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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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Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan pada BPPKAD Kota Surakarta Ika Diah Purwati; Indra Lila Kusuma; Maya Widyana Dewi
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.v23i1.5803

Abstract

Abstract This study aims to determine the application of government accounting standards, internal control systems, and human resource competencies have a simultaneous and partial effect on the quality of financial reports. This research was conducted at BPPKAD Surakarta with a total sample of 49. This type of research is quantitative with primary data. Methods of data collection using a questionnaire. The data analysis method used is descriptive statistical test, validity test, reliability test, and classical assumption test (normality test, multicollinearity test, and heteroscedasticity test). Hypothesis testing using multiple linear regression test, F test, t test, and test the coefficient of determination. The results of this study are that the simultaneous application of government accounting standards, internal control systems, and human resource competencies affect the quality of financial reports. Partially the application of government accounting standards has a significant effect on the quality of financial reports, internal control systems and human resource competencies have no significant effect on the quality of reports. Keywords: Government Accounting Standards, Internal Control Systems, Human Resources Competence, Quality of Financial Reports
PENGARUH KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN UNTUK MENINGKATKAN Word of Mouth POSITIF PADA APLIKASI New PLN MOBILE STUDI PELANGGAN PT. PLN (PERSERO) UP3 SEMARANG Moch Nurfityani; I Made Sukresna
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.v23i2.7117

Abstract

Several quality factors that influence customer satisfaction aim to optimize positive Word of Mouth (WoM) including product quality factors and service quality factors. PT. PLN (Persero) itself believes that their growth is also influenced by the level of trust from the community which aims to increase positive Word of Mouth (WoM), therefore PT. PLN (Persero) continues to provide improvements to the quality of their services to the community so that the electricity needs of every home, industry and business can be fulfilled and contribute directly to developing Indonesia. This research can provide recommendations and directions for PT. PLN (PERSERO) UP3 Semarang related to improving the quality of products and services in order to continue to provide good service in order to create regular customer satisfaction. Keywords: Customer satisfaction, word of mouth, product quality
PERAN CORPORATE GOVERNANCE DALAM MEMODERASI PENGARUH STRUKTUR MODAL, COMPANY AGE DAN FIRM SIZE TERHADAP PROFITABILITAS PERBANKAN (Studi Pada Perbankan yang Terdaftar di BEI Tahun 2015-2021) Amilia Kharisma Putri; Irene Rini Demi Pangestuti
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.v24i1.8518

Abstract

Profitability is the result of all company activities or activities which are a benchmark for the success of a company. Profitability information can be seen through financial reports. Efforts to obtain good profitability certainly require corporate governance, with the reason being that companies with good corporate governance will be preferred by investors and creditors, because corporate governance has a supervisory function within the company, so that the interests of managers and owners of the company will both be achieved. This study aims to examine how the role of corporate governance plays a role in moderating the influence of capital structure proxies debt to equity ratio, company age and firm size on profitability (ROA) in banks listed on the IDX in 2015-2021. The method used in this research is quantitative with secondary data. Pparentln salmpel dilalkukaln listenln purposive method salmpling, criterialThe sample for this study are (a) Banking companies listed on the Indonesia Stock Exchange for 2015-2021, (b) Banking companies on the Indonesia Stock Exchange publish complete financial reports for 2015-2021.The research analysis tool uses the SPSS 25.00 software with the method Moderated Regression Analysis (MRA). The results of the study showed that there was a significant negative effect on the debt to equity to profitability (ROA) with siq. of 0.000 (H1 accepted). There is a significant negative effect company age to profitlbillils siq.of 0.000 (H2 rejected). There is a significant positive effect on firm size to probability sig. of 0.000 (H3 accepted). There is a significant influence debt to equity ratio to profitability is moderated laudit committee siq value. of 0.046 (H4 accepted). Company age has no significant effect to profitability with moderation audit committee siq. of 0.202 (H5 rejected). There is a significant effect of firm size to profitability moderated audit committee siq. of 0.046 (H6 accepted). In the feasibility f-test of the first equation model, the calculated f-value is 56.904 with a sig. 0.000. The f-test of the second equation has an f-count value of 31.326 with a sig.0.000 value. Equation 1 determination test resultsvalue (adjusted R²) of 0.501, debt to equity ratio, company age andfirm size can explain Profitability (ROA) of 50.1% and the remaining 49.9%. The 2-value equation termination test (adjusted R²) after moderation of 0.521 means that the variation of the variable debt to equity ratio, company age,firm sizeand the audit committee can explain Profitability (ROA) of 52.1% and the remaining 47.9% is explained by other variables outside of this study. Keywords: Debt To Equity Ratio,Companyages, Firm Sizeand Profitability Audit Committee (ROA)
STUDI FENOMENOLOGI PENGGUNAAN INSTAGRAM SEBAGAI MEDIA PEMASARAN ORGANIC COCONUT SUGAR RAINAFA Helmi Tas`an Wartono; Farida Indriani
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.v23i2.7336

