Liquidity: Jurnal Riset Akuntansi dan Manajemen

Analisis Efektivitas Penerapan Thin Capitalization Berdasarkan PMK-169/PMK.010/2015 Pada Perusahaan Non-bursa

Handy Handy, Erion Erion, Taryana Taryana, Arjuna Wiwaha, Djupri Rifai — Mon, 26 Sep 2022 00:00:00 +0000

Thin capitalization is one of the strategies to minimize or eliminate the tax burden. Thin capitalization is forming a company's capital structure with abundant debt ownership and small capital. Companies can reduce interest expenses so that taxable income will be smaller. Such a reduction has led to a macro effect in the form of reduced potential state income from taxes, and Indonesia has adopted thin capitalization rules through income tax laws. This research aims to determine the effectiveness of the Thin Capitalization application based on PMK-169/PMK.010/2015 in non-exchange companies. This research uses a descriptive qualitative analysis method by analyzing the company's financial statements. Calculating the debt to equity ratio shows the comparison of debt to equity is 6:1. This comparison exceeds the comparison in the PMK 169/MK.010/2015, so the borrowing costs must be corrected.

Potret Penilaian Kesehatan Koperasi Syariah Pada Masa Pandemi Covid-19

Mochammad Yana Aditya, Adi Musharianto, Taryana Taryana — Mon, 26 Sep 2022 00:00:00 +0000

This research provides an overview of national sharia cooperatives’ performance during the COVID-19 pandemic. Financial institutions have significant problems, which consist of declining financial performance. The research object is a sharia cooperative that receives financial assistance from LPDB, which is part of the government program to recover the National Economy. The research results show that the object of the research gets a good performance predicate. Even though the study is a good performance, the financial performance has decreased due to a decrease in the amount of financing and the quality of assets. So, it is necessary to manage the funding so that the quality of productive assets is well-maintained.

Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, dan Penerapan E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

Deasty Puspa Ramadhanty, Iwan Setiadi — Mon, 26 Sep 2022 00:00:00 +0000

This research aims to obtain evidence of whether taxpayer awareness, tax sanctions, and the application of e-samsat affect the compliance of motor vehicle taxpayers. This study uses quantitative research with survey methods that spread questionnaires or questionnaires. The population in this study is all motor vehicle taxpayers registered with the Tangerang Regency SAMSAT Office, which is 7,550,054. The sample in this study amounted to 100 taxpayers. The results of this study are variables of taxpayer awareness, and the application of e-samsat has a positive effect on taxpayer compliance. Tax sanctions variables do not have a positive impact on taxpayer compliance because tax sanctions have not been implemented firmly.

Tone Managerial, Tata Kelola Manajemen Risiko dan Audit Fee: Laporan Direksi Perusahaan Publik

Rieznanda Latifa Putri, Iman Harymawan — Mon, 26 Sep 2022 00:00:00 +0000

This study examines the relationship between managerial tone and audit fee with risk management governance as moderators. This research used quantitative OLS Regression with STATA 17.0 software. The results showed that the certainty tone negatively affects audit fees by analyzing the 527 public companies listed on the Indonesia Stock Exchange from 2017-2019. It means that the CEO honestly publishes a BOD report and does not have an opportunistic purpose, reducing the auditor's doubts about the client's credibility. On the other hand, it proves that optimism tone and commonality tone do not have a relationship with audit fees. The interaction between risk management governance and optimism tone is unrelated to audit fees. In contrast, risk management governance strengthens the relationship between certainty and commonality with audit fees. This result proves that an effective RMC will lead to high demand for comprehensive audit service, giving stakeholders assurance.

Strategi Penanganan Risiko Operasional Pemasaran Beras Pada UMKM Selaras Makmur Trijaya

Widya Puspita Sari, Gusganda Suria Manda — Mon, 26 Sep 2022 00:00:00 +0000

Rice in Indonesia is positioned as a strategic commodity, both from an economic and socio-political perspective, because rice is a staple food for 95% of Indonesia's population, providing employment opportunities and a source of income for around 21 million farm households and about 30% of the total expenditure of poor households. It is allocated for rice. Micro, small, and medium enterprises (MSMEs) are businesses that play an essential role in the national economy. At this time, MSMEs are intensively run in various regions in Indonesia. One region that runs the business is Karawang, one of which is in the rice marketing business. A marketing strategy is a plan to determine a company’s success in marketing its products. UMKM Selaras Makmur Trijaya is one of the rice mills. These businesses want to expand their market share. Therefore, the right marketing strategy is needed to understand the strengths and weaknesses, opportunities, and threats, to develop the distribution area beyond its territory. Risk identification is the first step to identifying operational marketing problems in the downstream tea industry of PTPN VIII. By using the Z-Score and Value at Risk (VAR) Method, it will show the results of the probability and impact of operational risk marketing. Preventive and mitigation strategies can handle this company’s expected sales growth.