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
221 Documents
<![CDATA[Perceived Risk on Consumer Online Shopping Behaviour ]]>
<![CDATA[Endah Setya Octaviani]]>;
<![CDATA[Hendra Gunawan]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v3i2.876
<![CDATA[This study aims to determine the effect of perveived risk on consumer online shopping behavior of fashion product. The significant difference presented are the product category, using the category of fashion product as the most demand category by consumers. Samples used are students in the field of accounting at universities. The result of this research are there is negative influence of perception of product risk to customer satisfaction and re-purchased intention. The perveived cost risk has no negative effect on satisfaction and re-purchased intention. Perception of individual risk do not have a negative effect on customer satisfaction and re-purchased intention.]]>
<![CDATA[Pengaruh Pengungkapan Sukarela terhadap Kinerja Keuangan dengan Cost of Capital sebagai Variabel Intervening ]]>
<![CDATA[Nana Nofianti]]>;
<![CDATA[Abdul Fatah]]>;
<![CDATA[Novita Tirtasari]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v3i2.890
<![CDATA[This study aimed to analyze the influence of voluntary discloure on financial performance with cost of capital as an intervening variable. Voluntary disclosure is measured by an index, financial performance in proksikan with Return on Asset and cost of capital is proxied by the CAPM. The sample in this study are as many as 55 companies, and samples used in this study is a manufacturing company listed on the Indonesia Stock exchange. The statistical method used is regression analysis with path analysis. Based on the test results showed that the index Voluntary Disclosure affect corporate financial performance. Voluntary Disclosure Index was observed to have an influence on cost of capital. Cost of capital have an influence on the financial performance and cost of capital mediate the association of voluntary disclosure and financial performance.]]>
<![CDATA[Pengaruh Intellectual Capital dan Penerapan Prinsip Good Governance oleh Pengelola Barang Milik Negara terhadap Penerapan Manajemen Aset Tetap ]]>
<![CDATA[Iwan Awaludin]]>;
<![CDATA[Harry Suharman]]>;
<![CDATA[Fury Khristianty Fitriyah]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v3i2.893
<![CDATA[Penelitian ini bertujuan untuk membuktikan dan menjelaskan pengaruh positif intellectual capital dan penerapan prinsip good governance terhadap penerapan manajemen aset tetap. Unit analisis penelitian ini adalah Kantor Kementerian Agama Kabupaten/Kota dan Kantor Wilayah Kementerian Agama di Provinsi Jawa Barat. Populasi dalam penelitian ini adalah para pengelola Barang Milik Negara di Kantor Kementerian Agama Kabupaten/Kota dan Kantor Wilayah Kementerian Agama di Provinsi Jawa Barat serta auditor Inspektorat Wilayah II Inspektorat Jenderal Kementerian Agama. Sampel yang digunakan dalam penelitian ini sebanyak 84 responden dengan metode sampling jenuh dan pengujian hipotesis analisis regresi linear berganda. Hasil pengujian hipotesis mengungkapkan bahwa intellectual capital dan penerapan prinsip good governance berpengaruh positif signifikan secara parsial terhadap penerapan manajemen aset tetap, artinya peningkatan intellectual capital dan pelaksanaan prinsip good governance akan memperbaiki manajemen aset tetap. Hasil pengujian juga mengungkapkan intellectual capital dan penerapan prinsip good governance berpengaruh positif signifikan secara simultan terhadap penerapan manajemen aset tetap. Berdasarkan hasil penelitian ini, maka dalam rangka meningkatkan manajemen aset tetap di Kantor Kabupaten/Kota dan Kantor Wilayah Kementerian Agama Provinsi Jawa Barat, pengelola BMN harus meningkatkan kemampuan sumber daya manusia, struktural kelembagaan dan hubungan kelembagaan serta melaksanakan prinsip-prinsip good governance.]]>
<![CDATA[Menyingkap Lakon Auditor Internal Pemerintah dalam Melakukan Deteksi dan Pencegahan Fraud di Perguruan Tinggi ]]>
<![CDATA[Gita Arasy Harwida]]>;
<![CDATA[Mohamad Djasuli]]>;
<![CDATA[Sujatmiko Wibowo]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v3i2.894
<![CDATA[Internal control has an important role in accordance with the achievment of good governance, and last but not least for the higher education which internal control is conducted by Inspectorate General (Itjen) and internal audit unit (SPI) in each state own university and polytechnique all around Indonesia. This research uses descrptive qualitative approach with explanatory model in order to deliver the message and analys data from various sources. Since the higher education moved to a new Ministry, the Inspector General put a new paradigm and a brand new internal control mechanism wich involve the internal audit unit in each state own university and polytechnique all around Indonesia as the armth lenghth of their internal control policy, thus, the integrated internal control will be achieved. Role conflict may occur both for Itjen and SPI evnthough in the different context and level. The lack of enacted law regarding the SPI and their rule in detecting and preventing Fraud are triggering the role conflict for them. However, role conflict will not make itjen and SPI give up to their assignment. The model of sinergy is advised in this article and hopefully will give a good contribution for the future integrity working model of Itjen and SPI in the future.]]>
<![CDATA[A Study for Exploring Information Literacy of PhD Student ]]>
<![CDATA[Arniati Arniati]]>
<![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.1306193
<![CDATA[The search process research topic is concerned for every doctoral student from all major colleges and all educational subjects. Previous studies indicate that the information literacy is a tool aids in the process of finding a research topic. This study aims to determine how the role of information literacy for doctoral students to find a thesis topic through interviews with doctoral students of engineering and non-engineering majors from several countries. The results showed that the use of information literacy required in the process of finding a research topic by using the channel information journal in websites and search engines is the most frequently used by students. Information literacy education in the form of short courses on material which is supporting the conduct of research, guides and self-learning module is a new discovery in this research.]]>
