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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
 72   73   74   75   76 
PENGARUH NET PROFIT MARGIN DAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2016-2020 (SUB SEKTOR MAKANAN-MINUMAN DAN FARMASI) Livia Ursula; Jhon Raphael Saragih
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.v23i1.4610

Abstract

The purpose of this study is to determine the effect of Net Profit Margin and dividends on stock prices in manufacturing companies listed on the BEI 2016-2020 (sub sector food–beverage and pharmacy). This research method uses quantitative methods. This study uses the NPM indicator. Dividend indicator using DER (Dividend PayOut Ratio). This study uses 11 manufacturing companies listed on the Bursa Efek Indonesia period 2016-2020 (sub sector food–beverage and pharmacy) as samples. Based on this research, it was found that NPM has no effect on stock prices, Dividend has no effect on stock prices, and simultaneously NPM and Dividend do not effect stock prices in manufacturing companies listed on the BEI 2016-2020 (sub sector food–beverage and pharmacy).
ANALISIS VARIABEL KEUANGAN DAN NON KEUANGAN YANG BERPENGARUH TERHADAP UNDERPRICING INITIAL PUBLIC OFFERING DI BURSA EFEK INDONESIA Agus Marimin; Iin Emy Prastiwi; LMS Kristiyanti; Putri Wulan Rahmahwati
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.v23i2.7414

Abstract

This study aims to provide empirical evidence of the influence of firm size (SIZE), rate of return on investment (ROI), financial leverage (FL), earnings per share (EPS), offering size (K), current ratio (CR), Composite stock price index (IHSG), company age (AGE), auditor reputation (AUD), underwriter reputation (IBNK), type of industry (IE), interest rate (SBI) on underpricing in the initial public offering on the IDX. Methods of data analysis using logistic regression, with the results of research on several financial and non-financial variables (company size, rate of return on investment, financial leverage, earnings per share, offering size, current ratio, composite stock price index, company age, auditor reputation, reputation of the underwriter, type of industry, interest rate) variable rate of return on investment that has the most dominant influence on underpricing.
Pengaruh Pandemic Covid -19 Terhadap Perilaku Manajemen Laba (Studi Empiris Pada Perusahaan Sub Sektor Hotel, Pariwisata, Restoran dan Retail) Rahmat Fajar Ramdani; Dimas Pratomo; Ahmad Zuliansyah
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.v23i1.5049

Abstract

This study aims to prove whether the COVID-19 pandemic has an effect on corporate earnings management behavior through an accrual approach which is analyzed through changes in discretionary values. accruals before and after the COVID-19 pandemic. The research sample consisted of 16 companies consisting of the hotel, tourism, restaurant and retail sub-sectors which were selected using the purposive sampling method. To analyze whether there is a significant difference in the value of discretionary accruals due to the COVID-19 pandemic, this study uses paired sample t - test analysis. The results of the study prove that empirically the covid -19 pandemic has no effect on earnings management behavior as evidenced by the absence of significant differences in the value of discretionary accruals before and after covid -19 in the hotel, tourism, restaurant and retail sub-sector companies. Keyword: manajemen laba dan discretionary accrual, non discretionary accrual, covid -19
The Effect of Workload and Work Stress On Auditor Job Satisfaction is Moderated by Organizational Support (Case Study at a Public Accounting Firm in Semarang) Patricia Dhiana Paramita; Arditya Dian Andika; Heru Sri Wulan
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.v24i1.9982

Abstract

Public accountants in carrying out their duties must be carried out in a professional manner and comply with auditing standards and the professional code of ethics as stipulated. It takes high independence and integrity for an auditor in carrying out his profession. The initial survey that has been carried out has problems with decreasing auditor job satisfaction, which can affect their performance in carrying out their duties. Starting from the existence of these problems, the formulation of the research problem is how to increase auditor job satisfaction by managing the workload according to the auditor's ability and eliminating work stress moderated by support from the organization. This study aims to determine the impact of workload and work stress partially and simultaneously on job satisfaction, to find out whether organizational support weakens the impact of workload and work stress simultaneously on job satisfaction. A total of 104 people out of 140 auditors were taken as samples in this study, using the Proportional Purposive Sampling technique. The data analyzed came from distributing questionnaires to auditors working at the Public Accountant Firm that was sampled. The data analysis technique uses Moderated Regression Analysis (MRA). The results of the research can be described that workload and work stress partially and simultaneously have a significant positive impact on job satisfaction. In addition, organizational support weakens the impact of workload and work stress partially on job satisfaction. The policy that must be taken by the management of the Public Accounting Firm in Semarang is to provide work that is tailored to the skills and abilities of the auditors, trying to eliminate work stress and increasing support from the organization to the auditors in order to increase the job satisfaction of the auditors.
Management Accountant Ethics on Earning Management Practices in the Character of Ulul’Azmi Prophets Nor Rahma Rizka; Tjiptohadi Sawarjuwono
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.v23i2.6444

