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All Journal JAKED Jurnal Akuntansi, Audit dan Aset (AAA) Apssai Accounting Review (ApAR) Accounting Research Unit (ARU JOURNAL) The Community Engagement Journal

Aaron M. A. Simanjuntak

Universitas Cenderawasih

Author-ID : 3589183

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENGARUH PEMAHAMAN PERATURAN, OMSET, PEMERIKSAAN, SANKSI, RELASI SOSIAL, DAN PERSAINGAN USAHA TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN Ramadhan S.S Manafe; Aaron M. A. Simanjuntak; Hastutie Noor Andrianti
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

The research aims to determine the factors that influence the taxpayer compliance with the restaurant in Jayapura in fulfilling its obligations to deposit the restaurant tax. Factors used among others: Regulatory understanding, turnover, investigations, sanctions, social relations, and business competition. The number of respondents used in this study is 100 mandatory the registered restaurant tax at Jayapura's regional revenue Service. Techniques the analysis used is a double linear regression technique. The results showed that the regulatory understanding factors, of income/turnover, significantly affect the taxpayer's compliance Restaurant. While the sanctions, investigations, social relations, and business competition factors Taxpayer compliance with the restaurant in Jayapura City.

Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, Kesiapan Teknologi Informasi, Keamanan Dan Kerahasiaan Terhadap Minat Perilaku Penggunaan E-Filing (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura) Febigrace Rangan; Aaron Simanjuntak; Yohanes Seralurin
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 15, No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Abstract This research aims to examine and analyze the effect of perceived usefulness, perceived convenience, readiness of information technology, security and confidentiality on the behavioral interest in using e-filing. This research uses quantitative data and data sources, namely primary data. The population in this study were individual taxpayers who were registered at the Jayapura Primary Tax Office. The sample used in this study were 100 individual taxpayers. The sampling technique used snowball sampling technique. The method of data collection is using primary data obtained by distributing online questionnaires via google form. The test instruments were analyzed using validity and reliability tests. The data analysis tool used in this research is descriptive statistical analysis, multiple linear regression analysis, classical assumption test, and hypothesis testing. The results of this research indicate that (1) perceived usefulness affects the behavioral interest in using e-filing; (2) perceived ease of use affects the behavior interest in using e-filing; (3) information technology readiness does not affect the behavior interest in using e-filing; (4) security and confidentiality do not affect the behavior interest in using e-filing; (5) perceptions of usefulness, perceived ease of use, readiness of information technology, security and confidentiality together have an effect on the behavioral interest in using e-filing. Keywords: Perceived Usability; Perceived Ease; Information Technology Readiness; Security and Confidentiality; Interest in E-filing Use Behavior. Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh persepsi kegunaan, persepsi kemudahan, kesiapan teknologi informasi, keamanan dan kerahasiaan terhadap minat perilaku penggunaan e-filing. Penelitian ini menggunakan data kuantitatif dan sumber data yaitu data primer. Populasi dalam penelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Jayapura. Sampel yang digunakan dalam penelitian ini adalah sebanyak 100 Wajib Pajak Orang Pribadi. Teknik pengambilan sampel dengan teknik snowball sampling. Metode pengumpulan data yaitu menggunakan data primer yang diperoleh dengan menyebarkan kuesioner online melalui google form. Uji coba instrumen dianalisis dengan menggunakan uji validitas dan uji reliabilitas. Alat analisis data yang digunakan dalam penelitian adalah menggunakan analisis statistic deskriptif, analisis regresi linear berganda, uji asumsi klasik, dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa (1) persepsi kegunaan berpengaruh terhadap minat perilaku penggunaan e-filing; (2) persepsi kemudahan berpengaruh terhadap minat perilaku penggunaan e-filing; (3) kesiapan teknologi informasi tidak berpengaruh terhadap minat perilaku penggunaan e-filing; (4) keamanan dan kerahasiaan tidak berpengaruh terhadap minat perilaku penggunaan e-filing; (5) persepsi kegunaan, persepsi kemudahan, kesiapan teknologi informasi, keamanan dan kerahasiaan secara bersama-sama berpengaruh terhadap minat perilaku penggunaan e-filing. Kata Kunci: Persepsi Kegunaan; Persepsi Kemudahan; Kesiapan Teknologi Informasi; Keamanan dan Kerahasiaan; Minat Perilaku Penggunaan E-filing

Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Pemoderasi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020 Nur Azija Fajriah Tulhijrah Kelilauw; Aaron M. A Simanjuntak; Cornelia D. Matani
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to determine the effect of tax avoidance on firm value with corporate governance proxied by audit quality as a moderating variable. This research was conducted on the Consumer Goods Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Samples were collected using purposive sampling technique so that the number of samples obtained were 23 companies and 115 financial statements were obtained. This study uses linear regression analysis data testing and moderate regression analysis (MRA). The results show that Tax Avoidance has an effect on firm value and that Corporate Governance as proxied by audit quality is able to moderate the effect of tax avoidance on firm value.

