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INDONESIA
JOURNAL OF APPLIED ACCOUNTING AND TAXATION
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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Mendeteksi Kecurangan Laporan Keuangan Menggunakan Model Beneish Irsutami Irsutami; Rizky Sapriadi
Journal of Applied Accounting and Taxation Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (817.103 KB) | DOI: 10.30871/jaat.v5i1.1868

Abstract

This study aimed to determine the effect of eight Beneish variables on earnings management in detecting fraudulent financial statements in property, real estate and building construction companies listing on the Indonesia Stock Exchange in 2014 - 2018. The population in this study is 80 companies in property, real estate and building construction sector. The sampling technique uses purposive sampling. The method of data collection used archival data collection techniques in the database. Data analysis used descriptive analysis using the Beneish ratio index, the classic assumption test and simple linear regression analysis. The results showed that DSRI (DaysoSalesoinoReceivableoIndex), SGI (SalesoGrowthoIndex), DEPI (DepreciationoIndex), TATA (TotaloAccrualotooTotal AssetsoIndex), and LVGI (LeverageoIndex) variables significantly influence earnings management in detecting fraudulent financial statements in sample companies. While the GMI (Gross MarginoIndex), AQI (AssetoQualityoIndex), and SGAI (Selling, GeneraloandoAdministrative Index) no significant effect on earnings management in detecting fraudulent financial statements in sample companies.
Dana Alokasi Umum, Dana Alokasi Khusus, Pendapatan Asli Daerah dan Belanja Modal Francis M. Hutabarat; Febricia Frontalin Kumendong
Journal of Applied Accounting and Taxation Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.129 KB) | DOI: 10.30871/jaat.v5i1.1880

Abstract

Adanya penurunan ekonomi di tahun 2015 menjadi faktor yang mempengaruhi alasan mengapa penelitian ini dibuat. Yaitu untuk mengetahui adakah pengaruh antara Dana Alokasi Umum, Dana Alokasi Khusus dan Pendapatan Asli Daerah terhadap Belanja Modal di Kabupaten Bandung Barat. Data pada penelitian ini adalah data kuantitatif sekunder yang diambil dari Laporan Realisasi APBD kabupaten Bandung Barat pada 2010-2017. Penelitian ini menggunakan variabel independen Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK) dan Pendapatan Asli Daerah (PAD) dengan variabel dependennya adalah Belanja Modal. Semua data pada laporan dijadikan populasi dalam penelitian ini dan diperoleh sebanyak 8 tahun. Teknik analisis regresi linear menggunakan perangkat lunak SPSS. Hasil penelitian menunjukan bahwa setiap variable X yang di gunakan menunjukan adanya pengaruh yang signifikan terhadap variable Y. Dengan ada nya penelitian ini dapan menjadi bantuan untuk pemerintah daerah agar dapat memaksimalkan pengawasan atas pemanfaatan DAU dan DAK dan PAD untuk mengatasi ketimpangan fiskal antar daerah.
Kompetensi Lulusan Mahasiswa Akuntansi Menghadapi Era Industri 4.0 Mega Mayasari; Anjelina Anjelina; Irsutami Irsutami
Journal of Applied Accounting and Taxation Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (600.473 KB) | DOI: 10.30871/jaat.v5i1.1884

