Jurnal ASET (Akuntansi Riset)
The aim of this Jurnal ASET (Akuntansi Riset) is to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies.
Jurnal ASET (Akuntansi Riset) an electronic journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to accounting science, accounting practices, accounting profession, and finance management.
Articles
321 Documents
<![CDATA[PENGARUH INFLASI, BUNGA DAN NILAI TUKAR TERHADAP HARGA SAHAM (STUDI PADA : PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE TERCATAT BEI) ]]>
<![CDATA[Susanto, Bambang]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 7, No 1 (2015): Jurnal Aset (Akuntansi Riset). Januari-Juni 2015 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v7i1.8858
<![CDATA[Abstract. This research to find out the correlation between Inflation rate, Exchange Rate, and Interest Rate to Stock Price of Property and Real Estate Sector listed on Indonesia Stock Exchange. The result of the research is F calculate 2,167 while F table 1,53125, it can be concluded that all independent variables in this research influence the dependent variable simultantly. As for the partial test obtained the result that Inflation did not significantly affect the stock price of property sector and real estate in the year of observation. While the variable of interest rate and exchange rate have a significant effect.Keywords. Inflation; interest rate; exchange rate; stock price.Abstrak. Investor perlu mengetahui kemampuan perusahaan dan prospek perusahaan Penelitian ini dilakukan untuk mengetahui hubungan antara tingkat Inflasi, Nilai Tukar dan Tingkar Bunga terhadap Harga Saham sektor Properti dan Real Astate yang terdaftar di Bursa Efek Indonesia. Hubungan yang dicari dalam penelitian ini adalah hubungan yang bersifat parsial (Uji t) maupun simultan (Uji F)antara Tingkat Inflasi, Nilai Tukar, Tingkat bunga terhadap harga saham. . Hasil penelitian diperoleh F hitung sebesar 2,167 sedangkan F tabel sebesar 1,53125 ,maka dapat disimpulkan bahwa seluruh variabel Independen dalam penelitian ini secara bersama-sama mempengaruhi variabel Dependen. Sedangkan untuk uji parsial diperoleh hasil bahwa Inflasi tidak berpengaruh secara signifikan terhadap harga saham sektor properti dan real astate pada tahun pengamatan. Sedangkan variabel Tingkat bunga dan Nilai Tukar berpengaruh signifikan.Kata Kunci. Inflasi; tingkat bunga; nilai tukar; harga saham.]]>
<![CDATA[THE EFFECT OF TAX ARREARS BILLING BY DISTRESS WARRANT TO REPAYMENT OF TAX ARREARS ]]>
<![CDATA[Falentino, Andre]]>;
<![CDATA[Nawangsasi, Yuli]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 6, No 2 (2014): Jurnal Aset (Akuntansi Riset). Juli-Desember 2014 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v6i2.8994
<![CDATA[Abstract. The government has issued The act No.19 of 2000 about  Billing of state tax with the Distress Warrant  and Minister of Finance Regulation No.24 / PMK.03 / 2008 , those applicable since  February 6, 2009. This study aims to determine the effect of Tax arrears billing by Distress Warrant to the repayment of tax arrears on the Tax Office Pratama Bandung Cicadas. The method used is descriptive method with quantitative approach. Statistical test used is using linear regression, Pearson correlation coefficient, coefficient of determination. The hypothesis test result is that there is no effect of Tax arrears billing by Distress Warrant to Repayment of tax arrears  The effect of Tax arrears billing by Distress Warrant to the Repayment of tax arrears is 1.02%, and 98.98% influenced by other factors such as The tax payer are appealing, to objections or Tax Repayment Installment.Keywords: tax arrears billing; distress warrant; repayment tax arrearsAbstrak. Pemerintah menerbitkan Undang-undang No.19 tahun 2000 tentang Penagihan Pajak Negara dengan Surat Paksa dan Peraturan Menteri Keuangan No.24/PMK.03/2008 yang mulai berlaku tanggal 6 Februari 2009. Penelitian ini bertujuan untuk mengetahui pengaruh penagihan tunggakan pajak dengan surat paksa terhadap pelunasan tunggakan pajak pada Kantor Pelayanan Pajak Pratama Bandung Cicadas. Metode yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Dari uji hipotesis diperoleh hasil bahwa pengaruh penagihan tunggakan pajak dengan surat paksa terhadap terhadap pelunasan tunggakan pajak tidak terbukti. Pengaruh penagihan tunggakan pajak dengan surat paksa terhadap pelunasan tunggakan pajak sebesar 1,02%, sedangkan sisanya yaitu sebesar 98,98% dipengaruhi oleh faktor lain seperti penanggung pajak sedang melakukan banding, mengajukan keberatan atau mengajukan permohonan angsuran dalam melakukan pelunasan tunggakan pajak.Kata Kunci: penagihan tunggakan pajak ; pelunasan pajak ; surat paksa.]]>
