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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 Pelayanan, Kualitas Produk, Dan Lokasi Terhadap Keputusan Pembelian. (Studi Kasus Pada Indomaret Ruko Garuda Mas) Dewangga Dwi Kharislam; Yuwita Ariessa Pravasanti; Suhesti Ningsih
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.v22i2.2877

Abstract

The purpose of this the research is to know the influence of service, product quality, and location on purchasing decisions at Indomaret Ruko Garuda Mas. This study uses three independent variables namely service, product quality and location with the dependent variable is purchasing decisions. The data in this study were collected through distributing questionnaires to 100 people who had visited Indomaret Ruko Garuda Mas as research samples. The sampling technique used is purposive sampling. The data analysis method used is quantitative analysis, namely validity and reliability tests, multiple linear regression analysis, F test, t test and the coefficient of determination. The results of this study indicate that the service, product quality, and location variables simultaneously influence purchasing decisions, this is evidenced by the significance value of the f test, which is 0.000
Key Factors Transformasi Digital UMKM (Pendekatan Analisis MICMAC pada UMKM di Bali) Ni Nyoman Reni Suasih; Putu Yudy Wijaya; I Made Endra Kartika Yudha
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.v22i2.4014

Abstract

Pandemi Covid-19 mengakibatkan sektor pariwisata di Bali menurun drastic, sehingga tenaga kerja pariwisata terdampak banyak yang beralih menjadi wirausahawan dengan mendirikan UMKM karena relati mudah tanpa modal yang tinggi. Namun untuk dapat bersaing, dan mampu memanfaatkan peluang adanya pembatasan pada masa pandemi, maka UMKM perlu melakukan transformasi digital, bukan hanya antara usaha dengan customer, tetapi juga antara usaha dengan karyawannya. Tujuan dari penelitian ini adalah untuk mengidentifikasi dan menganalisis key factors transformasi digital UMKM di Provinsi Bali melalui pendekatan analisis terstruktur prospektif dengan software MICMAC. Hasil analisis menunjukkan bahwa influence/determinant variables (key drivers) pada transformasi digital UMKM di Bali adalah variabel atau key factors infrastruktur digital, preferensi digital customer, kepemimpinan dan manajemen, serta alokasi modal. Relay variables terdiri dari iklim inovasi, penguasaan teknologi, kondisi dan tuntutan lingkungan, serta human resources. Sedangkan budaya organisasi termasuk depending variable dan literasi digital masyarakat termasuk excluded variable. Variabel infrastruktur digital merupakan variabel yang paling berpengaruh, sedangkan variabel yang paling tergantung adalah penguasaan teknologi (pada interaksi langsung) dan iklim inovasi (pada interaksi tidak langsung).
Kontribusi Penghimpunan Wakaf Uang Berbasis Komunitas Sebagai Sarana Moderasi Beragama Terhadap Sustainable Development Goal Provinsi Lampung Ghina Ulfa Saefurrohman; Moh Bahrudin; Yulistia Devi; Wasril Purnawan; Iis Rahayu
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.v22i2.4013

Abstract

Indonesia berkomitmen untuk melaksanakan agenda pembangunan dalam rangka mendorong upaya untuk mengurangi kemiskinan, kesenjangan kaya-miskin, mendorong hak asasi manusia serta perlindungan terhadap lingkungan hidup. Komitmen ini mendorong pemerintah untuk memanfaatkan sumber daya dalam negeri guna percepatan pencapaian Tujuan Pembangunan Berkelanjutan (Sustainable Development Goal). Wakaf uang yang sifatnya fleksibel sehingga lebih mudah untuk diterapkan ke hal-hal yang sifatya produktif. Jumlah umat muslim yang terbesar di dunia terutama di Indonesia merupakan sebuah aset besar dalam penghimpunan dan pengembangan wakaf uang. Jika wakaf uang dapat diimplementasikan dengan baik, maka akan terdapat dana potensial yang dapat dipergunakan bagi kemaslahatan umat. Sebagai negara yang heterogen, Indonesia disepakati bukan sebagai negara agama, tapi juga tidak memisahkan agama dari kehidupan sehari-hari penduduknya. Salah satu esensi kehadiran agama adalah untuk menjaga martabat manusia sebagai makhluk mulia ciptaan Tuhan, termasuk menjaga untuk tidak menghilangkan nyawanya. Penelitian ini beertujuan untuk mengetahui kontribusi penghimpunan wakaf uang dengan pendekatan moderasi beragama terhadap Sustainable Development Goal di Provinsi Lampung. Penilitian ini termasuk dalam penelitian lapangan. Hasil dari penelitian ini menyatakan bahwa BWI Provinsi Lampung telah mampu menunjukkan kontribusinya dalam proses mencapai tujuan global SDGs pada kesehatan, pendidikan yang berkualitas, dan konsumsi dan produksi bertanggung jawab.
Pengaruh Curent Ratio, Debt to Equity Ratio, Total Asset Turnover Terhadap Perubahan Laba Yudhi Priyono; Hadi Samanto; Sumadi Sumadi
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.v22i2.2892

