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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 CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BEI DENGAN GREEN CREDIT SEBAGAI VARIABEL MODERASI Moch. Deni Rizal
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.v23i2.6852

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan dengan Green Credit sebagai variabel moderasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Variabel independen yang digunakan pada penelitian ini adalah Corporate Social Responsibility (CSR) yang diukur melalui 5 indikator antara lain Dividend Payout Ratio, Staff Expenses Rate, Interest Payment Rate, Tax Proportion, dan Proportion of Public Welfare Donation. Variabel dependen yang digunakan pada penelitian ini adalah Kinerja Keuangan yang diukur ke dalam 3 dimensi, yaitu dimensi pertumbuhan (growth) dengan 4 indikator, profitabilitas dengan 3 indikator, dan manajemen risiko (risk) dengan 3 indikator. Variabel moderasi yang digunakan pada penelitian ini adalah Green Credit yang diukur melalui rasio penyaluran kredit hijau perbankan (GCLR). Populasi pada penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2017-2021. Jenis penelitian merupakan pengujian kuantitatif. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sebanyak 13 perusahaan perbankan. Penelitian ini menggunakan analisis PLS (Partial Least Square) dengan aplikasi SmartPLS 3.0. Berdasarkan hasil penelitian menunjukkan bahwa: 1) Corporate Social Responsibility (CSR) berpengaruh signifikan terhadap Kinerja Keuangan dan 2) Green Credit tidak mampu memoderasi hubungan antara Corporate Social Responsibility (CSR) dan Kinerja keuangan.
GMTR ANALYSIS CREATE OPTIMAL ECONOMIC GROWTH Yossinomita Yossinomita; Febby Nanda Utami; Vivi Usmayanti; Effiyaldi Effiyaldi; Yuni Zuliawati; Ikrima Khairunnisa
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.v23i2.6755

Abstract

Laffer curve theory is applied in this study using an endogenous growth model supported by production or utility-related taxes. Estimated tax rates that maximize economic growth can be determined by modeling the relationship between taxes and economic growth. The maximum level of this model is known as the growth maximizing tax ratio (GMTR). The results of Ordinary Least Square (OLS) based on the magnitude of the regression coefficient show that the GMTR, which creates optimal Indonesian economic growth, is 12.00%.
Karakteristik Konsumen Beras Berdasarkan Harga dan Kelas Sosial Pada Kecamatan Toboali Kabupaten Bangka Selatan Yulia Yulia; Rostiar Sitorus; Aruna Asista
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.v23i1.5541

Abstract

Beras merupakan komoditas tanaman pangan pokok yang dikonsumsi oleh sebagian besar penduduk di Indonesia. Beras yang dikonsumsi oleh masyarakat baik individu, rumah tangga, maupun usaha jasa. Konsumen beras pun terdiri dari beragam kelas sosial, baik ditinjau dari pekerjaan, pendapatan, kekayaan, dan variabel kelas sosial lainnya. Garis pendapatan konsumsi menunjukkan bahwa perbedaan pendapatan yang diperoleh menyebabkan perbedaan pola konsumsi pada setiap konsumen. Penelitian ini bertujuan untuk mengkaji karakteristik konsumen beras berdasarkan kelas sosial di Kecamatan Toboali Kabupaten Bangka Selatan. Metode pengambilan sampel dalam penelitian ini adalah Convinience Sampling. Teknik pengumpulan data yang dilakukan adalah Interview/Wawancara, Kuesioner, Observasi dan Survei, Focus Group Discussion. Pengolahan data dalam penelitian ini menggunakan analisis deskriptif untuk meringkas dan mempermudah pemahaman mengenai karakteristik dan proses pengambilan keputusan dalam pembelian beras oleh responden. Hasil penelitian menunjukkan bahwa karakteristik konsumen beras berdasarkan Kelas Sosial adalah sebagian besar responden berjenis kelamin perempuan, telah menikah, pekerjaan ibu rumah tangga, mempunyai suku Melayu dan berada dalam usia dewasa dalam sebagai pengambil keputusan terkait dengan konsumsi beras dalam memenuhi kebutuhan keluarga.
STUDI MENGENAI VALUE CO-CREATION DAN PENGARUHNYA TERHADAP CONSUMER BRAND ENGAGEMENT PADA PEMASARAN JASA HENNA DI MEDIA SOSIAL Nila Masalikul Masruroh
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.v23i2.6904

