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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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FAKTOR-FAKTOR PENENTU PERILAKU PENCARI KERJA TERHADAP REKRUTMEN ONLINE DI MASA PANDEMI Theo Wicaksono; Fuad Mas’ud
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.v24i1.8289

Abstract

With the COVID-19 pandemic, people must be more familiar with the use of technology and the internet, including the recruitment system. Many companies need new employees but are hindered by restrictions on community activities, so they cannot carry out the recruitment process directly. To attract public interest, especially Diponegoro University graduate students, in participating in online recruitment, researchers want to know what factors influence job seekers when accessing online recruitment. Data were collected using a questionnaire and processed using a linear regression method. The results obtained are that the quality of information, website vividness, interactivity, attractiveness effectiveness, and search engine optimization have a positive and significant effect on the behavior of job seekers in Semarang in participating in online recruitment. Keywords: human resource management, job seeker behavior, linear regression, online recruitment
Pengaruh Pengendalian Internal, Manajemen Risiko Dan Wistleblowing System Terhadap Pencegahan Fraud Agus Sulistiyo; Harti Budi Yanti
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.v23i1.6016

Abstract

This study aims to examine the effect of internal control, risk management and whistleblowing system on fraud prevention. This research is a type of quantitative research, the data used in this study are primary data obtained from questionnaires, the number of samples is 35 respondents using purposive sampling technique. The data analysis technique used multiple linear regression with SPSS v24 program tools. The results showed that internal control had a significant effect on fraud prevention. Risk management has a significant effect on fraud prevention and the whistleblowing system has a significant effect on fraud prevention. Simultaneously internal control, risk management and whistleblowing system has a significant effect on fraud prevention.
SUPPORT SYSTEM LEMBAGA KEUANGAN SYARIAH DALAM PENGEMBANGAN UMKM HALAL KOTA MEDAN Abdul Hadi Ismail; Khairunnisa Khairunnisa; Riyan Pradesyah; Al Bara
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.v23i2.6406

Abstract

This study aims to see the support system carried out by Islamic financial institutions to halal MSMEs in the city of Medan. So far, many financial institutions have provided financing to MSMEs without any guidance to entrepreneurs to carry out business development. Where financial institutions only give money and customers are obliged to return, but when entrepreneurs want to develop their products, banks or financial institutions are unable to provide education related to the development that entrepreneurs will make. This research is a descriptive qualitative research, where the researcher conducts an interview with the object that is cooled, then narrates it and draws conclusions from the results of the interview conducted. From the results of the research obtained, that Islamic banks or Islamic financial institutions, some provide training on business development, some are just providing financing. The financing used in this study used the murabahah bil wakalah contract
Peran Financial Distress Risk dan Firm Size Sebagai Variabel Moderasi Pada Pengaruh Financial Leverage Terhadap Financial Performance Malinda Amelia Kusuma; Hersugondo Hersugondo
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.v24i1.8517

Abstract

Capital structure decisions are the most important decisions affecting company performance as well as shareholder value. Companies need to understand aspects of the costs and benefits of debt in determining a capital structure that can maximize performance. Financial distress risk and firm size are controversial issues in choosing a capital structure that can affect the relationship between leverage and financial performance. Researchers tested the role of financial distress risk and firm size as moderating variables on the effect of financial leverage on financial performance. Quantitative research techniques and secondary data sources are time series. Researchers obtained data through financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The population of 834 companies was selected based on the criteria so that the sample in this study was 116 companies (580 units of observation). The research method uses descriptive statistical tests, classical assumption tests, and regression tests (multiple linear regression tests and moderated regression tests). The results of this study indicate that the first hypothesis, financial leverage has a significant negative impact on financial performance (ROA and ROE). The second hypothesis is that financial distress risk can moderate (strengthen) the negative impact between financial leverage and financial performance (ROA and ROE). The third hypothesis shows that firm size does not moderate the effect of financial leverage on financial performance (ROA) and firm size moderates (strengthens) the effect of financial leverage on financial performance (ROE). Keywords : Financial Performance, Financial Leverage, Financial Distress Risk, Firm Size
FAKTOR DETERMINAN PENGUNGKAPAN INFORMASI DAMPAK PANDEMI COVID-19 DALAM LAPORAN KEUANGAN PERUSAHAAN Khairina Nur Izzaty; Suci Atiningsih
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.v23i1.5890

Abstract

This study aims to find empirical evidence related to the factors that influence th firms to make voluntary disclose information on the impact of Covid-19 pandemic. This research is motivated by the phenomenon of extraordinary event due to the Covid-19 pandemic that hasa hit the world, including Indonesia, which also has an impact on financial and business reporting schemes. The data collection method is secondary sources, consist of financial reports of trading companies, accommodation services, tourism services, transportation services, and other services listed on the Indonesia Stock Exchange in 2020. Furthermore, to analyze the data, logistic regression analysis method is used. The result of the study stated that only the sales growth variable had a significant and negative effect on the disclosure of information on the impact of the Covid-19 pandemic. While other variables, namely profitability, liquidity, market capitalization, foreign ownership, and institutional ownership have no effect on disclosure of information on the impact of the Covid-19 pandemic
Implementasi Sistem Informasi Akuntansi pada BUMDes Multi Guna dalam Menggerakkan Potensi Desa Putri Nugrahaningsih; Labbaika Dwi Ayu Rahmawati; Denty Arista; Lina Nur Ardila
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.v23i2.7167

