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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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PENGARUH FLEXIBLE WORKING ARRANGEMENT DAN PSYCHOLOGICAL WELLBEING TERHADAP KINERJA PEGAWAI DENGAN EMPLOYEE ENGAGEMENT SEBAGAI INTERVENING (Studi Pada Pegawai Dinas Kebudayaan Dan Pariwisata Kota Semarang) Rian Anantyo; Edy Rahardja
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.v23i2.7014

Abstract

The purpose of this study was to examine the effect of flexible working arrangement and psychological well-being on employee engagement and employee performance. This research was conducted because there was a research gap in the form of contradictions in the results of previous research on employee performance before the COVID-19 pandemic and after the Covid-19 pandemic. That during the COVID-19 pandemic, there was demotivation from employees due to the hybrid work system and work from home. This type of research is quantitative research that uses primary data sources and secondary data. The research population is all ASN and non ASN employees of the Semarang City Culture and Tourism Office. The research sample was taken using the Census method. The data analysis technique uses SEM (Simultaneous Equaling Model) from the AMOS application. The data processing technique uses the Structural Equation Modeling (SEM) method based on Partial Least Square (PLS). The results of the study prove that Flexible Working Arrangements have no effect on the Performance of Semarang City Culture and Tourism Service Employees and Psychological Wellbeing has no effect on the Semarang City Culture and Tourism Office's Employee Performance; then the third hypothesis is that Flexible Working Arrangement has a significant positive effect on Employee Engagement of Culture Service Employees; and Semarang City Tourism. Psychological Wellbeing has a significant positive effect on Employee Engagement at the Semarang City Culture and Tourism Office and Employee Engagement has no effect on Employee Performance at the Semarang City Culture and Tourism Office (negatively insignificant). Keywords: flexible working arrangement; psychological well-being; employee engagement; employee performance
Strategi dan Inovasi Digitalisasi Marketing Pada Bank Syariah Indonesia Budiani Kusumaningrum; Novi Tri Oktavia; Risqika Yunafiroh; Adi Basuki Choirul; Agus Eko Sujianto
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.v24i1.7577

Abstract

This study aims to find out the right strategies and innovations in implementing digital marketing at Bank Syariah Indonesia. This research uses a qualitative approach and a type of case study. To obtain data, researchers used literature studies in the form of books and research articles. The results of the study show that one of the efforts of Islamic banks to increase customer interest is by providing the best digital-based strategy from BSI or Bank Syariah Indonesia. Providing innovation as well as digital-based strategies is the right step in increasing customer interest in placing their funds in Bank Syariah Indonesia. Even though Bank Syariah Indonesia (BSI) is still 2 years old, namely legally operating on February 1, 2021, institutions must continue to innovate in marketing their products digitally. Furthermore, this research shows that Bank Syariah Indonesia is able to innovate with digital marketing designs in the form of Instagram Ads which are the most effective and quickly implemented in society.
PENTINGNYA PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN 4.0 DAN PENGENDALIAN INTERNAL PADA PT X SURABAYA DI SAAT PANDEMI COVID 19 UNTUK MENGATASI JURANG KEBANGKRUTAN Richard Andrew
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.v23i1.5882

Abstract

In the midst of the covid 19 pandemic, many companies are experienced problems in their sales system, many company profits continued to decline until bankruptcy in implementation of activity restrictions on community activities. Therefore good internal control is needed. The purpose of this study is to determine the importance of internal control in the company’s sales system. The research method used is descriptive qualitative. Data obtained directly at the company PT X Surabaya. The result of the study obtained the effect of internal control on the threat of sales accounting information systems. The conclusion of the study is the importance of internal control to improve the performance of the sales accounting information system at PT X Surabaya in the midst of the covid 19 pandemic.
ANALISIS STRATEGI PENGEMBANGAN USAHA AYAM PETELUR CV. MUKTI FARM DI KABUPATEN BATANG Moh Syahril; I Made Sukresna
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.v23i2.7334

