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INDONESIA
Jurnal Akuntansi
Published by Universitas Sarjanawiyata Tamansiswa
ISSN : 2088768X     EISSN : 25409646     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research fields.
Arjuna Subject : -
Articles 173 Documents
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POLITIK LUAR NEGERI TERHADAP AKUNTANSI DI INDONESIA John F Sunoto
Jurnal Akuntansi Vol 1 No 1 (2013): JURNAL AKUNTANSI VOL. 1 NO. 1 JUNI 2013
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Artikel ini bertujuan mengulas perkembangan akuntansi sejak masuknya investor asing pada tahun 1967, dikeluarkan Undang-Undang Penanaman Modal Asing (PMA) dan kemudian disusul pada tahun 1968 dengan Undang-Undang Penanaman Modal Dalam Negeri, terjadinya krisis financial secara global sekitar tahun 1997 yang mengguncang perekonomian Negara-negara adikuasa termasuk Asia dan Indonesia muncullah issu IFRS. IFRS sepertinya adalah semacam ketakutan Negara adikuasa sehubungan dengan pesatnya pertumbuhan perdagangan di Asia seperti China yang telah menguasai berabagai industry mulai dari industri makanan sampai industry nuklir dan yang lebih menggemparkan lagi China berencana menjadikan mata uangnya sebagai alat bayar interntasional. Kata Kunci: IFRS, PMA, krisis financial
PENGARUH PENGETAHUAN PERPAJAKAN, TINGKAT PENDIDIKAN, DAN SANKSI ADMINISTRASI TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAKUKAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN (Studi Kasus Pada Kantor Dinas Pendapatan Daerah Kabupaten Sleman) Tika Wulandari; Suyanto Suyanto
Jurnal Akuntansi Vol 2 No 2 (2014): JURNAL AKUNTANSI VOL. 2 NO. 2 DESEMBER 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aims to determine the factors that influence compliance in land and building tax payments in the District Sleman.Variabel dependent adherence in this study were paying taxes. The independent variables in this study include knowledge of taxation, education, administrative sanctions. This study used a questionnaire for data collection. Sample research study is registered taxpayers in Revenue Kabupten Sleman. Analysis of research data using multiple linear regression. The results showed that the variable tax knowledge and administrative penalties positive significant effect on adherence Land And Building Tax payments while the education variable does not affect the compliance of land and building tax payments. Keywords: knowledge of taxation, education, administrative sanctions, Compliance.
KINERJA KEUANGAN DAERAH PASCA PERALIHAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN juli juli juli
Jurnal Akuntansi Vol 5 No 1 (2017): JURNAL AKUNTANSI VOL. 5 NO. 1 JUNI 2017
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study examined differences in the local government's financial performance before and after the transition from central tax BPHTB be local taxes? In general, this study aims to determine the contribution BPHTB to the PAD as a source of funding for the survival of each region in order to achieve local autonomy system. The samples used in this study is the district/city that has existed since autonomy BPHTB not be treated as 114 cities/districts. The realization of the study observation period is the period before the transition budget BPHTB (Year 2010) and after the transition BPHTB (Year 2011). The research data were statistically tested with a different test of two paired samples. The results show that the performance of local government in Java have differences before and after the transition BPHTB from the central government to local governments. This research can provide empirical evidence of the differences in the financial performance of the post-transition region from the center to the regions BPHTB especially Java. The results of this study can also be used as a reference in future studies with similar themes to consider several things. First, the use of samples that are not confined to the local government but the entire Indonesian island of Java. Second, adding the growth rate ie performance measurement. Third, review the compatibility ratio because in addition to operational expenditure and capital expenditure is no longer heading in the budget expenditure is financing and transfer. Keywords: Bea Perolehan Hak atas Tanah dan Bangunan, Financial Performance, Autonomous Region.
PENGARUH RASIO LIKUIDITAS, RASIO SOLVABILITAS, DAN RASIO PROFITABILITAS TERHADAP EARNING PER SHARE ( Study Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2008-2011) Eka Susilawati
Jurnal Akuntansi Vol 2 No 1 (2014): JURNAL AKUNTANSI VOL. 2 NO. 1 JUNI 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this research was to determine whether Liquidity Ratios (Current Ratio), Solvency Ratio (Debt to Equity Ratio), and Profitability ratios (Return on Equity and Net Profit Margin) have an influence on Earning Per Share.The type of data in this study are secondary data, the sampling method is used purposive sampling and methods polled. The company used a sample of 26 of 136 companies listed on the Indonesia Stock Exchange during the period 2008-2011. This research is quantitative, and statistical testing using multiple linear regression test.The results of this study indicate that simultaneous four independent variables significantly influence the Earning Per Share. Partially shown that Current Ratio, Debt to Equity Ratio and Net Profit Margin has a positive and significant effect on Earning Per Share. While Return On Equity has a positive effect but not significant to Earning Per Share. Keywords: Current Ratio, Debt to Equity Ratio, Return On Equity, Net Profit Margin, Earning Per Share.
