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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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FAKTOR FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA PRODI S-1 AKUNTANSI ITB –AAS SURAKARTA UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI Sri Laksmi Pardanawati
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.v22i1.2499

Abstract

S1 Accounting Study Program students need to take additional Accounting Professional Education, but this is still a minimal number of public accountants at this time. This study aims to provide evidence about the influence of quality motivation, career motivation, economic motivation and achievement motivation on student interest in taking professional accounting education (PPA). Data collection techniques are carried out by providing a set of questions given to respondents, the data is a number of answers to a statement that includes the profile of the respondent and the variables to be studied, while the statistical test in this study uses multiple linear regression analysis with a significant level of 5%. The F test results (Simultaneous test results) concluded that Quality Motivation, Career Motivation, Economic Motivation and Achievement Motivation had a simultaneous influence on the interest in Accounting Profession Education. While the results of the t test (partial test) concluded that quality motivation, economic motivation and achievement motivation had no effect on student interest in taking accounting profession education, while krier motivation had an effect on student interest in taking accounting profession education and the value of the coefficient of determination Adjusted R Square was 0.348. This means that 34.8% of interest in participating in PPA can be explained by the four independent variables, namely quality motivation, career motivation, economic motivation and achievement motivation. Meanwhile, the other 62.2% were influenced by other variables which were not examined in this study.
Pengaruh Pemahaman, Trust, Dan Transparansi Lembaga Zakat Terhadap Minat Masyarakat Membayar Zakat Pada BAZNAS Kabupaten Luwu hildawati hildawati; Antong Antong; Abid Ramadhan
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.v21i02.1340

Abstract

ABSTRACT The purpose of research is for examine in empirical influence comprehension, trust, and transparency on zakat organization to society interest pay zakat to BAZNAS LUWU area. Subject to use in the research is independent subject (comprehension, trust, and transparency on zakat organization) but dependent subject is (interest). Research do this on Luwu Area with take population muzakki from Badan Amil Zakat Nasional (Baznas). Research kind to use this quantitative descriptive approach with survey method. Population in research is Muzakki it has name on registered BAZNAS Luwu Area. Interpretation technic sample use Accidental samping method is so easy sample to access. Amount determining sample use Slovin formulation. Sample amount to success process data has 68 people. Analysis data tecnic for use in research is Multiple Regresion linear with SPSS Version 23. Result from hypotheses test on research in a partial indication value t count for subject comprehension as big as -0,397. And for trust as 3,394 and for transparency on zakat organization as 4.114. so, result from t count show it in a partial subject comprehension nothinginfluenceto society interest pay zakat to Baznas Luwu Area but subject trust and transparency on zakat organization has influence to society interest pay zakat to Baznass Luwu Area. Keywords: Zakat, BAZNAS, Comprehension, Trust, Transparency, Interest, Muzakki. ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris pengaruh pemahaman, trust, dan transparansi lembaga zakat terhadap minat masyarakat membayar zakat pada BAZNAS Kabupaten Luwu. Variabel yang digunakan dalam penelitian ini, yaitu variabel independen (pemahaman, trust, dan transparansi lembaga zakat) sedangkan variabel dependen (minat). Penelitian ini dilakukan di Kabupaten Luwu dengan mengambil populasi muzakki dari Badan Amil Zakat Nasional (BAZNAS). Jenis penelitian yang digunakan adalah pendekatan kuantitatif deskriptif dengan menggunakan metode survey. Populasi dalam penelitian ini adalah muzakki yang namanya terdaftar di BAZNAS Kabupaten Luwu. Teknik pengambilan sampel menggunakan metode Accidental Sampling yaitu sampel yang paling mudah untuk diakses. Penentuan jumlah sampel menggunakan rumus Slovin. Jumlah sampel yang datanya berhasil diolah yaitu sebanyak 68 orang. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda dengan menggunakan program SPSS Versi 23. Hasil dari pengujian hipotesis dalam penelitian ini secara parsial ditunjukkan nilai t hitung untuk variabel pemahaman sebesar -0,397, untuk variabel trust sebesar 3,394 dan variabel transparansi lembaga zakat sebesar 4,114. Jadi, hasil dari uji t membuktikan bahwa secara parsial variabel pemahaman tidak berpengaruh terhadap minat masyarakat membayar zakat pada BAZNAS Kabupaten Luwu. Sedangkan variabel trust dan transparansi lembaga zakat berpengaruh terhadap minat masyarakat membayar zakat pada BAZNAS Kabupaten Luwu. Kata Kunci: Zakat, BAZNAS, pemahaman, trust, transparansi, minat, muzakki
Evaluasi Atas Penerapan Pp 23 Tahun 2018 Pada Kantor Pelayanan Pajak Pratama Kabanjahe Agus Bandiyono; Rika Permatasari Simarmata
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.v22i1.1731

