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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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Apakah Pandemi Covid-19 Mempengaruhi Kualitas Pendapatan? Tenripada Tenripada; Arung Gihna Mayapada; Muhammad Afdhal; Andi Ainil Mufidah Tanra; Husnul Hatimah; Muhammad Ilham Pakawaru; Indra Basir; Septian Septian
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.v23i1.5495

Abstract

This study aims to empirically examine the impact of the COVID-19 pandemic on the quality of earnings reported by companies in the restaurant, hotel, and tourism sub-sector in Indonesia. This research is quantitative research with the data analysis technique of paired sample t-test. The research period is before and during the COVID-19 pandemic, namely 2019-2020. Earnings quality in this study is operationalized by discretionary accruals calculated using the model of Kothari et al. (2015). This study reveals no significant difference in earnings quality between before and during the COVID-19 pandemic. However, the mean earnings quality before the Covid-19 pandemic was higher than during the Covid-19 pandemic. This research contributes to providing empirical evidence on earnings quality during crises such as the COVID-19 pandemic. The results of this study also contribute practically to regulators in formulating policies related to financial statements during situations.
PENERAPAN SISTEM AKUNTANSI BERBASIS ANDROID GUNA PENINGKATAN KUALITAS PENYUSUNAN LAPORAN KEUANGAN UMKM BUDIDAYA IKAN HIAS DESA GEMPOLAN PAKEL TULUNGAGUNG Lelyana Wahyuningtyas; Dyah Pravitasari
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.v23i1.5378

Abstract

The development of information technology has a very rapid impact on the Accounting System. As in recording financial statements, which are increasingly made easier through financial bookkeeping applications on Android smartphones. The benefits of implementing an Accounting System in business will make it easier for MSME actors to evaluate performance, and find out financial position. The purpose of this study is to understand the implementation of an android-based accounting information system with the BukuKas application to improve the quality of the economic activities of SMEs located in Gempolan Village, Pakel District, Tulungagung Regency and work in the field of ornamental fish cultivation which is located in terms of making financial reports. This research activity uses a method in the form of a qualitative method, while the data used during the research is in the form of raw or primary data obtained face-to-face by interviewing business actors. In carrying out their business, these ornamental fish cultivation MSME actors only remember a transaction without being disabled and care about their financial condition. With the BukuKas application, it can help prepare financial reports for free, effectively and efficiently so that it looks more professional in its business operations.
PENGARUH LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (Studi Empiris Perusahaan Plastik dan Kemasan Yang Terdaftar Di BEI Periode 2016-2020) Emi Masyitah; Eka Purnama Sari; Anggraini Syahputri; Julyanthry Julyanthry
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.v23i1.5854

Abstract

This study aims to determine the effect of leverage, profitability and company size on tax aggressiveness. The population in this study is all companies registered in the IDX plastic and packaging sub-sector during the research period: 2016-2020. The sampling technique used is purposive sampling. The samples obtained were 6 companies, with a total of 30 observations. The finding is that there is no significant influence between leverage, profitability and the size of the company on tax aggressiveness. Leverage, profitability and the size of small or large enterprises do not affect management to carry out tax aggressiveness.
PENGARUH NILAI TUKAR, UKURAN PERUSAHAAN DAN LEVERAGE KEUANGAN TERHADAP PROFITABILITAS (Studi Pada Bank BUMN Yang Terdaftar Di Bursa Efek Indonesia) Risnaningsih Risnaningsih; Carmelinda Venansia Du Goma; Hendrik Suhendri
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.v23i1.5440

Abstract

The purpose of this research is to directly determine the effect of the exchange rate, company size and financial leverage on profitability in state-owned banks as partially registered on the Stock Exchange. This research uses a quantitative descriptive method. In this research, the sample that will be used is a total sample of 4 State-Owned Enterprises banks that have been registered on the IDX. In this research, it is like using a financial report from 2014-2021. The data analysis technique that will be used is using multiple linear regression analysis. The results of this research prove that there is a significant influence on the profitability ratio in State-Owned Enterprise Banks as can be proven based on the Tcount = 3.128, company size can have a significant and significant effect on profitability in State-Owned Enterprise Banks with Tcount = 5,690 and financial leverage has a significant effect on profitability at state-owned banks with t count = 3.486. Banking companies in increasing profitability need to pay attention to financial leverage ratios and company size so that the company value is higher.
ANALISIS KINERJA KEUANGAN UNIT PENGELOLA KEUANGAN PADA BADAN KESWADAYAAN MASYARAKAT ATAU LEMBAGA KESWADAYAAN MASYARAKAT DI KOTA MADIUN Nurul Qodriyah; Soffia Pudji Estiasih
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.v23i1.4865

Abstract

In the current effort to alleviate poverty in Indonesia, the Kotaku program (City Without Slums) tries to play an active role in assisting the Government in dealing with this crisis. In implementing the program, Kotaku does not go directly to the community, but is assisted by the Community Self-Sufficiency Agency/Institution (BKM/LKM). Through the UPK (Financial Management Unit) institution in each BKM/LKM with the focus of its activities, namely revolving economic activities, the more pro-active in carrying out its revolving loan activities. The purpose of this study was to assess the financial performance of UPK in managing revolving loans by UPK BKM/LKM in Madiun City. The research method uses descriptive qualitative analysis, with data collection methods using interviews and documentation, with financial performance indicators that have been determined by the UPK, namely Cost Coverage (CCr), Return on Investment (ROI), Portfolio at Risk (PAR) and Loan at Risk. (LAR), if the results are declared feasible, then the UPK has the right to continue the revolving loan program. The results of this study indicate that the performance of the UPK is said to be feasible to continue the revolving loan program, this is indicated by the presence of a higher ratio value than the value of the financial performance indicators, although there are several indicators that show unsatisfactory results but there are still efforts from the UPK management to continue to take action, corrective actions to maintain the continuity of this revolving loan program so that it can continue.
PENGARUH KOMPETENSI APARATUR DANA DESA, KOMITMEN ORGANISASI PEMERINTAH DESA, DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS DANA DESA Aldian Prestya; David Adechandra Ashedica Pesudo
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.v23i1.5593

