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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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Design of Accounting Information System for Cooperative Savings and Loans Unit as Building Stakeholder Trust on Cooperative Management (A Case Study: Sari Rejeki Farmer Group Cooperative in Karanganyar) Andi Asrihapsari; Vidia Ayu Satyanovi; Lina Nur Ardilla; Sri Hanggana; Sri Murni; Santoso Tri Hananto; Muhammad Syafiqurrahman; Renata Zoraifi
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.v23i1.3699

Abstract

This study aims to develop an accounting information system design for the Savings and Loan Unit of Sari Rejeki Farmer Group Cooperative as a building stakeholder trust for cooperative management. This goal is achieved with the output in the form of a standard operating procedure document for the Savings and Loan Unit of the cooperative, which is designed using Microsoft Visio and Microsoft Word applications in realizing accountability. This study has applied descriptive qualitative research, which describes the object according to the existing conditions. The research data were gathered through case studies, observations, interviews, and literature studies. The structured systems analysis and design for system development were applied in the analysis and system design stages. To complete the steps of structured system development, tools and techniques were required. The tools for system development include pictures, diagrams, or graphs, while act finding was used for the technique. The cooperative accountability was assessed based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 13 of 2015 concerning the implementation of cooperative accountability. The results of this study indicate that the Savings and Loans Unit of Sari Rejeki Farmer Group Cooperative has met the indicators of accountability from the financial aspect, which covers the availability of clear information, transparency, implementation of accounting information systems in the application of SOPs for raising funds and SOPs for disbursing funds that have been properly and adequately integrated. Keywords: accounting information system, standard operating procedure, cooperative savings and loan unit
PEMANFAATAN SUKUK RITEL DALAM PEMBIAYAAN INFRASTRUKTUR PEMBANGUNAN DAERAH KALIMANTAN TIMUR Binti Nur Asiyah; Dwi Astuti Wahyu Nurhayati; Novi Tri Oktavia; Jamilatun Ni’mah
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.v23i2.7439

Abstract

This research background arises because Local Governor of East Kalimantan is not ready to implement the spirit of decentralization in strengthening the fiscal of local governor to build their own infrastructure. So the infrastructure of area East Kalimantan is not provided maximally to allow the prosperity for the society. Sukuk is one of the alternatives which could be taken by the Local governor to finance the establishing infrastructure of the area of East Kalimantan. This research used descriptive qualitative design to capture the using of sukuk fund in financing the establishing infrastructure of the area in East Kalimantan. The collecting of data was used by the researcher related to the role of sukuk in financing infrastructure of establishing the area of East Kalimantan in the form of secondary data which was relevant with the topic. The result of the study showed that the retail bonds has been used in the area of East Kalimantan in financing of establishing infrastructure of The Kalimantan Institute in 2019, Integrated Laboratory on 2020, The Airport of APT Pranoto from 2020, the infrastructure of State Polytechnic of Balikpapan on 2021, the housing army of TNI AD in 2021, MAN Insan Cendikia Paser from 2018.
Optimalisasi Penerapan PSAK 109 Akuntansi Zakat dan Infak/Sedekah Pada Badan Pengelola Zakat Nur Wahyu Ningsih; Arifa Kurniawan; Nanda Aulia; Raizky Rienaldy Pramasha; Ersi Sisdianto
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.v23i1.4923

Abstract

Indonesia merupakan negara muslim terbesar di dunia, hal ini membuat seluruh Badan Pengelola Zakat di Indonesia berperan penting dalam proses penghimpunan dan pendistribusian zakat dan infaq/sedekah. Literasi dan sosialisasi yang berkelanjutan membuat masyarakat Indonesia mempercayakan pengelolaan zakat dan infaq/sedekah kepada Badan Pengelola Zakat. Hal ini membuat Badan Pengelola Zakat harus melakukan transparansi dan akuntabilitas dalam standar pelaporan keuangan yang mengatur bidang pengelolaan zakat, berupa pengakuan, pengukuran, penyajian, dan pengungkapan. Penelitian ini bertujuan untuk mengetahui implementasi PSAK 109 Akuntansi Zakat dan Infaq/Sedekah pada Badan Pengelola Zakat Provinsi Lampung. Pendekatan penelitian menggunakan penelitian kualitatif deskriptif berupa wawancara dan observasi. Berdasarkan hasil penelitian menunjukkan bahwa Badan Pengelola Zakat Kota X, Y, dan Z telah membuat laporan penghimpunan, penerimaan dan penyaluran dana dengan sistem single entry yang hanya mencatat nama-nama muzzaki. dan jumlah dana yang dikumpulkan atau didistribusikan. Hal ini dapat diartikan bahwa pelaporan dana zakat hanya membuat indikator pengakuan dan pengukuran awal, sedangkan tidak melakukan penyajian dan pengungkapan.
Analysis of Procedure for Determining ATM Rental Rate at KPKNL Ajeng Kharisma Ayu Ajitama; Andi Asrihapsari
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.v24i1.10020

