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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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Mental Budgeting dan Motivasi Terhadap Pengelolaan Keuangan Individu Eka Rosalina; Rida Rahim; Tafdil Husni; Fany Alfarisi
Journal of Applied Accounting and Taxation Vol 6 No 2 (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.v6i2.3008

Abstract

Budgeting cannot be separated from personality and by itself arises from the human individual—people who will make and run the budget. With the budget, financial management will be better. This research was conducted to find out the influence of mental budgeting and motivation on the financial management of individuals. This research was conducted through a questionnaire survey distributed to polytechnic students in 2021 who had taken budget and financial management courses. The sample from this study was 108 samples using Slovin and random sampling techniques. It was then continued with hypothesis testing using multiple linear regressions. The results of this study state that mental budgeting has a positive effect on individuals' financial management, and motivations positively affect personal financial management.
Sentiment Analysis of Smartphone Accounting Application Users Kholifah Fil Ardhi
Journal of Applied Accounting and Taxation Vol 6 No 2 (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.v6i2.3227

Abstract

The focus of this research is to summarize the reviews conducted by accounting application users to explore what aspects they like about the accounting application. This research uses review sentences with a total of 4923 review sentences on Google and Apple platforms. The review mining method used in this study implements the Feature-Based Summarization (FBS). The conclusion of this study is that there are six product features that are preferred by accounting application users. The product features are reports, transactions, bookkeeping, profit, category, and customers. This research has explored product features in accounting applications, but not all product features are discussed by users. Therefore, the discussion on review sentences focuses on the six product features. This study is able to provide practical recommendations to Small-Medium Enterprises (SMEs) actors in making smartphone-based application decisions they will use. This study recommends SMEs to use accounting applications with the above product features. This is because the strong discussion of opinions on product features explains the preference for product features for actors in helping them prepare financial reports. As qualitative research, this study does not have the ability to generalize the results of the study to a population.
Does BOC`'s Characteristics Moderate The Effect of Corporate Social Responsibility on Performance? Muhammad Taufik; Tommy William
Journal of Applied Accounting and Taxation Vol 6 No 2 (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.v6i2.3236

Abstract

This study investigates the moderation of BOC`'s size and education level the relationship between corporate social responsibility (CSR) and performance which is proxied on Tobins Q, ROA, and ROE. The investigation was observed using the resource dependency theory (RDT) and stakeholder theory paradigms. Data were collected from mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period with a total of 735 data and regressed using panel data techniques. The insignificant effect was found between CSR towards Tobins Q and ROA that indicate mining company focused on reputation and comply to regulatory than moral values. Meanwhile, CSR has significant effects to increase ROE that indicates mining companies tend to approach capital owners. BOC`'s size was unpredispose to moderate between CSR and Tobins Q, ROA, ROE that confirm BOC dodge CSR around. The extremity point is BOC`s education level has negative moderate between CSR and Tobins Q. The key strength of this work adds to the growing literature body of BOC`s characteristics moderate CSR on performances types and has demonstrated the impartiality in CSR.
The Effect of Tax Planning and Temporary Difference to Earnings Management Cindy Lystia Tartono; Athalia Ariati Hidayat; Luciana Haryono
Journal of Applied Accounting and Taxation Vol 6 No 2 (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.v6i2.3290

Abstract

This study aims to analyze tax planning (tax planning is estimated using effective tax rate) motivations that push management (agent) to manage earnings and the ability of temporary difference accounts (measured by deferred tax assets, liabilities and expenses) to detect earnings management. Earnings management is estimated using the modified jones model. This study uses three independent variables to measure temporary difference, analyzes the effect of the independent variables towards the direction of earnings management and analyzes more than one industry so the results Samples used in this study are 377 non-financial public firms that are listed in the Indonesia Stock Exchange from 2015 until 2019, with a total of 1,832 observations. The data panel is processed using multiple linear regression using fixed effect model. The results of the study found only deferred tax liabilities has significant impact to earnings management and is able to detect earnings management upwards. Tax planning only effects absolute earnings management without specific direction. Deferred tax assets do not have a significant impact to detect earnings management downwards and deferred tax expense has no significant impact to earnings management but can potentially detect earnings management upwards in extreme cases.Deferred Tax Asset
Analisis Pengaruh Komposisi Kepemilikan Terhadap Manajemen Laba Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Mardianto Mardianto; Khellystina Khellystina
Journal of Applied Accounting and Taxation Vol 6 No 2 (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.v6i2.3343

