cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
,
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
 11   12   13   14   15 
Sustainability Reporting: Sebuah Analisis Bibliometrik Pada Database Scopus Ajeng Tita Nawangsari; Mochammad Ilyas Junjunan; Resha Dwi Ayu Pangesti Mulyono
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.v5i2.2182

Abstract

The aims of this study is to capture the development of sustainability reporting research using the Scopus Database. This study use bibliometric method to present quantitative result in capturing those development. There are several indicators used such as citation numbers, authorship, source of the articles, theory mapping, research approaches and country. The result show that the highest citation number for sustainability reporting were 861. The most research approach used is qualitative and the commonly used theories in the field of sustainability reporting is legitimacy and stakeholders theory. García-Sánchez I.M was the most productive author in publishing sustainability reporting research with 12 total number of publication. Based on the article source journal of cleaner production was the most leading journal in sustainability reporting research with 76 publications on it. Based on the country, USA has the highest number of sustainability reporting publication than many other countries.
Pentingnya Ukuran Kinerja Nonfinansial dalam Balanced Scorecard, Komitmen Organisasi, dan Kinerja Manajerial Praja Hadi Saputra; Hamid Bone; Linayati Lestari
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.v5i2.2248

Abstract

This study investigates the role of the degree of importance of using nonfinancial performance measures (in Balanced Scorecard) by superiors for performance evaluation in influencing employee performance through organizational commitment. This study adopted a quantitative research design and conducted a cross-sectional survey by questionnaire to collect responses from 118 local managers in Samarinda, Indonesia. Based on PLS analysis, the results of this study indicate that the use of nonfinancial measures in Balanced Scorecard for performance evaluation is significantly affect employee organizational commitment and directly affect managerial performance through organizational commitment. The results also prove that organizational commitment has a mediation role in the relationship between nonfinancial measures and performance. This study provides valuable insight that the degree of importance of the use of nonfinancial measures by superiors to evaluate performance can improve employee commitment and performance. Practically, the results provide an overview for superiors to be more comprehensive in developing a performance measurement system because the system has a crucial role in influencing employee behavior.
Analisis Pengaruh Struktur Kepemilikan, Ukuran dan Pertumbuhan Perusahaan terhadap Manajemen Laba pada Perusahaan BEI Tahun 2014-2018 Mardianto Mardianto
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.v5i2.2305

Abstract

The study was conducted with the aim of analyzing the effect of ownership structure, company size and company growth as an independent variables on earnings management as the dependent variable. Ownership structure is represented by proxies of ownership concentration, institutional ownership, family ownership, and state ownership. This study collected data with a purposive sampling method. The object of collecting data samples is in the form of data from financial reports and annual reports of companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2018. This study uses multiple regression analysis methods to examine the effect of independent variables on the dependent variable. Research data were tested using Statistical Product and Service Solutions (SPSS). The results showed that family ownership, institutional ownership and state ownership had a significant positive effect on earnings management. Ownership concentration has a significant negative effect on earnings management. Meanwhile, company size and company growth do not have a significant relationship with earnings management.
Covid-19 and Auditing Emmanuel John Kaka
Journal of Applied Accounting and Taxation Vol 6 No 1 (2021): 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.v6i1.2311

Abstract

COVID-19 has affected the way and manner financial statements are prepared, and audit engagement, information gathering and reporting. the aim of the paper is to highlights some of the practical challenges auditors may face in auditing financial statements of an organization in the light of COVID-19 and areas to put more emphasis on their audit reports. The documentary research design was employed and secondary data were collected and used for this research. The paper found out that professional associations, accounting, and auditing bodies are monitoring issues and situations as they unfold that may affect the financial statements and audit reports due to the impact of COVID-19. Moreover, they are ready all the time to issue out additional guidelines as new developments unfold, and continue to update professional accountants on issues pertaining to the continuity of the organization businesses, workforce, economic impacts, and other resources to help their members serve their clients better in this period of the pandemic. The paper recommends that auditors are expected to display enough professional skepticisms and judgments and be focus on public interest and ethical responsibilities bestowed on them, and continue to apply the principles contain in the auditing standards fully, as well as comply with the fundamental principles of competence, independence, integrity, objectivity, confidentiality, care and skills, and behave professionally, as keys that will preserve and expands auditors trust in the face of the public.
The Diversity of Board of Directors Characteristics and Firm Value Jonathan Steven John; Ricky Raharja Sudiono; Luciana Haryono; Yang Elvi Adelina
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.v5i2.2405

