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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 TINGGI RENDAHNYA PRODUKTIVITAS MELALUI KUALITAS KEHIDUPAN KERJA Diasty Widar Hapsari; Indi Djastuti
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.v23i2.6600

Abstract

This study aims to determine the effect of work stress and quality of work life on work productivity at SMK Negeri 2 Bawang, Banjarnegara with 94 teachers as respondents. Statistical tests and data processing were carried out using Partial Least Square (Smart PLS 3.0). The research findings show that (1) work stress has a negative and significant effect on work productivity; (2) work stress has a negative and significant effect on the quality of work life; (3) that the quality of work life has a positive and significant effect on work productivity. Key Words: Work Stress, Work Productivity, Quality of Work Life
Adopsi E-Commerce Usaha Mikro Kecil Menengah (UMKM) Makanan dan Minuman di Kabupaten Lamongan Pasca Pandemi COVID-19 Indira Shofia Maulida; Sani Rusminah
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.v23i2.7396

Abstract

In the COVID-19 pandemic situation, there are 37,000 MSMEs that have gave a statement that they suffered a loss, estimated at approx. 56% of MSMEs experienced a decline in sales, around 22% reported regarding problems in the financing aspect, as much as 15% reported problems related to the distribution of goods, and as many as 4% experienced difficulties obtaining raw materials using E-commerce can accelerate the performance of MSMEs because it can minimize costs for marketing the goods or services to be sold. The aim of this research is to find out the factors that influence e-commerce adoption, namely the external environment, perceived convenience, technology readiness, attitudes towards e-commerce adoption and behavioral intentions in food and beverage MSMEs after the COVID-19 pandemic in Lamongan Regency.This research method uses quantitative data by distributing questionnaires to respondents. The sampling technique in this study was to use a simple random sampling method for MSME Food and Beverage actors. Data analysis uses index transformation analysis tools and statistical T test analysis. The results of the transformation analysis of the perceived usefulness variable index have a good percentage of 66.33%. This means that the perception of usability has a strong influence on the adoption of E-Commerce by food and beverage MSME actors in Lamongan Regency. Then based on the results of the analysis of multiple linear regression analysis on the t test, the organizational readiness variable for E-Commerce adoption has an effect of t count 3,906 > t table 1,985. This means that having organizational readiness for food and beverage MSME actors will have a positive impact on the adoption of E-Commerce in Lamongan Regency Keyword : E-Commerce Adoption, Food and Baverage, Micro Small Medium and Entreprises
PENGARUH STRES KERJA, LINGKUNGAN KERJA, DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN Muhammad Alfian Rizky Pratama; Dwiarko Nugrohoseno
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.v23i1.5380

Abstract

This research was conducted by researchers at PT XYZ, which is one of the companies engaged in the culinary industry in Indonesia. This research was conducted with the aim of knowing and proving the effect of work stress, work environment, and work discipline on employee performance. The population of the penitentiary system is about 1000 employees of PT XYZ, with a sample of 95 people responding with technical incident sampling. In this research, the technique for collecting data was obtained by distributing questionnaires through Google Form. Technical data analysis in research in this case descriptive analysis and inferential analysis with possible tools SmartPLS 3.2.9. Based on the tests in this study, it was found that the R Square Adjusted value was 0.800. The results of the hypothesis by this study state that, 1) work stress has a positive and significant effect of 0.417 on employee performance, 2) the work environment has a positive and significant effect of 0.400 on employee performance, 3) work discipline has a positive and significant effect of 0.157 on employee performance and 4) work stress, work environment and work discipline have a simultaneous effect on employee performance.
Pengaruh Coorporate Governance, Leverage, Ukuran Perusahaan, dan ROA Terhadap Tax Avoidance (Studi Kasus Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia) Erna Chotidjah Suhatmi; Dessy Ambarsari
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.v23i2.6704

Abstract

Tax is a very important component for the state, especially in national development. This indirectly indicates that both individuals and entities must also comply with their obligations to pay taxes consciously and voluntarily. It is noted that until now there are still many companies that avoid paying taxes, especially companies in the manufacturing sector. This study aims to determine the effect of corporate governance, leverage, firm size, and ROA on tax avoidance. The research approach used in this research is quantitative. This method is a data presentation that is dominated by numbers and statistical data analysis to test the hypotheses that have been announced beforehand. The data was obtained from the IDX's official website, namely www.idx.co.id. After screening the data, the researchers obtained 14 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in accordance with predetermined criteria. The data analysis method used in this research is multiple regression. Based on the results of research that has been carried out, it is found that the simultaneous test shown by the F test is known to have a sig-F value (p < 0.05) indicating that the variables of corporate governance, leverage, firm size, and ROA together have a significant effect on tax avoidance. . The partial test that has been carried out with the t test shows that there are two variables that affect the tax avoidance variable, namely institutional ownership and ROA.
PENGARUH PENGATURAN KERJA YANG FLEKSIBEL TERHADAP WORK-LIFE BALANCE (WLB) DAN KINERJA PEKERJA WANITA DI MASA PANDEMI COVID-19 Anabella Nadia Nathaniel; Suharnomo Suharnomo
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.v24i1.8300

