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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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Analisis Implementasi Kebijakan E-Retribusi Pasar Dalam Meningkatkan Pendapatan Asli Daerah Kabupaten Karanganyar Ambarwati, Dian; Ningsih, Suhesti; Kusuma, Indra Lila
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 aims to determine and analyze the implementation of payment procedures, deposits and places of payment of retribution manually & electronically and obstacles encountered when implementing e-retribution. This research is descriptive research with a qualitative approach. The types of data used in this research are primary data and secondary data. The data collection techniques used were obtained by means of field research and library research. Data analysis was carried out using qualitative analysis and using purposive sampling techniques to determine sources. The research results show that the implementation of the electronic levy collection policy at the Department of Trade, Industry and Manpower has not been implemented optimally. In terms of implementation techniques, there are problems with machine damage, network errors, and cards that are not stored properly so they cannot be swiped on the machine. There is a shortage of resources to manage levy receipts electronically. Apart from that, there is a lack of awareness among traders regarding electronic payments. E-retribution has not been implemented completely because electronic collection is still not efficient because there are still obstacles encountered.
Analisis Kenaikan Tarif PPN dan Cukai Terhadap Penerapan Pajak Pertambahan Nilai (PPN) pada PT.Panen Boyolali Hidayani, Lia Nur; Kristiyanti, LMS; Pardanawati, Sri Laksmi
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 aims to find out how to analyze the application of Value Added Tax at PT. Panen Boyolali and how to analyze the impact of increasing VAT and Excise rates on the implementation of Value Added Tax at PT. Panen Boyolali. This research uses descriptive research with a quantitative approach. The results of this research indicate that PT. Panen Boyolali in calculating, depositing and reporting Value Added Tax is in accordance with applicable laws. Then the results of the analysis of the impact of increasing VAT and Excise rates on the application of Value Added Tax at PT. Panen Boyolali has an impact on the Company's sales.
PENGARUH TANGIBILITY, GROWTH OPPORTUNITY, DAN UMUR PERUSAHAAN TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Barang dan Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Febriani, Nur Leni Budi; Suprihati, Suprihati; Rukmini, Rukmini
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 aims to analyze the influence of tangibility, growth opportunity, and company age on company performance in sub-goods and consumer manufacturing companies listed on the Indonesia Stock Exchange 2018-2022. The sampling technique in this research used the purposive sampling method. The research method used is quantitative research with a sample size of 14 consumer goods and consumption companies listed on the Indonesia Stock Exchange. The analysis used is path analysis using SPSS version 23. The research results show that growth opportunity and company age influence company performance. Meanwhile, tangibility has no effect on company performance.
The Influence of Liquidity, Profitability, Leverage, and Economic Value Added on Stock Returns (Empirical Study on Basic and Chemical Industry Sector Manufacturing Companies Listed on the IDX in 2020-2022) Pribadi, Ilham Maulana; Nursiam, Nursiam
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 aims to investigate how liquidity, profitability, leverage, and economic value added influence stock returns in manufacturing firms in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX). This research employs a quantitative methodology, concentrating on manufacturing firms within the basic industry and chemical sectors that are listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The study utilizes purposive sampling, a technique for selecting samples based on specific predetermined criteria, yielding 85 samples. The gathered data were evaluated utilizing SPSS software through descriptive statistics and multiple regression analysis. This study found that overall, all independent variables (liquidity, profitability, leverage, and economic value added) impact stock returns. However, partial analysis shows that liquidity and economic value added do not influence stock returns. Conversely, profitability and leverage are proven to affect stock returns.
KINERJA KEUANGAN BERPENGARUH TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI Rundulemo, Putri; muslichah, Muslichah
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 objective of this study is to explore the effect of financial performance on firm value, with corporate social responsibility (CSR) as a moderating variable. The study focused on transportation companies listed in Indonesia Stock Exchange, with a sample size of 30 companies. The results indicate that financial performance has a positive effect on firm value. Furthermore, this research also found that CSR strengthens the influence of financial performance on company value. The findings suggest that transportation companies can enhance their firm value by improving their financial performance. Additionally, by actively engaging in Corporate Social Responsibility (CSR) activities, these companies can further amplify the positive impact of their financial success on their overall value. This implies that transportation companies should not only focus on financial metrics but also invest in CSR initiatives
Penentuan Tarif Kamar pada Hotel Y Surabaya dengan Metode Activity Based Costing Sukamto, Yunike Helena; Febriyanti, Galuh Artika
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

