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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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Dampak Pandemi Covid-19 Terhadap Pergerakan Pasar Modal di Indonesia Lutfiati Rachmania Zaeni; Doni Putra Utama
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.v7i1.3939

Abstract

This study aims to find empirical evidence regarding differences in trading volume, trading frequency, and market capitalization in the movement of the Indonesian capital market before and after COVID-19. This research is quantitative with a cross-section method with different hypothesis tests using paired sample t-test. The population in this study is 48 companies that are members of the Indonesia Stock Exchange in semester 1 of 2019 and 2020 in the consumer goods industry sector, determined by the purposive sampling technique. This study's results indicate differences in the frequency of stock trading before and after the COVID-19 pandemic. However, there is no difference in trading volume before and after the COVID-19 pandemic. Then, there is also no difference in stock market capitalization before and after the COVID-19 pandemic.
The Impacts of Project Based Learning Method on the Basic Accounting Competencies Alfonsa Dian Sumarna; Diah Amalia
Journal of Applied Accounting and Taxation Vol 7 No 2 (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.v7i2.4354

Abstract

Project Based Learning (PBL) is an instructional approach that involves students dealing with their problems by practicing in the field. The PBL is one of the choices of current learning methods in almost all scientific fields, including accounting. Based on the previous research, the PBL will only increase social value and soft skills, not basic accounting knowledge. The policy of implementing PBL in introductory courses is a complicated matter to the consequences of achievement in the essential accounting competencies. This descriptive quantitative research aims to evaluate the effectiveness of the application of PBL in introductory accounting courses for first’s year students by using Kirkpatrick’s four levels evaluation model. Respondents consisted of 3 subjects in PBL those are of 155 students, five teaching lecturers, and 11 clients. This model includes the evaluation on four levels: reaction, learning, impact, and outcome. This research resulted in exciting findings, namely that the PBL provides more experience in soft skills (human literacy, technological literacy, data literacy) and critical thinking patterns rather than increasing the achievement of the essential accounting competencies. The suggestion that can be given is that the PBL should be applied to subjects with achievements beyond the essential competencies, in which the first year is crucial to equip students with basic accounting knowledge. Basic knowledge becomes the foundation for the following year’s course level, so it must be prepared wisely.
Apakah Perbedaan Gaya Kepemimpinan dan Skema Kompensasi Mempengaruhi Negosiasi Harga Transfer? Aryan Danil Mirza. BR; Fitri Mareta
Journal of Applied Accounting and Taxation Vol 7 No 2 (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.v7i2.4390

Abstract

Transfer pricing can cause conflicts between divisions. Therefore, this study examines how the type of leadership and compensation schemes can influence the seller's transfer price decision to obtain an equal profit—using a 2x2 factorial design experimental method on leadership Style variables (supportive vs. unsupportive) and compensation scheme variables (high bonus percentage vs. low bonus percentage). This study shows that sellers will charge transfer prices close to the same profit under supportive leadership. In addition, the seller will charge a transfer price close to the same profit when the compensation scheme has a low bonus percentage. This study provides knowledge to companies to formulate effective strategies to reduce transfer price negotiation conflicts by considering the type of leadership and compensation schemes.
The Role of Audit Committee Supervision on Integrated Reporting Relationship and Firm Value Zaky Machmuddah; Anna Sumaryati; Muchammad Syafrudin
Journal of Applied Accounting and Taxation Vol 7 No 2 (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.v7i2.4444