Abstract

The purpose of this study was to examine the effect of apparatus, village government organizational commitment, and community participation on village fund accountability. This study uses mixed methods by combining two forms of research approaches, namely quantitative and qualitative. The population is village officials and village communities in Truko Village, Bringin District, Semarang Regency. The sampling technique used the slovin formula by distributing 24 questionnaire questions to 50 village communities and conducting interviews with the Village Head, Village Treasurer, and PLT Desa as village apparatus representatives to support statistical findings. This study uses primary data obtained by distributing questionnaires through direct surveys. Hypothesis testing using multiple linear regression analysis with SPSS application. The results showed that the competence of the village fund apparatus, village government organizational commitment, and community participation had a positive and significant effect on fund accountability.
THE IMPACT OF CORPORATE GOVERNANCE ON ROA AND STOCK RETURN Bagas Wicaksono; Sugeng Wahyudi
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.v23i1.4983

Abstract

This paper aims to examine the effect of corporate governance on company performance. This study uses components of corporate governance, namely, independent ownership, concentrated ownership, board independence and board size as independent variables. The dependent variable used to describe the company's performance is return on assets and stock return. This research population is companies listed on IDX and samples taken from companies from the manufacturing sector from 2016 to 2019 collected 540 samples. Based on the results of the research analysis, board independence and board size variables have a significant positive effect on the return on assets variable that supports agency theory and ownership concentration variables have an influence on stock returns that support signal theory
Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris Kabupaten Klaten) Henny Indriati; Sri Laksmi Pardanawati; Wikan Budi Utami
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.v23i1.5783

Abstract

The purpose of this study was to determine the awareness of taxpayers, tax sanctions, and tax service services on individual taxpayer compliance. This type of research is classified as quantitative research. The population in this study is an individual taxpayer in Klaten Regency. Sample selection using incidental sampling technique, with a total sample of 100 respondents. The type of data used is subjective data, and the data source used is primary data. The data collection method used is by using a questionnaire in the form of closed questions. The results of the study show that 1) taxpayer awareness, tax sanctions, and tax service services have a simultaneous effect on individual taxpayer compliance, 2) taxpayer awareness has a significant effect on individual taxpayer compliance, 3) tax sanctions have no effect on taxpayer compliance. individual tax, 4) tax service services have a significant effect on individual taxpayer compliance. Keywords: Taxpayer compliance, taxpayer awareness, tax sanctions, and tax service.
PENGARUH KOMITMEN ORGANISASI DAN TINGKAT KECURANGAN TERHADAP INTENSI MELAKUKAN WHISTLE BLOWING DENGAN SIFAT MACHIAVELLIAN SEBAGAI PEMODERASI Yunita Kurnia Shanti
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.v23i1.5692

Abstract

This study aims to examine the effect of organizational commitment and the level of fraud on the intention to do wishtle blowing with Machiavellian nature as a moderator at PT Jaya Konstruksi Manggala Pratama, Tbk. The population in this study were all permanent employees who worked at PT Jaya Konstruksi Manggala Pratama, Tbk as many as 45 people. The sampling method using a saturated sample, namely the use of the entire population without having to draw a research sample as the unit of observation, is referred to as the saturated or census technique. The number of questionnaires as many as 45 were distributed and obtained a sample of 32 respondents who returned and could be tested. Methods of data analysis using multiple linear regression and MRA. The results of this study indicate that organizational commitment has a significant effect on the intention to do whistle blowing. The two levels of fraud have no effect on the intention to do whistle blowing. The three organizational commitments and the level of fraud simultaneously affect the intention to do whistle blowing. The four Machiavellian traits are not able to moderate the effect of organizational commitment on the intention to do whistle blowing. The five Machiavellian traits are not able to moderate the influence of the level of fraud on the intention to do whistle blowing. The six Machiavellian traits are able to moderate the effect of organizational commitment and the level of fraud simultaneously on the intention to do whistle blowing. This shows that the large or small value and form of existing fraud still needs to be reported as an action that can harm the company in the short and long term, regardless of whether the individual expects a reward in the form of money or the like but rather on loyalty and commitment to the organization.
Pengaruh Pengendalian Internal, Manajemen Risiko Dan Wistleblowing System Terhadap Pencegahan Fraud Agus Sulistiyo; Harti Budi Yanti
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.v23i1.6016

Abstract

This study aims to examine the effect of internal control, risk management and whistleblowing system on fraud prevention. This research is a type of quantitative research, the data used in this study are primary data obtained from questionnaires, the number of samples is 35 respondents using purposive sampling technique. The data analysis technique used multiple linear regression with SPSS v24 program tools. The results showed that internal control had a significant effect on fraud prevention. Risk management has a significant effect on fraud prevention and the whistleblowing system has a significant effect on fraud prevention. Simultaneously internal control, risk management and whistleblowing system has a significant effect on fraud prevention.

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