Abstract

This study aims to examine the effect of Value Co-Creation on Consumer Band Engagement on the marketing of henna services on social media which includes Entertainment, Customization, Interactivity, EWOM and Trendiness. Sampling was used using a purposive sampling technique, the total sample used was 150 respondents who were henna service users and active on social media. The data analysis technique used in this research is using SEM (structural equation model) analysis with the AMOS program, and data collection techniques using a questionnaire. The results show that there are five hypotheses that have a positive and significant effect, namely entertainment on value co-creation, interactivity on value co-creation, EWOM on value co-creation, trendiness on value co-creation, and value co-creation on consumer brand engagement, and one hypothesis that is not significant is the customization of value co-creation. Keywords : Entertainment, Customization, Interactivity, Electronic Word of Mouth, Trendiness, Value Co-Creation, Consumer Brand Engagement
Pengaruh Laba Bersih, Hutang, dan Arus Kas Operasi Pada Kebijakan dividen dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia tahun 2020-2021) Rocky Bernardito; Surya Raharja
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.v24i1.8294

Abstract

Dividend policy is the company's policy in determining how much profit will be paid as dividends to investors. Optimal dividend policy needs to be considered because it can create a balance between the current dividend and growth in the next period. The purpose of this study was to determine the effect of profit, debt and operating cash flow on dividend policy and the ability of company size to moderate the effect of profit, debt and operating cash flow on dividend policy of manufacturing companies listed on the IDX for 2020-2021 with purposive sampling as sample determination method. Companies that meet the criteria are 30 companies. Moderated Regression Analysis (MRA) was used to test the data in this study. The results obtained show that profit has a positive effect and debt has a negative effect on dividend policy, but operating cash flow has no effect on dividend policy. This study also found that company size can strengthen the effect of profit, debt, and operating cash flow on dividend policy Keyword: Profit; Debt; Operating Cash Flow; Company Size; Dividend Policy
Konsep Governmentality dalam Membangun Fondasi Konseptual Peran Audit Internal dalam Tata Kelola Perusahaan Aisha Hanif; Dina Dwi Oktavia Rini; Duwi Rahayu
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.v23i1.5970

Abstract

The concept of supervision (panopticon) initiated by Michael Foucault explains how internal audit is used by management to encourage subjects to monitor themselves. The presence of internal audit produces patterns of employee behavior that make the discursive nature of the exercise of power clear. This interpretation was developed to conceptualize the preventive role of internal auditors in risk management. The concept of governmentality adopted from Foucauldian thought can facilitate the self-assessment of auditee controls used by internal auditors and is an integral part of tools to make subject matter manageable. This study aims to reveal the basic formulation of the internal auditor's strategy to maintain the auditee's trust in the internal auditor. The research method used is a qualitative research method using a phenomenological approach. The research findings state that the auditee has a perceived tendency to be suspicious of the role and function of the internal auditor, so that the auditee tends to be less able to cooperate or support the work of the internal auditor properly because internal audit activities are considered as a monitoring tool that has the effect of disrupting the routine activities of the organization.
Perilaku Switching pada Perbankan dalam Kajian Filsafat Ilmu Aidha Trisanty; Mugi Harsono; Istinganah Eni Maryanti
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.v23i2.6812

