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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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TEKNIK DAN KOMUNIKASI PEMASARAN YANG TERINTEGRASI MENGGUNAKAN PENDEKATAN DARI INTERFACE MARKETING-FINANCE PADA PRODUK LIFEBUOY DI PT. UNILEVER INDONESIA TBK. Ibnu Wardani
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.v23i1.4980

Abstract

The finance and marketing divisions have a fairly high degree of independence, but on the other hand, the two divisions must work together to get good performance. So there needs to be a decision to integrate the finance and marketing divisions because the two divisions will always be in touch and can provide value to the company. An adaptive integration is needed to be able to follow the rhythm and dynamics of the international market. The basics of integration between the finance and marketing divisions have not changed radically with the need to pay attention to the marketing-finance interface. The marketing-finance interface technique is a method that has been used by all global industries, including the Fast Moving Consumer Goods (FMCG) industry which has many brand variants, due to competition for similar products to earn profits. This study aims to analyze and create an alternative with the marketing-finance interface at PT Unilever Indonesia Tbk. The research data consisted of primary and secondary data. Primary data was obtained through interviews with company management and with one of the lecturers at Diponegoro University who has experience in the Fast Moving Consumer Goods (FMCG) industry so that the data source can provide complete data accuracy. Then the secondary data in this study comes from the annual report data obtained from the company PT. Unilever. The research method used is a qualitative method with depth interviews, so this research can provide a detailed description of the research object. The research data were analyzed using the Miles and Huberman method including data reduction, data presentation and conclusion drawing. The results of the study state that a person's consumption level will continue to experience growth where the level of public consumption in Indonesia has a fairly high potential. Consumer behavior in choosing a product can be influenced by several factors, namely internal factors and external factors. Indonesia itself has such a large market. With Lifebuoy's strong position in the soap industry, it gives Lifebuoy an advantage to further strengthen its market share. In addition, at Unilever Indonesia, the relationship between the marketing division and the finance division has been well established as a cultural adaptation in accordance with the FMCG industry. Communication accompanied by a good understanding in terms of strategy formulation from the marketing and financial divisions will improve the company's financial performance. In overcoming competition in the FMCG industry, especially in the soap category, Unilever Indonesia has the right strategy in order to win the competition in Indonesia and in the world. Lifebuoy, which is Unilever's flagship product, will continue to maintain its advantages and continue to look for opportunities to continue to grow through product innovation.
Analisis Faktor Internal dan Eksternal yang Mempengaruhi Financial Distress Bank Pengkreditan Rakyat (BPR) di Indonesia pada Masa Pandemi Covid 19 Tri Wiragil Kosasih; Nugroho Heri Pramono; Fika Azmi
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.v23i1.5445

Abstract

This study aims to analyze internal and external factors that affect financial distress at BPRs in Indonesia during the covid 19 pandemic. Internal factors studied include: non-performing loans, cost income ratio, and working capital to total assets. While the external factors studied include: inflation, the rupiah exchange rate and interest rates. The population in this study is BPR registered with OJK for the period 2020. The sampling technique used is cluster sampling with the Slovin formula. The data analysis method used is multiple linear regression analysis which is processed using Eviews 11. Based on the results of data testing, the internal factor that has a positive effect on financial distress is working capital to total assets. Meanwhile, non-performing loan and cost income ratio have no effect on financial distress. In addition, the external factor that has a negative effect on financial distress is the interest rate. Meanwhile, inflation and the rupiah exchange rate have no effect on financial distress.
Board of Director Diversity in “Bhinneka Tunggal Ika” Concept Nor Rahma Rizka; Rika Meidiana Rahayu; Yacobus Soegiarto
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.v23i1.4082

Abstract

One of the mechanisms to implement good corporate governance is board of directors diversity. Studies found the board of directors diversity has a positive effect on firm performance. Bhinneka Tunggal Ika philosophy is the best symbol of unity in diversity of Indonesian. This study reflects the concept of "Bhineka Tunggal Ika" using an interpretive paradigm on the board of director diversity that can support the improvement of firm performance. This study uses library research. The results of this study found that the concept of “Bhinneka Tunggal Ika” is very suitable if applied to board diversity of board directors, especially in Indonesia.
PERAN PEMBANGUNAN INFRASTRUKTUR TERHADAP KETIMPANGAN PENDAPATAN DI KOTA DAN KABUPATEN PULAU JAWA Purwanto Widodo; Nani Ariani; Yudi Nur Supriadi
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.v23i1.5520

