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Jurnal Ilmiah Wahana Akuntansi
Published by Universitas Negeri Jakarta
ISSN : 19075642     EISSN : 23021810     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal of Wahana Akuntansi online edition with ISSN: 2302-1810 published by the Faculty of Economics, State University of Jakarta, Campus A, in Rawamangun Muka, East Jakarta 13220, Phone (021) 4721227, Fax (021) 4706285. Journal Wahana Akuntansi contains the results of research, conceptual ideas, study and application of theory, literature review, new book review in accounting. First published in 2006 by the Accounting Department. Published 2 times a year (July and December).
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Articles 165 Documents
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ANALISIS SANKSI PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN MODERASI PREFERENSI RISIKO Nuramalia Hasanah; Mochamad Razief Aditya; Indah Mulyasari
Jurnal Ilmiah Wahana Akuntansi Vol 15 No 2 (2020): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.15.026

Abstract

This research aims to determine the effect of tax penalties and tax authority services on taxpayer compliance of individual taxpayer by using risk preference as a moderating variable. Taxpayer compliance is measured by tax penalties, tax authority services and risk preference. The simple random sampling method is used in this research to collect the research sample and obtained as many as 100 respondents. The result shows that the tax penalty's effect on taxpayer compliance. Tax authority services effect on taxpayer compliance, and risk preference effect on taxpayer compliance. The risk preference as a moderating variable has no effect and could not moderate the relationship between tax penalties with taxpayer compliance also between tax authority services with taxpayer compliance.
PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN, DAN PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH Zeny Antika; Yunika Murdayanti; Hafifah Nasution
Jurnal Ilmiah Wahana Akuntansi Vol 15 No 2 (2020): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.15.027

Abstract

This study aims to examine the effect of the regional financial accounting system, the accessibility of financial reports and internal controls on the accountability of regional financial management. This research is a quantitative research. The population in this study is the whole part involved in the management of regional finances in the villages in Bekasi City. The sampling technique uses simple random sampling. Data collection techniques used in this study using survey methods. The data used are primary data in the form of questionnaires distributed to respondents. The analytical method used is multiple regression analysis with SPSS (Statistical Product and Services Solution) version 26. Based on the results of the study showed that the regional financial accounting system, the accessibility of financial statements, and internal control have a significant positive effect on the Financial Accountability Of Local Government.
Pengaruh Kinerja Keuangan Terhadap Green Banking Disclosure dengan Mekanisme Kontrol sebagai Variabel Moderasi Lulu Lugina Kurniawan
Jurnal Ilmiah Wahana Akuntansi Vol 16 No 1 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.011

Abstract

This study aims to determine the effect of Financial Performance on Green banking Disclosures, with a control mechanism as a moderating variable. The control mechanisms used in this study are the Board of Commissioners, the Audit Committee and Public Ownership. The method used is content analysis of 21 items of Green Banking Disclosure based on the Green Banking Disclosure Index (GBDI) developed by Bose at al. (2018). Model Moderating Regression Analysis (MRA) using SPSS software. The population in this study were all banks listed on the IDX during 2017-2019 and reported Green Banking Disclosures respectively. The results showed that financial performance directly had a positive effect on Green Banking Disclosure. Of the three elements of the control mechanism, only Public Ownership variables moderate the positive effect of Financial Performance on Green banking Disclosures. Meanwhile, the Board of Commissioners and the Audit Committee failed to moderate the effect of financial performance on Green Banking Disclosures. However, together these three control mechanism variables significantly moderate the positive influence of financial performance on Green Banking Disclosures in banking companies listed on the IDX during the study period.
Faktor-Faktor yang Mempengaruhi Fraud Pemerintah Daerah: Peran Intervening Perilaku Tidak Etis Dewi Septiningsih; Saiful Anwar
Jurnal Ilmiah Wahana Akuntansi Vol 16 No 1 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.012

