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All Journal JURNAL AKUNIDA Jurnal Akuntansi Kompetif Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Akuntansi'45 JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Journal of Social And Economics Research Indonesian Journal of Applied and Industrial Sciences (ESA) Innovative: Journal Of Social Science Research Indonesian Journal of Advanced Research (IJAR) Jurnal Akademi Akuntansi Indonesia Padang journal of social and economic research
Aziz, Ayi Jamaludin
Program Studi Akuntansi Universitas Djuanda Bogor
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Effect of Taxpayer Awareness, Socialization, Sanctions and Accountability on Motor Vehicle Taxpayer Compliance Marsa Habibah; Indra Cahya Kusuma; Ayi Jamaludin Aziz
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the influence of awareness, tax socialization, tax sanctions, and public service accountability on motor vehicle taxpayer compliance in Bogor City. Using a quantitative descriptive approach, this study involved 400 respondents selected using the simple random sampling method. Data were collected through structured interviews, observations, and questionnaires, and tested for validity and reliability. The data fulfillment test ensured that the regression was met, including normality, multicollinearity, and heteroscedasticity. The results of the study indicate that awareness and public service accountability have a significant effect on taxpayer compliance, emphasizing the importance of providing clear information and quality services. Tax sanctions also have a positive effect, indicating that the provision of appropriate sanctions can encourage people to comply with paying taxes. However, tax socialization did not have a significant impact on compliance, indicating that the dissemination of information alone is not effective enough. This study highlights the important role of the government in improving tax compliance through strategies that include public awareness, strict application of sanctions, and public service accountability. These findings provide insight for policy makers to design a more effective tax system that can increase state revenue.
Analysis of Value Added Tax Treatment Based on Law No.7 of 2021 at PT. YJG Muhammad Syaepul Hanan; Susy Hambani; Ayi Jamaludin Aziz
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i6.3077

Abstract

Tax is a government levy based on law that is used to finance state needs and improve the welfare of the people. Value Added Tax (VAT) is one of the main sources of state revenue, imposed on the consumption of Taxable Goods both within and outside the customs area. VAT also serves as a community contribution to support development funding across various sectors. This study aims to analyze the application of VAT based on Law No. 7 of 2021 at PT YJG. The study employs a descriptive method, involving the collection and comparison of actual data with theoretical frameworks, leading to an analysis related to the calculation, payment, and reporting of the company's VAT. The focus is on the calculation of input tax, output tax, and VAT reporting in compliance with the provisions of Law No. 7 of 2021, Chapter IV, Article 1. The results indicate that the VAT treatment at PT YJG adheres to the applicable provisions, including the implementation of an 11% VAT rate. Additionally, an analysis of the company's profit and loss report was conducted to assess the impact of the VAT calculation compared to the legal provisions. In conclusion, PT YJG fulfills its tax obligations in accordance with the prevailing regulations.
Analysis of the Health Level of Sharia Savings and Loan Cooperatives in the Regulation of the Minister of Cooperatives Suci Utami Sudirawarda; M. Nur Afif; Ayi Jamaludin Aziz
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 1 (2025): JIAKES Edisi Februari 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i6.3119

Abstract

Cooperatives act as institutions that are able to collect and create economic strength collectively to achieve a better level of welfare for their members. Regulation of the Minister of Cooperatives and SMEs Number 9 of 2020 stipulates the method of assessing the Cooperative Health Level as a guide to objectively assessing cooperative performance consisting of risk profiles, financial performance and capital. This study aims to analyze the health level of KSPPS BMT Binaul Ummah Bogor City for the 2019-2023 period using a quantitative descriptive approach with primary and secondary data sources. The assessment was carried out based on the concept contained in the Regulation of the Minister of Cooperatives and SMEs Number 9 of 2020 and Technical Instructions Number 15 of 2021, and supported by documentation, interview, and literature study methods. The results of the study showed that this cooperative had a score of 12.00 with a healthy category for risk profiles, a score of 90.00 with a healthy category for financial performance, and a score of 6.90 with a category under special supervision for capital. Overall, the Cooperative obtained a total score of 108.9 with a healthy predicate.
The Influence of Transparency and Village Financial Management and Accountability of Village Fund Allocation in Cikembar District and Warungkiara District, Sukabumi Regency Maulana, Fahmi Nurilham; Setiawan, Ade Budi; Aziz, Ayi Jamaludin; Triwidatin, Yuppy
Indonesian Journal of Advanced Research Vol. 2 No. 9 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v2i9.5893

Abstract

This research aims to determine the effect of transparency and village financial management on accountability for village fund allocation in Cikembar District and Warungkiara District, Sukabumi Regency. The population in this study includes 22 villages spread across Cikembar District and Warungkiara District, Sukabumi Regency. Based on the purposive sampling method, 110 respondents were obtained. The research instrument used a questionnaire. Hypothesis testing and research instruments use multiple linear regression analysis tools. Based on the analysis carried out, the results of this research show that transparency and village financial management have a simultaneous and partial effect on accountability for village fund allocation in Cikembar District and Warungkiara District, Sukabumi Regency.
Pengaruh Return On Aset, Debt To Equity Ratio Dan Tarif Pajak Terhadap Penghindaran Pajak (Studi Kasus pada Perusahaan Sektor Consumer Non-Cyclical yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2023) Melani, Assyifa Putri; Afif, Muhamad Nur; Aziz, Ayi Jamaludin
Jurnal Akademi Akuntansi Indonesia Padang Vol. 5 No. 1 (2025): April
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/6c5e4w71

