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Jurnal Penelitian Teori & Terapan Akuntansi (PETA)
Published by Sekolah Tinggi Ilmu Ekonomi Kesuma Negara Blitar
ISSN : 25282581     EISSN : 25282581     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Penelitian Teori dan Terapan Akuntansi adalah Jurnal yang memuat artikel-artikel ilmiah berisi penelitian-penelitian murni dan terapan serta ulasan-ulasan umum tentang perkembangan teori, metode, dan ilmu-ilmu terapan terkait Bidang Akuntansi.
Arjuna Subject : -
Articles 137 Documents
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Determinasi Digital Payment, Persepsi Konsumen, Kualitas Pelayanan Dan Lokasi Terhadap Keputusan Pembelian Dimediasi Minat Beli Pada Cv Sido Makmur Di Babat Lamongan Maria Laimu; Abid Muhtarom; Danu Kusbandono
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 8 No. 2 (2023): Juli 2023
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v8i2.736

Abstract

The business world is currently growing rapidly, this causes entrepreneurs to have to face fierce competition in the business world. Bicycles are vehicles that are in great demand from various circles. The novelty in this study is 6 variables, namely Digital Payment, Consumer Perception, Service Quality, Location, Purchase Decision and Purchase Interest, as well as research locations that have never been studied. This type of quantitative descriptive research, the sample used as many as 240 samples using simple random sampling technique. The test tool uses Smasrt PLS version 3.0. The research result it can be concluded that Digital Payment (X1), Consumer Perceptions (X2), Service Quality (X3), Location (X4) have a positive and significant effect on Purchase Decision (Y). In the digital payment variable mediation test, consumer perceptions of purchase decisions mediated by purchase intention is said to be Non Mediation, theevariableeservice quality, location onnpurchase decisions mediated by purchase intention is said to be Partial Mediation.
Analisis Kasus Rafael Alun Trisambodo Terhadap Kepatuhan Pelaporan SPT Tahun Pajak 2022 Nosilia Fristiani; Eris Dianawati
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 8 No. 2 (2023): Juli 2023
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v8i2.737

Abstract

This study aims to determine the analysis of Rafael Alun Trisambodo's case on the compliance of tax return reporting for Tax Year 2022 for taxpayers registered with KPP Pratama Timika. The research method was carried out using a quantitative descriptive approach which was processed using statistical data analysis for the last three years and the number of taxpayers registered in that time span. Data collection techniques are carried out by means of documentation. The results found from this study are the effect of Rafael Alun Trisambodo's case on the level of compliance with reporting Annual Tax Returns of Taxpayers reported before maturity or on time at KPP Pratama Timika per Type of Submission Media for Tax Year 2022 which decreased by 10.46% from Tax Year 2021 for e-filling delivery media, then for e-form submission media decreased by 36.56% from in Tax Year 2021, Apart from the effects of the Rafael Alun Trisambodo case, there is also a policy from the Government that makes reporting with e-SPT media and manuals drop dramatically. As well as the case of Rafael Alun Trisambodo, it also affects the Compliance Ratio for the submission of Annual Taxpayer Tax Return reporting for the 2022 Tax Year at KPP Pratama Timika which also decreased from 24.88% in the 2021 Tax Year to 20.21% for e-filling delivery media, then for e-form submission media it decreased from 3.51% in the 2021 Fiscal Year to 2.02%, as well as e-SPT and manual submission media from 2.26% in the 2021 Fiscal Year to 0%.
Opini Audit, Ukuran Perusahaan, Dan Profitabilitas Terhadap Audit Delay Rofiatul Lutfiah Ariany; Mulyaningtyas
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 8 No. 2 (2023): Juli 2023
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v8i2.738

Abstract

The goal of this study is to find out how audit delay is affected by company size, profitability, and audit opinion. Review delay is the time frame between the end date of the monetary year, to be specific December 31, to the date the review assessment is distributed in the review report. The examination populace is mining elements recorded on the Indonesia Stock Trade for the 2019-2021 period. The non-likelihood testing procedure utilizes a purposive inspecting strategy with a sum of 20 elements. The information investigation strategy utilized is numerous relapse examination. The consequences of the review show that organization size essentially affects review delay, implying that the bigger the organization size as estimated by the all out resources or abundance claimed by an element, the more complete the review report fruition time will be. Benefit and review assessment significantly affect review delay.
Pengungkapan CSR, Intensitas Modal, Leverage Pada Agresivitas Pajak Suryaningtyas; Purwanthari Sawitri, Aristha
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 1 (2024): Januari 2024
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v9i1.634

Abstract

The study aims to understand the impact of corporate social responsibility, capital intensity using asset intensity, leverage using Debt To Asset Ratio (DAR) and tax aggressiveness using Effective Tax Rate (ETR). There were 9 company samples during the five-year study using a method to take samples using the purposive sampling method. The analysis method uses multiple regression analysis assisted by SPSS software for windows version 22.0. The results of the study partially showed the influence of corporate social responsibility variables on tax aggressiveness, capital intensity variables affecting tax aggressiveness, and leverage variables affecting tax aggressiveness. The results of the study simultaneously showed that corporate social responsibility, capital intensity, and leverage together affect tax aggressiveness. The results of the study provide an understanding that corporate social responsibility, capital intensity, and leverage can be utilized by companies to avoid tax aggressiveness.
Peran Struktur Modal dalam Meningkatkan Nilai Perusahaan : Analisis pada Konteks Keuangan Perusahaan Susiatin, Emy; Ardiani Ika Sulistyawati; Teti Susilowati
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 1 (2024): Januari 2024
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v9i1.691

