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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 PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI SUMATERA UTARA Muhammad Firza Alpi; Rio Febrian Sirait
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.v23i1.5557

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan ekonomi, pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus terhadap belanja modal pada kabuptaen/kota di provinsi sumatera utara. Penelitian ini merupakan jenis penelitian asosiatif. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Sehingga sampel yang diperoleh sebanyak 31 kabupaten/kota di provinsi sumatera utara dengan total data pengamatan sebanyak 165 data selama 5 tahun pengamatan. Teknik pengumpulan data yang digunakan adalah dokumentasi dengan sumber data menggunakan data sekunder yang diambil melalui situs resmi DJPK Kemenkeu. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan alat bantu software SPSS 26. Hasil penelitian ini menunjukkan bahwa pertumbuhan ekonomi tidak berpengaruh terhadap belanja modal. Pendapatan asli daerah tidak berpengaruh signifikan terhadap belanja modal. Dana alokasi umum berpengaruh signifikan terhadap belanja modal. Dana alokasi khusus berpengaruh signifikan terhadap belanja modal. Kemudian pertumbuhan ekonomi, pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus dan berpengaruh terhadap belanja modal secara simultan.
Determinan Variabel Yang Mempengaruhi IHSG Di Masa Pandemi Covid-19 Nelly Ervina; Khairul Azwar
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.v23i2.6632

Abstract

The composite stock price index will show the general price movement of stocks listed on the stock exchange. The movement of JCI is caused by several factors, including macroeconomic factors. For this reason, the ability of investors to understand and predict macroeconomic conditions in the future is very useful in making profitable investment decisions. This study aims specifically to analyze the variables that affect the JCI during the Covid-19 pandemic. This research was conducted during the period January 2020 – June 2022 based on monthly inflation, exchange rate, TVA, and JCI data obtained from the Capital Market Directory. The sampling technique used in this study was saturated samples. The data analysis technique to be used is to use multiple and simple linear regression analysis. The results of the F test give the result that inflation, exchange rate and TVA have a positive and significant effect on the JCI. The results of the t-test showed that inflation and TVA had a significant positive effect on the JCI. Meanwhile, the exchange rate has a positive and insignificant effect on the JCI.
PERAN AUDIT FORENSIK DALAM UPAYA PENGUNGKAPAN KORUPSI di INDONESIA Ayu Kristiani Panggabean; David Adechandra Ashedica Pesudo
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.v23i2.6901

Abstract

The purpose of this study was to find out how forensic audits at the Financial and Development Supervisory Agency Riau Representative in revealing corruption, this qualitative study used primary and secondary methods which from the primary used interview techniques with four employees of the Riau Representative Development and Financial Supervisory Agency (BPKP), People in Pekanbaru and from the secondary use Law number 20 of 2001 concerning "Eradication of Corruption Crimes". Data on the Corruption Perception Index (GPA) and various articles on the disclosure of corruption. This study reveals that corruption is one type of fraud so that forensic audit detection is carried out faster and easier because the procedures are focused, detailed and rigid. So it can be concluded that the forensic audit in revealing corruption uses the Fraud Control Plan (FCP) as a tool in carrying out its duties.
Literature Review: The Factors influence of the Performance of Government Organizations Subroto subroto; Ari Saptono; Mohammad Sofwan Effendi
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.v23i1.5760

Abstract

Achievement of Organizational Performance for leaders is the art of leadership and strategy that depends on the capabilities, intuition, creativity and experience in optimizing human resources and available facilities. Although the infrastructure is already available, triggering and strengthening factors are needed through organizational culture in order to achieve effective organizational performance and sustainability. This article tries to explore the factors that influence the accountability of organizational performance. The findings state that strategic leadership, human resource competence and information and technology capabilities through organizational culture moderation will have a positive effect on organizational performance accountability. It is hoped that this article will be useful for the leaders of government organizations in optimizing resources and facilities and budgets in order to perform the best public services to the community with various changes and challenges in the future.
LITERASI KEUANGAN, PENGETAHUAN INVESTASI, MOTIVASI INVESTASI, DAN PERSEPSI RETURN PENGARUHNYA TERHADAP MINAT INVESTASI MAHASISWA (Studi Mahasiswa S1 FEB Universitas di Purwokerto: Universitas muhammadiyah Purwokerto dan Universitas Jenderal Soedirman Angkatan 2018-2020) Akhmad Darmawan; Amy Anjelina; Fatmah Bagis
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.v24i1.7866

Abstract

This study aims to analyze the effect of financial literacy, effect of investment, investment motivation, and return perception on student investment interest. The type of study is quantitative research. The sample selection in this study used a purposive sampling technique and the primary data obtained in this study using a questionnnaire with 333 respondents. The results of the analysis show that financial literacy, effect of investment, investment motivation, and return perception simultaneously has a significant effect on investment interest. Meanwhile, financial literacy, effect of investment, investment motivation, and return perception partially significant effect on investment interest. Keywords : Financial Literacy, Effect Of Investment, Investment Motivation, Return Perception, And Investment Interest.
ANALISIS PEMAHAMAN WAJIB PAJAK UMKM TERHADAP INSENTIF PERPAJAKAN DI MASA PANDEMI COVID TAHUN 2020 Hanung Triatmoko; Sri Suranta; Juliati Juliati; Trisninik Ratih Wulandari; Renata Zoraifi; Saktiana Rizki Endiramurti; Meka Sabilla Salim
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.v23i1.3713

