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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 KINERJA KEUANGAN BADAN USAHA DI BURSA EFEK INDONESIA SUB INDUSTRI JASA KESEHATAN DAN FARMASI SEBELUM DAN SAAT PANDEMI COVID-19 Setiadi Alim Lim
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.v23i1.4918

Abstract

The Covid-19 pandemic has had a huge impact on the performance of the business sector. This study examines whether there are differences in financial performance between health service provider and pharmaceutical sub-industry companies listed on the Indonesia Stock Exchange (IDX), both before and during the Covid-19 pandemic. In addition, it is also investigated whether there are differences in the combined financial performance of health services provider and pharmaceutical company between before and during the Covid-19 pandemic. Financial performance is measured by financial ratios consisting of liquidity ratios, solvency ratios, profitability ratios, and measurement of growth rates. The results showed that there was only a significant difference for asset growth before the Covid-19 pandemic, while for the liquidity ratio, solvency ratio, profitability ratio, and other measured growth rates, there was no significant difference between health service providers and pharmaceutical sub-industry companies, both before and during the Covid-19 pandemic. In addition, the results of the study also show that there is no significant difference in financial performance including liquidity ratio, solvency ratio, profitability ratio, and growth rate of the combined companies of sub-industry providing health and pharmaceutical services when compared to conditions before the Covid-19 pandemic and during the Covid-19 pandemic.
Pengaruh Variabel Makro Ekonomi Terhadap Indeks Harga Saham di Jakarta Islamic Indexs (JII) Periode 2017-2021 In'am Aulia Akbar; Citra Mulya Sari
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.v24i1.7364

Abstract

This study aims to analyze the effect of macroeconomic variables on the stock price index in the Jakarta Islamic Indexs (JII) for the 2017-2021 period. This research uses a quantitative approach and belongs to the type of associative research. The population in this study is the Jakarta Islamic Index (JII) data, inflation, the BI 7-Day repo rate, changes in the IDR/USD exchange rate and the money supply (M2). The sampling technique used in this research is purposive sampling. The d This study aims to analyze the effect of macroeconomic variables on the stock price index in the Jakarta Islamic Indexs (JII) for the 2017-2021 period. This research uses a quantitative approach and belongs to the type of associative research. The population in this study is the Jakarta Islamic Index (JII) data, inflation, the BI 7-Day repo rate, changes in the IDR/USD exchange rate and the money supply (M2). The sampling technique used in this research is purposive sampling. The data used as a sample is the Jakarta Islamic Index (JII) closing price data and all research variable data using monthly data, so that 60 observation periods are obtained from January 2017 to December 2021. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that inflation and the BI 7-Day repo rate partially have a significant negative effect on the Stock Price Index in the Jakarta Islamic Indexs (JII) for the 2017-2021 period. While the IDR/USD Exchange Rate and the Total Money Supply partially have a significant positive effect on the Stock Price Index in the Jakarta Islamic Indexs (JII) for the 2017-2021 Period. Based on the results of the f-test of inflation variables, the BI 7-Day repo rate, the IDR/USD exchange rate and the money supply (X4) simultaneously have a significant effect on the Stock Price Index in the Jakarta Islamic Indexs (JII) for the 2017-2021 period with a determinant coefficient of 81.1 %.
Analisis Pengaruh Modal Kerja, Pendapatan, Biaya Operasional, Dan Arus Kas Operasi Terhadap Laba Bersih Perusahaan Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019 Sinta Risma Indriyani; Hadi Samanto; Suprihati Suprihati
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.v23i1.2946

Abstract

Abstract The purpose of this study was to determine the effect of working capital, income, operating cost, and operating cash flow on the net profit. The object of this study are companies from miscellaneous industrial sectors listed in the Indonesia Stock Exchange during 2017 to 2019. Type of data use secondary data sourced from financial reports from the official website www.idx.co.id. The sample selection used purposite sampling method with a population of 50 companies in miscellaneous industrial sectors listed in the Indonesia Stock Exchange that met the sample criteria of 16 companies. The analytical method used in this research is multiple linear regression with the help of IBM SPPS Software. The results showed that working capital, income, operating cost, and operating cash flow simultaneously gave an effect of 80,2% in determining the amount of net profit. Partially shows that working capital and cash flow have a significan effect on the company’s net income. Meanwhile, income and operating cost have no significan effect on income. keyword: Working Capital, Income, Operating Cost, Operating Cash flow, Net Profit
Studi Komparasi Kinerja Keuangan Bank Syariah Indonesia dan Malaysia Dengan Pendekatan Sharia Conformity and Profitability Index (SCnPI) M. Ujang Baihaqi; Evi Ekawati; Ahmad Habibi
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.v23i2.7289

