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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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The Influence of Liquidity, Profitability, Leverage, and Economic Value Added on Stock Returns (Empirical Study on Basic and Chemical Industry Sector Manufacturing Companies Listed on the IDX in 2020-2022) Ilham Maulana Pribadi; Nursiam Nursiam
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.v25i1.14034

Abstract

This research aims to investigate how liquidity, profitability, leverage, and economic value added influence stock returns in manufacturing firms in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX). This research employs a quantitative methodology, concentrating on manufacturing firms within the basic industry and chemical sectors that are listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The study utilizes purposive sampling, a technique for selecting samples based on specific predetermined criteria, yielding 85 samples. The gathered data were evaluated utilizing SPSS software through descriptive statistics and multiple regression analysis. This study found that overall, all independent variables (liquidity, profitability, leverage, and economic value added) impact stock returns. However, partial analysis shows that liquidity and economic value added do not influence stock returns. Conversely, profitability and leverage are proven to affect stock returns.
ANALISIS PERANAN ANGGARAN PENDAPATAN ASLI DAERAH SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN BIAYA PADA DINAS PERUMAHAN DAN KAWASAN PERMUKIMAN KABUPATEN SUKOHARJO Nur Hidayanti; Fauzan Fauzan
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.v25i1.14397

Abstract

Perangkat daerah dibentuk untuk melaksanakan kewenangan tertentu, salah satunya untuk meningkatkan pendapatan asli daerah. Untuk mencapai tujuan tersebut, diperlukan penganggaran yang baik. Tujuan dari penelitian ini adalah untuk mengetahui apakah peran anggaran pendapatan asli daerah sebagai alat perencanaan dan pengendalian biaya pada Dinas Perumahan dan Kawasan Permukiman Kabupaten Sukoharjo selama tahun anggaran 2019-2022 telah berperan dengan baik. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dengan mengumpulkan data melalui wawancara, dokumentasi, dan kepustakaan, kemudian menganalisis data tersebut melalui perhitungan efektivitas dan varians, sehingga dapat ditarik kesimpulan yang objektif terhadap permasalahan. Hasil penelitian untuk analisis rasio efektivitas pendapatan asli daerah tergolong dalam kriteria kemampuan sangat efektif karena selalu menunjukkan hasil lebih dari 100%. Dan untuk analisis varians pendapatan asli daerah juga berada pada kategori baik karena selalu menunjukkan nilai positif atau tidak ada periode anggaran yang mengalami selisih tidak menguntungkan. Sehingga dapat disimpulkan bahwa anggaran pendapatan asli daerah berperan dengan baik sebagai alat perencanaan dan pengendalian biaya pada Dinas Perumahan dan Kawasan Permukiman Kabupaten Sukoharjo.
PENGARUH LABA KOTOR, LABA OPERASI, DAN LABA BERSIH DALAM MEMPREDIKSI ARUS KAS DI MASA MENDATANG (Studi Empiris Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020) Ningsih, Suhesti; Utami, Wikan Budi; Hidayatullah, Andifa Rozaq; Novianti, Laras Dwi
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.v23i2.6294

Abstract

This study aims to analyze gross profit, operating profit and net profit in predicting future cash flows in manufacturing companies in the consumer goods industry sector listed on the IDX for the 2018-2020 period. Sampling using purposive sampling with time series data in order to obtain a sample of 84. The data method in this study used descriptive statistics test, classical assumption test and hypothesis testing with F test, t test and R test. F test results obtained a significance value of 0, 00 < 0.05 then the model is feasible to use, this means that all independent variables have an effect on the dependent variable. From the results of the hypothesis test, namely the t test, it shows that the gross profit variable has an effect on predicting cash flows, this is evidenced by the significance value of 0.00 < 0.05. The operating profit and net income variables have a significance value greater than 0.05, namely 0.425 and 0.60, thus it can be concluded that operating income and net income have no effect in predicting future cash flows. From the results of the R test, the adjusted R square value is 0.426 or 42.6%. This shows that the variables of gross profit, operating profit, and net profit simultaneously have an effect on predicting future cash flows by 42.6%. While the remaining 58.4% is influenced by other factors outside the study.
PRO DAN KONTRA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA SUB-SEKTOR INDUSTRI MANUFAKTUR: PERSPEKTIF STAKEHOLDER THEORY Putu Purnama Dewi; Ni Putu Pradnya Sugiantari Putri
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.v25i1.13624

