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[Dampak Moderasi Moral Perpajakan pada Hubungan Perceived Probability of Audit dan Sanksi terhadap Perilaku Kepatuhan Pajak Usaha Mikro, Kecil dan Menengah (UMKM) ]]>
<![CDATA[Riri Zelmiyanti]]>;
<![CDATA[Eko Suwardi]]>
<![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.v4i1.1097
<![CDATA[This study aims to explore more carefully and in detail the influence of economic factors (perceived probability of audits and sanctions) and behavioral factors (moral) of the tax compliance of SMEs in Indonesia. Research on tax compliance has been done, but still a bit that combines economic and behavioral factors. Previous research mostly done on large companies and to individual taxpayers. The current study was conducted on SME entrepreneurs. This study tried to moderate the tax morale in relation to perceived probability of audits and sanctions against tax compliance. Samples in this study were individual taxpayers from SMEs in Yogyakarta. The research data was collected through a survey. Questionnaires had been processed in this study were around 118 questionnaires. Testing the hypothesis in this study used multiple regression analysis and analysis regression moderated. Regression analysis tool used is IBM SPSS 19.0. The results of this study indicate that the perceived probability of audits and sanctions have a direct impact on tax compliance. This study was not able to prove the moral moderating effect of taxation on the relationship perceived probability of an audit of tax compliance. This study also can not prove the moral moderating effect of taxation on the relationship sanctions on tax compliance.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Tingkat Pemahaman Mahasiswa pada Mata Kuliah Auditing di Politeknik Negeri Batam ]]>
<![CDATA[Winanda Wahana Warga Dalam]]>;
<![CDATA[Sinarti Sinarti]]>
<![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.v4i1.1110
<![CDATA[Penelitian ini bertujuan untuk mengetahui apakah kecerdasan emosional dan perilaku belajar berpengaruh terhadap tingkat pemahaman mahasiswa dalam mata kuliah Auditing. Penelitian ini menggunakan data primer yang diperoleh dari responden mahasiswa Akuntansi Jurusan Manajemen Bisnis Politeknik Negeri Batam. Data yang diperoleh dianalisis menggunakan analisis regresi dan diperoleh hasil bahwa secara parsial, variabel kecerdasan emosional dan perilaku belajar berpengaruh positif tetapi tidak signifikan terhadap tingkat pemahaman mahasiswa dalam mata kuliah Auditing tetapi secara simultan kedua variabel berpengaru positif dan signifikan terhadap tingkat pemahaman mahasiswa dalam mata kuliah Auditing.]]>
<![CDATA[Menumbuhkan Jiwa Sherlock Holmes Seorang Calon Akuntan ]]>
<![CDATA[Eko Febri Lusiono]]>;
<![CDATA[Eliza Noviriani]]>
<![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.v4i1.1111
<![CDATA[Penelitian ini disebut sebagai proses pembebasan pendidikan akuntansi karena pendidikan akuntansi cenderung kaku dan terlalu berorientasi pada buku teks. Peneliti menyajikan sebuah metode pembelajaran yang diadaptasi dari penelitian Chabrak dan Craig (2013) dengan film “Sherlock Holmes: the Game of Death”sebagai media pendukung. Dalam proses ini, peserta didik berada dalam nuansa “giving” melalui imajinasi, perilaku disonansi serta berpikir kritis. Dengan menggunakan pendekatan fenomenologi transendental, jiwa Sherlock Holmes (seharusnya) di tubuh akuntan adalah temuan tak terbantahkan dalam proses pembebasan.]]>
<![CDATA[Implikasi Penerapan Sistem Manajemen Mutu terhadap Kinerja Karyawan dan Budaya Organisasi ]]>
<![CDATA[Rizki Ismaini]]>;
<![CDATA[Hendra Gunawan]]>
<![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.v4i1.1165
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem manajemen mutu ISO 9001 terhadap kinerja karyawan dan budaya organisasi dengan objek perusahaan manufaktur sejumlah 157 perusahaan. Penelitian ini menggunakan metode kuesioner sebagai alat pengumpul data utama yang disebar kepada karyawan level menengah sebanyak 400 responden yang dipilih secara acak. Hasil penelitian ini menunjukkan bahwa ada pengaruh signifikan dari sistem manajemen mutu ISO 9001 terhadap budaya organisasi dan kinerja karyawan tidak dipengaruhi secara signifikan oleh sistem manajemen mutu ISO 9001, namun demikian penelitian ini sulit mendapat dukungan dari pihak perusahaan, sehingga peneliti selanjutnya agar lebih menyakinkan perusahaan untuk dapat bekerja sama.]]>
<![CDATA[Pengaruh Karakteristik Auditor terhadap Kualitas Audit ]]>
<![CDATA[Lintang Kurniawati]]>;
<![CDATA[Nur Kholis]]>;
<![CDATA[Hestin Mutmainah]]>
<![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.v4i1.1190
<![CDATA[The purpose of this study is to examine the effect of auditor characteristics (competence, independence and accountability) on audit quality. Respondents from this study were auditors of the public accountant office in Surakarta consisting of 45 respondents, the research method used in this study was purposive sampling and tested using multiple linear regression. The results of this study indicate that competence and accountability influence audit quality, this shows that the more competent an auditor and auditor who has good accountability will affect the quality of the audited, while Independence does not affect audit quality.]]>
<![CDATA[Effect of DER, ROA, ROE, EPS and MVA on Stock Prices in Sharia Indonesian Stock Index ]]>
<![CDATA[Martina Rut Utami]]>;
<![CDATA[Arif Darmawan]]>
<![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.v4i1.1195
