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<![CDATA[Mempertanyakan Eksistensi Profesi Akuntan Dalam Industri 4.0: Pendekatan Scoping Review ]]>
<![CDATA[Yasmi Nurdin]]>;
<![CDATA[Dian Novita]]>;
<![CDATA[Muhammad Irdam Ferdiansah]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v24i1.7562
<![CDATA[The industrial revolution 4.0 illustrates that all work will be replaced by robots or machines that have artificial intelligence (AI) systems. Now, some human jobs have indeed been replaced by computers and machines. The accounting revolution 4.0 is a new concept that leads to a massive change in the world of accountants. There are three things that need to be considered in the accounting revolution 4.0 to be compatible with the industrial revolution 4.0. The first is a change in accounting processes and systems to support the conditions faced in the future industrial world. Shifting the old paradigm regarding the science and function of accounting is the basis for creating a new paradigm for the science and function of accounting in the future. A new paradigm that requires the involvement of technology in every process and at the same time strengthening the character of accountants will be the main weapon. This new paradigm will shape a different business atmosphere, especially from an accounting point of view. The second stage is the implementation of a new paradigm for accounting professionals. At this point, increasing the standardization and competence of accountants is very important to do. The capability of a professional accountant is now not only a technical worker and bookkeeper but has increased to the stage of strategic decision-making by utilizing the latest technology.]]>
<![CDATA[BANK DALAM MENGHADAPI ERA DISRUPSI FINTECH STRATEGI PERTUMBUHAN BISNIS BRILINK DEMI MENINGKATKAN PENDAPATAN MENGGUNAKAN KERANGKA KERJA MODEL BISNIS KANVAS (Studi Pada PT. Bank Rakyat Indonesia, Persero Tbk.) ]]>
<![CDATA[Widya Hadi Nugraha]]>;
<![CDATA[Susilo Toto Raharjo]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i2.6625
<![CDATA[BRILink is a service for BRI Bank to reach a wider market through collaboration with the community to become a BRILink agent that can serve banking transactions with a sharing fee system. However, the problem that occurs is that business competition in similar services is increasingly competitive. Therefore, the purpose of this study is to find out the application of the Canvas Business Model as a BRILink business growth strategy to maintain and increase competitive advantage in Indonesia so that the profitability of Bank BRI is well maintained. This research is a qualitative research with sample selection by purposive sampling. Samples who became informants were senior managers and managers of the BRILink Network Division. Methods of data collection using direct interviews. The results of the interviews were then observed to determine the company's internal environment in the form of strengths and weaknesses, and the external environment in the form of opportunities and threats as well as to determine the Business Canvas Model of BRILink. Data analysis starts from collecting data directly through interviews, reducing data, presenting data, to drawing conclusions. The results of the study prove that through the integration of SWOT analysis and the Business Canvas Model on the BRILink business, the company finds that the company has new strategic innovation opportunities, namely by supervising, empowering, and providing training to new agents to achieve competitive advantage so that they are able to grow and develop to reach a bigger market. large.]]>
<![CDATA[PENGELOLAAN MODAL KERJA DAN KINERJA KEUANGAN PADA TAHAP SIKLUS HIDUP PERUSAHAAN RITEL ]]>
<![CDATA[Retno Julia Rahayu]]>;
<![CDATA[Sri Mulyantini]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i1.5382
<![CDATA[The purpose of this study was to determine the effect of working capital management on financial performance at the stage of the retail company's life cycle in 2011-2020. With the dependent variable is profitability. The independent variables are working capital management and working capital strategy. The control variables are firm size, leverage, market to book value, sales growth, and capital assets growth rate. This research was conducted on the retail sub-sector listed on the Indonesia Stock Exchange during the years 2011-2020. The sample selection by purposive sampling was used from the entire population of retail sub-sector companies and the sample used was 13 companies for 10 years (2011-2020). Using Hierarchy Linear Model (HLM) with SPSS V22 program analysis. The results showed that there was an influence between working capital management and working capital strategy on financial performance at the stage of the company's life cycle.]]>
<![CDATA[EFEKTIVITAS DAN DAMPAK KEBIJAKAN TAX AMNESTY BAGI PEREKONOMIAN INDONESIA ]]>
<![CDATA[Lusy Lusy]]>;
<![CDATA[Richard Andrew]]>;
<![CDATA[Josephine Rebeka Teresa]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i2.6553
