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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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IMPACT OF THE COVID-19 VIRUS ON STOCK MARKET RETURN IN INDONESIA Hanna Gifani; Irene Rini Demi Pangestuti
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.v23i2.6899

Abstract

The purpose of the study was to investigates whether contagious infectious disease affect stock market outcomes. This study uses panel data analysis to test the effect of the Covid-19 virus on the Indonesia stock market. The results indicate that both the daily growth in total confirmed cases and in total cases of death causes by Covid-19 virus have significant negative effects on stock retuns across all companies on Indonesia stock exchange.
PENGARUH LITERASI KEUANGAN, PENDAPATAN DAN GAYA HIDUP TERHADAP KEPUTUSAN INVESTASI EMAS DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI Irma Chairani Tambunan; Andri Soemitra
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.v23i2.8073

Abstract

Indonesia has entered the era of globalization where the increase and growth of investment in countries around the world, including Indonesia, has had an impact on the financial behavior of the Indonesian people in meeting their needs. More money over time, let alone using that money to invest. This study aims to examine and analyze the effect of variables, financial literacy, income and lifestyle on gold investment decisions with thecutus of control as a moderating variable at BSI KCP Medan P. Bulan for 2019 – 2021. The population in this study are gold investors at BSI KCP Medan P. Bulan. obtained a sample of 607 investors, then the sample that will meet the characteristics has been made on the slovin formula and the margin of error is set at 10%, so the total sample is 86 investors. The analysis technique used is a measurement model and a structural model. The statistical method used for this research is Structural Equation Modeling (SEM) which is operated through the SmartPLS program. The conclusions of the research results show that: (1) financial literacy has a significant positive effect on gold investment decisions, (2) income has no significant positive effect on gold investment decisions, (3) lifestyle has no significant positive effect on gold investment decisions, (4) locus of control cannot moderate financial literacy, (5) locus of control is able to moderate income, (6) locus of control cannot moderate lifestyle, (7) locus of control has a significant positive effect on gold investment decisions.
ANALISIS IMPLEMENTASI AKUNTANSI PEMBIAYAAN MUSYARAKAH BERDASARKAN PERNYATAAN STANDAR AKUNTANSI (PSAK) 106 DI BMT HARUM TULUNGAGUNG Laidiana Fauqol Ngadati Mahiro; Sri Dwi Estiningrum
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.v23i1.5686

Abstract

This research is motivated by the phenomenon that in practice musyarakah financing products in Islamic financial institutions have not been implemented properly, there are some confusions during accounting measurement and presentation and there are still some practical problems that are suggested to be resolved in accordance with the objectives of the implementation of the musyarakah contract. Research on musyarakah contracts is mostly done in Islamic Bank financial institutions, while in financial institutions such as Baitul Maal wa Tamwil (BMT) it is still rarely done. This study aims to determine the suitability of the application of musharaka accounting at BMT Harum Tulungagung based on PSAK No. 106. This research is a case study research using a qualitative approach. Data analysis was carried out by means of descriptive data analysis. The results of this study indicate that the Musyarakah financing of BMT Harum Tulungagung is not fully in accordance with PSAK 106. The analysis of the suitability of the application of musyarakah accounting based on PSAK 106 shows that the recognition and measurement of Musyarakah financing is in accordance with PSAK 106. However, the presentation and disclosure is not fully in accordance with PSAK. 106 because cash handed over to active partners is presented as musyarakah financing and the presentation of the recording of financing is not in accordance with PSAK 106 because the active partner only keeps a simple record. Keywords: Musyarakah, Sharia Accounting, PSAK No. 106
Pengaruh Financial Immunity Perusahaan Terhadap Stock Return di Asia Menghadapi Masa Pandemi Covid-19 Tri Nanda FSW; Irene Rini Demi Pangestuti
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.v23i2.7119

