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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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Analisis Pengendalian Persediaan Bahan Baku Dengan Menggunakan Metode Economic Order Quantity (Studi Kasus Pada Koperasi Wanita Patra Kasim Sorong-Papua Barat) Rais Dera Pua Rawi; Wisang Candra Bintari; Ramli Lewenussa; Bekti Wiji Lestari; Retno Dewi Wijiastuti; I Gusti Ayu Arista Nada Dewi
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.v23i1.5667

Abstract

Raw material inventory is one of the important factors in carrying out a production. Shortage of raw materials will result in obstruction of the production process, while excess raw materials will result in swelling of storage costs and other costs. Through optimal inventory control, the company can determine the right order quantity and minimize inventory costs so that company goals can be achieved. The purpose of this study was to determine and analyze the control of raw material supplies applied in the Patra Kasim Sorong Women's Cooperative in West Papua. This type of research uses a quantitative approach with descriptive methods by explaining how the company applies raw material inventory control and then the data obtained is analyzed using the Economic Order Quantity (EOQ) method. The data used are primary data in the form of interviews. The results showed that the control of raw material supplies implemented by the Patra Kasin Sorong-West Papua Women's Cooperative was not optimal. The company is able to meet consumer demand, but the company has not been able to minimize inventory costs. When calculated using the EOQ method, the company can save on inventory costs with fewer quantities and frequency of purchases of main raw materials but takes into account safety stock and reorder points.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI DI BALAI KOTA SURAKARTA Nadhia Ratna Puspaningrum; Muhammad Hasan Ma'ruf; Johny Subarkah
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.v23i1.6114

Abstract

This study aims to determine the effect of User Participation, Training, and Involvement on Accounting Information System Performance (Case study at Surakarta City Hall). This study uses quantitative research with primary data with data collection techniques using questionnaires. The population in this study were all Surakarta City Hall employees, totaling 5000 employees. The sampling technique used in this research is purposive sampling drawn 80 samples as respondents. The data analysis used to process the data in this research is descriptive statistical analysis, validity test, reliability test, classical assumption test using normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing using multiple linear regression analysis, F test, t test, and test the coefficient of determination (R2). The results of data processing using SPSS show that simultaneously, participation, training, and user involvement have a significant effect on the performance of accounting information systems. Then partially participation has a positive and significant effect on the performance of accounting information systems. Training has a positive and significant effect on the performance of accounting information systems partially. User involvement has a positive and significant effect on the performance of accounting information systems partially
Kualitas dan Kinerja Auditor Teruji di Tengah Pandemi Covid 19, Apakah Masih Bisa Bertahan? Richard Andrew
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.v23i1.5881

Abstract

Di era pandemi covid 19 banyak perusahaan yang tidak mau menyampaikan laporan keuangannya secara tepat waktu padahal hal itu penting untuk keberlangsungan usaha mereka.Ketepatan laporan keuangan membuat analisis yang benar dan tepat dalam memprediksi kerugian sejak dini. Tujuan penelitian ini untuk menganalisis dan mengetahui analisis profitabilitas, ukuran perusahaan dan struktur kepemilikan manajerial terhadap ketepatan waktu pelaporan keuangan selama pandemi covid 19 ini. Metode penelitian yang digunakan adalah kuantitatif kausal komparatif dimana pada penelitian ini menghitung sejauh mana hubungan sebab akibat antara dua variabel atau lebih yaitu variabel X dan Y. Hasil penelitian menunjukkan bahwa profitabilitas, ukuran perusahaan dan kepemilikan manajerial tidak memiliki pengaruh signifikan terhadap ketepatan waktu pelaporan keuangan pada perusahaan jasa, dagang dan investasi di tengah pandemi covid 19.
Mengapa Wajib Pajak Berminat Menggunakan Jasa Konsultan Pajak? Nafisah Novalia; Antin Okfitasari; Rosyid Nur Anggara Putra; Ahmad Pauyan
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.v23i1.4928