<![CDATA[The research examine the effect of debt to equity ratio, return on assets, return on equity, earning per share, market value added on stock prices in manufacturing companies listed in Indonesian Sharia Stock Index. The purposive sampling method is used in our research, resulted 53 companies as the samples with 265 observations. The research used data during 2012-2016 from Indonesia Stock Exchange database with panel data analysis. The research found that, earning per share and market value added have a positive effect on stock prices, but different results for the variables debt to equity ratio, return on assets and return on equity partially have no effect on stock prices.]]>
<![CDATA[Manajemen Modal Kerja dan Kinerja Perusahaan pada Perusahaan Perdagangan Eceran di Indonesia ]]>
<![CDATA[Dania Olfimarta]]>;
<![CDATA[Seto Sulaksono Adi Wibowo]]>
<![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.v4i1.1197
<![CDATA[Manajemen modal kerja adalah manajemen dari aktiva lancar dan hutang lancar. Tujuan manajemen modal kerja adalah mengelola aktiva lancar dan hutang lancar sehingga diperoleh modal kerja yang layak dan menjamin tingkat likuiditas perusahaan. Penelitian ini bertujuan untuk meneliti pengaruh manajemen modal kerja yang diproksikan dengan perputaran modal kerja, perputaran kas, perputaran persediaan, perputaran piutang terhadap kinerja perusahaan. Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan perdagangan eceran yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2016. Metode pengambilan sampel menggunakan teknik purposive sampling. Alat analisis yang digunakan adalah analisis regresi linier sederhana serta uji parsial (uji statistik t). Hasil penelitian menemukan perputaran modal kerja berpengaruh positif signifikan terhadap kinerja perusahaan. Perputaran kas berpengaruh positif dan tidak signifikan terhadap kinerja perusahaan. Perputaran persediaan berpengaruh positif dan tidak signifikan terhadap kinerja perusahaan. Penelitian selanjutnya diharapkan menambah proksi maupun variabel independen lainnya yang diduga berpengaruh dalam kinerja perusahaan dan memperluas sektor perusahaan sehingga hasil penelitan tidak hanya memiliki implikasi untuk sektor perdagangan eceran saja tetapi juga memiliki implikasi untuk perusahaan lainnya di sektor yang berbeda dan memperhitungkan ukuran perusahaan dan melihat pengaruhnya terhadap hasil penelitian selanjutnya.]]>
<![CDATA[Dampak Strategi Bisnis terhadap Penghindaran Pajak ]]>
<![CDATA[Sekar Akrom Faradiza]]>
<![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.v4i1.1199
<![CDATA[In carrying out business processes of a company, managers must make decisions related to business strategies. The strategy chosen by the company can be one of the typologies according to Miles & Snow namely the prospector, defender, analyzer and reactor. The strategy chosen by the company will affect all activities in the company including tax activities inherent in business activities so that any decisions made by managers have consequences on tax, one of which is tax avoidance. This study aims to examine the impact of the strategy on tax avoidance. This research used manufacturing company that has been listed on the Indonesia Stock Exchange from 2010 to 2016 and Independent sample t-test and Mann Whitney U test is used to data analyze. The results showed that companies with prospector strategies were more likely to carry out tax avoidance than defender. In addition, the activities of tax aggressiveness through investment in tax haven countries are mostly carried out by companies with a defender strategy.]]>
<![CDATA[Dampak Inflasi terhadap Informasi Laba pada Green Investment ]]>
<![CDATA[Ihda Arifin Faiz]]>;
<![CDATA[Herman Legowo]]>
<![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.v4i1.1200
<![CDATA[This study aims to examine the impact of inflation on return attribute as a measure of future uncertainty of company in considering the market response. Inflation has significant contribution in macro-economic level and long-term period for micro-level condition of company. Therefore, investor should consider inflation in avoid bias calculation of investment return, especially green corporation where intense for long-term orientation. The research uses secondary data from MSCI global Islamic indices for portfolio of Islamic corporation as green corporate determination. Simple regression was used for data analysis purposes in research methodology. The results of the study show that inflation has no effect on the importance of profit information in green investment companies. This means that market participants still rely on nominal earnings and managerial performance than long-term purchasing power and future cash flows.]]>
<![CDATA[Desain Pedoman Implementasi Sistem Pengendalian Intern Pemerintah di Lingkungan Perguruan Tinggi Negeri ]]>
<![CDATA[Imam Mulyono]]>;
<![CDATA[Didik Purwantoro]]>
<![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.v4i1.1201
<![CDATA[The Purpose of this research to evaluate and design guidelines implementation internal goverment control system in State Polytechnic of Malang. Kind of this research was descriptive using qualitative apporoach and the data that were used in this study were primer data colleted from interview result with internal audit unit at State Polytechnic of Malang. The result of this research indicate State Polytechnic of Malang don’t have guidelines implementation internal goverment control system. Researcher recommended guidelines implementation internal goverment control system design at State Polytechnic of Malang for fulfill indicators: infrastructure needed to build, the implementation, and the legal basis. Advice for directure of State Polyechnic of Malang immediately communicate to all academic community so they can understand about guidelines implementation internal goverment control system.]]>
