for the right to install connectivity and entertainment service equipment on board and content management from the agreement with PT Mahata Aero Teknologi in the consolidated financial statements of PT Garuda Indonesia (Persero) Tbk in 2018. Action This is an intent or negligence and is included in the cook the book scheme, namely recognizing income before it can be recognized. Fraud is driven by industrial pressures in the form of unfavorable industrial conditions and financial pressures in which companies try to book maximum profits in order to achieve the target set. The result of the action is that the resulting financial statements are materially misleading.
Case Analysis Of Revenue Recognition Fraud Of Pt Garuda Indonesia (Persero) Tbk In 2018 Prayoga, Made Hari; Purwanti, Dyah
Riset Vol 2 No 2 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i2.63

Abstract

The purpose of this study is to analyze cases of revenue recognition fraud at PT Garuda Indonesia that occurred for the 2018 financial statements. This case attracted public attention because PT Garuda as one of the leading state-owned airlines in Indonesia is known for its service performance. In order to achieve our research objectives, we investigated these fraud cases with a qualitative approach. The findings of the study are that PT Garuda Indonesia committed fraud by acknowledging compensation income for the right to install connectivity and entertainment service equipment on board and content management from the agreement with PT Mahata Aero Teknologi in the consolidated financial statements of PT Garuda Indonesia (Persero) Tbk in 2018. Action This is an intent or negligence and is included in the cook the book scheme, namely recognizing income before it can be recognized. Fraud is driven by industrial pressures in the form of unfavorable industrial conditions and financial pressures in which companies try to book maximum profits in order to achieve the target set. The result of the action is that the resulting financial statements are materially misleading.
Implementation Of PSAK 71 Financial Instruments In The Banking Sector During The Covid-19 Pandemic Yusdika, Arlie Irham; Purwanti, Dyah
Riset Vol 3 No 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v3i1.72

Abstract

This study aims to analyze the impact of the COVID-19 pandemic on the application of PSAK 71 around financial instruments in the banking sector. The study uses a qualitative method with a literature study approach and content analysis. This study observes changes in the allowance for impairment losses (CKPN) balance from the fourth quarter of 2019 to the third quarter of 2020. The study shows a significant increase in the balance of allowance for impairment losses, which impacted the disclosure of earnings in the financial statements. Moreover, banks should reclassify credit risk status. However, government intervention limited this reclassification. It has implications for decreasing the reliability of presenting the financial statements' quality of information on instruments.
Implementation Of PSAK 71 Financial Instruments In The Banking Sector During The Covid-19 Pandemic Yusdika, Arlie Irham; Purwanti, Dyah
Riset Vol 3 No 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v3i1.72

Abstract

This study aims to analyze the impact of the COVID-19 pandemic on the application of PSAK 71 around financial instruments in the banking sector. The study uses a qualitative method with a literature study approach and content analysis. This study observes changes in the allowance for impairment losses (CKPN) balance from the fourth quarter of 2019 to the third quarter of 2020. The study shows a significant increase in the balance of allowance for impairment losses, which impacted the disclosure of earnings in the financial statements. Moreover, banks should reclassify credit risk status. However, government intervention limited this reclassification. It has implications for decreasing the reliability of presenting the financial statements' quality of information on instruments.