Browsing by Author "Asikin, Bachtiar"

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    ANALISIS PENERAPAN SAK-ETAP DAN KUALITAS LAPORAN KEUANGAN PADA UMKM DI BIDANG INDUSTRI KOTA MADYA BANDUNG
    (Jurnal Ilmiah Tekno Efisiensi Vol.2, No.1, April 2017, Kopertis Wilayah IV Jawa Barat dan Banten, ) Novatiani, R. Ait; Kusumah, R. Wedi Rusmawan; Asikin, Bachtiar
    Tujuan dart penelitian ini adalah untuk meganalisis penerapan SAK-ETAP pada UMKM di bidang industri Kotamadya Bandung dan menganalisis kualitas laporan keuangan pada UMKM di bidang industri Kotamadya Bandung Metode penelitian menggunakan metode deskriptif, teknik pengambilan sampel yang digunakan dalam penelitian ini adalah Nonprobability sampling yaitu sampling jenuh, teknik pengumpulan data yang digunakan data primer dan data sekunder. Berdasarkan hasil penelitian, maka dapat disimpulkan bahwa penerapan SAK-ETAP pada UMKM di bidang industri Kotamadya Bandung sudah memenuhi persyaratan SAK-ETAP dalam penyajian wajar dari laporan keuangan yaitu adanya penyajian wajar, kepatuhan terhadap SAK-ETAP, kelangsungan usaha, frekuensi pelaporan, penyajian yang konsisten, informasi komparatif, materialitas dan agregasi, laporan keuangan yang lengkap dan identifikasi laporan keuangan dan dalam kategori baik. Kualitas laporan keuangan pada UMKM di bidang industri Kotamadya Bandung sudah memenuhi karakteristik kualitatif informasi dalam laporan keuangan yaitu meliputi : dapat dipahami, relevan, materialitas, keandalan, substansi menggunguli bentuk, pertimbangan sehat, kelengkapan, dapat dibandingkan, tepat waktu dan keseimabangan antara biaya dan manfaat dan dalam kategori baik. Saran yang diusulkan adalah dalam membuat atau menyajikan laporan keuangan harus sesuai dengan SAK-ETAP, agar dapat diberi pinjaman dana dari Bank atau Lembaga Keuangan lainnya serta.
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    ANALYSIS OF PERSONAL SPT REPORT 1770,1770S, 1770SS, IN FISCUS COMPLIANCE WITH PAYMENT TAX ON INCOME OF EMPLOYEE IN INDONESIA TELECOMMUNICATION INDUSTRY (PT. PT.INTI PERSERO 2017-2018)
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Supardi; Asikin, Bachtiar
    Reducing dependence external financial resources especially overseas program, the Indonesian government is continuously trying to improve the state of financing sources and the development of the country as well as internal development ie Internal sources of development financing comes from government oil and non-oil and gas that is the recipient of tax and non-tax. The study was conducted at PT. Indonesian Telecommunications Industry (Persero) (PT. INTI) which is engaged in the telecommunications industry. the company whose shares / capital is 100% owned by the government. This research was conducted to obtain empirical evidence regarding establishing tax compliance in paying taxes. The research design that used in this study was a survey (survey design). Researchers conducted two stages namely the first stage to test compliance with the submission of tax returns and taxpayers in fulfilling their tax obligations, the second stage was testing of irregularities.The conclution shows that there is a link between the level of compliance before and after the inspection checks. Based on the results of research on the influence of individual characteristics of the taxpayer, the characteristics of the company and ownership structure on the level of tax compliance, which is carried out at 102 taxpayers. There are five factors that make up the individual characteristics of the taxpayer include educational qualifications, family relationships, understanding of the taxpayer, the use of information technology, communication.