Abstract

This study aims to analyze the understanding of taxpayers of Micro, Small and Medium Enterprises (MSMEs) in the Karisidenan Surakarta area of the taxes provided by the government during the pandemic. Taxes have a regular end function, which means that taxes have a function to regulate the order of people's lives. Covid has resulted in a lot of MSMEs caused by the pandemic that the implementation of Large-Scale Social Restrictions (PSBB) in most areas in Indonesia, causing a decrease in people's purchasing power, especially for MSMEs which are the pillars of the Indonesian economy and contribute to GDP and employment. As a result, the government is considering policies that can be taken to support the sustainability of MSMEs so that the economy can continue to survive during the covid pandemic. One of the policy steps implemented was to provide tax incentives during the COVID-19 pandemic, namely the issuance of Minister of Finance Regulation (PMK) Number 44 of 2020 which was later revoked and replaced with PMK No. 86 of 2020 and lastly changed to PMK No. 110 of 2020. However, data that there are still many MSME actors who have not utilized or conducted this tax exhibition, it is necessary to dig deeper into the understanding of MSME actors towards taxes during the 2020 covid Keywords : MSMEs, Covid Pandemic, Tax Incentives
Analisis Pengaruh Good Corporate Governance dan Konservatisme Akuntansi Terhadap Tax Avoidance Herman Sjahruddin; Karyaningsih Karyaningsih; Rini Novianti; Rian Ardianto; Sonny Santosa
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.v23i2.7290

Abstract

This study aims to examine and analyze the effect of good corporate governance and accounting conservatism on tax avoidance. This type of research is an explanation research with a quantitative approach. The independent variables in this study are good corporate governance and conservatism. While the dependent variable in this study is tax avoidance. The data used in this research is quantitative by analyzing secondary data. The population listed in this study consists of property companies during the 2016-2021 period. Where this research was conducted by means of a survey to the Indonesia Stock Exchange. The collected data is processed and analyzed by multiple linear regression analysis with the help of SPSS 23 program. The results of this study indicate that: 1) good corporate governance has a positive and significant effect on tax avoidance and 2) conservatism has a positive and significant effect on tax avoidance. The results of this study suggest that if the company wants to do tax avoidance well, the company must understand good corporate governance and accounting conservatism so that tax avoidance by the company does not have a negative impact on the company in the long term.
PENGARUH WISHTLEBLOWING SYSTEM, PENCEGAHAN FRAUD, DAN PERILAKU ETIS TERHADAP LOYALITAS KARYAWAN Amru Sukmajati; Mar’ah Sholikhah
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.4294

Abstract

This study was conducted to determine the effect of the Whistleblowing System, fraud prevention, and ethical behavior on the loyalty of employees of the Limited Liability Company (PT) Bank Perkreditan Rakyat BKK Karangmalang (Perseroda), Sragen Regency. This study uses a quantitative approach. The data source used is primary data obtained using a questionnaire given to employees of the Limited Liability Company (PT) Bank Perkreditan Rakyat BKK Karangmalang (Perseroda), Sragen Regency. The sampling technique in this study was purposive sampling. The scale used in this study is a scale from 1-5. The number of samples taken was 60. This study used multiple linear regression analysis techniques. The results show that the Whistleblowing System has a significant effect on employee loyalty, fraud prevention has a significant effect on employee loyalty, ethical behavior has a significant effect on employee loyalty and the Whistleblowing System, fraud prevention, and ethical behavior simultaneously have a significant effect on employee loyalty.
PENGARUH PENERAPAN BALANCE SCORECARD TERHADAP KINERJA PERUSAHAAN (Studi Empiris Pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Tahun 2019-2021) Marsetya Nabilla Purnama; Desy Nur Pratiwi; Darmanto Darmanto
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.v24i1.10091

Abstract

This study aims to determine the effect of implementing the balanced scorecard on company performance. The population of this research is the food and beverage sub-sector manufacturing companies listed on the Indonesia stock exchange for the period 2019 – 2021. This study used purposive sampling. The samples obtained amounted to 57 samples. This study uses secondary data. Methods of data analysis using descriptive statistical tests and classic assumption tests (normality test, multicollinearity test, heteroscedasticity test, and correlation). To test the hypothesis in this study using multiple linear regression analysis, namely the F test, t test, and test the coefficient of determination (R2). The results of this study are that the financial perspective has a significant effect on company performance. The customer perspective has a significant effect on company performance. From the perspective of internal business processes, it also has a significant effect on company performance. Meanwhile, the learning and growth perspective also has a significant effect on company performance.
IMPLIKASI CORPORATE GOVERNANCE DAN GENDER DIVERSITY TERHADAP KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR NON-KEUANGAN DI INDONESIA Intan Monica Hanmastiana; Harjum Muharam
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.v23i2.6867

Abstract

This study aims to analyze the implications of corporate governance and gender diversity on financial distress conditions. Corporate governance variables are projected using institutional ownership, family ownership, foreign ownership, blockholder's ownership, and board size. Then, gender diversity variables are projected using the gender diversity of the board of commissioners and the gender diversity of the board of directors. The study also added leverage and firm size as control variables. In order to expand the scope of the previous research, a comparative analysis of the company's financial distress conditions before and during the COVID-19 pandemic was added. This study used a purposive sampling technique, where a total sample of 207 non-financial sector companies listed on the Indonesia Stock Exchange (IDX) was obtained consecutively during the observation period, namely 2017-2021. The research data is sourced from the annual report published through the official website of the Indonesia Stock Exchange and the company's official website. The analysis method used is logistic regression analysis and comparative tests using Wilcoxon Signed Rank Test. This study provides findings that institutional ownership, family ownership, foreign ownership, board size, gender diversity of the board of commissioners, and variable control leverage and firm size have a negative and significant effect on financial distress. However, the blockholder's ownership and gender diversity of the board of directors did not show a significant effect on financial distress. Then, the results of comparative tests proved that there was a significant difference between the condition of financial distress before and during the COVID-19 pandemic.

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