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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 KEPUASAN KERJA, PENGEMBANGAN KARIR, DAN LINGKUNGAN KERJA TERHADAP TURNOVER INTENTION DI PT XYZ Ariel Azzario Rachmandha; 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.v23i1.5693

Abstract

This study is a quantitative study with the aim of knowing and proving the effect of job satisfaction, career development, and work environment on turnover intention at PT XYZ. The population in this study were employees of PT XYZ with staff positions, then the number of samples was determined as many as 88 respondents using the purposive method and convenience sampling and data were collected by google form. The analytical technique used in this research is using inferential analysis using SmartPLS 3.3.5. In this study, the results of the R Square value is 0.641 or 64.1%, then the results of hypothesis testing in this study are as follows, (1) there is a positive and significant effect between job satisfaction on turnover intention which has an effect of 0.144, (2) there is a positive and significant influence between career development on turnover intention which has an effect of 0.542, and (3) there is a positive and significant effect between the work environment on turnover intention which has an influence of 0.231, and (4) the variables of job satisfaction, career development, and work environment simultaneously affect turnover intention
FAKTOR-FAKTOR PENYEBAB FINANCIAL DISTRESS DIUKUR MENGGUNAKAN METODE ARTIFICIAL NEURAL NETWORK PADA PERBANKAN SYARIAH DIINDONESIA Eka Sri Wahyuni
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.v23i1.6009

Abstract

This study aims to determine the factors that affect financial distress measured using the artificial neural network method in Islamic banking in Indonesia, where this study is a quantitative study that uses a data processing tool, namely SPSS version 20. The results of this study show that what affects financial distress when measured using the artficial neural network method is only operating income operating costs (BOPO) which have a significant positive influence while for other facto-factors such as Non Performing Financing (NPF), Financing to Deposit Ratio (FDR) does not have a significant positive influence, after being tested together the three factors that affect financial distress can produce a positive and significant influence.
EFEKTIFITAS DAN EFISIENSI TEKNOLOGI INFORMASI MELALUI TELEWORKING AUDITOR INTERNAL DI MASA PANDEMIC James Pelupessy
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.v23i1.5696

Abstract

The Industrial Revolution 4.0 which is in line with the technological revolution requires human resources to be competent and reliable in the use of technology. These changes have greatly impacted to the work of professional auditors in the midst of a pandemic. Limited physical access, necessities of life and work professionalism are considerations for auditors to continue to carry out auditing online, namely Teleworking. This study is a qualitative descriptive study that aims to assess the effectiveness and efficiency of teleworking in the internal auditor profession during the pandemic. The informants in this study were Maluku provincial government staff who were government internal supervisory staff or APIP. Research data obtained from interviews with four APIP informants offline and online. The results show that teleworking in a pandemic situation is very effective and efficient in the internal auditor profession and the auditor's skills and competencies in mastering digital information technology while still applying audit standards to produce quality audits.
Konsep Governmentality dalam Membangun Fondasi Konseptual Peran Audit Internal dalam Tata Kelola Perusahaan Aisha Hanif; Dina Dwi Oktavia Rini; Duwi Rahayu
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.v23i1.5970

Abstract

The concept of supervision (panopticon) initiated by Michael Foucault explains how internal audit is used by management to encourage subjects to monitor themselves. The presence of internal audit produces patterns of employee behavior that make the discursive nature of the exercise of power clear. This interpretation was developed to conceptualize the preventive role of internal auditors in risk management. The concept of governmentality adopted from Foucauldian thought can facilitate the self-assessment of auditee controls used by internal auditors and is an integral part of tools to make subject matter manageable. This study aims to reveal the basic formulation of the internal auditor's strategy to maintain the auditee's trust in the internal auditor. The research method used is a qualitative research method using a phenomenological approach. The research findings state that the auditee has a perceived tendency to be suspicious of the role and function of the internal auditor, so that the auditee tends to be less able to cooperate or support the work of the internal auditor properly because internal audit activities are considered as a monitoring tool that has the effect of disrupting the routine activities of the organization.
ANALISIS PENGARUH UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Pada Perusahaan yang Tercatat Sebagai Pemenang Dalam NCSR) Ali Imron; Hamidah Hamidah
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.v23i1.5848

Abstract

This study aims to examine the effect of firm size and capital structure on the sustainability report. Firm size is measured by log total assets and capital structure is measured by the proportion of debt to capital. This research is a quantitative research with an explanatory research approach. The population in this study are companies that issue sustainability reports which are listed as winners in the National Center Sustainability Report (NCSR) in 2019 to 2020. This study uses purposive sampling so that 30 companies are obtained. The type of data used is secondary data obtained from the company's website. The method of data analysis is multiple regression with a significance level of 0.05, so the results of the study conclude that the firm size variable affects the publication of sustainability reporting. The capital structure variable in this study has no effect on sustainability reporting. So, the larger the size of the company, the company will publish its sustainability reporting. The goal is for external parties to know if the company has a concern for their environment. The capital structure which shows the company's debt and capital has no effect on the company's disclosure of the sustainability report.
DAMPAK EFEKTIVITAS PENERAPAN SISTEM REWARD DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEGAWAI PADA DIREKTORAT JENDERAL PAJAK (DJP) Muhammad Kurniawan Al Bashir Tamar; Fajar Gustiawaty Dewi; Rindu Rika Gamayuni
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.v23i1.5694