Abstract

This study aims to influence the current ratio (CR), debt to equity ratio (DER), and total asset turnover (TATO) on changes in profits at manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This type of research is quantitative research, with secondary data sources taken from www.idx.co.idin 2017 to 2019. Sampling techniques using purposive sampling so that 28 companies obtained with 84 observations of financial statements manufatur company. Data techniques use multiple linear regression analysis. The results showed that each variable current ratio, debt to equity, total asset turn over affects the change in profit. Current ratio, debt to equity, total asset turn over jointly affects the change in profit
Apakah Kinerja Lingkungan Mempengaruhi Pengungkapan Lingkungan? Widyawati Widyawati; Pancawati Hardiningsih
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.v22i2.4000

Abstract

Environmental disclosure is one of the company's communications on environmental performance information to all its stakeholders. Environmental disclosure has become a mandatory reporting item that has been regulated in government regulations but in practice there are still many companies that do not disclose the environment. This study aims to empirically examine the effect of environmental performance on environmental disclosure. Environmental disclosure standards use the Global Reporting Initiative (GRI) index as a benchmark and analysis of annual reports and sustainability reports. The selected sample is 96 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period. The sampling technique used purposive sampling and the data were analyzed using multiple linear regression. The results showed that environmental performance had an effect on environmental disclosure.
Jalan Terjal Implementasi QR Code Bank BCA di Bali Miranda Devi Sonnya Lomi; Gede Sri Darma
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.v22i2.4073

Abstract

Penelitian ini memiliki tujuan agar diketahui bagaimana pengetahuan, minat, manfaat, dan kendala QRIS BCA pada dalam melakukan transaksi pembayaran. Penelitian ini menggunakan desain penelitian yaitu penelitian kualitatif. Peneliti memakai teknik wawancara secara mendalam dengan orang yang paling mengetahui dan menguasai tentang prosedur dan penggunaan QRIS BCA. Data diperoleh melalui wawancara mendalam dengan masyarakat yang merupakan nasabah BCA di Kota Denpasar dan Kabupaten Badung. Hasil dari penelitian ini menunjukkan bahwa kebanyakan orang sudah tidak asing dengan metode pembayaran berbasis QR Code atau QRIS. Meski sudah memiliki aplikasi pembayaran berbasis QRIS, namun belum sepenuhnya masyarakat mengetahui dan menggunakannya untuk transaksi di merchant. Minat masyarakat untuk menggunakan QRIS BCA dipengaruhi oleh kebutuhan, undangan dari penyelenggara, teman, dan pemerintah. Namun ada masyarakat, yang belum berminat untuk menggunakan fitur QRIS BCA sebagai alat pembayaran karena masih lebih nyaman menggunakan pembayaran tunai. Faktor kendala yang dihadapi masyarakat untuk menggunakan QRIS BCA adalah ketidakstabilan Sinyal, kurangnya sosialisasi pengetahuan tentang QRIS, rusaknya Barcode QRIS, dan belum semua Merchant menggunakan QRIS BCA. Adapun manfaat QRIS yang dirasakan yaitu membuat pembayaran menjadi lebih mudah, aman, efektif dan efisien, akuntabel dan transparan dalam semua jenis transaksi yang dilakukan
ANALISIS PROBABILITAS GAGAL BAYAR SEBELUM DAN SAAT PANDEMI COVID-19 DENGAN MODEL MERTON PADA PERUSAHAAN LEASING TERDAFTAR DI BURSA EFEK INDONESIA Zhafira Rory Ramadhani; Alfiana 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.v22i2.3139

Abstract

The COVID-19 pandemic in Indonesia was officially announced by the government in March 2020. This study aims to determine the difference in the probability of default between before and during the COVID-19 pandemic using the Merton Model. The research approach uses a quantitative approach by testing the difference in the probability of default in leasing companies listed on the Indonesia Stock Exchange. Using descriptive statistical analysis, the sample processed in this study was obtained from a purposive sampling method of 10 companies that issue bonds and consistently issue quarterly reports (Q1-Q4) in 2019 and 2020. The Merton model is used to measure the probability of default in each research sample company.The results showed that there were differences in the probability of default before and during the COVID-19 pandemic. Calculations using the Merton Model show that in 2019 the existing leasing sector companies have a low probability of default, even almost nil, with the exception of PT Indonesia Infrastructure Finance (IIFF) and PT Mandiri Tunas Finance (TUFI). While in 2020 the ten samples experienced spike in the probability of default, the two highest being PT Astra Sedaya Finance (ASDF) and PT Mandala Multifinance, Tbk (MFIN).
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL KABUPATEN DAN KOTA DI PROVINSI JAWA TENGAH TAHUN 2017-2019 Sigit Adi Pratama; LMS Kristiyanti; Sri Laksmi Pardanawati
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.v22i2.2967

