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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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PERAN MEDIASI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA HUBUNGAN ANTARA GOOD CORPORATE GOVERNANCE DENGAN NILAI PERUSAHAAN PERBANKAN INDONESIA PERIODE 2018 – 2020 Muhammad Fahri Nugroho; Johny Subarkah; Muhammad Hasan Ma'aruf
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.v22i2.2890

Abstract

This study aims (1) to determine the effect of GCG on the company. (2) To reveal that CSR mediates the relationship between GCG and firm value. This study uses quantitative methods, namely secondary data that has been obtained tested using descriptive statistical tests based on the description of the company's performance in banking. The population in this study are the parties involved in companies listed on the IDX, namely banking companies. The samples used were listed companies, so the total sample for 3 years was 33 companies. The test equipment used in this research is to use a linear test which includes normality test, multicollinearity test, heteroscedasticity and autocorrelation. The results of this study indicate that: (1). GCG has an effect on firm value as shown in the table of coeficients, namely the t test for the GCG variable is known to have tcount (3.700) greater than ttable (2.040) or can be seen from the significance value of 0.001 < = 0 ,05. Therefore, Ho is rejected, meaning that GCG has a significant effect on firm value. (2) GCG has no simultaneous effect on CSR. From Table IV.2 it can be seen that the Fcount value is 0.238 (0.238 < Ftable 2.69) and p-value = 0.629 (> = 0.05). (3). shows that the CSR variable has a simultaneous effect on firm value. It also shows that the regression model used is fit of goodness. From Table IV.3 it can be seen that the Fcount value is 10,583 (10,583 > Ftable 2,69) and p-value = 0,003 (< = 0,05) (4) This shows that the GCG and CSR variables have a simultaneous effect on firm value. It also shows that the regression model used is fit of goodness. From Table IV.4 it can be seen that the Fcount value is 15.990 (15.990 > Ftable 2.69) and p-value = 0.000 (< = 0.05) . Keywords: CSR, GCG, Board of Commissioners, Independent Commissioner, Managerial Ownership, Company Size, ROA
Consumer Values and Intention to Visit Food Truck “Angkringan” amidst Covid-19 Pandemic Istiyawati Rahayu; Rahaju Muljo Wulandari; Rayhan Gunaningrat
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.v22i2.3810

Abstract

The purpose of this study is to identify the factors that influence consumers' intention to visit the food truck “angkringan” from both utilitarian and hedonic perspectives. Structural equation modeling (SEM) was conducted with a sample of 42 responses. Both hedonic and utilitarian values do not directly impact consumers’ intention, but the values do trigger consumers’ intention indirectly by boosting a positive attitude toward food truck “angkringan”. Although utilitarian and hedonic values, such as convenience and reasonable prices, do not directly increase the intention to visit a food truck, these values evoke a favorable attitude towards the food truck which will ultimately trigger the intention. Thus, to attract consumers, utilitarian values e.g. efficiency or functionality and hedonic values, such as fun, exciting, unique, pleasant atmosphere, should not be ignored.
PSAK 45: Recording Solutions for Non-Profit Accounting in PT INKA Labor Union M. Agus Sudrajat; Nik Amah; Maya Novitasari; Moh. Ubaidillah; Mawar Puspitasari; Mahesti Cahayuni
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.v22i2.4097

Abstract

This study aims to determine the financial statements of PT INKA (Persero) union organization, to analyze the suitability of the presentation of financial statements at PT INKA (Persero) Labor Union organization, then to reconstruct the financial statements of PT INKA (Persero) Labor Union organization in accordance with PSAK 45. A non-profit organization is an organization whose main goal is to support an issue or situation in attracting the public for a non-commercial purpose. PSAK 45 statement intends to regulate the financial reporting of non-profit entities. By having the reporting rules, it is hoped that the financial statements of non-profit entities can be more easily understood, have relevance, and have high comparability. The Workers Union of PT Industri Kereta Api (Persero) is an organization which is a forum/institution for employees of PT Industri Kereta Api (Persero). The method used in this research was qualitative research with descriptive method. The results of the research that have been carried out show that the PT INKA Labor Union has recorded cash disbursements and income properly, as evidenced by the existence of financial reports that are in accordance with the organization's AD/ART. However, the financial statements of PT INKA (Persero) Labor Union are not in accordance with PSAK 45 and a reconstruction will be carried out so that the resulting financial reports can be more easily understood, have relevance, and have high comparability.
RELATIONSHIP BETWEEN PROFITABILITY AND LIQUIDITY ON RETURN OF STATE OWNED COMPANY SHARES SUPPORTED BY GOOD CORPORATE GOVERNANCE AS A MODERATOR Amlys Syahputra Silalahi; Isfenti Sadalia; Subhan Subhan; Rico Nur Ilham; Debi Eka Putri; Irada Sinta
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.v22i2.4100