Abstract

Corporate value is very important for public companies because it shows the performance of the company, which can influence the perception of the company by potential investors and make potential investors funds seeking to invest in the company. A high stock price increases the value of the company and potential investors see the company as good. This study examines the increase in capital gains between 2014 and 2016 as changes in capital structures. Based on the final data, which is the second data analyzed using the SEM program and Smart PLS 1.0, this study concluded that profitability and growth potential have no effect on financial structure. Liquidity affects financial planning. Profitability, growth opportunities and financial structure affect the profitability of the company, Liquidity has no effect on the profitability of the company. Liquidity affects firm profitability indirectly, while capital structure is an intermediate variable.
Transformasi Digital pada Sistem Informasi Perbankan dan Keputusan Bertransaksi pada Bank Syariah: Kasus di Indonesia Christina Ika Ningrum; Agus Eko Sujianto; Mochamad Arif Faizin
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 8 No. 2 (2023): Juli 2023
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v8i2.714

Abstract

This study aims to examine the role of digital transformation in banking information systems on transaction decisions in Islamic banks. This research was conducted in Indonesia with a quantitative method with a survey. Respondents' perceptions that can be analyzed are 391 respondents and tested using simple linear regression. The findings contribute to empirical evidence that digital transformation in banking information systems has a positive effect on transaction decisions in Islamic banks. These findings have implications for digitization in banking, directly or indirectly, having a positive impact on increasing customers using Islamic banks, which in turn can increase the market share of Islamic banks in Indonesia.
Pengaruh Perputaran Modal Kerja, Perputaran Total Aktiva Dan Rasio Lancar Terhadap Profitabilitas Perusahaan Farmasi Hariyanti, Tiwuk Puji; Marlena; Agustin, Weni
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 8 No. 2 (2023): Juli 2023
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v8i2.739

Abstract

The role of the capital market in a country is as a facility for interaction between stock buyers and stock sellers to measure the efficiency of a company's operations. The company's ability to generate profits is seen from its level of profitability. Company management is required to be able to improve performance in all fields and manage owned resources effectively and efficiently to increase company profitability. One of the analytical tools in measuring the effectiveness of a company in generating profits is Return on Assets (ROA). The purpose of this study is to determine whether there is an influence of Working Capital Turnover, Total Asset Turnover, and Current Ratio partially or simultaneously on the Profitability of Pharmaceutical Companies listed on the Indonesia Stock Exchange. This study uses multiple regression analysis method. The data used includes secondary data on the Indonesia Stock Exchange. The sampling technique used purposive sampling method so that a sample of eight companies was obtained. The results of the classic assumption test show that there are no symptoms of classic assumption deviation. From the research, the following conclusions are obtained: Working Capital Turnover has no significant effect on Profitability, Total Asset Turnover has a significant effect on Company Profitability, Current Ratio has no significant effect on Profitability. While simultaneously Working Capital Turnover, Total Asset Turnover, and Current Ratio have a significant effect on Profitability
Determinan Pengungkapan Kebijakan Dividen : Studi Empiris Pada Perusahaan Makanan Dan Minuman Di BEI Rinda Permata Sari; Ditya Wardana
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 1 (2024): Januari 2024
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v9i1.745

Abstract

The research objective is to determine the effect of debt policy, firm size and investment opportunities on dividend policy. The research subjects included food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021 with a total of 39 companies. The sampling technique was purposive sampling with a sample of 11 companies. The research data is secondary data. The research data analysis method uses multiple linear regression analysis using the classical hypothesis test and the t-test hypothesis test. The results showed that debt policy has a positive effect on dividend policy, firm size has a positive effect on dividend policy and investment opportunities have no effect on dividend policy.
Implementasi Sistem Informasi Akuntansi Dan Akuntabilitas Pengelolaan Dana Bos Reguler Nurul Farida; Mulyaningtyas
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 1 (2024): Januari 2024
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v9i1.748

Abstract

This study aims to find out and evaluate whether the Implementation of Accounting Information Systems and Accountability for Regular School Operational Assistance (BOS) at SMP Plus Hidayatul Mubtadiin Singosari is by "Regulation of the Minister of Education, Culture, Research and Technology of the Republic of Indonesia number 2 of 2022" concerning Technical Instructions BOSS. The analysis tool uses a qualitative descriptive method. The research shows that the implementation of accounting information systems and accountability for regular BOS funds at SMP Plus Hidayatul Mubtadiin in 2022 has worked well according to the Regulations of the Minister of Education, Culture, Research, and Technology of the Republic of Indonesia. However, there are still some areas for improvement, such as a lack of parental involvement in students in the BOS financial management process, delays in the disbursement of funds, and the existence of multiple roles related to the responsibilities of the Treasurer.
p Faktor Signal Dan Agency Dalam Mempengaruhi Nilai Perusahaan Di Jakarta Islamic Index Jayanti, Citra Meilana Rina; Mashudi; Muhamad Aswad
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 1 (2024): Januari 2024
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v9i1.749

Abstract

This research uses a quantitative approach that focuses on the influence of leverage, Investment Opportunity Set, managerial ownership, institutional ownership on company value with profitability as an intervening variable in companies listed in the Jakarta Islamic Index. This type of research uses associative research with 50 data samples. The data collection tool is the company's annual financial report and uses the Sobel test analysis path with the Eviews 10 statistical program. The results of this research show that: Leverage, Investment opportunity set, Institutional ownership, Profitability, have a significant effect on company value. while managerial ownership, leverage, investment opportunity, managerial ownership, institutional ownership do not have a significant effect on company value.

Page 11 of 14 | Total Record : 137

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