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
 17   18   19   20   21 
Break Even Point Analysis at Polibatam Store: Break Event Point Nova Sabrina
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to evaluate the profitability, fixed costs, variable costs, and break-even point of the Polibatam Store selling clothing and accessories or merchandise. This research uses an analytical method by collecting financial data related to fixed costs, variable costs, and revenue. This research uses primary data. Meanwhile, price and sales data relevant to Polibatam Store. Based on the results of this study entitled Break Even Point Analysis at Polibatam Store, it can be concluded that Polibatam Store has determined the break-even point of Polibatam Store products. Polibatam Store sets a profit target of 40% and with a quantity of 370 units. The total capital for this category is Rp16,900,000 with sales revenue of Rp23,500,000 which results in a profit of Rp6,600,000. While the accessories or merchandise category includes totebags, notebooks, headscarves, brooches, and so on with total sales of Rp9,180,000 resulting in a profit of Rp2,620,000. But after doing the calculations, the researcher found that to break even, namely with income and expenses, Polibatam Store needs to add as many as 24 units. This research provides a comprehensive overview of the profitability, cost, and break-even analysis of the clothing and accessories sales business, as well as the time required to recover the initial business capital.
The Influence of Perceived Ease of Use, Perceived Usefulness, Quality of Information Systems, and Individualism-Collectivism on the Behavioral Intention of Users of Digital Tax Education Services NABILLA SEPTIA ARYAPUTRI; Arniati Arniati; Ria Anggraini; Dedi Kurniawan; Anjelina Anjelina; Afriyanti Hasanah; Rizki Lanniari
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): 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.v9i2.8042

Abstract

This research examines the application of tax digital education services on Tax Center at Batam State Polytechnic (Polibatam). To find out the factors that influence the implementation of these services. We use theoretical models such as the Technology Acceptance Model (TAM), the Information Systems Success Model (ISSM), and Hofstede's Cultural Dimensions. This research examines perceived ease of use (PEoU), perceived usefulness (PU), information system quality (ISQ), user satisfaction (US), and cultural values of individualism and collectivism (IC) in the context of implementing new technology. Based on the responses of 103 respondents, data analysis using PLS-SEM revealed that factors such as perceived usefulness, quality of the information system, and user satisfaction when using this service were found to have a significant influence on behavioral intentions. This study provides insight into system development that aims to increase the effectiveness of online services, increase user satisfaction, and encourage sustainable technology adoption in the context of digital-based tax education services in Indonesia.
The Influence of Corporate Governance Characteristics on Cash Holding Eka Putri NF Harahap; Erna Widiastuty
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): 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.v9i2.8043

Abstract

This study aims to provide empirical evidence of the influence of corporate governance characteristics on cash holding. The population in this study is all public companies listed on the New York Stock Exchange (NYSE) for the 2020-2022 period. Sample selection was carried out using the purposive sampling method. Based on the sampling, observations were obtained as many as 568 companies-year. In this study, cash ownership is a dependent variable measured by cash and cash equivalents to total assets. Meanwhile, the independent variables of governance characteristics in this study consist of gender diversity measured by the number of female boards in the company, the size of the Board measured by the number of boards in the company, and board meetings measured by the number of meetings conducted by the board. The results of the study found empirical evidence that gender diversity has a positive and significant effect on cash holding. Meanwhile, the size of the Board and the Board meeting have no effect on cash holding. The implication of the results of this study is that the diversity of the Board mitigates managers' decisions in cash management.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY ON COMPANY PERFORMANCE WITH PROFITABILITY AS AN INTERVENING VARIABLE Dewi Kusuma Wardani; Yohana Gabrielis Mura Maing
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): 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.v9i2.8064

Abstract

This research aims to analyze the influence of corporate social responsibility on company performance with profitability as an intervening variable in mining companies listed on the Indonesia Stock Exchange (BEI). This research uses a descriptive quantitative approach with the research sample consisting of 21 mining companies listed on the IDX during the 2017-2022 period. The analytical method used is multiple regression analysis and path analysis. The research results show that corporate social responsibility has a positive effect on company performance, profitability has a positive effect on company performance, corporate social responsibility has a positive effect on profitability and profitability is proven to mediate the effect of corporate social responsibility on company performance.
ANALYSIS OF THE EFFECT OF CARBON TAX ON FOSSIL FUELS AND RENEWABLE ENERGY IN EUROPEAN COUNTRIES IN THE PERIOD 1996 "“ 2022 Satriawan adinugroho -; Diana - Airawaty
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): 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.v9i2.8115

Abstract

This study aims to analyze the impact of carbon tax implementation on fossil fuel consumption and renewable energy development in European countries over the period 1996-2022. The increasing use of fossil fuels has become a global issue as their carbon emissions trigger climate change and other negative impacts. As a solution, renewable energy is seen as a cleaner and more environmentally friendly alternative. A carbon tax is implemented as one policy to encourage the transition to renewable energy by imposing a surcharge on fossil fuels based on the amount of carbon emissions produced. This study uses panel data to measure the effect of carbon tax on fossil fuel consumption and renewable energy use in European countries in the period 1996 - 2022. The results of the analysis show that the implementation of carbon tax has no significant effect on fossil fuel use but can increase the use of renewable energy in the sample countries. The findings provide important insights for Indonesian policymakers in designing carbon tax policies to support a more sustainable energy transformation.
Regional Tax, Retributions, and Own-Source Revenues Performance of Bekasi City Sueb, Memed; Mukti, Meliani; Yulita, Khairanis
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): 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.v10i1.8196