Abstract

Indonesia and Malaysia are two countries in Southeast Asia that are driving the development of the Islamic banking and finance system. Assessment of the soundness of banks needs to be carried out as a means of evaluating the conditions and problems faced by banks and determining follow-up actions to overcome bank weaknesses or problems. The method of measuring the performance of Islamic banks with the Sharia Conformity and Profitability (SCnPI) approach is more complex because it combines two assessment orientations that cannot be separated, namely the Islamic side of a bank and the financial side of a bank. This study aims to compare the performance of Islamic banks in Indonesia and Malaysia using the Sharia Conformity and Profitability Index (SCnPI) method. This research includes quantitative research with a comparative approach. This study uses secondary data originating from the financial statements of Indonesian Islamic Commercial Banks and Malaysian Islamic Commercial Banks for the 2015-2020 period. The sampling technique used was purposive sampling. The statistical software used is Version 25. The results show that there is no difference in financial performance with the Shariah Conformity and Profitability Index (SCnPI) approach from the Islamic Investment aspect of Sharia Commercial Banks in Indonesia and Sharia Commercial Banks in Malaysia for the 2015-2020 period. Then there are differences in financial performance with the Shariah Conformity and Profitability Index (SCnPI) approach from the aspect of Islamic Income, Profit Sharing Ratio, Return on Assets, Return on Equity and Net Profit Margin for Islamic Commercial Banks in Indonesia and Sharia Commercial Banks in Malaysia for the 2015-2020 period.
Peningkatan Keputusan Berinvestasi melalui Literasi Keuangan pada Generasi Z sebagai Upaya Persiapan Resesi 2023 Sri Mulyono; Mohammad Sawir; Bambang Surahman; Erna Hendrawati; Nurhidayati Nurhidayati
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.v23i2.7297

Abstract

The 2023 recession is currently a hot topic of discussion, especially in economic discussion forums. The 2023 recession requires efforts to prevent and reduce risks so that the impact is not too pronounced, especially for Generation Z from middle to lower economic families who are certainly very affected. This study aims to test and analyze the improvement of investment decisions through financial literacy in generation z as an effort to prepare for the 2023 recession. This research is a quantitative study by distributing questionnaires to respondents. The sample of this research is 100 generation Z whose sampling is done randomly. The questionnaire used has been tested for validity and reliability. The investment decision variable is measured by indicators of the level of expected return, the level of risk and the relationship between return and risk. While the financial literacy variable is measured by indicators of basic knowledge of financial management, credit management, savings and investment management. The data collected were analyzed by simple linear regression using SPSS version 23. The results of this study indicate that financial literacy has a positive and significant impact on the investment decisions of generation z, especially as an effort to prepare for the 2023 recession. These findings explain that if generation z wants to improve decisions In investing, Generation Z must also improve their financial literacy.
PENGARUH PENDIDIKAN, PENGALAMAN DAN FAKTOR SOSIAL TERHADAP PEMANFAATAN INFORMASI LAPORAN ARUS KAS DI KECAMATAN EROMOKO, KABUPATEN WONOGIRI Anik Wahyuni; Hadi Samanto; Maya Widyana Dewi
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.v24i1.9931

Abstract

The research aims to analyze the effect of education, experience, and social factors on the use of cash flow statement information in Eromoko District, Wonogiri Regency. This research is a type of quantitative descriptive research using a questionnaire as a valid and reliable research instrument. Samples were taken from 97 people from the Basuhan village community by simple random sampling. Methods of data analysis using instrument test, descriptive statistical test and classical assumption test. Testing the hypothesis using multiple linear regression analysis. The results showed that education, experience, and social factors influenced the utilization of cash flow statement information with a coefficient of determination of 0,631. This means that 63,1% of variations in changes in the use of cash flow statement information can be explained by variations in education, experience, and social factors. While the remaining 36,9% was explained by other factors outside of this study. Keywords : education, experience, social factors, utilization of cash flow statement information.
THE EFFECT OF ETHICAL ORIENTATION AND ETHICAL EDUCATION ON THE PERCEPTION OF UNETHICAL BEHAVIOR OF ACCOUNTING STUDENTS Aryani Intan Endah Rahmawati
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.v23i1.5360

Abstract

Many cases of accounting fraud in Indonesia occur in public, private companies, and even accounting firms. These cases have eroded public confidence in the accounting profession. Lack of implementation of professional ethics has been studied extensively as the cause of these frauds. This requires the cultivation of ethics since they were in college. This requires the cultivation of ethics while accounting students are still studying in university. The perception of students as future leaders can provide employers with information on how they will make ethical decisions when faced with similar situations in the business world. Ethical orientation and ethical education were investigated as factors influencing the ethical perception of accounting students using a survey method. The interaction of the two was also investigated and resulted in the finding that students who were idealistic and received ethics education had lower perceptions of unethical behavior than students who were relativist and did not receive ethics education. Additional analysis showed that gender had no effect on students' ethical perceptions.
Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa Ellen Milenia; Johny Subarkah; Suprihati Suprihati
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.v23i2.6111