Abstract

This study explores the pros and cons of Corporate Social Responsibility (CSR) disclosure and tax planning on earnings management in the manufacture industry using a literature review method and stakeholder theory perspective. CSR and tax planning are two practices commonly employed by companies to enhance their image and financial efficiency. CSR disclosure can enhance reputation and investor trust but also incurs high costs and greenwashing risks. Effective tax planning can reduce tax burdens but carries legal and reputational risks. Through stakeholder theory, this study emphasizes the importance of considering the interests of various stakeholders in earnings management decisions. The results provide insights into balanced and sustainable strategies for companies in the manufacture industry, considering the long-term impacts of CSR and tax planning.
Kinerja Keuangan dan Tata Kelola yang Baik: Pilar Pengungkapan Laporan Keberlanjutan Indah Permata Dewi; Nur Prasetyo Aji; Kurnia Rina Ariani
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.v25i1.14206

Abstract

This study aims to examine the effect of financial performance and corporate governance on sustainability report disclosure. Sustainability reports reflect a company's commitment to sustainable business practices in the environmental, social and economic fields. Financial performance is measured based on the company's ability to plan and implement profitable business strategies, while corporate governance involves processes, rules and policies that affect business entities. The object of this research is manufacturing companies that publish sustainability reports and annual reports on the Indonesia Stock Exchange (IDX) and the company's official website for the period 2020-2023. The data collection technique used purposive sampling method. The research results show that a high level of profitability encourages companies to report financial performance transparently. Higher leverage encourages increased disclosure of sustainability reports to maintain a positive image in the eyes of stakeholders. The independent board of commissioners plays an important role in ensuring the protection of majority and minority interests through social responsibility reporting. Low managerial ownership inhibits managers from maximizing company value through disclosing sustainability reports. The number of audit committees that are too large and frequent audit committee meetings can reduce the effectiveness of disclosure of sustainability reports.
Pengaruh Resiko Pembiayaan Dan Resiko Likuiditas Terhadap Efektifitas Laba Dimediasi Kecukupan Modal Di Perbankan Syariah Yudi Siyamto; Yuwita Ariessa Pravasanti
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.v25i1.14706

Abstract

This study aims to analyze the impact of liquidity risk and financing risk on profit effectiveness, with capital adequacy as a mediating variable, in Indonesian Islamic banks. The data used in this study consists of monthly data published by the Financial Services Authority (OJK) in the form of Islamic banking statistics from June 2014 to December 2023. The analytical method employed is Partial Least Squares-Structural Equation Modeling (PLS-SEM) using SmartPLS. The results show that both liquidity risk and financing risk have a significant negative impact on profit effectiveness. Additionally, capital adequacy is proven to significantly mediate the relationship between these risks and profit effectiveness. Further analysis reveals that capital adequacy has a significant positive direct effect on profit effectiveness, indicating that Islamic banks with adequate capital are better positioned to manage risks and generate optimal profits. The novelty of this research lies in identifying the mediating role of capital adequacy in the context of Islamic banking, which has previously received limited attention in the literature. These findings have important implications for risk management in Islamic banking, emphasizing the importance of maintaining adequate capital to support stable and sustainable financial performance.
Pengaruh Qulityof Work Life dan Beban Kerja Terhadap Kinerja Karyawan KSP Kopdit Pintu Air Cabang Maumere Amanda Yecci Noeng; Cicilia Ayu Wulandari Nuwa
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.v25i2.14844