<![CDATA[Taxes have a very important role for a country, the main income of Indonesian state itself also comes from taxes. At the end of August 2021, taxes had donate 1.74% of all state revenues, however, tax revenues were still not optimal. To push state tax revenues, the government proposes a tax amnesty policy (Tax Amnesty). Tax Amnesty is the abolition of taxes that should be paid by disclosing assets and paying a ransom as regulated in Law no. 11 of 2016 concerning Tax Amnesty. The General Purpose of Tax Amnesty is carried out to withdraw "money" from taxpayers which is allegedly kept secret in tax-free countries. The tax amnesty policy it will give an impact with increase incoming money from taxpayers and increase government capital that can be used for the welfare of the people and balance the economy in Indonesia. The method used in this study is a literature study research method. Based on the research has been done it can be concluded that the tax amnesty policy in Indonesia still not running effectively yet, but has a positive impact on the growht of tax revenue]]>
<![CDATA[STRATEGI PEMILIHAN SUBCONTRACTOR UNTUK MENINGKATKAN KINERJA BISNIS PADA INDUSTRI KONSTRUKSI ]]>
<![CDATA[Yunan Wijaya]]>;
<![CDATA[Susilo Toto Raharjo]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v24i1.8329
<![CDATA[In the world of work it is demanded to complete work quickly, effectively, efficiently and with the best possible quality, including in the construction industry. Sometimes the project requires a workforce that is more or more skilled than what is currently owned to improve the company's performance. So that a strategy emerged to delegate work to other companies.However, if there is cooperation between the two parties, there will be the potential for conflict between the main contractor and the subcontractor. Therefore a strategy is needed to overcome conflicts that occur between the main contractor and subcontractors, then a strategy is also needed to avoid these conflicts. In choosing a subcontractor, a strategy is also needed so that from before starting work until its completion it can run smoothly. Keywords: Main Contractor and Subcontractor, Construction Industries, Conflict Between Main Contractor and Subcontractor, Choosing Subcontractor, Company Performance]]>
<![CDATA[PENGARUH KEPUASAN KERJA, PENGEMBANGAN KARIR, DAN LINGKUNGAN KERJA TERHADAP TURNOVER INTENTION DI PT XYZ ]]>
<![CDATA[Ariel Azzario Rachmandha]]>;
<![CDATA[Renny Husniati]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i1.5693
<![CDATA[This study is a quantitative study with the aim of knowing and proving the effect of job satisfaction, career development, and work environment on turnover intention at PT XYZ. The population in this study were employees of PT XYZ with staff positions, then the number of samples was determined as many as 88 respondents using the purposive method and convenience sampling and data were collected by google form. The analytical technique used in this research is using inferential analysis using SmartPLS 3.3.5. In this study, the results of the R Square value is 0.641 or 64.1%, then the results of hypothesis testing in this study are as follows, (1) there is a positive and significant effect between job satisfaction on turnover intention which has an effect of 0.144, (2) there is a positive and significant influence between career development on turnover intention which has an effect of 0.542, and (3) there is a positive and significant effect between the work environment on turnover intention which has an influence of 0.231, and (4) the variables of job satisfaction, career development, and work environment simultaneously affect turnover intention]]>
<![CDATA[Meneropong Ketajaman Digital Leadership Era Pandemi Covid-19 Pada Rumah Sakit Tipe C Di Bali Selatan ]]>
<![CDATA[Anak Agung Intan Pramesti]]>;
<![CDATA[Gede Sri Darma]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i2.6544
<![CDATA[Tujuan penelitian ini adalah untuk menganalisa permasalahan dengan mengkaji Ketajaman Digital Leadership di Era Pandemi Covid-19 Pada Rumah Sakit Tipe C Di Bali Selatan. Penelitian ini dilakukan di Rumah Sakit Umum Surya Husadha Nusa Dua Kabupaten Badung, Provinsi Bali dengan menggunakan metode kualitatif. Pengambilan sampel menggunakan purposive sampling, dengan 6 orang responden yang berasal dari manajemen dan staff rumah sakit. Pengambilan data melalui cara wawancara, observasi dan dokumentasi yang dianalisis dengan triangulasi sumber. Hasil menunjukkan bahwa adanya perubahan yang signifikan dalam aspek komunikasi selama era pandemi COVID-19. Selain itu, penerapan digital leadership meningkatkan fleksibilitas serta menciptakan komunikasi yang efektif, efisien, dan transparan dalam memaksimalkan pemanfaatan penerapan media digital pada operasional rumah sakit. Disamping aspek komunikasi, Digital Leadership yang telah ada pada rumah sakit ini sebelum pandemi COVID-19 antara lain telemedicine, pendaftaran atau reservasi pelayanan poli melalui web, rekam medis serta resep elektronik dan pelatihan secara virtual (web-learning). Hambatan dalam penerapan digital leadership adalah maraknya berita hoax, tuntutan menggunakan gadget yang lebih canggih dan ketergantungan terhadap koneksi internet, sedangkan faktor pendukungnya adalah kebiasaan dalam menggunakan teknologi informasi menjadikan transformasi lebih mudah, koordinasi jadi lebih cepat dengan adanya fleksibelitas terkait hal yang urgensi serta adanya dorongan internal dan eksternal dari individual karyawan.]]>