Abstract

The declining stock market conditions due to the Covid-19 pandemic are considered to be overcome by a strong financial position. The company is said to have good financial resilience with its ability to maximize its profitability, be able to compete with competitive stock prices, good management in fulfilling its obligations, and being socially responsible for the creation of a sustainable business environment. In this study, we try to examine the effect of Financial Immunity as measurenment in Return on Assets, Price Earning Ratio, Book-to-market Value, and Corporate Social Responsibility on Stock Return (Studies on Public Companies in Asia during the Covid-19 Pandemic). This study uses a quantitative approach, with multiple linear regression with panel data. The results of the study found that ROA and CSR can be used as measurenment for the company's Financial Immunity where both of them partially have a positive effect on Stock Return during the Covid-19 pandemic in Asia. Meanwhile, BMV and PER cannot be used as measurenment for the company's Financial Immunity where they partially do not have any influence on Stock Return during the Covid-19 pandemic in Asia. Meanwhile, simultaneously ROA, BMV, PER, and CSR as a measurenment for Financial Immunity have an effect on Stock Return during the Covid-19 pandemic
Pengaruh Kualitas Website, Flash Sale, Dan Dorongan Berbelanja Terhadap Pembelian Impulsif Produk Fashion Di Shopee Mmelalui Emosi Positif Ade Jesica; 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.v23i2.7321

Abstract

This research aims to analyze the influence of website quality, sales promotion, hedonic shopping motives towards the purchase impulsive of Shopee through positive emotion as the intervening variable. The sampling method used on this research is non-probability sampling with purposive sampling technique. Samples were collected from 100 respondents on Pekanbaru who knows the information about Shopee and purchase fashion products at shopee. Analysis method used here is multiple regression analysis which includes validity test, reliability test, classic assumption test, multiple linear regression test, t-test, f-test, determination test and sobel test. The result showed that has positive and website quality, flash sale, hedonic shopping motives significant influence towards the purchase impulsive. While positive emotion as the intervening variable has positive and significant influence towards the purchase impulsive. Keywords: website quality, sales promotion, hedonic shopping motives, purchase impulsive, positive emotion.
Potensi Sport Tourism Terhadap Perekonomian di Kota Solo: ASEAN Para Games Event 2022 Doni Mardiyanto; Antin Okfitasari
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.v24i1.9090

Abstract

Indonesia kembali dipercaya untuk menyelenggarakan event kejuaraan olahraga kancah internasional, yakni ASEAN Para Games XI. Pariwisata Olahraga (Sport Tourism) tersebut berlangsung di Kota Solo dan memberikan dampak positif terhadap pertumbuhan ekonomi. Penelitian ini bertujuan untuk menganalisis potensi sport tourism terhadap perekonomian di Kota Solo, Jawa Tengah. Teknik pengumpulan data melalui observasi, wawancara, studi lapangan dan studi literatur, yang mana subjek penelitian melibatkan pemangku kebijakan, otoritas olahraga terkait, pelaku usaha dan masyarakat sekitar. Metode penelitian yang digunakan adalah deskriptif dengan menggunakan analisis SWOT. Hasil analisis menunjukkan bahwa potensi sport tourism terhadap pertumbuhan ekonomi pada perhelatan ASEAN Para Games XI sangat besar mulai dari sektor usaha mikro kecil dan menengah, sektor perhotelan, sektor pariwisata, dan ketersediaan lapangan kerja. Sementara permasalahan covid-19 serta sarana dan prasarana untuk atlet disabilitas yang kurang bagi disabilitas menjadi kelemahan dalam pelaksanaan event dua tahunan ini, walaupun sudah teratasi. Peluang lain adalah momentum tepat untuk terus melakukan pengembangan para atlet dan menjaga serta meningkatkan prestasi di event berikutnya, serta kesuksesan event ini menjadikan Solo sebagai kota ramah disabilitas. Hal ini menjadi daya tarik sendiri untuk event olahraga nasional dan internasional..Disisi lain ancaman berupa kekuatiran keamanan dari luar juga telah diantisipasi dengan baik, terbukti perhelatan ASEAN Para Games XI di Kota Solo telah berjalan dengan sukses, di mana tuan rumah Indonesia menjadi juara umum
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN (Studi Empiris Perusahaan Perbankan Asia Tenggara tahun 2016 – 2020) Laila Murningsih Novrian Wakhidah; Wisnu Mawardi
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.v23i2.6467

