Yeni Elfiza Abbas

Implementasi Kebijakan Standar Audit (SA-700 Revisi 2021)

02 November 2023
Standar audit (sa) ini mengatur tentang tanggung jawab auditor dalam merumuskan suatu opini atas laporan keuangan. sa ini juga mengatur bentuk dan isi laporan auditor yang diterbitkan sebagai hasil suatu audit atas laporan keuangan.Auditor Badan Pemeriksa Keuangan dan Kantor Akuntan Publik dalam melaksanakan Pemeriksaan atas nama BPK RI, mengikuti aturan dari Standar Pemeriksaan Keuangan Negara No.1 Tahun 2017. SPKN BPK RI mengadopsi Standar Profesional Akuntan Publik (SPAP) dan International Standar Audit. Sesuai perkembangan Standar Profesional Akuntan Publik (SPAP) Tahun 2021 yang mengalami perubahan atas Standar Audit atas SA 700, belum diberlakukan dalam SPKN 2017 yang sebelumnya mengalami perubahan dengan mengadopsi ISA. Standar Audit 700 (Revisi 2021), yang memuat Perumusan Suatu Opini dan Pelaporan atas Laporan Keuangan, ditetapkan oleh Dewan Standar Profesional Akuntan Publik I (DSPAP I) yang berlaku efektif untuk audit atas laporan keuangan untuk periode yang dimulai pada atau setelah tanggal 1 Januari 2022.
2023_ART_PP_Yeni_Elfiza_Abbas_08.pdf

Pengaruh aktivitas dan profitabilitas yang mempengaruhi kinerja keuangan pada perusahaan sub sektor tekstil dan garmen yang terdaftar di bursa efek indonesia (bei) periode 2016 - 2021

13 Februari 2023
This study aims to analyze the financial performance of the sub-sector and textile and garment companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021 which are assessed using an activity ratio consisting of current asset turn over (CATO), fixed asset turn over (FATO). The profitability ratio consists of gross profit margin (GPM) and operating profit margin (OPM). The activity ratio is a financial ratio that aims to see the effectiveness of the company in using its assets. Profitability ratio is a ratio that describes the company"s ability to generate profits. This study uses a descriptive approach, with the type of research data in the form of quantitative data and data sources namely secondary data. The data collection technique used is documentation and the data analysis technique used is descriptive analysis. The results of this study can be concluded that the financial performance of the sub-sector and textile and garment companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021. In order to survive, the company must be in a favorable condition. If the company is in an unfavorable condition, it will be difficult for the company to obtain loans from creditors or investment from outside parties. In this study, the company"s performance measurement is measured by profitability ratios and activity ratios, both of which are able to provide high returns on investment so that companies carry out more comprehensive financial statement disclosures to convince investors. The higher the profitability ratio and the activity ratio, the higher the company"s ability to earn profits and the better its financial performance. Indirectly this can describe the company"s ability to earn profits through all existing capabilities and sources such as sales activities, cash, capital, number of employees, number of branches and so on
2022_ART_PP12_05.pdf

Tinjauan atas pemanfaatan insentif pajak penghasilan pasal 21 menurut pmk no.9 tahun 2021, di wilayah Bogor pada masa pandemi covid-19

13 Februari 2023
Tax incentives are efforts made by the government in relation to economic recovery in Indonesia from the impact of the Covid-19 virus pandemic which can be in the form of deductions, exemptions or delays in paying taxes so that economic activity can develop. In Indonesia, tax incentives are issued based on the prevailing regulation of the minister of finance, so the regulation will be extended in line with the decision of the minister of finance. That there are several regulations that will be changed or added to every policy of the applicable finance ministerial regulation.The purpose of this review is to evaluate and find out how many registered taxpayers take advantage of tax incentive facilities, especially the Income Tax Article 21 DTP tax incentive during the Covid-19 pandemic in the Bogor area. And being able to know about these tax incentives can help taxpayers or business actors in increasing the level of confidence and optimism in the business world.The results of the review show that the number and percentage of taxpayers who use tax incentives recorded at the Regional Office of the Directorate General of Taxes West Java III as of May 2021 are still small. Therefore, it is necessary to carry out more massive socialization activities regarding tax incentive facilities.
2022_ART_PP12_06.pdf

Analysis of the calculation implementation of article 22 income tax collection on the procurement of goods at pt usfatindo by the expenditure treasurer

13 Februari 2023
The purpose of the research is to analyze the calculation and collection of Income Tax on the purchase of goods made by the Expenditure Treasurer of PT Usfatindo, whether it was in accordance with the Regulation of the Minister of Finance No. 107/PMK.010/2015 regarding Fourth Amendment To Ministerial Regulation of Finance Number 154/ Pmk.03/ 2010 regarding Collection of Article 22 Income Tax In Regard to The Payment For The Delivery of Goods And The Activities of Import or Other Business Activities. The method used in this research is the descriptive analysis method or case analysis.. Research results indicates that the calculation, collection, and deposit of PPh 22 based on the Regulation of the Minister of Finance Number 107/PMK.010/2015 on Goods Expenditure at PT USFATINDO has been carried out in accordance with the provisions, but in every process of taxation activities of an agency sometimes there are still shortcomings. Therefore, the role of the government including the Directorate General of Tax is needed to continue to guide and remind the importance of taxation in the development of the State in terms of State financing.
2022_ART_PP12_07.pdf

Analisis penerapan perhitungan, pemotongan, penyetoran dan pelaporan pajak penghasilan pajak pasal 21 atas uang pensiun yang dibayar secara berkala pada pt. taspen persero, tbk”

