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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
 23   24   25   26   27 
Determinan Pengungkapan Laporan Berkelanjutan Alvina Damayanti; Pancawati Hardiningsih
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.v22i1.2756

Abstract

This study aims to examine the effect of financial performance and firm size on the disclosure of sustainability reports with good corporate governance as a moderator. The population in this study are state-owned companies listed on the Indonesia Stock Exchange in 2015-2020. The sampling method used is purposive sampling as many as 54 state-owned companies. The analysis technique uses multiple linear analysis. The results showed that profitability, leverage and good corporate governance had no effect on the disclosure of the sustainability report. Company size has a negative effect on the disclosure of sustainability reports. Good corporate governance is not able to moderate the effect of profitability on the disclosure of the sustainability report. On the other hand, good corporate governance weakens the effect of leverage and good corporate governance strengthens company size on the disclosure of sustainability reports.
Model Kepatuhan Wajib Pajak (Studi pada Wajib Pajak yang Melakukan Usaha di Kota Medan) Dahrani Dahrani; Maya Sari; Fitriani Saragih; Jufrizen Jufrizen
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.v21i02.1513

Abstract

This study aims to produce a Taxpayer Compliance model (Study on Taxpayers Doing Business in Medan City. The research was conducted in Medan City. The population of this study is taxpayers who carry out business activities in Medan City, both individual taxpayers and businessmen. corporate tax. Because the number of taxpayers who carry out activities in Medan City is very large and the population is unknown, a sample selection was made and 97 taxpayers were obtained. The sample selection was taken by convenience sampling technique. The survey used a media questionnaire (questionnaire). The data analysis technique used was descriptive statistical analysis and SEM-PLS with Smart PLS software. The results showed that there was a significant positive effect of procedural justice on Taxpayer Compliance. There was a significant positive effect of norms. per sonal on Taxpayer Compliance. there is a significant positive effect of procedural justice on personal norms. Moderation of Trust in Tax Authorities is able to strengthen the effect of procedural justice on Taxpayer Compliance
Impact Of Corporate Social Responsibility On The Company's Reputation In Manufacturing Companies In The Basic Industry And Chemicals Sector, Cement Sub-Sector Listed On The IDX 2012-2017 Syamsul Riyadi; Ilham Safar
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.v22i1.2363

Abstract

This study uses secondary data sources via the Indonesia Stock Exchange website as a sample of manufacturing companies in the basic industrial sector and chemical sector of the cement sub-sector from 2012 to 2017. This research data was analyzed using the partial least squares (PLS) method. program. The results showed that: (1) corporate social responsibility (X1) has a significant effect on the reputation of the company (X2). (2) Corporate social responsibility (X1) has a significant effect on the value of the company (Y). (3) the reputation of the company (X2) has a significant effect on the value of the company (Y). (4) Corporate social responsibility (X1) has a significant effect on the value of the company (Y) mediated by the reputation of the company (X2).
Analisis Pengaruh Struktur Modal dan Tata Kelola Perusahaan terhadap Kinerja Perusahaan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Robby Krisyadi; Leondy Rionaldo
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.v22i1.3173

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal dan tata kelola perusahaan terhadap kinerja perusahaan yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini merupakan penelitian kuantitatif. Penelitian kuantitatif merupakan penelitian yang menekankan pada pengujian teori-teori melalui variabel-variabel penelitian dalam angka-angka, dan melakukan analisis data dengan prosedur statistika dan permodalan matematis. Penelitian ini menggunakan data sekunder yang memberikan informasi mengenai laporan tahunan perusahaan BEI yang akan diteliti. Populasi adalah semua bagian atau anggota dari objek yang akan diamati. Populasi yang digunakan dalam penelitian ini adalah perusahaan BEI yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel yang dipakai dalam penelitian ini adalah sampel yang bertujuan (Purposive Sampling). Hasil dari uji statistik menunjukkan bahwa variabel short term debt to total assets dan long term debt to total assets memiliki pengaruh signifikan yang positif terhadap return on equity. Hal yang bertolak belakang terjadi pada total debt to equity yang memiliki pengaruh signifikan negatif terhadap return on equity. Pengaruh tidak signifikan terhadap return on equity terjadi pada variabel jumlah dewan direksi, jumlah dewan komisaris, jumlah komite audit, kepemilikan manajerial, dan kepemilikan institusional. Seluruh variabel telah mampu menjelaskan variabel dependen mencapai 76,91% berdasarkan uji koefisien determinasi.
Pengaruh Pemberian Bantuan Langsung Masyarakat, Pinjaman Bergulir, Pelatihan Dan Pendampingan Terhadap Peningkatan Mata Pencaharian Keluarga (PMPK) (Studi Pada Program PNPM Mandiri Pedesaan Pada Anggota Kelompok Swadaya Masyarakat Di Kecamatan Jumantono Karanganyar) Erni Widiastuti; Sarsiti Sarsiti; Rukmini Rukmini
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.v21i02.1190

