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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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KINERJA BANK PERKREDITAN RAKYAT (BPR) DALAM PENGUATAN UMKM Lusy Lusy; Maria Widyastuti
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.v23i2.6876

Abstract

BPRs play an important role in strengthening the MSME economy. When the MSME sector has difficulty dealing with capital, they need the role of BPR for their business continuity. This study uses a qualitative descriptive approach by conducting observations and interviews with the BPR in Sidoarjo Regency and SMEs. The stages of research carried out include: (1) identifying the role of BPR; (2) conduct an in-depth analysis of the role of BPR in providing financial access to MSME actors; (3) conduct an analysis of BPR systems and procedures in providing financial access to MSME actors; (4) analyzing the service products offered by the BPR; and (5) reconstructing the various roles of BPRs to enhance the role of BPRs in improving the performance of MSMEs. The results of the study indicate that BPR plays a very important role in improving the performance of MSMEs. Even though it has played a role, in order to create business continuity, it is necessary to reconstruct the role of BPR in improving the performance of MSMEs, including: (1) Assistance to MSME actors related to innovation in the use of technology that can support the promotion of MSME products; (2) Assistance in the form of training related to strategies for creating different and distinctive products, in order to have a comparative advantage; (3) Assistance in the form of training related to customer service; and (4) capital building assistance in the form of management assistance and business supervision to customers.
Analisis Pengaruh Overconfidence dan Experience terhadap Risk Attitude dengan Risk Perception sebagai Variabel Intervening (Studi Pada Wealth Manager Perbankan Di Kota Semarang) Edy Tri Wibowo; Susilo Toto Raharjo
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.v23i1.4981

Abstract

Bisnis wealth management atas dana nasabah premium memiliki potensi luar biasa, didukung oleh program pengampunan pajak (tax amnesty) yang masuk ke sistem perbankan, dan peringkat investasi Indonesia yang meningkat menjadi layak investasi. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi Risk Attitude pada welth management perbankan di Kota Semarang yaitu variabel Overconvidence, Experiance dan Risk Perception sebagai variabel intervening. Sampel penelitian ini berjumlah sebanyak 70 responden kemudian diberikan kuisioner untuk dijawab melalui google form akan tetapi data yang kembali dan dapat dianalisis sebanyak 63 responden. Penentuan sampel dilakukan dengan perhitungan yang dikembangkan oleh (Hair et al, 2010). Yaitu jumlah sampel yang diambil dari populasi ditentukan sebesar 5-10 dikali jumlah indikator. Penelitian ini terdapat 14 indikator, maka Jumlah indikator 14 x 5 = 70 Responden. Pada penelitian ini yang menjadi responden adalah welth management di Kota Semarang yang berjumlah 63 responden. Alat yang digunakan untuk menganalisis data adalah Smart PLS 3,3 dengan metode Structural Equation Modeling (SEM). Hasil penelitian terbukti bahwa dari lima hipotesis yang di usulkan pada penelitian ini dapat diterima. Adapun faktor-faktor yang berpengaruh secara signifikan positif pada Risk Attitude yaitu Overconvidence dan Experiance serta yang berpengaruh secara signifikan negatif terhadap Risk Attitude yaitu Overconvidence, Experiance dan Risk Perception.
Strategi Personal Selling, Pemasaran Getok Tular dan Pemasaran Media Sosial terhadap Keputusan Pembelian dengan Brand Awareness Sebagai Variabel Moderasi Isha Milani; Hery Margono
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.v24i1.8218

Abstract

The This study aims to empirically examine the influence of personal selling on purchasing decisions, the influence of verbal communication on purchasing decisions, the influence of social media on purchasing decisions, the influence of personal selling, verbal communication and social media moderated by brand awareness on purchasing decisions. This analysis uses independent variables, namely personal selling, getuk tular, and social media. The dependent variable is the purchase decision, while the moderating variable is brand awareness. The sample was carried out by purposive sampling method. Data was collected by using questionnaires distributed directly to 100 respondents. The statistical method uses moderated regression analysis, by testing the t statistic test hypothesis. The results of this study indicate that the effect of personal selling on purchasing decisions, the influence of word of mouth on purchasing decisions, the influence of social media on purchasing decisions, the influence of personal selling, social media, and social media moderated by brand awareness on purchasing decisions have significant results and have a direct influence on the dependent variable.
Determinan Corporate Social Responsibility (CSR) dalam Laporan Tahunan Perusahaan Neneng Sri Suprihatin; Kodriyah Kodriyah; Dyah Ayu Pradaningrum
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.v23i2.5875

