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All Journal Jurnal ASET (Akuntansi Riset) Jurnal Pendidikan Akuntansi dan Keuangan The International Journal of Business Review (The Jobs Review) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Business, Management & Accounting Journal
Nugraha, Erik
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Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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MODERASI KOMPENTENSI DAN FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS HASIL PEMERIKSAAN Nugraha, Erik; Setiawan, Audita; Nutriani, Tanti
Jurnal ASET (Akuntansi Riset) Vol 10, No 1 (2018): Jurnal ASET (Akuntansi Riset). Januari-Juni 2018
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v10i1.9643

Abstract

Penelitian ini dilatarbelakangi dengan adanya temuan Badan Pemeriksa Keuangan Republik Indonesia atas Laporan Keuangan Kementrian Kesehatan yang mengindikasikan bahwa satuan kerja tidak melaksanakan tata kelola organisasi sesuai dengan ketentuan yang berlaku. Penelitian ini bertujuan untuk menguji pengaruh pengalaman kerja, independensi, objektivitas dan integritas auditor internal terhadap kualitas hasil pemeriksaan melalui kompetensi auditor internal. Metode yang digunakan dalam penelitian ini menggunakan metode yang bersifat menjelaskan, pengambilan sampel yang digunakan adalah menggunakan teknik acak sederhana sedangkan untuk teknik analisis data menggunakan analisis jalur. Hasil penelitian menunjukan bahwa terdapat hubungan yang positif antara independensi dan objektivitas. Pengalaman kerja, independensi, objektivitas dan integritas berpengaruh terhadap kompetensi. Pengalaman kerja, independensi, objektivitas, integritas dan kompetensi berpengaruh terhadap kualitas hasil pemeriksaan. Pengalaman kerja, independensi, objektivitas dan integritas berpengaruh terhadap kualitas hasil pemeriksaan melalui kompetensi
Pengampunan Pajak Sebuah Kajian Interpretif Nugraha, Erik; Setiawan, Audita
Jurnal ASET (Akuntansi Riset) Vol 10, No 2 (2018): Jurnal ASET (Akuntansi Riset). Juli - Desember 2018 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v10i2.13401

Abstract

Kebijakan peningkatan pendapatan negara saat ini antara lain dengan menggulirkan kebijakan-kebijakan terkait dengan optimalisai perpajakan, kebijakan tax amnesty dapat medorong peningkatan kepatuhan pajak secara sukarela dimasa mendatang setelah tax amnesty dilakukan. Tujuan dari penelitian ini adalah berusaha menjelaskan bagimana Kantor Wilayah Direktorat Jenderal Pajak Jawa Barat I menyikapi fenomena-fenomena yang terjadi selama program pengampunan pajak dilaksanakan. Penelitian ini merupakan jenis penelitian kualitatif dengan menggunakan seting alamiah yang bertujuan menafsirkan fenomena yang terjadi dan dilakukan dengan jalan melibatkan berbagai metode yang ada. Dari hasil data observasi dan wawancara sebagai hasil penelitian lapangan diperoleh hasil yaitu penyampaian sosialisasi yang komperhensif agar tujuan dari program yang telah ditetapkan dapat tercapai, pada periode akhir dari program pengampunan pajak lebih menjaga atau membangun tax base untuk membaca data dan mengidentifikasikan subyek maupun objek pajak dalam rangka meningkatkan basis perpajakan sebagai dasar untuk pemajakan yang akan datang.
PENGARUH TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK Panjalusman, Paskalis A; Nugraha, Erik; Setiawan, Audita
JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN Vol 6, No 2 (2018): JURNAL PENDIDIKAN AKUNTANSI DAN KEUANGAN 2018
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v6i2.15916

Abstract

AbstractThis study aims to examine the effect of transfer pricing on tax avoidance. The independent variable used in this study is transfer pricing. While the dependent variable used in this study is tax avoidance, which is measured using the effective tax rate (GAAP-ETR). The population in this study amounted to 15 multinational manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2017 period. Determination of research samples using purposive sampling method and obtained a sample of 9 multinational manufacturing companies based on certain criteria. The results of the study show that transfer pricing has an effect but not significantly on tax avoidance. Key Word. transfer pricing; tax avodiance AbstrakPenelitian ini bertujuan untuk menguji pengaruh transfer pricing terhadap penghindaran pajak (tax avoidance). Variabel independen yang digunakan dalam penelitian ini adalah transfer pricing. Sedangkan variabel dependen yang digunakan dalam penelitian ini adalah penghindaran pajak (tax avoidance) yang diukur menggunakan effective tax rate (GAAP-ETR). Populasi dalam penelitian ini berjumlah 15 perusahaan sektor manufaktur multinasional yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2014-2017. Penentuan sampel penelitian menggunakan metode purposive sampling dan memperoleh sampel sebanyak 9 perusahaan manufaktur multinasional berdasarkan kriteria tertentu. Hasil penelitian menunjukan bahwa transfer pricing berpengaruh tetapi tidak signifikan terhadap penghindaran pajak (tax avoidance). Kata Kunci. transfer pricing; penghindaran pajak
DISCLOSURE OF ISLAMIC SOCIAL REPORTING A COMPARATIVE STUDY OF INDONESIA AND MALAYSIA Nugraha, Erik; Noviantini, Tri Anita; Setiawan, Audita
The International Journal of Business Review (The Jobs Review) Vol 2, No 1 (2019): The International Journal of Business Review. June 2019
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v2i1.20335