Abstract

penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance terhadap kinerja keuangan. Good Corporate Governance diProxy oleh Komite audit, duality Ceo, dewan direksi, dewan komisaris serta kinerja keuangan di proxy oleh Return On Aset (ROA). Peneitian ini mengunakan pendekatan kuantitatif yang diolah menggunakan SPSS versi 26. Populasi dari penelitian ini adalah perusahaan perbankan yang terdaftar di Asia Tenggara tahun 2016-2020, sampel ditentukan dengan metode purpose sampling dengan jumlah sampel sebanyak 92 perusahan perbankan Asia Tenggara, sehingga total riset yang diteliti dalam penelitian ini sebanyak 460 riset. Data yang digunakan dalam penelitian ini adalah data sekunder, teknik pengumpulan data menggunakan dokumentasi melalui situs resmi Boombleg FEB UNDIP asia tenggara dengan menggunakan uji Analisis Statistik, Statistik Deskriptif dengan pengujian hipotesis menggunakan uji t, uji f dan koefisien determinasi. Hasil penelitian ini membuktikan bahwa: 1) komite audit berpengaruh positif terhadap Return on asset, 2) duality CEO berpengaruh potsitif terhadap return on asset, 3) dewan direksi berpengaruh positif terhadap return on asset, 4) dewan komisaris berpengaruh positif terhadap return on asset.
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN KOMPETENSI APARATUR PEMERINTAH DESA TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA DENGAN AKUNTABILITAS SEBAGAI VARIABEL INTERVENING Oktavie Fresiliasari
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.v23i2.7503

Abstract

This study aims to determine the effect of the government's internal control system variables and the competency of village government officials on fraud prevention with accountability as an intervening variable. This research is a survey research. Questionnaires were distributed to respondents using a mail survey. The research object was the Village Government in Aimas District, Sorong Regency, with a research population of 231 respondents, with a total sample of 120. Respondents' answers were processed as many as 108. The sample used purposive sampling method. The collected data were analyzed using the Partial Least Square (PLS) method with the WarpPLS software version 7.0. The results of the study show that the government's internal control system has a significant positive effect on accountability and fraud prevention. While competence has no effect on accountability, competence has a significant positive effect on fraud prevention. The results of the mediation test confirmed that accountability is an intervening variable related to the effect of the government's internal control system on fraud prevention, whereas accountability is not an intervening variable related to the influence of competence on fraud prevention.
ACCOUNTABILITY AND TRANSPARENCY OF WAQF MANAGERS IN INCREASING TRUST IN ENDOWMENTS FOR DEVELOPMENT: LITERATURE STUDY Selfi Afriani Gultom; Andri Soemitra
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.v23i1.5263

Abstract

This article analyzes the role of accountability and transparency in increasing the trust of waqf institutions. Along with the development of information and science, waqf has become a financial instrument that is not only a means of improving welfare but also a supporter of development that can create state progress. This article is a literature study of reputable national and international books, journals. The discussion is sorted by taking content that is in accordance with the focus of the accountability theme. There are 50 selected journals with 20 national journals and 30 international journals. Furthermore, the content is divided into six focus discussions. The results of the discussion found that accountability and transparency were the main indicators to increase the trust of the wakif and the public regarding the waqf funds entrusted to the waqf management institution. Accountability and transparency are carried out not just preparing waqf accountability reports according to standards. Reports must be informed massively to all wakif, stakeholders, and the public by using various communication media, both print, and electronic media, so that waqf becomes a culture. The integrity of information will increase trust, increase the number of wakif and funds, add models of waqf instruments that can be used for comprehensive community development for the development of the country.
PENGARUH FASILITAS, PELAYANAN, PRODUK DAN HARGA TERHADAP KEPUASAN TAMU DI RESTORAN EDEN DAILY INTERNATIONAL FOOD SEMARANG Ahmad Mansur; Ayuk Kurniyawati
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.v24i1.10740

Abstract

This research conducted in Eden Daily International Food Semarang, to determine the affect of product, price, quality service, and guest satisfaction. Research data was obtained through questionnaires and the sample used in this research is 87 respondents. The result of the study are expected to provide useful information for the manager and guest satisfaction.The data obtained were processed by using descriptive analysis and quantitative statistical analysis.Quantitative analysis uses multiple regression analysis to determine the effect of independent variables to dependent variable,model test,hypothesis test,and yet before the test is done first test the validity and reliability test. The result of regression analysis indicates that increasing product, price, and quality service will be followed increasing guest satisfaction, as well as on the contrary. The result of regression analysis test indicated that value of F is significant, with correlation value determination adjusted R2 as big as 0,855. This case inform that guest satisfaction influenced by product, price, and quality servicewith percentage 85,5%. This case indicates that to increasing guest satisfaction, need to increase product, price, and quality service as well. Keyords : Product, Price, Quality Service and Guest Satisfact

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