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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 PARTISIPASI MASYARAKAT, KOMPETENSI APARATUR DESA DAN TRANSPARANSI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN GATAK KABUPATEN SUKOHARJO Subadi Subadi; Wikan Budi Utami; Rukmini Rukmini
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.v24i1.9832

Abstract

The research purpose was analyzed the effect of community participation, competence of village government officials, and transparency on the accountability of managing village funds in Gatak District, Sukoharjo Regency. The research type is quantitative research with primary data sources. The samples were community members (members of the BPD) and employees who worked in 14 village offices in Gatak District, Sukoharjo Regency, totaling 98 people. The sampling technique is purposive sampling technique. Data collection techniques used survey techniques by distributing questionnaires. The data analysis method used Multiple Linear Regression using the SPSS test tool. The hypothesis testing method used the t test, F test, and the coefficient of determination (R2). The results showed that community participation and competence of village government officials had a positive and significant effect on village fund management accountability in Gatak District, Sukoharjo Regency. Transparency has not significant effect on the accountability of managing village funds in Gatak District, Sukoharjo Regency. Community participation, competence of village government officials, and transparency are able to explain village fund management accountability by 35.6%, the remaining 64.4% is explained by other factors not explained in the regression model. Keywords : Village funds, accountability, community participation, competence, transparency.
Ta'aqquli Behavior and Its Effect on Customer Satisfaction and Loyalty of Islamic Banks: A Study on Muslim Student Customers Darma Taujiharrahman; 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.v23i2.6869

Abstract

Indonesian Islamic banks as determined by the ta'aqqul behavior approach to consumption. In order to build a marketing framework model that Islamic banks can employ, this study combines two consumer behavior-based marketing theories, namely the expectation disconfirmation theory and the Islamic consumer behavior theory. Service quality and sharia compliance are employed as proxies for the expectation disconfirmation theory and Muslim consumer behavior, respectively. Data for data analysis were gathered through a survey with 100 responses. The analytical technique employs SEM with the PLS approach to analyze the measurement and structural model. According to the study's findings, Muslim customer loyalty is immediately and significantly positively impacted by service quality and customer happiness. The indirect effect of sharia compliance through satisfaction is hence positive but not significant, but the indirect effect of service quality through satisfaction is positive and substantial. This study offers helpful details that Islamic banking can employ to enhance its marketing effectiveness.
Structural Equation Modelling : Pembangunan Desa Pesisir dan Pemberdayaan Masyarakat Terhadap Kesejahteraan Masyarakat Rahmad Sembiring; Muhammad Yusuf; Irawan Irawan; Annisa Ilmi Faried
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.v23i2.7269

Abstract

Penelitian ini bertujuan untuk mengetahui sejauh mana tingkat kesejahteraan masyarakat yang dipengaruhi oleh pembangunan Desa Peisir dan Pemberdayaan Masyarakat Desa – Desa di Kabupaten BatuBara. Pendekatan yang dilakukan dalam penelitian ini adalah pendekatan kuantitatif yang menggunakan unit analisis informan dengan teknik pengumpulan data melalui kuesioner, dan studi dokumen. Metode yang digunakan dalam pengumpulan data adalah metode kuantitatif yang didukung oleh SEM-PLS. Hasil penelitian membuktikan Pembangunan Desa Pesisir berpengaruh positif terhadap kesejahteraan masyarakat Desa. Aspek-aspek yang berhubungan dengan pembangunan desa pesisir yang ditinjau dari jumlah keluarga sejahtera, tingkat pendidikan dan jenis pekerjaan dalam hal ini tipe pertaniaan dan nelayan memiliki hubungan yang erat dengan pembangunan desa dan kesejahteraan pada semua tahap. Partisipasi masyarakat berpengaruh positif terhadap kesejahteraan masyarakat Desa. Aspek-aspek yang berhubungan dengan partisipasi dibagi dalam 3 tahap, yaitu tahap persiapan, pelaksanaan dan pemeliharaan. Bentuk partisipasi masyarakat dalam tahap persiapan berupa kehadiran dan ide atau pemikiran. Pada tahap pelaksanaan bentuk partisipasi masyarakat berupa sumbangan tenaga, material dan dana. Sementara pada tahap pemeliharaan, bentuk partisipasi hanya berupa sumbangan tenaga.
Audit Opinion and Audit Report Lag Galuh Artika Febriyanti
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.v23i1.5221

Abstract

Financial statements are one of the sources of information used by internal and external parties of a company for decision making. These statements are audited by a public accountant, hence the presented information go through an independent assessment process. The accountants are required to complete the audit reports on time, but many issuers still do not publish financial statements early, so leading to an audit report lag. Therefore, this study aims to determine the effect of audit opinion, audit tenure, and firm size on the report lag. The companies involved were basic and chemical industries that published financial statements in rupiah between 2019-2020. Furthermore, the total population was 160 manufacturing companies listed on the Indonesia Stock Exchange in 2019-2020. The sample consisted of 124 companies that met the criteria and the multiple linier regression test was used. The results showed audit opinion had a significant effect on report lag, while the firm size and audit tenure had no significant effect.
ANALISIS PENGARUH PERSEPSI KUALITAS, PERSEPSI HARGA, CITRA MEREK, PROMOSI, DAN LOKASI TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PT GRAHA SEJAHTERA BAROKAH Rizqi Maula Afif
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.v23i2.6909

