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INDONESIA
Journal of Accounting and Management Innovation
Published by Universitas Pelita Harapan Medan
ISSN : 25485709     EISSN : 25484990     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
Journal of Accounting and Management Innovation is a publication managed by Business school with Research and Community Services Center of Universitas Pelita Harapan Medan. This publication is a means to diseminate and develop expertise on the area of management, accounting, hospitality whether it is theroretically or applied sciences. Lecturer, researcher and practitioner are encouraged to publish their study in this publication.
Arjuna Subject : -
Articles 148 Documents
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Pengaruh Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Batam Siregar, Dian Lestari
Journal of Accounting and Management Innovation Vol 1, No 2 (2017)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Pajak menjadi salah satu sumber pendapatan negara yang dipergunakan untuk dana pembangunan nasional guna mewujudkan kesejahteraan seluruh masyarakat di Indonesia.  Untuk itu pengembalian Surat Pemberitahuan (SPT) diperlukan guna perhitungan dan/atau pembayaran pajak sesuai dengan ketentuan peraturan perundang-undangan perpajakan. Namun realisasi pengembalian Surat Pemberitahuan (SPT) untuk wilayah kota Batam menunjukkan penurunan dari tahun ke tahun. Hal ini terjadi karena kesadaran masyarakat terhadap kegunaan pajak masih rendah dan sanksi yang ada dirasa ringan dan kurang tegas. Penelitian ini bertujuan untuk melihat pengaruh kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Batam. Penelitian ini menggunakan metode analisis data kuantitatif dengan menggunakan model ekonometrika yaitu metode analisis regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa variabel kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak yang ditunjukkan oleh nilai thitung (2,808) > ttabel (1,984). Begitu juga dengan variabel sanksi pajak terhadap kepatuhan wajib pajak dimana thitung (2,459) > t tabel  (1,984) yang berarti sanksi pajak mempengaruhi kepatuhan wajib pajak dalam membayar pajak pribadi. Untuk nilai  Fhitung  diperoleh sebesar 20,109 > F tabel sebesar 3,09 yang artinya kesadaran wajib pajak dan sanksi pajak secara simultan berpengaruh terhadap kepatuhan wajib pajak dalam membayar pajak pribadi pada Kantor Pelayanan Pajak Pratama Batam.Kata kunci: Kesadaran Wajib Pajak, Sanksi Pajak, dan Kepatuhan Wajib Pajak
EVALUASI IMPLEMENTASI PELAPORAN KEUANGAN SEBAGAI BENTUK AKUNTABILITAS ORGANISASI KEAGAMAAN Gedi Raya, Maria Kurniati
Journal of Accounting and Management Innovation Vol 1, No 1 (2017)
Publisher : Universitas Pelita Harapan Medan

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Abstract

The purpose of the research to find out whether the financial reporting that is applied by the Catholic Church of St. Paulus Miki Salatiga has been in accordance with the standards established Archdiocese of Semarang and SFAS 45, 2011. The research method used is descriptive qualitative research analysis method using case studies. The results of this study indicate that the financial statements produced by the Catholic Church of St. Paulus Miki Salatiga was aligned with the standards established Archdiocese of Semarang and SFAS 45, 2011 by presenting the Financial Position Reports, Activity Reports, Cash Flow Statement, and Notes to Financial Statements. However there are differences in the way of adjustment and recording of financial statements made by the Catholic Church of St. Paulus Miki Salatiga against the revised SFAS 45, 2011 in accordance with the characteristics of the parish.Keywords: SFAS 45, financial statements, accountability
RATING PERUSAHAAN TERBUKA DI INDONESIA BERDASARKAN ANALISIS DAN PEMBERIAN BOBOT PADA KUALITAS KARAKTERISTIK LAPORAN KEUANGAN Aprilia, Christina
Journal of Accounting and Management Innovation Vol 2, No 1 (2018)
Publisher : Universitas Pelita Harapan Medan

