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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 AKUNTABILITAS, TRANSPARANSI, DAN EFEKTIVITAS PROGRAM BANTUAN LANGSUNG TUNAI DANA DESA (BLT-DD) PADA MASA COVID19 TERHADAP PENCAPAIAN GOOD GOVERNANCE (Studi Empiris di Desa Bendosari, Kec Sawit, Kab Boyolali) Putri Nur Azizah; Sri Laksmi Pardanawati; LMS Kristiyanti
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.v24i1.9790

Abstract

The purpose of this study was to determine the effect of: 1) accountability, 2) transparency, and 3) effectivity of village direct cash assistance on achievement of good governance. The sampling technique in this study used a purposive sampling and get 50 samples. In this study the researcher used primary data with the descriptive analysis method, validity test, reliability test, classical assumption tests, multiple linear regression analysis, f test, t test, and the determination coefficient test with the help of the SPSS version 21. The result show that accountability of village direct cash assistance has a significant effect on the achievement of good governance, tranparency of village direct cash assistance has a significant effect on the achievement of good governance, effectivity of village direct cash assistance has a significant effect on the achievement of good governance. Keywords : accountability, transparency, effectivity, village direct cash assistance, good governance.
PENGARUH TENAGA KERJA, INVESTASI, DAN PERTUMBUHAN EKONOMI TERHADAP TINGKAT KEMISKINAN DI KABUPATEN PADANG LAWAS Ramadan Pasaribu; Maryam Batubara; Nur Ahmadi Bi Rahmani
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.v23i2.6480

Abstract

This study aims to examine the effect of labor, investment and economic growth on the level of poverty in Padang Lawas Regency. This type of research is library research. Research carried out using literature (library), both in the form of books, notes, and reports of previous research results. This study explores data sourced from data published by the Central Statistics Agency (BPS), BKPM (Investment Coordinating Board) and Manpower Office (employment office) Padang Lawas Regency. The results of the analysis in this study are: (1) Labor has a negative effect on the level of poverty in the district of Padang Lawas. (2) Investment has a negative effect on the level of poverty in the district of Padang Lawas. (3) Economic growth has a negative effect on the level of poverty in the district of Padang Lawas. (4) Labor, Investment and Economic Growth simultaneously or jointly have a significant effect on the poverty level. Keywords:Labor, Investment, Economic Growth and Level Poverty
PENGARUH PRODUK, HARGA DAN KUALITAS LAYANAN TERHADAP KEPUASAN PELANGGAN PADA KETUPAT KANDANGAN DI BANJARMASIN TA. Hariyono
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.v23i1.7789

Abstract

Pengaruh Produk, harga dan kualitas layanan terhadap Kepuasan Pelanggan pada ketupat kandangan di Banjarmasin Kalimantan Selatan. Populasi dalam penelitian ini adalah mahasiswa Sekolah Tinggi Ilmu Manajemen Banjarmasin Kalimantan Selatan Prodi manajemen 2021 yang berjumlah 64 orang, dan semua dijadikan sampel penelitian. Data yang diperoleh dari persepsi responden dianalisis secara deskriptif dengan menggunakan aplikasi SPSS For Windows. Hasil penelitian terbukti bahwa Variabel produk, harga dan kualitas layanan secara parsial berpengaruh signifikan terhadap kepuasan pelanggan pada ketupat kandangan Banjarmasin. Variabel produk, harga dan kualitas layanan secara simultan berpengaruh signifikan terhadap kepuasan pelanggan pada ketupat kandangan di Banjarmasin. Variabel kualitas layanan adalah variabel yang paling dominan terhadap kepuasan pelanggan pada ketupat kandangan di Banjarmasin.
PENGARUH MOTIVASI KERJA, STRES KERJA, DAN QUALITY OF WORK LIFE TERHADAP KINERJA KARYAWAN PT SANKYU INDONESIA INTERNATIONAL KRAKATAU STEEL IN SITE CILEGON Siti Salma Raudhotunnisa; Renny Husniati
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.v23i1.5381