Abstract

This study aims to determine the effect of the competence of village fund management apparatus, internal control systems, and the use of information technology on village fund management accountability. This research is a quantitative research with a questionnaire. The subject of this research is the village administration in Kartasura District, Sukoharjo Regency. The population in this study was all village officials in Kartasura District, totaling 111 officers and the sample used was taken from the slovin formula as many as 87 respondents. The data analysis technique used descriptive statistics, validity tests, and reliability tests. Classical assumption test using normality test, multicollinearity test and heteroscedasticity test. And testing the hypothesis using multiple linear regression analysis, F test, t test, and test the coefficient of determination. The results showed that simultaneously the competence of the village fund management apparatus, internal control system, and the use of information technology had a significant effect on the accountability of village fund management. While partially the competence of the village fund management apparatus does not have a positive and significant effect on the accountability of village fund management, as well as the internal control system and the use of information technology have a positive and significant effect on the accountability of village fund management partially. Keywords: competence of village fund management apparatus, internal control system, utilization of information technology, accountability of village fund management.
ANALISIS IMPLEMENTASI PRINSIP 5C DAN 7P DALAM UPAYA PENCEGAHAN PEMBIAYAAN MURABAHAH BERMASALAH DI KSPPS HUDATAMA SEMARANG Sulistyorini Sulistyorini; Ayu Nurafni Octavia; Any Setyarini
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.v23i1.5522

Abstract

Pembiayaan murabahah merupakan salah satu jenis pembiayaan yang ada didalam industri perbankan syariah dan merupakan pembiayaan yang paling dominan di KSPPS Hudatama Cabang Semarang Barat. Hal ini dikarenakan angsuran yang ringan dan prosesnya mudah. Adapun tujuan dari penelitian ini adalah untuk mengetahui bagaimana mekanisme pembiayaan murabahah dan implementasi prinsip 5C dan 7P dalam upaya pencegahan pembiayaan murabahah bermasalah di KSPPS Hudatama serta bagaimana cara dalam mengatasi pembiayaan murabahah bermasalah. Jenis penelitian yang digunakan yaitu deskriptif. Penelitian deskriptif merupakan penelitian yang mengumpulkan informasi untuk mendeskripsikan suatu masalah, gejala, atau fenomena sosial secara langsung dan akurat. Metode penelitian yang digunakan dalam penelitian ini melalui pendekatan kualitatif berupa studi kasus deskripsi kepada KSPPS Hudatama Semarang Barat. Adapun subjek penelitian ini adalah Kepala Cabang KSPPS dan Marketing KSPPS Hudatama Semarang serta nasabah KSPPS Hudatama Semarang dengan kriteria tertentu. Teknik pengumpulan data dalam penelitian ini menggunakan metode pengumpulan data dengan observasi, wawancara dan dokumentasi. Dari hasil penelitian diketahui bahwa mekanisme yang ditepkan di KSPPS Hudatama Cabang Semarang Barat terdiri dari pengajuan pembiayaan oleh calon nasabah, pengumpulan berkas, penyelidikan berkas, kunjungan lapangan atau survey dan penilaian terhadap jaminan, pengolahan data, dan keputusan pengajuan antara ditolak dan diterima. Sedangkan untuk implementasi pencegahan pembiayaan murabahah bermasalah menggunakan prinsip 5C (character, capacity, capital, collateral dan condition of economy) dan 5P (party, purpose, payment, profitability, protection) dalam menilai nasabah, sehingga KSPPS Hudatama Cabang Semarang Barat bisa menetukan apakah pengajuan pembiayaan yang diajukan calon nasabah disetujui atau ditolak.
Efektivitas Anggaran Sebagai Variabel Intervening: Analisis Faktor- Faktor yang Mempengaruhi Kinerja OPD Syafrida Hani; M Firza Alpi
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.v23i2.6621

Abstract

The purpose of this study was to determine the effect of accountability on performance with budget effectiveness as an intervening variable in North Sumatra government OPD, to determine the effect of transparency on performance with budget effectiveness as an intervening variable in North Sumatra government OPD. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The source of data in this study is primary data. The data analysis used is validity test, reliability test, classical assumption test and path analysis. The hypothesis is tested by using the test. The results of this study indicate that: 1) There is a positive and significant effect of accountability on the performance of OPD, 2) There is a positive and significant effect of transparency on the performance of OPD, 3) There is a positive and significant effect of accountability on the effectiveness of the budget, 4) There is a significant influence on the effectiveness of the budget. positive and significant transparency on budget effectiveness, 5) There is a positive and significant effect of budget effectiveness on OPD performance, 6) There is a positive and significant effect of accountability on budget effectiveness with OPD performance, 7) There is a positive and significant effect of transparency on budget effectiveness with OPD performance

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