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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 Customer Experience dan Service Quality Terhadap Word of Mouth pada Hotel Bobobox dengan Customer Satisfaction sebagai Variabel Intervening Firnanda Dwi Syahputra; Kussudyarsana Kussudyarsana
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12523

Abstract

The purpose of this research is to determine whether customer experience and service quality can affect word of mouth mediated by customer satisfaction at Bobobox hotel. The method used in this research is quantitative research with the sampling technique used, namely non probability sampling, with purposive sampling method. The results in this research indicate that customer experience has no effect on word of mouth, but service quality affects word of mouth, customer experience affects customer satisfaction, service quality affects customer satisfaction, customer satisfaction affects word of mouth, customer satisfaction can mediate the relationship between customer experience and word of mouth, customer satisfaction can mediate the relationship between service quality and word of mouth. Keywords: Customer Experience, Service Quality, Word of Mouth, Customer Satisfaction
ANALISIS BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG, BIAYA OVERHEAD PABRIK SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA USAHA JENANG TRADISIONAL BAROKAH DI DESA BONO KECAMATAN BOYOLANGU Diah Suciati; Dyah Pravitasari
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11892

Abstract

Production costs are the total costs borne by a company in producing a product. Production costs are the basis for every company in maintaining the company so that it does not experience losses. Losses will result in the company never growing and can stop the company's production activities. Therefore, it is very important to minimize these losses by keeping production costs under control. Cost control is one of the efforts that a company can make so that it can run successfully and efficiently. This research uses a qualitative approach method, with descriptive research type, using primary data and secondary data. The results of this research indicate that business cost management is a powerful option for increasing company revenue by minimizing production costs incurred during the product design process. In this way, production costs will be reduced, the selling price of the goods produced can compete with other companies, and the desired profits will be achieved ideally.
PENGARUH LIKUIDITAS, KECUKUPAN MODAL DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS PADA PERBANKAN YANG TERDAFTAR DI BEI Heri Listiyawan; Anna Probowati; Dewi Shanti Nugrahani; Adi Sucipto
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12262

Abstract

This study aims to analyze the effect of liquidity, capital adequacy and operational efficiency on profitability in banking companies listed on the IDX. This study uses a quantitative approach using data from the company's annual financial statements. Research respondents are banking companies listed on the Indonesia Stock Exchange. The sample is the annual report of banking companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling with a research sample of 29 respondents. Methods of data analysis using multiple linear regression test. The results of the calculation of the Coefficient of Determination (R2) show that the contribution of liquidity, capital adequacy and operational efficiency to ROA in banking companies listed on the IDX is 18%, while the remaining 82% is influenced by other factors not included in the analysis of this study. Based on the statistical results of the t test, it was concluded that liquidity had no significant effect on ROA, capital adequacy had no significant effect on ROA, the operational efficiency variable had no significant effect on ROA. Based on the statistical results of the F test, it is concluded that liquidity, capital adequacy and operational efficiency simultaneously (simultaneously) have no significant effect on profitability. Keywords: liquidity, capital adequacy, operational efficiency.
ANALISIS LAPORAN REALISASI ANGGARAN PENDAPATAN PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KOTA MEDAN Nina Andriany Nasution
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.11218

Abstract

This research aims to prepare a Budget Realization Report (LRA) which includes ratios with criteria. The theory used in this research is government accounting standards and the hypothesis proposed is that income variance is unfavorable, regional independence is very good and the effectiveness of PAD is quite effective. That the analytical tool in this research uses a quantitative descriptive method, namely by studying government accounting standards applied in the field so that there are differences with phenomena and the field in the field of the Medan City Regional Financial and Asset Management Agency (BPKAD). Based on the research results, it can be concluded that regional revenues have not been able to obtain revenues exceeding the budgeted amount and have not been able to increase original regional revenues, including revenues. Keywords: Budget Realization Report, Income Analysis and PAD Effectiveness
Pengaruh Lingkungan Keluarga, Inovasi Dan Modal Terhadap Minat Berwirausaha Pada Generasi Z Di Kota Tebing Tinggi Rusmewahni Rusmewahni; Fitri Ayunda
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12464

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh lingkungan keluarga, inovasi dan modal terhadap minat berwirausaha pada generasi z di kota Tebing Tinggi. Populasi dalam penelitian ini adalah seluruh Generasi Z di Kota Tebing Tinggi dengan 96 responden sebagai sampel. Sumber data dalam penelitian ini berasal dari purposive sampel. Pengujian hipotesis menggunakan analisis regresi berganda pada aplikasi SPSS versi 25. Hasil penelitian ini menunjukan bahwa secara parsial lingkungan keluarga dan inovasi tidak berpengaruh terhadap minat berwirausaha Generasi Z Di Kota Tebing Tinggi. Sedangkan modal berpengaruh terhadap minat berwirausaha Generasi Z Di Kota Tebing Tinggi. Selain itu secara simultan atau bersama-sama lingkungan keluarga, inovasi dan modal berpengaruh terhadap minat berwirausaha Generasi Z Di Kota Tebing Tinggi. Kata Kunci: Lingkungan, Inovasi, Modal, Minat, Genarasi Z
Tema Yang Muncul Dalam Penerimaan Pajak ( Tinjauan Bibliometrik) Asesi Winda Yanti Hulu; Fitri Ana; Rachmat Agus Santoso
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12149

