cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surakarta,
Jawa tengah
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
 62   63   64   65   66 
PENGARUH KUALITAS LAYANAN E-TRACKING, HARGA DAN LOKASI TERHADAP KEPUASAN PELANGGAN (STUDI KASUS PADA PT INDAH CARGO LOGISTIK CABANG SURAKARTA) Clarrisa Asma Hanifa; Sri Hartono; Ratna Damayanti
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.v24i1.9671

Abstract

In researching this has to find out whether the Effect of E-Tracking Service Quality, Price and Location on Customer Satisfaction at PT Indah Cargo Logistik Surakarta Branch. Researchers not know the number of population. Probability and nonprobability sampling techniques are sampling methods. The number of one hundred respondents. Multiple linear regression analysis as an analytical technique. The results in research showed that e-tracking services, prices and locations had an effect on overall good customer satisfaction.
EFEKTIVITAS SOCIAL MEDIA PADA TINGGINYA KENAIKAN PEMBELIAN ? Melati Puspa Pramudita; 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.v23i2.6566

Abstract

The use of the internet and digital devices that shot up high into the spotlight for businessmen. They are competing to market their products through the internet in order to increase sales. Buying interest by buyers or customers can be caused by many things, one of which is the first celebrity endorsement where currently many buyers are buying an item because their idol is promoting the item, the second is social media advertising where there are lots of online platforms used to promote an item. product, and the third is customer experience where the buyer will buy based on the experience of other buyers or he will buy again because of his own experience. Therefore, this study aims to determine the effect of celebrity endorsement, social media advertising, and customer experience on purchase intention. The results of this study are celebrity endorsement, social media advertising, and customer experience have an effect on purchase intention. Key Words : celebrity endorsement, social media advertising, customer experience, purchase intention
ANALISIS EFISIENSI KINERJA RANTAI PASOK MENGGUNAKAN METODE DATA ENVELOPMENT ANALYSIS DI CV BLESSING COFFEE Ujang Cahyadi; Muhammad Syauqi Mubarok; Doddy Chandrahadinata
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.v23i2.7374

Abstract

Setiap perusahaan membutuhkan rantai pasok yang efisien dalam memenuhi permintaan konsumen, petani kopi adalah elemen yang sangat penting dalam rantai pasok kopi sebagai pemasok. Jika pemasok yang baik tidak dipilih, semua upaya rantai pasok lainnya akan gagal, Pengukuran efisiensi pemasok kopi perlu dilakukan untuk mengetahui kinerjanya guna untuk meningkatkan daya saing dan mengoptimalkan keuntungan. Blessing Coffe merupakan perusahaan yang bersaing dalam memproduksi kopi terbaik jenis Greenbean dan Roastbean. Penelitian ini bertujuan untuk memetakan rantai pasok, mengetahui nilai efisiensi kinerja rantai pasok, dan strategi perbaikan rantai pasok. Metode yang digunakan untuk mengukur nilai efisiensi ini yaitu menggunakan metode Data Envelopment Analysis (DEA). Hasil penelitian menunjukan bahwa mekanisme rantai pasok yang terjadi yaitu petani mitra sebagai pemasok, Blessing Coffee dan retailer. Terdapat 2 Petani mitra yang memiliki nilai efisiensi dengan kategori tidak efisien yaitu Petani 2 dengan nilai 0,92 dan Petani 3 dengan nilai efisiensi 0.89 sedangkan hasil analisis efisiensi kinerja rantai pasok pada Blessing Coffe memiliki nilai efisien dari semua variabel. Strategi yang digunakan untuk Petani 2 dan Petani 3 yaitu mengurangi nilai input variabel lead time dan cash to cash cycle time dengan menambahkan pegawai baru untuk menambah gerak kinerja dari setiap petani.
PENGARUH MOTIVASI KERJA, DISIPLIN KERJA, DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA I Dewa Gede Kurnia Yudhana Dwi Anggara; Renny Husniati
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.v23i1.5379

Abstract

This research is a quantitative research with the aim of analyzing the effect of work motivation, work discipline, and work environment on employee performance at the Tangerang City Personnel and Human Resources Development Agency. BKPSDM is an agency that has the task of handling the field of staffing and development of Civil Servants. In this study, the population was BKPSDM employees with non-echelon/staff/executive positions, which was determined by the number of samples as many as 80 respondents using purposive sampling method and data were collected by distributing questionnaires via google form. In this study using descriptive analysis techniques and inferential analysis using SmartPLS 3.2.9. In this study, the results obtained R Square value of 0.721 or 72.1%, then the results of hypothesis testing in this study are as follows, (1) there is a positive and significant influence between work motivation on employee performance which has an influence of 0.469, (2) there is a positive and significant influence between work discipline on employee performance which has an influence of 0.278, and (3) there is a positive and significant effect between the work environment on employee performance which has an influence of 0.240.
PENGARUH INTELLECTUAL CAPITAL, KEPUTUSAN INVESTASI, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021 Donna Yessi Aprilia; Ika Kristianti; Jean Stevany Matitaputty
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.v23i2.6622

