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INDONESIA
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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Strategi Internal Dan Eksternal Umkm Sambal Pecel Madiun Dalam Meningkatkan Daya Saing Usaha Trimintarsih, Titin
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 2 (2024): Juli 2024
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v9i2.877

Abstract

Madiun sambal pacel business is indeed a characteristic that is inherent, has many consumers. However, business actors also face a high level of competition. Therefore, internal and external strategies are needed to increase business competitiveness. The method in this study uses SWOT analysis of the IFAS and EFAS methods with the distribution of 25 questionnaires. The results of the SWOT Analysis show that internal factors have a score of 8.07 and external factors have a score of 9.29. From the results of internal and external factors, a series of scores are produced: Strengths (Strengths / S) = 5.05, Weaknesses (Weaknesses / W) = 3.02, Opportunities (Opportunities / O) = 4.69 and Threats (Threats / T) = 4.60. Located in the Growth quadrant.
Peran Akuntansi dalam Mewujudkan Sustainable Development Eka Retno Agustin; Trisnawati, Rina
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 1 (2025): Januari 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v10i1.913

Abstract

This study examines the role of accounting as measured by green accounting, MFCA, environmental disclosure, environmental performance, and environmental cost towards sustainable development in companies operating in the mining sector and listed on the Indonesia Stock Exchange for the period 2021-2023. The total sample analyzed was 14 companies with 38 data collected. The sample selection technique applied was purposive sampling and the analysis was carried out using multiple linear regression. The tool used for analysis in this study was SPSS version 25. The research findings from the multiple linear regression analysis indicated that green accounting, environmental performance, and environmental cost had no effect on sustainable development. On the other hand, MFCA and environmental disclosure showed an effect on sustainable development. With this study, it emphasizes the importance of companies to obtain social support by adjusting their activities to social values in order to survive in the long term.
Corporate Social Responsibility dan Good Corporate Governance Terhadap Nilai Perusahaan dengan Intellectual Capital sebagai Moderasi Ningrum, Miftahul Janah Tejo; Anggraini, Dahlia Tri
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 1 (2025): Januari 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v10i1.914

Abstract

This research aims to examine the impact of GCG and CSR on firm value, and whether IC moderates these effects. This research use data from the Indonesia Stock Exchange (IDX) for the food and beverage subsector from 2021-2023. In this research, the sample was selected through the purposive sampling method and employs descriptive statictical analysis, panel data regression, and model feasibility testing techniques. The result of this research indicate that CSR, GCG, and IC have a positive effect to Firm Value. The connection between CSR and the value of a company cannot be moderated by IC. However, it has the potential to influence the relationship between GCG and firm value. This research contributes by offering a new perspective, positioning IC as a moderating variable that can strengthen or weaken the relationship between CSR and GCG on firm value.
Faktor-Faktor Penentu Penerapaan Konservatisme Akuntansi Pada Perusahaan Non Manufaktur Astutik, Indah Dwi; Wulandari, Anis
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 1 (2025): Januari 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v10i1.828

Abstract

The purpose of this study is to ascertain how Accounting Conservatism is impacted by Financial Distress, Profitability, Leverage, and Company Size. This kind of research is quantitative, and SPPS software version 25 is used as a statistical tool for analysis. The non-manufacturing businesses listed on the Indonesia Stock Exchange for the 2021–2022 period were the subject of this study. Purposive sampling is the procedure used in the sample gathering process. Multiple regression models, classical assumption tests, descriptive statistics, and hypothesis testing are the analysis approaches employed. The study's findings suggest that accounting conservatism is influenced by profitability. Meanwhile, Accounting Conservatism is unaffected by Financial Distress, Leverage, and Company Size.
Akurasi Penilaian Aset Biologis : Sebuah Pendekatan Studi Kasus Eksploratif Nuraini, Intan; Syah, Sultan
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 1 (2025): Januari 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v10i1.846

Abstract

Abstract. Accuracy Of Biological Asset Assessment: A Case Study Approach.The aim of this research is to analyze the accuracy of biological asset assessment using a case study approach at PT Bukit Palem. This research uses a descriptive qualitative method with an explanatory case study approach as an analysis tool. The types of data used are primary and secondary data. The results of this research show that the assessment of PT Bukit Palem's biological assets is in accordance with PSAK 69 by utilizing an accuracy tool for the number of asset suitability using drones in the asset measurement section. This research also involves a significant contribution in improving the management of biological assets at PT Bukit Palem.
Tingkat Kesulitan Keuangan, Peluang Pertumbuhan, dan Insentif Pajak: Implikasinya pada Konservatisme Akuntansi Nugraha, Erdy Yanuar Setya; Cahyaningtyas, Fadilla
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 1 (2025): Januari 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v10i1.893