Abstract

This research was conducted to evaluate the implementation of Government Regulation No. 23/2018 at the Kabanjahe Primary Tax Office and to find out the problems faced in implementing these regulations. The method used in this research is a qualitative method which is carried out by direct interviews with 2 Account Representatives at KPP Pratama Kabanjahe. The results of this study indicate that the implementation of PP 23 of 2018 at KPP Pratama Kabanjahe can be said to be quite effective. This is based on data on taxpayers who pay PPh Final PP 23 which has increased quite significantly. In addition, there was an increase in PPh Final PP 23 deposits throughout 2018 to 2019. Although there was a decrease in the amount of deposits compared to the previous year, this was due to a decrease in rates from 1% to 0.5%. Although the implementation of PP 23 at KPP Pratama has been quite effective, it does not affect the percentage of taxpayers' compliance, especially corporate taxpayers. Meanwhile, the percentage level of non-entrepreneur individual taxpayer compliance has increased from 2016 to 2019, so it can be concluded that this rule is quite effective in increasing the compliance level of individual taxpayers.
Analisis Financial Distress Dengan Pendekatan Altman Pada Awal Covid-19 Di Indonesia (Studi Empiris Perusahaan Transportasi dan Logistik Periode 2019) Nanda Ayu Hafsari; Yulita Setiawanta
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.v22i1.2309

Abstract

The purpose of this study is to analyze financial distress with Altman's (Z-Score) approach to transportation and logistics manufacturing companies during the covid-19 pandemic. The financial ratios analyzed are Return On Assets, Return On Equity, Current Ratio, and Debt To Asset Ratio as independent variables and Financial Distress as dependent variables. The population and samples in this study are Transportation and Logistics manufacturing companies listed on the Indonesia Stock Exchange in 2019. The samples in this study used census sampling techniques and were processed using logistic regression analysis. From the results of the study, it shows that the profitability ratio measured by Return On Assets and liquidity ratio measured by current ratio affect the company's financial distress prediction. The profitability ratio measured by Return On Equity and the leverage ratio measured by the Debt To Asset Ratio have no effect on the company's financial distress.
DETERMINASI PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN DI INDONESIA Rinaldi Tama Ramadhan; Husnah Nur Laela Ermaya; Ekawati Jati Wibawaningsih
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.v22i1.2873

Abstract

This study aims to examine the determination of the disclosure of carbon emissions in companies in Indonesia. The population in this study were companies listed on the Indonesia Stock Exchange for the period 2017 – 2019. The sampling technique was carried out using the purposive sampling method and resulted in 26 samples of companies. Hypothesis testing in this study is multiple linear regression. Based on multiple linear regression analysis and t-test shows that competition, type of industry, environmental performance and institutional ownership affect the disclosure of carbon emissions, while for profit growth, managerial ownership, company size and profitability do not affect the disclosure of carbon emissions. Keywords: Disclosure of Carbon Emissions, Profit Growth, Competition, Type of Industry, Environmental Performance, Managerial Ownership, Institutional Ownership, Company Size, Profitability
Keputusan Berinvestasi dengan Menggunakan Metode Capital Asset Pricing Model (CAPM) pada Perusahaan Indeks LQ 45 Periode 2015 – 2019 Elly Susanti; Astuti Astuti; Supitriyani Supitriyani
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.v21i02.1552

Abstract

Tujuan dari penelitian ini adalah menganalisis return dan resiko dengan menggunakan metode CAPM dalam keputusan berinvestasi serta dapat mengelompokkan dan menilai perusahaan indeks LQ 45 berdasarkan tingkat undervalued dan overvalued Penelitian ini menggunakan metode CAPM (Capital Asset Pricing Model) serta mengklasifikasikan dan mengevaluasi perusahaan indeks LQ 45 berdsarkan tingkat undervalued dan overvalued. Jenis penelitian secara kuantitatif deskriptif merupakan jenis penelitian yang diterapkan dalam penelitian ini. Di dalam penelitian ini menggunakan sample jenuh. Pengolahan data dilakukan dengan menggunakan program aplikasi Microsoft Excel. Teknik analisis data yang digunakan adalah menghitung Return Saham, return indeks pasar, beta dan ekspektasi return metode CAPM. Hasil penelitian dengan cara membandingkan nilai beta dengan expected return memiliki hubungan berbanding terbalik. Dari 45 perusahaan tersebut terdapat 13 perusahaan yang Undervalued dan 15 perusahaan yang Overvalued.
Analisis Pengaruh Penerapan Sistem Pengendalian Internal Terhadap Sistem Akuntansi Penggajian dan Pengupahan Hadi Samanto
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.v22i1.2471