Abstract

The purpose of this study is to determine the methods used, influencing variables, procedures, constraints, and efforts in determining ATM (Automated Teller Machine) rental rates at the State Assets and Auctions Services Office (Indonesian: Kantor Pelayanan Kekayaan Negara dan Lelang, abbreviated KPKNL) Surakarta. This study is qualitative research that used a descriptive method. The data were collected using primary and secondary data. The findings of this study show: (1) the method used in the process of determining ATM rental rates at KPKNL Surakarta using the Market Approach, namely the Market Data Comparison Method and ATM Modeling Techniques, (2) the variables that affect the determination of ATM rental rates consists of transactional and non-transactional variables, (3) the procedure for determining ATM rental rates at KPKNL Surakarta based on the Regulation of the Minister of Finance (Indonesian: Peraturan Menteri Keuangan, abbreviated PMK) Number 173/PMK.06/2020, (4) obstacles experienced in determining ATM rental rates are the difficulty of collecting databases from several National Bank,s (5) efforts made are using field surveys, coordinating with banks, and searching for data via the internet. Based on the results of the study, the researchers advise KPKNL Surakarta to maintain its performance by maximizing the efforts that have been made so that the work is more effective and efficient
EFEK TEKNOLOGI, LINGKUNGAN DAN INDIVIDUAL YANG MEMPENGARUHI PENGGUNAAN E-COMMERCE TERHADAP KINERJA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) Holilullah Holilullah; Muhammad Miqdad; Yosefa Sayekti
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.v23i2.6040

Abstract

The type of research used is explanatory research. The sample in this study were owners of SMEs in 31 sub-districts in Jember Regency registered with the Department of Cooperatives and Micro Enterprises in Jember Regency, totaling 134 owners. Data analysis tools are validity test, reliability test, classical assumption test and multiple linear regression analysis, hypothesis test and coefficient of determination test (R2) with the help of SPSS Statistics Version 22. The results of this study are (1) The results of multiple regression testing on Technological Factors on the Use of E-Commerce shows a positive and significant effect. This proves that the higher the Technological Factor, the higher the use of MSME E-Commerce in Jember Regency. (2) The results of multiple regression testing on Environmental Factors on the Use of E-Commerce shows a positive and significant effect. This proves that the higher the environmental factor, the higher the use of MSMEs in E-Commerce in Jember Regency. (3) The results of multiple regression testing on individual factors on the use of e-commerce shows a positive and significant effect. This proves that the higher the Individual Factor, the higher the use of MSME E-Commerce in Jember Regency. (4) The results of multiple regression testing on the use of e-commerce on the performance of SMEs in Jember Regency showed a positive and significant effect. This proves that the higher the use of E-Commerce, the higher the performance of SMEs in Jember Regency Keywords : Effects of Technology, Environment, E-Commerce and Micro, Small and Medium Enterprises (MSMEs)
Board of Director Diversity in “Bhinneka Tunggal Ika” Concept Nor Rahma Rizka; Rika Meidiana Rahayu; Yacobus Soegiarto
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.v23i1.4082

Abstract

One of the mechanisms to implement good corporate governance is board of directors diversity. Studies found the board of directors diversity has a positive effect on firm performance. Bhinneka Tunggal Ika philosophy is the best symbol of unity in diversity of Indonesian. This study reflects the concept of "Bhineka Tunggal Ika" using an interpretive paradigm on the board of director diversity that can support the improvement of firm performance. This study uses library research. The results of this study found that the concept of “Bhinneka Tunggal Ika” is very suitable if applied to board diversity of board directors, especially in Indonesia.
Car Rental Business Development Strategy at PT. Perdana Satria Trans (Perdana Rent Car) with a Business Model Canvas Approach Dimas Prasetyahani
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.v23i2.6907

