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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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PENERAPAN GREEN ACCOUNTING, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN BANK UMUM SYARI’AH DIINDONESIA TAHUN 2018-2020 Fauzan Akbar Albastiah; 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.v23i1.4900

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan green accounting, dan corporate social responsibility terhadap kinerja keuangan. Penelitian ini menggunakan pendekatan metode kuantitatif deskriptif. Obyek penelitian ini adalah Bank Umum Syari’ah di Indonesia data penelitian berasal dari laporan keuangan dan Sustainability report Bank Umum Syari’ah di Indonesia tahun 2018-2020. Alat olah data yang digunakan untuk menguji data sampel penelitian yaitu SPSS 25 sebagai alat bantu untuk menganalisis data. Hasil penelitian menunjukkan bahwa penerapan green accounting, green banking dan corporate social responsibility berpengaruh positif signifikan terhadap kinerja keuangan. Keterbatasan penelitian ini yaitu hanya membahas seberapa besar pengaruh penerapan green accounting dan corporate social responsibility terhadap kinerja keuangan, serta jumlah sampel dan populasi yang diteliti hanya Bank Umum Syari’ah di Indonesia sehingga membuka peluang untuk peneliti-peneliti yang baru dengan mengangkat tema yang sama dengan jumlah sampe objek penelitian yang lebih banyak. Implikasi penelitian ini diharapkan agar bisa menambah khasanah ilmu pengetahuan berkaitan dengan penerapan green accounting dan corporate social responsibility terhadap kinerja keuangan.
PENGARUH MOTIVASI KERJA, PENGEMBANGAN KARIR DAN JAM KERJA FLEKSIBEL TERHADAP DISIPLIN KERJA PEGAWAI Seto Nurwidhiyanto; Syarif Ali
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.v23i1.5262

Abstract

This study is a quantitative study that aims to determine the impact of work motivation, career development, and flexible working hours on work dissipation at PT Karunia Mujur, Depok City. The population of this study were employees of PT Karunia Usaha Mujur, then the sample size was determined by 34 respondents using the saturated sample method and data collected using questionnaires via google form. The analytical technique applied is descriptive analysis technique and inferential analysis using the statistical test tool SMARTPLS 3.2.9. Meanwhile, the hypothesis test is t test and f test using a significance level of 5% (0.05). The results of this study show (1) there is no positive and insignificant effect between work motivation and work discipline; (2) there is a positive and significant effect between career development on discipline; (3) there is a positive and significant effect between flexible working hours on discipline; (4) Work motivation, career development, and flexible working hours simultaneously affect work discipline.
ACCOUNTABILITY AND TRANSPARENCY OF WAQF MANAGERS IN INCREASING TRUST IN ENDOWMENTS FOR DEVELOPMENT: LITERATURE STUDY Selfi Afriani Gultom; Andri Soemitra
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.v23i1.5263

Abstract

This article analyzes the role of accountability and transparency in increasing the trust of waqf institutions. Along with the development of information and science, waqf has become a financial instrument that is not only a means of improving welfare but also a supporter of development that can create state progress. This article is a literature study of reputable national and international books, journals. The discussion is sorted by taking content that is in accordance with the focus of the accountability theme. There are 50 selected journals with 20 national journals and 30 international journals. Furthermore, the content is divided into six focus discussions. The results of the discussion found that accountability and transparency were the main indicators to increase the trust of the wakif and the public regarding the waqf funds entrusted to the waqf management institution. Accountability and transparency are carried out not just preparing waqf accountability reports according to standards. Reports must be informed massively to all wakif, stakeholders, and the public by using various communication media, both print, and electronic media, so that waqf becomes a culture. The integrity of information will increase trust, increase the number of wakif and funds, add models of waqf instruments that can be used for comprehensive community development for the development of the country.
PERKEMBANGAN TEORI AKUNTANSI: TINJAUAN LITERATURE TERPILIH Muhammad Arfan Harahap; Saparuddin Siregar
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.v23i1.5259