Abstract

The research contributes to provide insights on how characteristics of board of directors can affect firm value by analyzing board characteristics such as gender diversity, age and educational background to firm value of public firms in Indonesia. Generational diversity is being considered as an independent variable as it has never been assessed in Indonesia. Resource dependence theory and upper echelons theory are used in this research among other available concepts to explain the impact of board characteristics during the decision-making process and its access to resources. ROA is used in this research as the profitability approach indicator of firm value, while Tobin’s Q is used as the market approach indicator of firm value. Samples used in this research amounts to 1.151 samples from 411 companies. The results show that educational background and board age significantly affects firm value positively when measured by profitability approach indicator. While gender diversity and generational diversity both have no significant effect on firm value when measured by either profitability approach indicator or market approach indicator due to homogeneity. The results indicate that the appointment of directors with older age while possessing higher education can increase a company’s firm value which is measured by profitability indicators.
Analisis Komparatif Kebijakan Perpajakan Atas Kegiatan Filantropi Tri Maruli Sidabutar; Poltak Maruli John Liberty Hutagaol; Jasman Jasman
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.v5i2.2522

Abstract

This study aims to analyze tax exemption and tax deduction policies on philanthropic activities in Indonesia and some other countries as a basis of recommendation in improving taxation policies to encourage philanthropic activities in Indonesia. Comparative analysis was conducted towards the similar policies in 4 selected namely, the United States, Myanmar, Sri Lanka, and Malaysia. The data used in this study were obtained from the CAF World Giving Index 10th report, A Global Philanthropy Legal Environment Index, the World Bank List of economies 2019, and tax regulations from the selected countries. Data analysis was conducted through comparative analysis methods supported by primary data, namely the results of interviews and secondary data, namely the results of literature reviews. The results of the analysis show that the tax exemption and tax deduction policies for philanthropic activities in Indonesia are adequate. There are several tax exemption and tax deduction policies on philanthropic activities from the selected countries that can be used as a basis of recommendation and consideration in the formulation and improvement of the related tax policies in Indonesia.
Analisis Faktor-Faktor Fundamental Rasio Keuangan Terhadap Harga Saham Neni Marlina Br Purba; Handra Tipa
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.v5i2.2552

Abstract

This research is intended to understand how the Fundamental Factors of Financial Rratios Against Share Pricees in LQ45 Companies listed on the Indonesia Stock Exchangge. Which includes fundamental factors, namely Return on Equity (ROE), Returnt on Asset (ROA), Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Current Ratio (CR), Earning Per Share (EPS). All LQ45 companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2018 are the populationt. Samples were taken bye determining criteria in accordance with the research objectives. The results of the data are then proccessed using the classical assumption test. Then the hypothesis is tested by multiple linear regression test, simultaneous test (F test), partial test (t test) and determination test (R2 test). Based on the test results with the help of SPSS, it is partially obbtained fundamental factcors which include Return on Equity (ROE) and Earning Per Share (EPS) have a significant effeect on stock prices. Meanwhille, stock prices are affected but not significantly by Return on Assets (ROA), Debt to Asset Ratio (DAR), and Currennt Ratio (CR). Through a joint test, the stock price is also significantly influenced by all the variables included in the fundamental factors.
Keberterimaan Penggunaan Sistem Teknologi Informasi Perpajakan Pada Pelaku UMKM dan Ekonomi Kreatif Tri Utami; Susyanti Susyanti; Riri Zelmiyanti
Journal of Applied Accounting and Taxation Vol 6 No 1 (2021): 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.v6i1.2746