Abstract

Penelitian ini bertujuan untuk mengetahui apakah sertifikasi kompetensi yang selama ini diperoleh mahasiswa di jenjang perkuliahan akan digunakan di dunia kerja/industri. Penelitian ini juga ingin mengetahui persepsi industri terkait dengan skill mahasiswa Akuntansi Politeknik Negeri Batam yang telah bekerja di industri, dan mengetahui skill yang diperlukan lulusan mahasiswa Akuntansi agar dapat bersaing di Era Industri 4.0. Sampel dari penelitian ini adalah Bagian HRD/atasan langsung mahasiswa Prodi Akuntansi dan Prodi Akuntansi Manajerial Politeknik Negeri Batam yang telah magang atau bekerja. Penelitian ini merupakan penelitian deskriptif kuantitatif. Hasil dari penelitian ini menunjukkan bahwa Sertifikasi kompetensi yang selama ini diadakan oleh jurusan manajemen bisnis ternyata memang dibutuhkan di dunia kerja yaitu sertifikasi SAP, TUK, MYOB. Persepsi industri terkait dengan skill mahasiswa Akuntansi Politeknik Negeri Batam skill yang sudah dimiliki adalah pembelajaran yang aktif dan strategis, berpikir analitis dan inovatif, skill kemampuan analitis dan daya pikir kritis, skill kreativitas, originalitas dan inisiatif, skill kecerdasan emosional, kemampuan memecahkan masalah yang sulit dan skill logika penyelesaian masalah, reasoning dan penuh ide. kemampuan analisis sistem dan evaluasi. kepemimpinan dan kemampuan memberikan pengaruh kepada lingkungan sosial dan kemampuan programming dan teknologi desain. Skill yang diperlukan lulusan mahasiswa Akuntansi agar dapat bersaing di Era Industri 4.0 hasil perangkingan industri adalah skill pembelajaran yang aktif dan strategis skill berpikir analitis dan inovatif, skill kreativitas, originalitas, dan inisiatif, skill kemampuan programming dan teknologi desain, skill kecerdasan emosional, skill logika penyelesaian masalah, reasoning, dan penuh ide, skill kepemimpinan dan kemampuan memberikan pengaruh kepada lingkungan sosial, skill kemampuan memecahkan masalah yang sulit, skill kemampuan analisis sistem dan evaluasi dan skill kemampuan analitis dan daya pikir kritis.
Pengaruh Hedging, Financial Lease dan Sales Growth terhadap Agresivitas Pajak Winda Sangata Ramadhani; Dedik Nur Triyanto; Kurnia Kurnia
Journal of Applied Accounting and Taxation Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (585.67 KB) | DOI: 10.30871/jaat.v5i1.1890

Abstract

The purpose of this study was to determine the effect of hedging, financial lease, and sales growth on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange in the 2011-2018 period. The total sample obtained from the reduction using the purposive sampling technique of 32 samples. The data analysis model used panel data regression analysis, descriptive statistical analysis, and classic assumption test. The results of this study are hedging, financial lease and sales growth have a simultaneous effect on tax aggressiveness. While partially hedging does not affect on tax aggressiveness, the financial lease has a positive effect on tax aggressiveness and sales growth has a negative affect on tax aggressiveness.
Pajak Kini, Pajak Tangguhan, Aset Pajak Tangguhan, Liabilitas Pajak Tangguhan Terhadap Manajemen Laba Marista Winanti Sutadipraja; Sri Setia Ningsih; Mardiana Mardiana
Journal of Applied Accounting and Taxation Vol 5 No 2 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v5i2.1306

Abstract

The purpose of this study was to examine whether there is an effect of current tax expense, deferred tax, deferred tax assets, and deferred tax liability on earnings management actions in consumer goods companies listed on the Indonesia Stock Exchange (IDX). This study's sample consisted of 27 consumer goods industries listed on the Indonesia Stock Exchange in 2013-2017 using the purposive sampling method. Hypothesis testing in this study using the t-test. Earnings management is proxied by discretionary accruals using the Modified Jones Model. The type of data used is secondary data. Data analysis used OLS (regression equation analysis ordinary least square). The results show that the current tax has a significant effect on earnings management variables. The deferred tax affects earnings management, deferred tax assets affect earnings management, and deferred tax liabilities have no effect on earnings management. Research limitations The sample of companies used is considered less representative of the population because only manufacturing companies are used consumer goods. The research period in measuring earnings management variables is proxied by discretionary accruals for only five consecutive years, according to Jones (1991). profit can be seen if the research period is carried out for eight years. In this study, it is suggested that the research period used can be added, and the sample used can be extended to other company sectors and other measures of earnings management by using proxies.
The Effect of IFRS Adoption on Foreign Direct Investment in Africa Alhassan Musah; Eunice Adjei; Ibrahim Anyass Ahmed
Journal of Applied Accounting and Taxation Vol 5 No 2 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v5i2.1481

Abstract

Adoption of International Financial Reporting Standards (IFRS) is supposed to help enhance comparability of financial statement, improve the quality of financial reporting and accounting information of businesses in a country. This is expected to help improve Foreign Direct Investment (FDI) in the adopting countries. This study examined the effect of IFRS adoption on FDI inflows in Africa. Unlike previous studies that sample both adopting and non-adopting countries, this study sampled only Africa countries that have adopted IFRS to determine whether the adoption has improved FDI inflows. To achieve this objective, 20 African countries that have adopted IFRS were sampled covering a period 1980 to 2015. Data was sourced from The World Bank financial and Economic Data. Control variables such as GDP growth, openness of the economy, government debt and population growth were included in the model. The correlation and regression analysis showed that IFRS adoption has a positive and significant influence on FDI inflows in Africa. On the other hand, open economy, government debt and population growth had a positive and significant association with FDI. Overall, the results show that African countries that want to improve FDI inflows must improve the quality of their reporting environment by adopting IFRS.
Does Corruption Affect Foreign Direct Investment (FDI) Inflows in SADC Countries? Moses Garai Chamisa
Journal of Applied Accounting and Taxation Vol 5 No 2 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v5i2.1873