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Abstract

High-quality information plays an important role and should be obtained by decision makers from a variety of backgrounds. Currently, easy and time saving way frequently used by decision-makers is the use of intermediary analyzes in the form of rating information on the quality of companies financial statements. The purpose of this study is to provide alternative rating of quality measurement information from the Financial Statement Accounting standpoint. Accounting viewpoint question is by using qualitative characteristics as indicators that must be met in a Financial Statement. This study used an exploratory non mainstream approach on 438 companies in Indonesia. The data used was secondary data collected using documentation.The results showed that the rating of companies that have good, and mid quality in qualitative characteristics are in line with the companies rating using other indicators such as compliance with GCG, the resilience of economy, the business continuity assessed using the financial performance, and also the pattern of active shares in the capital market. Hence, it can be concluded that the rating by using qualitative characteristics of financial statements can be used as an alternative way and provide value-added information. This alternative rating way is simpler and easier, but it has benefits for diverse backgrounds decision makers. Keywords: Quality of Information, Financial Statements, Qualitative Characteristic, Rating.
TINGKAT PEMAHAMAN DAN KESIAPAN MASYARAKAT TERHADAP KEBIJAKAN REDENOMINASI BUKAN SANERING STUDI DI WILAYAH YOGYAKARTA Sujarweni, Wiratna
Journal of Accounting and Management Innovation Vol 1, No 1 (2017)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Rupiah redenomination needs the public’s understanding on the policy that will be held. The research objective aims to find and analyze the public’s understanding on redenomination and the sanering, to find the public’s understanding in Yogyakarta area on the implementation of the policy. Research population was the people who live in Yogyakarta. The research sample was using purposive sampling and incidental sampling. This research was descriptive quantitative research. The analysis device was statistic descriptive. The result shows that public’s understanding level on correct redenomination as much as 45.63%, as much as 54.38% are still confuse with redenomination term. The understanding level on sanering is as much as 47.14%,meanwhile Yogyakarta’s people who doesn’t know on sanering is as much as 52.86%. The result of descriptive processing on the readiness of redenomination policy implementation is as muchas 68 peoples (68%) are ready to implement the redenomination, meanwhile 32 peoples (32%) are not ready or disagree on implementation because they are doubt on economics turmoil, budgets cuts, and unstable inflation in making the redenomination will not succeed.Keywords: understanding, readiness, redenomination, sanering
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERUBAHAN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Natalia, Erni Yanti
Journal of Accounting and Management Innovation Vol 1, No 2 (2017)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang berpengaruh terhadap perubahan laba pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel independen yang akan diteliti dibatasi pada variabel NPL, ROA dan BOPO. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di BEI yaitu bank swasta dan asing sebanyak 19 perusahaan perbankan. Metode pengambilan sampel dilakukan dengan purposive sampling. Model penelitian ini menggunakan Analisis Regresi Berganda. Data dianalisis dengan SPSS versi 21, dengan tingkat signifikansi (level sig) sebesar  5% (0,05). Hasil penelitian menunjukkan bahwa NPL, ROA, dan BOPO secara simultan berpengaruh dan tidak signifikan terhadap Perubahan Laba.
PENGARUH FAKTOR RESIKO TERHADAP PURCHASE INTENTION - PRIVATE LABEL BRAND TERHADAP MASYARAKAT BATAM Hasan, Golan
Journal of Accounting and Management Innovation Vol 1, No 1 (2017)
Publisher : Universitas Pelita Harapan Medan

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Abstract

Nowadays, the retail industry in Indonesia is booming. Retail outlets in Indonesia has increased by 10-15% each year. To keep up and compete with other retailers, they create their own brands which are known as private label brand. Private label brand is less known and inferior to national brand which causes consumers to question the quality of the product. Thus, consumers perceive risk when a product is less famous. The samples in this study were drawn from consumers who had purchased private label brand groceries in retail shops located in Batam. A total of 360 questionnaires were distributed and 344 questionnaires were qualified to be used in this research. Results show that financial risk, social risk and psychological risk has significant negative effect on purchase intention. On the other hand, functional risk, physical risk, time risk, and value consciousness are insignificant to purchase intention.Keywords: financial risk, functional risk, social risk, physical risk, time risk, psychological risk, value consciousness, purchase intention, private label brand.
ANALISIS PENGARUH VALUE CONSCIOUSNESS DAN PRICE QUALITY ASSOCIATION TERHADAP PRIVATE LABEL BRAND PURCHASE INTENTION DENGAN ATTITUDE SEBAGAI VARIABEL INTERVENING Rahmanita, Rahmanita; Gunawan, Jekky
Journal of Accounting and Management Innovation Vol 1, No 1 (2017)
Publisher : Universitas Pelita Harapan Medan