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Return on aset (ROA), Debt to equity ratio (DER) dan Tarif pajak terhadap Penghindaran pajak pada perusahaan sektor Consumer Non-Cyclical yang terdaftar di Bursa Efek Indonesia selama tahun 2019 – 2023. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif dan analisis regresi data panel. Sampel dipilih melalui metode purposive sampling, menghaslkan 39 perusahaan dengan total 195 observasi. Variabel dependen dalam penelitian ini adalah Penghindaran pajak yang diukur menggunakan Effective Tax Rate (ETR), sedangkan variabel independen dalam penelitian ini adalah Return on aset, Debt to equity ratio dan Tarif pajak. hasil penelitian menunjukan bahwa secara parsial Return on asset dan Tarif pajak berpengaruh signifikan terhadap Penghindaran pajak, sedangkan Debt to equity ratio tidak berpengaruh signifikan. Namun secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap Penghindaran pajak. penelitian ini memberikan implikasi bagi perusahaan dan pemetintah dalam merancang strategi pengelolaan pajak yang lebih efektif.
ANALISIS DETERMINAN CORPORATE GOVERNANCE DAN CSR TERHADAP FINANCIAL DISTRESS : STUDI EMPIRIS. Aziz, Ayi Jamaludin; Anwar, Saepul; Setiawan , Ade Budi
Jurnal Akunida Vol. 9 No. 1 (2023): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v9i1.7777

Abstract

Tujuan utama dari penelitian ini adalah untuk menguji kembali mengenai pengaruh  corporate governance dan corporate social responsibility terhadap financial distress, pengaruh corporate governance terhadap corporate social responsibility, dan pengaruh corporate governance terhadap financial distress melalui corporate social responsibility sebagai variabel mediasi. Sampel dalam penelitian ini adalah perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia selain industri keuangan, yang secara konsisten menerbitkan laporan CSR atau sustainability reporting secara terus-menerus selama periode tahun 2018 sampai dengan 2021, sehingga diperoleh sampel sebanyak 46 perusahaan dengan jumlah observasi sebanyak 184. Dengan menggunakan pendekatan Structural Equation Model (SEM) model Partial Least Square (PLS) hasil penelitian ini menemukan bahwa corporate governance tidak memiliki pengaruh yang signifikan terhadap corporate social responsibility (CSR) , dan corporate social responsibility (CSR) tidak memiliki pengaruh yang signifikan terhadap financial distress. Kemudian hasil penelitian juga menunjukkan bahwa corporate governance tidak memiliki pengaruh yang signifikan baik secara langsung maupun dengan mediasi CSR terhadap financial distess. Hasil ini sesuai dengan pendapat Al-Tamimi (2012) yang menyatakan bahwa peran praktik corporate governance tidak cukup baik dalam menganalisa financial distress. Kemudian pendapat Widhiastuti (2019) yang berpendapat bahwa mungkin perusahaan menerapkan corporate governance hanya sebagai bentuk formalitas saja sebagai perwujudan kepatuhan terhadap peraturan yang berlaku. 
DETERMINAN TEKNOLOGI INFORMASI, SOSIALISASI, DAN TINGKAT PENDIDIKAN TERHADAP PENYAJIAN LAPORAN KEUANGAN UMKM Warizal , Warizal; Sopianti, Siti; Ade Budi Setiawan; Ayi Jamaludin Aziz
Jurnal Akunida Vol. 9 No. 2 (2023): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v9i2.10160

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) merupakan usaha rakyat yang berdiri sendiri dan berskala kecil serta dikelola oleh sekelompok masyarakat, individu atau keluarga dimana salah satu kendalanya terkait dengan penyajian laporan keuangan, berdasarkan latar masalah tersebut maka tujuan dari penelitian ini adalah untuk mengetahui pengaruh teknologi informasi, sosialisasi, dan tingkat pendidikan terhadap penyajian laporan keuangan UMKM di Kecamatan Caringin, Kecamatan Cijeruk, dan Kecamatan Cigombong Kabupaten Bogor.  Desain penelitian ini menggunakan metode survei dengan teknik asosiatif dengan analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan teknologi informasi, sosialisasi, dan tingkat pendidikan secara simultan berpengaruh positif terhadap penyajian laporan keuangan UMKM di Kecamatan Caringin, Kecamatan Cijeruk, dan Kecamatan Cigombong Kabupaten Bogor. Sementara itu secara parsial menunjukkan bahwa teknologi informasi, sosialisasi, dan tingkat pendidikan berpengaruh positif dan signifikan terhadap penyajian laporan keuangan UMKM di Kecamatan Caringin, Kecamatan Cijeruk, dan Kecamatan Cigombong Kabupaten Bogor.
SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL : KAJIAN PADA EFEKTIVITAS PENGELOLAAN PIUTANG Nurbaeti , Euis; Hambani , Susy; Jamaludin Aziz , Ayi; Anwar, Saepul
Jurnal Akunida Vol. 9 No. 2 (2023): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v9i2.10329