Abstract

This study aims to explain the definition of accounting theory. In this case, it is more focused on positive accounting theory and normative accounting theory. The author uses sources from selected research journals. The conclusion of this research is that theory is often used as the basis for an action or practice. In its development, accounting theory is divided into four periods of accounting theory. The first period is called the Pre-Theory period 1492-1800. The second period is called the Pragmatic accounting period or the general scientific period from 1800-1955. Furthermore, the third period is referred to as the normative period 1956-1970. The last period and lasts until now is called the period of positive accounting theory which began in 1970. Normative accounting theory is a statement that is needed in accounting practice, normative accounting theory focuses on norms and is not intended for theory development. While positive accounting theory seeks to explain and predict phenomena related to accounting. Using an approach derived from positivism, empirical accounting research is developed to support and justify various accounting methods or practices in the real world.
ANALISIS PENGARUH CITRA MEREK, KUALITAS PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN MOBIL HONDA BRIO DI BOGOR Muhammad Iqbal; Heni Nastiti
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.v23i1.5264

Abstract

The Honda Brio car obtained the highest car sales figure in Indonesia in 2020 but has a lower brand image than its competitors as measured by the Top Brand Index. Based on this background, this study aims to determine, prove, and analyze the effects of brand image, product quality, and price on purchasing decisions for Honda Brio in Bogor. The population in this study is the owner of a Honda Brio car in Indonesia. The number of samples is determined by 75 respondents with the criteria of a Honda Brio car owner in Bogor using the purposive sampling method, and data is collected by distributing questionnaires through Google forms. The analytical techniques used in this research are the descriptive analysis technique and inferential analysis using SmartPLS 3.2.9. The results of the hypothesis test are as follows: (1) brand image has an effect on purchasing decisions of 0.249 positive and significant, (2) product quality has an effect on purchasing decisions of 0.300 positive and significant, and (3) price has an effect on purchasing decisions of 0.295 positive and significant, while the joint contribution is shown by the value of R Square Adjusted, which is 0.606 or 60.6%, while 39.4% by other factors.
ANALISIS KUALITAS LAYANAN TERHADAP LOYALITAS MELALUI KEPUASAN KONSUMEN PENGGUNA JASA TRANSPORTASI KRL COMMUTER LINE Farhan Atha Syarif; Alfatih S. Manggabarani
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.v23i1.5260

Abstract

This study uses quantitative methods because to determine the effect of service quality and customer satisfaction on the loyalty of KRL Commuter Line users in DKI Jakarta. KRL Commuter Line is the mainstay of transportation for DKI Jakarta residents. The population of this research is the KRL Commuter Line users in DKI Jakarta. The number of samples used is 100 respondents with purposive sampling method and distributing questionnaires through google form. The analysis technique uses descriptive and inferential analysis with SmartPLS 3.2.9 software. The results of R Square Adjusted for the consumer satisfaction variable are 0.734 or 73.4% and the consumer loyalty variable is 0.606 or 60.6%. The results of hypothesis testing are (1) service quality has a positive and significant effect on customer satisfaction with a value of 0.859, (2) customer satisfaction has a positive and significant effect on consumer loyalty with a value of 0.505, (3) there is a positive and significant effect on service quality on consumer loyalty with value of 0.306, and (4) service quality through satisfaction has a positive and significant effect on consumer loyalty with a value of 0.434.
DESIGNING THE ACCOUNTING PROFESSIONAL CODE OF ETHICS BASED ON THE LOCAL WISDOM OF THE GAYO COMMUNITY Ramdansyah Fitrah; Saparuddin Siregar
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.v23i1.5261

Abstract

The accountant's code of ethics provides accountants with dealing with clients, the public, and other accountants. Although there is already a code of ethics that regulates the accounting profession, cases of violations of professional ethics involving accountants still occur. The concept of ethics cannot be just a standard of professional code of ethics, and ethics must be full of values and meanings. Ethics is found in culture because culture is a value rooted in people's lives to regulate the order of people's lives themselves. The local wisdom value system of the Gayo community has a conventional value system: mukemel (self-esteem), tertip (orderly), setie (faithful), semayang-gemasih (affection), mutentu (useful), amanah (trustworthy), genap mupakat (colloquy), alang tulung (help each other), and bersikekemelen (competitive). The results show that the Gayo community's conventional value system is relevant to the basic principles of professional accountant ethics. Mutentu values are relevant to the principle of integrity, amanah values are relevant to the principle of objectivity and professional competence and due care, setie values are appropriate to maintaining confidentiality, and tertip values are relevant to the principles of professional behavior. Meanwhile, the values of semayang gemasih, alang tulung, genap mupakat, and bersikekemelen are the basic values that form the foundation for the values of mutentu, amanah, setie and tertip. Furthermore, mukemel value is the final behavior expected from an accountant as a manifestation professional accountant ethics.
PENGETAHUAN DAN KESADARAN MASYARAKAT TENTANG WAJIBNYA PAJAK Adinda Try Hidayah; Isa Anshori
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.v23i1.4109

