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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 PENGARUH CITRA MEREK, KUALITAS PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN MOBIL HONDA BRIO DI BOGOR Muhammad Iqbal; Heni Nastiti
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.v23i1.5264

Abstract

The Honda Brio car obtained the highest car sales figure in Indonesia in 2020 but has a lower brand image than its competitors as measured by the Top Brand Index. Based on this background, this study aims to determine, prove, and analyze the effects of brand image, product quality, and price on purchasing decisions for Honda Brio in Bogor. The population in this study is the owner of a Honda Brio car in Indonesia. The number of samples is determined by 75 respondents with the criteria of a Honda Brio car owner in Bogor using the purposive sampling method, and data is collected by distributing questionnaires through Google forms. The analytical techniques used in this research are the descriptive analysis technique and inferential analysis using SmartPLS 3.2.9. The results of the hypothesis test are as follows: (1) brand image has an effect on purchasing decisions of 0.249 positive and significant, (2) product quality has an effect on purchasing decisions of 0.300 positive and significant, and (3) price has an effect on purchasing decisions of 0.295 positive and significant, while the joint contribution is shown by the value of R Square Adjusted, which is 0.606 or 60.6%, while 39.4% by other factors.
ANALISIS POTENSI ALUMNI PERBANKAN SYARIAH MENJADI SOCIOPRENEURSHIP DI WILAYAH TABAGSEL Muhammad Isa; Arti Damisa; Ferri Alfadri
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.v24i1.8366

Abstract

The purpose to minimize the gap that is created between the fewer Islamic Banking jobs and the increasing number of Islamic banking alumni graduates from time to time with the Sociopreneur analysis of alumni. This research is a Field Research conducted using a descriptive qualitative research approach and using triangulation data analysis techniques. Information about the potential of social entrepreneurship was obtained through literature studies collected from research related to documents, books and journals as assistants and complements to the theories studied. Furthermore, researchers will conduct observations in the form of interviews using the snowball sampling technique directly to alumni of Islamic banking as soicopreneurship actors in the TABAGSEL area and will also conduct interviews with the Head of Islamic Banking Study Program and economists in the TABAGSEL area to strengthen the results of the researcher's findings. The results of the research findings The approach taken by UIN SYAHADA Padangsidimpuan Islamic Banking graduates to change perceptions and inspire the younger generation to become entrepreneurs is to provide knowledge about social entrepreneurship and its benefits and apply a caring attitude towards the surrounding environment and society because this will create a feeling of wanting to help others.
Financial Fragility dan Financial Behavior Masyarakat di Masa Pandemi Covid-19 Murviana Koto
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.v23i2.6450

Abstract

The COVID-19 epidemic began at the end of 2019 and continues to this day. Adaptation through the new normal lifestyle is still being promoted, and this is true in terms of both lifestyle and financial behavior. Individuals or families who are financially literate are expected to behave more responsibly. Good financial behavior is supposed to assist an individual or family in avoiding financial fragility. The findings of this study show that the level of financial fragility among the residents of Medan is pretty good with just 27% of all respondents. The findings of this study also show that while the residents have a poor degree of financial literacy, their financial behaviour is pretty decent. Even the public's financial behavior after the Covid-19 outbreak appears to be improving, demonstrating that people's behaviour is very adaptable to changing circumstances. Maintaining expenditures that are not more than income, being more careful to pay bills on time, improving behavior to save more consistently, and increasing efforts to set aside funds for emergency needs are all signs of improved financial behavior
PENERAPAN TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PADA PERUSAHAAN DI INDONESIA Erlinda Lusiana; Shinta Permata Sari
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.v23i2.8121

Abstract

One of the company's goals is to survive in the long term. For this reason, it is necessary to consider several aspects other than profits, namely the environment and society. Companies carry out economic, social, and environmental activities which are informed to stakeholders through a disclosure, namely a sustainability report to describe better performance per year, especially if the company also implements a good corporate governance mechanism. This research aims to analyze corporate governance's influence on the disclosure of sustainability reports for companies listed on the Asia Sustainability Reporting Rating (ASRRAT) and the Indonesia Stock Exchange (IDX) for 2019-2021. Sustainability reports are measured using the Global Reporting Initiative (GRI) Index. The sample selection used purposive sampling method, with a total sample of 36 companies. Secondary data is used in this study. The data analysis technique uses multiple linear regression. The study's results prove that managerial ownership and the board of directors do not affect sustainability report disclosure. Meanwhile, institutional ownership, audit committee, and board of directors affect sustainability report disclosure.
PENGARUH NILAI TUKAR, UKURAN PERUSAHAAN DAN LEVERAGE KEUANGAN TERHADAP PROFITABILITAS (Studi Pada Bank BUMN Yang Terdaftar Di Bursa Efek Indonesia) Risnaningsih Risnaningsih; Carmelinda Venansia Du Goma; Hendrik Suhendri
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.v23i1.5440

Abstract

The purpose of this research is to directly determine the effect of the exchange rate, company size and financial leverage on profitability in state-owned banks as partially registered on the Stock Exchange. This research uses a quantitative descriptive method. In this research, the sample that will be used is a total sample of 4 State-Owned Enterprises banks that have been registered on the IDX. In this research, it is like using a financial report from 2014-2021. The data analysis technique that will be used is using multiple linear regression analysis. The results of this research prove that there is a significant influence on the profitability ratio in State-Owned Enterprise Banks as can be proven based on the Tcount = 3.128, company size can have a significant and significant effect on profitability in State-Owned Enterprise Banks with Tcount = 5,690 and financial leverage has a significant effect on profitability at state-owned banks with t count = 3.486. Banking companies in increasing profitability need to pay attention to financial leverage ratios and company size so that the company value is higher.
KESADARAN DAN SANKSI TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN DENGAN PARTISIPASI SEBAGAI VARIABEL MODERATING Wastam Wahyu Hidayat
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.v23i2.6836

