Jurnal Penelitian Teori & Terapan Akuntansi (PETA)
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.
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<![CDATA[Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah Di Jakarta Pada Awal Masa Pandemi Covid ]]>
<![CDATA[Chrisnawati Novelia]]>;
<![CDATA[Diana Frederica]]>;
<![CDATA[Deni Iskandar]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 6 No. 2 (2021): Juli 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v6i2.486
<![CDATA[The purpose of this study is to analyze taxpayer compliance on the implementation of PP. 23 of 2018 at the start of the covid pandemic. This type of research is descriptive qualitative research with a sample size of 20 MSME actors with a turnover of not more than Rp. 4.8 billion in one tax year. The results of the analysis conclude that MSME actors are greatly helped by the reduction in tax rates because they are in accordance with the scale of the UMKM. However, there are still MSMEs that have not fulfilled their tax obligations even though the tax rate has been lowered to 0.5% due to the decline in turnover due to the pandemic, which disrupts the cash flow of MSMEs. There are several inputs as an implication of this research, namely the need for tax socialization to MSME actors and training on the use of taxation applications so that it is better understood and tax relief.]]>
<![CDATA[STRATEGI PENGUATAN SISTEM PENGENDALIAN INTERNAL UNTUK MENGHINDARI TERJADINYA FRAUD PADA KAS PERUSAHAAN ]]>
<![CDATA[Puput Yulan]]>;
<![CDATA[Iwan Setya Putra]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 6 No. 2 (2021): Juli 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v6i2.488
<![CDATA[Abstract. The research objective is to analyze the problem of how to analyze internal cash controls by PT. Era Jaya Wijaya Blitar analyzes to support the effectiveness of cash management. The purpose of writing this thesis is to analyze the internal control of cash by PT. Era Jaya Wijaya Blitar in supporting the effectiveness of cash management. The type of research that will be used is descriptive quantitative. Descriptive analysis was carried out by collecting data obtained from the source then followed by interviews and observations of the actual situation. There are 2 variables used in this study, namely, internal cash control and the effectiveness of cash management. Some of the research methods used include interviews, observation and documentation. Based on the research results, cash management conducted by PT. Era Jaya Wijaya Blitar is not yet effective. This is reflected in the absence of segregation of the functions of supervision, recording, and storage in cash as well as in dual work, the filling of transaction proof numbers for most cash receipts and disbursements documents is still filled in manually, not using printed serial numbers. As for the internal cash control activities set by PT. Era Jaya Wijaya Blitar has not been effective, proven by the fact that there are still elements of internal control that have not been implemented in the company, such as the absence of a separation of supervision functions from cash recording and storage.]]>
<![CDATA[Analisis Akuntabilitas Keuangan Sakti Sebelum dan Saat Pandemi Covid-19 ]]>
<![CDATA[Erna Puspita]]>;
<![CDATA[Sigit Puji Winarko]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 6 No. 2 (2021): Juli 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v6i2.489
<![CDATA[In early 2020, to be precise in March 2020, the Indonesian government officially announced Covid-19 as a national pandemic, since then many entities have experienced a decline in their financial performance due to decreased purchasing power due to inability to carry out activities properly and even many entities that have decreased their financial performance. had to close down his business. This study aims to analyze the financial accountability performance of KSP Sakti Kota Kediri in 2019 and 2020, and to analyze whether there are differences in the financial accountability performance of KSP Sakti Kota Kediri before and during the Covid-19 pandemic. Data analysis was carried out by calculating all indicators used as a tool to measure the performance of KSP Sakti, in accordance with the Decree of the Minister of Cooperatives and MSMEs No. 43 of 2004. Meanwhile, the hypothesis testing used a different test using the Paired Sample T-Test. From the results of different tests using the Paired Sample T-Test, the Sig. amounting to 0.440 which is greater than the significant level of 5%, this means that there is no difference between the financial accountability performance of KSP SAKTI before and during the pandemic. If you look at the financial accountability data for 2019 and 2020, of the sixteen indicators, as many as seven indicators have decreased, but the decline is very small.]]>
<![CDATA[Pengaruh Aspek-Aspek Kemakmuran Negara terhadap Kepatuhan Pajak ]]>
