cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surakarta,
Jawa tengah
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
 30   31   32   33   34 
Pengaruh Alokasi Dana Desa, Potensi Desa dan Kinerja Pemerintah Desa Terhadap Pemberdayaan Masyarakat Aldita Henry Linda Setyawati; Indra Lila Kusuma; Maya Widyana Dewi
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.v22i2.2912

Abstract

ABSTRACT This study aims to examine the effect of village fund allocation, village potential, and village government performance on community empowerment. This type of research includes quantitative research using primary data obtained directly by respondents using a questionnaire. The population in this study is the community in Demangan Village. The method used in selecting the sample is purposive sampling and determining the sample based on the criteria set by the researcher. Respondents in this study were 96 respondents. Based on the results of primary data processing (questionnaire) with multiple linear regression analysis method, F test and T test, it is known that the village fund allocation variables, village potential, and village government performance simultaneously have a significant effect on community empowerment. Partially this research shows that the allocation of village funds, village potential has a significant positive effect on community empowerment. Meanwhile, the allocation of village funds does not have a significant effect on community empowerment. Keywords: village fund allocation, village potential, village government performance, community empowerment
ANALISIS DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DESA DI WILAYAH KECAMATAN LAWEYAN SURAKARTA Deni Fitriani; Endang Masitoh; Purnama Siddi
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.v22i2.4344

Abstract

This study aims to examine and analyze the effect of Government Accounting Standards (SAP), Regional Financial Accounting Systems (SAKD), Government Internal Control Systems (SPIP), and HR competencies on the quality of financial reports. This study uses a type of research with a quantitative approach, where the instrument uses a questionnaire. The research sample was 58 respondents. The data analysis method used in this research is multiple linear regression for testing the research hypothesis. The results of the study prove that Government Accounting Standards (SAP) and HR competencies have no influence on the quality of financial reports. Meanwhile, the Regional Financial Accounting System (SAKD) and the Government's Internal Control System (SPIP) have an influence on the quality of financial reports. The amount of variability that can be explained by the independent variable on the quality of financial statements is 37.5%, meanwhile, the remaining 62.5% is influenced by other variables not included in this research model. Keywords : Government Accounting Standards (SAP), Regional Financial Accounting System (SAKD), Government Internal Control System (SPIP), HR competence and quality of financial reports.
PENGARUH PERSONAL COST DAN TINGKAT KECURANGAN TERHADAP MINAT MELAKUKAN WHISTLEBLOWING DENGAN SIKAP TERHADAP WHISTLEBLOWING SEBAGAI VARIABEL MODERASI Panca Wahyuningsih; Siti Alliyah; Prihasantyo Siswo Nugroho
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.v22i2.4273

Abstract

This study aims to examine the effect of personal cost, the level of fraud, on whistleblowing with an attitude towards whistleblowing as a moderating variable on the Auditor (Case Study on Public Accountant Firm Auditors in Semarang).This study uses primary data with a survey method obtained through a questionnaire. The population is the auditors who work at the Public Accounting Firm in Semarang. The number of samples of 120 respondents who were taken using purposive sampling technique. This research model is descriptive quantitative using explanatory research type. The data analysis technique used Partial Least Square (PLS).The results of the study partially show that personal cost has a significant positive effect on whistleblowing with a coefficient of 0.236 and a P value of 0.007, the level of fraud has a significant effect on whistleblowing with a variable coefficient value of 0.033 and a P value of 0.039. The attitude variable towards whistleblowing is not a moderating variable for the interaction between the personal cost variable and whistleblowing of 0.088 with a P value of 0.184 and the moderating variable for the interaction between the variable level of cheating and whistleblowing with a coefficient of 0.020 with a P value of 0.028.
PENGARUH WISHTLEBLOWING SYSTEM, PENCEGAHAN FRAUD, DAN PERILAKU ETIS TERHADAP LOYALITAS KARYAWAN Amru Sukmajati; Mar’ah Sholikhah
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.v22i2.4294