<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi Niat Ketidakpatuhan Wajib Pajak Daerah ]]>
<![CDATA[Noermansyah, Asrofi Langgeng]]>;
<![CDATA[Aslamadin, Ibnun]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 11, No 2 (2019): Jurnal ASET (Akuntansi Riset) Juli -Desember 2019 [DOAJ & SINTA INDEXED] ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v11i2.20432
<![CDATA[Abstract. This study aims to determine the factors that influence the intention of non-compliance of taxpayers in paying local taxes in the city of Tegal. In this study using the object of restaurant taxpayers, hotel taxpayers and entertainment taxpayers registered at the Tegal City Regional Finance Agency so that the population in this study amounted to 447 taxpayers. The number of samples used using the Slovin formula is 82 taxpayers and the sampling method uses quota sampling. Research methods using qualitative methods and categorized into descriptive verification research that is causal. In research to test hypotheses using multiple linear regression analysis and the data used are primary data from questionnaire distribution. The results showed that the subjective norm variable influenced the intention of non-compliance of local taxpayers in Tegal City. While the attitude, control of moral behavior and obligation variables do not affect the intention of non-compliance of local taxpayers in Tegal City.Keywords. moral obligation; behavioral control; subjective norm; intention non-compliance; attitude Abstrak. Penelitian ini bertujuan untuk mengetahui faktor – faktor yang mempengaruhi niat ketidakpatuhan wajib pajak dalam membayar pajak daerah di Kota Tegal. Dalam penelitian ini menggunakan objek wajib pajak restoran, wajib pajak hotel dan wajib pajak hiburan yang terdaftar di Badan Keuangan Daerah Kota Tegal sehingga populasi dalam penelitian ini berjumlah 447 wajib pajak. Jumlah sampel yang digunakan menggunakan rumus slovin sejumlah 82 wajib pajak dan metode pengambilan sampel menggunakan quota sampling. Metode penelitian menggunakan metode kualitatif dan dikategorikan ke dalam penelitian deskriptif verifikatif yang bersifat kausal. Dalam penelitian untuk uji hipotesis menggunakan analisis regresi linier berganda dan data yang digunakan berupa data primer dari penyebaran kuisioner. Hasil penelitian menunjukkan bahwa variabel norma subjektif berpengaruh terhadap niat ketidakpatuhan wajib pajak daerah di Kota Tegal. Sedangkan variabel sikap, kontrol perilaku dan kewajiban moral tidak berpengaruh terhadap niat ketidakpatuhan wajib pajak daerah di Kota Tegal.Kata Kunci. kewajiban moral; kontrol perilaku; niat ketidakpatuhan; norma subjektif; sikap]]>
<![CDATA[Organization Factors on the Quality of Financial Applications in Insurance Companies ]]>
<![CDATA[lilis puspitawati]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v13i2.37003
<![CDATA[Abstract: This study to find out the magnitude of the organizational environmental factors on the quality of Financial Application in insurance companies. This research is motivated by the problem of the low quality of Financial Applications in several insurance companies in Indonesia, because many financial applications are not integrated and often experience interference. The research used descriptive and qualitative methods. The sample in this study were 35 financial accounting units of insurance companies in Bandung city, which were selected based on the Simple Random Sampling technique. To test the effect between variables, multiple linear regression analysis was used. The results showed that information technology had a significant positive effect on the quality of financial applications, top management support had a significant positive effect on the quality of financial applications and organizational culture had a significant positive effect on the quality of financial applications. ]]>
<![CDATA[TAX FRAUD INTENTIONS WITH AN INTEGRATIVE MODEL APPROACH ]]>
<![CDATA[Yenni Mangoting]]>;
<![CDATA[Chaterine Aprilia Pangestu]]>;
<![CDATA[Febby Melliani Tjan]]>;
<![CDATA[Jennifer Grace Evangelina]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v13i2.38880