Abstract

Instagram is the most popular social media based on the playstore. Specifically, Instagram allows users to share images and videos either publicly or privately, and other users can view, comment and click on the like button on them. In addition, Instagram also has complete supporting features compared to other social media. The purpose of this study is to analyze consumer dissatisfaction with the performance of Instagram CV. Barokah Mandiri's results in marketing Rainafa and to analyze CV's Instagram optimization strategy. Results of Barokah Mandiri as Rainafa's promotional media. This study uses a qualitative phenomenological research method. The primary data source in this study was obtained from in-depth interviews with Rainafa's Instagram followers, while secondary data was data obtained by researchers based on literature studies that were in accordance with the problems studied. Through the results of the research discussed in the previous chapter, it can be concluded that the use of Instagram as a marketing medium for organic coconut sugar rainafa is still not optimal. Dissatisfaction with Rainafa's Instagram performance can be seen from 7 aspects, namely context, content, community, customization, communication, connection and commerce. Keywords: instagram;social media;marketing;organic coconut sugar
PENGARUH MANAJEMEN LABA, CSR, LIKUIDITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Jasman Jasman; Mega Dwi Mustika
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.v24i1.8738

Abstract

The purpose of this study is to analyze the effect of liquidity, leverage, Corporate Social Responsibility (CSR), and earnings management towards tax aggressiveness. The object of this study is state-owned enterprise for the period of 2016-2020. The sampling technique used is a purposive sampling method. The analytical method uses in this study is multiple linear regression. The results show that liquidity has a negative and significant effect on tax aggressiveness. Corporate Social Responsibility has a positive and significant effect on tax aggressiveness. Meanwhile, leverage and earnings management have no effect on tax aggressiveness. These results suggest that state-onwed enterprise should maintain their liquidity to minimaze tax aggressiveness practices
DAMPAK PENERAPAN AKUNTANSI FORENSIK DAN AUDIT INVESTIGATIF TERHADAP PENDETEKSIAN FRAUD Susi Rahmayanti; Yuliana Sari; Periansya Periansya
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.v23i2.6290

Abstract

Akuntansi forensik dan audit investigatif merupakan metode untuk mendeteksi kecurangan salah satunya adalah kecurangan dalam hal pengadaan barang atau jasa. Penelitian ini bertujuan untuk melihat bagaimana dampak penerapan akuntansi forensik dan audit investigasi, baik secara parsial maupun simultan terhdap pendeteksian kecurangan di Perwakilan BPKP Provinsi Sumatera Selatan. Populasi dalam penelitian ini yaitu aduitor yang bekerja di Kantor Perwakilan BPKP Provinsi Sumatera Selatan dengan sampel auditor bagian investigasi, Akuntan Negara Akuntabilitas Pemerintah Daerah, dan Instansi Pengawas Pemerintah sebanyak 41 responden. Teknik penentuan sampel menggunakan purposive sampling, data dalam penelitian ini berupa data primer yang bersumber dari kuesioner. Penelitian ini menggunakan metode analisis regresi linier berganda dengan program IBM SPSS versi 26. Hasil penelitian ini menunjukkan bahwa baik secara parsial maupun simultan akuntansi forensik dan audit investigatif berpengaruh positif signifikan terhadap pendeteksian kecurangan pengadaan barang atau jasa pada Perwakilan BPKP Provinsi Sumatera Selatan. Kata Kunci: Akuntansi Forensik, Audit Investigatif, Pendeteksian Fraud.
PENINGKATAN NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Nurhidayati Nurhidayati; Novianty Novianty; Teguh Setiawan Wibowo; Helmina Br Ginting; Nurul Aini
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.v23i2.7502