Abstract

Taxpayer awareness is a condition from which taxpayers know, understand and implement taxes correctly. The higher the level of awareness of taxpayers, the better understanding and implementation of taxes so as to increase tax payments. The purpose of this study was to find out how the level of public knowledge about taxes, the level of public awareness about tax obligations, and the influence of public awareness on national development in Indonesia. Analysis of the factors that influence small and medium business owners in reporting tax obligations in Ceceng going. The results conclude that all factors (knowledge of taxpayers, understanding of taxpayers on tax regulations, perceived benefits of taxpayers from taxes, optimistic attitude of taxpayers towards taxes) have an influence on taxpayer awareness, but the knowledge of taxpayers about taxes has a negative influence. on taxpayer awareness. However, the taxpayer's understanding of tax regulations, the benefits felt by taxpayers from taxes and the taxpayer's optimistic attitude towards taxes have a positive influence on tax awareness. From the results of this study, it can also be seen that the most dominant factor influencing taxpayer awareness is the taxpayer's understanding of tax regulations
Karakteristik Konsumen Beras Berdasarkan Harga dan Kelas Sosial Pada Kecamatan Toboali Kabupaten Bangka Selatan Yulia Yulia; Rostiar Sitorus; Aruna Asista
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.v23i1.5541

Abstract

Beras merupakan komoditas tanaman pangan pokok yang dikonsumsi oleh sebagian besar penduduk di Indonesia. Beras yang dikonsumsi oleh masyarakat baik individu, rumah tangga, maupun usaha jasa. Konsumen beras pun terdiri dari beragam kelas sosial, baik ditinjau dari pekerjaan, pendapatan, kekayaan, dan variabel kelas sosial lainnya. Garis pendapatan konsumsi menunjukkan bahwa perbedaan pendapatan yang diperoleh menyebabkan perbedaan pola konsumsi pada setiap konsumen. Penelitian ini bertujuan untuk mengkaji karakteristik konsumen beras berdasarkan kelas sosial di Kecamatan Toboali Kabupaten Bangka Selatan. Metode pengambilan sampel dalam penelitian ini adalah Convinience Sampling. Teknik pengumpulan data yang dilakukan adalah Interview/Wawancara, Kuesioner, Observasi dan Survei, Focus Group Discussion. Pengolahan data dalam penelitian ini menggunakan analisis deskriptif untuk meringkas dan mempermudah pemahaman mengenai karakteristik dan proses pengambilan keputusan dalam pembelian beras oleh responden. Hasil penelitian menunjukkan bahwa karakteristik konsumen beras berdasarkan Kelas Sosial adalah sebagian besar responden berjenis kelamin perempuan, telah menikah, pekerjaan ibu rumah tangga, mempunyai suku Melayu dan berada dalam usia dewasa dalam sebagai pengambil keputusan terkait dengan konsumsi beras dalam memenuhi kebutuhan keluarga.
PENGARUH MOTIVASI KERJA, DISIPLIN KERJA, DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA I Dewa Gede Kurnia Yudhana Dwi Anggara; Renny Husniati
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.v23i1.5379

Abstract

This research is a quantitative research with the aim of analyzing the effect of work motivation, work discipline, and work environment on employee performance at the Tangerang City Personnel and Human Resources Development Agency. BKPSDM is an agency that has the task of handling the field of staffing and development of Civil Servants. In this study, the population was BKPSDM employees with non-echelon/staff/executive positions, which was determined by the number of samples as many as 80 respondents using purposive sampling method and data were collected by distributing questionnaires via google form. In this study using descriptive analysis techniques and inferential analysis using SmartPLS 3.2.9. In this study, the results obtained R Square value of 0.721 or 72.1%, then the results of hypothesis testing in this study are as follows, (1) there is a positive and significant influence between work motivation on employee performance which has an influence of 0.469, (2) there is a positive and significant influence between work discipline on employee performance which has an influence of 0.278, and (3) there is a positive and significant effect between the work environment on employee performance which has an influence of 0.240.

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