Abstract

Sistem pengendalian internal dalam manajemen piutang perusahaan sangatlahdibutuhkan untuk dapat meminimalisasi piutang tak tertagih sesuai dengan prosedur danmencegah Tindakan fraud kecurangan atas sejumlah piutang. Penelitian ini bertujuanuntuk dapat mengetahui dan mengkaji terkait pengaruh sistem informasi akuntansi danpengendalian internal terhadap efektivitas pengelolaan piutang yang dilakukan pada PTSayuran Siap Saji yang merupakan perusahaan dibidang agribisnis hortikultura yangmemproduksi berbagai macam jenis sayuran seperti sayuran fresh cut, whole product, danmixed salad. Metodologi penelitian ini dimana populasi penelitian berjumlah 35 orang,kemudian teknik pengumpulan data penelitian ini dengan kuesioner yang di uji vailiditasdan reabilitas dengan teknik analisis data menggunakan regresi linear berganda. Hasilsecara simultan dan parsial menunjukkan bahwa sistem informasi akuntansi danpengendalian internal berpengeruh positif dan signifikan terhadap efektivitas pengelolaanpiutang dengan nilai dari koefesien determinasi sebesar 0,810 atau 81%. Hal ini berartisistem informasi akuntansi dan pengendalian internal terhadap efektivitas pengelolaanpiutang 81% sisanya 19% dipengaruhi faktor lain.
Analisis Faktor-Faktor yang Mempengaruhi Asset Misappropriation Berdasarkan Fraud Diamond Theory : Studi Kasus pada PT. XYZ Indra Cahya Kusuma; Ayi Jamaludin Aziz
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4283

Abstract

This study aims to analyze the factors that influence asset misappropriation based on the Fraud Diamond Theory, focusing on pressure, opportunity, rationalization, and capability as the main variables. The population in this study is the Quality Assurance Department in a manufacturing company. Sampling in this study uses a survey method. With a quantitative approach, the data of this study were obtained by distributing questionnaires to 50 respondents and processed using JASP 0.14.1.0 with multiple linear regression analysis to test the relationship between these factors and asset misappropriation. The results of the study indicate that pressure, opportunity and capability have a significant effect on asset misappropriation and rationalization has no effect on asset misappropriation.
Analisis Faktor-Faktor yang Mempengaruhi Asset Misappropriation Berdasarkan Fraud Diamond Theory: Studi Kasus pada PT. XYZ Anggi Yunita Priyadi; Indra Cahya Kusuma; Ayi Jamaludin Aziz
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4421

Abstract

This research aims to make an analysis of the factors that influence asset misappropriation based on the Fraud Diamond Theory, with a focus on pressure, opportunity, rationalization, and capability as the main variables. Using a quantitative approach, data was collected from employees of PT XYZ through a survey-based questionnaire. This study used multiple linear regression analysis through JASP 0.14.1.0 to test the relationship between these factors and asset misappropriation. The research findings prove that 2 variables namely pressure and opportunity have a positive and significant effect on asset misuse and the other 2 variables namely rationalization and ability have no effect on asset misuse.
Co-Authors AA Sudharmawan, AA Ade Budi Setiawan Afif, M Nur Alifia Ayu Febrianti Amelia, Mita Andriani, Ingka Andy Lasmana Andy Lasmana Anggi Yunita Priyadi Anto Wijaya Aqsal Maulana Malik Aulia, Siti Nur Awa, Awa Berliana, Deta Damayanti , Dani Ratna Dewi Nisa Amaliah Dwi Gemina Endang Silaningsih Faisol, D A Faisol, D A Fe, Didi Ferdiansyah Ferdiansyah Hambani , Susy Hambani, Susy Hutomo, Yoyok Priyo Indra Cahya Kusuma Indra Cahya Kususma Intan Permatasari Istiyanah Istiyanah Lestari, Violita Eka Listiawati, Tia Mardianih, Dea Marsa Habibah Maulana, Fahmi Nurilham Melani, Assyifa Putri Mohamad Fikriansyah Muhammad Fajri Ramadhan Muhammad Syaepul Hanan Nindya, Nindya Eka Putri Pangestu Nurbaeti , Euis Pariskhal, Isma Regita Rusmawan Riana Rizkiyanti Saepul Anwar Salma Siti Khoerunnisa Setiawan , Ade Budi Setiawan, Angga Permana Siti Nuraeni Sopianti, Siti Sri Harini Suci Utami Sudirawarda Susy Hambani Warizal , Warizal Wildan Uyunina Maulida Yulia Ramdhaniyah Yuppy Triwidatin