Abstract

The high value of the company makes the market believe in the prospects of the company. One of the most important problems for the management of a company is to identify the factors driving the value of the company. Most companies recognize that some part of their capital comes from creating value for investors. The value of the company itself is often seen from the share price of the company. This study aims to see whether intellectual capital, investment decisions, and dividend policy have an effect on firm value. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) respectively during the 2017-2021 period. There are 103 companies or 515 research observations that are included in this study. This study uses a purpose sampling technique. And use the SPSS application to process the influence of intellectual capital, investment decisions, and dividend policy on firm value. The results showed that intellectual capital and dividend policy had an effect on firm value, while investment decisions had no effect on firm value.
Analisis Dampak Ikhtikar Bahan Pangan terhadap Perekonomian Indonesia Pemikiran Yusuf Al-Qardhawi Ida Hapni Harahap; Sri Sudiarti; Tuti Anggraini
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.v23i2.8282

Abstract

The need for staple goods is a need to ensure survival. Staple goods are goods that concern the livelihoods of many people with a high scale of meeting needs and are a supporting factor for people's welfare. The practice of hoarding has always received serious scrutiny from various parties, especially the government, to eradicate it so that the prices of various basic necessities in the market return to normal. The skyrocketing food prices are not the first time. However, it seems that the government is not ready to anticipate this phenomenon. So this keeps happening over and over again. The causes of skyrocketing prices include, among others, due to a lack of food stocks, drought, pest attacks, uneven distribution, to the hoarding of goods. Hoarding of goods is buying something in large quantities, so that the goods are reduced in the market so that the price (of the goods being hoarded) will increase and when the price increases then they will be released (sold) to the market, thus getting multiple profits. According to Yusuf Al-Qardhawi hoarding is forbidden if it has the criteria of being carried out in a place where the population will suffer because of the hoarding. Hoarding is done to increase prices so that people find it difficult and so that they can get multiple benefits. This research is a library research (library research. The conclusions that can be drawn in this study, one of the items that are often stockpiled by traders to gain large profits are staples. If an overview of staples occurs, it will unsettle the community, especially the middle class, to meet their daily needs. Day According to Yusuf Al-Qardhawi the prohibition of hoarding goods is that the practice of ihtikar can cause socio-economic disturbances. This harm arises from storing an item. By hoarding and then increasing prices so that people's purchasing power will decrease even though people really need these goods it will very pleased
ANALISIS PENGARUH UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Pada Perusahaan yang Tercatat Sebagai Pemenang Dalam NCSR) Ali Imron; Hamidah Hamidah
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.v23i1.5848

Abstract

This study aims to examine the effect of firm size and capital structure on the sustainability report. Firm size is measured by log total assets and capital structure is measured by the proportion of debt to capital. This research is a quantitative research with an explanatory research approach. The population in this study are companies that issue sustainability reports which are listed as winners in the National Center Sustainability Report (NCSR) in 2019 to 2020. This study uses purposive sampling so that 30 companies are obtained. The type of data used is secondary data obtained from the company's website. The method of data analysis is multiple regression with a significance level of 0.05, so the results of the study conclude that the firm size variable affects the publication of sustainability reporting. The capital structure variable in this study has no effect on sustainability reporting. So, the larger the size of the company, the company will publish its sustainability reporting. The goal is for external parties to know if the company has a concern for their environment. The capital structure which shows the company's debt and capital has no effect on the company's disclosure of the sustainability report.
Pengaruh Kepemilikan Keluarga Dan Koneksi Politik Terhadap Pilihan Auditor Dionisius Adita Putra; Yeterina Widi Nugrahanti
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.v23i2.6698

Abstract

This study aims to analyze and provide empirical evidence whether family ownership and political connections can influence auditor choice in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Research related to the influence of family ownership and political connections on auditor choice is still limited so this research was chosen to be carried out seeing the number of cases of auditor selection errors and causing fatal problems. The sample selection method used purposive sampling technique and found 105 companies with 315 samples. Hypothesis testing used logit regression because the dependent variable was a dummy variable measured by a ratio scale. The results of the study found that family ownership and political connections did influence the selection of auditors. The conclusion is that the cost of using the services of Big 4 Public Accountants is also one of the reasons why companies with high family ownership tend to choose Non- Big 4 Public Accountants.
STRATEGI PENGEMBANGAN BISNIS PADA UMKM KONVEKSI SERAGAM MENGGUNAKAN BUSINESS MODEL CANVAS DAN ANALISIS SWOT Hilmi Aulawi; Risa Aisyah; Edi Kurniawan
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.v23i2.6527

