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All Journal Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Irwan Irwan
Politeknik Negeri Kupang
Economics, Econometrics & Finance

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LABA AKUNTANSI DAN NET PROFIT MARGIN TERHADAP RETURN SAHAM PERUSAHAAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA Ivana Brilliani Subagio; Irwan Irwan; Thobias E.D. Tomasowa
JAKA - Jurnal Jurusan Akuntasi Vol 6 No 1 (2021): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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The capital market is a means of funding for companies and other institutions (eg the government), and for investing activities. Thus, the capital market various facilities and infrastructure for buying and selling activities and other related activities. Where there is a sale and purchase of securities by investors against issuers. In selecting a company to be invested in by investors, several things such as stock returns and accounting profits are one of the triggers for investors to invest. Therefore, the authors are interested in raising this topic into a study with the following objectives; To find out the effect of Accounting Profit, Net Profit Margin on the Stock Returns of companies on the IDX. To determine the simultaneous effect of Accounting Profit and Net Profit Margin on the Stock Return of companies listed on the IDX. This study uses empirical research methods. The type of data source used is the financial statements of companies listed on the IDX. The research was conducted using 46 property and real estate companies listed in Indonesia Stock Exchange by selecting sample taken (purposive sampling) because there are certain consideration over a periode of 4 year (2018-2021). This research uses multiple regretion with SPSS. These result indicate that there is simultaneous and partially significant effect among Accounting Income and Net Profit Margin to Stock Return
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMENUHI KEWAJIBAN MEMBAYAR PAJAK Vivin S. Manafe; Nonce F. Tuati; Irwan Irwan
JAKA - Jurnal Jurusan Akuntasi Vol 5 No 1 (2020): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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This research aims to find out the factors that influence the level of compliance of individual taxpayers in fulfilling their tax obligations at KPP Pratama Kupang. The population in this study amounted to 134.047 who were registered individual taxpayers at KPP Pratama Kupang. The sampling technique is Accidental Sampling with a sample of 100 respondent individual taxpayers. The method used to collect data is the questionnaire method. Data analysis method used is descriptive analysis, classic assumption tests and multiple linear regression with the help of SPSS 21 program for windows.The results of research partially variable quality of taxation services have a positive and significant effect on compliance of individual taxpayers at KPP Pratama Kupang, it is proven by value tamount > ttable (2,190 > 1,98498) significance level of 0,031<0,05 and regression coefficient value of 0,185. Tax knowledge has a positive effect and significant effect on compliance of individual taxpayers at KPP Pratama Kupang, it is proven by value tamount > ttable (2,267 > 1,98498) significance level of 0,026<0,05 and regression coefficient value of 0,281. And Tax awareness has a positive effect and significant effect on compliance of individual taxpayers at KPP Pratama Kupang, it is proven by value tamount > ttable (3,781 > 1,98498) significance level of 0,000<0,05 and regression coefficient value of 0,416. Based on simultaneous tests of three independent variables that have a positive and significant effect on individual taxpayer compliance, this is evidenced by the value Famount > Ftable (19,213 > 2,70) at the level of significance of 0,000<0,05.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA DINAS PARIWISATA DAN EKONOMI KREATIF PROVINSI NTT Resvina Situmorang; Agustinus Beda Kewela; Irwan Irwan; Yunelci M. Seliamang
JAKA - Jurnal Jurusan Akuntasi Vol 7 No 2 (2022): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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This study aims to examine the extent of the influence of regulatory development on the application of accrual-based government accounting standards; the effect of information systems on the application of accrual-based government accounting standards; and the influence of the quality of human resources on the application of accrual-based government accounting standards. Especially at the works units and examine the various factors that exist at the tourism and creative economics department of east Nusa Tenggara province from human factors thought to have an influence on the level implementation of accrual accounting. The human factors include level of education employees, employees training and the quality of information technology. The data collected were processed using questionnaires and purposive sampling technique with the criteria of bachelor degree or associate degree, working above four years and permanent employees. A total of 67 samples using tolerance error 10 percent became 40 samples. The multiple data analysis technique using statistic application SPSS 25.0. The result of this study indicate that the implementation of accrual accounting at the tourism and creative economics department of east Nusa Tenggara province is still low. In Particular the implementation of accrual accounting is significantly affected by level of education employee, employees training and the quality of information technology
Co-Authors Agustinus Beda Kewela Ivana Brilliani Subagio Nonce F. Tuati Resvina Situmorang Thobias E.D. Tomasowa Vivin S. Manafe Yunelci M. Seliamang