Abstract

Ketimpangan pendapatan merupakan masalah yang muncul akibat pembangunan yang mengutamakan laju pertumbuhan. Salah satu cara mengatasi ketimpangan ini adalah dengan membangun infrastruktur masif yang tersebar di seluruh wilayah sehingga akan meningkatkan kegiatan ekonomi di berbagai bidang. Penelitian ini dimaksudkan untuk mengetahui pengaruh pembangunan infrastruktur terhadap ketimpangan pembangunan yang terjadi di kota dan kabupaten di seluruh Jawa. Variabel ketimpangan pendapatan adalah Gini Ratio, sedangkan infrastruktur terdiri dari infrastruktur jalan, infrastruktur kelistrikan, dan infrastruktur air bersih. Periode pengamatan tahun 2008 – 2018. Analisis data yang digunakan adalah LSDV (Least Square Dummy Variable) untuk dapat menganalisis peran pembangunan infrastruktur terhadap ketimpangan pendapatan antar provinsi, provinsi, dan antar kota dan desa. Hasil analisis menunjukkan bahwa variabel infrastruktur yang terdiri dari infrastruktur jalan, infrastruktur kelistrikan, dan infrastruktur air bersih berpengaruh positif dan signifikan terhadap ketimpangan pendapatan di kota dan kabupaten di Pulau Jawa. Temuan penelitian ini adalah pengaruh variabel infrastruktur yang tidak konsisten, dimana produk akan berbeda jika datanya dikelompokkan berdasarkan provinsi dan kota, dan kabupaten.
PENGARUH KUALITAS AUDIT, FINANCIAL STABILITY, DAN KARAKTERISTIK KOMITE AUDIT TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS LQ 45 Suripto Suripto; Jayadih Jayadih
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.v23i1.4504

Abstract

This research aims to prove empirically the influence of audit quality, financial stability, and audit committee characteristics against financial statement fraud. This research was conducted in companies that are members of the LQ-45 Index listed on the Indonesia Stock Exchange for 2016-2020. The research method used is descriptive of associative. The type of data used is secondary data. Samples are collected using the purposive sampling method. The number of companies used as a sample of research as many as 21 companies with a research period of 5 (five) years, so that as many as 105 observation data were obtained. Processing data using the Microsoft Office Excel Program and the Eviews Statistics 9 Program. Statistical test results F variables of audit quality, financial stability, and audit committee characteristics influence simultaneously on financial statement fraud. The results of the financial stability variable test and the characteristics of the audit committee partially have a positive and significant effect on financial statement fraud. However, the audit quality variables partially have no effect on financial statement fraud.
PENERAPAN ANALISIS SWOT SEBAGAI STRATEGI PENGEMBANGAN USAHA INDUSTRI KERAJINAN ROTAN (Studi pada Desa Trangsan Kecamatan Gatak Kabupaten Sukoharjo) Silfia Oknita Puspitasari; Wikan Budi Utami; Suprihati Suprihati
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.v23i1.5785

Abstract

This study aims to determine the application of SWOT Analysis as a business development strategy for the rattan handicraft industry in Trangsan Village, Gatak District, Sukoharjo Regency. This research uses qualitative research methods with data collection techniques in the form of interview, questionnaires, observations and documentations. The data analysis technique used is the SWOT Analysis technique. The results of this study indicate that the rattan handicraft industry is located in quadrant I, namely growth. Where this quadrant is a very profitable situation for the company because strengths and opportunities can be utilized at the same time and are able to overcome the weaknesses and threats that exist within the company.
PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI SUMATERA UTARA Muhammad Firza Alpi; Rio Febrian Sirait
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.v23i1.5557

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan ekonomi, pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus terhadap belanja modal pada kabuptaen/kota di provinsi sumatera utara. Penelitian ini merupakan jenis penelitian asosiatif. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Sehingga sampel yang diperoleh sebanyak 31 kabupaten/kota di provinsi sumatera utara dengan total data pengamatan sebanyak 165 data selama 5 tahun pengamatan. Teknik pengumpulan data yang digunakan adalah dokumentasi dengan sumber data menggunakan data sekunder yang diambil melalui situs resmi DJPK Kemenkeu. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan alat bantu software SPSS 26. Hasil penelitian ini menunjukkan bahwa pertumbuhan ekonomi tidak berpengaruh terhadap belanja modal. Pendapatan asli daerah tidak berpengaruh signifikan terhadap belanja modal. Dana alokasi umum berpengaruh signifikan terhadap belanja modal. Dana alokasi khusus berpengaruh signifikan terhadap belanja modal. Kemudian pertumbuhan ekonomi, pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus dan berpengaruh terhadap belanja modal secara simultan.
Pengaruh Earning Per Share, Struktur Modal dan Return On Assets Terhadap Harga Saham Pada Perusahaan Subsektor Perdagangan Besar dan Perdagangan Kecil Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020 Anastasia Tetriani; Latersia Br Gurusinga
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.v23i1.4459