Abstract

Penelitian ini bertujuan untuk menganalisis strategi pengembangan usaha ayam petelur CV. Mukti Farm di Kabupaten Batang. Hal ini karena kendala yang dihadapi saat ini pada CV. Mukti Farm akan berdampak pada keberlangsungan bisnis sehingga dibutuhkan rancangan strategi yang tepat sasaran. Oleh karena itu, dibutuhkan analisis lebih lanjut pada proses bisnis yang dijalankan CV. Mukti Farm agar mampu bersaing dengan kompetitor secara kompeptitif. Penelitian ini merupakan penelitian deskriptif kualitatif. Data diambil melalui obesrvasi secara langsung, wawancara dan mengambil dokumen-dokumen dari CV. Mukti Farm di Kabupaten Batang. Metode yang digunakana dalam penelitian ini adalah purposive sample yaitu pengambilan sampel dengan tujuan tertentu. Penelitian ini menggunakan data primer. Keabsahan data pada penelitian ini menggunakan teknik triangulasi. Analisis data dalam penelitian ini bersifat kualitatif dengan pendekatan analisis deskriptif dan interpretasi. Hasil analisis membuktikan bahwa CV. Mukti Farm dalam posisi kuadran 1 atau mendukung strategi agresif untuk bisa berkembang dan bertahan ditengah persaingan yang semakin kompetitif. Kata Kunci : strategi pengembangan; analisis SWOT
IDENTITAS INKLUSIF DALAM PENGANGGARAN DISABILITAS Risma Wira Bharata; Siti Afidatul Khotijah; Nuwun Priyono
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.v24i1.8625

Abstract

Penelitian ini bertujuan untuk mengukur penerapan indentitas inklusif dalam penganggaran disabilitas di kabupaten Gunungkidul. Kabupaten yang telah memproklamirkan sebagai kabupaten inklusif sejak tahun 2014. Penelitian ini akan dianalisis berdasarkan kajian dokumen pemerintahan dan studi lapangan mengenai pengganggaran untuk penyandang disabilitas. Metode penelitian yang digunakan adalah analisis deskriptif, dimana analisis deskriptif menggambarkan atau mendeskripsikan data dengan apa adanya. Hasil penelitian ini bahwa identitas inklusif dalam penganggaran disabilitas dapat disimpulkan sudah baik penerapannya, dengan skor yang diperoleh sebagian besar diatas 4 dari 5.
ANALISIS DAMPAK PROGRAM PERCEPATAN PENGENTASAN KEMISKINAN (P3K) USAHATANI JAGUNG TERHADAP PENDAPATAN PETANI DI KECAMATAN PALELEH KABUPATEN BUOL PROVINSI SULAWESI TENGAH Amirudin Rauf; Fathurrahman Fathurrahman; Patta Tope dan Moh; Ahlis Djirimu
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.v23i1.5853

Abstract

This study aims to analyze the influence of the Poverty Alleviation Acceleration Program (P3K) on increasing the income of corn farmers in Paleleh District, Buol Regency, Central Sulawesi Province. This type of research is developmental studies, namely research that aims to determine the development of the subject. The data for this study were obtained by respondents from corn farmers in Paleleh District, Buol Regency, Central Sulawesi Province. The hypothesis testing technique uses multiple linear regression analysis. The results of the analysis show that the Poverty Reduction Acceleration Program as measured by the variables of seeds, fertilizers, pesticides, and processing simultaneously has a significant effect on farmers' income from corn farming. The partial test results prove that the variables of seeds, fertilizers, pesticides, and processing have a significant effect on farmers' income from corn farming in Paleleh District, Buol Regency, Central Sulawesi Province. This indicates that optimizing the strategy of providing seeds, fertilizers, pesticides, and their processing can change the quality of corn farmers' harvests which can have an impact on people's desire to buy crops while being able to increase the income of corn farmers in the area, especially in Paleleh District, Buol Regency, Sulawesi Province. Middle.
ANALISIS KUALITAS LAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) SEBELUM DAN SELAMA PANDEMI COVID-19 Indria Stevani; Dianita Meirini
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.v23i2.7460