10 Februari 2023
Peraturan perundang-undangan perpajakan terus disempurnakan seiring dengan perkembangan sosial, tehnologi informasi yang berkembang dengan pesat, ekonomi dan politik. Perubahan yang terjadi sekarang ini perpajakan khususnya Undang-undang tentang Ketentuan Umum dan Tata Cara perpajakan memberikan keadilan, meningkatkan pelayanan kepada wajib pajak, meningkatkan kepastian dan penegakan hukum serta mengantisipasi kemajuan di bidang teknologi informasi dan perubahan material di bidang perpajakan. Sektor publik sebagai penopang perekonomian nasional di samping sektor swasta mempunyai fungsi utama memberikan pelayanan kepada publik, meliputi seluruh aspek kegiatan yang berhubungan langsung dengan kehidupan masyarakat. Tugas akhir ini ditulis karena pentingnya proses pensiun yang dapat dipertanggungjawabkan kepada masyarakat khususnya Pegawai Negeri Sipil sebagai penerima hak pensiun. Metode pengumpulan data yang digunakan adalah wawancara, dokumentasi, dan observasi. Analisis dilakukan dengan menguraikan pedoman perhitungan penerimaan pensiun sesuai dengan peraturan perundang-undangan yang ada mengenai kepegawaian maupun peraturanperaturan perpajakan. Kemudian menjelaskan bagaimana perhitungan yang dilakukan oleh PT. TASPEN, setelah itu dilakukan perbandingan antara teori dan praktek di dunia kerja PT. TASPEN (PERSERO) Kantor Pusat Jakarta. Agar bermanfaat maka perlu dilakukan analisis terhadap data yang telah diperoleh untuk mendapatkan gambaran permasalahan yang dihadapi dalam perhitungan penerimaan pensiun serta pajak penghasilan yang akan disetor kas Negara. Hasil dari penelitian ini adalah dalam melaksanakan program penerima pensiun berkala, PT. Taspen (PERSERO) Kantor Pusat Jakarta telah menerapkan perhitungan penerimaan pensiun sesuai dengan prosedur hukum yang berlaku sekarang, sehingga tidak terjadi kesalahan perhitungan dalam menghitung pendapatan pajak yang diterima oleh pensiunan. Serta terjadinya perubahanperubahan dalam Undang-undang dan peraturan-peraturan yang baru setelah ada UU Harmonisasi Peraturan Perpajakandalam melaksanakan proses perpajakan
2022_ART_PP12_03.pdf

Detecting fraud financial statements in manufacturing companies Indonesia

10 Februari 2023
Fraudulent activity on financial statements is more likely to take place in businesses that are currently facing financial difficulties as opposed to businesses that are not currently experiencing financial issues. Through an analysis of aspects such as opportunities, pressures, and rationalizations, the purpose of this study is to evaluate whether or not there was fraud committed with regard to financial statements. These four characteristics will each be split down into a separate variable, with the variables being referred to as financial stability, external pressure, the nature of the industry, inadequate monitoring, and changes in auditors. For the purpose of this study, the Purposive Sampling research method will be utilized, and all of the manufacturing businesses that will be listed on the Indonesia Stock Exchange (IDX) between the years 2018 and 2021 will be required to provide their financial information. In the present investigation, the method of analysis that was carried out was referred to as logistic regression analysis. The outcomes of the study showed that the only element that affected financial statement fraud was the kind of industry, whereas the other components did not have any effect.
2022_ART_PP12_04.pdf

The effect of experience and professionalism on auditor

09 Februari 2023
The purpose of this study was to determine the experience and professionalism of an auditor's performance. The population of this research is Public Accounting Firms throughout Jakarta and Surabaya. The method in this research is quantitative with a primary data type. The sample used was 9 Public Accounting Firms with 170 auditors as respondents. The sampling technique is an analysis of the outer model (measurement model) and inner model (structural model) using the Multivariate Structural Equation Model (SEM) SmartPLS 3. The results of this study indicate that the experience of auditors influences their performance instead of professionalism. Simultaneously, the value of R – Square (R2) is 0.96 or 96%, which means that the auditor"s performance is influenced by the experience of the auditor and the professionalism of the auditor is 96%.
2022_ART_PP_02.pdf

Analysis of calculation of production costs and determination of product selling prices in the abadi sentosa furniture business

07 Februari 2023
In order to maximize revenue and profit, company management decides on manufacturing costs and selling prices during the production process. In order to determine the correct expenses, which are incurred during the production process and demonstrate the true cost of items, the manager of the production department must examine production costs. The variable costing method and the full costing method are two techniques used in cost accounting to determine manufacturing costs. In order for Abadi Sentosa to estimate the selling price of per-unit mebeul items, it is necessary to analyze how production expenses are calculated. The activities of this company, which manufactures cabinets, are carried out through a number of manufacturing procedures, allowing the production costs to be factored into the price of the product sold. The quantity of the production costs will be utilized to calculate the selling price of the goods. This study also examines if the cabinet product calculations, made using the current complete costing method, have complied with all requirements. Utilizing sales data for 8 units of 3-door ornamental cabinets with a cost of Rp. 2,202,700 and a unit selling price of Rp. 2,700,000, the results of establishing the cost of items manufactured using the company"s full costing approach and the real full costing were compared. A 3-door decorative cabinet costs Rp 17,621,600 in total to produce, including Rp 8,000,00 for raw materials, Rp 5,120,000 for direct labor, Rp 4,304,080 for factory overhead, and Rp 175,920 for nonproduction costs. The profit was Rp 21,600,000 minus Rp 17,621,600, or Rp 3,978,400, assuming all 8 of the 3-door decorative cabinets—which cost Rp 2,700,000 each—were sold. Descriptive analysis is the analysis technique employed. These findings demonstrate that the corporation does not account for expenses such indirect labor costs, electricity prices, property taxes, and building depreciation in accordance with the full costing principle.
2022_ART_PP_01.pdf

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