Abstract

This study aims to implement an information system in the preparation of financial reports for Multipurpose Village Owned Enterprises (BUMDes). The accounting policies are adjusted to the Financial Accounting Standards (SAK) for Micro, Small and Medium Entities (EMKM). Research activities were carried out in the period January to December 2021. To formulate accounting policies, we conducted preliminary studies, observations, interviews and Forum Group Discussions (FGD) with BUMDes leaders and business actors. The implementation of the information system is the application of the PKN STAN excel application in accounting and financial reporting so that the output is able to provide accountability and transparency for the management of BUMDes. Research results in the form of good financial governance are able to contribute to mobilizing village potential through the growing BUMDes business unit.
PENGARUH INDEPENDENSI AUDITOR DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT Richard Andrew; Lusy Lusy; Winda Septina
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.v24i1.9200

Abstract

An auditor is required to always maintain independence in producing audit quality. The covid 19 pandemic makes the time budget pressure of an auditor unstable, auditors are always required to produce audit reports within the set time limits. After this pandemic, whether an auditor is still able to maintain the quality of the audit produced is a big question today. The object of this study are all auditors registered in KAP Surabaya. Surabaya location selection because Surabaya is the second largest city in Indonesia and one of the largest industries that contribute to the economy in Indonesia, after Jakarta. The purpose of this study was to examine the effect of auditor independence, and time budget pressure on the quality of audits produced by an auditor. The specific purpose of this study is to see the level of independence and time budget of an auditor whether it is maintained after the covid 19 pandemic. The urgency of this study is that if auditors have different levels of independence and sustainability post-pandemic, especially coupled with audit digitization, the special specifications in this study, focus more on the theme of sustainable auditor research in terms of independence and time budget pressure. Keywords : Independence, time Budget Pressure, Audit Quality, Auditor JEL Clasification : Audit
PENGARUH KUALITAS LAYANAN WEBSITE, KEMUDAHAN PENGGUNAAN WEBSITE, KEAMANAN WEBSITE, DAN KEPUASAN TERHADAP LOYALITAS PELANGGAN (Studi pada e-commerce shopee) Fanny Setiyo Saputri; 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.v23i2.6468

Abstract

Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh variabel kualitas layanan website, kemudahan penggunaan, dan keamanan website terhadap loyalitas pelanggan yang dimiliki pelanggan shopee di wilayah kota Semarang dengan kepuasan pelanggan sebagai variabel intervening. Data yang digunakan dalam penelitian ini merupakan data primer yang diperoleh melalui penyebaran kuesioner secara online. Sampel dalam penelitian ini berjumlah 150 responden dengan kriteria minimal melakukan pembelian di shopee sebanyak dua kali. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah teknik non probability sampling. Sedangkan metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Penelitian ini menggunakan teknik analisis Structural Equation Modelling (SEM) dengan menggunakan program AMOS 24.0. Temuan penelitian ini menunjukkan bahwa kualitas layanan website, kemudahan penggunaan website, dan keamanan website berpengaruh positif dan langsung terhadap kepuasan pelanggan. Sedangkan kepuasan pelanggan berpengaruh positif dan langsung terhadap loyalitas pelanggan. Dalam hal ini, kepuasan pelanggan memediasi pengaruh kualitas layanan website, kemudahan penggunaan website, dan keamanan website terhadap loyalitas pelanggan. Dalam penelitian ini menunjukkan bahwa apabila website/aplikasi shopee yang memiliki kualitas layanan yang unggul, mudah digunakan oleh pengguna, serta memiliki kemampuan menjaga privasi data pengguna, maka para pengguna shopee akan puas saat belanja. Selain itu, mereka akan terus menggunakan aplikasi shopee tersebut karena mampu memenuhi kebutuhan konsumen dengan baik. Kata kunci : Kualitas Layanan Website, Kemudahan Penggunaan, Keamanan Website, Kepuasan, dan Loyalitas Pelanggan
Pengaruh Transfer Pricing, Kepemilikan Asing, dan Intensitas Modal Terhadap Penghindaran Pajak Alifatul Akmal Al Hasyim; Nur Isna Inayati; Ani Kusbandiyah; Tiara Pandansari
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.v23i2.7525

Abstract

This study aims to examine the effect of transfer pricing, foreign ownership and capital intensity on tax avoidance. The population of this study is energy sector companies in 2019-2021 which were selected by purposive sampling. The analysis technique uses multiple linear regression tests. The results showed that transfer pricing and foreign ownership have a negative effect on tax avoidance. Meanwhile, capital intensity has a positive effect on tax avoidance. Keywords: Transfer Pricing, Foreign Ownership, Capital Intensity, Tax Avoidance
EFFECT OF FINANCIAL PERFORMANCE ON STOCK RETURN DURING COVID-19 Fatrika Januar; Tri Joko Prastyo; Usep Syaipudin
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.v23i1.5377

Abstract

This study aims to provide a conceptual study of the effect of financial performance on stock returns during the Covid-19 pandemic. This is evidenced by testing the effect of Earning Per Share (EPS), Operating Cash Flow (OCF), Return On Assets (ROA), and Debt to Assets Ratio (DAR) as independent variables on stock returns in companies listed on the LQ index. 45 Indonesia Stock Exchange. Previous theoretical studies show that stock returns are influenced by the company's financial performance. From the theoretical discussion and previous research, it is concluded that there is a positive influence on the company's financial performance on stock returns. Where there is a decrease in stock returns during the Covid-19 pandemic which is influenced by a decrease in the company's financial performance compared to before the Covid-19 pandemic.

Page 84 of 107 | Total Record : 1067

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