Abstract

Foreign Direct Investment (FDI) is a crucial factor to development in SADC, while at the same time corruption continues to be an obstacle to economic transformation in these countries. Empirically, studies provide controversial results on the effect of corruption on FDI. Some studies conclude that corruption negatively impacts FDI inflows in a country, while others provide evidence that corruption can act as a ‘helping hand’ to FDI inflows in a country. Given this ambiguity in the results of previous studies, using panel data for the period 2000-2016 for 15 SADC countries, this study examines the impact of corruption on FDI inflows in these countries. Lack of attention in previous studies on the impact of corruption on FDI inflows in SADC motivated this research. Estimation results using robust random effects model show that when corruption is widespread in a country, foreign investors are reluctant to invest. Thus, corruption negatively affects FDI inflows in SADC countries. The study recommends that SADC countries should develop and implement efficient, effective and strong anti-corruption measures to reduce corruption and hence increase FDI inflows.
Mengungkap Arti Perilaku Etis Menurut Fresh Graduate Akuntansi Khoirin Azaro; Kurnia Ekasari; Kartika Dewi Sri Susilowati
Journal of Applied Accounting and Taxation Vol 5 No 2 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v5i2.2110

Abstract

This is the field of study that deals with accounting ethics. This turns out to be even more problematic because the emergence of cases involving the accounting profession within a few years has disfigured the credibility of the accounting profession. Every ethical or unethical behavior carried out by accountants depends on each individual. One of the simplest ways of tackling this problem is the presence of education about ethical awareness of accounting skills, especially in a business context that requires relevant reporting. The overall goal of this work was to find out how the meaning of ethical behavior according to accounting fresh graduates. This study uses qualitative approach through interpretative. For this study, we analyzed the data collected from interview. There were 4 participants in this research. From the results, it is clear that ethics in concept and practice is not much different and ethics is something that must appear in every aspect of life. Ethics must be present in individuals and ethics becomes important in the work as a basis for take an action. This conclusion follows from the fact that ethics education influences the accounting practices of fresh graduate accounting.
Pemanfaatan Software Akuntansi pada Akuisisi Pengetahuan Akuntansi Mahasiswa Yurike Rienika Chandra; Winanda Wahana Warga Dalam
Journal of Applied Accounting and Taxation Vol 5 No 2 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v5i2.2130

Abstract

The background of this research is to test the use of software accounting in the acquisition of student accounting knowledge. The method used in this research is laboratory experiments with instruments in the form of a questionnaire given directly to respondents after solving accounting cases manually and using software accounting. The data analysis tool used in this study was SPSS. The results of the problems examined in this study are, first, solving accounting cases manually, then solving the same cases using software accounting does not increase student accounting knowledge acquisition. The second result is that there is no significant difference in the acquisition of student accounting knowledge between the manual approach and software accounting in solving accounting cases. The last result is that there is no significant difference in acquiring accounting knowledge between male and female students in using software accounting. The conclusion and implication of this research are to be able to master and benefit from technology. In this case, accounting technology, students must understand and be familiar with using this technology. Students will be aware of the importance of technology in the world of this 4.0 industrial revolution.
Pengaruh Kepatuhan Wajib Pajak Orang Pribadi Berdasarkan Theory Planned Of Behaviour (TPB) Hurian Kamela
Journal of Applied Accounting and Taxation Vol 5 No 2 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v5i2.2141

Abstract

There must be an awareness of the public regarding compliance in paying taxes. Tax is a state asset that is collected by the state for the common interest. The role of society in paying taxes must be accompanied by internal (within) the individual itself because there are still limited people who know that taxes are crucial. This study aims to link the effect of individual taxpayer compliance based on the "Theory of Planned Behavior" because this theory is a theory that can measure the internal thinking of taxpayers. This study uses primary data collected through a questionnaire using linear regression analysis. The sample used is a sample (people) of 100 taxpayers using measurements random sampling (people who are in the tax office) 1 month (November 2015). The study results found that the variable attitudes toward behavior, subjective norms and perceptual behavior control were positive influences. That explains a need for awareness of taxpayer compliance to run appropriately, and income from tax payments can increase.

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