Abstract

This research is a quantitative study that intends to find out and prove whether there is an influence between work motivation, work stress, and quality of work life on the performance of employees at PT Sankyu Indonesia International Krakatau Steel In Site Cilegon, either partially or simultaneously. The population in this study were employees of level R2 with a sample of 85 employees obtained through the saturated sampling technique. Data was obtained through the distribution of questionnaires with google form. The analytical techniques applied in this research are the descriptive analysis technique and inferential analysis using the SMARTPLS 3.2.9 statistical test tool. Meanwhile, the hypothesis test is t-test and f-test using a significance level of 5% (0.05). The results of this study indicate (1) work motivation has a positive and significant effect on employee performance; (2) work stress has a positive and significant effect on employee performance; (3) Quality of Work Life has a positive and significant effect on employee performance; (4) Work motivation, work stress, and quality of work life simultaneously affect employee performance.
APAKAH SENTIMEN LAPORAN TAHUNAN TERKAIT DENGAN KINERJA KEUANGAN? Milardi Matius Thie Mailatu; Ari Budi Kristanto
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.v23i2.6403

Abstract

Management conveys various information about the company using images, numeric or textual disclosures. Numerical information has extensively used in accounting and financial analysis. Although textual data is voluminously available, it is still relatively rarely used to assess the firm condition. Textual information broadly disclosed through social media, annual reports, websites and press releases. This research will specifically focus on the phenomena gap of textual data utilization in accounting analysis. This study aims to see whether the company's financial performance correlates with the sentiment in the annual report. This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016-2020 as research objects. Based on purposive sampling method, there are 102 companies (510 research observations) which were selected as the sample. Company performance is measured using the return on investment indicator. The sentiment of the annual report is analyzed using VADER method. This method generates positive and negative sentiment scores from the annual report based on the lexicon approach. The results show that financial financial performance is positively correlated with positive sentiment in the narrative of the annual report. Furthermore, financial performance is negatively correlated with negative sentiment in the annual report narrative.
KELINCAHAN STRATEGIS DALAM MEWUJUDKAN VISI PERUSAHAAN (Studi Kasus BPJS Ketenagakerjaan) Tajuddin Akbar; 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.v24i1.8328

Abstract

The agility strategy is an important factor in accelerating growth and achieving the company's vision because implementing a strategy that is adaptive and in accordance with business needs can maintain the continuity of the company's business. It is also important to implement this in non-profit government institutions that manage employment social security programs because it carries the mandate to become a safety net so that new poverty is not created in Indonesia, so a strategic approach is needed that is oriented towards trust, sustainability and the welfare of workers in Indonesia, in accordance with the vision set by BPJS Ketenagakerjaan. This research is a qualitative research with descriptive analysis from the results of in-depth interviews with representative informants from internal and external institutions. The purpose of this study is to determine the achievement of the vision of BPJS Ketenagakerjaan and to identify how strategic agility is implemented to achieve the company's vision. The results of this study indicate that the Strategy Sensitivity aspect, Resource Fluidity aspect, Collective Commitment/Leadership Unity aspect, The Law of the Small Team aspect, The Law of Customer aspect and The Law of Network aspect are important aspects in implementing strategic agility in achieving the vision at BPJS Ketenagakerjaan, which in the end is to become provider of employment social security that trusted, sustainable and prosperous for Indonesian workers. Keywords: Agility strategy, Vision, Social Security, Employment, Strategic agility, trusted, sustainable, prosperous, BPJS Ketenagakerjaan.
PENGARUH KOMITMEN ORGANISASI DAN TINGKAT KECURANGAN TERHADAP INTENSI MELAKUKAN WHISTLE BLOWING DENGAN SIFAT MACHIAVELLIAN SEBAGAI PEMODERASI 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.v23i1.5692