Abstract

This study aims to describe and determine the differences in the disclosure of Islamic Social Reporting (ISR) in Islamic Banks in Indonesia and Malaysia. Islamic Social Reporting (ISR) is an extension of the reporting standards of social performance as a reflection of the company's role in a spiritual perspective. The method used in the research is descriptive comparative method using cross-sectional data types. The population in this study is Islamic Banks in Indonesia, which are as many as 13 banks and in Malaysia which are as many as 15 banks, the sampling technique used in this study uses census sampling techniques. The data analysis technique used is the Independent t-test. Based on the results of the study there are not differences in the disclosure of Islamic Social Reporting (ISR) in Islamic Banks in Indonesia and Malaysia, but the level of disclosure of Islamic Social Reporting (ISR) in Islamic Banks in Malaysia is better than Islamic Banks in Indonesia. 
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PERUSAHAAN UNTUK MELAKUKAN TRANSFER PRICING Rosad, Dede Abdul; Nugraha, Erik; Fajri, Rizky
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 2 (2020)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Faktor-faktor yang mempengaruhi keputusan perusahaan untuk melakukan Transfer Pricing. Praktek transfer pricing timbul  karena adanya transaksi barang maupun jasa yang terjadi antar wajib pajak yang memiliki hubungan istimewa hal ini dilakukan karena adanya perbedaan tarif pajak antara perusahaan induk dan perusahaan afiliasinnya. Metode penelitian yang digunakan adalah metode deskriptif asosiatif, teknik sampel yang digunakan dalam penelitian ini adalah teknik purposive sampling dimana perusahaan multinasional yang terdaftar di Bursa Efek Indonesia periode 2011 sampai 2017 menjadi sampel dalam penelitian ini sebanyak 6 perusahaan sedangkan teknik analisis data yang digunakan menggunakan analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa Tax Avoidance mempunyai pengaruh positif signifikan terhadap Transfer Pricing, Exchange Rates mempunyai pengaruh negative dan tidak signifikan terhadap Transfer Pricing, dan Leverage mempunyai pengaruh negative signifikan terhadap Transfer Pricing.
Managerial Performance Relation to Environmental Uncertainty and Utilization of Management Accounting Systems: A Literature Study Ambarriani, Anastasia Susty; Syifaudin, Ahmad; Mayndarto, Eko Cahyo; Nugraha, Erik
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4045

Abstract

This study aims to understand the uncertainty of the company's business environment and the use of management accounting systems as a form of application of information and communication technology to managerial performance. Various obstacles, difficulties, and obstacles were encountered in running the company's operations. One of them is environmental uncertainty. Environmental uncertainty is a circumstance that firm management must strive to keep to a bare minimum. A management accounting system will be implemented as a result of the efforts to eliminate environmental uncertainty, which will be a significant step forward in the effort to overcome environmental uncertainty. Managers' management accounting system is to be more active in searching for data related to the processes they carry out, so this encourages managers to be more active in carrying out processes, coordination, monitoring, and evaluation. In this study, a qualitative descriptive technique was used to collect information. In this study, a literature review strategy was taken in order to gather information for the study. The results show that from 10 previous studies, both national and international, adding that the application of management accounting is one of the efforts made by company management to minimize uncertainty and the environment. The application of a management accounting system that is supported by technology in the company can provide high quality and useful information to increase the effectiveness of company managers in making fast, relevant and accurate decisions to solve company problems due to current or future uncertainties as well as to survive and be able to compete in a competitive business environment. Therefore, it can be seen that one way to minimize environmental uncertainty is to implement a management accounting system to improve managerial performance.
Application of Value-Based Management in Management Accounting: Increasing Efficiency Through Technology Integration in the Industrial Era 4.0 Mahroji; Nugraha, Erik; Nugroho, Lucky; Ali, Anees Janee; Putra, Yananto Mihadi
Business, Management & Accounting Journal (BISMA) Vol. 1 No. 3 (2024): BISMA Journal November 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v1i3.62

Abstract

The application of value-based management (VBM) in modern companies faces various challenges, especially in the era of the Industrial Revolution 4.0, characterized by digitalization and advanced technology such as the Internet of Things (IoT) and Big Data. The gap phenomenon that has emerged is that many companies still have not fully utilized VBM in strategic decision-making, with more focus on short-term targets. This study aims to understand the impact of VBM on company performance and decision-making effectiveness, as well as the challenges of its implementation in the era of digitalization. The formulation of the problem includes the impact of VBM on company performance, its application in the digital era, and the challenges companies face in optimizing value-based resources. This study uses a literature review method that analyzes literature related to VBM and Resource-Based View (RBV). The results show that VBM can improve company performance by optimizing strategic resources but faces challenges in technology integration, human resources, and resistance to change. The implications of this study show the importance of investment in technology and internal capability development to support the implementation of VBM. The latest of this research lies in the discussion related to management accounting, which combines VBM with digital technology to create long-term value for the company.
Co-Authors Ahmad Badawi, Ahmad Ahmad Syifaudin Ali, Anees Janee Anastasia Susty Ambarriani Fajri, Rizky Lucky Nugroho Mahroji Mayndarto, Eko Cahyo Noviantini, Tri Anita Nutriani, Tanti Panjalusman, Paskalis A Rosad, Dede Abdul Setiawan, Audita Yananto Mihadi Putra