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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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ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK KENDARAAN BERMOTOR TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH DI PROVINSI KALIMANTAN BARAT Fransius Napitupulu; Ariefanda Iqbal Perdana; Sari Rusmita
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.v25i1.13446

Abstract

As one of the provinces in Indonesia, West Kalimantan is one of the provinces that depends on PKB as a contributor to local revenue. However, not much research has been done on the effectiveness and contribution of PKB to local revenue in Kalimantan.The purpose of this study is to enable local governments to make better decisions on how to manage local revenue sources. This analysis can also help increase public awareness of the role of PKB as a source of local revenue.The focus of this study is motor vehicle tax (PKB), and how PKB revenue impacts on West Kalimantan Province's local revenue. Quantitative descriptive research collects and analyzes numerical data. the average PKB revenue in 2021-2022 is 98.83% with a fairly effective category and PKB revenue in West Kalimantan Province in 2021-2022 is included in the medium criteria with an average contribution rate of 22.78%. not in accordance with the target that has been set. because many people are still affected by the COVID-19 pandemic, but the West Kalimantan provincial government can still manage motor vehicle taxes
PENGARUH KNOWLEDGE MANAGEMENT DAN INOVASI TERHADAP KEUNGGULAN KOMPETITIF BERKELANJUTAN MELALUI STRATEGI BISNIS DI UMKM KABUPATEN BATANG, JAWA TENGAH Faradista Sekar Nagari; Indi Djastuti
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.8299

Abstract

UMKM have contributed to the movement of the regional economy in reducing the unemployment rate. However, the weak points that are quite prominent in Small and Medium Industries (IKM) in Indonesia include a number of things including market orientation, resources, especially human resources, market access, capital and mastery of technology (OEDC, 2004). Therefore, the importance of a Knowledge Management (KM) system is expected to help an organization strive to maximize work efficiency in order to face the challenges of competition with competitors and can also create an inovasi in the form of products or services owned by the organization. In addition, having a strategy and focus in business is very important for the success of the company. Strategi bisnis will help companies determine between good and bad decisions. The type of research used is explanatory research. The research data consists of primary data and secondary data. In this study, data collection was carried out including: library research, observation, distribution of questionnaires. The sampling technique used is purposive sampling. Data analysis technique uses Partial Least Square (PLS). The results of the study prove that Knowledge Management has a significant positive effect on Keunggulan kompetitif berkelanjutan, Knowledge Management has a significant positive effect on Strategi bisnis, Strategi bisnis mediates the influence of Knowledge Management on Keunggulan kompetitif berkelanjutan, Innovativeness has a significant positive effect on Strategi bisnis, Innovativeness has a significant positive effect on Keunggulan kompetitif berkelanjutan.. Keywords : Knowledge Management; Innovativeness; Keunggulan kompetitif berkelanjutan; Strategi bisnis.
Analisis Laporan Realisasi Anggaran untuk Menilai Kinerja Keuangan Pemerintah Provinsi Kalimantan Barat Menggunakan Konsep Value for Money Neti Oktavianty; Gita Desyana; Rudy Kurniawan
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.v25i1.13474

Abstract

The objectives of this study are as follows: (1) To evaluate the performance of the Government of the Provinsi Kalimantan Barat from 2019 to 2022 using the concept of value for money, with a focus on the economic aspect; (2) To assess the government of the Provinsi Kalimantan Barat between 2019 and 2022 with the use of the value for cash concept, with an emphasis on the efficiency aspect; (3) To measure the performance by the Government in the West kalimantine province from 2019 until 2022 using a concept of valor for money and focusing on the effectiveness aspect. This study is a case study using a qualitative method, with data from the Laporan Realisasi Anggaran Pendapatan Dan Belanja of the Provinsi Kalimantan Barat during the period. The method of analysis used is descriptive analysis. The results of the research show that the kinerja Keuangan of the Provinsi kaliamntan Barat from 2019 to 2022, evaluated with the concept of value for money from the economic, efficiency, and efficiency aspects, is in the category of economic criteria, quite efficient, and highly effective.
PENGARUH PERPUTARAN KAS, PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2020-2022 Latifah Eka Putri; Suprihati Suprihati; Muhammad Hasan Ma'ruf; Budiyono Budiyono
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.v25i1.13618

Abstract

Profitability describes the company's ability to earn profits and effectiveness in managing company management. The level of profitability can affect the company's financial condition. This can be seen based on the ROA value. The type of research used is quantitative research. This research aims to determine the influence of cash turnover, inventory turnover and accounts receivable turnover on the profitability of manufacturing companies listed on the IDX in 2020-2022. The data collection method used purposive sampling and obtained 35 samples. The analysis model used was multiple regression analysis with SPSS data processing tools. The results of the test show that partially cash turnover has no significant effect on profitability, inventory turnover has no significant effect on profitability, and accounts receivable turnover has a significant effect on profitability.
DETERMINAN FIRM VALUE DALAM KELOMPOK MARKET-BASED FIRM SIZE YANG BERBEDA Gustiara Kusuma Priyatna; Mekani Vestari
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.v25i1.14759

