No abstract

<p class="Style1"><strong><em>In financial management perspective, the objective of the firm is maximizing </em></strong><strong><em>firm value that reflects wealth of the owners. Firm value, so far is acknowledge as a fine </em></strong><strong><em>parameter in measuring management performance. Acco</em></strong><strong><em>4</em></strong><strong><em>ding to many literature we </em></strong><strong><em>know before, good perfonnance will absolutely increase value of stockholders'equity After ROl become famous parameter, nowadays managers look around for better </em></strong><strong><em>measurement. EVA so far, become one of them and in many cases proved that </em></strong><strong><em>objectives. This paperexamine EVA, a new comer benchmark and tool, as measure-</em></strong><strong><em>ment of management performance that puled by stock price. In regression method </em></strong><strong><em>used, we simply find that EVA has advantage. Result from this study found that EVA </em></strong><strong><em>does better status rather than leverage ratio and ages, that reflect firms' reputation before public.</em></strong></p><p class="Style1"><strong><em>Keywords: EVA, DER, umurperusahaan, harga saham</em></strong></p>

The purpose of this research is to evaluate tax compliance based on the behavior of taxpayers' financial and non-financial data. This research is expected to be useful as material for evaluating the level of tax compliance of taxpayers. This study uses a case study method (single case) and uses a mixed method. Descriptive analysis is used to analyze data from the research object in the form of a single case unit analysis. The results of this study indicate the perceived behavior control of taxpayers that shows low tax compliance behavior. The combination of analysis of financial and non-financial data from taxpayers produces a useful evaluation in determining the level of tax compliance. Based on this, the low achievement of tax revenue realization and high tax audit performance is directly influenced by the low tax compliance behavior of taxpayers. Keywords: Tax Compliance; Behavior; Financial Data; Non-Financial Data.

Penelitian ini bertujuan untuk mengevaluasi penerapan PSAK 69 terhadap perlakuan akuntansi atas aset biologis pada perusahaan sawit di PT X di Kalimantan Timur. Permasalahan dalam penelitian ini adalah bahwa penerapan PSAK 69 ini telah mengubah metode perlakuan akuntansi atas aset biologis dari biaya historis ke nilai wajar sehingga dapat menimbulkan metode valuasi yang berbeda dan kurangnya komparabilitas laporan keuangan. Penelitian ini dirancang menggunakan metode studi kasus dengan pendekatan kualitatif. Instrumen penelitian yang digunakan dengan teknik wawancara dan penelaahan dokumen. Analisis data dilakukan dengan menggunakan pendekatan analisis kualitatif deskriptif. Hasil penelitian menunjukkan bahwa perlakuan akuntansi atas aset biologis milik PT X telah sesuai dengan PSAK 69. Perbedaan perlakuan akuntansi aset biologis pada perusahaan sawit setelah penerapan PSAK 69 adalah dengan adanya pengakuan atas produk agrikultur tandan buah segar (TBS) yang belum dipanen. Hasil penelitian juga menemukan belum adanya pedoman khusus yang mengatur penilaian aset biologis sehingga dapat mengakibatkan metode penilaian yang berbeda-beda.