<![CDATA[This study tests whether attitude, social influences, and rationalization act as the factors that influence the intention to commit tax fraud. Furthermore, this study also evaluates the influence of intention towards tax fraud behaviour and tests the moderation effect of information technology and law enforcement in the relationship between intention and tax fraud. The respondents in this study were individual taxpayers. One hundred twelve questionnaires were analyzed using the Partial Least Square (PLS) method. This study showed that attitude, social influences, and rationalization positively influence the taxpayer’s intention to commit tax fraud. Likewise, intention to commit tax fraud positively influenced taxpayers’ fraud behaviour. The moderation test result showed that compared to law enforcement, the interaction between intention and information technology is more effective to prevent tax fraud. This integrative model explains that other than anticipating fraudulent acts through tax service digitalization, morality in tax fraud needs to get more attention from tax authorities.]]>
<![CDATA[Positive Abnormal Audit Fee dan Koneksi Politik Terhadap Kualitas Audit ]]>
<![CDATA[Setyawati, Dinie]]>;
<![CDATA[Apandi, R. Nelly Nur]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 11, No 2 (2019): Jurnal ASET (Akuntansi Riset) Juli -Desember 2019 [DOAJ & SINTA INDEXED] ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v11i2.20752
<![CDATA[Abstract. This researh aimed to know the effect of positive abnormal audit fee on the determination of audit quality and to know moderating effect of political connection between positive abnormal audit fee and audit quality. The audit quality was measured by discretionary accrual. The research method applied in this study was descriptive methods. Population in this study at non - financial companies listed on Indonesia Stock Exchange in 2014-2016. The sample was taken by purposive sampling technique that is specific sample selection criteria. The data analytical method used in this study was regression of panel data. The result of this research indicates that positive abnormal audit fee has not a negative significant effect on audit quality while political connection strengthen insignificantly the relationship between positive abnormal audit fee and audit quality.Keywords. Positive abnormal audit fee; political connection; audit qualityAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh positive abnormal audit fee terhadap kualitas audit dan untuk mengetahui moderasi koneksi politik dalam pengaruh positive abnormal audit fee dan kualitas audit. Kualitas audit dalam penelitian ini diukur dengan melihat tingkat discretionary accrual. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif. Populasi dalam penelitian berupa perusahaan non - keuangan yang terdaftar di Bursa Efek Indonesia tahun 2014 - 2016. Sampel di ambil berdasarkan teknik purposive sampling dengan beberapa kriteria. Teknik analisis data yang digunakan dalam penelitian ini adalah model analisis regresi data panel. Hasil dari penelitian ini menunjukan bahwa positive abnormal audit fee tidak signifikan berpengaruh negatif terhadap kualitas audit sementara koneksi politik tidak signifikan memperkuat pengaruh negatif dari positive abnormal audit fee terhadap kualitas audit.Kata Kunci. Positive abnormal audit fee; koneksi politik; kualitas audit]]>
<![CDATA[ANALISIS PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Luhgiatno, Luhgiatno]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 2, No 1 (2010): Jurnal Aset (Akuntansi Riset). Januari-Juni 2010 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v2i1.10002
<![CDATA[ANALISIS PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA]]>
<![CDATA[Strategy To Improve The Potential Waqf Asset Management in Indonesia : Efficiency Approach ]]>
<![CDATA[Ifa Hanifia Senjiati]]>;
<![CDATA[Winwin Yadiati]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v13i2.40044
<![CDATA[waqf is the subject of discussion in the global issue. waqf is one of the instruments for economic recovery during a pandemic. The development of waqf is not accompanied good waqf management. The encountered problems are nadzir has insufficient knowledge an its causing inefficiency in managing waqf assets. Efficiency waqf institutions is measured by comparing targets and program planning and the data obtained are still descriptive.The urgency of this study is to analyze the efficiency of waqf management and how to develop its potential in the future. Thus, the qualitative method with Data Envelopment Analysis was used. The objects were five waqf institutions registered in the Indonesian Waqf Board and incorporated as a foundation in the 2014-2017 periods so that 20 financial reports were obtained. Input variables used were the operational costs and depreciation costs on assets under management, while the output variables were the revenue and the utilization of waqf funds. The contribution of this research is to provide solutions and steps that must be taken by nadzir waqf in Indonesia to improve the management of its waqf assets. The results are the consistently efficiency institutions reaching by Dompet Dhuafa Republika (2014-2017). The potential can get higher by reducing operational costs and depreciation assets. And then increasing the revenue and the utilization of waqf funds.]]>
