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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
 87   88   89   90   91 
ANALISIS VALUASI SAHAM SYARIAH SEKTOR BATUBARA MENGGUNAKAN METODE FCFE DAN RELATIVE VALUATION DIMASA PANDEMI COVID-19 YANG TERDAFTAR DI ISSI Rusdi Riduan Pulungan; Maryam Batubara; Nur Ahmadi Bi Rahmani
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.v23i2.7150

Abstract

In stock investing, various market sentiments, both negative and positive, come one after another to make the performance of stocks fluctuate more regardless of their own fundamental factors, both in crisis situations and in conducive market conditions it is very important for investors to know the intrinsic value of a stock in order to make the right decision in choosing stocks, and make decisions when to buy, hold or sell. This study aims to determine the intriguing value of coal sector stocks listed on the Indonesian Sharia Stock Index (ISSI) using the FCFE and Relative Valuation methods. This research uses fundamental analysis methods with a quantitative descriptive approach. The results of this study are known that the calculation results of the FCFE method when compared to the price on December 31, 2021, HRUM shares are still Undervalued at Rp. 12,389. Furthermore, the shares are still undervalued at Rp. 55,112. Then BOSS shares are still undervalued at Rp. 102. Then the calculation results using the Relative Valuation method are calculated with the P/E Ratio of HRUM shares already Overvalued Rp. 846. Furthermore, BSSR shares are still undervalued at Rp. 12,748. Finally, BOSS shares have been overvalued at Rp.-1,349 or Rp. 50. When calculated by PBV (price to Book Value) HRUM shares of Rp. 1,928 are overvalued, then BSSR shares of Rp. 3,918 are overvalued, and BOSS shares of Rp. -157 or Rp. 50 are overvalued.
Studi Mengenai Destination Brand Self-Congruence Dan Pengaruhnya Pada Destination Brand Engangement Pengunjung Acara Comic Frontier Muhamad Syafiq
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.v23i1.4984

Abstract

Industri pariwisata menjadi sektor bisnis yang penting di Indonesia. Pariwisata dalam bentuk acara sedang marak diselenggarakan di Indonesia, karena memiliki peluang bisnis yang besar. Namun penelitian mengenai destinasi wisata mengenai suatu acara masih jarang dilakukan. Penelitian ini menguji apakah ada kesesuaian diri dari pengunjung Comic Frontier dengan merk acara Comic Frontier. Peneliti juga ingin melihat apa saja faktor yang mempengaruhi pengunjung untuk melakukan kunjungan atau bahkan rekomendasi kepada orang lain. Penelitian ini juga menguji apakah teknik pemasaran untuk acara memiliki kesamaan dengan pariwisata pada umumnya seperti tempat wisata atau tempat hiburan. Populasi penelitian meliputi para pengunjung acara Comic Frontier yang telah melakukan kunjungan setidaknya satu kali ke acara Comic Frontier. Data penelitian dianalisis menggunakan pendekatan Partial Least Square (PLS). Hasil analisis menunjukkan bahwa quality of tourism destination berpengaruh positif dan signifikan terhadap destination satisfaction pengunjung acara comic frontier; memorable tourist experience berpengaruh positif dan signifikan terhadap destination brand self-congruence pengunjung acara comic frontier; destination brand self-congruence berpengaruh positif dan signifikan terhadap destination satisfaction pengunjung acara comic frontier; destination brand self-congruence berpengaruh positif dan signifikan terhadap destination brand engangement pengunjung acara comic frontier; destination satisfaction berpengaruh positif dan signifikan terhadap destination brand engangement pengunjung acara comic frontier.
PENGARUH MODERNISASI SISTEM ADMINISTRASI DAN TRANSPARANSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Studi Kasus pada Kantor Pelayanan Pajak Pratama Semarang Timur) Zahra Dinul Khaq; Imam Setijawan
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.v23i2.11119

Abstract

The purpose of this study aims to determine empirically : 1 ) the influence of modernization of the tax administration system on tax compliance body , 2 ) the effect of tax transparency on tax compliance entities listed in STO East Semarang. Sources of data in the research is a primary data obtained from the questionnaires of WP Agency shaped CV and PT are listed in STO East Semarang . The method used is quantitative method with a survey approach . The sampling technique in this study using a convenience sampling technique . The analytical method used is multiple regression analysis . Partial hypothesis testing using t test and simultaneously by using F test with a significance level ( α ) of 0.05 . The results showed that the modernization of the tax administration system significantly influence taxpayer compliance. And transparency of taxation significant effect on taxpayer compliance. Keywords : Administration of taxation, taxpayers Compliance , Modernization, Transparency , taxpayer .
Strategic Core: Brand Elements and Self Development Heri Wahyu Pratama
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.v23i2.6644