Abstract

This article describes the theoretical framework of the construct of switching behavior through a philosophy of science approach. This theoretical framework describes switching behavior in ontology, epistemology, axiology, antecedents, and consequences. This article is a literature study using a linear reference source search accessed through journals, books, articles, and information on websites from 1987 to 2021. Access references through the Directory of Open Access Journals (DOAJ), Scopus, ResearchGate, Google Scholar, ScienceDirect, and ProQuest. Previous research on switching behavior is divided into two aspects there are consumer behavior and consumer psychology, but the previous research and literature have focused more on aspects of consumer psychology. The literature on switching behavior is still segmented into switching behavior between banks or between Financial Technology. This article describes switching behavior from banking service customers to Financial Technology with the millennial lifestyle variable as a moderating variable.
PENGARUH LAYANAN DAN KOMITMEN TERHADAP KEPERCAYAAN MASYARAKAT MELALUI KEPUASAN MASYARAKAT DI LAPORGUB JAWA TENGAH Mehilda Putri; Mahfudz Mahfudz
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.v24i1.8628

Abstract

This research takes the object of study on the Central Java LaporGub Application, which is an application with the aim of providing public services regarding community complaints and being able to help resolve conflicts faced by the community. The research objective was to analyze and test the effect of service quality, commitment to public trust through community satisfaction in LaporGub Central Java. The research sample was determined as many as 160 respondents using a purposive sampling technique, namely a sampling technique with criteria or considerations, including: people who use LaporGub services, at least 17 years old and willing to be respondents. The direct test results found that service has a positive effect on community satisfaction, commitment has a positive effect on community satisfaction, service has a positive effect on public trust, commitment has a positive effect on public trust and community satisfaction has a positive effect on public trust. The results of this study can be followed up with studies to other parties related to the Central Java Laporgub application, such as employees within the Governor of Central Java and other parties who have an interest in the Central Java Laporgub application. Keywords: service, commitment, satisfaction, and public trust
Perilaku Pengguna Sistem Dompet Digital di Masa Pandemi Covid-19 Richo Diana Aviyanti
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.v23i1.4587

Abstract

The Covid-19 pandemic forces people to adapt to changes in behavior, one of which is payment behavior. Transactions with digital wallets can be considered as a physical distancing mechanism that can minimize the risk of spreading viruses. Therefore, this study aims to obtain empirical evidence on the effect of performance expectancy, effort expectancy, social influence, perceived trust, and facilitating conditions for intention in using the digital wallet system during the Covid-19 pandemic. The research was conducted in Malang City, Indonesia. Data was collected through an online questionnaire which 262 active users of the OVO digital wallet filled in directly. This research is quantitative research with a positive paradigm. The analysis method used is a structural equation regression model (Structural Equation Modeling / SEM) with a Partial Least Square/PLS test tool. Empirical evidence shows that performance expectancy, social influence, and perceived trust positive affect intention in using digital wallets. Meanwhile, effort expectancy and facilitating conditions do not have that impact. Digital wallets can be used as a safer payment alternative during the Covid-19 pandemic. Therefore, digital wallet platform can increase consumer trust by providing a safe and useful system to meet their needs. Digital wallet platform can also take advantage of the social environment and social media to share information to form positive perceptions. Keywords: Digital Wallet, intention, information system, UTAUT, Covid-19.
ASIMETRI INFORMASI DAN TEORI KEAGENAN PADA PENGUNGKAPAN LAPORAN KEUANGAN Adellya Nihayatul Muuna; Elvy Prastikawati; Anna Nur Laili; Muna Widya Sari; Ardyan Firdausi Mustoffa
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.v23i2.7116

Abstract

This research aims to find factors that can minimize information asymmetry due to agency relationships through disclosure of financial statements. The method of this research is a review article with library sources from online media with the theme of financial statement disclosure, information asymmetry theory, and agency theory. The results show that information asymmetry occurs because of the agency relationship within the company. This information asymmetry can be minimized by disclosing financial reports through factors such as Other Comprehensive Income Disclosures, Enterprise Risk Management Disclosures, and Disclosure Quality. Keywords : Asimetri information, Agency Theory, Financial Statement Disclosure

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