<![CDATA[The Impact of Regional Government Financial Performance on Capital Expenditure ]]>
<![CDATA[Jouzar Farouq Ishak]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v13i2.35903
<![CDATA[The purposes of this study is to examine the effect of regional government financial performance namely financial independence, fiscal decentralization, and financial efficiency on capital expenditure. The method used is multiple regression in provincial government in Indonesia in 2013-2020. Data for the study was collected from Directorate-General of Regional Fiscal Balance website. The result of the study indicate that financial decentralization and financial efficiency impact on capital expenditure. This show that provincial government increase local revenue and efficiency in regional spending.]]>
<![CDATA[Effectiveness Of Monopoly Accounting Game Media In Increasing Motivation And Learning Outcomes ]]>
<![CDATA[Herry Achmad Buchory]]>;
<![CDATA[Hery Syaerul Homan]]>;
<![CDATA[Siska Willy]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v14i1.45978
<![CDATA[Abstrak Tujuan Utama – Penelitian inimemiliki tujuan untuk mengetahui efektivitas penggunaan media monopoly accounting game dalam proses pembelajaran untuk meningkatkan motivasi dan hasil belajar mahasiswa dalam mata kuliah Pengantar Akuntansi.Metode – Metode eksperimen dengan desain Nonequivalent Control Group Design merupakan metode penelitian yang digunakan dalam penelitian. Dalam penelitian ini, siswa dibagi menjadi dua kelompok yang berbeda: kelompok kontrol dan kelompok eksperimen.Temuan Utama – Hasil penelitian mengemukakan bahwa penggunaan media monopoly accounting game lebih efektif dalam meningkatkan motivasi dan hasil belajar mahasiswa. Media monopoly accounting game layak digunakan dalam membantu mahasiswa menyusun laporan keuangan pada mata kuliah pengantar akuntansi. Peningkatan motivasi yang dirasakan mahasiswa serta hasil belajar pada mata kuliah pengantar akuntansi juga lebih efektif dengan menggunakan monopoly accounting game dibandingkan penggunaan media standar.Implikasi Teori dan Kebijakan – Media permainan akuntansi monopoli dianggap lebih efektif dalam meningkatkan motivasi dan hasil belajar jika dibandingkan dengan media pelatihan tradisional. Hal ini disebabkan karena peningkatan motivasi dan hasil belajar yang berasal dari penggunaan media monopoli lebih besar dibandingkan dengan yang menggunakan media pelatihan standar.Kebaruan Penelitian – Penelitian membandingkan media pembelajaran permainan papan monopoli yang tidak monoton ataupun terbatas dapat lebih menarik dan efektif dibandingkan media pembelajaran yang biasa dalam penerapan terhadap mata kuliah pengantar akuntansi serta berpengaruh pada laporan keuangan yang dibuat mahasiswa. AbstractMain Purpose – This study aims to determine the effectiveness of using monopoly accounting game media in the learning process to increase student motivation and learning outcomes in the Introduction to Accounting course.Method – Experimental method with Noneequivalent Control Group Design is a research method used in research. In this study, students were divided into two different groups: the control group and the experimental group.Main Findings – The findings indicated that the utilization of the monopoly accounting game as a form of media was more effective in boosting the levels of motivation and learning outcomes among the students. A media monopoly accounting game that can be used to assist students in the beginning stages of their accounting education in the preparation of financial reports. When compared to the use of normal media, the usage of the Monopoly Accounting game in introductory accounting classes is shown to be more effective in increasing both the students' motivation and the learning results of the course.Theory and Practical Implications – Monopoly accounting game media is considered more effective in increasing motivation and learning outcomes when compared to traditional training media. This is because the increase in motivation and learning outcomes from using monopoly media is greater than using standard training media.Novelty – Learning media that is not repetitive or limited can be more interesting and effective than traditional learning media in the application of introductory accounting courses, according to research this media, this research also influences the financial statements that students make.Keywords: Learning Motivation; Learning Outcomes; Monopoly Accounting Game.]]>
