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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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Peran Milenial dalam Digital Ecotourism di Era Society 5.0 Sri Wahyu Lelly Hana Setyanti; Sudarsih Sudarsih
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.v23i2.6842

Abstract

The progress of science and technology triggered the era of society 5.0, which gave birth to changes in responding to future needs. In the era of Society 5.0, the main component is humans who can create new value through technological developments. Digitization of ecotourism can be in the form of information providers, technology applications for booking tickets, hotels and other accommodations. This digital transformation of ecotourism encourages millennials to combine cyber technology with automation. This study analyzes millennials' role and challenges in digital ecotourism in the era of society 5.0.
PENGARUH SOLVABILITAS, PERTUMBUHAN ASET, FIRM SIZE, DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTURDI BEI TAHUN 2018-2020 Erric Pamella Dhova; Muhammad Gunawan Setyadi; Suprihati Suprihati
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.v23i1.5867

Abstract

Dividend policy is a policy in determining the use of profits earned by the company, whether to be distributed to shareholders or to be retained in the form of retained earnings for investment purposes. Company management needs to consider various factors to make decisions regarding dividend distribution in order to achieve an optimal dividend policy. The purpose of this study was to analyze the effect of solvency, asset growth, firm size, and profitability have an influence on the company's dividend policy. This study uses empirical methods using secondary data obtained from the Indonesia Stock Exchange. The population of this study were all companies listed on the Stock Exchange, while the sample of this study were 32 companies selected by purposive sampling method. The data used is the period 2018 - 2020 obtained from the Indonesian Directory Exchange in 2022. The data analysis method used is the multiple linear regression method, t test, F test, coefficient of determination test (Adjusted R2), and is accompanied by classical assumption testing. The results of the study concluded that: Solvency has no effect on the Dividend Payout Ratio; Asset Growth has an effect on the Dividend Payout Ratio; Firm Size has no effect on the Dividend Payout Ratio; Profitability affects the Dividend Payout Ratio; Solvency, Asset Growth, Firm Size, and Profitability have a simultaneous effect on the Dividend Payout Ratio. Keywords: Dividend, Solvency, Asset Growth, Size, Profitability
PENGARUH KEMAMPUAN INOVASI DAN BUDAYA ORGANISASI TERHADAP KINERJA PROYEK MELALUI KINERJA INOVASI Studi Pada PT. Adhi Karya (Persero) Tbk Fadliansyah Fadliansyah; Ahyar Yuniawan
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.v23i2.7335

Abstract

Sebagai perusahaan bisnis dibidang jasa konstruksi di Indonesia PT. Adhi Karya merasakan kondisi bisnis konstruksi yang semakin kompetitif, lingkungan bisnis yang dinamis, sehingga menuntut perusahaan untuk selau berinovasi, tampil dengan terobosan baru yang lebih kreatif, dan mengimplementasikan strategi yang sesuai dan searah dengan perubahan lingkungan bisnis. Pada penelitian ini bertujuan untuk menguji bagaimana pengaruh Kemampuan Inovasi, Budaya Organisasi terhadap Kinerja Proyek pada PT. Adhi Karya (Persero) Tbk melalui Kinerja Inovasi sebagai variabel mediasi. Metode yang digunakan pada penelitian ini adalah kuantitatif yaitu dimana menggunakan sampel sebagai representatif untuk menjawab setiap peryataan yang diajukan serta menggunakan alat bantu kuesioner untuk pengumpulan data penelitian. Sampel penelitian sebanyak 108 sebagai Project manager proyek konstruksi pada PT. Adhi Karya (Persero) Tbk. Alat analisis penelitian menggunakan sofwhare AMOS 22.00 dengan metode SEM (Structural Equation Modeling). Hasil.penelitian.menunjukan terbukti ada pengaruh signifikan Kemampuan inovasi terhadap Kinerja inovasi dengan nilai p-value sebesar 0,047 (H1 diterima). Ada.pengaruh.signifikan Budaya organisasi terhadap Kinerja inovasi dengan.nilai.p-value.sebesar.0,03 (H2 diterima). Ada.pengaruh.signifikan Kemampuan inovasi terhadap Kinerja proyek dengan.nilai p-value sebesar.0,002 (H3 diterima). Ada.pengaruh.signifikan. Kinerja inovasi terhadap. Kinerja proyek dengan.nilai p-value sebesar.0,023 (H5 diterima). Hanya terdapat satu hipotesis di tolak yaitu tidak ada pengaruh signifikan kinerja inovasi terhadap kinerja proyek dengan.nilai.p-value sebesar 0,147 (H4 diterima). Kata Kunci: Kemampuan Inovasi, Budaya Organisasi, Kinerja Inovasi dan Kinerja Proyek
DIGITALISASI PENGELOLAAN KEUANGAN DAN KESIAPAN IMPLEMENTASI SAK EMKM SEBAGAI UPAYA PENINGKATAN KUALITAS LAPORAN KEUANGAN UMKM Khairina Nur Izzaty; Grace Tianna Solovida
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.v24i1.7874