<![CDATA[Influence of Compensation and Working Condition on Job Satisfaction and Commitment of Lecturers at the College ]]>
<![CDATA[Muslim Ansori]]>;
<![CDATA[Christa Caroline]]>
<![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.1305146
<![CDATA[This study aims to investigated about the influence of compensation and working conditions on job satisfaction and commitment of lecturers at the college. Job satisfaction and commitment of lecturers at the college so need to be considered in carrying out any activities undertaken by the lecturer, without job satisfaction and commitment of the lecturers at the college will lower spirit of lecturers. Respondents in this study is a lecturer of accounting and management, there are 156 lecturers were taken as samples. Techniques determination of the sample using the slovin formula. This study uses a simple linear regression analysis using SPSS 20. The results of this study indicate that the compensation effect on job satisfaction, compensation effect on commitment of lecturers at the college, working condition effect on job satisfaction, and working conditions has no effect the commitment of lecturers at the college.]]>
<![CDATA[Pengaruh Penerapan Sistem Manajemen Mutu ISO 9001:2008 terhadap Kinerja Karyawan ]]>
<![CDATA[Vivi Novdya Limbong]]>;
<![CDATA[Adi Irawan]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v4i1.911
<![CDATA[Quality standart has became the fundamental parameter for the perfection of every product. Human resource is a valuable assets for the productive company that the quality standart it held should be clearly elaborated to maintain the quality and the work performance remains effective. The following research aims to review how the ISO 9001:2008 quality management system affects the employee's work performance. The 52 respondents of this research consist of production managers and human resource department employees of electricity and elecrtronic companies at Batamindo Muka Kuning, Batam. Data analyzing method used for this research is a simple analytical regression. The research results that the application of ISO 9001:2008 quality management system is effectively affects the employee's performance which goes as the ISO 9001:2008 quality standart procedure. According to the result, it is vital for the company to ensure the continuance of socialization to the whole employee in order to avoid any possible human errors, and to maintain the costumer satisfaction. This research verges on production manager and HRD division of electricity and electronic company at Batamindo Muka Kuning, Batam, therefore, it suggest for the next further research to use the sample from the other company or another district]]>
<![CDATA[Pengungkapan Corporate Social Responbility terhadap Tax Aggressiveness ]]>
<![CDATA[Dwi Lestari]]>;
<![CDATA[Ely Kartikaningdyah]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v4i1.912
<![CDATA[The aim of this study is to examine the effect of corporate social responsibility (CSR) to corporate tax aggressiveness. The independent variable is used in this study is corporate social responsibility disclosure.While the dependent variable in this study is tax aggressiveness that measured using two effective tax rates measures. This study is a replication of and use 151 manufacturing companies that listed on the Indonesia Stock Exchange as the sample. Samples were selected by purposive sampling method and finally obtained 62 manufacturing companies per year that fulfill the criterias. Data were analyzed using ordinary least square regression analysis model. The result shows that the higher the level of CSR disclosure of a corporation, the higher is the level of tax aggressiveness.]]>
<![CDATA[Pengaruh Corporate Governance dan Corporate Social Responsibility terhadap Kualitas Laba dan Nilai Perusahaan ]]>
<![CDATA[Hennyta Hutapea]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v4i1.913
<![CDATA[This study aims to examine the effect of corporate governance (CG) and corporate social responsibility (CSR) disclosure of earnings quality and firm value. Corporate governance with board diversity is measured from the aspect of age and background study of board members. CSR disclosure in the company’s annual report is measured by the score of Global Reporting Initiative (GRI). This study measures the company’s earnings quality with discretionary accruals (DA), and the firm value with tobin’s q ratio. This study use a sample of 160 non-financial companies listed on the Indonesia Stock Exchange (BEI), so the total observations in this study are 640 samples. The result of this study provide empirical evidence that age and background study of board members don’t affect the quality of earnings and firm value, but the CSR activities affect the firm value.]]>
<![CDATA[Determinants of Tax Compliance in Ghana: ]]>
<![CDATA[Ebenezer Teye Okpeyo]]>;
<![CDATA[Alhassan Musah]]>;
<![CDATA[Erasmus Dodzi Gakpetor]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v4i1.935
<![CDATA[The study examined the factors that influence tax compliance by small and medium tax payers, the difference in the level of compliance between small and medium tax payers and strategies to improve tax compliance in Ghana. The study through stratified sampling technique sampled 100 small and medium tax payers in Accra and other GRA officials for the study. Data was analyzed qualitatively and quantitatively. The results of the study showed that compliance cost, tax rates, tax audits and morals of taxpayers significantly influenced tax compliance. The GRA also indicated that unions and associations of businesses could help increase voluntary tax compliance of small and medium tax payers in Ghana. The study findings provide evidence that there is a significance difference in the tax compliance level between small and medium scale enterprises. The difference can be largely attributed to the inability of small enterprises to file their tax returns on due dates and also to keep proper books of records of their business transactions. The study recommends organizing workshops for businesses to train them on the need to pay their taxes and keep proper records of their transactions, increasing the rate of audits of businesses, imposing fines and penalties for defaulting businesses.]]>
