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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 FAKTOR – FAKTOR MAKROEKONOMI TERHADAP JUMLAH PERUSAHAAN IPO (INITIAL PUBLIC OFFERING) DI INDONESIA PERIODE TAHUN 1995 – 2020 SERTA PERBANDINGAN PENGARUH PADA KONDISI SEBELUM DAN SESUDAH KRISIS 2008 Jesrida Anlin; Harjum Muharam
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.v23i2.6868

Abstract

This research intends to examine the impact of macroeconomic factors on the number of companies which conduct initial public offerings (IPO) period 1995 – 2020, As well as comparing the impact of macroeconomic factors on the number of IPO before and after the 2008 Subprime Mortgage crisis to determine whether these conditions have a different impact. This research's sample consisted of 588 companies which held IPO period 1995 - 2020. This research technique includes multiple linear analysis techniques with hypothesis testing, specifically the t test and chow test. The result of this research show interest rates and stock market volatility have a negative and significant impact on the number of initial public offerings (IPO), while inflation and gross domestic product (GDP) have no significant impact on the number of initial public offerings (IPO). This research also shows that there is no difference between the effects of macroeconomic factors on the number of IPO before and after the 2008 Subprime Mortgage crisis.
THE EFFECT OF STREET LIGHTING TAX, HOTEL TAX, AND RESTAURANT TAX ON REGIONAL ORIGINAL INCOME Sefnat Aristarkus Tang
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.v23i2.6287

Abstract

Regional Original Revenue (PAD) is regional revenue originating from regional economic sources in the form of taxes, levies, separated wealth management results, and other legitimate PAD. This study aims to determine the role of the Street Lighting Tax (PPJ), Hotel Tax (PH), and Restaurant Tax (PR) in the PAD of Alor Regency for the 2016-2020 period, either partially or simultaneously. The population of this study is the entire local revenue of Alor Regency with a sample of the total income of PPJ, PH, PR, and PAD in Alor Regency for the 2016-2020 period. Collecting data using documentation study. Data analysis used multiple linear regression with the t-test and F test as a benchmark for hypothetical decision making. The results showed that partially PPJ had a significant t-test value of 0.039; partially PH has a significant value of t-test of 0.009. Partially, PR has a significance value of 0.007. The significance value of the t-test of PPJ, PH, and PR variables is smaller than the alpha value (0.05) so PPJ, PH, and PR have a significant positive effect on PAD in Alor Regency. The significance value of the F test of 0.000 is smaller than the alpha value (0.005) so that simultaneously PPJ, PH, and PR have a significant positive effect on PAD in Alor Regency.
KAJIAN TEORITIS TENTANG UKURAN PERUSAHAAN DAN JUMLAH DEWAN DIREKSI TERHADAP KINERJA KEUANGAN PERUSAHAAN MELALUI PENERAPAN MODEL COSO ENTERPRISE RISK MANAGEMENT Frisma Novela Arisandy; Siti Maria Wardayati; Yosefa Sayekti; Alfi Arif; Warsito Warsito; Septarina Prita DS; Nining Eka Wahyuni
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.v23i1.5317

Abstract

This study aims to discuss the theory of Firm Size and the number Boards of Directors on the Company Financial Performance through COSO Enterprise Risk Management. This research was conducted to examine the factors that can support the Company Financial Performance. The focus of this research is on COSO ERM using a sampling technique conducted through the Enterprise Risk Management Division. This type of research uses a qualitative descriptive method with a theoretical study of the factors that affect the Company Financial Performance. The results of this study indicate that: 1) Company size plays an important role in supporting the Company Financial Performance. 2) Company size plays an important role in supporting the implementation of COSO ERM. 3) The number of Directors plays an important role in supporting the Company Financial Performance. 4) The number of directors plays an important role in supporting the Company Financial Performance. 5) The implementation of COSO ERM plays an important role in realizing the Company Financial Performance. From the results of the analysis for the next stage of development research, statistical tests will be carried out with SEM analysis.
MODELLING THE DECISION TO USE BNI KCP JUWANA BNI CUSTOMERS WITH TECHNOLOGY ACCEPTANCE MODEL Yeti Kristianti
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.v23i2.6906