Abstract

This study aims to analyze the effect of the digitalization process on MSME operations and also the readiness of MSME actors regarding the implementation of SAK EMKM to improve the quality of MSME financial reporting. Respondents who were sampled in this study were 118 small business owners who had run their business processes in a hybrid manner (a combination of online and conventional) in Semarang City, Central Java. The research data was obtained by distributing questionnaires either online using the Google form or in person. The data analysis method used is multiple linear regression analysis using SPSS 26 software. The research results obtained are that the use of information technology and online sales systems as the impact of digitization has a positive influence on the quality of MSME financial reporting. In addition, the dissemination of SAK EMKM information and the readiness and understanding of MSME accounting also has a positive effect on the quality of financial reporting. On the other hand, the high perception of MSME actors towards the applicable accounting standards has not been able to produce quality financial reports, and the online payment system also does not affect the quality of financial reporting.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN REPUTASI AUDITOR TERHADAP PENGUNGKAPAN INTERNET FINANCIAL REPORTING Mei Anisa Ahlaqulkarima; Ceacilia Srimindarti
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.v23i1.5648

Abstract

Internet financial reporting is the delivery of company financial information via the internet on the company's website with the aim of strengthening good relations with investors, analysts, shareholders, or other users of financial statements. The purpose of this research is to examine and analyze the effect of company size, profitability, and auditor reputation on internet financial reporting disclosures in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in four consecutive periods in 2017-2020, as many as 699 companies. In this study using a sampling method, namely purposive sampling technique with several selected criteria in order to obtain a sample of 308 companies. This study uses secondary data in the form of numbers that are processed into a statistical measurement scale. Data collection techniques using documentation techniques, literature study and observation of manufacturing company websites. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that company size (SIZE), profitability (ROA) and auditor reputation (REP_AUD) have a significant positive effect on disclosure of internet financial reporting.
Pengaruh Kompetisi dan Kerjasama Terhadap Kinerja Individu dengan Iklim Kepedulian Sebagai Variabel Mediasi Serta Informasi Kinerja Relatif Sebagai Variabel Moderasi. Yudi Hartono; Monika Palupi M
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.v23i2.7564

Abstract

This study aims to measure the effect of cooperation and competition on individual performance through a caring climate as a mediating variable and relative performance information as a moderating variable. The research was carried out with the quantitative methods and data was collected directly using a scale measurement survey to the research partisipants. The results of the regression analysis on this study show the empirical evidence that the cooperation and competition assignments can have a direct effect on performance. Meanwhile the caring climate variable can’t mediate the effect of competition and cooperation model to the individual performance. In the other hand, relative performance information can has a significant influence on the relationship between caring climate and performance. Keywords: Cooperation and competition ; Caring climate ; Performance .
DESIGNING THE ACCOUNTING PROFESSIONAL CODE OF ETHICS BASED ON THE LOCAL WISDOM OF THE GAYO COMMUNITY Ramdansyah Fitrah; Saparuddin Siregar
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.v23i1.5261

