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INDONESIA
Jurnal Akuntansi dan Pajak
Published by STIE AAS Surakarta
ISSN : 1412629X     EISSN : 25793055     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS Surakarta.
Arjuna Subject : -
Articles 1,067 Documents
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Pengaruh Customer Experience dan Service Quality Terhadap Word of Mouth pada Hotel Bobobox dengan Customer Satisfaction sebagai Variabel Intervening Syahputra, Firnanda Dwi; Kussudyarsana, Kussudyarsana
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

The purpose of this research is to determine whether customer experience and service quality can affect word of mouth mediated by customer satisfaction at Bobobox hotel. The method used in this research is quantitative research with the sampling technique used, namely non probability sampling, with purposive sampling method. The results in this research indicate that customer experience has no effect on word of mouth, but service quality affects word of mouth, customer experience affects customer satisfaction, service quality affects customer satisfaction, customer satisfaction affects word of mouth, customer satisfaction can mediate the relationship between customer experience and word of mouth, customer satisfaction can mediate the relationship between service quality and word of mouth. Keywords: Customer Experience, Service Quality, Word of Mouth, Customer Satisfaction
ANALISIS EFEKTIVITAS KAMPANYE PEMASARAN STORYTELLING PADA PLATFORM AZARINE COSMETIC UNTUK MENINGKATKAN BRAND IMAGE DAN BRAND TRUST SEBAGAI MEDIASI TERHADAP NIAT PEMBELIAN KONSUMEN Utami, Ruruh Ayu; Kussudyarsana, Kussudyarsana
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

This research combines concepts related to marketing, communication, and consumer psychology to test hypotheses about the effectiveness of storytelling marketing campaigns on social media platforms focused on the Azarine brand, which is a local brand in Indonesia with a variety of products that have been recognized by the public. The research design used in this study is included in the type of quantitative research. This research uses the Partial Least Square (PLS) method. The results of the effectiveness of the storytelling marketing campaign on the Azarine cosmetics platform to improve brand image and brand trust as mediation on consumer purchase intentions, it is found the storytelling marketing campaign has a positive and significant effect on consumer purchase intentions, the first hypothesis is supported, the storytelling marketing campaign has a positive and significant effect on brand image, so the second hypothesis is supported, the storytelling marketing campaign has a positive and significant effect on brand trust, so the third hypothesis is supported, Brand trust has no positive and significant effect on consumer purchase intentions, so the fourth hypothesis is rejected and the last brand image has a positive and significant effect on consumer purchase intentions, so the fifth hypothesis is supported. Keywords : Marketing, Storytelling, Brand Image, Brand Image, Consumer
MODEL ALTMAN (Z-SCORE) UNTUK MEMPREDIKSI FINANCIAL DISTRESS: PENERAPAN GOOD CORPORATE GOVERNANCE DI INDONESIA Setiawan, Salsabil Faddhila Putri; Sari, Shinta Permata
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

The Indonesia Stock Exchange (IDX) recorded that the primary consumer goods sector weakened by 7.43% until August 2021 compared to the consumer and non-primary raw goods sectors. The use of good corporate governance principles can improve company performance both in normal and post-crisis conditions. This study aims to determine the effect of board size, board independence, board of directors, and audit committee on financial distress in consumer non-cyclicals sector companies for the 2020-2022 period. This research is a type of quantitative research using secondary data, namely annual reports and audited financial statements. The sampling technique used is a purposive sampling technique with a total sample of 107 data during the 2020-2022 period. The data analysis used in this research is multiple linear regression analysis. The results showed that board size and board of directors affect financial stress. Meanwhile, the independence board and audit committee do not affect financial distress.
PREDIKSI KEPUTUSAN INVESTASI DARI GRAFIK CANDLESTICK DENGAN MENGGUNAKAN INDIKATOR TEKNIKAL (Studi Pada Indeks Kompas100 Periode 2020-2022) Puspitasari, Ariska Widya; Sari, Shinta Permata
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

Share prices will continue to experience up and down movements according to supply and demand. Therefore, investors need to carry out analysis before making investment decisions. This research aims to determine the effect of technical analysis on investment decisions. This research is quantitative research using secondary data obtained from candlestick charts on the tradingview website. The population in the research are companies whose shares are listed on the Kompas100 index for the 2020-2022 period. The sampling technique used is purposive sampling with a total sample of 142 companies. The analysis method in this research is multinomial logistic regression using SPSS version 25 application program. The research results show that Moving Average Convergence Divergence (MACD), Relative Strength Index (RSI), Bollinger Band (BB), and Parabolic SAR (PSAR) have an effect on investment decisions.
Pengaruh Corporate Governance Dalam Hubungan Firm Size Dan Leverage Terhadap Earnings Management Maulida, Farah Dzakiyyah; Setiawati, Erma
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

Earnings management is a method used by management in managing the company's financial reports through selecting accounting policies with the aim of increasing net profit and the expected company value. This research aims to analyze the influence of corporate governance in the relationship between firm size and leverage on earnings management in food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique in this research used purposive sampling. The analytical method in this research uses multiple linear regression analysis and the number of companies that meet the criteria is 130 companies. The results of this research prove that the audit committee effects on the relationship between leverage and earnings management. Meanwhile, firm size and leverage do not effect on earnings management, and the audit committee do not effect on the relationship between firm size and earnings management.
KESIAPAN IBU KOTA NUSANTARA (IKN): TINJAUAN PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL PADA PEMERINTAH PROVINSI KALIMANTAN TIMUR Rahmalia, Nafisah Zulaikha; Sari, Shinta Permata; Ningsih, Suhesti
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

