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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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EFEKTIFITAS DAN EFISIENSI TEKNOLOGI INFORMASI MELALUI TELEWORKING AUDITOR INTERNAL DI MASA PANDEMIC James Pelupessy
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.v23i1.5696

Abstract

The Industrial Revolution 4.0 which is in line with the technological revolution requires human resources to be competent and reliable in the use of technology. These changes have greatly impacted to the work of professional auditors in the midst of a pandemic. Limited physical access, necessities of life and work professionalism are considerations for auditors to continue to carry out auditing online, namely Teleworking. This study is a qualitative descriptive study that aims to assess the effectiveness and efficiency of teleworking in the internal auditor profession during the pandemic. The informants in this study were Maluku provincial government staff who were government internal supervisory staff or APIP. Research data obtained from interviews with four APIP informants offline and online. The results show that teleworking in a pandemic situation is very effective and efficient in the internal auditor profession and the auditor's skills and competencies in mastering digital information technology while still applying audit standards to produce quality audits.
Dampak Covid-19 Terhadap Pola Prediksi Return Pasar Berdasarkan Harga Minyak Dunia dengan Indeks Dow Jones Sebagai Variabel Intervening Universe Universe; Hersugondo Hersugondo
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.v23i2.7174

Abstract

The Covid-19 pandemic has had a very serious impact, not only on the health sector, but also on the economic sector. Investors cannot predict the effect of a decline or increase in world oil prices during the Covid-19 pandemic on their investment choice decisions. Through this research, an analysis will be carried out on whether Covid-19 will have an influence on the effect of the relationship between world oil prices and market return predictions using daily Jakarta Composite Index (JCI) data from 03/01/2011 to 14/03/2022. The data to be analyzed will be divided into 3 types of data panels to facilitate the analysis in finding a comparison of the effect of Covid-19 based on a certain period of time by using the dow jones index as an intervening variable. Panel A presents full sample data, Panel B contains pre Covid-19 sample data and Panel C presents data for samples during the time of Covid-19. Based on the results of the study, it can be inffered that the effect of the Covid-19 pandemic can decrase the effectiveness of economic activities and make the capital market unstable, so that the effect of oil prices on market returns is inaccurate. Keywords : Covid-19, Oil Prices, Market Returns
Market Driven Strategi Tokopedia: Peran Kinerja pemasaran memediasi pengaruh Orientasi Pasar terhadap Keunggulan Bersaing Ahmad Gunawan; Ratih Hurriyati; Puspo Dewi Dirgantari
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.v23i2.7144

Abstract

Market-driven strategies contribute to the segmentation of the target market and determine positions against alternatives to build a company's competitive advantage. Strategic market segmentation is used by many companies to understand how customers' needs and the desire that vary to design effective marketing strategies. In addition, the application of grouping and predictive modeling provides an understanding to project managers to create loyalty or advanced programs that require a more specific approach to specific customers. This research aims to reveal the influence of market orientation on marketing performance, marketing performance on competitive advantage, market orientation to competitive advantage and the role of marketing performance mediating the influence of market orientation on competitive advantage. The data was collected through interviews and questionnaires. Hypotheses are tested with path analysis techniques and Sobel tests. The results of hypothesis testing show that all the suggested hypotheses are accepted. Market orientation has a positive and significant effect on marketing performance, market orientation has a positive and significant effect on competitive advantage, marketing performance has a positive and significant effect on competitive advantage and marketing performance is able to mediate the influence of market orientation on competitive advantage.
Kelengkapan Penyajian Laporan Keuangan Terhadap Fraud Detection Dengan Di Moderasi Good Corporate Governance Era Covid-19 Oza Restianita; Khavid Normasyhuri; Muhamad Kurniawan
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.v24i1.9071

Abstract

The pandemic due to Covid-19 has had an impact on the sustainability of companies including banking institutions. Many banking companies experienced financial difficulties. The financial and cash flows owned by the company are very vulnerable to various problems caused by financial transaction activities that drop significantly and drop periodically. But on the other hand, the disruption of deteriorating economic conditions and the diversion of the focus of all parties to the Covid-19 pandemic crisis and weak oversight have created opportunities for fraud. This research was conducted with the aim of looking at the effect of completeness in the presentation of financial statements on fraud detection in Indonesian sharia commercial banks in the Covid-19 era through Good Corporate Governance (GCG) as a moderating variable. This research includes quantitative research with a moerator approach. This study uses secondary data derived from the financial reports of Indonesian Sharia Commercial Banks during the Covid-19 era in the 2020-2022 period. The sampling technique used is purposive sampling. The statistical software used is SPSS Version 25. The results showed that the completeness of financial reports has a positive and significant effect on fraud detection. The audit committee strengthens the positive influence of the completeness of financial statement presentation on fraud detection.
Implementasi Informasi Akuntansi Manajemen dan Metode Pengukuran Kinerja terhadap penggunaan E-Klinik (study kasus pada Klinik Rahima di Kabupaten Serang-Banten) Eny Suheny; Holilah Holilah; Mega Arum
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.v23i2.6270