MEKANISME INTERNAL DAN EKSTERNAL CORPORATE GOVERNANCE DALAM MEMITIGASI FINANCIAL DISTRESS (Studi Terhadap Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Periode 2011-2015) I Irma Yanti; Meinarni Asnawi; Aaron M. A Simanjuntak
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13 No 1 (2018)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

This study examines whether internal and external corporate governance (CG) mechanisms canÂ reduce the distressed financial pressures in Indonesian manufacturing industry. As a consideration,This research was investigated whether the internal mechanisms of CG, represented by independentÂ committees as well as audit committee characteristics, and CG's external mechanisms whichdemonstrated by audit quality, have a negative relationship with distressed financial pressures onÂ the manufacturing industry on the Indonesia Stock Exchange. Samples were obtained from 64Â manufacturing companies with purposive sampling as a sampling method, and they were collectedof 320 company observations from 2011 to 2015 as samples. Data were obtained from theÂ Company's Annual Report published by the Indonesia Stock Exchange from 2011 to 2015 as well asÂ from the respective company's website. By using logistic regression analysis, this research showsÂ that audit committee characteristics have a significant effect on the financial distress. However,Â there is no significant effect on the relation between Independent commissioners and audit quality.

PENGARUH PAJAK KENDARAAN BERMOTOR TARIF PROGRESIF DAN PENDAPATAN WAJIB PAJAK TERHADAP DAYA BELI KONSUMEN KENDARAAN BERMOTOR RODA EMPAT (Studi Empiris Di Kantor SAMSAT Kota Jayapura) Marice Waroi; Aaron M. A. Simanjuntak; Hastutie Noor Andrianti
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to determine the Effect of Progressive Vehicle Taxes and Taxpayer Income on Consumer Purchasing Power. The research population is taxpayers who make motor vehicle tax payments in the Jayapura City Samsat Office. The number of samples is 70 people. Determination of the study sample using the nonprobability sampling method, data was collected by distributing questionnaires. The data analysis technique is multiple linear analysis. The results of the research conducted show that Progressive Vehicle Taxes have no significant positive effect on Consumer Purchasing Power, Taxpayer Income does not have a significant negative effect on Consumer Purchasing Power. The most dominant variable affects taxpayers regarding the tax on progressive tariff motor vehicles because they have a standard coefficient of beta 0 235.

PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN Tania Ivanna A. Tanto; Aaron M. A. Simanjuntak; Bill J.C Pangayow
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

The value of the company is very important because the high value of the company will be followed by the high prosperity of shareholders. The higher the stock price, the higher the value of the company, in order to achieve company value, investors generally give their management to professionals. Optimizing company value can be achieved through the implementation of financial management functions, where one financial decision taken will influence other financial decisions and have an impact on the value of the company. This study aims to determine the effect of investment decisions, funding decision taken will influence other financial decision and have an impact on the value of the company. This study aims to determine the effect of investment decisions, funding decisions and dividend policies on firm value. The population in this study are all companies listed on the Indonesia Stock Exchange for the period 2014-2016 while sample selection using purposive sampling technique obtained 89 companies that will be used as samples in this study. The hypothesis testing uses multiple regression analysis. The results of the study partially show that investment decision affect the value of the company, funding decisions do not affect the value of the company and dividend policy does not affect the value of the company. While the simultaneous research resultshows that investment decisions, funding decisions and dividend policies have a significant effect on firm value

PELUANG DAN TANTANGAN PENERAPAN ACTIVITY-BASED COSTING DALAM PROSES PENYUSUNAN ANALISA STANDAR BELANJA PEMERINTAH DAERAH PROVINSI PAPUA DAN RELEVANSINYA TERHADAP PENGANGGARAN PEMERINTAH DAERAH Aaron M.A. Simanjuntak
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 11 No 2 (2016)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Penelitian ini bertujuan untuk melihat dan mengetahui kemungkinan penerapan metoda activity based costing di lingkungan organisasi pemerintah daerah, dan sekaligus mengetahuiperbedaan pengaplikasian metoda activity based costing dibandingkan dengan metoda tradisionalÂ khususnya dalam perhitungan kegiatan penyediaan jasa surat menyurat di lingkungan Pemerintah Provinsi Papua . Penelitian ini hanya menggunakan simulasi sederhana perhitungan pada kegiatanÂ Â penyediaan jasa surat menyurat pada beberapa SKPD terpilih dilingkungan Pemerintah ProvinsiÂ Papua untuk Tahun Anggaran 2015. Hasil penelitian menunjukkan bahwa metoda activity based costing sangat potensialÂ digunakan sebagai dasar perhitungan alolakasi biaya pada kegiatan penyediaan jasa suratÂ Â menyurat, dari simulasi yang dilakukan terlihat efisiensi sampai dengan 18,85% dibandingkanÂ dengan perhitungan menggunakan metoda tradisional.Kata kunci: activity based costing, metoda tradisional, analisis standar belanja

PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KUALITAS PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Seluruh Perusahaan Yang Listing Di Bursa Efek Indonesia Periode 2011-2016) Margaretha Barung; Aaron M. A. Simanjuntak; Linda Y. Hutadjulu
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 13, No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to obtain empirical evidence on the analysis of factors affecting the extent to which disclosure of sustainability reports are voluntary to companies in Indonesia. Factors used include the sizeof the Board of Commissioners, the proportion of Independent Commissioners, the size of the Audit Committee, Institutional Share Ownership, Concentrated Shares and Size of the Company. Measurement of sustainability report disclosure rates using Global Reporting Initiative (GRI). There are 91 items to detect the level of sustainability report disclosure. The population of this study is all financial data of companies listed on the BEI period 2011-2016. Sampling method used in this research is purposive sampling method. The samples used in this study are all companies that publish annual and financial reports during the period of observation. The total sample used in this study are 16 companies. The data used is secondary data from IDX. The analysis technique used is multiple linear regression analysis. The results of this study indicate that commissionaries independent, concentration institutional ownership and firm size have an effect on sustainability report disclosure, while board commisioner’s size, audit committee size and institutional capital ownership have no effect on sustainability report disclosure

ANALISIS PENGARUH PENGUMUMAN LAPORAN KEUANGAN TERHADAP RETURN SAHAM Linda Cahyani; Aaron M. A. Simanjuntak; Linda Hutadjulu
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 11 No 1 (2016)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

This study purpose are to prove a December 31 financial statements have information content inÂ the presence of abnormal stock returns are significant and fundamental variables to test the effectÂ of abnormal stock returns. The data used in this research is secondary data obtained from theÂ Indonesia Stock Exchange. The research sample as many as 114 companies go public on the StockÂ Exchange, where the method used is purposive sampling is a sampling method by setting criteriafor certain criteria. With this method of pooling of data (2012-2013) the number of samples (n) =Â 228. The data were analyzed using the t test and the F test in hypothesis testing. The first hypothesisÂ testing results showed that there was no difference in abnormal stock returns before and after theÂ announcement of the financial statements. While the test results influence fundamental variablesÂ partially (t test) between the variable accounts receivable, inventory, gross profit, earnings pershare (EPS), operating cash flow (OCF), return on assets (ROA) and one control variable sizedÂ companies against abnormal return shares are all variables did not affect the abnormal stockÂ return. This is supported by test results determination coefficient is 0.036, which means 3.6% valueÂ of cumulative abnormal return (CAR) which can be explained by the independent variable and theÂ remaining 96.4% is explained by other variables outside the model.

PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP INTELLECTUAL CAPITAL DISCLOSURE SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) Riyani Morin; Linda Y. Hutadjulu; Aaron M. A Simanjuntak
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to analyze the influence of firm characteristics and corporate governance on intellectual capital disclosure and its impact on firm value. This research was conducted again to review the inconsistency of the diversity of the results of previous studies. Firm characteristics are proxied with corporate governance as an independent variable in this study, intellectual capital disclosure is an intervening variable, and firm value as the dependent variable. The results of this study show that firm size has influence on the intellectual capital disclosure. Leverage, profitability, board independence, audit committee, board size do not have influence on intellectual capital disclosure. Intellectual capital disclosure does not have influence on firm value.

Co-Authors Alam Ashari Kurniawan Ardinsyah, Dedy Cornelia Desiana Matani Cornelia Desiana Matani Deisyi, Yulita Falah, Syaikul Febigrace Rangan Hastutie Noor Andriati Helda F. Bawekes Irma Yanti Linda Cahyani Linda Hutadjulu Linda Yuliani Hutadjulu Margaretha Barung Marice Waroi Meinarni Asnawi, Meinarni Nur Azija Fajriah Tulhijrah Kelilauw Orlando Marani Otniel Safkaur Pangayow, Bill J.C Pascalina V. S Sesa Purbananda, Bonang Pamungkas Ramadhan S.S Manafe Riyani Morin Shartika A. Kencana Siburian, Martupa J. S Siti Rofingatun Sylvia Christina Daat Tania Ivanna A. Tanto Wilberth Aiwoy Wonar, Klara Yohanes Cores Seralurin

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