Abstract

This study aims to analyze how flexible working arrangements influence work-life balance and employee performance of female workers during the Covid-19 pandemic. It also analyses the mediating effect of work-life balance between flexible working arrangements and employee performance. The research was conducted by combining quantitative and qualitative methods using an explanatory sequential mixed methods approach. Data collection in the first stage began with quantitative research through the distribution of online questionnaires, then it was continued with qualitative research through in-depth interviews. This study involved 120 female workers as respondents to the questionnaire and 3 female workers as interview participants. The data obtained implemented SEM as an analysis technique through AMOS 24.0 analysis tool for quantitative research. Findings show that flexible work arrangements have a positive and significant impact on the work-life balance and also employee performance of female workers during the Covid-19 pandemic. Other findings confirm that work-life balance take part as a mediating role in the relationship between flexible working arrangements and employee performance of female workers. Keywords: flexible working arrangements, performance, work-life balance
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FRAUDULENT FINANCIAL STATEMENT DENGAN PERSPEKTIF FRAUD DIAMOND Susi Sih Kusumawardhany; Yunita Kurnia Shanti
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.v23i1.5691

Abstract

Penelitian ini bertujuan untuk menguji dan memperoleh bukti secara empiris mengenai analisis factor-faktor yang mempengaruhi Fraudulent Financial Statement dengan perspektif Fraud Diamond pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2018-2020. Jenis penelitian ini adalah kuantitatif dengan metode penentuan sampel adalah metode purposive sampling, diperoleh 79 perusahaan yang dijadikan sampel penelitian dengan pengamatan selama 3 (tiga) tahun, sehingga total observasi adalah sebanyak 237 laporan keuangan yang telah diaudit. Dari data tersebut terdapat 54 data yang dioutlier, jadi total keseluruhan data sebanyak 183 data. Pengolahan data dengan menggunakan eviews versi 9. Hasil penelitian ini menunjukkan bahwa (1) Financial stability, External Pressure, Financial Target, Nature of Industry, Change in Auditor, Change in Director berpengaruh secara simultan terhadap Fraudulent Financial Statement, (2) Financial Stability berpengaruh secara signifikan terhadap Fraudulent Financial Statement, (4) Financial Target berpengaruh signifikan terhadap Fraudulent Financial Statement, (5) Nature of Industry berpengaruh secara signifikan terhadap Fraudulent Financial Statement, (6) Change in Auditor tidak berpengaruh signifikan terhadap Fraudulent Financial Statement, (7) Change in Director tidak berpengaruh signifikan terhadap Fraudulent Financial Statement.
MODEL ORIENTASI KEWIRAUSAHAAN DALAM PENINGKATAN KINERJA BISNIS UKM BERBASIS KUALITAS IMPLEMENTASI STRATEGI DAN KETANGKASAN INOVASI (Studi pada UKM Industri Konveksi dan Bordir di Kabupaten Kudus) Yopireno Satrya Pramuditya; Mahfudz Mahfudz
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.v23i2.7118

Abstract

This study aims to develop a new conceptual model based on the mediating role of various variables that fills the research gap between entrepreneurial orientation and business performance. able to make a contribution to the development of strategic management science in the proportion of management science. The independent variable is Entrepreneurship Orientation, the dependent variable is Business Performance, and the intervening variable is innovation agility and strategy implementation quality. The data used in this study are primary data derived from the distribution of research questionnaires.The population in this study are UKM, small and medium business in Kudus Regency, especially those engaged in the convection and embroidery industrial sector with a total of 196 convection and embroidery UKM industries in Padurenan District. The sample of this research is limited to 110 UKM of the convection and embroidery UKM industry in Kudus Regency. This research uses Structural Equation Modelling (SEM) analysis technique with AMOS 24.0 analysis tool.The findings show that the Entrepreneurial Orientation has a significant positive effect on Innovation Agility, the Entrepreneurial Orientation has a significant positive effect on the Quality of Strategy Implementation, Innovation Agility has a significant positive effect on the Quality of Strategy Implementation, the Quality of Strategy Implementation has a significant positive effect on Business Performance, and Innovation Agility has a significant positive effect on Business Performance. This study shows that companies must establish an entrepreneurial orientation, Innovation Agility, and improve the quality of strategy implementation so that they can improve business performance both directly. Keywords: Entrepreneurship Orientation, Innovation Agility, Implementation Quality, and MSME Business Performance
Peran Modal Intelektual serta Pengalaman Fungsional Dewan Komisaris dalam Pemuliahan Kinerja Keuangan Perbankan di Indonesia di Masa Pandemi COVID-19 Rochman Arif
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.v23i2.6976