Abstract

Penelitian ini bertujuan untuk menguji bagaimanakah pandangan keberterimaan sistem e-filling dan e-billing pada para pelaku UMKM dan pelaku usaha Ekonomi Kreatif, yaitu dengan menitikberatkan pada dimensi kemudahan untuk digunakan dan dimensi kebermanfaatan sistem teknologi perpajakan tersebut. Penelitian ini memilih UMKM dan Ekonomi Kreatif sebagai obyek penelitian karena banyak pelaku UMKM dan pelaku usaha Ekonomi Kreatif yang belum tahu bahwa ada pajak sebesar 0,5% dari penghasilan bruto yang harus dibayarkan, terlebih lagi pada penggunaan sistem teknologi perpajakan online. Dengan menggunakan accidental sampling diperoleh jumlah sampel sebanyak 112. Teknik analisis data menggunakan SEM-PLS. Hasil penelitian ini menunjukkan bahwa sikap seseorang terhadap sistem berpengaruh positif terhadap intensi seseorang untuk mau menggunakan sistem. Persepsi.pandangan kemudahan berpengaruh signifikan positif terhadap intensi seseorang untuk menggunakan sistem. Pandangan kemudahan berpengaruh signifikan positif terhadap sikap seseorang terahadap sistem. Kebermanfaatan sistem berpengaruh signifikan positif terhadap sikap seseorang terahadap sistem, namun kebermanfaatan tidak berpengaruh terhadap intensi seseorang untuk mau menggunakan sistem. Kebermanfaatan akan berpengaruh terhadap intensi seseorang terhadap sistem apabila seseorang sudah mempunyai pandangan sikap terhadap sistem itu sendiri.
Analysis of Debt Effect on Profitability of Manufacturing Companies in Indonesia Diana Fitria Ningsih; Doni Putra Utama
Journal of Applied Accounting and Taxation Vol 6 No 1 (2021): 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.v6i1.2750

Abstract

This study aims to examine whether short term debt has a negative effect on company profitability and to test whether long term debt has a negative effect on the profitability of manufacturing companies in Indonesia which are listed on the Indonesia Stock Exchange during the 2014-2018 period. This study has 1 dependent variable namely profitability and uses 2 independent variables namely short term debt and long term debt, and uses 2 control variables namely liquidity and firm size. This study uses secondary data with database collection techniques. The sample of this study was 432 companies in 5 years of research. The data analysis technique used is multiple linear regression analysis through the application of SPSS 22. The results found that short term debt has a negative effect on company profitability and long term debt has a negative effect on company profitability. This shows that the lower the company's debt, the higher the profitability a company will get and otherwise.
Evaluasi Kepuasan Pengguna M-Payment sebagai Alat Pembayaran Online di Indonesia Rahma Rina Wijayanti; Oryza Ardiarisca; Rediyanto Putra
Journal of Applied Accounting and Taxation Vol 6 No 1 (2021): 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.v6i1.2793

Abstract

Mobile Payment (M-Payment) is currently widely used in Indonesia to make payment transactions online. This is because the number of internet users in Indonesia is getting bigger. This article aims to test the level of satisfaction of users of m-payment applications in Indonesia. This study uses primary data in the form of a questionnaire distributed to respondents. The selection of respondents was carried out using the method accidental sampling. Analysis of the research data was carried out using the Fishbein, IPA, and CSI methods. The attributes used to measure the level of satisfaction of m-payment users are attractiveness, ease of use, efficiency, security, stimulation, usefulness. The results of this study indicate that the m-payment application users are very satisfied with the performance of the m-payment application used. The results also show that there are 2 (two) attributes that have good performance in the view of m-payment application users, namely efficiency and ease of use which, according to user ratings, have performance that exceeds user expectations. The users consider that the usefulness of m-payment application used still has a performance below expectations. Thus, the provider of the m-payment application is supposed to improve the quality of the existing m-payment application.

Page 13 of 23 | Total Record : 221

 11   12   13   14   15 

Filter by Year

2016 2025


Reset
Filter By Issues
All Issue Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT) Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT) Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT) Vol. 9 No. 1 (2024): Journal of Applied Accounting and Taxation (JAAT) Vol. 8 No. 2 (2023): Journal of Applied Accounting and Taxation (JAAT) Vol 8 No 1 (2023): Journal of Applied Accounting and Taxation (JAAT) Vol 7 No 2 (2022): Journal of Applied Accounting and Taxation (JAAT) Vol 7 No 1 (2022): Journal of Applied Accounting and Taxation (JAAT) Vol 6 No 2 (2021): Journal of Applied Accounting and Taxation (JAAT) Vol 6 No 1 (2021): Journal of Applied Accounting and Taxation (JAAT) Vol 5 No 2 (2020): Journal of Applied Accounting and Taxation (JAAT) Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT) Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT) Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT) Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT) Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT) Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT) Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT) Vol 1 No 2 (2016): Journal of Applied Accounting and Taxation (JAAT) Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT) More Issue