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Abstract

The retail business has grown quite rapidly from year to year and encourages retailers launch private label products to strengthen its competitiveness. This study aimed to analyze the influence of value consciousness and price-quality association towards private label brand purchase intention with attitude as intervening. This study used a sample of 210 respondents who are shopping at shopping centers such as Giant, Hypermart, and Carrefour. The statistical methods used in analyzing the data is a multiple regression model. Sampling technique used was convenience sampling technique. The research data that has been collected tested using the program Statistical Package for Social Sciences (SPSS) v.21. The results of this research show a positive influence value consciousness and price quality association of the private label brand purchase intention either directly or indirectly through attitude as intervening.Keywords : private label brands, attitude, purchase intention, value consciousness, price-quality association.
Tourist Perception To Hatten Wine Product As Part Of Balinese Culinary Art Rais, Syafruddin
Journal of Accounting and Management Innovation Vol 1, No 2 (2017)
Publisher : Universitas Pelita Harapan Medan

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Bali as a tourist destination has abundant culture and art attractions such as dances, music, painting, sculpture and culinary arts. Culinary arts is well known for a longtime as part of gastronomy. Wine in Indonesia is dominated by import products but there is a local wine which has a similar quality and the name is hatten wines. This wine has been produced since 1994  using a local grape from Indonesia which is the type alphonse lavallee.The purpose for this research is to identify the potency of Hatten wine products as Bali culinary, tourist perception of Hatten Wine, and how to improve the quality of Hatten Bali as part of  Balinese gastronomy. This research has been done in The Hatten Wine factory and 5 bars and restaurants located in Bali Hyatt Nusa Dua, Sanur Hyatt Hotel, Bali Intercontinental, Hard Rock and Ayana Resort and Spa. As an informant of this research is the management of Hatten Wine and the respondent is tourists that visited the 5 bars and restaurants in each place there were 20 respondents and the total respondents were 100 by using accidental random sampling technique.Analysis shows the indication that Hatten Wine product has been an interest to the foreigners. 70 % of respondent said that Hatten Wine as their souvenir, 60 % of respondent said the quality of the product is very good, 62 % of respondent said that the combination between Hatten Wine product with Balinese cuisine is very good and 60 % of respondent said that the combination between Hatten Wine product with foreign culinary is very good. An effort to improve the quality of Hatten Wine are improving the quality of human resources, promoting the product by providing direct relationship with hotels and restaurants. The conclusion from this research is the foreigners love Hatten Wine product  and enjoying Bali culinary art.
ANALISIS FAKTOR HOSPITALITY MASYARAKAT TERHADAP WISATAWAN DI KAWASAN WISATA PULAU PENYENGAT KOTA TANJUNG PINANG PROPINSI KEPULAUAN RIAU Kawakibi Pristiwasa, I Wayan Thariqy; Augustinus, Daniel Cassa
Journal of Accounting and Management Innovation Vol 1, No 1 (2017)
Publisher : Universitas Pelita Harapan Medan

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Abstract

This study aims to find factor analysis of components that create community hospitality in tourist areas of the Penyengat island of Tanjung Pinang town in Riau Archipelago Province which are in the form of resources and social culture. This study uses qualitative descriptive research regarding the concept of tourism and hospitality population in this study is a form of social situation in the Penyengat Island with participants that are inside that community, tourists and institutional as well as tourism industry players in the region. Instruments in this study are observation and interviews. The interview is conducted with model of coding, interpretation and congrulation. These results indicate that the factor analysis of the hospitality community rating which consists of resources and socio-cultural community, institution or organization in the Penyengat Island.Keywords: tourism, community, tourism industry, institutional
Faktor- Faktor Yang Mempengaruhi Consumer Buying Behavior Terhadap Penjualan Properti di Kota Batam Hasan, Golan
Journal of Accounting and Management Innovation Vol 1, No 2 (2017)
Publisher : Universitas Pelita Harapan Medan

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This research aims on analyzing components effecting customer buying behavior which is measured by brand image, advertisement, service quality, and price on customer buying behavior.  The research object is population of Batam city. Using probability sampling method, samples that meet the requirements are 300 respondence. The data are then analyzed using Statistical Package for Social Sciences (SPSS). The result indicates that advertisement have no significance effect on customer buying behavior. While brand image, service quality, and price have significance effect on customer buying behavior. Keywords: Brand Image, Advertisement, Service Quality, Price, Customer Buying Behavior

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