Abstract

This study aims to find empirical evidence of the role of the audit committee and audit committee activities in moderating the effect of integrated reporting on firm value. WarpPLS version 7.0 is used as an analytical tool by using a sample of manufacturing companies listed on the Indonesian stock exchange for five years of observation, from 2016 to 2020, to obtain 150 observational data. The results of the study indicate that integrated reporting influences firm value. Likewise, the role of the audit committee and the activities of the audit committee, as proxied by the number of audit committee meetings, moderated the effect of integrated reporting on firm value. The limitation of this research is that the value of R2 is still low at 22%. Therefore, it is still possible to modify this research by changing the research variables used for further study. The implication of this research is the importance of the supervisory role of the audit committee in implementing integrated reporting to increase firm value.
Pengaruh Manajemen Laba Terhadap Agresivitas Pajak Dyah Metha Nurfitriasih; Dyah Febriantina Istiqomah
Journal of Applied Accounting and Taxation Vol 7 No 2 (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.v7i2.4495

Abstract

This study aims to determine the effect of earnings management on tax aggressiveness and corporate governance moderation in this relationship. Tax aggressiveness is measured using the Effective Tax Rate (ETR), while earnings management is measured by calculating the Discretionary Accruals (DACC) value. Corporate Governance includes institutional ownership, independent commissioners, and audit committees. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. This study uses a purposive sampling method to obtain 60 samples with several observations of 180 companies during the observation period. The results show that earnings management positively affects tax aggressiveness. This finding indicates that increasing earnings management behavior will encourage companies to tax aggressiveness. Corporate Governance can reduce the effect of earnings management on tax aggressiveness. The existence of institutional ownership, an independent board of commissioners, and an audit committee can oversee the actions and decisions taken by managers so that any actions taken do not harm the Shareholders.
Pengaruh Motivasi, Culture, dan Mental Budgeting Terhadap Management of Household Finance Melalui Komitmen Eka Rosalina; Asratul Rahmi
Journal of Applied Accounting and Taxation Vol 7 No 2 (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.v7i2.4596

Abstract

This study aims to determine the effect of motivation, culture, and mental budgeting on household finance management through commitments made by homemakers aged 20-50 years, high school/vocational school education level, and not working. The population in this study is homemakers in 2021 in West Sumatra. The number of samples in this study was 160 respondents, using the convenience sampling method. The data analysis was path analysis on the Structural Equation Modeling (SEM) model using STATA 16 software. The research instrument used was a questionnaire distributed via a google form. Based on the data processing results, motivation does not directly affect household finance management. In contrast, culture, mental budgeting, and commitment have a direct effect on the management of household finance. Commitment cannot mediate the relationship between motivation and culture in managing household finance, while commitment can mediate the relationship between mental budgeting and managing household finance.
Siklus Konversi Teaching Factory Manufacturing of Electronic (TFME) Politeknik Negeri Batam Mega Mayasari; Irsutami Irsutami; Muhammad Irsyad Halim
Journal of Applied Accounting and Taxation Vol 7 No 2 (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.v7i2.4697

Abstract

This study aims to find an accurate picture of all production activities that run at the Batam State Polytechnic Teaching Factory Laboratory through system and procedure documentation whose results become the basis for designing systems and procedures and producing procedures in the production cycle that have considered internal control aspects at the Batam State Polytechnic Teaching Factory Laboratory. The research method used is descriptive qualitative. This research began with brainstorming with the Teaching Factory manager on the ongoing systems and procedures to get an overview of the existing conditions with survey procedures through interviews with the TFME manager. The next stage is to survey the parts related to production, starting from order acceptance, production, and post-production. The object of research is the production cycle that occurs in TFME involving several procedures, namely production order procedures, purchase requisition procedures, price quote request procedures and supplier selection, purchase order procedures, purchase return procedures, procedures for requesting and releasing goods from the warehouse, production monitoring procedures and cost accounting, procedures for returning goods at the warehouse, procedures for recording working hours and direct labor costs and procedures for finished products and recording of factory overhead charges. The survey results were then documented in procedures and continued with analysis to be carried out to the procedure design stage. The results of the documentation and analysis show that almost all procedures do not pay attention to internal control aspects, which consist of segregation of functions, authorization systems, and sound practices.
Pandemi Covid-19 dan Dampaknya Terhadap Perubahan Kebijakan Perusahaan Sektor Teknologi Wiwik Andriani; Rangga Putra Ananto; Eka Rosalina; Wina Nofrima Fitri; Dandi Aprila
Journal of Applied Accounting and Taxation Vol 7 No 2 (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.v7i2.4701

