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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 PENGUKURAN BALANCE SCORECARD TERHADAP KINERJA PERUSAHAAN (STUDI KASUS PT. INDO VENEER UTAMA) Ema Mustika Saputri; Indra Lila Kusuma; Iin Emy Prastiwi
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2722

Abstract

This research was aimed to influence of financial perspectives, customer perspectives, internal business perspectives, growth and learning perspectives on company performance. PT. Indo Veneer Utama. The analysis used an independent variable of ompany performance and the independent perspectives of finance, customers, internal business, and growth and learning. The sample of this reseach are work es on PT. Indo Veneer Utama.The sample was canducted by random sampling method. Callecting data was to 82 questionnaires. The results of this study indicate that financial perspectives, customer perspectives, internal business perspectives have a significant effect, while growth and learning perspectives have a significant effect on company performance. Keywords : Financial Perspective, Customer Perspective, Internal Business Perspective, Learning and Growth Perspective, Company Performance.
PENGARUH KOMPENSASI DAN KARAKTERISTIK PEKERJAAN TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. SELULER MEDIA INFOTAMA BANDA ACEH Vilzati Juned; Rolly Oka Putra; Samsul Ikhbar
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3321

Abstract

The purpose of this study was to determine the simultaneous effect of compensation and job characteristics on employee job satisfaction at PT. Cellular Media Infotama Banda Aceh, and to determine the effect of compensation on employee job satisfaction at PT. Cellular Media Infotama Banda Aceh, and to determine the effect of job characteristics on employee job satisfaction at PT. Mobile Media Infotama Banda Aceh. This research was conducted at PT. Cellular Media Infotama on Jalan T. Nyak Arief No. 45, Jeulingke Banda Aceh. Data collection techniques through the distribution of questionnaires. The population in this study are employees of PT. Cellular Media Infotama Banda Aceh totaling 90 people and sampling was carried out by census so that the final sample was 90 people or included the entire population in the study as research samples. Data analysis used qualitative and quantitative methods. To find out how big the relationship between compensation and job characteristics with employee job satisfaction, the Multiple Linear Regression tool is used. The results of the study based on the results of the F-test (simultaneous) showed that the variables of compensation and job characteristics had a significant effect on increasing employee job satisfaction at PT. Cellular Media Infotama with a value of Fcount > Ftable, at a significance level of = 5%. The results of the partial study of compensation have an effect on increasing employee job satisfaction at PT. Mobile Media Infotama. While the results of research partially on the variable job characteristics affect the increase in job satisfaction of employees at PT. Mobile Media Infotama. The results of the study also prove that the greater the compensation given to employees, the more job satisfaction of employees at PT. Mobile Media Infotama.
Pengaruh Minat Masyarakat Terhadap Produk British Propolis Sri Laksmi Pardanawati; Fandy Tri Apriyono
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1673

Abstract

This study aims to determine what factors influence consumer purchase interest in British propolis products among students and lecturers of ITB AAS Surakarta. The variable consists of 4 independent variables (independent), namely product information, prices, promotions and business opportunities. This study uses a quantitative approach with data collection methods carried out through instruments or questionnaires distributed online to students and lecturers of ITB AAS Surakarta. The samples taken were as many as 92 respondents with the system. The data obtained were then processed using the SPSS version 23 application. This analysis used the validity test, reliability test, multiple linear regression test, statistical test through the T test, F count and the coefficient of determination (R2). The results of the t test show that product information has a significant effect on purchase intention, while price, promotion and business opportunities partially do not have a significant effect on consumer buying interest. The results of the F-test show that product information, prices, promotions and business opportunities simultaneously have a significant effect on consumer buying interest. While the R2 test results show that product information, prices, promotions and business opportunities significantly influence consumer buying interest with an effect of 39.8%. While the remaining 60.2% is influenced by other variables outside this model. Keywords: Product, Price, Promotion, Business Opportunities, Consumer Purchase Interest
Pandemi Covid-19: Pengaruh Perilaku Konsumtif dan Mental Accounting Terhadap Pengelolaan Keuangan Mahasiswa FKIP UKSW Indah Lely Cristanti; Dwi Iga Luhsasi; Destri Sambara Sitorus
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2690

