cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surakarta,
Jawa tengah
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
 39   40   41   42   43 
Analisis Strategi Akuntansi Manajemen dan Pengaruhnya Terhadap Volume Penjualan PT Solo Murni Intania Maharani; Desy Nur Pratiwi; Yuwita Ariessa Pravasanti
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.v23i1.2928

Abstract

This research aims to determine the influence of management accounting strategies in increasing sales volume at PT Solo Murni. The strategies studied include management accounting information system, promotion and brand image. The type of data used in this study is primary data in the form of questionnaires that are shared against samples that have been calculated by slovin formula so that a total of 110 employees of PT Solo Murni were obtained on ppic staff, production administration, and supervisors as samples.The data analysis method used in this study is Multiple Linear Regression using SPSS (Statistical Packages for the Social Science) version 23.00. The results of the data analysis showed that partially management accounting information system and brand image had a significant impact on sales volume at PT Solo Murni. Meanwhile, partial promotions have no effect and are insignificant to sales volume. Simultaneous testing of all three variables showed that management accounting system, promotion and brand image significantly affected 54.9% of sales volume at PT Solo Murni. Thus, other innovative strategies are needed in order to increase sales volume at PT Solo Murni.
Perilaku Pengguna Sistem Dompet Digital di Masa Pandemi Covid-19 Richo Diana Aviyanti
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.v23i1.4587

Abstract

The Covid-19 pandemic forces people to adapt to changes in behavior, one of which is payment behavior. Transactions with digital wallets can be considered as a physical distancing mechanism that can minimize the risk of spreading viruses. Therefore, this study aims to obtain empirical evidence on the effect of performance expectancy, effort expectancy, social influence, perceived trust, and facilitating conditions for intention in using the digital wallet system during the Covid-19 pandemic. The research was conducted in Malang City, Indonesia. Data was collected through an online questionnaire which 262 active users of the OVO digital wallet filled in directly. This research is quantitative research with a positive paradigm. The analysis method used is a structural equation regression model (Structural Equation Modeling / SEM) with a Partial Least Square/PLS test tool. Empirical evidence shows that performance expectancy, social influence, and perceived trust positive affect intention in using digital wallets. Meanwhile, effort expectancy and facilitating conditions do not have that impact. Digital wallets can be used as a safer payment alternative during the Covid-19 pandemic. Therefore, digital wallet platform can increase consumer trust by providing a safe and useful system to meet their needs. Digital wallet platform can also take advantage of the social environment and social media to share information to form positive perceptions. Keywords: Digital Wallet, intention, information system, UTAUT, Covid-19.
Analisis Faktor Yang Mempengaruhi Penyerapan Anggaran Badan Layanan Umum Daerah Pada Puskesmas Di Kabupaten Klaten Heni Sulistyowati; Yuwita Ariessa Pravasanti; Indra Lila Kusuma
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.v23i1.5961

Abstract

This study aims to determine the effect of budget planning, budget execution, public accountability & human resource competence on the absorption of the budget of the regional public service agency at the Puskesmas in Klaten Regency. The research method used is quantitative research. Sources of data used are primary data obtained from distributing questionnaires. The population in this study was the financial department of the Puskesmas and the Head of the Puskesmas in 29 Klaten District Health Centers with a total of 58 respondents. The sampling technique used a saturated sample. The data in this study were processed using multiple linear regression with the help of the SPSS version 24 program. Based on the results of the study, it can be concluded that budget planning and budget execution have a positive influence on the absorption of the budget of regional public service agencies at the Puskesmas in Klaten Regency, while Public Accountability and Competence of human resources does not affect the absorption of the budget of local public service agencies at the Puskesmas in Klaten Regency. Keywords: Budget Planning, Budget Execution, Public Accountability, Human Resource Competence, and Budget Absorption.
THE ROLE OF ACCOUNTING FOR INCOME AND EXPENSES ON THE FAIRNESS OF FINANCIAL STATEMENTS AT PT HANIL JAYA STEEL IN SIDOARJO Enny Istanti; Achmad Daengs GS
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.v23i1.3460

Abstract

To maintain business continuity, a company must be able to increase profitability and performance and a good management is needed, so management has a great responsibility for the preparation and presentation of financial statements because it involves information that will be used by related parties for decision making. This study aims to determine how the application of accounting treatment of income and expenses to the fairness of financial statements at PT Hanil Jaya Steel in Sidoarjo. The approach used in this study is a qualitative descriptive approach. In this study, the researcher uses the accrual basis method where revenue is recognized when a sale occurs. The results of this study indicate that there is still a lack of internal control carried out PT Hanil Jaya Steel in Sidoarjo in managing income and expenses
Design of Accounting Information System for Cooperative Savings and Loans Unit as Building Stakeholder Trust on Cooperative Management (A Case Study: Sari Rejeki Farmer Group Cooperative in Karanganyar) Andi Asrihapsari; Vidia Ayu Satyanovi; Lina Nur Ardilla; Sri Hanggana; Sri Murni; Santoso Tri Hananto; Muhammad Syafiqurrahman; Renata Zoraifi
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.v23i1.3699

