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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
 63   64   65   66   67 
Effect of Financial Bonds, Social Bonds, Structural Bonds on Consumer Engagement via Affective Commitment on Live Streaming Shopee in Indonesia Ika Yuliana; 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.v23i2.6469

Abstract

Live streaming menjadi salah satu kegiatan hiburan yang dapat meningkatkan pengalaman berbelanja konsumen. Berdasarkan Statistik (2018), Indonesia saat ini memiliki sekitar 28,2 juta pembeli online dan diproyeksikan akan mengalami peningkatan tahunan sebesar 3-4% untuk tahun-tahun mendatang. Persaingan dalam dunia bisnis berbasis online di Indonesia sangat banyak, seperti e-commerce Shopee, Tokopedia, Bukalapak, dan e-commerce lainnya bersaing sangat ketat untuk menjadi e-commerce terbaik. Namun, belum banyak penelitian yang dilakukan pada live streaming, terutama pada e-commerce Shopee di Indonesia. Berdasarkan kerangka kerja stimulus-organisme-respon (SOR), penelitian ini menguji pengaruh ikatan relasional terhadap keterlibatan konsumen melalui komitmen afektif pada e-commerce Shopee Live di Indonesia. Hasil penelitian menumukan bahwa ikatan relasional berpengaruh langsung dan tidak langsung terhadap keterlibatan konsumen. Penelitian ini memberikan wawasan bagi para penjual melalui live streaming untuk meningkatkan keterlibatan konsumen dengan ikatan relasional dalam berbelanja. Keyword : Shopee Live, Financial Bonds, Social Bonds, Structural Bonds, Affective Commitment, Consumer Engagement, SEM
HUKUM PENGGUNAAN DANA TBDSP UNTUK PEMBIAYAAN OPERASIONAL BANK SYARIAH DALAM PERSPEKTIF FATWA MUI NO.123/DSN-MUI/XI/2018 (STUDI KASUS BANK SUMUT SYARIAH KCP MARELAN RAYA) Abdan Taqyanto; Fatimah Zahara
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.v23i2.7397

Abstract

The purpose of this study is to find out the legal use of TBDSP funds for financing Bank Sumut Syariah Kcp Marelan Raya in the perspective of MUI Fatwa No.123/DSN-MUI/XI/2018. This investigation makes use of qualitative data and methods for describing phenomena. In this investigation, we combined data from both primary and secondary sources. Methods of gathering information via direct observation, interviews, and written records. According to the findings of this research, TBDSP money is used in a used for benevolence funds and bank operational financing. Bank of North Sumatra does not have a special storage for current accounts or deposits, and non-halal TBDSP funds. The special shelter for funds is only income from financing customer fines that are used for policy funds. Meanwhile, the income from the funds channeled to financing is used for the operations of the Islamic Bank of North Sumatra. The law on the use of TBDSP funds for operational financing of Islamic banks if it is associated with MUI Fatwa No. 123/DSN-MUI/XI/2018 this is not in accordance with the fatwa because the Islamic banks of North Sumatra still use these funds for benevolence funds and operational financing of Islamic banks. Keywords: Law, TBDSP Fund, Sharia Bank Operations, MUI Fatwa
TEKNIK DAN KOMUNIKASI PEMASARAN YANG TERINTEGRASI MENGGUNAKAN PENDEKATAN DARI INTERFACE MARKETING-FINANCE PADA PRODUK LIFEBUOY DI PT. UNILEVER INDONESIA TBK. Ibnu Wardani
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.v23i1.4980