Abstract

This research presents a comprehensive review of emerging themes in tax revenue research over the last decades through bibliometric analysis. By checking the number of publications and topic developments in the field. this research identifies emerging trends and shifts in research focus. Using bibliometric methods, this research highlights key themes, influential authors, and important publication venues, providing valuable insight into the trajectory of research on taxation using VOSviewer and Microsoft Excel to conduct frequency analysis of the data. In research findings contribute to a deeper understanding of emerging themes in tax revenue and inform future research directions in this area.
ADOPSI INOVASI USAHA ISTRI NELAYAN DI BLIMBINGSARI BANYUWANGI Fatmah Fatmah
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.13510

Abstract

This article aims to examine what factors cause the unsuccessful adoption of business innovations among fisherwives in Blimbingsari Village. The findings of this study are expected to assist the government in identifying concrete measures to help improve the welfare of fishermen. That way the government's programme to spur the development of the marine and fisheries sector can be realised from upstream to downstream which not only focuses on increasing fish production but also innovating to provide added value. The population in this study were fishermen's wives in Blimbingsari Village, Banyuwangi Regency. The sampling technique used was simple random sampling. A total of 214 respondents were obtained as research samples. The data analysis used in this study was path analysis. The results showed that this research model was able to explain the theory clearly. Variables of innovation characteristics, adopter characteristics, social systems, and communication channels have a positive direction towards innovation adoption.
DETERMINAN AGRESIVITAS PAJAK : PENGARUH CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN DI INDONESIA Christina Fransiska; Muhammad Ichsan Diarsyad
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11370

Abstract

This research aims to examine the financial factors that influence Tax Aggressiveness with Corporate Social Responsibility Disclosure as a Moderating Variable in Manufacturing Companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The research method used in this research is quantitative and uses secondary data collection techniques in the form of financial reports and Corporate Social Responsibility Disclosure reports. The sample in this study was selected using a purposive sampling method and there were 12 companies that met the sample criteria. The results of the research show that Capital Intensity has a significant effect on Tax Aggressiveness, while Company Size and Leverage have no effect on Tax Aggressiveness. The results of the moderation analysis show that Corporate Social Responsibility is able to strengthen Capital Intensity and Leverage on Tax Aggressiveness, while the influence of Company Size on Tax Aggressiveness cannot be moderated by Corporate Social Responsibility. This research contributes to companies in Indonesia as a consideration for management in carrying out Corporate Social Responsibility and its relationship with the influence of financial factors on corporate tax aggressiveness.
ANALISIS VALUE FOR MONEY DALAM MENINGKATKAN KUALITAS PELAYANAN PT. POS INDONESIA (Persero) KABUPATEN SUKOHARJO Chintya Noer Cahyani; Dinara Kharisma Sari; Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12491

Abstract

The aim of this research is to determine the effect of value for money with economic, efficiency and effectiveness elements on the quality of public services at PT. Pos Indonesia (Persero) Sukoharjo Regency. This research is quantitative research. The sample was 50 respondents. Data collection techniques through surveys by distributing questionnaires to the intended respondents. Data analysis methods include descriptive statistical analysis, validity tests, reliability tests and classical assumption tests. The research results show that 1) economic, efficiency and effectiveness elements simultaneously as value for money elements influence the quality of PT's public services. Pos Indonesia (Persero) Sukoharjo Regency 2) partial economic elements as one of the value for money elements have no effect on the quality of PT's public services. Pos Indonesia (Persero) Sukoharjo Regency 3) partial efficiency elements as an element of value for money have no effect on the quality of PT's public services. Pos Indonesia (Persero) Sukoharjo Regency, and 4) the partial effectiveness element as one of the value for money elements influences the quality of PT's public services. Pos Indonesia (Persero) Sukoharjo Regency.
ANALISIS KETERKAITAN ANTARA KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI STAFF DAN KUALITAS LAPORAN KEUANGAN DAERAH (Studi Empiris Kecamatan Banjarsari Surakarta) LMS Kristiyanti; Timur Angin Prasetyo Putri; Desy Nur Pratiwi
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.10149

Abstract

This study aims to examine the effect of human resource competence, application of regional financial accounting systems and staff competence on the quality of regional financial reports. The research sample used was staff working in the Banjarsari sub- district in Surakarta City. The sampling method used purposive sampling method. With the method of data analysis using multiple regression analysis with a significance level of 5 percent, which was processed using the Statistical Package for Social Science (SPSS) Version 23 program. The results of this study indicate that the Competence of Human Resources does not affect the Quality of Financial Statements while the Application of the Regional Financial Accounting System and Staff Competence influences the Quality of Financial Statements.

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