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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 Faktor-Faktor Yang Berpengaruh Terhadap Kinerja Keuangan UMKM Sektor Perdagangan Di Kabupaten Boyolali Suhesti Ningsih; Eka Susilo Wati; Sri Laksmi Pardanawati
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.v25i1.14458

Abstract

This purpose of the research to assess the influence of financial management, financial literacy and intellectual capital on the financial performance of UMKM in Boyolali Regency. The population of Boyolali Regency UMKM in the trade sector is 15,271 units. In this research, the sample used was 100 UMKM units, where the sample was determined based on the Slovin formula calculation. Meanwhile, the data collection method applied in this research is quantitative data with descriptive statistical analysis methods, validity tests, reliability tests and classical assumption tests. In testing the research hypothesis using multiple linear regression analysis, F test, t test and coefficient of determination test. Based on the t test that has been carried out, the research results obtained state that financial management, financial literacy and intellectual capital have a positive and significant effect on financial performance. Keywords : Financial Performance, Financial Literacy,Intellectual Capital, Financial Management
EVALUASI PERAN ACCELERATOR STARTUP INDONESIA DALAM MENGEMBANGKAN STARTUP BERORIENTASI KEBERLANJUTAN Annisa Dwi Rizkadila
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.v24i1.8380

Abstract

Accelerator status is a very supportive business program for startup companies in providing educational, mentoring and financial support. The purpose of this study is to obtain in-depth information regarding the evaluation of the role and services of the accelerator program in Indonesia from a startup perspective. Are startups satisfied with the accelerator program, the results of mentoring or coaching and services. This study uses qualitative research methods and focuses on perceptions or opinions of startups regarding the accelerator program and service processes. So this research uses a narrative approach or narrative approach. The types of data used are primary data and secondary data. The research sample was taken using a purposive sampling technique. The data analysis technique uses the 5W +1 H method. This method is used to describe and analyze a given problem by answering 5 components of the questions, namely what, where, when, who, why, and how to each startup. The results of this study reveal that startups can still stand and run their business, but for sustainability orientation some startups reveal that their companies are not sustainability oriented because they have not obtained several factors so they have not achieved the company's main goals. The research results prove that startups are satisfied with the accelerator program in Indonesia. But there are several factors lacking the accelerator program so that the satisfaction level does not reach 100%. This study has indicators of success according to startups as a success factor for the accelerator program Keywords: Start up, Accelerator, and Sustanaibility
Pandemi Covid 19: Pengaruh Cash Holding Di Perusahaan Sektor Real Estate Dan Properti Isna Azizah; Dhian Andanarini Minar Savitri
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.v25i1.14446

Abstract

This research aims to examine the effects of growth opportunity, cash flow, capital expenditure, and dividend payout on cash holding during the covid 19 pandemic in real estate dan property sector companies. Research period 2020 to 2022. This study uses a purposive sample technique and multiple regression analysis with SPSS version 21. The result indicate that dividend payout has significant positive effect on cash holding, while growth opportunity, cash flow, dan capital expenditure have no effect on cash holding
Analisis Kenaikan Tarif PPN dan Cukai Terhadap Penerapan Pajak Pertambahan Nilai (PPN) pada PT.Panen Boyolali Lia Nur Hidayani; LMS Kristiyanti; Sri Laksmi Pardanawati
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.v25i1.13772

Abstract

This research aims to find out how to analyze the application of Value Added Tax at PT. Panen Boyolali and how to analyze the impact of increasing VAT and Excise rates on the implementation of Value Added Tax at PT. Panen Boyolali. This research uses descriptive research with a quantitative approach. The results of this research indicate that PT. Panen Boyolali in calculating, depositing and reporting Value Added Tax is in accordance with applicable laws. Then the results of the analysis of the impact of increasing VAT and Excise rates on the application of Value Added Tax at PT. Panen Boyolali has an impact on the Company's sales.
PENGARUH TRANSFER PELATIHAN DAN KUALITAS KEHIDUPAN KERJA TERHADAP KINERJA KARYAWAN DENGAN KOMITMEN ORGANISASIONAL SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Ayooklik) Shafira Elza; Ismi Darmastuti
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.v23i2.7333

Abstract

The purpose of this study is to analyze and explain the effect of training transfer and quality of work life on employee performance with organizational commitment as an intervening variable (studies on Ayooklik.com employees). The population of this study were all permanent employees of Ayooklik.com, the sampling technique used was a non-probability sampling technique with a purposive sampling technique. Data collection used a questionnaire with the criteria of respondents who had attended training held by the company in the period January - December 2021. There were 61 questionnaires of data taken. Processing and data analysis using SEM (Structural Equation Modeling) with PLS (Partial Least Square) 3.0 technique. The results of this study found that the transfer of training had a significant positive effect on employee performance; quality of work life has a significant positive effect on employee performance; transfer of training has a significant positive effect on organizational commitment; the quality of work life has a significant positive effect on organizational commitment; and organizational commitment has a significant positive effect on employee performance. Findings are discussed based on previous evidence, and implications for companies. Keywords: Training Transfer, Quality of Work Life, Organizational Commitment, Employee Performance.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN GUNUNGKIDUL DIY Erlinda Nur Khasanah; Fauzi Rifqi Aldiyanto
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.v24i1.8779