Abstract

This study aims to have a direct impact on consumer behavior and mental accounting on financial management either partial or simultaneously. The population recruited in this study were SWCU FKIP students adding 1.291 from various study programs. The sampling technique used was cluster sampling where the data source was too broad and the sampling was based on the population area, the sample used 298 SWCU FKIP students used the Isaac and Michael's formula. Collecting data through distributing questionnaires online with a Likert Scale. The questionnaire test used test in the form of normality test, multicollinearity test, heteroscedasticity test and linearity test as well as additional validity and reliability tests. The classical assumption test that is carried out does not occur problems and can be proposed. The statistical methods used is multiple linear regression with a significant level of 5%. The redults of this study indicate that there is no significant influence between consumptive behavior and financial management 0.112 > 0.05, and there is a significant influence between mental accounting on financial management of 0.000 < 0.05. simultaneously, there is a significant influence between consumptive behavior and mental accounting on financial management of 0,000 < 0.05 has a significant impact. Keywords: Consumptive Behavior, Mental Accounting, Financial Management
Model Pengendalian Internal Pesantren Abd. Mujib; Siti Maria Wardayati; Muhammad Miqdad
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1319

Abstract

This research aims to produce a model of internal control at Pesantren as an educational institution that upholds the values of Islamic culture and traditions. In managing its organization, each entity has the same potential to correct fraud. One of supports expected to be able to prevent fraud and become an effective means to achieve goals is the internal control. The qualitative researchis conducted with a strategy grounded theory at Pondok Pesantren Salafiyah Syafi’iyah Sukorejo. The results of this study found that the unique element of Pesantren is the value of spirituality that underlies all activities. These elements of spirituality are categorized as the following, namely 1) the categories of beliefs and attitudes consisting of iman, akhlak, amanah, spiritual connection and barokah, 2) practice consisting of niat, khidmah, musyawarah and istikharah, 3) management consisting of Pengasuh Pesantren, centralization and salaf-khalaf, and 4) pesantren heritage consisting of ibadah, wirid, hizib and istiqamah. These spiritual elements become effective fortress for pesantren in carrying out all its activities, and are named Spiritual-based Internal Control
Tax Aggressiveness in Manufacturing Companies in Indonesia Fuad Hasyim; Adhi Kresna Jiwayana
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.1102

Abstract

This study aims to analyze the factors that influence tax aggressiveness in manufacturing companies in Indonesia. This study uses a multiple linear regression approach using panel data. Data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange during 2015-2018 period. Sampling in this study was conducted by purposive sampling. The results of the study with the fixed effect approach show that the profitability variable has a significant effect on tax aggressiveness, while earnings management, leverage, and cash before the tax ratio have no effect.
Analisis Retribusi dan Pengaruhnya Terhadap Kemandirian Pembangunan Daerah Dadang Sudirno; Hani Sri Mulyani2
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1511

Abstract

Independence of Regional Development in regional autonomy is the ability of local governments to self-finance government activities, development, services to the community and manage regional finances, especially Regional Original Income (PAD) and Economic Growth Levels without relying mostly on assistance from the central government. This study aims to determine the effect of local taxes, levies and the level of economic growth on the independence of regional development in CIAYUMAJAKUNING regencies / cities for the 2011-2018 period, either partially or simultaneously. The variables used in this study are Local Taxes, Retribution, Economic Growth Rate and Regional Development Independent Ratio obtained from the website of the Directorate General of Financial Balance (DJPK) and the website of the Regency / City Central Statistics Agency (BPS) in West Java. The analytical method used is descriptive analysis method and verification. The sample selection in this study used the saturated sample method, and the samples from this study were 5 districts / cities, namely Cirebon City, Cirebon Regency, Majalengka Regency, Indramayu Regency and Kuningan Regency in the 2011-2018 period so that 40 sample data were obtained. The analytical tool used in this research is simple linear regression analysis. The results of this study indicate that Retribution has a significant effect on the Independence of Regional Development.
Pengaruh Kecanggihan Teknologi Informasi, Partisipasi Manajemen, dan Pengetahuan Manajer Akuntansi Terhadap Efektivitas Sistem Informasi Akuntansi pada PT Indah Yatama Air Cargo di Surakarta dan Semarang Siti Mutmainah; Suprihati Suprihati; LMS Kristiyanti
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2797