Abstract

issues, especially large companies in Indonesia, show that they tend to be an important spotlight regarding their environmental activities, both those related to the environment, society, and the welfare of the company's employees themselves. As a result, many companies that deal directly or indirectly with the community must pay attention to their environmental problems to satisfy stakeholder interests. And some of these issues we can conclude that Corporate Social Responsibility is indispensable in the industrial world inorder to be responsible for the activities carried out by a company towards the environment and stakeholders. The purpose of this study was to examine the Determinants of Corporate Social Responsibility (CSR) Disclosure in the Company's Annual Report (Empirical Study of Basic and Chemical Manufacturing Companies in the IDX 2016-2020). The sampling method used is purposive sampling with a total of 24 companies as samples. The data analysis method used is multiple linear regression analysis and processed using SPSS 25. The test results show that: (1) company age has no significant effect on disclosure of social responsibility, and (2) ownership proportion structure has a negative and significant effect on disclosure of responsibility. social responsibility, (3) the age of the company has no significant effect on the disclosure of social responsibility, (4) media exposure has a significant effect on the disclosure of social responsibility, and (5) audit quality has no significant effect on the disclosure of social responsibility.
Examine The Role Of Management Ownership In Unlocking Firm Value Aprih Santoso; Tuti Dharmawati; Bastanta Prawira Tarigan; Pandu Adi Cakranegara; Irsyad Kamal
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.v23i2.6970

Abstract

The purpose of this research is to analyze the effect of profitability and liquidity on firm value by moderating management ownership. The data were obtained from the financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the years 2018 – 2020. By using purposive sampling, 27 companies were selected as research samples. The data was processed by multiple regression analysis using the IBM SPSS Statistic 25 application. The results showed that profitability had a positive and significant effect on firm value, but liquidity had no effect on firm value. The results of the moderating variable test show that management ownership does not moderate the effect of profitability and liquidity on firm value. Keywords: ownership, liquidity, firm value, profitability
PEMBERIAN INSENTIF PAJAK BAGI PELAKU UMKM DI MASA PANDEMI COVID 19 Ainun Arizah; Khadijah Darwin; Nurul Fuada
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.v23i1.4286

Abstract

Abstract The COVID-19 pandemic that is felt throughout the world has had a significant impact on almost all levels of society. The Indonesian government has issued various policies to maintain economic stability. MSME actors as taxpayers are required to report their monthly business realization reports if they want to get tax incentives. This study focuses on understanding the application of PMK No. 9 of 2021 regarding MSME tax incentives borne by the government. In this case, how MSMEs interpret the existence of these tax incentives for the sustainability of their business. This study uses a qualitative method in the form of a case study by conducting interviews with related informants. The results of the study found that government policies provide tax incentives for MSME actors by issuing PMK No. 9 of 2021 was carried out as a positive response to the government seeing the continuity of MSME businesses which began to falter during the Covid 19 pandemic. The culinary sector was chosen because culinary is one of the basic needs which certainly generates considerable profits compared to other sectors. The Covid 19 pandemic that was felt by the culinary sector MSMEs made them also have to experience economic difficulties. Access to information that is not as 'open' as access to other information related to tax incentives makes MSME actors not access this information at the beginning of the policy and the use of tax incentives from the government is still quite burdensome for MSME actors because of the requirement to report monthly business realization reports. Keywords : COVID – 19, Insentif Pajak, UMKM
Penerapan Aplikasi Investasi Online untuk Masyarakat Indonesia (Studi Kasus di Jawa) Masno Marjohan; Jeni Andriani; Annisa Nurlita Putri
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.v23i2.6863

Abstract

This study aims to analyze and determine the effect of performance goals, intention to use, business expectations, social conditions, trust and perceptions of risk affecting intentions to use online investment applications among Indonesian people, especially the people of Banten, West Java and Special Region of Jakarta. This research is an explanatory research where quantitative data for hypothesis testing is obtained through a cross-sectional survey using an online questionnaire. This study uses a questionnaire, quantitative research centers on statistical analysis of numerical data collected using large-scale survey research, from the results of 511 users of online investment applications analyzed using PLS-SEM. The results revealed that performance expectations, effort expectations, facilitation conditions, trust, and perceived risk had a significant positive effect on intentions to use online investment applications in Indonesia. Meanwhile, social influence has no significant effect on the intention to use online investment in Indonesia. The findings of this study may be useful for the private sector, which can learn more about their customers' preferences in choosing online investment applications to invest their money in Indonesia. In addition, research findings can be used to identify opportunities, mitigate risks, assess reputation, and uncover barriers such as lack of awareness, deception, and skepticism.
PENGARUH PERSEPSI VARIABEL-VARIABEL ORGANISASIONAL TERHADAP CITRA ORGANISASI (Studi pada Dinas Perumahan dan Kawasan Permukiman Kota Semarang) Wicu Ruci Bunga Pertiwi; Mahfudz Mahfudz
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.v24i1.8519