Abstract

Analysis conducted to see the extent to which a company has implemented by using financial implementation rules correctly and adequately is called financial performance. There are 5 (five) ratios used in assessing the company's financial performance, including liquidity ratios, leverage ratios, activity ratios, profitability ratios, and market value ratios. This study aims to determine a policy strategy based on the results of a comparison test of the financial performance of technology sector companies before and during the 2018-2021 period of the covid-19 pandemic. In this study, secondary data are used. Purposive sampling was utilized as the sampling methodology. This study employed a normality test and Paired Sample T-Test. The results of this study indicate that the financial performance of technology companies during the covid-19 pandemic got significant results for all variables. Based on the comparison test results, a policy strategy is needed to solve the problems related to financial performance.
Profitability, Capital Intensity, and Company Size against Tax Avoidance with Leverage as an Intervening Variable Nabila Zhafira Sofiamanan; Zaky Machmuddah; Natalistyo T.A.H
Journal of Applied Accounting and Taxation Vol 8 No 1 (2023): 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.v8i1.4821

Abstract

This study aims to determine whether profitability, capital intensity, and company size, directly and indirectly, affect tax avoidance with leverage as an intervening variable in financial sector companies listed on the Indonesia Stock Exchange (IDX). The year 2018-2021 is used as an observation period. Purposive sampling was chosen as a sample sorting method with the results of a study of 106 companies with 269 observation data. This type of research is quantitative using WarpPLS 8.0. The research results are that profitability, capital intensity, and company size directly affect tax avoidance, and profitability and company size indirectly affect tax avoidance through the leverage of intervening variables. However, the capital intensity does not indirectly affect tax avoidance through leverage as an intervening variable. The implication of this study is the importance of doing tax planning for companies.
Analisis Perbandingan Aplikasi Akuntansi Berbasis Mobile Untuk UMKM Vivka Guarda Putri; Dea Natasya Fahira; Arniati Arniati; Mega Mayasari
Journal of Applied Accounting and Taxation Vol 8 No 1 (2023): 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.v8i1.5016

Abstract

This study aims to provide recommendations for applications suitable for MSME. This study provides more detailed information about accounting-related mobile applications by analyzing application reviews independently through trials of mobile financial reporting applications. Also, it reviews users depending on ratings on Play Store or in the app store. The advantages and disadvantages of the application This is very critical to understand so that micro, small, and medium entrepreneurs can benefit. It is hoped that input will be obtained to develop MSMEs. This exploratory research uses a systematic method by looking for applications according to the keywords, for example, accounting applications, mobile applications, financial reports, and application recording finance, then grouping those apps by rating and the number of downloads to get some applications. The results of the study show that of the six applications reviewed based on independent reviews and user reviews, there are two main recommended applications: Cashbook: Cash Management App and Buku Warung Application for MSMEs. The reason behind the recommendation of these two mobile-friendly financial reporting applications is that the first. The Cashbook application: The cash Management App has advantages over other mobile-based financial reporting applications. This application is a multi-user application with reasonable access restrictions so that users of this application use the feature. Members do not need to worry about reporting errors. This advantage is why the Cashbook Application: Cash Management App is recommended for MSMEs who need structured and continuous recording without worrying about errors in the resulting reports. Furthermore, the Buku Warung Application for MSMEs is also a multi-user application that serves various alternative types of businesses as well as recording such as additional income features, including selling credit, electricity tokens, E-Wallet, data packages, Electricity Bills, BPJS, PDAM, Game Vouchers, Postpaid Credit, Credit Installments, and Internet and Cable TV. The QRIS facility has also been integrated with financial institutions. Thus, this increases the sense of security for application users in transactions.

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