Abstract

The finance and marketing divisions have a fairly high degree of independence, but on the other hand, the two divisions must work together to get good performance. So there needs to be a decision to integrate the finance and marketing divisions because the two divisions will always be in touch and can provide value to the company. An adaptive integration is needed to be able to follow the rhythm and dynamics of the international market. The basics of integration between the finance and marketing divisions have not changed radically with the need to pay attention to the marketing-finance interface. The marketing-finance interface technique is a method that has been used by all global industries, including the Fast Moving Consumer Goods (FMCG) industry which has many brand variants, due to competition for similar products to earn profits. This study aims to analyze and create an alternative with the marketing-finance interface at PT Unilever Indonesia Tbk. The research data consisted of primary and secondary data. Primary data was obtained through interviews with company management and with one of the lecturers at Diponegoro University who has experience in the Fast Moving Consumer Goods (FMCG) industry so that the data source can provide complete data accuracy. Then the secondary data in this study comes from the annual report data obtained from the company PT. Unilever. The research method used is a qualitative method with depth interviews, so this research can provide a detailed description of the research object. The research data were analyzed using the Miles and Huberman method including data reduction, data presentation and conclusion drawing. The results of the study state that a person's consumption level will continue to experience growth where the level of public consumption in Indonesia has a fairly high potential. Consumer behavior in choosing a product can be influenced by several factors, namely internal factors and external factors. Indonesia itself has such a large market. With Lifebuoy's strong position in the soap industry, it gives Lifebuoy an advantage to further strengthen its market share. In addition, at Unilever Indonesia, the relationship between the marketing division and the finance division has been well established as a cultural adaptation in accordance with the FMCG industry. Communication accompanied by a good understanding in terms of strategy formulation from the marketing and financial divisions will improve the company's financial performance. In overcoming competition in the FMCG industry, especially in the soap category, Unilever Indonesia has the right strategy in order to win the competition in Indonesia and in the world. Lifebuoy, which is Unilever's flagship product, will continue to maintain its advantages and continue to look for opportunities to continue to grow through product innovation.
Price Strategy Analysis, Marketing Public Relations, And Personal Selling Of Purchasing Decisions With Brand Awareness As A Moderation Variable Tristi Iriana; Hery Margono
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.v24i1.8330

Abstract

This study empirically tests the influence of price, marketing public relations, and personal selling on purchasing decisions with brand awareness as variable moderation. The independent variables is price, marketing, public relations, and personal selling. The dependent variable is the purchase decision, while the moderation variable is brand awareness. The sample was carried out by purposive sampling method. Data collection was carried out with questionnaires distributed directly to respondents totaling 100 customers of PT Rentokil. The statistical method uses Moderating Regression Analysis, with probably testing of statistical test t. The results of this study show that the Effect of Price on Purchasing Decisions has insignificant results, which means it has no effect. Marketing public relations on purchasing decisions, the power of personal selling on buying decisions, the power of prices, marketing public relations, and personal selling moderated by brand awareness of buying decisions have significant results and have a direct influence on dependent variables.
ANALISIS FAKTOR PENERIMAAN PAJAK PENGHASILAN DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING Irfan Irfan; M Firza Alpi
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.v23i2.6407

Abstract

This study aims to analyze the effect of the number of tax audits and tax sanctions on income tax revenues through taxpayer compliance as an intervening variable at KPP Pratama Medan Timur. This study uses primary data by conducting direct research in the field as many as 44 respondents through a questionnaire with a Likert scale. Statistical method used with Path Analysis. By using SPSS 26 program. Path analysis results found that: the number of tax audits has an effect on tax revenue, but tax sanctions have no partial effect. the number of tax audits and tax sanctions have a significant effect on taxpayer compliance. However, partially, only tax audits have a positive and significant effect on tax audits, tax sanctions and taxpayer compliance have a positive and significant effect on tax revenue at KPP Pratama Medan Timur, but partially only taxpayer compliance has a positive and significant effect. taxpayer compliance is able to mediate the effect of tax audits on taxpayers. However, it cannot mediate/intervening tax sanctions on tax revenues at KPP Pratama Medan Timur.
Pengaruh Pendidikan, Pelatihan dan Pengetahuan Akuntansi Syariah Terhadap Kualitas Penyajian Informasi Akuntansi Syariah Di BMT Tulungagung Iqbalur Rusydi; Sri Dwi Estiningrum
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.v23i2.7710

Abstract

The purpose of this study was to determine the effect of sharia accounting education, training and knowledge on the quality of presentation of sharia accounting information at BMT in Tulungagung. The method used in this research is quantitative with associative research. The sampling technique used purposive sampling and used the slovin formula, which obtained a sample of 34 respondents and 31 data that could be processed. Data analysis in this study used validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results of this study show that partially the education and training variables have no effect on the presentation of accounting information at the BMT in Tulungagung, while the sharia accounting knowledge variable has a significant positive effect on the presentation of sharia accounting information on the BMT in Tulungagung. Simultaneously the influence of education, training and knowledge of sharia accounting has a significant positive effect on the quality of presentation of sharia accounting information at BMT in Tulungagung.
Analisis Faktor Internal dan Eksternal yang Mempengaruhi Financial Distress Bank Pengkreditan Rakyat (BPR) di Indonesia pada Masa Pandemi Covid 19 Tri Wiragil Kosasih; Nugroho Heri Pramono; Fika Azmi
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.v23i1.5445

