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Analytics

Susdarwono, Endro Tri; Setiawan, Ananda

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2020 Sekolah Tinggi Ilmu Ekonomi Totalwin

The shift in global paradigm and threat perspective has led to a wide variety of possible risks and uncertainties. This situation also occurs in the defense economy, so understanding the basic principles of risk and uncertainty is important, especially in a decision-making process. There are several elements and concepts that are usually used in all decision models. Almost all models, whether complex or simple, can be formulated using a standard structure and solved by using general evaluation procedures. For decisions involving a series of decisions and relating to various basic sequential conditions, the decision tree is an appropriate conceptual and schematic modeling tool. A decision tree is a schematic representation of a decision problem. A decision tree is a diagram made like a tree with branches and branches in a chronological order of events, with each having a choice and possibility of occurrence, as well as the results of each choice. The term decision tree is taken from the form of diagrams that have branches and twigs, just like a tree.

Arief Fahmi Lubis

Jurnal Media Administrasi 2020 Universitas 17 Agustus 1945 Semarang, Indonesia

Additional criminal threats added on top of the main criminal sanctions aim to prevent military members from committing violations. The aim of this research shows that to maintain discipline, the application of additional punishment must remain based on the principles of law and justice. Qualitative research uses a descriptive approach to collect data systematically, factually, and quickly according to the description at the time of the research. The results of this research show that this additional penalty is expected to provide a stronger incentive for military members to comply with established ethics and regulations, maintain military integrity and efficiency, and improve the public's image and trust in military institutions.

Hasibuan, Henny Triyana

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2020 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aims to analyze application of zakat accounting in Baznas Bali Province in increasing transparency and accountability in management of zakat, infak and sedekah (zis) funds. This research is a qualitative research. The results of this study indicate that Bali Provincial Baznas have complied with PSAK No. 109. Receipts of zakat, donations and alms are assessed when cash or other assets are received. Accepted zakat, recognized as amil and non amil funds,  determination of the percentage of zakat funds received for each mustahiq based on sharia principles is 12.5%. Distribution of zakat, infak and  sedekah  funds as a deduction from zakat, alms and alms funds. The components Baznas Bali's financial statements are statement of financial position, report on changes in funds, reporting on cash flows and notes to  financial statements. The absence an asset management report in accordance with PSAK 109 is due to Baznas Bali Province not having fixed assets, all assets are in  form of current assets. Accountability is reflected in  financial statements that have been audited by independent auditors, while transparency of financial statements is contained in reports in the form of bulletins that are published periodically. The implication results of research is expected to be financial statements  Baznas of  Province of Bali which can be an example in management of infaq and alms funds throughout Indonesia. It is recommended for further research to be able to broaden scope of regional research throughout Indonesia, so that research results can be generalized nationally.

Fadhila, Zati Rizka; Hardiningsih, Pancawati

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2020 Sekolah Tinggi Ilmu Ekonomi Totalwin

Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation.The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.