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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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KESIAPAN IBU KOTA NUSANTARA (IKN): TINJAUAN PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL PADA PEMERINTAH PROVINSI KALIMANTAN TIMUR Nafisah Zulaikha Rahmalia; Shinta Permata Sari; Suhesti Ningsih
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.v24i2.12576

Abstract

This study aims to determine the effect of original income regions, general allocation funds, special allocation funds and profit sharing funds on capital expenditure of the East Kalimantan Provincial Government in 2018-2022. The method used in this study is quantitative method. The sample in this study consisted of 10 regencies/cities of East Kalimantan province. The data used is secondary data taken from the Budget Realization Report in 2018-2022 through the DJP website of the Indonesia Ministry of Finance. The results show that: (1) Local original income has effect on capital expenditure, (2) general allocation fund has effect on capital expenditure, (3) special allocation fund has no effect on expenditure capital, and (4) the profit sharing fund has effect on capital expenditure. It can be interpreted that local governments are getting better at managing its regional finances in preparing to become the capital of the archipelago.
ANTOLOGI PENGAUDITAN DAN KUALITAS AUDIT: STUDI PADA EMITEN TERINDEKS KOMPAS100 Saifudin Saifudin; Alvina Eka Damayanti; Yulianti Yulianti
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.v24i2.8468

Abstract

This study aims to examine the antologies in auditing and audit quality. The independent variables used in this study are audit tenure, auditor reputation, audit committee, audit fees, and company size. While the dependent variable in this study is audit quality as measured using the company's total accruals.The population in this study were manufacturing companies listed on the KOMPAS100 index on the Indonesia Stock Exchange for 2017 – 2021. The research sample was determined using a purposive sampling method so that the number of samples used was 165 out of 33 companies for 5 years. Multiple linear regression analysis was used as an analytical technique using IBM SPSS 24.The results of the study show that the auditor's reputation has an effect on audit quality. while audit tenure, audit committee, audit fees, and firm size have no effect on audit quality.
Pengaruh Pengelolaan Alokasi Dana Desa, Kebijakan Desa dan Partisipasi Masyarakat Terhadap Pembangunan Desa Giriwarno Rini Handayani; Suprihati Suprihati; Wikan Budi Utami
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.v24i2.9826

Abstract

This study aims to examine and analyze the Influence of Allocation Management, Village Policy and Community Participation on the Development of Giriwarno Village. This research uses a quantitative descriptive approach. The technique used is primary data by means of a questionnaire distributed to respondents called a questionnaire. The data collection technique uses proportional sampling, namely the technique of determining the sample by knowing in advance the type of age or category in the population, and we will take a sample of 98 samples in this study. Based on these conclusions, Management of Village Fund Allocation has a significant positive effect on village development, while Village Policy has a significant positive effect on village development and Community Participation has a positive effect on village development. The results of further research show that Management of Village Fund Allocation, Village Policy and Community Participation jointly have a significant effect on the development of the village of Giriwarno, this is evidenced by the Multiple Linear Regression Analysis Test, F Test, t Test and Determination Test with the SPSS 23 program.
Pengaruh Mekanisme Good Corporate Governance Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Oi Tabita; Titiek Puji Astuti; Yulianto Yulianto
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7683

Abstract

This research is amied to give an empirical evidence on the influence of good corporate mechanism which consist of managerial ownership, institutional ownership, and the measurement of commissioner council toward the timeliness financial report. The population of this research are property corporation and real estate that regitered in Indonesia Stock Exchange (BEI) on the period 2017-2020 by using purposive technique sampling. The data of this resarch is obtained from financial report of secondary data which consist 316 data of 79 corporations. The result of this research showed that managerial ownership and the measurement of commisioner council has possitive influence toward the timeliness of corporation financial report, but institutional ownership do not influence toward the limeliness of corporation financial report. Keywords : Timeliness, GCG, Corporation Financial Report.
Analisis Yuridis Peraturan Daerah Kabupaten Toraja Utara No.15 Tahun 2011 tentang Retribusi Rumah Potong Hewan Marchelin Marchellin
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.v24i2.11118

Abstract

This research examines the implementation of Slaughterhouse Retribution (RPH) in North Toraja Regency with a focus on the aspects of internal control systems in revenue collection. According to the BPK Audit Report on the Financial Statements of PEMDA Toraja Utara in 2018, Slaughterhouse Retribution is a significant contributor to Regional Original Income, generating IDR 5,593,050,800.00 with a realization percentage of 93.22%. However, it is observed that this revenue may not be optimized due to various factors under investigation. One critical aspect under scrutiny is the legal framework governing Slaughterhouse Retribution. This study primarily delves into the regional regulations serving as the legal foundation for Slaughterhouse Retribution in North Toraja. Employing a descriptive-qualitative approach, this research collects primary data through focus group discussions and interviews, while secondary data is derived from an examination of pertinent statutes and regulations. The data is subsequently processed using content analysis and comparative analysis. The study reveals a misalignment between various provisions within North Toraja Regional Regulation No. 15 of 2011, as well as inconsistencies with other laws and regulations, notably Law No. 28 of 2009 concerning Regional Taxes and Regional Levies, and legal regulations pertaining to protected.
Pengaruh Penerapan Sistem Informasi Akuntansi, Kualitas Sistem Informasi Akuntansi, Dan Kompleksitas Tugas Terhadap Kinerja Karyawan (Studi Kasus Pada Assalaam Hypermarket) Annisa' Fitri Mutmainah; Sri Laksmi Pardanawati; Wikan Budi Utami
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.v24i2.9629