Abstract

The accountant's code of ethics provides accountants with dealing with clients, the public, and other accountants. Although there is already a code of ethics that regulates the accounting profession, cases of violations of professional ethics involving accountants still occur. The concept of ethics cannot be just a standard of professional code of ethics, and ethics must be full of values and meanings. Ethics is found in culture because culture is a value rooted in people's lives to regulate the order of people's lives themselves. The local wisdom value system of the Gayo community has a conventional value system: mukemel (self-esteem), tertip (orderly), setie (faithful), semayang-gemasih (affection), mutentu (useful), amanah (trustworthy), genap mupakat (colloquy), alang tulung (help each other), and bersikekemelen (competitive). The results show that the Gayo community's conventional value system is relevant to the basic principles of professional accountant ethics. Mutentu values are relevant to the principle of integrity, amanah values are relevant to the principle of objectivity and professional competence and due care, setie values are appropriate to maintaining confidentiality, and tertip values are relevant to the principles of professional behavior. Meanwhile, the values of semayang gemasih, alang tulung, genap mupakat, and bersikekemelen are the basic values that form the foundation for the values of mutentu, amanah, setie and tertip. Furthermore, mukemel value is the final behavior expected from an accountant as a manifestation professional accountant ethics.
The Effect of Profitability Ratios and Capital Structure on Firm Value in Industrial Sector Manufacturing Companies Listed on the Indonesia Stock Exchange Rosmegawati Rosmegawati; Sumihar M.L. Tobing; Suhikmat Suhikmat; Mohammad Jon Tasrif; Helmut Martahi Saoloan Tambunan
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.v24i1.10337

Abstract

This study aims to analyze the effect of profitability and capital structure on the value of manufacturing companies in the pharmaceutical industry sector which are listed on the Indonesia Stock Exchange. Profitability in this study is measured using Return On Assets (ROA) and Return On Equity (ROE). The capital structure in this study is measured using the Debt To Equity Ratio (DER). This research approach uses a quantitative approach to determine the effect due to the variables studied and the data displayed in the form of numbers and analyzed using statistics. The samples in this study were 7 manufacturing companies in the pharmaceutical industry sector which were listed on the Indonesia Stock Exchange in 2016-2020. The data analysis technique used is multiple linear analysis. Partial test results show that measured profitability _ with Return On Assets (ROA) and Return On Equity (RO OE) has a significant effect on firm value Capital structure with DER has an effect on firm value. Profitability and capital structure simultaneously influence firm value. From the calculation of the coefficient of determination of 0.81_ or 81% of the company's value is influenced by profitability and capital structure. Keywords: ROA, ROE, DER, Tirm Value
ASIMETRI INFORMASI; UNDERWRITER DAN EARNING MANAGEMENT HUBUNGANNYA TERHADAP INITIAL RETURN (STUDI EMPIRIS PADA IPO DI INDONESIA) Muhammad Fahmi; Muhammad Irsan
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.v23i2.6537

Abstract

The purpose of this study is to examine whether the underwriter creates information asymmetry in order to determine the balance of initial returns, and whether there are indications of earning management practices in the implementation of the IPO. This study is a deductive quantitative study, with 175 IPO companies on the IDX for the 2016-2022 period as the sample. This study used path analysis techniques by testing the hypothesis with the Sobel formulation. This study found empirical evidence that underwriters performed information asymmetry in order to determine the balance of positive initial returns. However, there is no empirical evidence that managers performed earning management through discretionary accruals in order to determine the balance of positive initial returns on the implementation of the IPO.
Analisis Pengelolaan Aset Desa (Studi Pada Desa Pulung, Kecamatan Pulung, Kabupaten Ponorogo) Gagat Mukti Gumelar; Khusnatul Zulfa Wafirotin; Iin Wijayanti
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.v23i2.7879

Abstract

This research appoint on public sector accounting (village government), that focusing on village assets management. The purpose of this research to understand and analyze the management of village assets, the regulations used as guidelines, and the problems that are currently occur. This research was located at Pulung Village, Pulung Regency, Ponorogo District. This type of research uses descriptive qualitative. Data collecting techniques using observation, interview, dan documentation. Methods of data analysis using interactive models (data reduction, data display, and conclusion drawing). The results of the research and discussion explain that basically some of the assets management at Pulung Village has been applied according the guidelines of Peraturan Menteri Dalam Negeri Nomor 1 Tahun 2016, and the rest still having problems. The outline of the problems of village assets management at Pulung Village are the limit of human resources, the limit of budget, and lack socialization from the authorities.

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