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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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Determinan Kualitas Laporan Keuangan di Al Azhar Syifa Budi Solo Ismunawan Ismunawan; Sriningrum Andayani
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.v22i1.2384

Abstract

This study aims to determine the effect of intellectual capital, internal control systems, and information technology on the quality of financial reports at Al Azhar Syifa Budi Solo, Surakarta City. The population of this study is the employees of Al Azhar Syifa Budi Solo, Surakarta City for users of financial statement information. And the sample is 100 employees. Data collection was obtained by distributing Likert scale questionnaires. The data were tested by: (1) Testing data quality, namely validity testing and reliability testing (2) classical assumption testing in the form of normality test, multicollinearity test, and heteroscedasticity test, (3) hypothesis in the form of descriptive statistical analysis, multiple linear regression analysis, F test, t test, and coefficient of determination test. The research revealed that intellectual capital had a significant effect on the quality of financial statements at Al Azhar Syifa Budi Solo, Surakarta City. The system of internal control has a significant effect on the quality of financial reports at Al Azhar Syifa Budi Solo, Surakarta City. And the use of information technology has no effect on the quality of financial reports at Al Azhar Syifa Budi Solo, Surakarta City.
PENGARUH PROFITABILITAS, OPINI AUDIT, UKURAN DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN FOOD AND BEVERAGES TAHUN 2015-2019 Dinda Adelia Pradhitasari; Pardi Pardi
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.v22i1.2260

Abstract

This research was conducted at Food and Beverages companies listed on the Indonesia Stock Exchange in 2015-2019. The objective of this research is to determine the effect of company size, profitability, audit opinion and company age on audit delay. The research method uses quantitative research methods. The population is all Food and Beverages companies listed on the Indonesia Stock Exchange with a sample of the Food and Beverages research in 2015-2018, namely 14 companies using purposive sampling. The analysis tool used is Multiple Linear Regression Analysis. The results of data analysis can be concluded that there is a company size that has an effect on audit delay in food and beverages companies listed on the IDX 2015-2019. Company profitability has no effect on audit delay in food and beverages companies listed on the IDX 2015-2019. Auditor's opinion has no effect on Audit delay in food and beverages companies listed on the IDX 2015-2019. Company age has an effect on audit delay in food and beverages companies listed on the IDX 2015-2019. Keywords : Profitability, Audit Opinion, Audit delay
PENGARUH PENERAPAN GREEN ACCOUNTING, KARAKTERISTIK KOMITE AUDIT, DIVERSITAS KEBANGSAAN DIREKSI DAN GENDER DIREKSI TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DI PERBANKAN Dwi Shafamega Azzahra; Bima Cinintya Pratama; Iwan Fakhruddin; Rina Mudjiyanti
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.v22i2.3748

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Penerapan Green Accounting, Karakteristik Komite Audit, Diversitas Kebangsaan Direksi dan Gender Direksi terhadap Pengungkapan Corporate Social Responsibility. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2020. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling sehingga diperoleh sampel sebanyak 164 perusahaan yang telah memenuhi kriteria. Hasil penelitian ini menunjukkan bahwa variabel Penerapan Green Accounting tidak berpengaruh terhadap Pengungkapan CSR, Ukuran Komite Audit berpengaruh positif terhadap Pengungkapan CSR, Rapat Komite Audit berpengaruh positif terhadap Pengungkapan CSR, Diversitas Kebangsaan Direksi berpengaruh negatif terhadap Pengungkapan CSR, Gender Direksi tidak berpengaruh terhadap Pengungkapan CSR.
PENGARUH TRANSAKSI PIHAK BERELASI TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI Nindita Nindita; Y. Agus Bagus Budi N
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.v22i2.3798