Abstract

This study aims to examine the effect of organizational commitment and the level of fraud on the intention to do wishtle blowing with Machiavellian nature as a moderator at PT Jaya Konstruksi Manggala Pratama, Tbk. The population in this study were all permanent employees who worked at PT Jaya Konstruksi Manggala Pratama, Tbk as many as 45 people. The sampling method using a saturated sample, namely the use of the entire population without having to draw a research sample as the unit of observation, is referred to as the saturated or census technique. The number of questionnaires as many as 45 were distributed and obtained a sample of 32 respondents who returned and could be tested. Methods of data analysis using multiple linear regression and MRA. The results of this study indicate that organizational commitment has a significant effect on the intention to do whistle blowing. The two levels of fraud have no effect on the intention to do whistle blowing. The three organizational commitments and the level of fraud simultaneously affect the intention to do whistle blowing. The four Machiavellian traits are not able to moderate the effect of organizational commitment on the intention to do whistle blowing. The five Machiavellian traits are not able to moderate the influence of the level of fraud on the intention to do whistle blowing. The six Machiavellian traits are able to moderate the effect of organizational commitment and the level of fraud simultaneously on the intention to do whistle blowing. This shows that the large or small value and form of existing fraud still needs to be reported as an action that can harm the company in the short and long term, regardless of whether the individual expects a reward in the form of money or the like but rather on loyalty and commitment to the organization.
Peran Strategi Komunikasi Korporasi pada PT Nojorono Tobacco International Evangelia Pranoto; 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.v23i2.7125

Abstract

Penelitian ini berfokus pada esensi komunikasi korporasi pada PT Nojorono Tobacco International sebagai industri rokok yang berdiri lebih dari 90 tahun. Secara kualitatif deskriptif, peneliti melakukan pendekatan studi kasus ganda dengan beragam pola pertanyaan serupa untuk sepuluh responden internal dan eksternal perusahaan. Kajian komunikasi korporasi banyak dilakukan, namun literatur mengenai peran komunikasi korporasi dalam industri rokok yang dikelola secara kekeluargaan belum pernah dilakukan. Penelitian ini menghasilkan komunikasi perusahaan dapat berpengaruh pada keunggulan bersaing melalui dimensi fleksibilitas, penentuan strategi, asset tak berwujud, dan operasional.
Integration of Ecotourism Development and Edutourism in the Airlangga Park area of Pataan Temple (Study in Pataan Village, Sambeng District, Lamongan Regency) Mochammad Afif; Nurul Badriyah; Titin Titin; Rivatul Ridho
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.v23i2.7395

Abstract

The excavation of the fifth stage by the Arceolong Agency of BPCB East Java explained that Pataan Temple was a historical heritage site of the Airlangga Kingdom. The integration of ecotourism development aims to introduce other tourist areas that are more interesting to visit when coming to Pataan Temple. The method used is Digitalization Integration which prioritizes the Wild Zone (very natural), from the mapping results to be entered into digital applications there are 30 tourist areas including Tegal Duwur Hill, Mahogany Forest, Dukun Jurang, Pebble Hill, Magersari Village, Ngadasan Hill, Sanglit Forest, Godan Hill, Kendil Hill, Ngadosan springs, Wuluh Springs, Moncor Springs, Lanang Springs, Amata Springs, Selegreng Springs, Balan Springs, Kulon Springs, Dringu Kidul Springs, Dringu Lor Springs, Telogo Springs, Telogo Watu, Airlangga Tourism Park, Keywords: Integration, Ecotourism, Edutourism, Digital Applications
Pengaruh Penerapan Sistem E-filing Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Dalam Pelaporan SPT Tahunan Dengan Relawan Pajak Sebagai Variabel Moderasi Pada Tax Center UIN Sayyid Ali Rahmatullah Tulungagung Fikri Presa Permadi; Ali Mauludi
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.v24i1.9590

Abstract

This study aims to determine the effect of implementing the e-filing system on the level of individual taxpayer compliance with tax volunteers as a moderating variable. This research uses associative quantitative method. Primary data collection from this study is by using a questionnaire distributed to taxpayers registered at the Tax Center as many as 100 respondents. The results of this study, namely the application of the e-Filing system has a positive and significant effect on the level of individual taxpayer compliance, which can be seen from the significant value (0.004) where the value is below (0.05). Thus when the implementation of the e-filing system is used properly, compliance will increase. Then, testing the moderating variable on the effect of implementing the e-filing system on the compliance level of individual taxpayers which indicates that the moderation effect provided is significant positive and capable of moderating, meaning that if the implementation of the e-filing system and tax volunteers increases by one unit, the level increase in taxpayer compliance.

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