Abstract

This study aims to analyze internal and external factors that affect financial distress at BPRs in Indonesia during the covid 19 pandemic. Internal factors studied include: non-performing loans, cost income ratio, and working capital to total assets. While the external factors studied include: inflation, the rupiah exchange rate and interest rates. The population in this study is BPR registered with OJK for the period 2020. The sampling technique used is cluster sampling with the Slovin formula. The data analysis method used is multiple linear regression analysis which is processed using Eviews 11. Based on the results of data testing, the internal factor that has a positive effect on financial distress is working capital to total assets. Meanwhile, non-performing loan and cost income ratio have no effect on financial distress. In addition, the external factor that has a negative effect on financial distress is the interest rate. Meanwhile, inflation and the rupiah exchange rate have no effect on financial distress.
Pengaruh Intellectual Capital, Kepemilikan Manajerial, dan Kepemilikan Institusional Terhadap Kinerja Keuangan Muhammad Wildan Affan; Novitasari Agus Saputri; Akbar Alifiani Prianto
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.v23i2.6741

Abstract

Financial Performance is a general description of the company's financial condition in a certain period. This study aims to determine the effect of intellectual capital, managerial ownership, and institutional ownership on financial performance. The research method used is quantitative method. The object in this study uses non-cyclical consumer companies listed on the Indonesia Stock Exchange and obtained a sample of 57. The sampling technique was carried out by purposive sampling method. The results of the study were analyzed using the Statistical Program for Social Science (SPSS) application with descriptive statistical tests, classical assumption tests, multiple linear regression, hypothesis testing and coefficient of determination tests. The results indicate that intellectual capital has an effect on financial performance. Managerial ownership has no effect on financial performance. Institutional ownership has an effect on financial performance. This means that the higher the intellectual capital and institutional ownership, the ROE will increase. Meanwhile, the smaller the proportion of managerial ownership, the smaller the effect on ROE.
Pengaruh Likuiditas, Leverage, Profitabilitas, dan Sales Growth Terhadap Financial Distress pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2018-2020 Hastin Ari Kusuma; Maya Widyana Dewi; Suhesti Ningsih
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.v23i1.5960

Abstract

Financial distress is defined as the stage of declining financial condition of a company that begins with the inability of a company to pay off its debts, if this condition is not handled immediately and even gets worse, it will cause the company to go bankrupt. The purpose of this study is to investigate the influence of liquidity, leverage, profitability, and sales growth toward financial distress either simultaneously or partially. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling method used is purposive sampling. There are 66 samples in this study. The data analysis used is logistic regression by using SPSS version 23. The results of this study prove that liquidity, leverage, profitability, and sales growth simultaneously affect financial distress. Partially, profitability and sales growth have an effect on financial distress, while liquidity and leverage have no effect on financial distress.
THE RELATIONSHIP AMONG EMOTIONAL EXHAUSTION, ORGANIZATIONAL CYNICISM, IN-ROLE PERFORMANCE, AND EMPLOYEE BADMOUTHING Ronowati Tjandra; Wisnu Prajogo; Rahmat Purbandono; Ratna Puji Astuti
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.v24i1.8886

Abstract

This research examines the relationship among emotional exhaustion, organizational cynicism, in-role performance, and employee badmouthing. The main idea of this research is testing the influence of emotional exhaustion on organizational cynicism, in-role performance, and employee badmouthing. Most research concerning emotional exhaustion focus of the influence of emotional exhaustion on employee performance and intention to leave. This research explores the influence of emotional exhaustion on organizational cynicism and employee badmouthing. 155 employees from various organizations participated in this research. This research has several findings. First, emotional exhaustion has positive influence on organizational cynicism. Second, emotional exhaustion has negative influence on in-role performance. Third, emotional exhaustion has positive influence on employee badmouthing. Fourth, organizational cynicism has positive influence on employee badmouthing. Fifth, in-role performance had negative influence on employee badmouthing.

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