Abstract

Penelitian ini bertujuan untuk menganalisis persepsi pegawai di instansi pemerintahan mengenai pengaruh keefektifan pengendalian internal, kesesuaian kompensasi, asimetri informasi, dan moralitas individu terhadap fraud dengan perilaku tidak etis sebagai variabel intervening di Pemerintah Daerah Boyolali. Populasi penelitian ini terdiri dari 1.862 pegawai dan sampel penelitian sejumlah 101 pegawai instansi pemerintah dengan menggunakan metode purposive sampling. Hasil penelitian ini menunjukkan pengaruh keefektifan pengendalian internal dan kesesuaian kompensasi tidak berpengaruh terhadap fraud. Asimetri informasi dan moralitas individu berpengaruh negatif signifikan terhadap fraud. Sedangkan perilaku tidak etis berpengaruh positif signifikan terhadap fraud. Kemudian keefektifan pengendalian internal dan moralitas individu tidak berpengaruh signifikan terhadap perilaku tidak etis. Selanjutnya kesesuaian kompensasi dan asimetri informasi berpengaruh positif signifikan terhadap perilaku tidak etis. Hasil dari path analysis menunjukkan bahwa variabel perilaku tidak etis dapat memediasi pengaruh variabel kesesuaian kompensasi dan asimetri informasi terhadap fraud. Namun, tidak dapat memediasi pengaruh variabel keefektifan pengendalian internal dan moralitas individu terhadap fraud. Penelitian ini dapat dijadikan oleh manajemen sektor publik untuk menetapkan strategi pencegahan fraud pada pemerintah.
Peran Kualitas Pelayanan dalam Kepatuhan Wajib Pajak Orang Pribadi: Sosialisasi Pajak dan Sanksi Pajak Herly Pujilestari; Mutiara Humairo; Amrie Firmansyah; Estralita Trisnawati
Jurnal Ilmiah Wahana Akuntansi Vol 16 No 1 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.013

Abstract

This study aims to examine the effect of tax socialization and tax sanctions on individual taxpayer compliance. In addition, this study also includes service quality as a moderator in the relationship between tax socialization and taxpayer compliance and the relationship between tax sanctions and taxpayer compliance. This study data employs primary data sourced from a survey questionnaire given to respondents, namely doctors who have an independent income. Based on purposive sampling, this study found 66 respondents who have filled out a questionnaire survey, but the data that can be employed and meet the criteria of this study are 50 questionnaires. This study concludes that tax socialization and tax sanctions have a positive effect on taxpayer compliance. Meanwhile, service quality weakens the positive effect of tax socialization on tax compliance and strengthens the positive effect of tax sanctions on taxpayer compliance. This research indicates that the Indonesian Tax Authorities need to improve all types of services to taxpayers.
Pengaruh Strategi Kewirausahaan dan Modal Sosial Terhadap Kinerja Keuangan serta Non-Keuangan Melalui Manajemen Rantai Pasokan Berkelanjutan Kingkin Nurani Yekty; Grace Tianna Solovida
Jurnal Ilmiah Wahana Akuntansi Vol 16 No 1 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.014

Abstract

Penelitian ini bertujuan untuk menguji pengaruh strategi kewirausahaan dan modal sosial terhadap kinerja organisasi dengan manajeman rantai pasokan berkelanjutan (MRPB) sebagai variabel mediasi. Manajeman rantai pasokan berkelanjutan memiliki pengaruh penting dalam pengukuran organisasi diberbagai industri. Hal tersebut digunakan dalam mempertimbangkan dampak lingkungan dan tanggungjawab pemasok. Penelitian ini memperoleh populasi sebanyak 31 perusahaan manufaktur di Jawa Tengah dengan manajer logistik sebagai kunci utama dan menerapkan manajeman rantai pasokan berkelanjutan. Metode analisis data menggunakan partial least square (PLS). Hasil penelitian menunjukkan bahwa strategi kewirausahaan dan modal sosial memiliki pengaruh terhadap kinerja organisasi dan manajeman rantai pasokan berkelanjutan. Serta manajeman rantai pasokan berkelanjutan memediasi antara kinerja organisasi dan strategi kewirausahaan, sementara pada modal sosial manajeman rantai pasokan berkelanjutan tidak memediasi terhadap variabel kinerja organisasi.
Analisis Determinan Transfer Pricing pada Perusahaan Multinasional yang Terdaftar di Bursa Efek Indonesia Gracia Agata; Putu Indrajaya Lembut; Fitri Oktariani
Jurnal Ilmiah Wahana Akuntansi Vol 16 No 1 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.015