Abstract

This research is motivated by the rapid development of technology and information based on IT and is increasingly widely known by the general public, starting from information media which was initially only used on paper media, now moving to computerized media. Almost all companies, organizations, institutions, hospitals and government agencies require fast, precise and accurate data and information management in improving their performance, one of which is a clinic in which there is also information management. The purpose of this study is to analyze and examine the benefits of implementing management accounting information and performance measurement methods on the use of an E-Clinic based on a computerized application system for improving operational performance and reporting Rahima's clinic. The research method uses quantitative methods, using SPPS as a data processing tool. The results of this study are the accounting information system has a positive influence on the use of e-clinic applications. The effect of using the performance measurement method has a positive effect on the application of e-clinic applications.).
CAUSALITY ANALYSIS BETWEEN INFLATION, JUB, SBIS, PUAS AND SBSN USING COINTEGRATION AND GRANGER CAUSALITY APPROACH Zainal Arifin Siregar; M. Ridwan; Maryam Batubara
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.v23i2.7151

Abstract

Inflation , the Money Supply (JUB) has been widely discussed and researched by previous researchers, the results from previous studies indicate a gap from the results of each research, in this study the researchers added the variable Bank Indonesia Sharia Certificate (SBIS) , Sharia Interbank Money Market (PUAS) and State Sharia Securities (SBSN) as sharia monetary policy which is also related to the variables of Inflation and the Money Supply (JUB) . The purpose of this study is to determine the long and short-term relationship between variables as well as to determine the direction of the relationship between variables. This research is a quantitative study, using secondary data based on monthly data from 2015 to 2020. The analysis used in this study uses cointegration analysis (long-term relationship) and Granger causality (direction of relationship between variables). The results of this study indicate that in the long term inflation has a positive and significant effect on the JUB variable and a negative and significant effect on the SBIS and SBSN variables while the PUAS variable has an insignificant effect. In the short term, inflation in the previous period had a negative and significant effect on current inflation, SBIS and SBSN while JUB and PUAS had an insignificant and insignificant effect. The previous JUB had a negative and significant effect on the current JUB, SBIS and SBSN variables, while the inflation variable had a positive and significant effect, while the PUAS variable had an insignificant effect. PUAS in the previous period had a negative and significant effect on the current PUAS and SBSN variables, while the Inflation, JUB and SBIS variables had no significant effect. The previous period SBIS had a negative and significant effect on the inflation and JUB variables, while the PUAS, current SBIS and SBSN variables had no significant effect. The previous period SBSN had a negative and significant effect on the inflation variable, current JUB and SBSN, while the PUAS and SBIS variables had no significant effect. In the Granger causality test there is a unidirectional relationship between SBIS and inflation, there is a unidirectional relationship between inflation and SBSN, there is a unidirectional relationship between JUB and PUAS, there is a unidirectional relationship between JUB and SBSN, PUAS and SBIS have a two-way relationship, SBSN has a unidirectional relationship with PUAS and SBSN have a unidirectional relationship with SBIS.
THE IMPACT OF CORPORATE GOVERNANCE ON ROA AND STOCK RETURN Bagas Wicaksono; Sugeng Wahyudi
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.v23i1.4983

Abstract

This paper aims to examine the effect of corporate governance on company performance. This study uses components of corporate governance, namely, independent ownership, concentrated ownership, board independence and board size as independent variables. The dependent variable used to describe the company's performance is return on assets and stock return. This research population is companies listed on IDX and samples taken from companies from the manufacturing sector from 2016 to 2019 collected 540 samples. Based on the results of the research analysis, board independence and board size variables have a significant positive effect on the return on assets variable that supports agency theory and ownership concentration variables have an influence on stock returns that support signal theory
FAKTOR-FAKTOR YANG MEMPENGARUHI COST OF DEBT DAN COST OF EQUITY DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERATING Zahra Dinul Khaq; Zulaikha Zulaikha; Fuad Fuad
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.v23i1.11120