Abstract

Employees are the main assets of an agency and have an important role in an agency, namely as thinkers, planners, and controllers of agency activities. Good employee performance is very important in supporting the smooth work that is the burden and responsibility of an agency. The purpose of this study is to examine more deeply the impact of whether the performance of employees who are given financial rewards is more effective than the performance of employees who are given non-financial rewards and whether the performance of employees who are given a charismatic leadership style is more effective than the performance of employees who are given an authoritarian leadership style. further analyze the performance of employees who are given financial rewards and charismatic leadership styles are more effective than those who are given non-financial rewards and authoritarian leadership styles at the Directorate General of Taxes (DGT) in Lampung Province. The mean difference test and Analysis of Variance (ANOVA) test were used for the comparison results. The results of the tests carried out showed that there was a significant (significant) difference between the performance of employees who were given financial and non-financial rewards at the Directorate General of Taxes (DGT) in Lampung Province. There is a significant (significant) difference between the performance of employees who are given a charismatic leadership style and an authoritarian leadership style. The performance of employees who are given financial rewards and a charismatic leadership style simultaneously is different from the performance of employees who are given non-financial rewards and an authoritarian leadership style simultaneously at the Directorate General of Taxes (DGT) in Lampung Province.
PENGARUH PERENCANAAN ANGGARAN, SISTEM PENGUKURAN ANGGARAN, DAN IMPLEMENTASI ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA PEMERINTAH KABUPATEN BANYUWANGI Oktavima Wisdaningrum
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.v23i1.5990

Abstract

Good governance in the management of public agencies is the result of the accountability of organizational performance. Performance accountability of government agencies is evidence of the duties of government agencies in order to account for the success or failure of implementing the organization's vision and mission in achieving the goals and objectives that have been set. Accountability is believed to be the main factor that can change unfavorable conditions into better ones, especially in public services. This study aims to see the effect of budget planning, budget measurement systems and performance-based budget implementation on the performance accountability of the Banyuwangi Regency Government, the approach method in this research is to use a quantitative approach methodology using SPSS version 20 data processing tools, and the results of this study found there is a positive influence of budget planning and implementation of performance-based budgeting on the performance accountability of the Banyuwangi Regency Government, while the measurement system variable has no effect on the performance accountability of the Banyuwangi Regency Government. The implications of this research are expected to provide scientific contributions and references for the Banyuwangi Regency Government in budget management to support the performance of the Banyuwangi Regency Government.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FRAUDULENT FINANCIAL STATEMENT DENGAN PERSPEKTIF FRAUD DIAMOND Susi Sih Kusumawardhany; 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.v23i1.5691

Abstract

Penelitian ini bertujuan untuk menguji dan memperoleh bukti secara empiris mengenai analisis factor-faktor yang mempengaruhi Fraudulent Financial Statement dengan perspektif Fraud Diamond pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2018-2020. Jenis penelitian ini adalah kuantitatif dengan metode penentuan sampel adalah metode purposive sampling, diperoleh 79 perusahaan yang dijadikan sampel penelitian dengan pengamatan selama 3 (tiga) tahun, sehingga total observasi adalah sebanyak 237 laporan keuangan yang telah diaudit. Dari data tersebut terdapat 54 data yang dioutlier, jadi total keseluruhan data sebanyak 183 data. Pengolahan data dengan menggunakan eviews versi 9. Hasil penelitian ini menunjukkan bahwa (1) Financial stability, External Pressure, Financial Target, Nature of Industry, Change in Auditor, Change in Director berpengaruh secara simultan terhadap Fraudulent Financial Statement, (2) Financial Stability berpengaruh secara signifikan terhadap Fraudulent Financial Statement, (4) Financial Target berpengaruh signifikan terhadap Fraudulent Financial Statement, (5) Nature of Industry berpengaruh secara signifikan terhadap Fraudulent Financial Statement, (6) Change in Auditor tidak berpengaruh signifikan terhadap Fraudulent Financial Statement, (7) Change in Director tidak berpengaruh signifikan terhadap Fraudulent Financial Statement.
PENGARUH KOMPETENSI DAN INDEPENDENSI INTERNAL AUDITOR TEHADAP IMPLEMENTASI GOOD CORPORATE GOVERNANCE (Studi Pada Bank BPR Modern Kota Ambon Provinsi Maluku) Abdullah Sanduan
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.v23i1.5695

Abstract

The purpose of this research is to know and to analyze the influence of competency and independency of the internal auditors to implementation of good corporate governance. Analytical descriptive method used in this research method. The research was conducted in the branch offices of BPR Modern Bank in Ambon City off Maluku. For data analyze and hypothesis testing used by path analysis model to analyze the influence both simultaneously and partially to implementation of good corporate governance in branch offices of Bank in Ambon City off Maluku. The result of this research and hypothesis testing shows that competency and independency of internal auditors both simultaneously and partially have influence to implementation of good corporate governance at branch offices of BPR Modern Bank in Ambon City of Maluku.
Analisis Perbedaan Anggaran, Realisasi dan Daya Serap Belanja Daerah (Provinsi Sumatera Utara dan Provinsi Jawa Tengah) Juliati Juliati; Trisninik Ratih Wulandari; Arum Kusumaningdyah Adiati
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.v23i1.3446

Abstract

This study is to determine whether there are differences in the budget, realization and absorption of regional expenditures in districts in North Sumatra and Central Java provinces. The data used in this study are 31 regencies in North Sumatra Province and 29 regencies/cities in Central Java Province. This study uses the Mann Whitney Non-Parametric Test to test whether there are differences in budget, realization and absorption in districts/cities in the two provinces. The results of this study indicate that the first hypothesis is accepted, the second hypothesis is accepted for operational expenditure realization, capital expenditure realization and regional expenditure realization, while the third hypothesis is rejected.

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