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    THE EFFECT OF INVESTMENT INSTRUMENT OF THE PENSION FUND TOWARD RETURN ON INVESTMENT OF DEFINED BENEFIT PENSION PLAN FROM EMPLOYER PENSION FUND IN INDONESIA
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Alfiana; Simatupang, Ervina CM; Asikin, Bachtiar; Mulatsih, Listiana Sri
    This study aims to find out the investment instruments that have effect on return on investment of the employer pension fund in a defined benefit of pension plan in Indonesia (defined benefit pension plan from employer pension fund). The data used are investment instruments that are permitted for industrial pension funds, return on investment as the secondary data taken from monthly pension fund statistics in the period 2015-2016, and a defined benefit pension plan from employer pension fund industry uses multiple regression with the type of research verification. The results show that deposit certificates and asset backed security have a positive effect on return on investment defined pension plan from employer fund retirement, while shares and mutual funds have a negative effect. This research is useful for those who manage defined benefit pension plan from employer pension fund to allocate funds for investment instrument that results high return on investment because the managers have responsibility for loss and inability to pay employee pension fund and for the financial service authority. This research is also useful to make policy changes about fund allocation limit that are allowed, and the investment instrument that can be used for defined benefit pension plan from employer retirement funds in order to get maximum profit.
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    THE EFFECT OF VOLUME CAPITAL, FIRM VALUE, INSTITUTIONAL OWNERSHIP AND TOTAL ASSETS TURNOVER ON STOCK PRICE: Case Study in Kompas 100 Index of Company Stock Prices for the Period of 2013 - 2017
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Fathonah, Andina Nur; Asikin, Bachtiar
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    EFFECT RATIOS OF FINANCE ON THE GROWTH OF PROFITS IN SECTOR TRADE OF LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2017 - 2019
    (Solid State Technology Volume: 63 Issue: 3, 2020) Asikin, Bachtiar; Lisnawati, Tina; Dewi, Shiffa Indriati; Florensia, Livia; Silalahi, Evie Sintia
    This study aims to determine the effect of financial ratios on profit growth in large sector trading companies listed on the Indonesia Stock Exchange (BEI) in 2017-2019. The independent variables used in this study are Debt to Asset Ratio (DAR), Net Profit Margin (NPM), Return on Equity (ROE) and the dependent variable in this study is Profit Growth. This study aims to investigate the effects of Debt to Asset Ratio (DAR), Net Profit Margin (NPM), Return on Equity (ROE) on profit growth. This research is an associative research type. This data is in the form of audited and published annual financial report data. The research sample consisted of 10 large sector warehousing companies listed on the Indonesia Stock Exchange in 2017- 2019. The test results show that simultaneously debt to equity, net profit margin, and return on equity have an influence on profit growth. However, if tested partially, these ratios have no effect on profit growth.
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    HUBUNGAN MOTIVASI BERPRESTASI DENGAN ENTREPRENEURIAL AKUNTAN PUBLIK (Suatu Survey pada Kantor Akuntan Publik di Bandung)
    (Penelitian Internal Universitas Widyatama, 2009-12) Islahuzzaman; Asikin, Bachtiar
    Jiwa entrepreneurhip penting bagi suatu Kantor Akuntan Publik (KAP) agar mampu bersaing dalam berbagai perubahan lingkungan binis. Dalam menjalani profesi di bidang KAP tidak terlepas hubungannya dengan motivasi untuk meraih prestasi dan memiliki semangat entrepreneurship yang tinggi. Layanan yang diberihn terhadap Mien, tidak hanya pada pelayanan jasa, tapi juga keramahan, dun bagaimana membangun kepercayaan klien. Hal ini sangat dipengaruhi oleh motivasi kerja dari para pelaku bisnis itu sendiri dan apakah mereka juga xemiliki orientasi entrepreneur yang hat. Sebab sukses tidaknya KAP lnf bergantung individu dl dalamnya. Studi ini menguji hubungan motivasi dan entrepreneurhip akuntan publik Penelitian ini menggunakm Hasil penelitian 84 sampel dari 22 U P di Bandung memmjukkan bahwa pengujian dua sisi diperoleh koewen korelasi Canonic terdapat hzrbungan yang signifkan antara motivasi berprestasi dengan orientasi entrepreneurial pad! KAP sebesar 0,65020, bahkan pada level 0,01 atau 1 %. Seluruh akuntan publik di Banhwzg rata-rata memiliki motivasi berprestasi don orientasi entrepreneurial pada level sedang.
