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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 INTELLECTUAL CAPITAL, PROFITABILITAS DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN Retno Indar Dwi Dhevanti; Budiyono Budiyono; 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.v23i1.6104

Abstract

This study aims to examine and determine whether there is an influence of intellectual capital, profitability and debt policy on firm value. This type of research uses quantitative research methods and the data used in this study are secondary data. The population of this research is Kompas 100 companies listed on the IDX in 2019-2021. The sampling technique used purposive sampling method so that 72 samples were found. The results showed that the variables of intellectual capital, profitability and debt policy had a significant positive effect on firm value. Coefficient test determination shows the value of Adjusted R Square of 0.876 indicating that the influence of intellectual capital, profitability and debt policy on firm value is 87.6%.
Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Saat Pandemi Covid 19 Perusahaan Perdagangan, Jasa & Investasi terlisting di BEI 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.v23i1.5880

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.
ANALISIS KINERJA KEUANGAN BADAN USAHA DI BURSA EFEK INDONESIA SUB INDUSTRI JASA KESEHATAN DAN FARMASI SEBELUM DAN SAAT PANDEMI COVID-19 Setiadi Alim Lim
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.v23i1.4918

Abstract

The Covid-19 pandemic has had a huge impact on the performance of the business sector. This study examines whether there are differences in financial performance between health service provider and pharmaceutical sub-industry companies listed on the Indonesia Stock Exchange (IDX), both before and during the Covid-19 pandemic. In addition, it is also investigated whether there are differences in the combined financial performance of health services provider and pharmaceutical company between before and during the Covid-19 pandemic. Financial performance is measured by financial ratios consisting of liquidity ratios, solvency ratios, profitability ratios, and measurement of growth rates. The results showed that there was only a significant difference for asset growth before the Covid-19 pandemic, while for the liquidity ratio, solvency ratio, profitability ratio, and other measured growth rates, there was no significant difference between health service providers and pharmaceutical sub-industry companies, both before and during the Covid-19 pandemic. In addition, the results of the study also show that there is no significant difference in financial performance including liquidity ratio, solvency ratio, profitability ratio, and growth rate of the combined companies of sub-industry providing health and pharmaceutical services when compared to conditions before the Covid-19 pandemic and during the Covid-19 pandemic.
PENGARUH NET PROFIT MARGIN DAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2016-2020 (SUB SEKTOR MAKANAN-MINUMAN DAN FARMASI) Livia Ursula; Jhon Raphael Saragih
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.v23i1.4610

Abstract

The purpose of this study is to determine the effect of Net Profit Margin and dividends on stock prices in manufacturing companies listed on the BEI 2016-2020 (sub sector food–beverage and pharmacy). This research method uses quantitative methods. This study uses the NPM indicator. Dividend indicator using DER (Dividend PayOut Ratio). This study uses 11 manufacturing companies listed on the Bursa Efek Indonesia period 2016-2020 (sub sector food–beverage and pharmacy) as samples. Based on this research, it was found that NPM has no effect on stock prices, Dividend has no effect on stock prices, and simultaneously NPM and Dividend do not effect stock prices in manufacturing companies listed on the BEI 2016-2020 (sub sector food–beverage and pharmacy).
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DAN PENDAPATAN ASLI DAERAH LAINNYA YANG SAH TERHADAP BELANJA DAERAH DI KABUPATEN DAN KOTA PROVINSI JAWA TENGAH LMS Kristiyanti; Mustika Ndaru Cahyani; 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.v23i1.2949

Abstract

This study aims (1) to find out how much influence local taxes, regional levies and other legitimate local revenue have on regional expenditures in the province of Central Java simultaneously. (2) To find out how big the influence of local taxes on regional spending in the province of Central Java. (3) To find out how big the influence of regional levies on regional expenditures in the province of Central Java. (4) To find out how much influence other legitimate regional original income has on regional expenditures in the province of Central Java. (5) To determine the magnitude of the influence of regional taxes, regional levies, and other legitimate regional original revenues on regional expenditures. The hypothesis test in this study uses the f statistic test, the t statistic test, the coefficient of determination test. The population in this study includes all districts and cities in the province of Central Java. The samples used were 27 regencies/cities, so the total sample for 2 years was 54 regencies and cities. The results of this study indicate that: (1) local taxes (X1) have a significant effect on regional spending (Y). (2) regional retribution (X2) has no significant effect on regional expenditure (Y). (3) other legitimate regional original income (X3) has a significant effect on regional expenditure (Y). (4) regional taxes, regional levies, other legitimate regional original revenues on regional expenditures have simultaneous effects.
ANALISIS PERBANDINGAN KINERJA KEUANGAN DENGAN RISK BASED BANK RANKING PADA PT. BANK UOB INDONESIA SEBELUM DAN SESUDAH MELAKUKAN MERGER Tsary Aristawati; Dwi Iga Luhsasi; Carolina Lita Permatasari
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.v23i1.5709