ANALISIS IMPLEMENTASI REFORMASI BIROKRASI DALAM MEREALISASIKAN GOOD GOVERNANCE DAN PENCAPAIAN TARGET MILLENIUM DEVELOPMENT GOALS (STUDI KASUS PADA PEMERINTAH KOTA YOGYAKARTA) Wiwin Kurniasari
Jurnal Akuntansi Vol 4 No 1 (2016): JURNAL AKUNTANSI VOL. 4 NO. 1 JUNI 2016
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This report aims to review the implementation of bureaucracy reform in realizing good governance and the target mdgs the city government yogyakarta .This research is considered as policy research associated with bureaucracy reform based on the minister of utilization state apparatus and bureaucratic reform no. 11 years 2011 .The research is municipal yogyakarta that is city administration reward challenged the highest in the management of governance se-indonesia given by the indonesian government index ( igi ) since 2012-2014 with with get a rata-rata 6,8 index governance .The data in this research consisting of primary and secondary data .The method of analysis that used in this research is descriptive analytical , analysis techniques use also content analysis. The research results showed that the implementation of good governance of the Government of the city were in accordance with the regulations of the Minister for Administrative Reform and the bureaucratic State apparatus No. 11 in 2011. Keyword: good governance, indonesian government index
PENGARUH DEBT RASIO, CURRENT RASIO, TOTAL ASSETS TURNOVER, SIZE PERUSAHAAN, DAN NET PROFIT MARGIN TERHADAP RETURN ON EQUITY (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2009-2011) Desi Kartikaningsih
Jurnal Akuntansi Vol 1 No 2 (2013): JURNAL AKUNTANSI VOL. 1 NO. 2 DESEMBER 2013
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aimed to analyze the effect of Debt Ratio, Current Ratio, Total Assets Turnover ,Size Company, and Net Profit Margin of the Return On Equity. The research data is secondary data in the form of financial statements of manufacturing companies listed on the Stock Exchange during the period 2009-2011. The technique used for sampling using purposive sampling. Techniques used regression analysis, the classical assumption test and hipotesis thesting. From the results of simultaneous analysis indicates that the variable Debt Ratio, Current Ratio, Total Assets Turnover, Size, and Net Profit Margin significant effect on Return On Equity because it has a value of less than 0.00 singifikan singinikan value of 0.05. However, from the analysis of partial Current Ratio variables showed no significant effect on Return On Equity. The magnitude of coefficient of determination (R2) is equal to 55.4%, which means that the independent variables affect Return On Equity of 55.4%, while the remaining 44.6% is influenced by other variables not presente in the study. Keywords : Debt Ratio (DR), Current Ratio (CR), Total Asset Turnover (TATO), size Company, Net Profit Margin (NPM) and Return On Equity (ROE).
PENGARUH RISIKO SISTEMATIS DAN LIKUIDITAS TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Inggit Nugroho; Sukhemi Sukhemi
Jurnal Akuntansi Vol 3 No 2 (2015): JURNAL AKUNTANSI VOL. 3 NO. 2 DESEMBER 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this research was to examine the effect of systematic risk and liquidity toward stock returns in companies listed on the Indonesia Stock Exchange in the period of 2012-2014 by using single index model. The population of this research was manufacturing company listed on the Indonesia Stock Exchange. The data used in this research were secondary data obtained from www.idx.co.id. The sample of the research was manufacturing companies listed on the Indonesia Stock Exchange. The sample was determined by purposive sampling method, thus obtained 33 companies. Systematic risk was measured by beta, while liquidity was measured by current ratio. The data were analyzed using classic assumption test, multiple regression, simultaneous regression and partial regression. Based on the result of multiple regression analysis with significance level of 5%, the result of this research showed that: the systematic risk (beta) showed negative significant effect on stock returns on companies listed on the Indonesia Stock Exchange, while liquidity had no effect on stock returns on companies listed on the Indonesia Stock Exchange. Keywords: systematic risk, beta, stocks, liquidity and stock returns.
PENGARUH INDEPENDENSI, MEKANISME CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2011 – 2015) Muda Setia Hamid; Nur Solikhah
Jurnal Akuntansi Vol 5 No 2 (2017): JURNAL AKUNTANSI VOL. 5 NO. 2 DESEMBER 2017
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This research aimed to empirically analyze the effect of independence, corporate governance mechanisms (stock institutional ownership percentage, the percentage of stock ownership management, audit committees, independent directors) and quality audit of the integrity of financial report. The population in this research are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the period 2011-2015. The sample used in this research are 39 companies to obtain a sample of 195 observation data using purposive sampling. The conclusion is there is no significant effect between independence, percentage of institutional stock ownership, percentage of stock ownership management, audit committee, independent commissioner on the integrity of financial report and significant effect on the integrity of the quality audit of financial report.
DETERMINAN KESUKSESAN IMPLEMENTASI APLIKASI E-FAKTUR PAJAK Tri Ciptaningsih
Jurnal Akuntansi Vol 1 No 1 (2013): JURNAL AKUNTANSI VOL. 1 NO. 1 JUNI 2013
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This article discuss about the impact of e-tax invoice as the new tax aplication launched by the Directorate General of Taxation . In this article, we will explain about several rules that related to the main topic and Theory Acceptance Model (TAM). Explanation includes several factors which indicated influencing taxpayer behavior in e-tax invoice usage. Those factors are perceived usefulness, perceived ease of use, perceived of Fairness and trust, Norms, attitude, and behavioral intention. Key Words: e-tax invoice, theory acceptance model (TAM), and Tax compliance.
PENGARUH PEMAHAMAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN Imam Oktafiyanto; Dewi Kusuma Wardani
Jurnal Akuntansi Vol 3 No 1 (2015): JURNAL AKUNTANSI VOL. 3 NO. 1 JUNI 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this study was to determine the affect of understanding the taxpayer, the taxpayer awareness, and services tax authorities on tax compliance and building earth. This research was conducted in the department of Regional Tax and Financial Management of Yogyakarta. Data Collected by using a questionnaire. Tecnical analysis of the data used is multiple linier regression technique. Based on the analysis that has beeb done, it can be seen that the understanding of the taxpayer, the taxpayer awarenness, and service tax authoroties on tax compliance affect the land and building. Keywords: Understanding taxpayer, taxpayer Awareness, Service tax authorities andTaxpayer Compliance.

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