Ditemukan 6875 dokumen yang sesuai dengan query
Itule, Bruce D.
New York: McGraw-Hill, 1994
070.4 ITU n
Buku Teks Universitas Indonesia Library
Rich, Carole
Boston: Wadsworth and Cengage Learning, 2010
808.066 RIC w
Buku Teks SO Universitas Indonesia Library
Bromage, Mary C.
New York: McGraw-Hill, 1984
657.45 BRO w
Buku Teks SO Universitas Indonesia Library
Boston : Bedford/St. Martins, 2002
070.4 WOR
Buku Teks SO Universitas Indonesia Library
New York: Martins Press, 1992
070.43 NEW
Buku Teks SO Universitas Indonesia Library
Bingley, England: Emerald Publishing Limited, 2023
657.3 MEA
Buku Teks SO Universitas Indonesia Library
Tuggle, C.A
"This book enables students and professionals to become better writers and better journalists. Backed by 50 years of combined broadcast journalism experience, the authors provide helpful discussions and expert knowledge on crafting language, packaging stories, and overcoming the fundamental challenges of being a young broadcast journalist in the digital era. A new focus on social media brings students full force into the world of cutting-edge reporting."
New York: McGraw-Hill, 2013
070.43 TUG b
Buku Teks SO Universitas Indonesia Library
Lubis, Grace Arion Mangiring Rapmauli
"XBRL merupakan bahasa laporan keuangan digital yang telah digunakan oleh berbagai negara untuk mendapatkan data yang andal. Penelitian ini bertujuan untuk menganalisis implementasi laporan keuangan berbasis Extensible Business Reporting Language dalam sistem administrasi pajak Indonesia yang ditinjau menggunakan teori implementasi kebijakan oleh Grindle (1980). Penelitian ini menggunakan metode post-positivist dengan menggunakan teknik analisis data kualitatif. Hasil penelitian menunjukkan bahwa implementasi laporan keuangan berbasis XBRL pada tahun pajak 2021 memberikan banyak manfaat utamanya bagi Direktorat Jenderal Pajak namun belum signifikan manfaatnya bagi Wajib Pajak. Ditinjau dari dimensi content of policy diketahui bahwa implementasi kebijakan ini dilatarbelakangi dengan adanya kebutuhan keandalan data. Dalam implementasinya, DJP telah memberikan fasilitas untuk memudahkan Wajib Pajak yaitu sosialisasi, asistensi Account Representative, pemberian lisensi gratis, dan pemberian opsi penggunaan PJAP. Ditinjau dari dimensi context of policy diketahui bahwa Wajib Pajak telah berpartisipasi aktif dalam mengimplementasikan kebijakan ini meskipun belum ada sanksi yang mengikat. Adapun hambatan yang terjadi selama implementasi parsial pada tahun pajak 2021 adalah kendala server sehingga perlu ada upaya perbaikan server apabila kebijakan ini akan diimplementasikan pada tahun berikutnya. Namun, perlu diingat bahwa Wajib Pajak yang melaksanakan kebijakan ini merupakan wajib pajak yang telah mengimplementasikan XBRL di Bursa Efek Indonesia. Sehingga DJP masih perlu melakukan kajian evaluasi, optimalisasi infrastruktur dan optimalisasi strategi sosialisasi apabila ingin melaksanakan kebijakan ini secara nasional.
XBRL is a digital financial reporting language that has been used by various countries to obtain reliable data. This study aims to analyze the implementation of Extensible Business Reporting Language-based financial reports in the Indonesian tax administration system which is reviewed using the theory of policy implementation by Grindle (1980). This study uses a post-positivist method using qualitative data analysis techniques. The results of the study show that the implementation of XBRL-based financial reports in the 2021 tax year provides many benefits, especially for the Directorate General of Taxes, but not yet significant benefits for taxpayers. Judging from the content of the policy dimension, it is known that the implementation of this policy is motivated by the need for data reliability. In its implementation, DGT has provided facilities to make it easier for taxpayers, namely outreach, assistance to Account Representatives, granting free licenses, and giving options for using PJAP. Judging from the context of the policy dimension, it is known that the Taxpayer has actively participated in implementing this policy even though there are no binding sanctions yet. The obstacle that occurred during the partial implementation in the 2021 tax year was server constraints so efforts to improve the server are needed if this policy is to be implemented in the following year. However, keep in mind that taxpayers who implement this policy are taxpayers who have implemented XBRL on the Indonesia Stock Exchange. So that DGT still needs to conduct evaluation studies, optimize infrastructure and optimize socialization strategies if they want to implement this policy nationally."
Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2023
S-pdf
UI - Skripsi Membership Universitas Indonesia Library
Ruri Aulia
"Penelitian ini bertujuan untuk menguji pengaruh spesialisasi industri auditor, ukuran KAP, prediksi kebangkrutan, dan ketidakstabilan profitabilitas terhadap kemungkinan terjadinya fraud pada laporan keuangan. Kemungkinan terjadinya fraud diukur dengan menggunakan M-Score (Beneish, 1999; Beneish, Lee, and Nichols, 2013). Sampel penelitian terdiri dari 120 perusahaan yang diduga melakukan fraud dan 120 perusahaan yang diduga tidak melakukan fraud. Pemilihian sampel menggunakan metode matching sample berdasarkan ukuran perusahaan. Hasil penelitian menunjukkan bahwa kemungkinan terjadinya fraud lebih rendah pada perusahaan yang diaudit oleh auditor spesialis dan/atau KAP Big 4. Sebaliknya, kemungkinan terjadinya fraud ditemukan lebih tinggi ketika kemungkinan perusahaan mengalami kebangkrutan juga tinggi dan ketika profitabilitas perusahaan tidak stabil.
The purpose of this research is to examine the effect of auditor industry specialization, CPA firms size, company?s bankruptcy prediction, and instability of profitability on the probability of fraudulent financial reporting. The probability of fraudulent financial reporting is measured by using M-Score (Beneish, 1999; Beneish, Lee, and Nichols, 2013). The research is conducted by using samples of 120 companies suspected of committing fraud and 120 companies which allegedly did not commit fraud. The samples are matched based on company size. The results show that the probability of fraudulent financial reporting is lower when a company uses industry specialist auditors and/or auditors of Big 4 as its independent auditor. On the other hand, the probability of fraudulent financial reporting is found to be higher when the probability of bankruptcy is also higher and if the profitability is unstable."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2013
S47117
UI - Skripsi Membership Universitas Indonesia Library
Mencher, Melvin
070.43 MEM m
Buku Teks SO Universitas Indonesia Library