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kecanggihan teknologi informasi, partisipasi manajemen, dan pengetahuan manajer akuntansi terhadap efektivitas sistem informasi akuntansi pada PT Indah Yatama Air Cargo di Surakarta dan Semarang. Jenis penelitian yang digunakan dalam penelitian ini yaitu metode kuantitatif. Penelitian ini menggunakan data primer yang diperoleh melaui kuisioner. Responden dalam penelitian ini adalah pengguna sistem informasi akuntansi pada PT Indah Yatama Air Cargo di Surakarta dan Semarang yaitu sebanyak 36 responden. Adapun teknik pengambilan sampling yang digunakan adalah sampling jenuh atau sensus. Metode analisis data dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel kecanggihan teknologi informasi terdapat pengaruh positif dan signifikan terhadap efektivitas sistem informasi akuntansi, sedangkan untuk variabel partisipasi manajemen dan pengetahuan manajer akuntansi tidak berpengaruh signifikan terhadap efektifitaf sistem informasi akuntansi. Sementara itu secara simultan hasil penelitian ini menunjukkan bahwa variabel kecanggihan teknologi, partisipasi manajemen, dan pengetahuan manajer akuntansi berpengaruh signifikan terhadap efektivitas sistem informasi akuntansi. Hasil koefisien determinasi menunjukkan nilai sebesar 54,0% sisanya 46,0% dijelaskan oleh variabel lain diluar penelitian ini. Kata kunci: kecanggihan teknologi informasi, partisipasi manajemen, pengetahuan manajer akuntansi, efektivitas sistem innformsi akuntansi.
PENGARUH PENURUNAN TARIF PAJAK PENGHASILAN UMKM TERHADAP KEPATUHAN WAJIB PAJAK UMKM DITINJAU DALAM PERSPEKTIF ISLAM Ahmad Isnaeni; Liya Ermawati; Ainul Fitri
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3696

Abstract

Indonesia saat ini masuk dalam kategori negara berkembang dikarenakan masih memiliki tingkat pendapatan yang rendah, kesempatan kerja yang minimal, dan tingkat pertumbuhan penduduk yang tinggi, sehingga dibutuhkan usaha mikro, kecil, dan menengah (UMKM) untuk meningkatkan perekonomian. Adanya UMKM mampu mengurangi jumlah pengangguran di suatu negara karena dianggap mampu membantu pemerintah terkait mengurangi angka kemiskinan dan menstabilkan perekonomian Indonesia. Permasalahan yang selama ini terjadi yakni pebisnis masih tidak mematuhi kewajiban pajak, hal ini disebabkan oleh tarif pajak yang tinggi. Menyikapi ini, pemerintah mengeluarkan peraturan baru yaitu PP Nomor 23 Tahun 2018 dengan tujuan meringankan beban pajak untuk para pelaku UMKM. Sementara itu dalam persepektif Islam, kepatuhan membayar pajak merupakan kewajiban dari setiap wajib pajak. Penelitian ini bertujuan untuk mengetahui pengaruh penurunan tarif pajak penghasilan UMKM terhadap kepatuhan wajib pajak UMKM sebelum dan sesudah penerapan penurunan tarif pajak; serta mengkaji pandangan perspektif Islam terhadap kepatuhan wajib pajak. Metode penelitian yang digunakan yaitu metode kuantitatif kausal karena penelitian ini bertujuan untuk menguji hipotesis terkait pengaruh. Hasil penelitian menunjukkan bahwa penurunan tarif pajak UMKM bepengaruh terhadap kepatuhan wajib pajak UMKM. Pandangan Islam terkait kepatuhan wajib pajak yaitu pemerintah diperbolehkan dalam hal penarikan sebagian harta yang dimiliki oleh penduduknya dalam hal ini berupa pajak. Hal ini terdapat pada Al-Quran surah At-Taubah ayat 29 dan Hadist yang diriwayatkan oleh Fatimah binti Qais yang mendengar Rasullah SAW bersabda. Indonesia is currently included in the category of a developing country because it still has a low income level, minimal job opportunities, and a high population growth rate, so that micro, small and medium enterprises (MSMEs) are needed to improve the economy. The existence of MSMEs is able to reduce the number of unemployed in a country because they are considered capable of helping the government related to reducing poverty and stabilizing the Indonesian economy. The problem that has occurred so far is that business people still do not comply with tax obligations, this is caused by high tax rates. However, the government issued a new regulation, namely PP Number 23 of 2018 with the aim of easing the tax burden for MSME actors. In the Islamic perspective, compliance with paying taxes is the obligation of every taxpayer. This study aims to determine the effect of reducing MSME income tax rates on MSME taxpayer compliance before and after the application of lowering tax rates; and examine the views of the Islamic perspective on taxpayer compliance. The research method used is causal quantitative method because this study aims to test hypotheses related to influence. The results of the study indicate that the decrease in MSME tax rates has an effect on MSME taxpayer compliance. The Islamic view regarding taxpayer compliance is that the government is allowed to withdraw some of the assets owned by its residents in this case in the form of taxes. This is found in the Qur'an, surah At-Taubah verse 29 and the Hadith narrated by Fatimah bint Qais who heard the Messenger of Allah (PBUH) say.
Evaluasi Penyusunan Indikator Kinerja Dengan Menggunakan Model Ongoing Performance Management And Measurement Pada Satuan Kerja Perangkat Daerah Pemerintah Kabupaten Cirebon Juwenah Juwenah; Firman Hidayat
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1589