Abstract

This study aims to develop an accounting information system design for the Savings and Loan Unit of Sari Rejeki Farmer Group Cooperative as a building stakeholder trust for cooperative management. This goal is achieved with the output in the form of a standard operating procedure document for the Savings and Loan Unit of the cooperative, which is designed using Microsoft Visio and Microsoft Word applications in realizing accountability. This study has applied descriptive qualitative research, which describes the object according to the existing conditions. The research data were gathered through case studies, observations, interviews, and literature studies. The structured systems analysis and design for system development were applied in the analysis and system design stages. To complete the steps of structured system development, tools and techniques were required. The tools for system development include pictures, diagrams, or graphs, while act finding was used for the technique. The cooperative accountability was assessed based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 13 of 2015 concerning the implementation of cooperative accountability. The results of this study indicate that the Savings and Loans Unit of Sari Rejeki Farmer Group Cooperative has met the indicators of accountability from the financial aspect, which covers the availability of clear information, transparency, implementation of accounting information systems in the application of SOPs for raising funds and SOPs for disbursing funds that have been properly and adequately integrated. Keywords: accounting information system, standard operating procedure, cooperative savings and loan unit
DESAIN PENGUKURAN KINERJA PERUSAHAAN MEDIA TELEVISI DAERAH PADA BANYUWANGI TV DALAM KERANGKA BALANCED SCORECARD Ibanatuz Zuhro Siamu Mubarokah; Siti Maria Wardayati; Agung Budi Sulistiyo
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.v23i1.4416

Abstract

Banyuwangi TV performance measurement using traditional performance measurement only focuses on the financial. It has made an employee performance assessment which is commonly referred to as an Assessment manual. Manual assessment is a system of measuring or evaluating employee performance which is carried out manually by the company. This assessment is carried out every 6 months and has been running since 2019-2020. The purpose of this study was to analyze the performance measurement design of regional television media companies on Banyuwangi TV within the framework of the balanced scorecard. The author uses a qualitative method with a case study approach. The stages of performance measurement design include making company strategic goals based on the Balanced Scorecard, Company Strategy Map, process identification, making Key Performance Indicators (KPI) and weighting. In the perspective of the balanced scorecard, there are 4 perspectives, namely the financial perspective which produces 3 strategic objectives, the customer perspective produces 5 strategic objectives, the internal business process perspective produces 6 perspectives and the learning and growth perspective produces 4 strategic objectives. The formulation of key indicators that are compiled in key performance indicators (KPI) there are 25 KPIs consisting of 6 KPIs from a financial perspective, 7 KPIs from a customer perspective, 8 KPIs from an internal business perspective and 4 KPIs from a learning and growth perspective.
PENGARUH SOLVABILITAS, PERTUMBUHAN ASET, FIRM SIZE, DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTURDI BEI TAHUN 2018-2020 Erric Pamella Dhova; Muhammad Gunawan Setyadi; 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.v23i1.5867

Abstract

Dividend policy is a policy in determining the use of profits earned by the company, whether to be distributed to shareholders or to be retained in the form of retained earnings for investment purposes. Company management needs to consider various factors to make decisions regarding dividend distribution in order to achieve an optimal dividend policy. The purpose of this study was to analyze the effect of solvency, asset growth, firm size, and profitability have an influence on the company's dividend policy. This study uses empirical methods using secondary data obtained from the Indonesia Stock Exchange. The population of this study were all companies listed on the Stock Exchange, while the sample of this study were 32 companies selected by purposive sampling method. The data used is the period 2018 - 2020 obtained from the Indonesian Directory Exchange in 2022. The data analysis method used is the multiple linear regression method, t test, F test, coefficient of determination test (Adjusted R2), and is accompanied by classical assumption testing. The results of the study concluded that: Solvency has no effect on the Dividend Payout Ratio; Asset Growth has an effect on the Dividend Payout Ratio; Firm Size has no effect on the Dividend Payout Ratio; Profitability affects the Dividend Payout Ratio; Solvency, Asset Growth, Firm Size, and Profitability have a simultaneous effect on the Dividend Payout Ratio. Keywords: Dividend, Solvency, Asset Growth, Size, Profitability
Determinan Transfer Pricing Dengan Debt Covenant Sebagai Pemoderasi Lukmanul Hakim; Tri Widyastuti; Dwi Prastowo Darminto; Darmansyah Darmansyah
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.v23i1.5611

Abstract

This study aims to conduct research on the determination of transfer pricing with the debt covenant as a moderator. The factors that determine transfer pricing in this study are the effective tax rate, tunneling incentive, exchange rate and good corporate governance. The sample used in this study consisted of 33 manufacturing companies in 2017-2020 with purposive sampling method. The method used in this research is quantitative method with Moderated Regression Analysis data analysis technique. The results showed that the effective tax rate had no effect on transfer pricing, while tunneling incentives, exchange rates and good corporate governance had an effect on transfer pricing. Debt covenants can moderate the effect of tunneling incentives on transfer pricing, but debt covenants cannot moderate the effect of effective tax rates, exchange rates and good corporate governance on transfer pricing
PENGARUH LABA DAN KOMPONEN ARUS KAS TERHADAP ARUS KAS MASA DEPAN (Studi Kasus Pada Perusahaan Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Periode tahun 2016 – 2020) Dhian Andanarini Minar Savitri; Prihasantyo Siswo Nugroho; Ahmad Ulin Nuha
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.v23i1.4559