Abstract

ABSTRAK: Penelitian ini bertujuan untuk mengetahui pengaruh pemberian bantuan langsung masyarakat, pinjaman bergulir, pelatihan dan pendampingan terhadap Peningkatan Mata Pencaharian Keluarga (PMPK) anggota Kelompok Swadaya Masyarakat (KSM) melalui program PNPM pedesaan di Kecamatan Jumantono Karanganyar baik secara pasial maupun secara simultan. Hipotesis dalam penelitian ini adalah: diduga pemberian bantuan langsung masyarakat, pinjaman bergulir, pelatihan dan pendampingan berpengaruh signifikan terhadap Peningkatan Mata Pencaharian Keluarga (PMPK) anggota Kelompok Swadaya Masyarakat (KSM) melalui program PNPM pedesaan di Kecamatan Jumantono Karanganyar baik secara parsial maupun secara simultan. Data yang diperlukan dalam penelitian ini adalah data primer yang diperoleh dari jawaban kuesioner. Sampel penelitian yang digunakan sebanyak 84 responden. Analisis data yang digunakan dalam penelitia ini adalah analisis data deskriptif, uji regresi berganda, uji t, uji F dan uji koefisien determinasi. Hasil analisis regresi diperoleh persamaan regresi: Y = -4,118 + 0,539X1 + 0,508 X2 + 0,242 X3. Analisis data dalam penelitian ini dapat disimpulkan pemberian bantuan langsung masyarakat, pinjaman bergulir, pelatihan dan pendampingan berpengaruh terhadap Peningkatan Mata Pencaharian Keluarga (PMPK) anggota Kelompok Swadaya Masyarakat (KSM) melalui program PNPM pedesaan di Kecamatan Jumantono Karanganyar baik secara pasial maupun secara simultan. ABSTRACT: This study aims to determine the effect of providing direct community assistance, revolving loans, training and mentoring to increase family livelihoods (PMPK) members of Community Self-help Groups (KSM) through the PNPM rural program in Jumantono Karanganyar District both pasially and simultaneously. The hypothesis in this study is: allegedly providing direct community assistance, revolving loans, training and mentoring has a significant effect on increasing family livelihoods (PMPK) members of Community Self-help Groups (KSM) through the PNPM rural program in Jumantono Karanganyar District, both partially and simultaneously. The data needed in this study are primary data obtained from the answers to the questionnaire. The research sample used was 84 respondents. Analysis of the data used in this research is descriptive data analysis, multiple regression test, t test, F test and coefficient of determination test. Regression analysis results obtained by the regression equation: Y = -4,118 + 0,539X1 + 0,508 X2 + 0,242 X3. Data analysis in this study can be concluded that direct community assistance, revolving loans, training and mentoring have an effect on increasing family livelihoods (PMPK) members of Community Self-help Groups (KSM) through the PNPM rural program in Jumantono Karanganyar District, both pasially and simultaneously.
Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Pengetahuan Manajer Akuntansi Dalam Efektivitas Sistem Informasi Akuntansi PT Indah Yatama Air Cargo Jateng 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.v22i1.2498

Abstract

This type of research used in this research is quantitative methods. This study uses primary data obtained through questionnaires. Respondents in this study were users of accounting information systems at PT Indah Yatama Air Cargo in Surakarta and Semarang, as many as 36 respondents. The sampling technique used was saturated sampling or census. The data analysis method in this study used multiple linear regression analysis. The results showed that the variable of information technology sophistication had a positive and significant effect on the effectiveness of the accounting information system, while the management participation and knowledge management variables had no significant effect on the effectiveness of the accounting information system. Meanwhile, simultaneously the results of this study indicate that the variables of technological sophistication, management participation, and knowledge of accounting managers have a significant effect on the effectiveness of accounting information systems. The coefficient of determination shows a value of 54,0%, the remaining 46,0% is explained by other variables outside of this study.
DETERMINANTS OF SUCCESSFUL IMPLEMENTATION OF E-GOVERNMENT SYSTEM Katharina Yuneti; Dodik Ariyanto; A.A.N.B Dwirandra; I Gde Ary Wirajaya
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.v22i2.3529

Abstract

To determine the effect of the determinants of the success of the implementation of the Local Government Information System using the DeLone and McLean model is the purpose of this study. Questionnaires were distributed to obtain data. Purposive sampling method with a total sample of 80 sample. Path analysis using Partial Least Square is a data analysis technique used. It is proven in the research, namely that the belief system of information quality affects the system use, while service quality, social factors and system quality, has no effect on system use. The results also show that system trust, information quality, social factors affect system user satisfaction, while service quality and system quality have no effect on user satisfaction. Then, it also proves that user satisfaction and system use affect individual performance. The success of this system is measured based on user satisfaction with and as a result of the application of the system and individual efforts, so that the implementation of the Local Government Information System in all regions of the Regional Apparatus Organization in Kupang Regency is quite successful.
Telisik Determinan Kinerja Sistem Informasi Akuntansi : Studi Pada Perusahaan Perhotelan di Semarang Ardiani Ika Sulistyawati; Aprih Santoso; Septi Ratnasari
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.v21i02.1716