Abstract

Consumer behavior at this stage has transformed a new range of suitability that benefits every brand developer. Technology has been getting closer to the ideal environmental destination in society. However, the effect is not always positive. Our study has completed the integration model on brand development research. Researcher's study on next level will have a continuing influence on the self-conformance relationship. Keywords: Consumer-brand identification, Self-concept, Generation Z, Destination quality, Strategic brand management
EFEKTIVITAS PROGRAM SANTUNAN INSENTIF ANAK DIDIK ( SIADIK) LAZNAS SAHABAT YATIM INDONESIA DI KOTA MEDAN DARI TAHUN 2018-2022 Aufa Khirman Fadhillah; Andri Soemitra; Mustafa Kamal Rokan
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.v23i2.7361

Abstract

Education is a very fundamental right for children. The programs run by LAZNAS Sahabat Yatim Indonesia certainly have their own goals as well as educational programs, one of which is SIADIK which has the goal of providing a little pocket money assistance from what you set aside to help develop their smiles when they can enjoy their school snacks and can get proper and better education. Intensive student compensation (SIADIK) is a program from the Indonesian orphan friend foundation to overcome poverty in studying, and to participate in helping the government in overcoming poverty to create a quality society in various aspects of the field because new generations will emerge who have skills in building a nation. Besides that, the effectiveness of the Intensive Compensation Program for Students (Siadik) Laznas Friends of Indonesian Orphans is needed, especially in the city of Medan. This research is descriptive with a qualitative approach. Descriptive research has characteristics that can reveal or dissect various natural and social phenomena in society specifically. The research results of the Student Incentive Compensation Program (SIADIK) conducted by the National Amil Zakat Institute (LAZNAS) Sahabahat Yatim Indonesia in the city of Medan, namely by searching for children who will receive assistance to schools or to the surrounding environment, requesting data necessary, and distribute funds directly to children who will receive the compensation. The effectiveness of the assistance carried out by LAZNAS Sahabat Yatim Indonesia in the city of Medan can be seen from the satisfaction and use of the money by the children.
PENGARUH AKUNTABILITAS PENGELOLAAN KEUANGAN DANA DESA, KEBIJAKAN DESA DAN PARTISIPASI MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT DESA DEMANGAN, KECAMATAN SAMBI, KABUPATEN BOYOLALI Fentina Budi Nestiti; Suhesti Ningsih; Wikan Budi Utami
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.v23i1.5770

Abstract

Abstract This study aims to determine the effect of accountability in the financial management of village funds, village policies and community participation on community welfare. This type of research uses quantitative research. The population used is the Village Apparatus, Village Consultative Body (BPD), Village Apparatus and the community in Demangan Village with the number of samples used in this study as many as 100 respondents. This research uses purposive sampling method. The data used in this study is primary data in the form of a questionnaire which will be processed using SPSS software version 23.0. The results of the analysis used in this study is Multiple Linear Regression Analysis. The results of the research that have been carried out show that partially village policies and community participation have a positive and significant effect on community welfare. As for the accountability of the financial management of village funds, it does not affect the welfare of the community. Keywords : Village Fund Financial Management Accountability, Village Policy, Community Participation and Community Welfare.
ANALISA KINERJA BERKELANJUTAN MELALUI MANAJEMEN HUBUNGAN PEMASOK (STUDI PADA PERUSAHAAN KELAPA SAWIT) Fredi Budiyanto; Susilo Toto Rahardjo
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.v23i2.7013

