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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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FAKTOR FAKTOR YANG MEMPENGARUHI KEBIJAKAN DEVIDEN DENGAN KEPUTUSAN INVESTASI SEBAGAI VARIABEL MODERATING Elly Susanti; Liper Siregar
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.v23i2.7581

Abstract

The purpose of this study is to identify factors affecting dividend policy (liquidity leverage and profitability) and to identify and analyze whether investment decisions can strengthen or weaken the effect of liquidity leverage and profitability on dividend policy. The study was conducted in the years 2016-2020 in the Food and Beverage sub-sector company and the sample was conducted by purposive sampling. Data analysis techniques include classical estimation testing hypothesis testing and residual testing. The results of this study partially show the hypothesis that liquidity has a significant positive effect leverage has a positive but insignificant effect and profitability has a significant negative effect on dividend policy while all variables (liquidity and profitability) have a significant effect. Positive effect. Investment decisions do not amplify the effects of liquidity and profitability on dividend policy
Pengaruh Earning Per Share, Struktur Modal dan Return On Assets Terhadap Harga Saham Pada Perusahaan Subsektor Perdagangan Besar dan Perdagangan Kecil Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020 Anastasia Tetriani; Latersia Br Gurusinga
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.v23i1.4459

Abstract

This study aims to examine and analyze the effect of earnings per share, capital structure and return on assets on stock prices in large and small trading sub-sector companies listed on the Indonesia stock exchange for the 2016-2020 period. The research method used in this study uses quantitative research methods with quantitative descriptive research that is explanatory research. The population of this research is all large trading and small trading sub-sector companies listed on the Indonesia Stock Exchange totaling 61 companies. The sample of this research is 15 companies with purposive sampling technique. The results of the study show that partially Earning Pershare has an effect on stock prices, the rest Capital Structure and Return On Assets have no effect on Stock Prices. Simultaneously Earning Per Share, Capital Structure and Return On Assets affect earnings per share Keywords: Earning Per Share, Capital Structure and Return On Assets, Stock Price
INVESTING THE CANVAS MODEL BUSINESS DEVELOPMENT STRATEGY AND EMPLOYEES' UNDERSTANDING OF THE FISHERIES INDUSTRY COMPANY STRATEGY (Case study on CV. Manage Anugerah Bahari Semarang) Fazlur Rahman Aziz; Mirwan Surya Perdhana
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.v23i2.6908

Abstract

CV Manage Anugerah Bahari is a company engaged in fisheries. Companies that grow and develop need the right business model to achieve the company's vision and mission. One business model that has succeeded in turning a complex business model into a simple and easy to understand business model is the Business Model Canvas developed by Alexander Osterwalder and Yves Pigneur. The nine elements used in this research include the value proposition, customer segments, channels, customer relationships, kay activities, key resources, key partnerships, cost structure, and revenue streams. The purpose of this study is to analyze the company's business model CV Manajemen Anugerah Bahari through a business model canvas approach, identify the key factors that are strengths and weaknesses that affect the company's operations CV Manajemen Anugerah Bahari, formulate a strategic plan needed for company development. The results of the business model canvas show that the company needs to improve its business model and strategy for the future development of the CV Manage Anugerah Bahari company, expand marketing, form a marketing team for door to door sales promotions, and train employees on a regular basis to optimize employee functions. The type of research used in this research is descriptive qualitative research. While the data collection techniques used are interviews and focus group discussions. Keywords: business model, BMC, business strategy, fishing industry
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional dan Dewan Komisaris Independen terhadap Nilai Perusahaan Yuliusman Yuliusman; Indra Lila Kusuma
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.v23i2.8172

Abstract

The tittle of this research is the influence of managerial ownership, institutional ownership and independent commissioner board on the firm value of mining in Indonesia Stock Exchange period of 2014-2020. This research aimed to examine the influence of managerial ownership, institutional ownership and independent commissioner board on the firm value simultaneously and partially. The study used 24 mining company in Indonesia Stock Exchange in the period of 2014-2020 as a sampel. The sample was determined by using purposive sampling. Analysis of data using multiple regression analysis with Eviews 8. The result showed that partially managerial ownership, institutional ownership and independent commissioner board had effect on the firm value. Simultaneously that managerial ownership, institutional ownership and independent commissioner board had effect on the firm value.
PENGARUH PERENCANAAN ANGGARAN, SISTEM PENGUKURAN ANGGARAN, DAN IMPLEMENTASI ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA PEMERINTAH KABUPATEN BANYUWANGI Oktavima Wisdaningrum
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.v23i1.5990

Abstract

Good governance in the management of public agencies is the result of the accountability of organizational performance. Performance accountability of government agencies is evidence of the duties of government agencies in order to account for the success or failure of implementing the organization's vision and mission in achieving the goals and objectives that have been set. Accountability is believed to be the main factor that can change unfavorable conditions into better ones, especially in public services. This study aims to see the effect of budget planning, budget measurement systems and performance-based budget implementation on the performance accountability of the Banyuwangi Regency Government, the approach method in this research is to use a quantitative approach methodology using SPSS version 20 data processing tools, and the results of this study found there is a positive influence of budget planning and implementation of performance-based budgeting on the performance accountability of the Banyuwangi Regency Government, while the measurement system variable has no effect on the performance accountability of the Banyuwangi Regency Government. The implications of this research are expected to provide scientific contributions and references for the Banyuwangi Regency Government in budget management to support the performance of the Banyuwangi Regency Government.
Analisis Kinerja Keuangan Saat awal Covid-19 Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Cici Rianty Bidin; Rian Risendy; Faruq Lamusa; Rachman Tambaru; Pricylia Buntuang; Novia Ridhowaty; Fatlina Zainuddin
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.v23i2.6931