Abstract

Along with increasing development to support the existing natural and cultural tourism potential, Gunungkidul Regency is expected to manage and maximize this potential for the progress of region. One of these potentials can be obtained from sources of revenue originating from regional taxes. Thus, it is necessary to do an analysis to see how far the local tax contribution to Gunungkidul Regency's original local government revenue. In addition, this study aims to measure level of effectiveness of local tax revenues and to analyze the efforts of Gunungkidul local government to increase the potential for local tax revenues. This research method used is a quantitative method with secondary data sources in the form of regional financial reports of Gunungkidul Regency for 2017-2021. The results showed that contribution ratio of local taxes to original local government revenue of Gunungkidul Regency in 2017-2021 reached an average contribution of 22.18%. This ratio is still relatively small in influencing original local government revenue. The results of subsequent research show that the average ratio of effectiveness of local taxes for five years can be said to be good because it reaches of 109.24%. One effort to increase local tax collection in Gunungkidul Regency is by using SIPAPAH application. However, this application is still not optimal because people still lack understanding of this application and technological development.
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.
DAMPAK COVID-19 TERHADAP STRUKTUR MODAL, LEVERAGE, PROFITABILITAS DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR INDUSTRI DASAR DAN KIMIA PADA BEI Angelia Christina Putri Prasetyo; Widhian Hardiyanti
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.v23i2.7528

Abstract

The COVID-19 pandemic has spread to all corners of the world and affected all aspects of life. The biggest impact come from the economic sector, formed in lockdown system and PPKM (Pemberlakuan Pembatasan Kegiatan Masyarakat), where those systems limit community / citizen to carry out work and daily activities. As a result, there is significant decrease in people's income and purchasing power for goods and services. Therefore, the purpose of this study is to find out whether or not COVID-19 has an impact on Capital Structure, Leverage, Profitability and Firm Value, where the decrease of people's purchasing power for goods and services significantly affected the companies financial condition. The study uses quantitative research methods where the data is taken from financial statements of companies listed on the Indonesia Stock Exchange. The study uses purposive sampling where the result samples are 140. From this research, the writer found out that there were no significant differences in Capital Structure, Profitability and Firm Value. However, there were significant differences between before and after Covid-19 for Leverage, so it can be concluded that COVID-19 only had impact on company Leverage, in economic sector.
PERKEMBANGAN TEORI AKUNTANSI: TINJAUAN LITERATURE TERPILIH Muhammad Arfan Harahap; Saparuddin Siregar
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.v23i1.5259

Abstract

This study aims to explain the definition of accounting theory. In this case, it is more focused on positive accounting theory and normative accounting theory. The author uses sources from selected research journals. The conclusion of this research is that theory is often used as the basis for an action or practice. In its development, accounting theory is divided into four periods of accounting theory. The first period is called the Pre-Theory period 1492-1800. The second period is called the Pragmatic accounting period or the general scientific period from 1800-1955. Furthermore, the third period is referred to as the normative period 1956-1970. The last period and lasts until now is called the period of positive accounting theory which began in 1970. Normative accounting theory is a statement that is needed in accounting practice, normative accounting theory focuses on norms and is not intended for theory development. While positive accounting theory seeks to explain and predict phenomena related to accounting. Using an approach derived from positivism, empirical accounting research is developed to support and justify various accounting methods or practices in the real world.
Pengaruh Kinerja Lingkungan dan Pengungkapan Lingkungan Terhadap Nilai Perusahaan Sektor Consumer Goods di BEI Nurmadi Harsa Sumarta; Natasha Milani; Edy Supriyono
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.v24i1.10225

Abstract

This study was designed to proffer evidential support for the influence of environmental performance on firm value and environmental disclosure on the value of consumer goods sector companies listed on the Indonesia Stock Exchange. The independent variable measurement of environmental performance in this research is based on the PROPER grading system, which varies in grades on a scale of 1 to 5. Meanwhile, the technique of assessing environmental disclosure is made using the environmental aspects of the GRI. The data sample consists of 22 companies within the consumer goods industry from 2017 to 2021, with a total processed sample amounting to 110 data points. The processing method involves multiple linear regressions with a random effects model (REM). Data processing using Eviews 12 shows that environmental performance positively affects firm value and environmental disclosure negatively affects firm value.

Page 53 of 107 | Total Record : 1067

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