Abstract

This study aims to examine empirically the effect of tax avoidance and corporate social responsibility disclosure against cost of debt and cost of equity with institutional ownership as a moderating variable. The reason for this research is one of them because of the inconsistency of some previous research results so that need to be tested again. The study population included all manufacturing companies listed on the Indonesian Stock Exchange (IDX) during the observation period of 2014-2016. Data sources are secondary data obtained through intermediate media in the form of documents. The data used in the form of Composite Stock Price Index (IHSG), sustainability report company, and company annual report obtained from library IDX. The sample used in this research is extracted by using purposive sampling method. After deducting some criteria, 42 companies were determined as samples. Analytical technique in this research use multiple linear regression analysis with the help of software Eviews ver 9. Test results show that tax avoidance has a positive effect on cost of debt and cost of equity. Tax avoidance poses risks, increasing the cost of debt and cost of equity. Institutional ownership has proven to weaken the influence of tax avoidance on cost of debt, but it is not proven to moderate the effect of tax avoidance on cost of equity. The results of this study also indicate that corporate social responsibility disclosure negatively affect cost of debt and cost of equity. The higher the disclosure of corporate social responsibility the lower the risk of the company, thereby reducing cost of debt and cost of equity. Institutional ownership has been shown to strengthen the impact of corporate social responsibility disclosure on cost of debt and cost of equity. Keywords : tax avoidance, corporate social responsibility disclosure, cost of debt, cost of equity, institutional ownership.
THE DIFFERENCE OF KNOWLEDGE TRANSFER IN LEADERSHIP SUCCESSION IN FAMILY BUSINESS: COMPARATIVE STUDY BETWEEN CHINESE-INDONESIAN AND JAVANESE-INDONESIAN IN MICRO FINANCING INDUSTRY TO HOFSTEDE’S CULTURAL DIMENSIONS Diego Jason Setianto; Suharnomo Suharnomo
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.v23i2.6896

Abstract

This research is a study case research, with the scope of the research is to compare the succession process and knowledge transfer of two family businesses, a Bank Perkreditan Rakyat (BPR) - Credit Bank for the People in Temanggung, Jawa Tengah and a Koperasi Simpan Pinjam - Credit Union in Weleri, Jawa Tengah. A is a credit bank for the people that originates in Temanggung, Jawa Tengah. This is qualitative research that will be using primary data. In this research, an interview will be chosen, due to the ability to dig deep while having the respondent answer freely and without restraint of words and time limit. Due to the nature of the research as a case study, the population researched will be the two specific companies, which are BPR A and Kospin B. Due to the sample characteristics, it is found that the one that fits the purposive sampling characteristics is the old and new Leader of BPR A and the Leader and the son of the Leader of Kospin B. The data analysis technique is qualitative and comparative. Based on the research conducted, the results obtained are: The first factor of successfulness of a succession process is the willingness of predecessor to step down and relinquishing all power. The second factor is the successor’s willingness to step up to the plate, which is very directly shown and stated that since the beginning there is nothing but continuing the family business and legacy and all that the successor have been doing is gearing towards the succession process. The third factor is the actual time spent for the planning stage before the process formally began. The fourth factor is the family’s involvement level is the same before and after the succession process, seeing that the predecessor still hold a big portion of the power and delegates it slowly as the successor became more ready. And, The fifth factor is that everyone accepts the roles given, which could be shown that when the successor was in middle school, they are already happy when the predecessor shared the story without asking for opinion, and only after they were in high school did the predecessor start asking more for their opinion. Keywords: Compare, Knowledge Transfer, Research Case Study, Qualitative, Comparative, Successfulness, Successor’s willingness, Actual Time, Family’s Involvement Level, and Everyone Accepts The Roles Given
ANALISIS PROBLEMATIK PENGELOLAAN DANA HAJI DIKANTOR KEMENTRIAN DEPARTEMEN AGAMA SUMATERA UTARA Uswatun Hasanah Harun; Maryam Batubara; Muhammad Arif
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.v23i2.6936

Abstract

The Hajj Fund Financial Management Agency at the Ministry of Religious Affairs in North Sumatra is a general policy that becomes the basic concept of the Hajj Finance Management Agency in carrying out Hajj Fund Management as stated in Law Number 34 of 2014, Government Regulation Number 5 of 2018, In implementing the management of hajj funds requires organizational governance that is in accordance with the duties and provisions. The purpose of this study is to find out the analysis of the problematics of managing hajj funds, solving problems of the phenomenon and knowing the strategies and benefits in managing hajj funds. By using a qualitative approach with a descriptive method. Descriptive method is used to provide an overview/explanation of a problem. The implementation of Hajj Fund management for Problem Solving at the Hajj Financial Management Agency in North Sumatra has been maximally completed in collaboration with other institutions in accordance with the mission and vision of the Ministry of Religion in North Sumatra, which is to improve the Quality of Hajj Services.

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