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    INFLUENCE OF RETURN ON ASSETS (ROA), RETURN ON EQUITY (ROE), AND EARNING PER SHARE (EPS) OF STOCK PRICE (SURVEY ON CORPORATE ADVERTISING, PRINTING, AND THE MEDIA LISTED ON THE INDONESIA STOCK EXCHANGE PERIOD 2015-2019)
    (Solid State Technology Volume: 63 Issue: 3, 2020) Asikin, Bachtiar; Saudi, Mohd Haizam; Roespinoedji, Roeshartono
    The purpose of this research was to know if the Return on Asset (ROA), Return on Equity (ROE), and Earning Per Share (EPS) effect on stock prices. The research method used that is associative and descriptive method to know or no influence from the dependent variable against the independent variable. The object of research conducted on the company's financial statements, namely the sector of Advertising, Printing, and the Media listed on the Indonesia stock exchange (idx) of the period of 2015-2019 as much as 55 financial statements.
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    INTERNAL CONTROL INFLUENCE TOWARD ACOUNTANCY FRAUD TENDENCY: A Case Study on Indramayu District Government
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Asikin, Bachtiar; Saudi, Mohd Haizam Mohd
    This study aims to find out and explain the influence of internal control on accounting fraud tendencies at the Regional Finance Office of the Government of Indramayu District. The research method used in this study is an explanatory method with a case study approach. The research approach is quantitative. The method for analyzing the relationship between variables is simple linear regression. The results of the study indicate that internal control influences the tendency of accounting fraud.
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    KUALITAS PELAYANAN PENDIDIKAN DALAM UPAYA MENINGKATKAN LOYALITAS MAHASISWA PROGRAM STUDI AKUNTANSI DIPLOMA III
    (Universitas Widyatama, 2007) Sari, Diana; Asikin, Bachtiar; Rachmawati, Mariana
    Perguruan Tinggi sebagai satu lembaga pendidikan tinggi, saat semakin dituntut untuk senantiasa memberikan pelayanan terbaik yang sesuai dengan kebutuhan dan keinginan para mahasiswanya. Melalui pemberian pelayanan yang sesuai dengan tuntutan para mahasiswanya maka diharapkan akan tercipta loyalitas yang tinggi dari para mahasiswanya. Namun pada kenyataanya dalam upaya meningkatkan loyalitas tersebut, masih tetap memiliki beberapa permalahan yang seringkali menimbulkan ketidakpuasan para mahasiswa, dimana masalah tersebut bertumpu pada aspek pelayanan administrasi akademik, serta sarana dan prasarana yang dinilai mereka masih belum sepenuhnya memadai. Sebagai ilustrasi dari hail survey pendahuluan masalah-masalah yang dihadapi mahasiswa dewasa ini meliputi jadwal perwalian yang kurang jelas, jadwal kualiah yang tidak konsisten sehubungan dengan kesibukan dosen pengajar, pengumuman nilai ujian yang seringkali terlambat, dan sulitnya menguhubungi dosen-dosen tertentu dalam 'melakukan bimbingan penyusunan tugas akhir sehingga ha1 ini memperlambat penyelesaikan studi para mahasiswa. Memelihara loyalitas mahasiswa pada era bisnis masa kini adalah merupakan tuntutan yang hams segera dilaksanakan, karena pada dasarnya dengan terpeliharanya loyalitas mahasiswa maka pihak perguruan tinggi akan senantiasa terpelihara kelangsungan hidupnya. Mahasiswa yang loyal ini diantaranya cenderung akan memanfaatkan ulang jasa pendidikan dan juga melakukan keegiatan word of mouth melalui pemberian rekomendasi kepada orang-orang terdekat mereka untuk menjadi mahasiswa di perguruan tinggi tersebut. Atas dasar uraian di atas maka dirasakan perlu untuk melakukan penelitian tentang tingkat kualitas pelayanan pendidikan dalam upaya meningkatkan loyalitas mahasiswa di PTS. Penelitian dilakukan dengan menggunakan metode survey, dimana informasi responden (mahasiswa) dari sebagian populasi dikumpulkan langsung