<![CDATA[PENGARUH PEMAHAMAN AKUNTANSI, PENGENDALIAN INTERNAL DAN EFEKTIVITAS PENERAPAN SAP BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA SKPD KABUPATEN ACEH BARAT DAYA ]]>
<![CDATA[Intan Rizkia Chudri]]>;
<![CDATA[Yuslaidar Yusuf]]>;
<![CDATA[Aldo Gemara]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i2.7223
<![CDATA[This study aims to examine the effect of accounting understanding, internal control and the effectiveness of accrual-based SAP implementation on the quality of financial reports in SKPD Aceh Barat Daya District. Research data were collected through a list of questions/questionnaires and a study of documentation. Hypothesis testing using multiple linear regression analysis, joint test and partial test is intended to determine jointly and partially the effect of the independent variable on the dependent variable at the 95% confidence level (α = 0.05). This study focuses on understanding accounting, internal control and the effectiveness of accrual-based SAP implementation affects the quality of financial reports at SKPD Aceh Barat Daya Regency. The sample size of this study was 60 employees. The results showed that the simultaneous test of the variables of accounting understanding, internal control and the effectiveness of the accrual-based SAP implementation simultaneously affected the quality of financial reports at the SKPD of Aceh Barat Daya Regency. Then partially, the understanding of accounting has an effect on the quality of financial reports at the SKPD of Southwest Aceh Regency. Internal control affects the quality of financial reports at the SKPD of Southwest Aceh Regency. The effectiveness of the accrual-based SAP application affects the quality of financial reports at the Southwest Aceh District SKPD.]]>
<![CDATA[Analisis Pengaruh BUMDES Terhadap Pengembangan Ekonomi Desa di Era Pasca Pandemic ]]>
<![CDATA[Munasiron Miftah]]>;
<![CDATA[Alfatih S. Manggabarani]]>;
<![CDATA[Marlina Marlina]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v24i1.9070
<![CDATA[The existence of Village-Owned Enterprises (BUMDES) as Strengthening the Village Economy. This village-owned enterprise is one of the institutions engaged in the social and economic fields and as a service provider to the village community mainly regarding the field of business. The research method used in this study is a qualitative research with a descriptive approach, with a focus on research: (1) Management Management of Village-Owned Enterprises (2) Community Income Before and After the Existence of Village-Owned Enterprises (BUMDES) in the Post-Pandemic Era. The result of this study is that the existence of village-owned enterprises is in accordance with the regional regulations of Lebak Banten Regency which is then regulated by the village with village regulations regarding village-owned enterprises.) – 8,215. Because probability (Sig) 0.000 < 0.05 then Ho is Rejected, meaning that there is an influence before and after the existence of BUMDes. Based on the results of the processing, it can be concluded that the existence of BUMDes greatly influences the economic development of the village.]]>
<![CDATA[PENGARUH PENGGUNAAN DIGITAL MARKETING TERHADAP VOLUME PENJUALAN DI MASA PANDEMI COVID-19: STUDI KASUS PRODUK UMKM MAKANAN KHAS BANTEN DI KOTA SERANG ]]>
<![CDATA[Erwan Darmawan]]>;
<![CDATA[Raga Aqino]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i2.6269
<![CDATA[Penelitian ini bertujuan untuk mengelaborasi kinerja Usaha Mikro Kecil dan Menengah (UMKM) di masa pandemi Covid-19 berdasarkan tingkat penjualannya. Pandemi membuat mayoritas sektor ekonomi terutama UMKM menjadi stagnan dan banyak yang mengalami kebangkrutan. Hal ini yang membuat pelaku usaha UMKM mengubah strategi penjualan melalui skema digitalisasi, dimana pemasaran digital ini memanfaatkan marketplace dan media sosial sebagai teknik pemasarannya. Selain itu pelaku UMKM harus dapat bersinergi dengan warganet dalam permasaran produk dan jasa. Metode yang digunakan dalam penelitian ini dianalisis dengan menggunakan kuesioner sebagai alat pengumpulan data dengan 35 responden. Kuesioner ini mencakup pertanyaan tertutup, diukur dengan skala likert. Data yang terkumpul dianalisis dengan strukturral equation medeling dengan alat analisis program Partial Least Square (SmartPLS) untuk mengetahui hubungan keterkaitan antara variabel digital marketing terhadap volume penjulan UMKM di Kota Serang. Berdasarkan hasil penelitian bahwa digital marketing mempengaruhi volume penjulan positif dan signifikan. Artinya bahwa digital marketing mempunyai pengaruh besar terhadap peningkatan volume penjulan dan meningkatakan keuntungan bagai UMKM produk makanan khas Banten. Manfaatnya memberikan rekomendasi dan masukan pada pemangku kebijakan dengan meninjau kinerja pelaku UMKM produk makanan khas Banten di Kota Serang Propinsi Banten.]]>