Activity Based Costing System is an accounting method that can be used to find the total cost of activities needed to make a product. The cctivity based costing method assigns costs to each activity that goes into production, such as workers testing a product. Activity Based Costing System aims to identify activities that generate cost currency. The primary focus is on the activities performed on a particular product during its production. Thus, activity is the focal point in costing. In an activity based costing method, overhead costs are assigned to cost centers or units based on the number of activities performed in production. This tudy aims to analyze the determination of hotel room rates using the activity based costing method at Y hotel Surabaya. This type of research is qualitative research to obtain descriptive data. The result obtained are the hotel room rates carried out by Y hotel Surabaya have a greater value compared to hotel room rates using the activity based costing method.
PENGARUH PENGETAHUAN AKUNTANSI, MANAJEMEN SUMBER DAYA MANUSIA DAN KEPRIBADIAN WIRAUSAHA TERHADAP KINERJA USAHA DI USAHA MIKRO KECIL DAN MENENGAH (UMKM) ROTAN DI DESA TRANGSAN SUKOHARJO Ramadhani, Lisa Ayu; Rukmini, Rukmini; Samanto, Hadi
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 aim of this research is to determine the significant influence of Accounting Knowledge, Human Resource Management, Entrepreneurial Personality on the Performance of rattan MSME Businesses in Trangsan Village. The type of data used is primary data using the Slovin formula obtained from 58 sample respondents. The data collection techniques used are, Observation, Interview, Questionnaire. The data analysis methods used are descriptive analysis tests, validity tests and reliability tests. The classical assumption tests used are the normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing uses the t test using SPSS 23. The results of the study show that accounting knowledge, human resource management, entrepreneurial personality have a significant effect on business performance in the rattan UMKM of Trangsan Village
Kinerja Keuangan dan Tata Kelola yang Baik: Pilar Pengungkapan Laporan Keberlanjutan Dewi, Indah Permata; Aji, Nur Prasetyo; Ariani, Kurnia Rina
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 examine the effect of financial performance and corporate governance on sustainability report disclosure. Sustainability reports reflect a company's commitment to sustainable business practices in the environmental, social and economic fields. Financial performance is measured based on the company's ability to plan and implement profitable business strategies, while corporate governance involves processes, rules and policies that affect business entities. The object of this research is manufacturing companies that publish sustainability reports and annual reports on the Indonesia Stock Exchange (IDX) and the company's official website for the period 2020-2023. The data collection technique used purposive sampling method. The research results show that a high level of profitability encourages companies to report financial performance transparently. Higher leverage encourages increased disclosure of sustainability reports to maintain a positive image in the eyes of stakeholders. The independent board of commissioners plays an important role in ensuring the protection of majority and minority interests through social responsibility reporting. Low managerial ownership inhibits managers from maximizing company value through disclosing sustainability reports. The number of audit committees that are too large and frequent audit committee meetings can reduce the effectiveness of disclosure of sustainability reports.
DETEKSI KECURANGAN LAPORAN KEUANGAN MODEL FRAUD HEXAGON (STUDI KASUS PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI PERIODE 2020-2022) Ramadhan, Lanang Surya; Ariani, Kurnia Rina
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 reports are a benchmark for the financial condition of a company. So, even a small amount of fraud in financial reports has quite a big impact on the reliability of the financial reports. Fraud problems occur due to opportunities, gaps, and weak supervision in a company. Fraud in financial reports by examining it in more depth. of the factors that influence fraud, Vausinas calls his model the Hexagon Fraud or abbreviated as SCCORE (Stimulus, Collusion, Competency, Opportunity, Rationalization, and Ego). Fraud hexagon theory is a development of the previous fraud theory introduced in Vousinas (2019) by adding a new component, namely collusion. This research uses 10 variables. The dependent variable in this research is financial statement fraud, while the independent variables are external pressure, financial stability, financial targets, nature of the industry, monitoring ineffectiveness, change of auditor, change of directors, number of CEO photos, and cooperation with the government. This research was conducted using secondary data obtained from the financial reports of basic industrial and chemical companies listed on the Indonesia Stock Exchange from 2020 to 2022. This data was obtained by accessing the official website of the Indonesian Stock Exchange (BEI), namely www.idx.co.id and the official website of each company. The test results show that external pressure, financial stability and the nature of the industry are accepted. Meanwhile, other variables are rejected
PENGARUH KINERJA KEUANGAN, STRUKTUR MODAL DAN PERGANTIAN CHIEF EXECUTIVE OFFICER (CEO) TERHADAP RETURN SAHAM Huwaida, Sevilla Elfa; Ilmiani, Amalia
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

Stock return is the percentage of profits obtained from investments that have been made, which is often an attractive factor for investors to invest their capital in the stock market. This is a basic framework that writers can use to illustrate the concept. shares are the rate of return on the investment that has been made. Stock returns can attract investors to invest their funds in the capital market. This research aims to determine the effect of financial performance as proxied by liquidity and profitability, capital structure and CEO turnover on stock returns in energy sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample for this research was 84 data with a sampling method, namely purposive sampling. The analysis technique used is PLS-SEM using WarpPLS 7.0 software. The results of this research show that (1) Liquidity (CR) has no effect on stock returns, (2) Profitability (ROE) has a significant positive effect on stock returns, (3) Capital structure (WCTO) has a significant negative effect on stock returns, (4) CEO change has no effect on stock returns.

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