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JOURNAL OF APPLIED ACCOUNTING AND TAXATION

JAAT
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Published by Politeknik Negeri Batam

ISSN : 25489925 EISSN : - DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, theoretical and practical articles. The JAAT is issued 2 times a year in electronic form. The electronic pdf version is accessible on the internet free of charge. We encourage all interested contributors to submit their work for consideration.

Arjuna Subject : -

Articles 221 Documents

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Analisis Pengaruh PP 46 Tahun 2013 terhadap Upaya Pemerintah dalam Meningkatkan Perekonomian Indonesia Melalui Sektor UMKM MUHAMMAD SYAFIQURRAHMAN
Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

This study analyzes the influence of Peraturan Pemerintah Nomor 46 tahun 2013, which is the government's efforts in improving the economy of Indonesia through the Micro Small and Medium Enterprises (MSMEs). Some of the conclusion obtained from this study is that Peraturan Pemerintah Nomor 46 Tahun 2013 has positive effect on the survey of MSMEs, the implementation of Peraturan Pemerintah Nomor 46 Tahun 2013 regarding the determination of 1% of gross assist MSMEs in improving their income and capital. First, the MSMEs business operators assign profits to their business of 10-50% of gross, so 1% is not burdensome for businesses. The second conclusion is Peraturan Pemerintah Nomor 46 Tahun 2013 has positive effect on MSME tax compliance in paying taxes. Application of Peraturan Pemerintah Nomor 46 Tahun 2013 brings ease and simplification of tax calculations taxpayer, so the taxpayer MSMEs increasingly easy to calculate and pay their taxes

Pengaruh Ukuran Perusahaan, Kebijakan Dividen, Kinerja Keuangan dan Konvergensi IFRS Perusahaan terhadap Tindakan Income Smoothing pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Saadatut Azizi Doraini; Seto Sulaksono Adi Wibowo
Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Earnings information is a component of the company's financial statements are intended to assess the performance of the company. Investors' attention is often focused only on information provided by the company profits. It can give an opportunity for management to take action income smoothing (income smoothing). In this cas, the selected variables are size, dividend payout ratio, return on asset financial leverage, net profit margin and IFRS convergence. The statistical method used is logistic regression in service companies listed in Indonesia Stock Exchange in 2010 through 2013.These results indicate that the variable size of the company, financial leverage, net profit margin significantly positive influence. Inversely variable dividend payout ratio and the company's profitability significantly negative influenc and convergence of IFRS variable has no effect on income smoothing. Key Words: income smoothing, firm size, dividend payout ratio, return on assets, international financial reporting standards, financial leverage, and net profit margin.

The Influence of Motivation, Voice Behavior and Work Engagement of the Individual Performance at Islamic Bank Ely Kartikaningdyah; Randa Okta Surya
Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

This study discusses the problems frequently experienced by human resource managers in improving the performance of individual employees at Islamic banks. In this regard has been expressed by the fact that the need for human resources (HR) at Islamic banks much needed especially qualified individual performance. This study purpose to prove that the behavior of sound, employee engagement and motivation have an influence on the performance of the individual in Islamic banks. The method used is quantitative approach with a simple linear regression analysis to prove the independent variable (sound behavior, work engagement and motivation) have an influence on the dependent variable (performance of individuals). The sample used in this study is limited to the existing Islamic banks. The results of this study can be used as a reference for HR managers at companies, especially in the banking sector. For further research is expected to add to the object and the amount of sample, is not limited to only Islamic banks but coupled with commercial banks (conventional).

The Impact of Auditor Quality, Financial Stability, and Financial Target for Fraudulent Financial Statement Arif Darmawan; Sariati Oktoria Saragih
Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

This study analyzes the influence of financial stability, financial targets and the role of the quality of auditors against fraud measures financial statements. This study using purposive sampling and use of the 21 companies that commit fraud recorded in the financial statements of the Financial Services Authority and 21 companies did not commit fraud which includes compass 100 in the Indonesia Stock Exchange using logistic regression analysis. The study found a positive effect of variable quality auditor against fraudulent financial reports, found a negative influence financial stability and financial variables against the target of fraudulent financial statements. Limitation of this study are limited variables and proxy variables used to measure financial targets, further research is recommended to add the variables that affect the occurrence of acts of fraud financial statements, and look for a proxy for a target financial variables.