Abstract

This study aims to analyze the effect of ownership composition on earnings management in companies listed on the Indonesia Stock Exchange. This study method is quantitative research that emphasizes testing of variables through data in the form of numbers and analyzing data with statistical procedures. The population used in this study is the listed company from Indonesia Stock Exchange between 2016 – 2020 and for data testing tools using the SPSS 25 and Eviews 10. Ownership composition is represented by family ownership, institutional ownership, blockholder ownership, debt, firm size, return on equity and sales growth. The results of this study showed that debt is significantly positive on earnings management, sales growth is significant negative on earnings management. Meanwhile, family ownership, institutional ownership, blockholder ownership, firm size and return on equity show no significant results. All independent variables can explain the dependent variable by 31.45% based on the coefficient of determination test.
The Impact of Tax Planning on Firm Value Arif Darmawan; Shella Angelina
Journal of Applied Accounting and Taxation Vol 6 No 2 (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.v6i2.3522

Abstract

The purpose of this research to determine the effect of tax planning that is measured using Cash ETR and Book Tax Difference (BTD) on company value. In addition to that, the purpose of doing tax planning is also to streamline corporate tax expenditures following applicable regulations, so that with the existence of corporate tax planning can estimate the company's tax expenses. This study uses the dependent variable that is the value of the company that is proxy using Tobins' Q while the independent variable is tax planning which is proxy using Cash ETR and Book Tax Different. The control variables used in this study are Size and Leverage. The samples used in this study were all manufacturing sector companies in a row from 2016 to 2018 with a total sample of 135 companies for 3 consecutive years. This study uses the Eviews 9 test tool and uses a multiple regression test. The results of this study indicate that Cash ETR has a positive effect on firm value while Book Tax Different has a negative effect on firm value.
A Scope Analysis on Tax Amnesty Toward Taxpayer Compliance in Paying Taxes in Samarinda-Indonesia La Ode Hasiara; Sailawati Sailawati
Journal of Applied Accounting and Taxation Vol 7 No 1 (2022): 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.v7i1.1990

Abstract

The study aims to examine and test the quality of service of the tax authorities, tax payer education related to taxpayer compliance, application of tax sanctions, socialtizations on taxpayer compliance, and taxpayers’ knowledge on on compliance in Samarinda, East Kalimantan. This study uses a quantitative descriptive approach, by using SPSS Version 20. The results of this study indicate that the quality of tax authorities, taxpayer education, tax sanctions, socialization to taxpayers and knowledge of influential taxpayers have a significant impact on taxpayer compliance in Samarinda, East Kalimantan. The R2 is 0,292 or 29%, meaning that the variables affect compliance by 29% and the remaining 71% is influenced by other variables outside of this study. Simultaneously and partially, the quality of tax authorities, education of taxpayers, application of tax sanctions, socializations to taxpayers, and initial taxpayers’ knowledge on compliance have a significant effect on compliance.
Preparation of Financial Statement Using the Microsoft Excel on PT Dehong Paper Industry Dwi Fajar Noviato; Nanik Lestari
Journal of Applied Accounting and Taxation Vol 7 No 1 (2022): 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.v7i1.3221

Abstract

This research aims to prepare financial statements using Microsoft Excel in the PT Dehong Paper Industry. Data collection techniques are observation, interviews, and documentation. The data analysis method used is the descriptive method. The research concludes that by using Microsoft Excel, the information obtained can be real-time, synchronous, and interactive. It can be easily streamlined by following the flow of steps using a simple excel formula.
Effect of Implementation ERP on Profitability of Firm Value Sector Manufacture Companies Listed on the Indonesia Stock Exchange Berliana Lintang Delvira; Dedi Kurniawan
Journal of Applied Accounting and Taxation Vol 7 No 1 (2022): 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.v7i1.3381

Abstract

The research aims to analyze the effect of Enterprise Resources Planning system implementation on the profitability of firm value. This research sample uses purposive sampling with criteria manufacturing corporations have listed in BEI for three years, 2017-2019. This research uses a quantitative method such as analyzing descriptive and hypothesis tests with partial, simultaneously, chi-square, and paired sample t-tests. This research proves that not every variable can be affected by ERP. Partially ratio ROE is a significant variable before and after ERP implementation. Paired sample t-tests have significant variables ROA, ROE, and ROI have significant differences between before and after implementation ERP showed by profitability.
Pengaruh Perceived of Risk, Enjoyment, Social Influence, Trust, Quality of Website, dan Online Advertisment Terhadap Perilaku Belanja Online Mahasiswa Yulin Puspita Sari; Mega Mayasari
Journal of Applied Accounting and Taxation Vol 7 No 1 (2022): 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.v7i1.3419

Abstract

The study examines the effect of perceived risk, enjoyment, social influence, trust, quality of the website, and online advertisement on students' online shopping behavior. The research sample was 104 students majoring in Business Management at the Batam State Polytechnic. The sampling technique used was purposive sampling. This research method is quantitative. Data collection techniques using a survey with a questionnaire. Analysis of research data using multiple regression. The results of this study indicate that enjoyment and trust factors significantly affect students' online shopping behavior. In contrast, the perceived risk, social influence, quality of the website, and online advertising factors have no significant effect on students' online shopping behavior.

Page 15 of 23 | Total Record : 221

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