<![CDATA[Margareta Dewi Perbawaningsih]]>;
<![CDATA[Ari Budi Kristanto]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 6 No. 2 (2021): Juli 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v6i2.490
<![CDATA[This study aims to examine the influence of country prosperity aspects towards tax compliance. The aspets consist of inclusive society, empowered people, and open economy. This study uses secondary data including the country prosperity index report from The Legatum Institute Foundation and the Level of Tax Effort. The population in this study are countries around the world and based on purposive sampling, 94 countries were sampled. This research hypothesis testing uses multiple regression analysis, and previously the data had been tested using the classical assumption test. The results of this study indicate that inclusive society and empowered people have a positive effect on tax compliance, while the open economy variable has a negative effect on tax compliance. The results of this study are expected to be a consideration by the government in making tax policies as an effort to achieve the tax compliance, particularly in encouraging inclusive and empowered society.]]>
<![CDATA[Pengaruh Kepemilikan Institusional Dan Ukuran Dewan Terhadap Nilai Perusahaan Melalui Profitabilitas ]]>
<![CDATA[Alda Nadya Mastuti]]>;
<![CDATA[Dewi Prastiwi]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 6 No. 2 (2021): Juli 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v6i2.501
<![CDATA[This research aimed to analyze and examine the effect of institutional ownership and board size on firm value with profitability as mediating variable. The dependen variables that used in this research are institutional ownership and board size, with firm value as independen variable and profitability as mediate variable.. Population that used in this research is consumer goods sector company sourced in secondary data that obtained through idx and company official website with 23 total sample obtained from purposive sampling. Data analysis technique used to examine the relationship between variables in this research is Path Analysis with IBM SPSS 24. The result show institutional ownership has negative effect on firm value, board size doesn’t effect firm value, profitability has not proved as mediate the effect of institusional ownership to firm value, profitability has not proved as mediate the effect of board size to firm value.]]>
<![CDATA[Hubungan Antara Persepsi dan Partisipasi Mahasiswa Dalam Perkuliahan Daring Selama Masa Pandemi Covid- 19 (Studi Kasus Pada Mahasiswa Prodi Akuntansi UNP Kediri ]]>
<![CDATA[Mar’atus Solikah]]>;
<![CDATA[Dian Kusumaningtyas]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 6 No. 2 (2021): Juli 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v6i2.503
<![CDATA[Abstract In the midst of the Covid-19 pandemic, the education sector is a sector that must continue to operate, including at the university level. One of the efforts so that the learning process can still take place effectively is by means of online (online). In its implementation, there are still obstacles that are somewhat worrying both among students, lecturers and universities themselves, especially those related to student perspectives and participation. The purpose of this study was to analyze the relationship between student perceptions and participation in online lectures during the Covid-19 pandemic. This research is a case study using a questionnaire instrument given to students of the Accounting Study Program of UNP Kediri. The results of the analysis obtained that there is a relationship between the teaching and learning process and student participation which is 0.406 indicating a positive number, then for lecturer competence there is also a correlation between lecturer competence and student participation which is 0.623 indicating a positive number, and there is a correlation between infrastructure and student participation. of 0.453 indicates a positive number. ]]>
<![CDATA[Efek Pola Kepemimpinan Secara Berintegritas Serta Responsibilitas Terhadap Maksimalnya Kinerja Keuangan ]]>
<![CDATA[Miftah Faridh]]>;
<![CDATA[Fanny Marsella]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 6 No. 2 (2021): Juli 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v6i2.521
<![CDATA[The development of technology has no limits. Humans are also developing dynamically. Leaders have a significant influence on business entities. A good leader will provide an excellent working atmosphere. This research aims to see the effect of leading with integrity and responsibility towards maximum financial performance. The research with a quantitative research approach. A sample of 40 tructural and employees in the academic community Politeknik Unggul LP3M. Data analysis is the technique of Validity Test, Reality Test, and Hypothesis Testing. The study results show that the pattern of leading with integrity affects a convincingly positive classification of financial performance. Responsibility also affects a convincingly positive classification of financial performance. From a group perspective, the pattern of leading with integrity and responsibility has an effect with positive and convincing classifications on financial performance.]]>