Abstract

This study aims to determine the Effect of Regional Taxes, Regional Levies and General Allocation Funds on Capital Expenditures in Regency and City Governments in Central Java Province in 2017-2019. Capital Expenditure has an important role. This research is a quantitative research. The subject of this research is the district and city government in Central Java Province consisting of 35 districts and cities. The data used comes from the Report Realization of the 2017-2019 APBD. Data collection techniques using the method of documentation. Test requirements analysis using classical assumption test, namely normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Hypothesis testing in this study used multiple linear regression analysis, t test (partial), F test (simultaneous), and the coefficient of determination (R2) test. Regional levies have no significant effect on Capital Expenditures. The General Allocation Fund variable has a significant effect on Capital Expenditures. Simultaneously Regional Taxes, Regional Levies, and General Allocation Funds have a significant effect on Capital Expenditures. So it can be concluded that if Regional Taxes and General Allocation Funds increase, it will increase the allocation of Capital Expenditures.
PENGARUH KESESUAIAN KOMPENSASI, PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD Hadi Samanto; Yuwita Ariessa Pravasanti; Sinta Agus Saputra
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.v22i2.4292

Abstract

This research aims to find out the effect of Compensation Suitability, Internal Control and Good Corporate Governance on Fraud Prevention in Syariah Solo Hotels. The type of data used in this study is primary data in the form of compensation conformity questionnaires, internal control and Good Corporate Governance affecting fraud prevention. The population used in this study is all employees consisting of each Department in Hotel Syariah Solo as many as 88 Karywan. Sampling using the formula Slovin and obtained a sample of 47 respondents. The data anlaisis technique uses multiple linear regression analysis with the help of the SPSS program version 18.00. Results of analysis of research data: 1) Conformity of compensation, internal control and Good Coroporate Government simultaneously had an effect of 52.7% on fraud prevention in Hotel Syariah Solo; 2) The suitability of compensation has no significant effect on fraud prevention in Hotel Syariah Solo; 3) Internal control has no significant effect on the variables of fraud prevention in Hotel Syariah Solo; and 4) There is a significant influence on Good Corporate Government on fraud prevention variables.
Family Ownership and Corporate Performance I Putu Sugiartha Sanjaya; Rayenda Khresna Brahmana; Wimpie Yustino Setiawan
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.v22i2.3202

Abstract

The paper aims to investigate whether family ownership as controlling shareholder effect on firm performance. This paper uses ultimate (direct and indirect) ownership to identify a listed firm owned by family or non-family. Family ownership is majority shareholder for listed companies in Indonesia. Family ownership will be good impact (competitive advantage) or bad impact (private benefit) on companies. The study also motivates to study this topic because investigating on family ownership as controlling shareholder is limited in Indonesia. The study uses panel data or pooled data. The method for collecting data is archival. Unit of analysis of the study is organization. Sample of this study is 604 observations during 2001-2007. This study uses purposive sampling to collect data from the Indonesian Stock Exchange. This study collects and searches ultimate ownership on chain of ownership structure in manufacturing companies listed in the Indonesian Stock Exchange. This study uses ultimate ownership to identify family ownership or non-family ownership because the reality of ownership structure in public companies in Indonesia is concentrated. This study identifies direct and indirect ownerships on chain of ownership. Based on direct and indirect, this study can identify ultimate ownership whether are family or non-family ownership. This study uses return on assets to proxy firm performance. The return is operating income. To analysis data, this study uses multiple reggresion model. Dependend variable is firm performance and independen variable is family ownership. The results of this study are family ownership negatively affect to firm performance. It indicates that ownership by family reduce firm performance. These results suggest that entrenchment effect is more dominant than alignment effect on the family ownership. The research focus only for manufacturing industry and data is only from 2001-2007. The results of the study will impact for regulation to lead listed companies have to disclosure the ultimate owner because it is a potential agency problem in Indonesia. The results also give information for potential and existing investor to give more pay attention on financial statements because it is potential to mislead on the statements. Keywords : Ultimate Ownership, Family, Firm Performance, Entrenchment Effect

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