Abstract

Advances in technology have made the banking industry invest capital in developing services that are believed to increase the ease and speed of transactions for its customers, such as m-banking services. However, based on the phenomenon that occurred, the percentage of m-banking users at BNI KCP Juwana customers during the last six months has not increased significantly and is still far from the target set by the bank, which is at least 60% of total customers. gap in the Technology Acceptance Model in the form of inconsistent results in previous studies so that this phenomenon is interesting to study. The purpose of this study was to analyze the effect of perceived ease of use, perceived usefulness on attitudes toward using m-banking and the decision to use m-banking on BNI KCP Juwana customers. The population chosen in this study were all 30,223 BNI KCP Juwana customers who have used BNI m-banking. The number of respondents used in this study was 114 customers of BNI KCP Juwana. The sampling technique in this research is the purposive sampling. The data collection method is by using a questionnaire. The data analysis method used is Structural Equation Modeling. Based on research, perceived ease of use has a positive effect on perceived usefulness, perceived ease of use has a positive effect on attitude toward using, perceived usefulness has no effect on attitude toward using, perceived ease of use has no effect on usage decisions, perceived usefulness has a positive effect on decisions use and attitude toward using have a positive effect on usage decisions. Keywords: perceived ease of use, perceived usefulness, attitudes toward using m-banking, decision to use m-banking
PENGARUH DIGITAL BANKING TERHADAP KINERJA KEUANGAN DENGAN PERIODE PANDEMI COVID-19 SEBAGAI VARIABEL MODERASI PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Kartika Putri Anindita; Harjum Muharam
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.v24i1.8381

Abstract

Adanya fenomena beberapa perbankan yang sudah menggunakan digital banking dan pada masa Pandemi Covid-19 bisa tetap meningkatkan kinerja keuangannya, tetapi sebagian yang lain mengalami penurunan kinerja keuangan pada masa Pandemi Covid-19. Hal tersebut mendasari dilakukannya penelitian ini. Sehingga tujuan penelitian ini adalah menguji pengaruh digital banking terhadap kinerja keuangan dengan periode Pandemi Covid-19 sebagai variabel moderasi pada perbankan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini yaitu seluruh perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2021. Jumlah populasi dalam penelitian lini yaitu berjumlah 45 bank dengan total sampel sebanyak 22 bank. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling. Metode Analisis yang digunakan pada penelitian ini adalah uji asumsi klasik, regresi berganda dan pengujian hipotesis. Hasil penelitian ini membuktikan bahwa digital banking tidak berpengaruh terhadap kinerja keuangan yang diukur dengan ROA. Digital banking tidak berpengaruh terhadap kinerja keuangan yang diukur dengan ROE. Periode Pandemi covid-19 tidak dapat memoderasi hubungan antara digital banking terhadap kinerja keuangan yang diukur dengan ROA. Periode Pandemi covid-19 tidak dapat memoderasi hubungan antara digital banking terhadap kinerja keuangan yang diukur dengan ROE. Kata Kunci : Digital banking; Kinerja keuangan; Pandemi Covid-19;
PENGARUH LABA DAN KOMPONEN ARUS KAS TERHADAP ARUS KAS MASA DEPAN (Studi Kasus Pada Perusahaan Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Periode tahun 2016 – 2020) Dhian Andanarini Minar Savitri; Prihasantyo Siswo Nugroho; Ahmad Ulin Nuha
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.v23i1.4559

Abstract

The purpose of this study is to examine and analyze gross profit, operating profit, net profit, operating cash flow, investment cash flow, financing cash flow to future cash flows in non-financial companies in the property and real estate sector listed on the Indonesia Stock Exchange. 2016-2020. The population that is the object of this study is non-financial companies in the property and real estate sector that are members of the Indonesia Stock Exchange during the 2016-2020 period, with a sampling method using purposive sampling. The analysis technique used is the classical assumption test which includes normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. And the sample used in this study amounted to 28 companies, namely from non-financial companies in the property and real estate sector in the Indonesia Stock Exchange during the period 2016-2020. The results showed that: (1) Gross profit has no effect on future cash flows; (2) Operating profit has no effect on future cash flows; (3) Net income has no effect on future cash flows; (4) Operating cash flows have a positive and significant on future cash flows; (5) Investment cash flows have a negative and significant effect on future cash flows; (6) financing cash flows have a negative and significant effect on future cash flows.
Pengaruh Literasi Keuangan Dan Gaya Hidup Terhadap Perilaku Konsumtif (Studi Kasus Pada Mahasiswa Jurusan Manajemen Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Sumatera Utara) Ade Gunawan; Wicha Fradya; Fenty Fauziah
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.v23i2.6277