Abstract

This study was conducted to determine the effect of the Whistleblowing System, fraud prevention, and ethical behavior on the loyalty of employees of the Limited Liability Company (PT) Bank Perkreditan Rakyat BKK Karangmalang (Perseroda), Sragen Regency. This study uses a quantitative approach. The data source used is primary data obtained using a questionnaire given to employees of the Limited Liability Company (PT) Bank Perkreditan Rakyat BKK Karangmalang (Perseroda), Sragen Regency. The sampling technique in this study was purposive sampling. The scale used in this study is a scale from 1-5. The number of samples taken was 60. This study used multiple linear regression analysis techniques. The results show that the Whistleblowing System has a significant effect on employee loyalty, fraud prevention has a significant effect on employee loyalty, ethical behavior has a significant effect on employee loyalty and the Whistleblowing System, fraud prevention, and ethical behavior simultaneously have a significant effect on employee loyalty.
COLLABORATIVE POLICY OF THE GOVERNMENT OF BATU CITY IN IMPROVING THE COMMUNITY'S ECONOMY THROUGH SUSTAINABLE TOURISM, APPLE PICKING GROWTH IN TULUNGREJO VILLAGE, BATU CITY Reygina Marta Dewi; Ali Roziqin; Tri Sulistyaningsih; Mohammad Syahrul Gunawan
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.v22i2.3071

Abstract

The purpose of this study was to determine the active role of the Batu city government in increasing sustainable tourism and to find out the impact experienced by the community in the ongoing process of apple picking agro-tourism in the village of Tulungrejo, Batu City. By using this type of qualitative research. Sources of data in the form of interviews, observation and documentation, then the data is analyzed using data reduction, data presentation and data verification / drawing conclusions. The result of this research is that the Government is aggressively promoting the potential for entertainment tourism and natural tourism owned by Batu City, the impact is that tourist visits are increasing, and the opportunities for increasing the number of visitors to pick are getting bigger. At this time the lowest opportunity factor is the factor of "Cooperation with the Department of Agriculture", which is less important because the Service Government does not actively participate in disseminating information and promoting apple picking tours to the Makmur Abadi Farmer Group. The community is trying their best in developing agro-tourism in Tulungrejo Village with how to respect each other and compete fairly in managing agro-tourism in Tulungrejo Village. Keywords : Government, sustainable tourism, collaborative
PENGARUH ANGGARAN, KARAKTRISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN DAN KETIDAKPSTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL PADA PT. MULYA HUSADA JAYA CABANG SURAKARTA Nabila Hanan Zhafira; Suprihati Suprihati; Abdul Haris Romdhoni
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.v22i2.2916

Abstract

Mengetahui besarnya pengaruh anggaran, karakteristik informasi sistem akuntansi manajemen dan ketidakpastian lingkungan terhadap kinerja manajerial merupakan tujuan penelitian ini. Penelitian ini dilakukan dengan menggunakan data primer yang dikumpulkan dari beberapa responden menggunakan kuesioner yang dibuat oleh penulis. Sebanyak 42 responden digunakan sebagai sampel dalam penelitian ini. Data yang digunakan yaitu analisis linier berganda yang diolah menggunakan software SPSS 23. Hasil regresi penelitian ini mengatakan bahwa anggaran dan karakteristik informasi sistem akuntansi manajemen berpengaruh positif terhadap kinerja manajerial, sedangkan ketidakpastian lingkungan berpengeruh negatif terhadap kinerja manajerial pada PT MulyakHusada Jaya Cabang Surakarta, secara parsial variabel independen tidak berpengaruh signifikan terhadap variabel dependen. Hasil uji F menunjukkan hasil sebesar 0.20 yang berarti bahwa variabel independen memiliki pengaruh yang signifikan terhadap variabelkdependen. Hasil uji t menunjukkan bawhapvariabel anggaran berpengaruh signifikan terhadap kinerja karyawan dimana nilai uji t adalah 0.004 lebih kecil dari 0.05, sedangkan karakteristik informasi sistem akuntansi manajemen dan ketidakpastian lingkungan berpanguh tidak signifikan terhadap kinerja manajerial dimana hasil uji t karakteristik informasi sistem akuntansi manajemen adalah 0.424 lebih besar dari 0.05 dan hasil uji t ketidakpastian lingkungan 0.654 lebih besar 0.05 Hasil koefisien determinasi bahwa pengaruh yang diberikan oleh variabel anggaran, karaktreistik informasi sistem akuntansi manajemen dan ketidakpastian lingkungan sebesar 16.4% kemudian sebanyak 83,6% dipengaruhi oleh variabel lain diluar penelitian ini. Kata Kunci : Anggaran, KarakteristikkInformasi Sistem Akuntansi Manajemen, Ketidakpastian Lingkungan, Kinerja Manajerial.
Pengaruh Transparansi Laporan Keuangan dan Integrasi Laporan Keuangan terhadap Kepatuhan Wajib Pajak yang Dimoderasi oleh Etika Profesi Akuntan Pita Rizki Handayani; Sihar Tambun
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.v22i2.4002