Abstract

The purpose of this study is to determine the effect of the application of accounting information systems, the quality of accounting information systems, and the complexity of tasks on employee performance. In the preparation of this study using quantitative research types. Primary research data was obtained from respondents through data collection techniques in the form of questionnaires through google forms. The sample used in the study was 81 respondents. This study used descriptive statistical data analysis methods and hypothesis testing multiple linear regression analysis. The results of the research test show that the application of accounting information systems and the complexity of tasks affect the performance of Assalaam Hypermarket employees. While the complexity of the task has no effect on the performance of Assalaam Hypermarket employees.
ANALISIS PERBANDINGAN TINGKAT STABILITAS KEUANGAN SYARIAH DAN KONVENSIONAL DI GORONTALO Tenti Dehi; Nurain Kude; Silvana Masita Lestari; Sri Dewi Yusuf
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.v24i2.11219

Abstract

Tulisan ini bertujuan untuk membandingkan tingkat stabilitas keuangan syariah dan konvension di Gorontalo dengan menggunakan rasio-rasio keuangan. Penelitian ini menggunakan data panel yang merupakan data time series dan cross section. Populasi pada penelitian ini adalah seluruh bank syariah dan konvensional yang ada di Gorontalo. Hasil penelitian yakni stabilitas kedua sistem perbankan tersebut, rata-rata dari keseluruhan bank syariah mempunyai tingkat kestabilan yang jauh lebih baik daripada bank konvensional. Kata Kunci: Stabilitas Keuangan Syariah
Analisis Faktor Faktor Yang Mempengaruhi Pengalokasian Anggaran Belanja Modal Suhesti Ningsih; Intan Indah Permatasari; Rukmini Rukmini
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.v24i2.10202

Abstract

This research is a type of quantitative research aiming at determine the effect of economic growth, local revenue and general allocation funds on capital expenditure of all sub-districts of Karanganyar district from 2018 to 2022. The data used in this research are secondary data obtained from budget realization report and economic growth. Population in this research 17 sub-districts in Karanganyar regency. The sampling technique in this research used a saturated sampling technique. The sample in this research wa 17 sub-districts within 5 years so the sample is 85. The data analysis methods used are classical acceptance and multiple linear regression tests, F-tests, t-test and R2-tests. The results of the F-tests on the variables of economic growth, native local income, and general allocation funds influence government policies in allocating capital expenditures. The t-test results show that the variables economic growth and village income have a large effect on investment, while the general allocation fund has no effect on investment Keywords: Economic growth, capital investment, general grants, local revenues
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL, MOTIVASI, PELATIHAN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA SATRIA KABUPATEN BANYUMAS Nafis Mahesa Putra; Akhmad Darmawan; Suyoto Suyoto; Totok Haryanto
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.v24i2.12418

Abstract

This research aims to determine the influence of transformational leadership, motivation, training and work environment on employee performance at Perumdam Tirta Satria, Banyumas Regency. The population in this study was all employees at Perumdam Tirta Satria, Banyumas Regency, totaling 133 employees. The sampling technique uses purposive sampling with criteria namely general, financial and mechanical division employees, who have worked for more than one year, excluding leaders. The sample size in this study was 100 samples using the Slovin formula. Analysis uses multiple linear regression and correlation using SPSS version 26. The results of the research show that transformational leadership and motivation have a positive and significant effect on employee performance, training has an insignificant positive effect, while the work environment does not have a significant effect on employee performance. Keyword: transformational leadership, motivation, job training, work environment, and employee perfomance
PENGINDRAAN KAPITAL INTENSITAS, ARUS KAS, DAN TINGKAT AKTIVITAS DALAM MEMPREDIKSI KESULITAN KEUANGAN Diva Tirta Nirwana Rahmadetta; Shinta Permata Sari; Suhesti Ningsih
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.13302

Abstract

Financial difficulties are an early symptom before bankruptcy occurs. Almost all companies in Indonesia avoid this condition by anticipating this symptom within and outside the company. This research aims to determine the effect of capital intensity, cash flow, and activity on financial distress in non-cyclical consumer sector companies for the 2020-2022 period. This research is a type of quantitative research using secondary data, namely the company’s audited financial statement that present in the annual report. The sampling technique used is a purposive sampling technique with a sample size of 119 data during 2020-2022 period. The data analysis used in this research is multiple linier regression analysis. The research result show that cash flow and activity influence financial distress. Meanwhile, capital intensity has no effect on financial distress.

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