Abstract

This study aims to map current and future businesses through the Business Model Canvas and design business development strategies on uniform convection using SWOT Analysis. The method used is descriptive qualitative research with Business Model Canvas analysis techniques and SWOT Analysis. The study respondents as many as eight people were selected using the probability sampling method with purposive sampling technique. The results of this study are improvements to the mapping of the current Business Model Canvas which includes nine elements and the results of a SWOT Analysis regarding the design of business development strategies from the Business Model Canvas. The results of the SWOT analysis provide an overview of the company's condition in quadrant I, which means it can carry out business development by utilizing existing strengths and opportunities. In improving the Business Model Canvas for the future with the results of the SWOT analysis strategy, it is recommended to carry out an S-O strategy, by maximizing product marketing, building relationships with several partners and maintaining good consumer relations by utilizing social media, opening stores independently by providing discounts that have registered members, while maintaining the quality of materials by setting relative prices.
Analisis Efektivitas Transaksi Nontunai Pada Belanja Daerah Dalam Meningkatkan Good Governance Pada BPKAD Kabupaten Madiun Suwarni Suwarni; Ika Farida Ulfa; Nur Sayidatul Muntiah
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.v24i1.9344

Abstract

This research raises the theme of public sector accounting which focuses on the effectiveness of non-cash transactions in regional spending in improving good governance. The purpose of this research is to understand the process of implementing non-cash transactions in regional expenditure, the obstacles faced and analyze the effectiveness of non-cash transactions in improving good governance. This research was conducted at BPKAD Madiun Regency. This type of research uses descriptive qualitative. The data collection techniques used were observation, interviews and documentation. The data analysis method uses an interactive model (data reduction, data presentation, conclusion drawing). The results of the research and discussion explain that the implementation of non-cash transactions at BPKAD Madiun Regency has been implemented based on Presidential Instruction Number 10 of 2016 concerning action to prevent and eradicate corruption, Permendagri No. 910/1867 / SJ of 2017 concerning Implementation of Non-Cash Transactions in Regency / City Regional Governments and Madiun Regent Instruction No. 1 of 2017, its implementation began on January 01, 2018, the obstacle that often occurs is unstable network infrastructure which causes transactions to be delayed. From the implementation of non-cash transactions, it has been running effectively which can be seen from the realization of the budget which shows effective criteria so that it can improve good governance

Page 64 of 107 | Total Record : 1067

 62   63   64   65   66 

Filter by Year

2012 2025


Reset
Filter By Issues
All Issue Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025 Vol. 26 No. 2 (2025): JAP Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025 Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025 Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024 Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024 Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024 Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024 Vol. 24 No. 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023 Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023 Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 Vol. 23 No. 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 Vol. 23 No. 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022 Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022 Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022 Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021 Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021 Vol. 22 No. 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021 Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020 Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020 Vol 19, No 02 (2019): Jurnal Akuntansi dan Pajak, Vol. 19, No. 02, Januari 2019 Vol 20, No 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019 Vol 19, No 01 (2018): Jurnal Akuntansi dan Pajak, Vol. 19, No. 01, Juli 2018 Vol 18, No 02 (2018): Jurnal Akuntansi dan Pajak, Vol. 18, No. 02, Januari 2018 Vol 18, No 01 (2017): Jurnal Akuntansi dan Pajak, Vol. 18, No. 01, Juli 2017 Vol 17, No 02 (2017): Jurnal Akuntansi dan Pajak, Vol. 17, No. 02, Januari 2017 Vol 17, No 01 (2016): Jurnal Akuntansi dan Pajak, Vol. 17, No. 01, Juli 2016 Vol 16, No 02 (2016): Jurnal Akuntansi dan Pajak, Vol. 16, No. 02, Januari 2016 Vol 16, No 01 (2015): Jurnal Akuntansi dan Pajak, Vol. 16 No. 01, Juli 2015 Vol 15, No 02 (2015): Jurnal Akuntansi dan Pajak, Vol. 15, No. 02, Januari 2015 Vol 15, No 01 (2014): Jurnal Akuntansi dan Pajak, Vol. 15, No. 01, Juli 2014 Vol 14, No 02 (2014): Jurnal Akuntansi dan Pajak, Vol. 14, No. 02, januari 2014 Vol 14, No 01 (2013): Jurnal Akuntansi dan Pajak, Vol. 14, No. 01, Juli 2013 Vol 13, No 02 (2013): Jurnal Akuntansi dan Pajak, Vol. 13, No. 02, Januari 2013 Vol 13, No 01 (2012): Jurnal Akuntansi dan Pajak, Vol. 13, No. 01, Juli 2012 More Issue