Abstract

Abstract This study wants to examine the impact of the COVID-19 pandemic on the quality of financial reports for companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. The independent variable in this study is covid19, while the dependent variable is the quality of financial reports. The research sample consisted of 36 companies listed on the Indonesia Stock Exchange which reported periodically from 2019 to 2020. The data collection method used a purposive sample and this research used secondary data. The research was tested using the SPSS program with the 3-way Anova method and different tests. The results of the study show that the COVID-19 pandemic has a negative effect on the quality of financial reports. This lesson also shows that there are differences in the quality of financial reports before the Covid-19 pandemic and the quality of financial reports after the Covid-19 pandemic. The financial quality of financial reports (2019) has a difference in the quality of financial reports (2020). Keywords: Pandemic Covid19, Quality of Financial Reporting
ANALISIS KUALITAS LAYANAN TERHADAP LOYALITAS MELALUI KEPUASAN KONSUMEN PENGGUNA JASA TRANSPORTASI KRL COMMUTER LINE Farhan Atha Syarif; Alfatih S. Manggabarani
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.v23i1.5260

Abstract

This study uses quantitative methods because to determine the effect of service quality and customer satisfaction on the loyalty of KRL Commuter Line users in DKI Jakarta. KRL Commuter Line is the mainstay of transportation for DKI Jakarta residents. The population of this research is the KRL Commuter Line users in DKI Jakarta. The number of samples used is 100 respondents with purposive sampling method and distributing questionnaires through google form. The analysis technique uses descriptive and inferential analysis with SmartPLS 3.2.9 software. The results of R Square Adjusted for the consumer satisfaction variable are 0.734 or 73.4% and the consumer loyalty variable is 0.606 or 60.6%. The results of hypothesis testing are (1) service quality has a positive and significant effect on customer satisfaction with a value of 0.859, (2) customer satisfaction has a positive and significant effect on consumer loyalty with a value of 0.505, (3) there is a positive and significant effect on service quality on consumer loyalty with value of 0.306, and (4) service quality through satisfaction has a positive and significant effect on consumer loyalty with a value of 0.434.
PERDAGANGAN BARANG DAN PENGGUNAAN ENERGI TERBARUKAN SEBAGAI DETERMINAN PRODUK DOMESTIK BRUTO DI BELIZE Bhenu Artha; Ainun Hertikasari
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.v24i1.10182

Abstract

This study aims to determine the effect of trade in goods and the use of renewable energy on gross domestic product in Belize. This study uses data from the World Bank for the period 1990-2015. The results of the data analysis show that together the variables of trade in goods and the use of renewable energy have a significant positive effect on GDP. Partially, the variable trade in goods has a significant negative effect on GDP. The variable use of renewable energy partially does not affect GDP. Keywords: merchandise trade, renewable energy consumption, gross domestic product, Belize
The Moderation Effect of Competitive Strategy on The Relationship Between Debt Levels and Firm Performance Dhia Shofiah Mardiana
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.v23i2.6472

Abstract

Among the most important factors in achieving sustainable performance is the determination of capital structure. An optimal capital structure strikes a balance between risk and return received so as to improve firm performance. The purpose of this study was to examine and analyze the effect of debt level on firm performance with competitive strategy as the moderator. This study focused on businesses that were listed on the Indonesia Stock Exchange between 2015 and 2019. 62 companies were chosen as samples using the purposive sampling method, yielding 277 observations. Multiple regression analysis and moderated regression analysis were used to analyze the data. This study found that debt level has a negative effect on firm performance, and that competitive strategy moderates the influence of debt level on firm performance.

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