Abstract

This study aims to review the literature and reflect on the ethics of management accountants on earning management activities in the character of Ulul‘Azmi Prophets. This study uses library research with data sourced from reputable journals such as Elsevier Science Direct, Emerald, Scopus, Google Scholar, books and other articles relevant to the research topic. This paper shows that the character of Ulul‘Azmi Prophets can be the right philosophy for strengthening the ethics of management accountants especially in earning management activities. This is because of the nature of the Ulul‘Azmi Prophets who are based on faith and strong firmness in holding principles.
ANALISIS SISTEM PENGENDALIAN INTERNAL PEMERINTAH ATAS AKUNTABILITAS PENGELOLAAN KEUANGAN DANA DESA DI DESA TAWALIAN TIMUR KABUPATEN MAMASA Herlinda Anastasya; Suzy Noviyanti
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.v23i2.7428

Abstract

This study aims to find out how the implementation of the government's internal control system for the accountability of village fund financial management in East Tawalian Village consists of control environment, risk assessment, control activities, information and communication, and monitoring. This research is a qualitative descriptive study through direct interviews conducted with 5 people namely the Village Head, Village Secretary, Village Treasurer, Village Consultative Body (BPD), and several East Tawalian Village Officials. The results of research conducted in East Tawalian Village indicated that SPIP had not been fully implemented because the implementation of guidance on village officials had not been effective and there was a lack of accountability from the village government in managing village funds. In the process of managing village funds there are still obstacles, namely delays in the process of activities carried out in the village where the work carried out is not done on time so that it affects the preparation of SPJ and has an impact on accountability and accountability for managing village funds and physical control over assets related to BUMDes has not been carried out by the Government East Tawalian Village.
Analisa pengaruh pemahaman prinsip good corporate governance, pengendalian intern, komitmen organisasi terhadap kinerja pemerintah desa Kateguhan, Sawit, Boyolali Frisca Yustin; Wikan Budi Utami; Sri Laksmi Pardanawati
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.v23i1.5656

Abstract

This study was used to determine the effect of understanding the principles of Good Corporate Governance, internal control, organizational commitment on the performance of the government of Kateguhan Village, Palm Oil, Boyolali using quantitative data analysis with the help of the SPSS 16.0 statistical program, with the conclusion that understanding the principles of Good Corporate Governance has a t count of 2,030 > t table 1.989 with a significance of 0.045 less than (a) 5% (0.05), which means understanding the principles of Good Corporate Governance has a significant positive effect on performance, the internal control variable has a t count of 2.332 t table 1.989 with a significance of 0.022 less than (a ) 5% (0.05), which means that internal control has a positive and significant effect on organizational performance and commitment has a t count of 2.452 t table 1.989 with a significance of 0.016 less than (a) 5% (0.05), which means commitment organization has a positive and significant impact on government performance
PENGARUH SOCIAL MEDIA MARKETING DAN BRAND AWARENESS TERHADAP BRAND LOYALTY DENGAN VALUE CONSCIOUSNESS DAN BRAND LOVE SEBAGAI VARIABEL INTERVENING Zhafira Utami Marhaban; I Made Bayu Dirgantara
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.v23i2.6958

Abstract

This study aims to examine the effect of value consciousness and brand love which is influenced by social media marketing and brand awareness on brand loyalty. Sampling was used using a purposive sampling technique, the total sample used was 254 respondents who are Shopee consumers who have made purchases at Shopee at least twice and who have more than one marketplace account. The data analysis technique used in this research is using SEM (structural equation model) analysis with the AMOS program, and data collection techniques using a questionnaire. The results show that social media marketing has a positive effect on value consciousness, value consciousness has a positive effect on brand loyalty, brand awareness has a positive effect on brand love, value consciousness has a positive effect on brand love, and brand love has no effect on brand loyalty. Keywords : social media marketing and brand awareness, value consciousness and brand love, brand loyalty
Akuntabilitas Pengelolaan Keuangan Di Masjid Syuhada Masamba Berdasarkan PSAK 45 Nasaruddin Nasaruddin; Muh. Abdi Imam
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.v24i1.8092

Abstract

The purpose of this research is to determine how the form of the Masamba Syuhada Mosque's financial statements and the suitability of the financial statements prepared at the Masamba Syuhada Mosque with PSAK 45. The research methodology used in this study is interpretive qualitative with a case study approach. This study was conducted in the city of Masamba, Kab. North Luwu. The analysis technique utilized is logic analytic, which involves modifying numerous observations and interviews with the theory used, which is accounting and religion, good governance, and jurisdictional clashes. Only record the amount of entering and exiting cash, and financial statements are not prepared in line with PSAK 45 for non-profit businesses. Keywords : Accounting and theology, good governance, Clash Of Jurisdictional, Mosque Accounting, PSAK 45
THE ROLE OF ACCOUNTING FOR INCOME AND EXPENSES ON THE FAIRNESS OF FINANCIAL STATEMENTS AT PT HANIL JAYA STEEL IN SIDOARJO Enny Istanti; Achmad Daengs GS
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.v23i1.3460

Abstract

To maintain business continuity, a company must be able to increase profitability and performance and a good management is needed, so management has a great responsibility for the preparation and presentation of financial statements because it involves information that will be used by related parties for decision making. This study aims to determine how the application of accounting treatment of income and expenses to the fairness of financial statements at PT Hanil Jaya Steel in Sidoarjo. The approach used in this study is a qualitative descriptive approach. In this study, the researcher uses the accrual basis method where revenue is recognized when a sale occurs. The results of this study indicate that there is still a lack of internal control carried out PT Hanil Jaya Steel in Sidoarjo in managing income and expenses

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