Abstract

This study aimed to find out the difference of financial performance of banking companies whether they exist or not before and after the merger of PT Bank UOB Indonesia using risk approach (Risk-based Bank Rating). The data used in this study are secondary data obtained from the published annual financial reports of PT Bank UOB Indonesia. This research was conducted at PT Bank UOB Indonesia for a period of 3 years before the merger (2008-2010) and 3 years after the merger (2011-2013). The variables in this study consisted of 6 financial ratios, namely Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return on Assets (ROA), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR). The data analysis technique has been done by using paired sample t-tests using the SPSS 20.0 program. Based on the result of the analysis, there were 3 financial ratios which do not have any significant difference i.e.: LDR, GCG, and ROA. Moreover, there are 3 financial ratios which have significant differences i.e.: NPL, NIM, and CAR which shows that the financial performance of the company undergoes significant changes before and after the merger.
Pengaruh Administrasi Perpajakan, Kesadaran Dan Tingkat Ekonomi Wajib Pajak Terhadap Pajak Bumi Dan Bangunan Perkotaan (Studi Kasus Di Kecamatan Banjarsari, Kota Surakarta) Stefani Cahya Ningrum; Hadi Samanto; LMS Kristiyanti
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.v23i1.5860

Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh administrasi perpajakan, kesadaran dan tingkat ekonomi wajib pajak terhadap kepatuhan membayar Pajak Bumi dan Bangunan di Kecamatan Banjarsari Kota Surakarta. Penelitian ini tergolong penelitian kausatif. Populasi dalam penelitian ini adalah seluruh Wajib Pajak Bumi dan Bangunan yang ada di Kecamatan Banjarsari Kota Surakarta. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 100 responden dihitung berdasarkan rumus Slovin dengan metode penentuan sampel adalah metode accidental sampling, Metode pengumpulan data yang menggunakan kuesioner. Analisis data dengan menggunakan regresi berganda dengan uji F dan uji t. Hasil penelitian menunjukkan (1) Administrasi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan di Kecamatan Banjarsari Kota Surakarta. (2) Kesadaran dan Tingkat Ekonomi wajib pajak berpengeruh signifikan positif terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan di Kecamatan Banjarsari Kota Surakarta.
SISTEM AKUNTANSI PENGGAJIAN INDUK PEGAWAI DI KANTOR PELAYANAN PERBENDAHARAAN NEGARA SURAKARTA Sri Laksmi Pardanawati
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.v23i1.4034

Abstract

This study aims to determine the main employee payroll system at the Surakarta State Treasury Service Office and to get a further description of the employee master payroll system applicable at the Surakarta State Treasury Service Office. The method used is the method of interview, observation, documentation, and literature study. The results of this study can be concluded that the Main Employee Payroll System at the Surakarta State Treasury Service Office has not been properly and properly authorized because it has not separated the 3 accounting functions, namely operational functions, storage functions, and accounting functions, which are still concurrently with the Expenditure Treasurer Section. As well as employees who work there are still concurrently in other parts.
Implementasi Asnaf Zakat dalam Pendistribusian Aset Zakat Berbasis Pemerataan dan Keadilan Nasruddin Nasruddin; Nur Wahyu Ningsih; Weny Rosilawati
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.v23i1.6125

Abstract

The greatest development of zakat has been carried out during the development of Islam in Medina. At that time it was very varied, both in terms of purpose and form and has changed its orientation, from purely religious interests to the interests of the community. Therefore, the community at the time of the companions began to recognize the form of productive zakat, thus sparking the existence of zakat in its distribution directed at the productive sector. At that time the notion of productive zakat was more comprehensive, to develop the community's economy and the results of economic development, so that in the end the distribution of zakat assets was distributed for the socio-economic interests of the community. Indeed, the distribution of zakat assets is necessary, considering that the purpose of zakat is to improve the welfare of Muslims. In this case, the issue that is used as a reference in the professional management of zakat assets is the distribution of waqf assets based on equity and justice.
ANALISIS DAMPAK PROGRAM PERCEPATAN PENGENTASAN KEMISKINAN (P3K) USAHATANI JAGUNG TERHADAP PENDAPATAN PETANI DI KECAMATAN PALELEH KABUPATEN BUOL PROVINSI SULAWESI TENGAH Amirudin Rauf; Fathurrahman Fathurrahman; Patta Tope dan Moh; Ahlis Djirimu
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.v23i1.5853

Abstract

This study aims to analyze the influence of the Poverty Alleviation Acceleration Program (P3K) on increasing the income of corn farmers in Paleleh District, Buol Regency, Central Sulawesi Province. This type of research is developmental studies, namely research that aims to determine the development of the subject. The data for this study were obtained by respondents from corn farmers in Paleleh District, Buol Regency, Central Sulawesi Province. The hypothesis testing technique uses multiple linear regression analysis. The results of the analysis show that the Poverty Reduction Acceleration Program as measured by the variables of seeds, fertilizers, pesticides, and processing simultaneously has a significant effect on farmers' income from corn farming. The partial test results prove that the variables of seeds, fertilizers, pesticides, and processing have a significant effect on farmers' income from corn farming in Paleleh District, Buol Regency, Central Sulawesi Province. This indicates that optimizing the strategy of providing seeds, fertilizers, pesticides, and their processing can change the quality of corn farmers' harvests which can have an impact on people's desire to buy crops while being able to increase the income of corn farmers in the area, especially in Paleleh District, Buol Regency, Sulawesi Province. Middle.

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