The Six Sigma Approach for the Development of Accounting Information System Performance Hendra Gunawan; Himmatun Karimah
Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

The study investigates six sigma approach in manufacturing companies to prove its influence on the development of accounting information systems performance. Total of 80 respondent data from processed questionnaire consist of low management (64%), middle management (38%) and top management (7%). Statistically significant were found for application six sigma and development of accounting information systems performance. The result shows six sigma has significant effect to accounting information system performance. The findings show that companies implement six sigma at high altitudes. Six sigma has criteria such as support and commitment from top management, organizational culture, customer focus, and training. Criteria for support and commitment from top management and organizational culture are not proven to significantly influence the development of accounting information system performance.

Analysis of Total Quality Management on Competitive Performance of Oil and Gas Industry Seto Sulaksono Adi Wibowo; Febri Yogarina Adisty
Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

The article examines the total quality management in oil and gas industries to prove its effect on the competitive performance. The data that used in this research is secondary data by using a questionnaire that was distributed to several oil and gas industry companies. Test result which using classic assumption showed that the questionnaire considered normal does not happen multicollinearity and heteroscedasticity. The data was tested using multiple linear regressions. The data is tested simultaneously and partially. The result of total quality management is proven to have a significant relationship to competitive performance. But partially not all components of total quality management had proven to affect competitive performance. This is because the test only using multiple linear regressions so that the results obtained are less specific.

Impact of Work Environment on Employee Productivity in Shipyard Manufacturing Company Adi Irawan Setiyanto; Natalia Natalia
Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

This study aims to determine the impact of working environment on employees’ productivity. This study took place in shipyard manufacturing company. Samples in this study of 315 respondents used quantitative approach with questionnaires method by using simple random sampling technique. The analysis technique applied multiple linear regression and the statistic test. The result indicates that either physical or non-physical working environment have positively and significantly impact with a contribution of 63.4% on employees’ productivity.

Analysis of the Influence of Financial Leverage on Financial Performance at Mining, Oil and Gas Companies Listed on Indonesia Stock Exchange Dovi Septiari; Arbi Hasbi Nasution
Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

This paper aims to determine the effect of the use of debt to finance the company's operations on the performance of companies in the industry mining, oil and gas. The model used in this research is quantitative research. The samples used were 151 samples. This sample consists of companies mining, oil and gas listed on the Indonesian Stock Exchange from 2010-2014. Data analysis method used is using simple regression analysis. Research by a simple regression method with earnings per shares, net profit margin and return on equity as the dependent variable and the debt to equity ratio as independent variables. Results of this study indicate that the use of debt or debt to equity ratio does not significantly affect the company's financial performance such as earnings per shares, net profit margin and return on equity. The use of high debt to meet the company's operations are not necessarily able to improve financial performance.

Level of Student Satisfaction on Quality of Private Higher Education Service Irsutami Irsutami; Apri Apri
Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

The research examines the level of student satisfaction with quality of services of university. Quality of service is measured by the five dimensions namely Tangible, Reliability, responsiveness, Assurance and Empathy. The data used in this research is primary data therefore this research using a questioner. Distributed questioner to students as many as 80 active academic year 2014/2015. Successfully complete questionnaires and return as many as 80 questionnaires. Measuring the level of satisfaction by asking the perceptions and expectations of students against five dimensions of quality. In general, the results showed that the research feel quite satisfied with the service quality dimensions, but there are several indicators in the dimensions that should be of concern GBSB organizers to create better satisfaction.

Effect of Lecturer Certification Allowance, Lecturer Education, and Lecturer Training on Lecturer Performance Sinarti Sinarti; Siti Rahmawati
Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

This study examines the effect of the certification allowances lecturer, faculty of education, training and lecturer on the performance of the lecturer. This research was conducted using questionnaires to all samples certified lecturer. The data obtained were then processed using regression analysis. The number of questionnaires are processed totaled 75 questionnaire. Hypothesis test results have shown that the benefits of certification lecturers, professors of education, and training faculty positive and significant effect on the performance of the lecturer. Allowances for lecturers who have followed the certification, provide opportunities for continuing education for faculty, and provide training opportunities according to their field can improve the performance of lecturers. The samples in the study have not been evenly distributed and performance assessment are used in the form of self-appraisal, so that further research can be used to sample a wider and performance assessment is done by looking at Work Target Employees for lecturers Civil Servant and the achievement of academic rank private colleges.

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