Abstract

Keberhasilan dalam membangun citra dapat dilihat dari beberapa hal. Salah satunya bermula dari strategi promosi pemerintah, dalam pelaksanaan dan pengumuman kegiatannya. Saat ini, sebagian besar instansi pemerintah menggunakan satu atau lebih media sosial sebagai sarana komunikasi kehumasan. Melalui media social dapat berpartisipasi aktif di masyarakat dan meminta masukan dari berbagai kalangan untuk menghasilkan kearifan bagi masyarakat luas. Ketika Dinas Perumahan dan Kawasan Permukiman Kota Semarang mengumumkan sesuatu melalui media sosial khususnya Instagram, masyarakat bisa langsung merespon, atau ketika masyarakat mengeluh maka akan langsung ditanggapi oleh Dinas Perumahan dan Kawasan Permukiman Kota Semarang. Fenomena penggunaan Instagram oleh pemerintah sebagai media pembentuk citra organisasi dikarenakan banyak masyarakat yang memberikan komentar negative mengenai pelayanan yang lambat. Dinas Perumahan dan Kawasan Permukiman Kota Semarang menggunakan media Instagram sebagai media sosial yang mudah dijangkau oleh masyarakat untuk meningkatkan pelayanan. Pada penelitian ini melibatkan pengumpulan data secara kuantitatif. Data dapat diperoleh dari sumber data primer dan data sekunder. Data primer pada penelitian ini berupa hasil kuesioner dari responden yang disusun untuk menjawab pertanyaan penelitian. Responden pada penelitian ini yaitu 135 follower Intagram Disperkim Kota Semarang. Data sekunder penelitian ini berupa laporan insight internal Instagram Disperkim Kota Semarang. Proses pengambilan sampel melalui proses pembagian populasi kedalam strata, memilih sampel acak sederhana. Pada penelitian ini, teknik pengumpulan data menggunakan kuesioner. Pengujian hipotesis menggunakan Structural Equation Modeling (SEM). Baik regresi dan analisis faktor digabungkan dalam SEM dengan AMOS. Berdasarkan hasil penelitian membuktikan bahwa adanya media berperan besar dalam membentuk opini di tengah-tengah masyarakat, pembentukan citra sangatlah mudah dibentuk secara sistematis. Kehadiran media sosial digunakan sebagai media yang mempublikasikan konten profil, aktivitas, bahkan pendapat pengguna dan juga sebagai media yang memberikan ruang bagi komunikasi dan interaksi dalam jejaring sosial di ruang cyber. Instagram sebagai media sosial terjadi komunikasi dua arah antara masyarakat dan pemerintah, pengaruh globalisasi saat ini menuntut pemerintah untuk dapat aktif memberikan informasi dan tanggap terhadap masyarakat.
Analisis Faktor Yang Mempengaruhi Penyerapan Anggaran Badan Layanan Umum Daerah Pada Puskesmas Di Kabupaten Klaten Heni Sulistyowati; Yuwita Ariessa Pravasanti; Indra Lila Kusuma
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.v23i1.5961

Abstract

This study aims to determine the effect of budget planning, budget execution, public accountability & human resource competence on the absorption of the budget of the regional public service agency at the Puskesmas in Klaten Regency. The research method used is quantitative research. Sources of data used are primary data obtained from distributing questionnaires. The population in this study was the financial department of the Puskesmas and the Head of the Puskesmas in 29 Klaten District Health Centers with a total of 58 respondents. The sampling technique used a saturated sample. The data in this study were processed using multiple linear regression with the help of the SPSS version 24 program. Based on the results of the study, it can be concluded that budget planning and budget execution have a positive influence on the absorption of the budget of regional public service agencies at the Puskesmas in Klaten Regency, while Public Accountability and Competence of human resources does not affect the absorption of the budget of local public service agencies at the Puskesmas in Klaten Regency. Keywords: Budget Planning, Budget Execution, Public Accountability, Human Resource Competence, and Budget Absorption.
Corporate Social Responsibility in Indonesian Banking: The Role of Intellectual Capital and Board Diversity Dwita Indah Bestari; Bima Cinintya Pratama; Azmi Fitriati; Rina Mudjiyanti
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.v23i2.6941

Abstract

The purpose of this study was to examine the effect of intellectual capital on Corporate Social Responsibility Disclosures and to consider the effect of the educational background of the directors and the gender of the female board of directors on the disclosure of corporate social responsibility. The population used in this study are bank companies registered with the Financial Services Authority (OJK) with a sample of 41 bank companies for the 2017-2021 period. This research uses panel data regression model analysis. The analytical technique used in this research is the descriptive statistical test, preliminary test (Breusch-Pagan, likelihood test, Hausman test), diagnostic test (heteroscedasticity test and autocorrelation test), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study will use a random effects model to examine the relationship between variables. The results of this study indicate that Intellectual Capital has a positive effect on Corporate Social Responsibility Disclosure, a company can work optimally with good resources and strong customer relationships, to increase CSR disclosure. The educational background variable of directors has a negative effect on Corporate Social Responsibility Disclosure, the ability of directors is not only measured by their formal education which is hard skills, but also by soft skills in running a business. The female board of directors' gender variable has a positive effect on Corporate Social Responsibility Disclosure. The existence of women as company directors can make a real contribution to increasing the amount of CSR disclosure. Therefore, there is no empirical evidence that the educational background of the board of directors and the gender of the board of directors can strengthen intellectual capital on the disclosure of corporate social responsibility.

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