Abstract

This study aims to examine and analyze the effect of earnings per share, capital structure and return on assets on stock prices in large and small trading sub-sector companies listed on the Indonesia stock exchange for the 2016-2020 period. The research method used in this study uses quantitative research methods with quantitative descriptive research that is explanatory research. The population of this research is all large trading and small trading sub-sector companies listed on the Indonesia Stock Exchange totaling 61 companies. The sample of this research is 15 companies with purposive sampling technique. The results of the study show that partially Earning Pershare has an effect on stock prices, the rest Capital Structure and Return On Assets have no effect on Stock Prices. Simultaneously Earning Per Share, Capital Structure and Return On Assets affect earnings per share Keywords: Earning Per Share, Capital Structure and Return On Assets, Stock Price
PENGARUH STRES KERJA, LINGKUNGAN KERJA, DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN Muhammad Alfian Rizky Pratama; Dwiarko Nugrohoseno
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.v23i1.5380

Abstract

This research was conducted by researchers at PT XYZ, which is one of the companies engaged in the culinary industry in Indonesia. This research was conducted with the aim of knowing and proving the effect of work stress, work environment, and work discipline on employee performance. The population of the penitentiary system is about 1000 employees of PT XYZ, with a sample of 95 people responding with technical incident sampling. In this research, the technique for collecting data was obtained by distributing questionnaires through Google Form. Technical data analysis in research in this case descriptive analysis and inferential analysis with possible tools SmartPLS 3.2.9. Based on the tests in this study, it was found that the R Square Adjusted value was 0.800. The results of the hypothesis by this study state that, 1) work stress has a positive and significant effect of 0.417 on employee performance, 2) the work environment has a positive and significant effect of 0.400 on employee performance, 3) work discipline has a positive and significant effect of 0.157 on employee performance and 4) work stress, work environment and work discipline have a simultaneous effect on employee performance.
Analisis Pengaruh Overconfidence dan Experience terhadap Risk Attitude dengan Risk Perception sebagai Variabel Intervening (Studi Pada Wealth Manager Perbankan Di Kota Semarang) Edy Tri Wibowo; Susilo Toto Raharjo
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.v23i1.4981

Abstract

Bisnis wealth management atas dana nasabah premium memiliki potensi luar biasa, didukung oleh program pengampunan pajak (tax amnesty) yang masuk ke sistem perbankan, dan peringkat investasi Indonesia yang meningkat menjadi layak investasi. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi Risk Attitude pada welth management perbankan di Kota Semarang yaitu variabel Overconvidence, Experiance dan Risk Perception sebagai variabel intervening. Sampel penelitian ini berjumlah sebanyak 70 responden kemudian diberikan kuisioner untuk dijawab melalui google form akan tetapi data yang kembali dan dapat dianalisis sebanyak 63 responden. Penentuan sampel dilakukan dengan perhitungan yang dikembangkan oleh (Hair et al, 2010). Yaitu jumlah sampel yang diambil dari populasi ditentukan sebesar 5-10 dikali jumlah indikator. Penelitian ini terdapat 14 indikator, maka Jumlah indikator 14 x 5 = 70 Responden. Pada penelitian ini yang menjadi responden adalah welth management di Kota Semarang yang berjumlah 63 responden. Alat yang digunakan untuk menganalisis data adalah Smart PLS 3,3 dengan metode Structural Equation Modeling (SEM). Hasil penelitian terbukti bahwa dari lima hipotesis yang di usulkan pada penelitian ini dapat diterima. Adapun faktor-faktor yang berpengaruh secara signifikan positif pada Risk Attitude yaitu Overconvidence dan Experiance serta yang berpengaruh secara signifikan negatif terhadap Risk Attitude yaitu Overconvidence, Experiance dan Risk Perception.

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