Abstract

Penelitian ini bertujuan menguji pengaruh modal pengetahuan serta pengalaman dewan komisaris terhadap kinerja keuangan perbankan di Indonesia di masa pandemi COVID-19. Metode analisis data dalam penelitian ini menggunakan regresi linier berganda serta meoderate reggresion anaisis. Dari hasil regresi linier berganda dapat dilihat bahwa hanya modal manusia yang berpengaruh positif terhadap kinerja keuangan perbankan sedangkan dalam model yang lain pengalaman fungsional hanya mampu memoderasi pengaruh positif modal pelanggan, sedangkan modal manusia serta modal strukturan tidal memiliki pengaruh terhadap kinerja keuangan perbankan ddi Indoesia jika diperkuat oleh pengalaman fungsional dewan komisaris.
Efektivitas Sistem E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Pemahaman Internet Sebagai Variabel Moderasi Pada Tax Center UIN Sayyid Ali Rahmatullah Tulungagung Eva Alfiatin; Faizal Satria Desitama
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.v24i1.9546

Abstract

This study discusses the Effectiveness of the E-Filing System on Individual Taxpayer Compliance with Internet Understanding as a Moderation Variable at the UIN Sayyid Ali Rahmatullah Tulungagung Tax Center. The implementation of the e-filing system can be seen from the urgency of implementing e-filing, the purpose of holding e-filing, whether it has been achieved, socialization with the implementation of e-filing and the constraints that exist if there is an implementation of e-filing, when the Tax Center can continue to improve services such as increasing the number of tax volunteers in assisting taxpayers in reporting Annual SPT or conducting socialization related to the application of the e-filing system and the impact of individual taxpayers not reporting Annual SPT so that the e-filing system can be said to be effective in its application. The results of this study indicate that (1) The effectiveness of the E-Filing System has a positive and significant effect on Individual Taxpayer Compliance. This is evidenced by simple linear regression. The analysis obtained shows an R Square value of 0.314. (2) Understanding the Internet cannot moderate (strengthen) the Effectiveness of the E-Filing System on the Compliance of Individual Taxpayers who report their Annual SPT at the UIN Sayyid Ali Rahmatullah Tulungagung Tax Center. This is because many taxpayers who understand or do not understand the application of the e-filing system continue to report their Annual SPT using the e-filing system with assistance from filling in by tax volunteers, relatives, and KPP Primary employees. Therefore, taxpayers who do not understand will still not understand the application of the e-filing system. Keywords: e-filing system, taxpayer compliance, internet.
ANALISIS PENGARUH LAPORAN KEUANGAN DAN FLEKSIBILITAS KAS TERHADAP PENGELUARAN INVESTASI DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERASI (Studi Komparasi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Sebelum Dan Pada Masa Covid-19) Nina Kusumi Ningrum; Wisnu Mawardi
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.v23i2.6481

Abstract

The pandemic created a supply shock and negatively affected the global economy. In addition to tourism, another sector affected by the Covid-19 pandemic is manufacturing where there has been a decline in performance since the outbreak of the Covid-19 pandemic. This study aims to determine the effect of financial statements and cash flexibility on investment expenditures, as well as to determine the role of ownership structures in financial statements on investment expenditures in manufacturing companies in Indonesia. This type of research is descriptive qualitative research. The sample used in this study has certain criteria, namely manufacturing companies listed on the Indonesia Stock Exchange that have announced their financial statements in 2019 and 2020. In interpreting the results of the study, researchers analyzed the data with two analyses, namely Descriptive Statistics and Multiple Regression Analysis, namely Moderated Regression Analysis. From thecalculations, it can be seen that financial statements have a positive effect on investment expenditures, furthermore, it can be seen that cash flexibility has a positive effect on investment expenditures, and the results of calculating the moderation of the significance of the interaction of ownership structures with financial statements can be seen that the ownership structure does not moderate the influence of financial statements on investment expenditures. Financial statements have a positive effect on investment expenditures. Cash flexibility has a positive effect on investment expenditures. The ownership structure does not moderate the effect of financial statements on investment expenditures, with the type relating to crititerion and not interacting with predictors so that its role is more appropriate as an intervening. Further research suggestions use other coding variables such as inflation or SBI rate, as well as using companies with the same business family.

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