Ade Setiawan

The purpose of this study is to analyze salaries and wages system in the ABC Furniture Industry. Analysis is done by the method of Performance, Information, Economy, Control, and Efficiency (PIECES).This research used descriptive qualitative approach. The data was collected by interview, observation, and documentation. Interviews were conducted with managers, head of production, and head of finance. Observation and documentation were carried out directly at the object of research, ABC Furniture Industry.The results showed that the salaries and wages system was not fully computerized. The system has been effective in terms of performance, information, economy, security, efficiency, and service. However, there is still potential for fraud and negligence in the presence and the payment of salaries and wages is still done manually 

This study aims to examine the factors that affect the company’s effective tax rate. There are several factors used include size, leverage, profitability, audit commite, commissionersindependent and konstitusional investor. The purpose of this study is to empirically examine whether the size, leverage, profitability, audit commite,commissioners independentand konstitusional investor the effective tax rate in companies listed in Jakarta Islamic Index (JII). Population taken as the object of observation amounted to 90 manufacturing companies listed in Jakarta Islamic Index (JII) in the periode 2010-2015. Determination of the sample was made by applying purposive sampling method and obatain a sample of 15 companies based on certain cirteria. The results showed that the size, audit commite and constitutionals investor are significant effect on the effective tax rate. While leverage, profitability and commissioners independentdoes not significantly influence the effective tax rate. In th...

SMEs has an important role in economic development in Indonesia. In this development, SMEs has several obstacles. One of them is the preparation of financial statements that are not in accordance with accounting standards in Indonesia. SAK ETAP is a standard for SMEs in preparing financial statements. However, many studies have suggested that the majority of SMEs in Indonesia have not been able to implement SAK ETAP because the standard are too complex. Therefore DSAK IAI publishes new financial accounting standard for SMEs which is SAK EMKM effective on January 01, 2018. The new standard is intended to assist the needs in the preparation of financial statements. The result of this research shows the level the readiness of SMEs in implementing SAK EMKM. In conducting this research, the researcher used descriptive qualitative research. The researcher collects the data of this research from the interview and documentation. The analysis is dine by data reduction, data presentation, and...

Penelitian ini bertujuan untuk mengetahui pengaruh latar belakang pendidikan pemilik, skala usaha, umur perusahaan dan omzet usaha terhadap penggunaan informasi akuntansi studi pada UKM di Kecamatan Ngemplak Kabupaten Boyolali. Jenis penelitian ini adalah penelitian kuantitatif. Responden adalah 61 manajer/pemilik perusahaan Industri Mebel Kecamatan Ngemplak Kabupaten Boyolali yang terlibat dalam proses penggunaan informasi akuntansi. Metode analisis data yang digunakan dalam penelitian ini adalah Regresi Linear Berganda. Hasil penelitian ini menunjukkan bahwa pendidikan pemilik berpengaruh terhadap penggunaan informasi akuntansi, umur perusahaan berpengaruh terhadap penggunaan informasi akuntansi, omzet usaha berpengaruh terhadap penggunaan informasi akuntansi. Hasil penelitian ini juga menunjukkan bahwa skala usaha tidak berpengaruh terhadap penggunaan informasi akuntansi.

This research aims to analyze the factors affecting capital structure of property and real estate companies in Indonesia. The dependent variable used was DER, while the independent variable included profitability, growth opportunity, tangibility, size, dividend, liquidity, and business risk. The samples taken were the companies listed on the property and real estate sector of Indonesia Stock Exchange which were selected using purposive sampling. Among 47 companies listed on the property and real estate sector in the population, 8 companies were listed after January 2010, 1 company was delisting, and 1 company shifted to other sector. Hence, the samples used in this research were only 37 companies. The method used was linear regression. The result showed that profitability negatively influences capital structure; size and business risk have significant positive influence to the capital structure. On the other hand, growth opportunity, dividend, and liquidity do not have any significa...