Abstract

The research background was the pre-survey results which showed that the employees performance at Pintu Air Credit Union of Maumere Branch had not been optimal. This study aimed to (1) determine the description of employee performance, quality work of life, and workload, and (2) to determine the influence of quality work of life and workload on employee performance both partially and simultaneously. The population in this study was employees Pintu Air Credit Union of Maumere Branch, totaling 30 people. Data were collected through questionnaires and analyzed using descriptive methods and inferential statistics i.e. multiple linear regression. Hypothesis testing was done through F test and t-test. The descriptive analysis revealed the variables of employee performance, quality of work life, and workload, and were in the good category. The statistical results of the t-test showed that partially, the Workload variable had a significant negative influence on employee performance while the Quality of Work Life had a significant positive infuence on employee performance. The statistical results of the F test showed that simultaneously, the variables of Workload and Quality of Work Life had a significant influence on employee perfomance. The results of the determination analysis showed that the two independent variables in this study were able to explain the fluctuation of employee performance at the Pintu Air Credit Union of Maumere Branch by 17.567%. Keywords : Quality of Work Life, Workload, Employee Performance
PENGARUH TANGIBILITY, GROWTH OPPORTUNITY, DAN UMUR PERUSAHAAN TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Barang dan Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Nur Leni Budi Febriani; Suprihati Suprihati; Rukmini Rukmini
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.v25i1.13975

Abstract

This research aims to analyze the influence of tangibility, growth opportunity, and company age on company performance in sub-goods and consumer manufacturing companies listed on the Indonesia Stock Exchange 2018-2022. The sampling technique in this research used the purposive sampling method. The research method used is quantitative research with a sample size of 14 consumer goods and consumption companies listed on the Indonesia Stock Exchange. The analysis used is path analysis using SPSS version 23. The research results show that growth opportunity and company age influence company performance. Meanwhile, tangibility has no effect on company performance.
PENGARUH PENGETAHUAN AKUNTANSI, MANAJEMEN SUMBER DAYA MANUSIA DAN KEPRIBADIAN WIRAUSAHA TERHADAP KINERJA USAHA DI USAHA MIKRO KECIL DAN MENENGAH (UMKM) ROTAN DI DESA TRANGSAN SUKOHARJO Lisa Ayu Ramadhani; Rukmini Rukmini; Hadi Samanto
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.v25i1.14198

Abstract

The aim of this research is to determine the significant influence of Accounting Knowledge, Human Resource Management, Entrepreneurial Personality on the Performance of rattan MSME Businesses in Trangsan Village. The type of data used is primary data using the Slovin formula obtained from 58 sample respondents. The data collection techniques used are, Observation, Interview, Questionnaire. The data analysis methods used are descriptive analysis tests, validity tests and reliability tests. The classical assumption tests used are the normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing uses the t test using SPSS 23. The results of the study show that accounting knowledge, human resource management, entrepreneurial personality have a significant effect on business performance in the rattan UMKM of Trangsan Village
PENGARUH GAYA KEPEMIMPINAN DAN KOMPENSASI TERHADAP KINERJA KARYAWAN DI PT. UKINDO BLANKAHAN MILL KAB.LANGKAT SUMATERA UTARA Arini Zannah; Soulthan Saladin Batubara; Saimara A.M Sebayang
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.v25i2.14767

Abstract

PT. Ukindo Blankahan Mill, a company engaged in the palm oil industry and plantations, has faced a significant decline in performance and productivity, with production achievements falling short of company targets from 2021 to 2023. This decline in performance is influenced by various factors, including leadership style and employee compensation.This study aims to analyze the impact of leadership style and compensation on employee performance at PT. Ukindo Blankahan Mill. The research seeks to understand the extent to which these two factors contribute to improving employee performance and productivity.This study employs a quantitative approach with multiple linear regression analysis. Data were collected through surveys, observations, and documentation from 119 employees of PT. Ukindo Blankahan Mill, with a sample of 54 employees selected using stratified random sampling. The research instrument was a questionnaire measuring leadership style, compensation, and employee performance. Data were analyzed using validity and reliability tests, as well as classical assumption tests (normality, multicollinearity, heteroscedasticity) and multiple linear regression analysis.The study found that the leadership style variable was mostly valid with three significant indicators. However, the compensation variable did not show adequate validity for all tested items. Reliability tests indicated that the leadership style variable had acceptable internal consistency, while the compensation and employee performance variables showed low reliability. These findings underscore the importance of effective leadership style and compensation in enhancing employee performance, and highlight the need for improvements in the company’s compensation system.

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