Abstract

The purpose of this study is to examine and analyze gross profit, operating profit, net profit, operating cash flow, investment cash flow, financing cash flow to future cash flows in non-financial companies in the property and real estate sector listed on the Indonesia Stock Exchange. 2016-2020. The population that is the object of this study is non-financial companies in the property and real estate sector that are members of the Indonesia Stock Exchange during the 2016-2020 period, with a sampling method using purposive sampling. The analysis technique used is the classical assumption test which includes normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. And the sample used in this study amounted to 28 companies, namely from non-financial companies in the property and real estate sector in the Indonesia Stock Exchange during the period 2016-2020. The results showed that: (1) Gross profit has no effect on future cash flows; (2) Operating profit has no effect on future cash flows; (3) Net income has no effect on future cash flows; (4) Operating cash flows have a positive and significant on future cash flows; (5) Investment cash flows have a negative and significant effect on future cash flows; (6) financing cash flows have a negative and significant effect on future cash flows.
ANALISIS PEMAHAMAN WAJIB PAJAK UMKM TERHADAP INSENTIF PERPAJAKAN DI MASA PANDEMI COVID TAHUN 2020 Hanung Triatmoko; Sri Suranta; Juliati Juliati; Trisninik Ratih Wulandari; Renata Zoraifi; Saktiana Rizki Endiramurti; Meka Sabilla Salim
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.v23i1.3713

Abstract

This study aims to analyze the understanding of taxpayers of Micro, Small and Medium Enterprises (MSMEs) in the Karisidenan Surakarta area of the taxes provided by the government during the pandemic. Taxes have a regular end function, which means that taxes have a function to regulate the order of people's lives. Covid has resulted in a lot of MSMEs caused by the pandemic that the implementation of Large-Scale Social Restrictions (PSBB) in most areas in Indonesia, causing a decrease in people's purchasing power, especially for MSMEs which are the pillars of the Indonesian economy and contribute to GDP and employment. As a result, the government is considering policies that can be taken to support the sustainability of MSMEs so that the economy can continue to survive during the covid pandemic. One of the policy steps implemented was to provide tax incentives during the COVID-19 pandemic, namely the issuance of Minister of Finance Regulation (PMK) Number 44 of 2020 which was later revoked and replaced with PMK No. 86 of 2020 and lastly changed to PMK No. 110 of 2020. However, data that there are still many MSME actors who have not utilized or conducted this tax exhibition, it is necessary to dig deeper into the understanding of MSME actors towards taxes during the 2020 covid Keywords : MSMEs, Covid Pandemic, Tax Incentives

Page 41 of 107 | Total Record : 1067

 39   40   41   42   43 

Filter by Year

2012 2025


Reset
Filter By Issues
All Issue Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025 Vol. 26 No. 2 (2025): JAP Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025 Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025 Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024 Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024 Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024 Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024 Vol. 24 No. 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023 Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023 Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 Vol. 23 No. 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 Vol. 23 No. 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022 Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022 Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022 Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021 Vol. 22 No. 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021 Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 Vol 19, No 02 (2019): Jurnal Akuntansi dan Pajak, Vol. 19, No. 02, Januari 2019 Vol 20, No 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019 Vol 19, No 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018 Vol 18, No 02 (2018): Jurnal Akuntansi dan Pajak, Vol. 18, No. 02, Januari 2018 Vol 18, No 01 (2017): Jurnal Akuntansi dan Pajak, Vol. 18, No. 01, Juli 2017 Vol 17, No 02 (2017): Jurnal Akuntansi dan Pajak, Vol. 17, No. 02, Januari 2017 Vol 17, No 01 (2016): Jurnal Akuntansi dan Pajak, Vol. 17, No. 01, Juli 2016 Vol 16, No 02 (2016): Jurnal Akuntansi dan Pajak, Vol. 16, No. 02, Januari 2016 Vol 16, No 01 (2015): Jurnal Akuntansi dan Pajak, Vol. 16 No. 01, Juli 2015 Vol 15, No 02 (2015): Jurnal Akuntansi dan Pajak, Vol. 15, No. 02, Januari 2015 Vol 15, No 01 (2014): Jurnal Akuntansi dan Pajak, Vol. 15, No. 01, Juli 2014 Vol 14, No 02 (2014): Jurnal Akuntansi dan Pajak, Vol. 14, No. 02, januari 2014 Vol 14, No 01 (2013): Jurnal Akuntansi dan Pajak, Vol. 14, No. 01, Juli 2013 Vol 13, No 02 (2013): Jurnal Akuntansi dan Pajak, Vol. 13, No. 02, Januari 2013 Vol 13, No 01 (2012): Jurnal Akuntansi dan Pajak, Vol. 13, No. 01, Juli 2012 More Issue