Abstract

The purpose of this study is to provide empirical evidence and analyze the influence of user friendliness, top management support, system formalization, education and training and company size on the performance of accounting information systems. The population in this study are hospitality employees whose work uses accounting information systems. The number of samples used was 103 respondents using purposive sampling technique. This research instrument was in the form of a questionnaire with Likert scale measurement. The analysis technique used in this study is multiple linear regression analysis. From the results of this study indicate the influence of user involvement, the formalization of the system has no effect on the accounting information system and top management support, education and training, company size influences the accounting information system Keywords: accounting information system
Analisis Penilaian Kondisi Keuangan Pada Pemerintah Kabupaten Magelang Periode Tahun 2015-2019 Nuwun Priyono; Risma Wira Bharata; Ari Nurul Fatimah
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.v22i1.2347

Abstract

This study aims to analyze and assess trends in the financial condition of the Government of Magelang Regency which includes: financial factors and environmental factors. This study uses secondary data. The data analyzed includes data on financial reports in the Magelang Regency Government such as: balance sheet, APBD, budget realization reports, and operational reports. The analysis year period starts from 2015-2019. Analysis of the financial condition assessment using the Fiscal Tren Monitoring System (FTMS) model in the Magelang Regency Government. The research method used in this research is to use a descriptive approach based on secondary data processing and coupled with numerical analysis. The analysis technique in this research uses descriptive statistics, namely: presenting data in the form of tables, graphs, averages and percentage calculations. Analysis of the financial condition assessment using the FTMS model in Magelang Regency 2015-2019 shows that the financial factor includes 4 indicators consisting of 9 sub indicators. Of the 9 financial sub indicators, 5 sub indicators have the expected trend and 4 sub indicators have an unexpected trend. Furthermore, environmental factors consist of 1 indicator which includes 5 sub indicators. Of the 5 sub indicators, 2 sub indicators have the expected trend and 3 sub indicators have less expected trends for the assessment of the financial condition of the Magelang Regency government.
SINERGIRITAS PERGURAN TINGGI ISLAM DAN BANK WAKAF MIKRO DALAM MENGEMBANGKAN PELAKU USAHA, MIKRO, KECIL DAN MENENGAH (UMKM) BERBASIS KOPERASI PONDOK PESANTREN (SURVEY PADA PONDOK PESANTREN PENGELOLA BANK WAKAF MIKRO DIWILAYAH PROVINSI LAMPUNG) Suharto Suharto; Muhammad Iqbal Fasa; Ersi Sisdianto
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.v22i2.3686

Abstract

Keberadaan Bank Wakaf Mikro merupakan salah satu upaya pemerintah untuk memperbaiki perekonomian umat, dengan hadirnya Bank Wakaf Mikro dihaharapkan bisa menanggulangi permasalahan yang dihadapi oleh pelaku usaha, mikro, kecil dan menengah (UMKM) berbasis koperasi pondok pesantren dalam hal mendapatkan permodalan sedangkan Perguruan tinggi islam merupakan salah satu institusi non-finansial yang bukan hanya berfungsi sebagai tempat menimba ilmu pengetahuan dan menghasilkan orang-orang yang berilmu pengetahuan saja, tetapi juga merupakan aset yang dapat memberikan manfaat untuk kepentingan masyarakat misalnya untuk penggiatan ekonomi kerakyatan ataupun pemberdayaan entrepreneurship (kewirausahaan) khususnya pengembangan usaha kecil mikro (UKM). Penelitian ini bertujuan untuk melihat sinergiritas antara Bank Wakaf Mikro dan Perguruan Tinggi Islam dalam mengembangkan pelaku usaha, mikro, kecil dan menengah (UMKM) berbasis koperasi pondok pesantren. Metode penelitian yang digunakan yaitu metode kulitatif dengan melihat kasus yang terjadi pada lapangan sehingga disusun cara untuk memberikan jawaban atas permasalahan yang terjadi, hasil penelitian menunjukan bahwa antara Bank Wakaf Mikro dan Perguran Tinggi Islam belum mempunyai bentuk kerjasama sehingga diharapkan kedepannya dua lembaga dapat bekerjasama dalam mengembangkan pelaku usaha, mikro, kecil dan menengah (UMKM) berbasis koperasi pondok pesantren. ABSTRACT This study aims to see the synergy between Micro Waqf Banks and Islamic Universities in developing business, micro, small and medium enterprises (MSMEs) based on Islamic boarding schools cooperatives. The research method used is a qualitative method by looking at cases that occur in the field so that a way is arranged to provide answers to the problems that occur, the results of the study show that between Micro Waqf Banks and Islamic Colleges do not yet have a form of cooperation so it is hoped that in the future the two institutions can cooperate in developing business actors, micro, small and medium enterprises (MSMEs) based on boarding school cooperatives.

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