Abstract

The purpose of this study is to determine whether the level of financial difficulty, growth opportunities, and tax incentives in technology subsector manufacturing companies listed on the IDX for the 2021-2023 period have an impact on accounting conservatism. This research uses a quantitative approach with purposive sampling technique. Secondary data was collected from the IDX website using documentation techniques. Multiple linear regression analysis is the analysis technique used. The research findings show that the level of financial distress and tax incentives have an impact on accounting conservatism, but growth opportunities have no impact on accounting conservatism.
Analisis Pengaruh PBV, EPS, ROA Terhadap Harga Saham Sektor F&B (BEI 2020-2023) Dewi Mumpuni Alfi Hidayati; Nur Sayidah
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 1 (2025): Januari 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v10i1.910

Abstract

 This study aims to analyze whether there is an effect of PBV, EPS, and ROA on Stock Prices. The method in this study is a quantitative method using secondary data in the form of financial reports collected through documentation techniques, obtained through the IDX website. The population of this study is food and beverage industry sector companies listed on the IDX for the period 2020-2023 using purposive sampling technique obtained a sample of 80. The method of analysis of this research is descriptive analysis method. The results of this study indicate that partially Price to Book Value and Earning Per Share have a significant positive effect on stock prices, while Return On Asset has a significant negative effect on stock prices. But simultaneously, PBV, EPS, and ROA variables have a significant positive effect on stock prices.
Pengaruh Pendidikan Pajak, Sosialisasi Pajak, Dan Sanksi Perpajakan Terhadap Kepatuhan Kewajiban Perpajakan Pricillia, Angeline; Subagyo
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 1 (2025): Januari 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v10i1.911

Abstract

Tax is one of the state revenues that will be used as national development. However, tax revenues in the country are still not optimal because the level of taxpayer compliance is still low. This study aims to examine the influence of tax education, tax socialization, and tax sanctions of compliance with tax obligations. In this study author uses a sampling technuques were carried aut using the non-probability sampling method. The data was obtained by distributing questionnaires to taxpayer in DKI Jakarta and processed using SPSS version 25. The influence of tax education, tax socialization, and tax sanctions in increasing taxpayer positive effected on compliance with tax obligations.
Pengaruh Pengetahuan Perpajakan, Motivasi Wajib Pajak, Dan Self Assesment System Terhadap Kepatuhan Perpajakan Daniel Mardiyanto Slamet Putra Raharjo; Miftahol Horri
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 1 (2025): Januari 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v10i1.912

Abstract

This study aims to analyze whether there is a simultaneous and partial influence of Tax Knowledge, Taxpayer Motivation, and Self Assessment System on Tax Compliance. In this study, the method used is a quantitative method using primary data through a questionnaire distributed to respondents. The population in this study were individual taxpayers in Jetis District, Mojokerto using nonprobability sampling techniques with convenience sampling methods, so that a sample of 48 was obtained. The results of the study indicate that Tax Knowledge, Taxpayer Motivation, and Self Assessment System have a significant simultaneous effect on Tax Compliance. Tax Knowledge has a significant partial effect on Tax Compliance, while Taxpayer Motivation, and Self Assessment System do not have a significant partial effect on Tax Compliance.
Pengaruh Partisipasi Eksekutif Terhadap Pengembangan Teknologi Informasi UMKM Di Surakarta Pramesti, Hernawati; Mujiyono
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 2 (2025): July 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of IT (Information Technology) management is influenced by the involvement of owners, owner participation, owner background, and company conditions, this is a factor that affects the progress of IT management. The purpose of this study is to find out: Owner participation factors affect the progress of IT management in MSMEs in Surakarta. The ownership involvement factor affects the progress of IT management in MSMEs in Surakarta. The condition of the owner's organization affects the progress of IT management in MSMEs in Surakarta. The owner's background factor affects the progress of IT management in MSMEs in Surakarta. The factors of participation, involvement, conditions, and background of the owner affect the progress of IT management in MSMEs in Surakarta. The MSME research population in Surakarta is 40 MSMEs. Data was collected through questionnaires. Data analysis used t-test and F-test techniques. The conclusions of the research results are: (1) The variable of owner participation is proven to have no influence on the variable of information technology development. (2) The variables of owner involvement affect the variables of information technology development. (3) The variables of organizational conditions have no effect on the variables of information technology development. (4) The background variable of the owner has no effect on the variable of information technology development. (5) The results of the independent variables together have no effect on the dependent variables

Page 13 of 14 | Total Record : 137

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