Abstract

The purpose of this research is to examine the effect of independent variable namely Related party asset and liability transaction on tax avoidance with earning management as moderating variable. The research sample was 57 manufacturing companies listed on Indonesia Stock Exchange during the 2015-2019 period and was carried out using purposive sampling method. The calculation tool used to perform data analysis in this study is SPSS v.25. The research process was carried out through multiple regression analysis and moderated regression analysis (MRA). The results showed that there was an effect of asset and liability transactions between related parties on tax avoidance. The earnings management variable is only able to stregthen the effect of asset transactions between related parties on tax avoidance. Earnings management activities do not have an influence on liability transactions between related party on tax avoidance. Keywords : earning management, tax avoidance, related party asset transaction, related party liability transaction
Pelaksanaan Relaksasi Pajak Sebagai Fasilitas Pemerintah Bagi UMKM Yang Terdampak Pandemi Virus Covid-19 Cindy Getah Trisna June; Ary Yunita Anggraeni
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.v22i2.3922

Abstract

The impact of the COVID-19 virus pandemic is felt by the sector, including the tourism sector in Blitar City. This study analyzes the latest PMK-82/PMK.03/2021 policies related to incentives for taxpayers affected by the covid-19 virus pandemic. Drum craftsmen in the Bung Karno Tomb area are one of the targets for the implementation of this tax incentive. The results of this study turned out that the drum business actors did not take advantage of the relaxation provided by the government due to lack of understanding and lack of socialization related to these incentives. In addition, even though the times were difficult and they did not even get income, the drum craftsmen chose to continue to pay taxes because they were reluctant to follow the procedures given by the government for fear that the incentives would become a boomerang that would trap in the future related to taxes. Keywords : Covid-19, PMK-82/PMK.03/2021, Tax Incentives Abstrak Dampak pandemi virus covid-19 dirasakan oleh sektor, tak terkecuali sektor pariwisata yang ada di Kota Blitar. Penelitian ini menganalisis kebijakan terbaru PMK-82/PMK.03/2021 terkait insentif untuk Wajib Pajak yang terdampak pandemi virus covid-19. Perajin kendang di kawasan Makam Bung Karno merupakan salah satu sasaran diberlakukannya insentif pajak ini. Hasil dari penelitian ini ternyata para pelaku usaha kendang tidak memanfaatkan relaksasi yang diberikan pemerintah tersebut dikarenakan kurang memahami dan kurang sosialisasi terkait insentif tersebut. Selain itu, meskipun masa sulit dan bahkan tidak mendapat penghasilan para pelaku usaha perajin kendang memilih untuk tetap membayar pajak karena enggan mengikuti prosedur yang diberikan oleh pemerintah karena takut insentif tersebut justru menjadi bomerang yang menjebak di kemudian hari terkait pajak.
Literasi Keuangan Ditinjau dari Gender, Etnis dan Agama Mahasiswa di Indonesia Romauli Nainggolan; Novalita Fransisca Tungka; Natalia Christina
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.v22i2.3213

Abstract

Students spending has changed during this pandemic, so they have to manage their finances well. Good financial management is influenced by student financial literacy. This research has four objectives. First, it describes the level of financial literacy of English Literature students in five cities. Second, examine and analyze differences in student financial literacy levels in terms of gender. Third, examine and analyze differences in the level of student financial literacy in terms of religion. Fourth, examine and analyze differences in students' financial literacy levels in terms of ethnicity. The sample of this study was 258 respondents from five universities majoring in English Language Faculty. Therefore, in this study, the t-test was used on the variables of gender, religion and ethnicity. The results of this study reveal four things. First, the category of student financial literacy at a moderate level. Second, there is no difference in student financial literacy in terms of gender. Third, there is no difference in student financial literacy in terms of religion. Fourth, there are differences in student financial literacy in terms of ethnicity. So what needs to be done in the future is the need to increase financial literacy through formal and informal activities for the five ethnic groups above. Keywords : Literasi keuangan, gender, etnis, agama
ANALISIS KINERJA PERUSAHAAN DENGAN BALANCED SCORECARD (Studi Kasus Pada ID Express Soloraya) Aisyah Desnilia; Rukmini Rukmini; LMS Kristiyanti
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.v22i2.2930