Abstract

nation-owned companies are enterprise entities owned via the kingdom and managed with the aid of the government. The existence of country-owned businesses is a outcome of the welfare country adopted via Indonesia. thru state ownership of sure commercial enterprise units, the function of kingdom-owned firms in producing high exceptional goods and/or offerings at low cost charges and being able to compete in enterprise opposition globally is anticipated to provide most benefits for the prosperity of the people and enhance the welfare of the people. The populace on this look at are country-owned corporations indexed on the Indonesia stock change from 2016 to 2020 at some point of the commentary duration. The samples on this observe had been sixteen companies that in shape the criteria, specifically having economic report information from 2016 to 2020, so that a complete of eighty samples of agency monetary record data have been acquired which were used as gadgets of remark. This have a look at pursuits to determine how appropriate corporate Governance moderates profitability and liquidity on stock returns of country-owned corporations organizations. The outcomes of the research display that inventory go back can be defined simultaneously by means of the Profitability, Liquidity and excellent company Governance variables of 14.6% and the remaining eighty five.four% can be defined by using other elements not included on this studies version. The MRA Moderation test consequences from the Liquidity_Good corporate Governance interplay are poor, this suggests that top corporate Governance is a moderating variable which can moderate the relationship between Liquidity and inventory returns.
DAMPAK PENERAPAN E-SYSTEM PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA PURWOKERTO Ani Kusbandiyah; Purnadi Purnadi; Bima Cinintya Pratama
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.v22i2.3658

Abstract

Penelitian ini bertujuan untuk menguji pengaruh E-registration, E-filling dan E- billing terhadap kepatuhan wajib pajak. Penelitian dilakukan di Kantor KPP Pratama Purwokerto. Data yang digunakan merupakan data primer yang diperoleh melalui penyebaran kuisioner. Sampel yang digunakan dalam penelitian ini sebanyak 100 responden yang memenuhi kriteria sampel dari jumlah populasi wajib pajak Orang Pribadi yang mempunyai usaha di Kabupaten Banyumas. Metode analisis dalam penelitian ini adalah statistik deskriptif dan menggunakan uji kualitas data yang terdiri dari uji validitas dan reliabilitas dan juga uji Regresi Berganda. Berdasarkan data yang telah dikumpulkan dan dilakukan pengujian model regresinya maka dapat diambil kesimpulan bahwa E-Registration, E Filling dan E Billing berpengaruh positif signifikan terhadap tingkat kepatuhan Wajib Pajak.
Indonesia's Capital Market Reaction During The Covid-19 Pandemic at Manufacturing Companies Listed On The Indonesia Stock Exchange Khairul Azwar; Elly Susanti; Juan Anastasia Putri
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.v22i2.4054

Abstract

On March 2, 2020 until April 30, 2020 positive cases of Covid-19 are increasing and widespread in various provinces in Indonesia. This will affect the performance of the Indonesian stock market. This condition was seen on March 2, 2020 and April 17, 2020 where the JCI (Jakarta Composite Index) touched a low of 3,937 while the average daily stock transaction volume fell by 51.87% from the beginning of 2020. This study aims to determine the difference between Abnormal Return (AR) and Trading Volume Activity (TVA) before and after the Covid-19 pandemic in manufacturing companies listed on the Indonesia Stock Exchange. This study was conducted at a manufacturing company listed on the Indonesia Stock Exchange in BEI with 98 with a research time of 21 days (March 26, 2020 – April 24, 2020). Data analysis in this study uses different test paired sample t-test, with the study's results showing an insignificant difference in abnormal return before and after the announcement of PSBB I (Large-Scale-Social Restrictions I). At the same time, there are significant differences before and after the announcement of PSBB I for trading volume activity. The results of this study can have implications for investors and potential investors as a source of information in decision making when investing and as a guideline to conduct an analysis of capital market performance as a basis for choosing companies that can provide large returns when important events such as the Covid-19 case occur.
Antesenden Minat Menggunakan BRI Mobile (BRImo) Pada Nasabah BRI Kantor Cabang Sesetan, Denpasar Putu Ayu Titha Paramita Pika; Kadek Darmaastawan; Ayu Indira Dewiningrat; Jonathan Jacob Paul Latupeirissa
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.v22i2.4439

