JOURNAL OF APPLIED ACCOUNTING AND TAXATION
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.
Articles
223 Documents
<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi Nilai Informasi Pelaporan Keuangan Pemerintah Daerah ]]>
<![CDATA[Eko Prasetyo]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1306156
<![CDATA[Financial management of regional governments must be based on good governance goverment, that financial management is conducted transparently and accountably. Public financial management. UU No.17/2013 regulates the state finances which requires the form and content of the accountability report. One form of accountability report is the government's financial statements. Based on PP 17/ 2010, the reliability of financial reporting is the information in the financial statements. This type of research is descriptive quantitative research. The population in this study are all the Head of Department, Head of the Section and District Government Kasubbagian in Muaro, the sample used is as much as 83 respondents. This analytical tool used to determine the effect of the application of financial supervision, internal control systems, human resources, and the use of technology affect the value of local financial reporting information by using multiple linear regression. The results showed that the area of financial supervision, internal control systems, human resources, information technology influence simultaneously on the value of the local government financial reporting information, financial supervision only partially affect the indigo area of financial reporting information.]]>
<![CDATA[Analisis Skeptivitas Gubernur DKI Jakarta terhadap Kesahihan Laporan Audit BPK RI Ditinjau dari Standar Pemeriksaan Akuntan ]]>
<![CDATA[Yulifati Laoli]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1306161
<![CDATA[The general objective of this study is to provide an extra input, so that the accuracy of the BPK audit report indisputable future and the results can be trusted by the public, both in terms of standard of examination and in terms of the law. The specific objectives of this study was to straighten out the friction that occurs between the Governor of Jakarta to the BPK, on matters of state losses amounting Rp191.897455.000,00 on purchases of land by the provincial government. DKI-Jakarta from RSU-Sources Sane. The method used in this study is a research method documentation - comparative. The analytical method used to process data analysis is descriptive-explanatory. These results indicate that the BPK-RI opinion can be considered valid for the inspection procedure has been carried out in accordance SPKN. But on the other hand rebuttal Governor of DKI Jakarta, also can not be considered wrong because there is no loss to the state-owned land on RSU The purchase transaction-Sources Sane and the transaction is legitimate, because it was in accordance with contract law as stipulated in the Civil Code.]]>
<![CDATA[Analisis Kinerja Finansial dan Nonfinansial Program Penanggulangan Kemiskinan Melalui KJKS BMT ]]>
<![CDATA[Dewi Sartika]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1306169
<![CDATA[The poverty alleviation programs through KJKS BMT which was launched in 2010 as listed in APBD Padang City. This research is a descriptive research which used qualitative and quantitative approach. The purpose of this research is to know about the performance of financial and non financial as the program to overcome the poverty through KJKS BMT in Padang city. The researcher uses the primary and secondary data to gather the information for this research. For secondary data the researcher using several techniques, such as; semi structure interview technique, documentation technique, and observation technique. The data analysis method refers to the measurement of financial and non financial information performance. The benefits of this research are expected to make KJKS BMT as an intermediary between the media programs of poverty alleviation programs in community empowerment, forming a synergy between the programs with the same target group, and for the public, this study will be very useful for the general public to assess the seriousness and the performance of local governments in allocating the budget in an effort to overcome poverty. The results of the financial performance of the poverty alleviation program through KJKS BMT in Padang City from 2010 to 2015 showed an increase in value each year, the conditions were pretty good in 2011( 27.36%). Non-financial performance evaluation results by using the input indicator is 81.14% which means Very Good. The Indicator of the process was 74%, which means Good. Results of the assessment of the output indicator is at 90% which means Very Good. Finally, an indicator of impact is 66.67%, which means Good.]]>
<![CDATA[Pemaknaan Proses Menuju Opini WTP ]]>
<![CDATA[Teri Teri]]>;
<![CDATA[Wawan Darmawan]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1306177
<![CDATA[Government South Sulawesi Province has obtained WTP opinion for the four consequentive years. This research aimed to interpret the meaning of the auditor’s proper without-exception (WTP) opinion from the point of view of the understanding of the writer of the financial statements (BPKD) and the Inspectorate of the Government of South Sulawesi Province. The research samples (informants) were the staff members and achelon officials in the Government of South Sulawesi Province, the echelon officials in the inspectorates of South Sulawesi Province. The research type was qualitative, and the researcher tried to dig the meaning of the WTP opinion which was achieved Maynard’s thought, in which Maynard analyzed the conversation. The qualitative data were analyzed in the three steps, namely (1) the data reduction, (2) the data display, and (3) the conclusion drawing/verification. The research result revealed that the WTP opinion achieved by the Government of South Sulawesi was started from the leader’s ambision to achieve the WTP opinion while he was in his position. Socially, all the civil achieve the WTP opinion. Psychologically, such a situation had made some of the staff members had showed different behaviors: some as well as the echelon did the work voluntary, but some did it because of the pressure of their superior.]]>
<![CDATA[Valuasi Saham PT Sat Nusapersada Tbk (PTSN) dalam Rangka Memberi Rekomendasi kepada Investor Umum ]]>
<![CDATA[Suyana Suyana]]>;
<![CDATA[Dwi Kartikasari]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1305023
<![CDATA[Tujuan dari penelitian ini adalah meneliti kondisi harga saham dan nilai wajar harga saham pada PT Sat Nusapersada serta memberi rekomendasi kepada calon investor atas keputusan pembelian saham.Data yang digunakan dalam penelitian ini berupa data sekunder yang diperoleh dari webstite IDX dan Phillip Security. Metode yang digunakan pada penelitian ini adalah metode komparasi dan metode Ben Graham. Hasil penelitian melalui metode komparasi memperoleh hasil bahwa nilai harga saham PTSN dalam kondisi undervalue dan direkomendasi untuk beli dimana saham tersebut market out perfrom dengan imbal hasil sebesar 295%. Sedangkan hasil dari metode Ben Graham merekomendasikan untuk hold dimana PTSN hanya memperoleh 4 poin dari 8 kriteria penelitian.]]>