Abstract

Research objectives to prove ethics of the profession management accountant as moderating variable influence over transparency of financial reports and integration of financial reports to taxpayer compliance. This type of research uses a quantitative approach to research. Descriptive quantitative research methods with the presentation of numbers ranging from data collection, data interpretation and exposure to number results. The results showed that 1) financial statements transparency, financial statements integration, and ethics of the management accountant profession had a positive and significant effect on taxpayer compliance and 2) financial statements transparency and financial statements integration moderated by the ethics of the management accountant profession had a positive and significant effect on taxpayer compliance.
Optimalisasi Penerapan PSAK 109 Akuntansi Zakat dan Infak/Sedekah Pada Badan Pengelola Zakat Nur Wahyu Ningsih; Arifa Kurniawan; Nanda Aulia; Raizky Rienaldy Pramasha; Ersi Sisdianto
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4923

Abstract

Indonesia merupakan negara muslim terbesar di dunia, hal ini membuat seluruh Badan Pengelola Zakat di Indonesia berperan penting dalam proses penghimpunan dan pendistribusian zakat dan infaq/sedekah. Literasi dan sosialisasi yang berkelanjutan membuat masyarakat Indonesia mempercayakan pengelolaan zakat dan infaq/sedekah kepada Badan Pengelola Zakat. Hal ini membuat Badan Pengelola Zakat harus melakukan transparansi dan akuntabilitas dalam standar pelaporan keuangan yang mengatur bidang pengelolaan zakat, berupa pengakuan, pengukuran, penyajian, dan pengungkapan. Penelitian ini bertujuan untuk mengetahui implementasi PSAK 109 Akuntansi Zakat dan Infaq/Sedekah pada Badan Pengelola Zakat Provinsi Lampung. Pendekatan penelitian menggunakan penelitian kualitatif deskriptif berupa wawancara dan observasi. Berdasarkan hasil penelitian menunjukkan bahwa Badan Pengelola Zakat Kota X, Y, dan Z telah membuat laporan penghimpunan, penerimaan dan penyaluran dana dengan sistem single entry yang hanya mencatat nama-nama muzzaki. dan jumlah dana yang dikumpulkan atau didistribusikan. Hal ini dapat diartikan bahwa pelaporan dana zakat hanya membuat indikator pengakuan dan pengukuran awal, sedangkan tidak melakukan penyajian dan pengungkapan.
Pengaruh Pandemic Covid -19 Terhadap Perilaku Manajemen Laba (Studi Empiris Pada Perusahaan Sub Sektor Hotel, Pariwisata, Restoran dan Retail) Rahmat Fajar Ramdani; Dimas Pratomo; Ahmad Zuliansyah
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5049

Abstract

This study aims to prove whether the COVID-19 pandemic has an effect on corporate earnings management behavior through an accrual approach which is analyzed through changes in discretionary values. accruals before and after the COVID-19 pandemic. The research sample consisted of 16 companies consisting of the hotel, tourism, restaurant and retail sub-sectors which were selected using the purposive sampling method. To analyze whether there is a significant difference in the value of discretionary accruals due to the COVID-19 pandemic, this study uses paired sample t - test analysis. The results of the study prove that empirically the covid -19 pandemic has no effect on earnings management behavior as evidenced by the absence of significant differences in the value of discretionary accruals before and after covid -19 in the hotel, tourism, restaurant and retail sub-sector companies. Keyword: manajemen laba dan discretionary accrual, non discretionary accrual, covid -19
ANALISIS FUNDAMENTAL DAN PENILAIAN SAHAM GUNA KEPUTUSAN INVESTASI (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI DAFTAR EFEK SYARIAH (DES) PERIODE 2017-2019) Nurhayati Nurhayati; Yulistia Devi; Ghina Ulfah Saefurrohman; Nur Wahyu Ningsih
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4688