Abstract

Penelitian ini bertujuan memahami bagaimana perusahaan kelapa sawit dapat meningkatkan kinerja berkelanjutannya melalui strategi hubungan pemasok yang efektif. Populasi yang akan digunakan dalam penelitian ini adalah mereka yang memilliki pengetahuan tentang materi yang diteliti dan pernah bekerja di industri kelapa sawit. Pengambilan sampling pada penelitian ini menggunakan purposive sampling. Hasil penelitian menunjukkan antara lain bahwa manajemen rantai pasok berkelanjutan dijabarkan dengan proses atau system dari pengelolaan kelapa sawit Dalam mencapai kesuksesan pada manajemen hubungan pemasok yang berkelanjutan, pemilihan kriteria pemasok seharusnya tidak hanya berfokus pada keriteria ekonomi saja melainkan mencakup semua aspek triple bottom line. Program sertifikasi menjadi hal utama dalam penerapan rantai pasok kelapa sawit yang berkelanjutan. Program sertifikasi ini penting bagi kelangsungan produk. Industry kelapa sawit juga telah menunjukkan komitmen yang tinggi dari pemasok maupun perusahan kelapa sawit untuk mengelola risiko keberlanjutan antara keduanya. Kata kunci: Strategi, Pemasok, Kinerja Berkelanjutan, Manajemen Rantai Pasok, dan Manajemen Risiko
ANALISIS PENGARUH PENGETAHUAN PERPAJAKAN, TARIF PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA SEMARANG Giovany Wibowo; Maryono Maryono
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.v24i1.8297

Abstract

Taxes are the largest income in each region which greatly influences the progress of the economy of a country where taxpayer compliance is an obedient and aware attitude of taxpayers in paying and reporting taxes, where the tax is a separate problem in a region. From a sample of 100 people from this study, it was found that knowledge of taxation, tax rates and tax sanctions had a positive and significant influence on taxpayer compliance as well as the results of the test for the coefficient of determination in this study, where the value of the adjusted R Square was 0.522, which means that the variable ability of tax knowledge , tax rates and tax sanctions in explaining the variable of taxpayer compliance amounted to 52.2 percent, the remaining 47.8 percent was explained by other variables outside this study Keywords: knowledge of taxation, tax rates, tax sanctions and taxpayer compliance
Kualitas dan Kinerja Auditor Teruji di Tengah Pandemi Covid 19, Apakah Masih Bisa Bertahan? Richard Andrew
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.v23i1.5881

Abstract

Di era pandemi covid 19 banyak perusahaan yang tidak mau menyampaikan laporan keuangannya secara tepat waktu padahal hal itu penting untuk keberlangsungan usaha mereka.Ketepatan laporan keuangan membuat analisis yang benar dan tepat dalam memprediksi kerugian sejak dini. Tujuan penelitian ini untuk menganalisis dan mengetahui analisis profitabilitas, ukuran perusahaan dan struktur kepemilikan manajerial terhadap ketepatan waktu pelaporan keuangan selama pandemi covid 19 ini. Metode penelitian yang digunakan adalah kuantitatif kausal komparatif dimana pada penelitian ini menghitung sejauh mana hubungan sebab akibat antara dua variabel atau lebih yaitu variabel X dan Y. Hasil penelitian menunjukkan bahwa profitabilitas, ukuran perusahaan dan kepemilikan manajerial tidak memiliki pengaruh signifikan terhadap ketepatan waktu pelaporan keuangan pada perusahaan jasa, dagang dan investasi di tengah pandemi covid 19.
MENINJAU PENERAPAN INSENTIF PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) UNTUK GREEN BUILDING: STUDI KASUS KOTA BANDUNG Septiana, Rhama Aulia; Elvinna, Dina; Aprilia, Nabila; Arkananta, Rajwa Ryanda; Mondong, Juandinho Dwantara Yosua
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16272

Abstract

The implementation of the green building concept is believed to be one of the solutions to reducing emissions caused by environmentally unfriendly construction. Green building incentives in the PBB-P2 sector can serve as an effective policy alternative to encourage public interest in constructing environmentally oriented buildings. To examine the policies and implementation of these incentives in Indonesia, this study focuses on analyzing the policies and application of PBB-P2 incentives for green buildings in Bandung City and reviewing green building tax incentives in other countries as benchmarks for implementing green building initiatives in Indonesia. Research findings reveal that the implementation of the Property and Urban/Rural Land Tax (PBB-P2) incentives for green buildings in Bandung City has not been optimal. Key challenges include limited public awareness, unclear regulations, and low public interest in green buildings. The government needs to periodically evaluate the implementation of tax incentive policies, enhance public awareness campaigns on PBB-P2 incentives, establish clear incentive durations, and foster collaborations between the government and the private sector to support green buildings through incentive programs such as low-interest rates and ecolabeling. These efforts aim to improve the quality of the policy framework. 

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