Abstract

Large fluctuations in firm value will make it difficult for investors to make investment decisions, especially those related to long-term investments. Thus, research related to the determinants of firm value is still relevant. However, in previous studies there were still inconsistencies in the results. Several other studies have shown that there are differences in investor responses to different market-based firm size. Therefore this study aims to, first, get empirical evidence of the effect of enterprise risk management, profitability, leverage, liquidity, capital expenditure, sales growth, and firm size on firm value. Second, to get empirical evidence of differences in the effect of company fundamentals on firm value between groups of companies with high market capitalization and low market capitalization. The sample in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2014–2018. The sample was selected by using purposive sampling method. The analysis tool used is multiple linear regression. The results showed that enterprise risk management, profitability, and sales growth have an effect on firm value in both high and low market capitalization samples, the influence of company fundamentals on firm value in the high market capitalization group is greater than the low one. The contribution of this study supports the difference of the firm's fundamental effect on firm value in different market-based firm size. Keywords : firm value, enterprise risk management, profitability, sales growth
Pengaruh Informasi Akuntansi Terhadap Harga Saham Perusahaan Syakhira Garthakusuma Wirasmo; 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.v25i1.14389

Abstract

Among the most favored investment sectors are stocks in the real estate and property industry. Furthermore, the real estate and property sector indicates a nation's economic growth or contraction. Property prices are predicted to be weak in early 2024 while Bank Indonesia's benchmark interest rate remains high at 6%. Due to consumers being cautious when taking out loans to buy property and because of high share prices, these high interest rates will have a detrimental effect on the real estate market. This study aims to analyze the influence of earning per share, return on assets, return on equity, and debt to equity on stock price. A linear regression analysis is used to accomplish the objective of the research using the data from the Indonesia Stock Exchange which lists property and real estate sector for the 2019-2023 period. This research uses a quantitative approach method with multiple linear regression analysis techniques using SPSS. The sampling technique used purposive sampling technique and obtained 24 companies with a total of 108 data. The results of this research show that EPS, ROA, ROE have a positive effect on stock prices, meanwhile DER is not affect to stock prices.
Analisis Pengaruh Pelayanan Fiskus, Sanksi Perpajakan, dan Penerapan E-filling Terhadap Kepatuhan Wajib Pajak di KPP Pratama Surakarta Destria Ayunda Rifana; Indra Lila Kusuma; Muhammad Tho’in; Erna Setyawati
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2792

Abstract

This study aims to determine and analyze the effect of taxation services, tax sanctions, and the application of e-filling on taxpayer compliance at the Surakarta Pratama Tax Service Office. The sampling technique is accidental sampling with the determination of respondents using the Slovin formula, the number of respondents is 100. Data obtained from the results of the questionnaire. The data analysis technique used is multiple linear regression and hypothesis testing using t test and F test with a significance level of 5%. So the results of the partial test (t test) and simultaneous test results (F test) indicate that the tax service, tax sanctions, and the application of e-filling have a significant effect on taxpayer compliance at KPP Pratama Surakarta. Keywords: taxation services, tax sanctions, application of e-filling and taxpayer compliance
Analisis Implementasi Kebijakan E-Retribusi Pasar Dalam Meningkatkan Pendapatan Asli Daerah Kabupaten Karanganyar Dian Ambarwati; Suhesti Ningsih; Indra Lila Kusuma
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.v25i1.13754

Abstract

This research aims to determine and analyze the implementation of payment procedures, deposits and places of payment of retribution manually & electronically and obstacles encountered when implementing e-retribution. This research is descriptive research with a qualitative approach. The types of data used in this research are primary data and secondary data. The data collection techniques used were obtained by means of field research and library research. Data analysis was carried out using qualitative analysis and using purposive sampling techniques to determine sources. The research results show that the implementation of the electronic levy collection policy at the Department of Trade, Industry and Manpower has not been implemented optimally. In terms of implementation techniques, there are problems with machine damage, network errors, and cards that are not stored properly so they cannot be swiped on the machine. There is a shortage of resources to manage levy receipts electronically. Apart from that, there is a lack of awareness among traders regarding electronic payments. E-retribution has not been implemented completely because electronic collection is still not efficient because there are still obstacles encountered.
PENGARUH KARATERISTIK KEPALA DAERAH, UKURAN PEMERINTAH, DAN TEMUAN AUDIT TERHADAP KINERJA KEUANGAN DAERAH Ai Andi Tabita Tandiseru; David Adechandra Ashedica Pesudo
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.6882

Abstract

Financial performance is a manifestation of regional achievements in a certain period related to regional finances. This study has a purpose, namely to examine whether there is an influence of the characteristics of regional heads, government size, audit findings on the financial performance of local governments in districts/cities on Sulawesi Island in 2018-2020. The population used in this study is from the district/city government on the island of Sulawesi. The sampling method used purposive sampling. This study uses secondary data with the data source used, namely the financial reports of the district/city governments on the island of Sulawesi in 2018-2020. Hypothesis testing in this study uses multiple linear analysis using the SPSS program. The results showed that the government size variable had a positive and significant effect on the government's financial performance. The characteristic variable has no influence on the financial performance of the local government. The results of the BPK audit findings variable test have a negative and significant effect on financial performance.
Penentuan Tarif Kamar pada Hotel Y Surabaya dengan Metode Activity Based Costing Yunike Helena Sukamto; Galuh Artika Febriyanti
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.v25i1.14107

Abstract

Activity Based Costing System is an accounting method that can be used to find the total cost of activities needed to make a product. The cctivity based costing method assigns costs to each activity that goes into production, such as workers testing a product. Activity Based Costing System aims to identify activities that generate cost currency. The primary focus is on the activities performed on a particular product during its production. Thus, activity is the focal point in costing. In an activity based costing method, overhead costs are assigned to cost centers or units based on the number of activities performed in production. This tudy aims to analyze the determination of hotel room rates using the activity based costing method at Y hotel Surabaya. This type of research is qualitative research to obtain descriptive data. The result obtained are the hotel room rates carried out by Y hotel Surabaya have a greater value compared to hotel room rates using the activity based costing method.

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