Abstract

This research was conducted with the aim of knowing the simultaneous and partial effect of financial perspective, customer perspective, internal business process perspective, and learning and growth perspective on the performance of ID Express delivery service companies. The research was conducted using a quantitative descriptive approach, with a sample of 33 respondents. The data analys metode used multiple linear regression analysis. The results of research conducted simultaneously on the financial perspective, customer perspective, internal business process perspective and learning and growth perspective obtained Fcount value of 20.541 > Ftable 2.714 with a probability of 0.000 (p value
PENGEMBANGAN KAWASAN WISATA DALAM UPAYA MENDUKUNG PENINGKATAN PEDAPATAN DESA MELALUI PERILAKU HERDING Prihasantyo Siswo Nugroho; Yuyun Ristianawati; Kiswoyo Kiswoyo
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.v22i2.3838

Abstract

The aims of this research is to study the mindset of Herding's behavior on the income level of tourism objects through the results of tourism development in the Rest Area of Boja Kendal Village. In this study, 95 people/MSMEs. In this study, the authors used a purposive random sampling technique. The results of this study are herding behavior has a positive and significant effect on the income level of MSMEs in the Boja rest area tourist attraction. Herding behavior has no effect on tourism development decisions. The development of tourism objects has no effect on increasing income. Herding behavior has no significant effect on the income level of tourist objects through tourism area development decisions. So that the development of tourist areas is not able to mediate the influence of herding behavior on increasing MSME income in the Boja rest area tourist attraction. Keywords: Herding Behavior, Tourism Area Development, Income Increase
PERTUMBUHAN PINJAMAN, LIKUIDITAS PENDANAAN, DAN RISIKO KREDIT (Studi Empiris pada BPR Konvensional Wilayah III Cirebon dari Tahun 2015-2019) Ria Putriyani
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.v22i2.2569

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk mengetahui interaksi antara pertumbuhan kredit dan Likuiditas pendanaan terhadap risiko kredit dalam perbankan khususnya BPR di wilayah III Cirebon Analisis data menggunakan Regresi data panel. Hasil dari penelitian ini menunjukkan secara simultan pertumbuhan pinjaman dan likuiditas berpengaruh terhadap risiko kredit. Kemudian secara parsial pertumbuhan pinjaman memiliki pengaruh negatif signifikan terhadap Risiko Kredit sedangkan Likuiditas Pendanaan tidak berpengaruh terhadap Risiko Kredit. Hal ini dapat disebabkan karena BPR dalam menyalurkan kredit tidak mempedomani prinsip kehati-hatian. Namun secara bersamaan, pertumbuhan pinjaman dan Likuiditas Pendanaan memiliki pengaruh yang positif dan signifikan terhadap Risiko Kredit.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN Rosa Fitriana; Husaeri Priatna; Djodi Setiawan; Titin Sulastri
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.v22i2.4374

Abstract

This study aims to determine the effect of disclosure of corporate social responsibility and good corporate governance on the company's financial performance at PT Perkebunan Nusantara VIII. This study uses a quantitative approach using descriptive and verification research methods that describe the analysis of a result, then tests the hypothesis from the data and facts. The data used in this study is time series and the data source used is secondary data. The data analysis methods used are classical assumption test, multiple linear regression analysis, Pearson correlation coefficient test, partial correlation coefficient, coefficient of determination, and hypothesis testing using t-test and F-test. The population in this study is the financial statements and GCG indicators of PT Perkebunan Nusantara VIII. Then adjusted to the criteria that have been set. The sampling method is done by purposive sampling technique. Based on the research that has been done that there is a significant influence on the disclosure of corporate social responsibility and good corporate governance on the financial performance of PT. Perkebunan Nusantara VIII.

Page 27 of 107 | Total Record : 1067

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