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Literasi Keuangan terhadap Perilaku Konsumtif pada Mahasiswa Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sumatera Utara.Untuk mengetahui pengaruh Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sumatera Utara. Untuk mengetahui pengaruh Literasi Keuangan dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sumatera Utara. Hasil penelitian ini menyimpulkan bahwa secara parsial ada pengaruh yang signifikan variabel Gaya Hidup terhadap terhadap Perilaku Konsumtif pada Mahasiswa Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sumatera Utara. Hasil penelitian ini menyimpulkan bahwa secara simultan dan signifikan terdapat pengaruh Literasi Keuangan dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sumatera Utara. Hasil perhitungan regresi dapat diketahui bahwa koefisien determinasi ( R square) yang diperoleh sebesar 0,405, hasil ini memiliki arti bahwa 40,5% variabel Perilaku Konsumtif dapat dijelaskan oleh variabel Literasi Keuangan dan Gaya Hidup. sedangkan sisanya sebesar 59,5% diterangkan oleh variabel lain yang tidak diteliti.
Tantangan IMT-GT Dalam Meningkatkan Penanaman Modal Asing Provinsi Jambi Tahun 2017-2021 Feby Rachma Alfi Dhiandra; Dudy Heryadi; Laode Muhammad Fathun
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.v24i1.8201

Abstract

Indonesia Malaysia Thailand-Growth Triangle (IMT-GT) is an economic cooperation forum participated by Jambi Province. IMT-GT functions as an investment facilitator, and the goal is to connect Jambi Province with potential investors. The use of qualitative methodologies in this study will significantly assist the author in knowing and explaining the dynamics of the challenges of IMT-GT as a KESR forum in increasing foreign investment in Jambi Province in 2017–2021, along with the opportunities and challenges faced by IMT-GT in the process. The results of the study show that there is an IMT-GT framework for the period 2017-2021 found challenges that affect the dynamics of economic growth in Jambi Province, such as Thailand's inability to invest in Jambi Province for financial reasons, the Covid-19 pandemic that affects the global economy, and Jambi Province is assessed still does not facilitate investors to enter. This study aims to discuss the challenges faced by IMT-GT during cooperation in Jambi Province; the period chosen is the initial treatment of the 2017-2021 IMT-GT IB framework. Varies every year, as well as in Malaysia and Thailand. However, Thailand's economic growth tends to be lower than Indonesia and Malaysia’s
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI DI BALAI KOTA SURAKARTA Nadhia Ratna Puspaningrum; Muhammad Hasan Ma'ruf; Johny Subarkah
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.v23i1.6114

Abstract

This study aims to determine the effect of User Participation, Training, and Involvement on Accounting Information System Performance (Case study at Surakarta City Hall). This study uses quantitative research with primary data with data collection techniques using questionnaires. The population in this study were all Surakarta City Hall employees, totaling 5000 employees. The sampling technique used in this research is purposive sampling drawn 80 samples as respondents. The data analysis used to process the data in this research is descriptive statistical analysis, validity test, reliability test, classical assumption test using normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing using multiple linear regression analysis, F test, t test, and test the coefficient of determination (R2). The results of data processing using SPSS show that simultaneously, participation, training, and user involvement have a significant effect on the performance of accounting information systems. Then partially participation has a positive and significant effect on the performance of accounting information systems. Training has a positive and significant effect on the performance of accounting information systems partially. User involvement has a positive and significant effect on the performance of accounting information systems partially
Implementasi PSAP No.05 Atas Akuntansi Persediaan Pada Dinas Perindustrian dan Perdagangan DIY Florentina Cindy Finishtya; Triya Nur Safitri
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.v23i2.7229

Abstract

The purpose of this study is to analyze the inventory treatment at the Department of Industry and Trade of DIY based on the provisions of PSAP No. 05 by using data analysis methods in the form of interviews, observations and documentation carried out directly at the Department with the purpose of producing more precise reports in analyzing the phenomena that the researchers studied. The researcher found that the inventory accounting treatment at the DIY Industry and Trade Office on the indicators of inventory overview, inventory recognition, and inventory measurement applied was appropriate based on PSAP No. 05, but based on indicators of inventory disclosure it is still not in accordance with PSAP No. 05. This is because the financial report of the Department of Industry and Trade of DIY does not include the inventory valuation method in the Notes to Financial Statements. This valuation method is not included because the financial format used so far does not report the inventory valuation method, but PSAP No. 05 asked to report the inventory valuation method policy. Based on the results of the interview, information was obtained that the financial report format used by the department is the format of the Audit Board of the Republic of Indonesia so that the department uses the financial report format.

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