Abstract

This study aims to analyze the formulation of the Business Model Canvas at PT. Perdana Satria Trans (Prime Rent Car). And also find out the BMC innovations carried out by PT. Perdana Satria Trans (Perdana Rent Car) uses an effective SWOT analysis in the Central Java region. This research method is qualitative. Informants in this study were the leadership and management of PT. Perdana Satria Trans (Prime Rent Car). Collecting data using interviews and documentation studies. Data analysis used the Miles and Huberman method. The results of the study found nine elements of BMC belonging to PT. Perdana Satria Trans (Perdana Rent Car) can be analyzed according to each element. Business innovation on the nine elements of BMC using a SWOT analysis conducted by PT. Perdana Satria Trans (Perdana Rent Car) consists of four strategies.value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partnership and cost structure. ST strategy can be applied to aspects ofvalue propositions and revenue streams. The WT strategy can be applied to aspects ofcustomer segments and property value propositions PT. Perdana Satria Trans (Prime Rent Car). Keywords: Business Model Canvas, Car Rental Business, SWOT Analysis
Pengaruh Dampak Pandemi Covid 19 Terhadap Kegiatan Pelaku UMKM (Studi Kasus Kegiatan Pelaku UMKM Di Kabupaten Bogor – Jawa Barat) Dedi Muliadi; Joko Setyawan
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.v24i1.8130

Abstract

The Covid 19 pandemic had economic, social and political implications in almost all countries, including Indonesia. The economic impact of the Covid 19 pandemic had also been felt by the UMKM sector in Bogor Regency. The impact caused by this pandemic includes 5 aspects, namely 1) selling aspect. The average decline in selling of UMKM, 2) Business Revenue aspect. The average decrease in business revenue aspect, 3) Capital aspect. The number of UMKM experiencing capital problems increased, 4) The aspect of the number of employees. In this aspect, UMKM reduced the number of employees, and 5) The aspect of the ability to pay bank installments. Almost all UMKM (especially micro-entrepreneurs) experienced obstacles in carrying out their obligations to banks. This study also found that UMKM actors in Bogor Regency had implemented an online sales strategy, although not all of them. The number of UMKM implementing online strategies increased during Covid 19. The survival capacity of UMKM that made online sales was stronger than UMKM that only made offline sales Keywords : Impact of Covid-19, perpetrator UMKM
Faktor-faktor Yang Mempengaruhi Kualitas Laporan Keuangan Untuk Menunjang UMKM Lusy Lusy; Yustinus Budi Hermanto; Agung Yohanes
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.v23i1.5758

Abstract

This study aims to test the factors that influence the quality of financial statements, on the sustainability of MSMEs. This study explains the effect of human resource competencies, the application of financial accounting standards (SAK) on the quality of financial statements through information technology. This study uses a quantitative approach to test hypotheses. The population of this research is MSME actors on the slopes of Mount Arjuna. Stages of this research method (a) distributing questionnaires; (b) tabulating data; (c) conduct data validation; and (d) conduct data analysis and processing. Data is processed using Smart PLS 2.0. From the results of the R Square value for the quality of financial statements of 0.39. The information technology variable obtained a number of 0.405. The F test results show that the existing model is feasible to be used in this study. Based on the results of hypothesis testing, it was found that (1) the competence of human resources affects the quality of financial statements; (2) the application of SAK affects the quality of financial statements; and (3) Information technology affects the quality of financial statements. The mediation testing shows that information technology does not mediate both human resource competencies and the application of SAK to the quality of financial statements. Keywords : Sustainability, MSME, Quality of Financial Statements..
ANALISA SUPPLY CHAIN MANAGEMENT TERHADAP BUSINESS PERFORMANCE PADA PERUSAHAAN INDUSTRI MANUFAKTUR TEKSTIL DAN PRODUK TEKSTIL DI JAWA TENGAH Amanda Grace Andani; Fuad Mas'ud
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.v23i2.7330

Abstract

This study seeks to analyze supply chain management on business performance in manufacturing industry companies. The large number of manufacturing companies that are in the development stage increases the importance of understanding and managing supply chain management well to continue to be able to support the competitive advantage of companies in the future. This research was driven by inconsistent research results which provide the potential to conduct further research on supply chain management. This research uses quantitative methods. The type of data used in this research is primary and secondary data. The research conducted took a population of 808 Textile and Textile Product Manufacturing Companies in Central Java (Ministry of Industry, 2022). The research will use the Cluster Sampling technique with a sample of 25 companies. This study uses the Structural Equation Model (SEM) method with the help of the AMOS application. There are 2 models of techniques used in this study, namely Confirmatory Factor Analysis and Regression Weight. The results of this study prove that partnership has a positive effect on business performance, information sharing has a positive effect on business performance, supply chain management mediates the positive effect of partnership on business performance, supply chain management mediates the positive effect of information sharing on business performance. and supply chain management has a positive effect on business performance. Keywords: supply flow; business performance; partnerships; information sharing

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