This study aims to determine the effect of original income regions, general allocation funds, special allocation funds and profit sharing funds on capital expenditure of the East Kalimantan Provincial Government in 2018-2022. The method used in this study is quantitative method. The sample in this study consisted of 10 regencies/cities of East Kalimantan province. The data used is secondary data taken from the Budget Realization Report in 2018-2022 through the DJP website of the Indonesia Ministry of Finance. The results show that: (1) Local original income has effect on capital expenditure, (2) general allocation fund has effect on capital expenditure, (3) special allocation fund has no effect on expenditure capital, and (4) the profit sharing fund has effect on capital expenditure. It can be interpreted that local governments are getting better at managing its regional finances in preparing to become the capital of the archipelago.
MEMPERSIAPKAN RISIKO JANGKA PENDEK PERUSAHAAN PROPERTI DAN REAL ESTAT UNTUK MENINGKATKAN KUALITAS KINERJA KEUANGAN BERKELANJUTAN Kharisma, Tharisya Putri; Sari, Shinta Permata; Kristiyanti, LMS.
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

Financial performance is an analysis used to determine the success of a company from various activities. Every economic activity will be inseparable from risk. This study examines the effect of short-term corporate risk on financial performance. The population in this study are companies listed on the Indonesia Stock Exchange in 2019-2022. The samples used in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2019-2022. Based on the purposive sampling method, 83 samples are obtained that met the predetermined criteria. The type of data used is secondary data. The hypothesis in this study is tested using multiple regression analysis. Based on the results of multiple linear regression analysis, this study concludes that leverage risk, liquidity risk, and credit risk have effect on financial performance.
Pengaruh Profitabilitas dan Pertumbuhan Penjualan terhadap Struktur Modal pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Yanti, Siti Hajar; Nurfadillah, Mursidah; Fauziah, Fenty
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

This research was conducted with the aim of determining the effect of Profitability and Sales Growth on Capital Structure in Mining Companies listed on the Indonesia Stock Exchange. This research covers 41 mining companies listed on the Indonesian stock exchange and which have published consecutive annual financial reports from 2020 to 2022. This research uses non-probability sampling techniques. This research uses quantitative methods and research data is analyses using hypothetical statistical techniques with the help of the SPSS 27 for Windows program. The F test results show that profitability and sales growth simultaneously influence capital structure with an R2 value of 26%. The t test results show that the profitability variable affects capital structure, while the sales growth variable does not have a partially significant effect on capital structure.
ANALISIS EFEKTIVITAS PELAKSANAAN BANTUAN TUNAI LANGSUNG (BLT) Dewi, Maya Widyana; Rahayu, Retno Puji; Melathi, Harum; Kristiyanti, LMS
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

The implementation of development programs is directed at improving the social welfare of the community so that they can live properly and be able to develop themselves, so that they can carry out their social functions. Poverty is one of the social inequalities that must be overcome when development is carried out. The Direct Cash Transfer (BLT) program is one of the government initiatives aimed at improving people's welfare. The objective to be achieved in this research is to determine the effectiveness of the implementation of the Direct Cash Transfer (BLT). In this study, researchers used descriptive data analysis techniques by collecting data by conducting interviews, observation, documentation and literature. The implementation of BLT distribution in Lumbungkerep village showed less than optimal results, namely in the indicators of targeting accuracy and benefit accuracy. The cause of the lack of targeting accuracy was poor coordination between levels of government regarding BLT recipient data. There were also allegations of nepotism that occurred in the selection process of BLT recipient candidates. Meanwhile, the cause of the non-optimized accuracy of benefits was that the BLT funds were not used in accordance with the purpose of the BLT funds themselves, but to cover other needs besides primary needs.
ANALISIS SENGKETA TRANSFER PRICING ATAS PEMBAYARAN ROYALTI KEPADA PIHAK AFILIASI TERKAIT PEMANFAATAN KNOW HOW Khasanah, Ainun Uswatul; Jasman, Jasman
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

This research discusses transfer pricing policies regarding differences in views between Tax Authorities and Taxpayers on royalty payments made to affiliates in connection with the utilization of Intangible Property in the production process at manufacturing companies through a case study of Decision Number PUT-010351.15/2018/PP/M.XIIB Year 2020. This study uses a qualitative approach with a descriptive design. The results of this research indicate that affiliate transactions in the form of royalty payments cannot be automatically considered as part of transfer pricing practices (profit shifting). Royalty payments to affiliates are considered reasonable or permissible if they have met the arm’s lenght principles. However, if the royalty payment transactions do not reflect the arm’s lenght principles and the utilization of intangible property cannot be proven, then payments to affiliates may be considered as tax avoidance practices. The key point in assessing whether there is tax avoidance practice is the need for preliminary testing and transfer pricing examination analysis regarding the utilization of intangible property in accordance with the prevailing tax regulations in Indonesia.

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