Abstract

The aim on this study is to analyze the factors that influence Purchasing Decision on subsidized house developed by PT.GSB ini Jepara. The data were analyzed by using Multiple linear regression analysis. The result of the study showed that Perceived Quality, Perceived Price, Brand Image, Promotion, and Location has a significant effects on consumer Purchasing Decision (57,2%). An increase in these factors will increased chance on consumer purchasing decision to buy the subsidized house of PT GSB. Keywords: Purchase decision, Perceived Quality, Perceived Price, Brand Image, Promotion, Location.
Analisis Perbedaan Anggaran, Realisasi dan Daya Serap Belanja Daerah (Provinsi Sumatera Utara dan Provinsi Jawa Tengah) Juliati Juliati; Trisninik Ratih Wulandari; Arum Kusumaningdyah Adiati
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.v23i1.3446

Abstract

This study is to determine whether there are differences in the budget, realization and absorption of regional expenditures in districts in North Sumatra and Central Java provinces. The data used in this study are 31 regencies in North Sumatra Province and 29 regencies/cities in Central Java Province. This study uses the Mann Whitney Non-Parametric Test to test whether there are differences in budget, realization and absorption in districts/cities in the two provinces. The results of this study indicate that the first hypothesis is accepted, the second hypothesis is accepted for operational expenditure realization, capital expenditure realization and regional expenditure realization, while the third hypothesis is rejected.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE DAN ENTERPRISE RISK MANAGEMENT TERHADAP NILAI PERUSAHAAN
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.v23i2.7134

Abstract

This study aims to examine and determine the effect of disclosure of corporate social responsibility, good corporate governance, enterprise risk management on firm value. The research method is included in quantitative research using purposive sampling method and found a sample of 35 mining companies. The data used in this research is secondary data. The data analysis method used to test the hypothesis is the multiple regression model. The results of this study indicate that Good Corporate Governance has a positive effect on firm value while Corporate Social Responsibility and Enterprise Risk Management have no effect on firm value. The conclusion in this study is that managerial share ownership in GCG provides impetus for management to act in line with the interests of stakeholders so that relationships can be established that can increase company value.
Effect of Sales Growth, Profitability, Liquidity, and Leverage on Profit Growth Yasir Maulana; Elda Mesyani
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.v24i1.6687

Abstract

The purpose of this research is to analyze the relationship between sales growth, profitability, liquidity, and leverage at publicly traded food and beverage firms in Indonesia from 2011 to 2019. From 2011-2019, 26 food and beverage companies were listed on the IDX; 11 of these were randomly selected to be included in the study. Here, Eviews is employed to run a random effect panel data regression model. Profit growth of food and beverage firms listed on the IDX between 2011 and 2019 was found to be significantly influenced by sales growth, profitability (ROE), liquidity (Cash Ratio), and leverage (DAR). For the period 2011-2019, food and beverage firms included on the IDX have had a positive and statistically significant impact from Sales Growth on their Profit Growth. Companies in the food and beverage sector that are part of the IDX and have a positive return on equity (ROE) will see their profits increase over the 2011-2019 time period. During the period 2011-2019, the profit growth of food and beverage companies listed on the IDX was negatively and significantly impacted by both liquidity (Cash Ratio) and leverage (DAR).
Fenomena Komplain Nasabah PAYDI PT Axa Mandiri Financial Services terhadap Kinerja Perusahaan (Studi Kasus pada PT AMFS Jember Area) Fitria Tidarina; Siti Maria Wardayati; Alwan Sri Kustono
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.v23i1.4280

Abstract

This study aims to explore the complaint phenomenon from Axa Mandiri Finansial Services customer in the Jember area. This is a qualitative research with a case study approach. The research took place at the Mandiri Jember area form 2020 to 2021. Choosing field research to understand study in-depth situations . The researcher observes, records, interview, explores sources that are closely related to the events that occurred at that time. The result of this study that complaints have an impact on customer’s buying interest ad FA’s convidence to sell insurance products. RBC helps FA to assure customer that the company in the good condition. The Resechers found indication of fraud in several customer complaints cases. Finally, the implementation of EDS has proven to be affective in reducing the number of fraud and avoiding complaints in the future. FA need a condusive environment to get positive vibes to improve theirs performance. Their good performance help company to increase its solvency.
PENGARUH KESEIMBANGAN KEHIDUPAN DAN PEKERJAAN, KONFLIK PEKERJAAN-KELUARGA DAN PEMOTONGAN UPAH TERHADAP KESEJAHTERAAN PSIKOLOGIS KARYAWAN DENGAN STRES KERJA SEBAGAI VARIABEL INTERVENING Tyas Arum Sulistyorini
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.v23i2.7124

Abstract

The COVID-19 pandemic has brought changes in various aspects of life and one of them is in work. The existence of the COVID-19 pandemic has forced companies to take steps to minimize the risk of their employees contracting COVID-19 by implementing a work from home policy. The employee stated that while working from home he experienced pressure from two sides which caused an increase in stress among employees who worked from home considering that Instituion X had implemented this policy since March 2020. The purpose of this study was to determine the factors that increase psychological well-being. Institution X’s employees who work from home during the COVID-19 pandemic. This research is a case study where the source of the data obtained from the answers to the questionnaire by the research respondents. Work-life balance has a negative effect on work stress, work-family conflict and wage cuts have no effect on work stress, work-life balance has a positive effect on psychological well-being, work-family conflict and work stress negatively affect psychological well-being, wage cuts have no effect on psychological well-being. Keywords: work-life balance, work-family conflict, pay cuts, psychological well-being, work stress

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