<![CDATA[Menguji Pengaruh Rasio Keuangan Perusahaan Terhadap Financial Distress ]]>
<![CDATA[Diah Nurdiwaty]]>;
<![CDATA[Badrus Zaman]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 6 No. 2 (2021): Juli 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v6i2.523
<![CDATA[Investors who want to invest, or creditors who will provide loans, will be vigilant and ascertain whether the company is experiencing financial difficulties or the company is in good condition. Therefore, it is necessary to analyze the company's financial statements by looking at their financial ratios.This study aims to examine the effect of independent variables in the form of Liquidity Ratios, Solvency Ratios and Profitability Ratios on Financial Distress as the dependent variable. This research was conducted on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2013-2016 with a total population of 42 companies. The sampling technique in this study used purposive sampling which resulted in 14 samples in a period of 4 (four) years, namely 56 samples. The analytical method used in this study is logistic regression analysis which is processed using SPSS 23.The results of this study indicate that simultaneously the Liquidity Ratio, Solvency Ratio, and Profitability Ratio have a significant effect on financial distress. Partially, the variables of Liquidity Ratio, Solvency Ratio, and Profitability Ratio have no significant effect on financial distress.]]>
<![CDATA[Pengaruh Sanksi Perpajakan Dan Program Tax Amnesty Terhadap Kepatuhan Wajib Pajak ]]>
<![CDATA[Muniroh Muniroh]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 7 No. 1 (2022): Januari 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v7i1.494
<![CDATA[Pemerintah membutuhkan penerimaan dalam melakukan pembangunan manusia dan infrastruktur. Pajak selama ini merupakan penerimaan terbesar bagi pembangunan, olehkarenanya pemerintah memberikan sanksi denda pada wajib pajak yang tidak membayar pajak dan pada tahun 2016 meluncurkan program Tax Amnesty (pembebasan denda pajak). Hal ini dilakukan karena setelah dilakukan analisa ternyata penerimaan pajak selama ini masih jauh dari target. Hal ini di sebabkan banyak faktor, antara lain masih minimnya kesadaran wajib pajak. Program ini bertujuan agar wajib pajak dapat transparan dalam membayar dan melaporkan pajaknya. Program ini memberikan pembebasan denda pajak dan potongan tarif, hanya membayar uang tebusan saja yang tarifnya jauh lebih kecil dibandingkan tarif normalnya atas harta yang dimiliki tetapi belum dilaporkan di SPT nya. Penelitian ini menggunakan metode analisa Regresi Berganda dengan obyek penelitian ini adalah Wajib Pajak yang terdaftar di KPP Pratama Biak Numfor (Papua). Penelitian ini menunjukkan bahwa sanksi perpajakan dan Program Tax Amnesty secara simultan berpengaruh signifikan terhadap kepatuhan wajib pajak. Sedangkan program Tax Amnesty memiliki pengaruh dominan terhadap Kepatuhan Wajib Pajak. Implikasi penelitian ini adalah pemerintah perlu melakukan Tax Amnesty agar masyarakat mau melaporkan pendapatan dan hartanya secara transparan. Hal ini disebabkan wajib pajak tidak perlu merasa khawatir lagi akan adanya pemeriksaan di kemudian hari. Dan atas hasil ini juga menunjukkan bahwa masyarakat Papua belum memiliki kesadaran tentang pentingnya pembayaran pajak. Oleh karenanya pemerintah perlu untuk lebih intens melakukan sosialisai tentang perlunya penerimaan pajak bagi negara kita.]]>
<![CDATA[Kinerja Keuangan Dan Non Keuangan Perhotelan ]]>
<![CDATA[Hernawati]]>;
<![CDATA[Yochevyn Agvyanda Sanjaya]]>;
<![CDATA[Basuki Nugraha]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 7 No. 1 (2022): Januari 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v7i1.497
<![CDATA[This study aims to analyze the management control system factors on financial and non-financial performance at hotels. The sampling method was purposive sampling. The data analysis used to test the proposed hypothesis is regression analysis and t test Based on the results of data analysis and discussion, it can be concluded that the first hypothesis is proven, this means that the application of a management control system will cause an increase in hotel revenues. The second hypothesis is proven, this means that the implementation of a management control system will lead to increased customer satisfaction and service quality at hotels. For further researchers, they can add other independent variables, such as a reward system to improve the regression model and can be generalized to the research objects of service companies, for example hospitals, PDAMs, Telkom, and so on.]]>