Abstract

This study aims to obtain empirical evidence to determine the variables that affect why the taxpayer’s using tax consultants. The independent variables in this study are knowledge, tax consultant perceptions, tax sanctions, taxpayer motivation, and tax incentives. The dependent variable in this study is the interest in using the services of a tax consultant. The data in this study are primary data obtained from a questionnaire sample of 83 individual taxpayers in the Solo Raya area, using the purposive sampling method. The data analysis technique used multiple linear, the data was processed using SPSS 22. The results of the analysis showed that knowledge, perception of tax consultants, tax incentives, and motivation of taxpayers influenced the interest in using tax consultant services. However, tax sanctions do not affect interest in using the services of a tax consultant.
Analisis Pengaruh Modal Kerja, Pendapatan, Biaya Operasional, Dan Arus Kas Operasi Terhadap Laba Bersih Perusahaan Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019 Sinta Risma Indriyani; Hadi Samanto; 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.v23i1.2946

Abstract

Abstract The purpose of this study was to determine the effect of working capital, income, operating cost, and operating cash flow on the net profit. The object of this study are companies from miscellaneous industrial sectors listed in the Indonesia Stock Exchange during 2017 to 2019. Type of data use secondary data sourced from financial reports from the official website www.idx.co.id. The sample selection used purposite sampling method with a population of 50 companies in miscellaneous industrial sectors listed in the Indonesia Stock Exchange that met the sample criteria of 16 companies. The analytical method used in this research is multiple linear regression with the help of IBM SPPS Software. The results showed that working capital, income, operating cost, and operating cash flow simultaneously gave an effect of 80,2% in determining the amount of net profit. Partially shows that working capital and cash flow have a significan effect on the company’s net income. Meanwhile, income and operating cost have no significan effect on income. keyword: Working Capital, Income, Operating Cost, Operating Cash flow, Net Profit
FAKTOR DETERMINAN PENGUNGKAPAN INFORMASI DAMPAK PANDEMI COVID-19 DALAM LAPORAN KEUANGAN PERUSAHAAN Khairina Nur Izzaty; Suci Atiningsih
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.v23i1.5890

Abstract

This study aims to find empirical evidence related to the factors that influence th firms to make voluntary disclose information on the impact of Covid-19 pandemic. This research is motivated by the phenomenon of extraordinary event due to the Covid-19 pandemic that hasa hit the world, including Indonesia, which also has an impact on financial and business reporting schemes. The data collection method is secondary sources, consist of financial reports of trading companies, accommodation services, tourism services, transportation services, and other services listed on the Indonesia Stock Exchange in 2020. Furthermore, to analyze the data, logistic regression analysis method is used. The result of the study stated that only the sales growth variable had a significant and negative effect on the disclosure of information on the impact of the Covid-19 pandemic. While other variables, namely profitability, liquidity, market capitalization, foreign ownership, and institutional ownership have no effect on disclosure of information on the impact of the Covid-19 pandemic
Pengaruh Samsat Keliling, Sosialisasi Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Pajak Kendaraan Bermotor Kabupaten Ponorogo Ardyan Firdausi Mustoffa; Titin Eka Ardiana; Andra Eka Vebriana
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.v23i1.5851

Abstract

In Ponorogo there are still units of motorcycle that are in arrears so that tax compliance is not optimal. This study aims to determine the effect of the implementation of Samsat keliling service, taxation socialization, and tax penalties on taxpayer compliance of motorcycle. This research belongs to the type of quantitative research with primary data originating from the distribution of questionnaires. This study uses a probability sampling technique with a total of 100 respondents spread over Samsat keliling Sambit and Jenangan. The results showed that: (1) Samsat keliling service had a positive and significant effect on the tax compliance of motorcycle, (2) tax socialization had a positive and significant effect on the tax compliance of motorcycle, (3) tax penalties had a positive and significant effect on the tax compliance of motorcycle, (4) Samsat keliling service, tax socialization, and tax penalties simultaneously have a positive and significant effect on the tax compliance of motorcycle.
Fenomena Strategi Pemasaran Pada Kawasan Kota Semarang Lama Khususnya Pada Situs Oudestad Indra Naufal Yuristriza
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.v23i1.6142