<![CDATA[The Relationship between Gender and Tax Payments ]]>
<![CDATA[Hendra Gunawan]]>;
<![CDATA[Melisa Melisa]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1306200
<![CDATA[Paying taxes is one deduction from earnings in a company, a few companies are working to find a way to minimize tax payments but still within reasonable limits and do not violate the rules of law that have been defined. This study aims to determine the effect of gender on tax payments using control variables ROA, size, and leverage. Measurement gender is using dummy variables. Dependent measurements are measured using the tax payments CETR. The population used in this study is all companies except for the construction sector and the financial sector. The sample was selected using purposive sampling and data obtained as many as 237 companies. The results showed that gender had no effect on the payment of taxes, while the ROA and size control variables showed a significant result which means the ROA and size affect the payment of taxes. Leverage control variables showed significant results, which means leverage does not affect the payment of taxes in a company.]]>
<![CDATA[How Intellectual Capital Effects Firm’s Financial Performance ]]>
<![CDATA[Hendra Gunawan]]>;
<![CDATA[Widya Ramadhani]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1304936
<![CDATA[This study examined the effect of intellectual capital on the financial performance of the company. Independent variables consisted of structural capital efficiency (SCE), human capital efficiency (HCE), capital employed efficiency (CEE) control variables used in this research are the size and leverage. The population of this study are non-financial companies listed on the Indonesian Stock Exchange (BEI) 2014. Samples were selected using purposive sampling method and obtained 232 companies. This study using simple regression analysis and descriptive statistics for the analysis of the data processed by SPSS 22. Results showed that HCE has negative effect on the financial performance, SCE has significant positive effect on financial performance, and CEE has significant positive effect on financial performance. The limitation in the study is sample that are used only limited to the non-financial sector companies listed on the Indonesia Stock Exchange 2014. Future studies are expected to use other measurements to measure intellectual capital and value of the company, and further research is also expected to increase the research data and select other industrial sectors.]]>
<![CDATA[Motivation of Job Seekers to be Civil Servants ]]>
<![CDATA[Irsutami Irsutami]]>;
<![CDATA[Andre Agus Setiawan Sitepu]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1305144
<![CDATA[The large number of companies established in Batam city resulted to the opening of the many jobs. But the large number of private companies erected in Batam is not making job seekers to lose their interest to register themselves into the civil service. In 2014 there are 3.873 people who apply to be civil servants for 94 formations. The purpose of this research is to investigate the main motivation of job-seeker on Batam to become civil officer, based on gender restriction and family factor. Sample used in this research are 268 university students that have been studied public sector accounting on Batam. To determine the results, writer used qualitative research method with questionnaire. Gathered data are analyzed with confirmatory factor analysis. Stabilized future and secure environment are the main factor for the job-seeker on Batam to become civil officer, based on gender restriction and family factor. This study intended specifically to the staffing Agency of Batam to be material consideration in hiring. This research is limited to students who have studied public sector accounting in batam, then the author suggested to expand the sample in the future research.]]>
<![CDATA[Effect of Cash Conversion Cycle, Firm Size, and Firm Age to Profitability ]]>
<![CDATA[Ferry Christian Samosir]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1305136
<![CDATA[This study aims to provide empirical evidence about effect of cash conversion cycle, firm size, and firm age to profitability. This study uses a quantitative approach, data collection techniques using purposive sampling method. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2012-2014 with a total sample of 101 companies and a total of as many as 303 samples of whole observation observation. This study uses panel data regression. This study was conducted to analyze the effect of the cash conversion cycle, firm size and age of the company to profitability by manufacturing companies using panel data through eviews 7.0. Establishment of a model in this study there are three models, namely common effect, fixed effect model and random effect model. Selection of the best model there are three, namely chow test, Hausman test, and langrangge multiplier. The results showed that the variable cash conversion cycle, firm size, firm age and positive effect on the variable return on assets. Variable leverage as control variables have no effect on the variable return on assets.]]>
<![CDATA[The Financial Performance Comparison of Islamic Bank in Indonesia with Islamic Bank in UK ]]>
<![CDATA[Dovi Septiari]]>;
<![CDATA[Raja Nur Mazlifani]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1305041
<![CDATA[The purpose of this study was to determine how the performance difference between Islamic banks in Indonesia by Islamic banks in the UK, which has cultural and religious backgrounds are different from each other. In this study use financial statements of Islamic banking in Indonesia and in the United Kingdom in the five-year period, existing data will be processed and calculated its financial performance using the Mann-Whitney U test using SPSS data processing tools. The results of this study found that there are differences in terms of profit and there is no difference in terms of capital structure in Islamic banks in Indonesia by Islamic banks in the UK. In this study, there are some limitations as to the number of samples is very little, many companies do not publish their financial statements, many companies that do not have separate financial statements (non-consolidated). The implications of this study showed that the difference of financial performance in Islamic banks in Indonesia by Islamic banks in the UK, this difference could have occurred because of cultural and religious backgrounds are different from each other between Indonesia and the UK. Suggestions for further research are expected to increase the number of samples in which more like adding a non-Muslim state in Europe, and also increase the ratio of the value of performance measurement used in comparing the financial performance of banks.]]>