Abstract

Tujuan dari penelitian ini adalah memperoleh bukti empiris pengaruh persepsi manfaat, persepsi kemudahan, persepsi keamanan dengan mediasi kualitas pelayanan terhadap minat menggunakan BRI Mobile (BRImo) pada nasabah Bank BRI Cabang Sesetan, Denpasar. Penelitian ini adalah penelitian kuantitatif deskriptif dengan responden yang dijadikan sampel terdiri dari 155 responden yang diambil secara accidental sampling. Pengumpulan data dilakukan dengan penyebaran kuesioner untuk mendapatkan data mengenai tanggapan dari nasabah terhadap minat menggunakan BRImo. Analisis data dalam penelitian ini menggunakan Structural Equation Modelling (SEM) melalui pendekatan Part lease square (PLS) dengan program SmartPLS 3.2. Hasil Penelitian menunjukan bahwa Persepsi Manfaat, Persepsi Kemudahan dan Persepsi Keamanan memberikan pengaruh positif dan signifikan terhadap Kualitas Pelayanan dan juga memberikan pengaruh positif dan signifikan terhadap Minat menggunakan Aplikasi BRImo melalui mediasi Kualitas Palayanan. Terdapat pengaruh yang paling kuat yaitu persepsi manfaat dengan nilai koefisien jalur 0,486 dan terlemah adalah variabel persepsi keamanan dengan koefisien jalur 0,109. Untuk penelitian selanjutnya, disarankan memperluas obyek penelitian dalam skala kota atau kabupaten serta menambahkan variabel baru yang belum pernah di hubungkan sebelumnya.
PENGARUH PERCEIVED USEFULNESS TERHADAP BEHAVIOR INTENTION TO USE E-WALLET GOPAY MELALUI MEDIASI ATTITUDE TOWARD USING DI KOTA TERNATE Christina Yanita Setyawati; Desiree Clarissa Polar
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.v22i2.3187

Abstract

Gojek is a business startup that provides application-based services and has earned a Decacorn degree. Decacorn title can be awarded to business startups that have a valuation of above US $ 10 billion. The mobile payment facility, Gopay, is one of 20 services provided by Gojek to answer the needs of people who are starting to switch from using cash to mobile payment. One's interest in using a technology is influenced by several factors. In the Technology Acceptance Model (TAM) theory, there are several factors that influence the interest in using E-Wallet, namely perceived usefulness, attitude toward using, and behavioral intention to use. The purpose of this study was to determine the effect of perceived usefulness on behavioral intention to use e-wallet, Gopay, through mediating attitude toward using in Ternate City. The method in this research is descriptive quantitative, with analysis tools using partial least square. This study has a sample of 145 respondents. The results of the study showed that perceived usefulness influenced positively and significantly on behavioral intention to use, and attitude toward using. Attitude toward using influenced positively and significantly on behavioral intention to use. Perceived usefulness has a positive and significant effect on behavioral intention to use through attitude toward using as a mediating variable. Keywords: attitude toward using, behavioral intention to use, perceived usefulness, Technology Acceptance Model (TAM)
Pengaruh Profitabilitas, Leverage dan Biaya Penelitian dan Pengembangan terhadap Nilai Perusahaan Sabna Aprila Maharani; Elen Puspitasari
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.v22i2.2860

Abstract

This study aims to analyze and examine the effect of probability, leverage and research and development costs on firm value. This reaserch is a type of quantitative research using secondary data from manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique in this research is purposive sampling. The sample in the study obtained a total of 80 samples, in terms of the method of determining the criteria that have been determined. The data analysis method used multiple linear regression. The results of this study explain that profitability and research and development costs have a positive effect on firm value, while leverage has no effect on firm value.
ANALISIS SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI SUMBER DAYA MANUSIA DALAM MENCEGAH ACCOUNTING FRAUD DENGAN AKUNTABILITAS KINERJA SEBAGAI VARIABEL INTERVENING Yulianus Bramero Kurniawan Rugu; Muslichah Muslichah
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.v22i2.3782

Abstract

This research is a causality study that aims to analyze the effect of the implementation of internal control systems and human resource competences on the prevention of accounting fraud with accountability performances as an intervening variable. The data in this study are primary data from 39 respondents who work at the Regional Finance Agency of East Manggarai Regency. The sampling technique in this study used the saturated sampling method using a survey method with questionnaire as a tool to collect data. Data analysis was carried out using the Partial Least Square method and hypothesis testing using the bootstrapping method using the SmartPLS 3. The results show that human resource competences has a significant effect on accountability performances and prevention of accounting fraud, accountability performances has a significant effect on prevention of accounting fraud. While the internal control system does not have a significant effect on accountability performances and prevention of accounting fraud. Accountability performances does not mediate the relationship between internal control systems and prevention of accounting fraud, while accountability performances mediates the relationship between human resource competences and prevention of accounting fraud.

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