Abstract

Kota Semarang tentunya Kawasan Kota Lama Semarang atau bisa disebut juga “The Little Netherland” adalah suatu situs bersejarah bukti penjajahan Negara Belanda di Kota Semarang dengan ikonnya yaitu adalah gereja blenduk yang wajib dikunjungi mengingat Kawasan ini memiliki daya Tarik potensi sebagai Daerah Tujuan Wisata dengan tata kota, bangunan serta latar belakang yang sangat bersejarah bagi terbentuknya Kota Semarang Lama. Melihat hal tersebut maka perlu adanya upaya untuk memulihkan, melestarikan, menata dan menghidupkan kembali nilai-nilai yang ada pada kawasan Kota Semarang. Penelitian pada situs tersebut khusunya penelitian ini akan berfokus pada Situs Oudestad yang telah melalui tahap revitalisasi sehingga untuk mengkaji fenomena pengembangan Kawasan wisata yang terjadi.Penelitian ini akan menerapkan prosedur penelitian kualitatif berupa pengumpulan data penelitian, seperti wawancara, observasi, tes dan dokumentasi sebagai solusi dari permasalahan pengembangan Kawasan Kota Lama Semarang. Sampel atau subjek dalam penelitian berdasarkan Sanafiah Faisal tahun 2001 dalam halaman 67 mengatakan bahwa menentukkan sampel atau subjek dilakukan secara sengaja dengan beberapa pertimbangan serta kriteria agar dapat memperolah data yang diharapkan sampel atau yang disebut Teknik purposive.Temuan penelitian situs Kota Lama Semarang telah baik di beberapa aspek namun masih ada beberapa aspek yang perlu dievaluasi dan dikembangkan kembali. Dalam membangun citra atau identitas destinasi masih perlunya perkuatan tema yang jelas di Situs Kota Lama Semarang mengacu pada Kota Pusaka untuk memberikan kesan pada wisatawan bahwa Situs Kota Lama berbeda dengan destinasi wisata lain dan dapat berdampak terhadap ilmu pengetahuan. Tentunya dengan membangun citra yang sesuai dengan strategi kota pusaka sehingga dapat sesuai dengan persepsi dari wisatawan yang membayangkan dan berpersepsi bahwa Situs Kota Lama Semarang adalah destinasi wisata yang memiliki nilai otentikasi tinggi, sejarah, budaya dan pendidikan. Keywords: Strategi Pemasaran, Kawasan Kota Semarang Lama, itus Oudestad
PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN DANA DESA (Studi Kasus Pada 10 Pemerintah Desa di Kecamatan Tahunan Kabupaten Jepara) Prihasantyo Siswo Nugroho; Panca Wahyuningsih; Siti Alliyah
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.v23i1.5962

Abstract

The aim of this study to determine and analyze to determine and analyze the effect of accountability, transparency, and community participation on the management of village funds. The population used in this study were 10 village governments in Tahunan District, Jepara Regency. The research sample was taken using a purposive sampling method with 100 respondents consisting of community leaders in the village government in Tahunan District, Jepara Regency. The research data collection technique was carried out by giving questionnaires directly to 100 respondents who had been determined. The questionnaires were tested for validity and reliability before collecting research data. The data quality test used the classical assumption test which included normality test, multicollinearity test, and heteroscedasticity test. Analysis of the data used to test the hypothesis is multiple linear regression analysis, statistical test F (Goodness of Fit), partial t test, and test the coefficient of determination (Adjusted R Square). The results of this study indicate that accountability, transparency, and community participation have a positive and significant effect on the management of village funds. Keywords: Accountability, Transparency, Community Participation, Village Fund Management
Fenomena Komplain Nasabah PAYDI PT Axa Mandiri Financial Services terhadap Kinerja Perusahaan (Studi Kasus pada PT AMFS Jember Area) Fitria Tidarina; Siti Maria Wardayati; Alwan Sri Kustono
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.v23i1.4280

Abstract

This study aims to explore the complaint phenomenon from Axa Mandiri Finansial Services customer in the Jember area. This is a qualitative research with a case study approach. The research took place at the Mandiri Jember area form 2020 to 2021. Choosing field research to understand study in-depth situations . The researcher observes, records, interview, explores sources that are closely related to the events that occurred at that time. The result of this study that complaints have an impact on customer’s buying interest ad FA’s convidence to sell insurance products. RBC helps FA to assure customer that the company in the good condition. The Resechers found indication of fraud in several customer complaints cases. Finally, the implementation of EDS has proven to be affective in reducing the number of fraud and avoiding complaints in the future. FA need a condusive environment to get positive vibes to improve theirs performance. Their good performance help company to increase its solvency.

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