Abstract

This study aims to determine the effect, awareness, and sanction on taxpayer compliance with participation as memorization. The sample used in the study was 100 taxpayers. The data collection technique in this research is simple random sampling. Data processing with Linear Regression Analysis Test using SPSS version 24. The results of this study indicate that: taxpayer awareness affects taxpayer compliance, tax sanctions have a positive effect on taxpayer compliance; and taxpayer awareness is not able to moderate the relationship between mandatory awareness and taxpayer compliance, while tax sanctions can moderate the relationship between tax and taxpayer compliance. The research shows that the adjusted R Square figure is 0.567 or 56.7%, meaning that taxpayer compliance can be explained by the variables of tax awareness and public participation, while the remaining 43.3% is explained by other factors.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN SEBAGAI ALAT PREDIKSI PERINGKAT OBLIGASI Wahyu Dian Tri Handayani; Cahyani Nuswandari
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.v24i1.8231

Abstract

Investment in the capital market is an investment in the financial sector, where this type of investment has a high risk compared to other investments but investment in the financial sector will provide high returns for investors. Bonds are issued by companies because companies need alternative sources of financing in the long term, therefore investors need to pay attention to these things before starting to invest in bonds because they have a low level of risk. This type of research uses hypothesis testing which explains the nature and relationship between variables which aims to explain the causal relationship between the independent and dependent variables through the data analysis process and the population in this study are manufacturing companies that issue bonds in 2017-2021. The results showed that profitability and firm size had a significant positive effect on bond ratings, liquidity and leverage had no effect on bond ratings.
Pengaruh Samsat Keliling, Sosialisasi Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Pajak Kendaraan Bermotor Kabupaten Ponorogo Ardyan Firdausi Mustoffa; Titin Eka Ardiana; Andra Eka Vebriana
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.v23i1.5851

Abstract

In Ponorogo there are still units of motorcycle that are in arrears so that tax compliance is not optimal. This study aims to determine the effect of the implementation of Samsat keliling service, taxation socialization, and tax penalties on taxpayer compliance of motorcycle. This research belongs to the type of quantitative research with primary data originating from the distribution of questionnaires. This study uses a probability sampling technique with a total of 100 respondents spread over Samsat keliling Sambit and Jenangan. The results showed that: (1) Samsat keliling service had a positive and significant effect on the tax compliance of motorcycle, (2) tax socialization had a positive and significant effect on the tax compliance of motorcycle, (3) tax penalties had a positive and significant effect on the tax compliance of motorcycle, (4) Samsat keliling service, tax socialization, and tax penalties simultaneously have a positive and significant effect on the tax compliance of motorcycle.
PENGARUH KEPEMIMPINAN ETIS DAN KEADILAN DISTRIBUTIF TERHADAP INTERNAL WHISTLEBLOWING DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL PEMODERASI Stefani Fierzca Dewi
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.v24i1.7233

Abstract

Introduction/Main Objective: This study investigates the role of ethical leadership and distributive justice in encouraging internal whistleblowing behavior. Background: The application of whistleblowing is used as one of the organization's internal controls in detecting fraud. However, most employees who have the intention of doing whistleblowing generally do not wish to report outside the organization (external whistleblowing) and prefer internal whistleblowing. Therefore, further research is needed to determine the factors that will increase a person's intention to conduct internal whistleblowing. Novelty: This study examines the relationship between ethical leadership and distributive justice on internal whistleblowing by examining the moderating role of locus of control. Research Methods: The data collection technique used in this study is an online self-administered survey of employees who work at financial institutions in Indonesia, both banks and non-banks. A total of 140 responses were analyzed through Structural Equation Modeling-Partial Least Square (SEM-PLS) using an analysis tool in the form of SmartPLS version 3.0 to test the research hypothesis. Finding/Results: Analysis of the data collected shows that ethical leadership and distributive justice are positively and significantly related to internal whistleblowing. Furthermore, locus of control moderates the influence of ethical leadership and distributive justice on internal whistleblowing.
KARAKTERISTIK DIREKSI DAN SENTIMEN LAPORAN TAHUNAN Vania Clarensia Budiono; Ari Budi Kristanto
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.v23i1.5375

Abstract

Companies disclose internal information through various forms (e.g. numeric, text, images, audio, video) and mediums (e.g. financial statements, website, social media, press releases, etc). Numerical data have been empoyed so much for accounting and financial analysis. On the other hand, the most abundant data type (i.e. textual data) has not been utilized extensively. Furthermore, the textual information is also important to assist the interpretation of financial information. Therefore, this study aims to see whether the characteristics of the directors (age and gender) will affect the tone/sentiment in the annual report. This study use manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 as the object. Using purposive sampling method, there are 99 companies (495 research observations) that were choosen as the sample. The sentiment analysis of the annual report was done using textual analysis based on the lexicon approach. The lexicon assessment was particularly based on the VADER method on Orange Data Mining software. The results showed that the age of the board of directors (BOD) had a significant positive effect on the positive sentiment of the annual report. However, this study could not found the impact of BOD gender on the positive sentiment.

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