Abstract

ABSTRACT This study aims to analyze or re-evaluate the performance indicators of the Cirebon Regional Government contained in the 2019 LAKIP document with the OPM & M approach, so that an overview of the conditions of performance indicators in the LAKIP document can be seen, the suitability of information between performance indicators in the stipulation document performance and LAKIP documents, and the suitability of performance target information contained in planning documents (RPJMD, RKPD, TAPKIN) to reporting documents (LAKIP). The data used in this study are primary and secondary data with the sampling technique using purposive sampling. The analysis technique used in this research is descriptive technique with qualitative methods and a case study approach. The results showed that (1) the performance targets contained in the planning documents and accountability reports of government agencies had not shown the suitability of the information. (2) The performance indicators of the Cirebon Regency government which are contained in the planning documents and performance reporting documents have shown the suitability of the information. (3) SKPD performance targets and performance indicators contained in the Regional Government's 5-year planning document (RPJMD) with the SKPD 5-year planning document (Renstra SKPD) have shown the suitability of the information. (4) Performance indicators in SKPD planning documents with SKPD reporting documents have shown conformity of information. (5) The factors that become the consideration of the Cirebon Regency government in preparing performance indicators are due to the obligations of laws and regulations, so that when viewed from the institutional theory this situation is classified as coercive isomorphism. Keywords: Performance, OPM & M, Logic Model ABSTRAK Penelitian ini bertujuan untuk melakukan analisis atau melakukan evaluasi kembali pada indikator kinerja Pemerintah Daerah Kabupaten Cirebon yang terdapat pada dokumen LAKIP Tahun 2019 dengan pendekatan OPM & M, sehingga dapat diketahui gambaran mengenai kondisi indikator kinerja pada dokumen LAKIP, kesesuaian informasi antara indikator kinerja pada dokumen penetapan kinerja dan dokumen LAKIP, dan kesesuaian informasi sasaran kinerja yang terdapat pada dokumen perencanaan (RPJMD, RKPD, TAPKIN) hingga dokumen pelaporan (LAKIP). Data yang digunakan pada penelitian ini adalah data primer dan sekunder dengan teknik pengambilan sampel menggunakan purposive sampling. Teknik analisis yang digunakan pada penelitian ini adalah teknik deskriptif dengan metode kualitatif dan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa (1) sasaran kinerja yang terdapat dalam dokumen perencanaan dan laporan akuntabilitas instansi pemerintah belum menunjukkan kesesuaian informasi. (2) Indikator kinerja pada pemerintah daerah Kabupaten Cirebon yang tertuang dalam dokumen perencanaan dan dokumen pelaporan kinerja telah menunjukkan kesesuaian informasi. (3) Sasaran kinerja dan indikator kinerja SKPD yang terdapat dalam dokumen perencanaan 5 tahun Pemerintah Daerah (RPJMD) dengan dokumen perencanaan 5 tahun SKPD (Renstra SKPD) telah menunjukkan kesesuaian informasi. (4) Indikator kinerja pada dokumen perencanaan SKPD dengan dokumen pelaporan SKPD telah menunjukkan kesesuaian informasi. (5) Faktor-faktor yang menjadi pertimbangan pemerintah daerah Kabupaten Cirebon dalam menyusun indikator kinerja disebabkan oleh adanya kewajiban dari peraturan perundangan, sehingga jika dilihat dari teori institusional keadaan ini tergolong dalam koersif isomorfisma. Kata Kunci : Kinerja, OPM&M, Logic Model

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