Abstract

Internal control is necessary to determine the correct amount of salary and wages paid to the laborer and is guaranteed that the salary and wages paid to the workers who are entitled to receive it, in addition to preventing the payment of salaries and wages to fictitious workers or the amount of salary paid is too large or incorrect. The purpose of this research is to partially and partially determine the role of organizational structure, authority system and recording procedures, and healthy practices affect payroll and wage accounting systems. The population in this study is the entire workforce PT Ardian Mulia Perkasa with a total of 39 people (based on the number of workers in early 2021), so the number of samples in this study is also as many as 39 people. The sampling method in this study used a saturated sample technique in which the entire population was used for the sample. The role of elements of organizational structure, system of authority and recording procedures, as well as healthy practices simultaneously affect the payroll accounting system and wages. This is evidenced by the results of the study that the value of significance is smaller than the level of 5% (0.000 < 0.05) and the value of F hitung is greater than the value of Ftabel (22,446 > 2.87) and the contribution of influence to the payroll accounting system and wages of 62.9% while the remaining 27.1% is influenced by other factors that are not studied. Researchers are very grateful to the company and the parties who provide the data and time to be completed on time.
PENGGUNAAN ZONA NILAI TANAH DI DALAM PENILAIAN HARGA TANAH SEBAGAI DASAR PENETAPAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DI KABUPATEN SIDOARJO Muzdalifah Lutfi; Tunggul Anshari SN; Titik Soeryati Soekasi
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.v22i2.3522

Abstract

The purpose of this study is to describe and analyze the causes of land value zones as one of the variables of land price assessment to determine BPHTB and analyze and solve practical problems regarding the legal strength and validity of land value zones that are used as the basis for land price assessment. This research uses qualitative analysis, this type of research is a type of empirical research. The results of the study showed that the calculation of BPHTB Dispenda Tax using Market Value, self-assessment, and database collected as a reference in determining the price or value of a land, so that DISPENDA Sidoarjo Regency also makes ZNT as one of the comparison variables in determining the value of land and buildings attached to the land because in determining ZNT is also one of them using market value. In addition, all DISPENDA still imposes its authority to conduct assessments of land and buildings for tax payments because there has been no firm action on the assessment and there have been no regulations affirmed for the implementation of local taxation on BPHTB. Keywords : Land Value Zone, Land Price Assessment, BEA, Land and Building Rights.
Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Struktur Modal sebagai Variabel Intervening (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2017-2019) Dhian Andanarini Minar Savitri; Dian Kurniasari; Amos Mbiliyora
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.v21i02.1825

Abstract

ABSTRACT This study aims to analyze the factors that influence firm value with capital structure as a intervening variable in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019.This research is a causal research with ex post facto type. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique is purposive sampling, which is collecting samples with certain criteria as a benchmark for collection, so that a sample of 141 companies is obtained. Data collection techniques with the method of documentation that is analyzing the company's annual report. Data analysis techniques used to answer the research hypothesis are multiple regression which are operated through the SPSS program.The research shows that profitability and firm size has no effect on firm value, Profitability has a negative effect on capital structure, firm size has a positive effect on capital structure,capital structure has a negative effect on firm value, and capital structure has no proven to mediate the effect of profitability and firm size to firm value.
Kemampuan Komisaris Independen dan Kepemilikan Institusional dalam Memoderasi Pengaruh Manajemen Laba Terhadap Nilai Perusahaan Viony Sinatraz; Sugi Suhartono
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.v22i1.1654

Abstract

The aim of every company is to earn profit and increase the firm value. When the firm values optimal, the prosperity of its shareholders also increase. Financial statements are one of communicatin media to its users regarding the firm performances. In an effort to enhance the firm value, management tends to deliberately perform certain accounting method, called Earnings Management. Earnings management is done so that the company’s financial statement looks good and healthy in a certain period, although it will cause a decrease in the firm value in the future. One way that can be used to reduce earnings management is to implement good corporate governance. This study aims to determine the effect of earnings management in company value which is moderated by independent commissioners and institusional ownership. The object of this study consist of 90 manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016 – 2018. The sampling techinques was done by purposive sampling. The data analysis method to be used are descriptive statistical analysis, simple regression analysis, moderated regression analysis, classical assumption tests, and goodness of fit test. The results of this study indicate that earnings management is proven to have a negative effect on the firm value, independent commissioners are proven to weaken the effect of earnings management on the firm value, and institutional ownership are proven to weaken the effect of earnings management on the firm value.

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