Abstract

This study aims to examine and analyze the effect of financial performance on firm value with good corporate governance as a moderating variable. This research is a quantitative research using secondary data. The population of this study are manufacturing companies that are included in the food and beverage industry sub-sector which are listed on the Indonesia Stock Exchange during the 2017-2020 period. The sampling technique used in this study was purposive sampling. The independent variable in this study is company value as measured by return on assets (ROA). The dependent variable in this study is firm value as measured by Tobin's Q. While the moderating variable in this study is good corporate governance as measured by managerial ownership. The collected data was analyzed using multiple linear regression analysis using the SPSS application tool. The results of this study indicate that 1) financial performance has a positive and significant effect on firm value, and 2) good corporate governance is able to moderate the effect of financial performance on firm value. The results of these findings indicate that if the company wants to increase the value of the company, the company must also improve financial performance, besides that to strengthen this increase, the company must also improve good corporate governance.
PENGARUH MOTIVASI KERJA, PENGEMBANGAN KARIR DAN JAM KERJA FLEKSIBEL TERHADAP DISIPLIN KERJA PEGAWAI Seto Nurwidhiyanto; Syarif Ali
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.v23i1.5262

Abstract

This study is a quantitative study that aims to determine the impact of work motivation, career development, and flexible working hours on work dissipation at PT Karunia Mujur, Depok City. The population of this study were employees of PT Karunia Usaha Mujur, then the sample size was determined by 34 respondents using the saturated sample method and data collected using questionnaires via google form. The analytical technique applied is descriptive analysis technique and inferential analysis using the statistical test tool SMARTPLS 3.2.9. Meanwhile, the hypothesis test is t test and f test using a significance level of 5% (0.05). The results of this study show (1) there is no positive and insignificant effect between work motivation and work discipline; (2) there is a positive and significant effect between career development on discipline; (3) there is a positive and significant effect between flexible working hours on discipline; (4) Work motivation, career development, and flexible working hours simultaneously affect work discipline.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK (STUDI EMPIRIS DI KPP PRATAMA KARANGANYAR) Murni Sulistyowati; Basuki Sri Rahayu
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.v24i1.10316

Abstract

This study aims to analyze the effect of Tax Paying Awareness, Tax Sanctions, Fiscal Service Quality, and Knowledge and Understanding of Tax Regulations on Taxpayer Compliance at Karanganyar Pratama Tax Office. The population of this study is all registered individual taxpayers in the Pratama Karanganyar Tax Office in 2017, amounting to 82,318. The sampling technique uses Simple Random Sampling technique with a total sample of 100 respondents. The analysis technique consisted of Validity Test, Reliability Test, Multicollinearity Test, Autocorrelation Test, Heteroscedasticity Test, Normality Test, Multiple Linear Analysis, T Test, F Test, and Determination Test. The Hypothesis Test Results prove that: 1) Tax Paying Awareness has a positive and significant effect on Taxpayer Compliance. 2) Tax Sanctions have a positive and significant effect on Taxpayer Compliance. 3) Fiscal Service Quality has a positive and significant effect on Taxpayer Compliance. 4) Knowledge and Understanding of Tax Regulations has a positive and significant effect on Taxpayer Compliance. 5) Tax Paying Awareness, Tax Sanctions, Fiscal Service Quality, and Knowledge and Understanding of Tax Regulations together have a significant effect on Taxpayer Compliance.
Strategi Peningkatan Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kabupaten Timor Tengah Utara Margareta Diana Pangastuti; Frederic Winston Nalle
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.v23i2.5886

Abstract

North Central Timor Regency is one of the regencies in East Nusa Tenggara Province which is located directly adjacent to the Democratic State of Timor Leste. One of the most crucial development problems in this region is the problem of poverty. The most reliable sector for local revenue is the tax sector, including motor vehicle tax. However, the facts on the ground show that the number of people who do not pay motor vehicle taxes is still very high. This study aims to determine the partial and simultaneous effect of taxpayer awareness variables, service quality, taxpayer knowledge, taxpayer income and sanctions on taxpayer compliance and how to determine the right strategy in order to improve motor vehicle taxpayer compliance in Central Timor district. North. The analytical tools used are multiple linear regression and Process Hierarchical Analysis (AHP). The results showed that all variables had a significant effect on taxpayer compliance. Furthermore, the results of the Hierarchy Process Analysis study found that the most important element in determining policy priorities in an effort to increase motor vehicle taxpayer compliance is the application of E-Government. .

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