di tempat kejadian secara empirik dengan tujuan untuk mengetahui tanggapan atau pendapat dari sebagian populasi yang bersangkutan terhadap objek penelitian. Dari hasil penelitian terungkap bahwa secara keseluruhan, Dirnensi Responsiveness perlu lebih ditingkatkan kine rjanya karena memperoleh skor terrendah (3,52), diikuti oleh dimensi Tangible dan Emphaty. Sementara skor tertinggi diperoleh dimensi Reliability (3,87). Dari hasil pengujian melalui anasisi jalur ternyat bahwa dimensi yang paing dominan berpengaruh terhadap loyalitas mahasiswa adalah dimensi reliability dan assurance. Jadi untuk meningkatkan loyalitas mahasiswa maka manajamen hendaknya mempertimbangkan dua aspek utama dalam mengembangkan kualiyas layanan jasa pendidikan.
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    Peranan Akuntansi Pertanggungjawaban Dalam Penilaian Kinerja Manajer Pemasaran
    (Universitas Widyatama, 2003) Asikin, Bachtiar
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    PERANAN ANGGARAN PENJUALAN JASA SEWA KAMAR DALAM MENUNJANG EFEKTIFITAS PENGENDALIAN PENJUALAN PADA PERUSAHAAN PERHOTELAN
    (FOKUS : Jurnal Akuntansi dan Manajemen Fakultas Ekonomi, Volume 4, No.4, 2003-05) Asikin, Bachtiar
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    PROMOTION AND PRODUCT QUALITY IN DETERMINING PURCHASE DECISION SMARTPHONE XIAOMI
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Nurunnisha, Gina Apryani; Pratama, Rio Wira; Asikin, Bachtiar
    This study revealed a gap between the lack of promotion and poor quality of Xiaomi smartphone products, but Xiaomi smartphone sales increased significantly from 3 percent to 25 percent in the Indonesian market. This study aims to determine whether promotion and product quality affect purchasing decisions of Xiaomi smartphones. The factors tested in this study were promotion and product quality as an independent variable, while purchasing decisions as the dependent variable. The research method used is descriptive method, with data collection techniques through observation and questionnaire distribution. The population of this research is Widyatama students who use Xiaomi smartphones, the research sample is 150 respondents. Data analysis uses multiple linear regression analysis at a significant level of 5 percent. The program used SPSS 25 and Lisrel 8.80. The results showed two independent variables namely promotion and product quality did not significantly influence the purchasing decisions of Widyatama students who used Xiaomi smartphones.
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    TREND ANALYSIS OF TAX REVENUE IN INDONESIA
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Nursjanti, Farida; Asikin, Bachtiar
    Taxes are the main sources of public revenue in Indonesia. Tax analysis and forecasting of tax revenues are therefore becoming more important. The data used consists of tax revenue, domestic tax revenue, revenue and added value from 2005 to 2017. Data analysis included a descriptive analysis and a linear trend model analysis. The results suggested that a linear trend model can be used to forecast Indonesia's tax revenue, domestic revenue, income tax revenue and value added income. This study showed that the time variable as an independent variable can determine Tax Revenue, Domestic Tax Revenue, Income Revenue, and Value Added Revenue as dependent variable. The study also described that 98.8% of the total variation in Tax Revenue can be explained by the variation in time variable and 99% of the total variance in Domestic Tax Revenue can be clarified by the variance in time variable. The result also showed that 98.6% of the variances in Income Tax Revenue can be described by time variable. In the last model it can be explained that 97% of the variance in Value Added Tax Revenue can be explained by the variance in time variable.