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis perkembangan perbankan di Indonesia pada saat awal terjadinya Covid-19. Jenis penelitian yang dilakukan adalah penelitian deskriptif kuantitatif . Objek dalam penelitian ini adalah 31 perbankan yang terdaftar di Bursa Efek Indonesia (BEI) yang telah dipilih berdasarkan teknik penentuan sampel yaitu purposive sampling. Data yang digunakan dalam penelitian ini adalah laporan keuangan tahunan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2019 dan tahun 2020. Kesimpulan Perkembangan perbankan di Indonesia dilihat berdasarkan rasio Net Performing Loan (NPL) mengalami kenaikan pada saat terjadinya Covid-19 namun masih dalam kategori sehat, rasio Loan to Deposit Ratio (LDR) mengalami penurunan namun masih dalam kategori cukup sehat, rasio Good Corporate Governance (GCG) tetap pada peringkat 2 (dua) dan masuk dalam kategori baik, rasio Return On Asset (ROA) mengalami penurunan namun masih dalam kategori cukup sehat, dan rasio Capital Adequacy Ratio (CAR) mengalami kenaikan dengan kategori aman. Walaupun kinerja perbankan sebelum Covid-19 lebih baik dari pada saat terjadinya Covid-19, tetapi perbankan di Indonesia masih mampu bertahan dalam masa krisis tersebut.
PENGARUH PENGEMBANGAN KARIER DAN PELATIHAN KERJA TERHADAP TURNOVER INTENTION PEGAWAI Zahara Tussoleha Rony; Dahlia Jelita
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.v24i1.8430

Abstract

This study aims to determine simultaneously the effect of career development and job training on the employee turnover intention of PT. Mega Ocean Jaya, Indonesia, and knowing the effect of career development on turnover intention and job training on employee turnover intention of PT. Mega Ocean Jaya, Indonesia. The research method uses a quantitative approach. The population in this study are employees of PT. Mega Ocean Jaya totaled 72 respondents. The sampling method used purposive sampling. As for data analysis using descriptive statistics, Data Quality Test, Classical Assumption Test, Multiple Linear Regression Analysis, and Hypothesis Testing with SPSS IBM Statistics 26. Based on the study's results, it was found that career development variables influence turnover intention. It can be seen that the sig value is 0.000 ttable 1.994. The job training variable has an influence on turnover intention. It can be seen that the sig value is 0.006 ttable 1.994. From the results of the study, it was found that partially and simultaneously the two independent variables proved to have an effect on the turnover intention variable. Therefore, career development and job training facilities provided by the company to employees can minimize the level of turnover intention of PT. Mega Ocean Jaya.
PENGARUH INTELLECTUAL CAPITAL, PROFITABILITAS DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN Retno Indar Dwi Dhevanti; Budiyono Budiyono; 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.v23i1.6104

Abstract

This study aims to examine and determine whether there is an influence of intellectual capital, profitability and debt policy on firm value. This type of research uses quantitative research methods and the data used in this study are secondary data. The population of this research is Kompas 100 companies listed on the IDX in 2019-2021. The sampling technique used purposive sampling method so that 72 samples were found. The results showed that the variables of intellectual capital, profitability and debt policy had a significant positive effect on firm value. Coefficient test determination shows the value of Adjusted R Square of 0.876 indicating that the influence of intellectual capital, profitability and debt policy on firm value is 87.6%.
Analisis Perilaku Keuangan Mahasiswa Vokasi Akuntansi di Yogyakarta Sriniyati Sriniyati; Erlinda Nur Khasanah
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.v23i2.7228

Abstract

The purpose of this study was to examine the effect of financial literacy, academic ability, and gender of accounting vocational students’s financial behavior. The data used in this research was primary data collected by distributing questionnaires to students majoring in accounting at Vocational Colleges in Special Region of Yogyakarta (DIY). The samples consisted of 223 samples. To test the hypotheses, this study used multiple regression analysis through the SPSS version 26 program. The results of this study indicated that financial literacy and academic ability had a positive and significant effects on financial behavior. Meanwhile, gender had no effect on financial behavior.
ANALISIS PENGARUH EFEKTIVITAS, TRANSPARANSI DAN AKUNTABILITAS PEMERINTAH DESA TERHADAP PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI KECAMATAN KARTASURA Rizky Diah Fitriani; Suprihati Suprihati; Maya Widyana Dewi
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.v24i1.9824

Abstract

The purpose of this study was to determine the effect of effectiveness, transparency and accountability on the management of the Village Revenue and Expenditure Budget in Kartasura District. The methodology used in this study is a method of quantitative data analysis and testing is carried out using a multiple regression model. The population used in this study were 105 village officials in Kartasura District. In this study, a sample of 95 people was obtained. With a significance value of 0.016 less than α = 0.05, this indicates that the effectiveness variable has a significant effect on the management of the Village Revenue and Expenditure Budget (APBDes). A significant value of 0.018 is less than α = 0.05. This indicates that the transparency variable has a significant effect on the management of the Village Revenue and Expenditure Budget (APBDes). With a significance value of 0.002 less than α = 0.05, this indicates that the accountability variable has a significant effect on the management of the Village Revenue and Expenditure Budget (APBDes). Based on the results of testing the data obtained Fcount of 39.486 greater than Ftable of 2.70 with a significance of 0.000 which is smaller than the significant value α = 0.05 so it can be concluded that simultaneously or together the variables of effectiveness, transparency and accountability are factors that influence variable Village Revenue and Expenditure Budget (APBDes).

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