Abstract

This study aims to analyze the effect of Multinationality, Tax Haven and Thin Capitalization on Transfer Pricing. The samples in this study were all multinational companies listed on the Indonesia Stock Exchange from 2016 to 2019 in addition to the financial, insurance, mining, and property sectors. The amount of data in accordance with the sample criteria is 260 data consisting of 65 companies for each year. The analytical method used in processing data using multiple linear analysis. This study uses the Statistical Package for Social Sciences (SPSS) program. The results showed that multinationality and tax havens had no effect on transfer pricing, and thin capitalization had a positive effect on transfer pricing.
Analisis Determinan Net Initial Return pada Perusahaan yang Melakukan IPO di Bursa Efek Indonesia Azizah Setya Ningrum; Dewa Putra Khrisna Mahardika
Jurnal Ilmiah Wahana Akuntansi Vol 16 No 1 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.016

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji variabel Current Ratio, Return On Asset, Offering, dan Reputasi Underwriter terhadap tingkat Net Initial Return pada perusahaan yang melakukan IPO di Bursa Efek Indonesia (BEI) periode 2015-2019. Populasi penelitian ini adalah sebanyak 181 perusahaan, dengan sampel sebanyak 108 perusahaan atas pengambilan sampel menggunakan teknik purposive sampling. Penelitian ini menggunakan IBM SPSS 25 sebagai alat analisis. Hasil penelitian menunjukkan bahwa Current Ratio, Return On Asset, Offering, dan Reputasi Underwriter secara simultan berpengaruh signifikan terhadap Net Initial Return. Secara parsial, variabel Current Ratio dan Offering tidak berpengaruh terhadap Net Initial Return serta pada variabel Return On Asset dan Reputasi Underwriter memiliki pengaruh signifikan dengan arah negatif terhadap Net Initial Return.
Analisis Determinan Harga Saham Perusahaan Sektor Keuangan di Bursa Efek Indonesia Tahun 2019 Mei Tresnawati; Achmad Fauzi; Mardi
Jurnal Ilmiah Wahana Akuntansi Vol 16 No 1 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.017

Abstract

Tujuan penelitian ini untuk menganalisis faktor yang dapat mempengaruhi harga saham pada perusahaan sektor keuangan. Variabel independen yang digunakan dalam penelitian ini adalah rasio utang terhadap ekuitas (DER), rasio pengembalian modal (ROE), dan laba per saham (EPS). Variabel dependen adalah harga saham yang diukur dengan harga penutupan. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia pada periode 2019. Sampel dikumpulkan dengan menggunakan metode purposive sampling. Total 57 perusahaan ditentukan sebagai sampel selama 2019. Metode analisis penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa rasio utang terhadap modal tidak memiliki pengaruh terhadap harga saham sedangkan rasio pengembalian modal dan laba per saham memiliki pengaruh positif terhadap harga saham.
Pengaruh Pengetahuan, Sosialisasi, Pelayanan, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas Tahun 2020 Pebriani, Reny Aziatul; RM. Rum Hendarmin
Jurnal Ilmiah Wahana Akuntansi Vol. 16 No. 2 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.025

Abstract

This study aims to investigate the effect of knowledge, socialization, service, and tax sanctions on individual taxpayer compliance at the notary office in Palembang. The data used are primary and secondary data with data collection techniques through literature study, observation, interviews, and distributing questionnaires to 50 respondents. The data analysis technique used multiple linear regression. Further statistical tests prove knowledge, socialization, and service have a significant effect on tax compliance variables. However, tax sanctions are not proven to have a positive effect on tax compliance. This research provides benefits to tax agencies to improve taxpayer compliance through knowledge, socialization, and service.

Page 10 of 17 | Total Record : 165

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