Abstract

Saham merupakan insturmen investasi yang sangat popular di era saat ini. Terlebih lagi saham dapat memberikan keuntungan yang sangat besar dibanding dengan instrumen investasi lainnya. Namun saham juga tidak terlepas dari yang namanya resiko investasi. Oleh sebab itu perlu dilakukan berbagai strategi sebelum melakukan pembelian saham agar dapat terhindar dari resiko berinvestasi saham. Metode penelitian yang digunakan dalam penilitian ini adalah deskriptif kuantitatif. Penentuan sampel dalam penelitian ini menggunakan teknik Sampling Purposive dengan kriteria perusahaan konstruksi yang konsisten terdaftar di DES dan membagikan dividen kepada pemegang sahamnya dari tahun 2017-2019, maka diperoleh 4 sampel perusahaan yaitu ADHI, PTPP, WIKA, dan TOTL.. Teknik pengumpulan data menggunakan analisis dokumentasi. Dan teknik analisis data menggunakan perhitungan manual dengan menggunakan rumus rasio keuangan TATO, ROE, EPS,CR,DER, DPR, dan rumus penilaian harga saham PER dan PBV. Berdasarkan analisis fundamental dan penilaian harga saham bahwa ke 4 perusahaan konstruksi tersebut layak untuk di investasikan. Tetapi perusahaan TOTL menjadi perusahaan paling layak untuk di investasikan, dikarenakan efisiensi perusahaan yang dinilai dari rasio TATO (0,84) dan ROE (22,82%) berhasil memperoleh angka paling tinggi dari perusahaan lainnya serta kinerja perusahaan yang dinilai dari rasio EPS selalu mengalami kenaikan selama 3 tahun. Selain itu perusahaan TOTL merupakan perusahaan yang paling royal dalam membagikan dividen kepada pemegang sahamnya selama 3 tahun dengan nilai DPR sebesar 61,43% serta memiliki harga saham yang masi murah dengan nilai PER dibawah 15x. nilai PBV harga saham yang tinggi menggambarkan bahwa kepercayaan investor terhadap prosfek perusahaan sangat tinggi.

Page 32 of 107 | Total Record : 1067

 30   31   32   33   34 

Filter by Year

2012 2025


Reset
Filter By Issues
All Issue Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025 Vol. 26 No. 2 (2025): JAP Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025 Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025 Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024 Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024 Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024 Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024 Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023 Vol. 24 No. 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023 Vol. 23 No. 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 Vol. 23 No. 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022 Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022 Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022 Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021 Vol. 22 No. 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021 Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 Vol 19, No 02 (2019): Jurnal Akuntansi dan Pajak, Vol. 19, No. 02, Januari 2019 Vol 20, No 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019 Vol 19, No 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018 Vol 18, No 02 (2018): Jurnal Akuntansi dan Pajak, Vol. 18, No. 02, Januari 2018 Vol 18, No 01 (2017): Jurnal Akuntansi dan Pajak, Vol. 18, No. 01, Juli 2017 Vol 17, No 02 (2017): Jurnal Akuntansi dan Pajak, Vol. 17, No. 02, Januari 2017 Vol 17, No 01 (2016): Jurnal Akuntansi dan Pajak, Vol. 17, No. 01, Juli 2016 Vol 16, No 02 (2016): Jurnal Akuntansi dan Pajak, Vol. 16, No. 02, Januari 2016 Vol 16, No 01 (2015): Jurnal Akuntansi dan Pajak, Vol. 16 No. 01, Juli 2015 Vol 15, No 02 (2015): Jurnal Akuntansi dan Pajak, Vol. 15, No. 02, Januari 2015 Vol 15, No 01 (2014): Jurnal Akuntansi dan Pajak, Vol. 15, No. 01, Juli 2014 Vol 14, No 02 (2014): Jurnal Akuntansi dan Pajak, Vol. 14, No. 02, januari 2014 Vol 14, No 01 (2013): Jurnal Akuntansi dan Pajak, Vol. 14, No. 01, Juli 2013 Vol 13, No 02 (2013): Jurnal Akuntansi dan Pajak, Vol. 13, No. 02, Januari 2013 Vol 13, No 01 (2012): Jurnal Akuntansi dan Pajak, Vol. 13, No. 01, Juli 2012 More Issue