Abstract

Tax reform in Indonesia is also addressing issues related to Regional Tax and Retributions (PDRD), which have become the major sources of regional own-source revenue (PAD). Therefore, this study aimed to analyze the effectiveness and contribution of regional tax to PAD in Bekasi City from 2017-2022 as well as project the potential tax and retributions between 2024-2028. The study procedures were carried out using rigorous techniques, such as descriptive analysis, ratio analysis, and forecasting. The results showed that there were fluctuations in the effectiveness of PDRD in Bekasi City for 6 years. The highest effectiveness of regional tax occurred in 2017 and decreased from 2018 to 2019, while retributions showed a significant difference. The results also showed that the contribution of the 2 variables to PAD of Bekasi City was in the low category. The most potential revenue projections for 2024-2028 were Acquisition Duty of Right on Land and Building (BPHTB) and Retributions for Fire Extinguisher Testing Services.
The Role of Intellectual Capital in Moderating the Effect of Operating Cash Ratio and Leverage on Financial Distress Ratieh Widhiastuti; Aulia Istna Karimah
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): 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.v9i2.8199

Abstract

This study aims to analyze the direct and indirect effects of the operating cash ratio and leverage on financial distress with intellectual capital as a moderating variable. This study uses 240 analysis units from 48 property and real estate companies listed on the Indonesia Stock Exchange for 2018-2022. Data analysis uses descriptive statistical analysis and moderated regression analysis. The results of the study show that the operating cash ratio has a negative effect on financial distress. Leverage proxied by DAR has a positive impact on financial distress. Intellectual capital cannot moderate the negative effect of the operating cash ratio on financial distress but can weaken the positive impact of leverage on financial distress. This study provides implications for company management to pay attention to the management of the operating cash ratio and leverage, as well as ensuring that the utilization of intellectual capital functions optimally to reduce the risk of financial distress.
CEO Characteristics and Green Innovation: A Systematic Literature Review Nurul Fitriani; Selma Putri Safira; Putri Dwi Aprilia Nur Khasanah; Yulianti Raharjo
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): 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.v9i2.8274

Abstract

This study employs a systematic literature analysis to identify research gaps and opportunities on the influence of CEO qualities on green innovation. By critically evaluating the shortcomings of current research and synthesizing pieces from reliable, Scopus-indexed journals, it adds to the body of knowledge on green innovation. The study's conclusions point out gaps in the literature, pointing out that prior studies have mainly concentrated on green innovation in industrialized countries"”particularly China. Additional investigation is required to examine particular characteristics of CEOs, such as dualism, turnover, and other psychological attributes. Policymakers, practitioners, and academics can all profit from these insights.
The Effect of Investigative Audit, Forensic Accounting and Whistleblowing System on Fraud Disclosure with Spiritual Intelligence as A Moderator Arham Rasyid Andi Kunna; Amiruddin Amiruddin; Aini Indijawati
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): 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.v9i2.8415

Abstract

This study aims to analyze the effect of investigative audits, forensic accounting, and whistleblowing systems on fraud disclosure with the moderating role of spiritual intelligence. The population of this study were 118 auditors from the Representative Office of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province. The purposive sampling method was used, selecting auditors with a minimum service period of 3 years, resulting in a sample of 74 people. A total of 69 returned questionnaires were successfully processed. The data were analyzed using (MRA) and processed with software (SPSS). The results showed that investigative audits, forensic accounting, and whistleblowing systems have a positive effect on fraud disclosure. In addition, spiritual intelligence moderates the effect of investigative audits and whistleblowing systems on fraud disclosure but does not moderate the effect of forensic accounting.
Strategic Planning, Organizational Learning And Villages Own Enterprises Performance : Mediation of Organizational Sustainability Rizuan Rizuan; Yesi Mutia Basri; Novita Indrawati
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): 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.v9i2.8582

Abstract

The study analyzes strategic planning, and organizational learning on villages own Enterprises (VOE) performance with organizational sustainability as a mediation. The population in this study was 136 VOE spread throughout Bengkalis Regency. The collection technique used a questionnaire distributed online via Google Forms. Respondents were VOE managers consisting of directors, secretaries, supervisors, and treasurers of VOE. In total, 424 respondents were part of the study. Testing using SEM PLS showed that strategic planning resulted in improved performance and sustainability of VOE organizations in Bengkalis Regency. Organizational learning had an effect on organizational sustainability rather than directly boosting VOE performance.The study's results also proved that organizational sustainability could mediate the impact of strategic planning and organizational learning on the effectiveness of VOE in Bengkalis Regency. This study has practical implications for the importance of good strategic planning and organizational learning to enhance the sustainability and VOE's success. Therefore, it is essential to enhance the skills of VOE managers through training

Page 19 of 23 | Total Record : 221

 17   18   19   20   21 

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