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JURNAL AKUNIDA
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INDONESIA
JURNAL AKUNIDA
Published by Universitas Djuanda Bogor
ISSN : 24423033     EISSN : 25500708     DOI : -
Core Subject : Education, Social,
Social Sciences Other
Jurnal Akunida merupakan media publikasi ilmiah yang memuat artikel-artikel di bidang akuntansi dan bisnis dengan ruang lingkup akuntansi keuangan, akuntansi biaya, akuntansi sektor publik dan sistem informasi akuntansi. jurnal ini didedikasikan untuk menumbuhkan kreasi dan petukaran ide diantara lingkungan akademisi, kalangan industri atau bisnis praktis, dan institusi pemerintah dalam bidang akuntansi.
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Articles 6 Documents
 1 
Search results for , issue "Vol. 3 No. 2 (2017): December" : 6 Documents clear
AKUNTABILITAS KINERJA AKUNTAN PENDIDIK BERDASARKAN KOMPETENSI AKUNTAN DAN ETIKA PROFESIONAL ( Studi Empiris Pada Perguruan Tinggi Swasta di Bogor ) Mukmin, Mas Nur; Wulansari, Hesti
Jurnal Akunida Vol. 3 No. 2 (2017): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (778.498 KB) | DOI: 10.30997/jakd.v3i2.979

Abstract

This research has purpose to know influence of competence accountant educator, professional ethics accountant performance of educator accountant at private university in Bogor. Population that is accountant educator. Samples amounted to 75 respondents from 9 private universities Bogor. Sampling method this research using non probability sampling. The analytical method used this research validity test, reliability test, classical assumption test, multiple regression analysis, coefficient of determination (R2), F test and T test. Based the results the research, it is known that the competence of educators accountant simultaneously and partially influence the accountability of the accountant's performance of educators, professional ethics simultaneously influence but not partially influence the accountant's performance accountant accountability. Contribution amount influence of competence of educator accountant, professional ethics can use to explain accountant performance of 46.7 percent.Keywords: Competence, professional ethics, performance accountability
ANALISIS LAPORAN KEUANGAN RUMAH SAKIT BERDASARKAN KMK NOMOR 1981 TAHUN 2010 PADA RSUD CIMACAN Afif, Muhammad Nur; Yusuf, Muhammad
Jurnal Akunida Vol. 3 No. 2 (2017): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (669.039 KB) | DOI: 10.30997/jakd.v3i2.977

Abstract

This research was intended to determine the application in presentation of financial statements RSUD Cimacan full PPK-BLUD status with reference to the decree of the Minister of health (KMK) number 1981/MENKES/SK/XII/2010 about accounting guidelines of hospital public service agencies approved by Minister of finance number S-5342/MK.5/2010. Data analysis is qualitative descriptive with comparative method that is compare the application and presentation of financial statements prepared by RSUD Cimacan with financial statement based on KMK Number 1981 Year 2010. Complete components of financial statements comprise the balance sheet, operational reports, cash flow statements and notes to financial statements. The results showed that the presentation of financial statements of RSUD Cimacan full BLUD status generally has been in accordance with KMK Number 1981 Year 2010 in representation of financial statements, but have yet to present a cash flow statement based Government Accounting Standarts (SAP) according PP Number 71 Year 2010 for financial reporting entity in terms of consolidation, as well as a need for interested parties.Keywords : PPK-BLUD, KMK Number 1981 Year 2010, Financial statements
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK PADA KKP PRATAMA MAJALAYA Lasmana, Andy; Wiryanti, Dea Azmi
Jurnal Akunida Vol. 3 No. 2 (2017): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (749.183 KB) | DOI: 10.30997/jakd.v3i2.983

Abstract

This research was intended to analyze the effect of sunset policy, tax amnesty, and good governance on taxpayer compliance in Majalaya primary tax office. The population in this study are all registered taxpayer (corporate and individual taxpayer) in Majalaya primary tax office. The number of samples in this study amounted to 110 respondents. Sampling was done using probability sampling methods. Method of data analysis used in this research was by using validity test, reliability test, classic assumption test, multiple regression analysis, the coefficient of correlation, the coefficient of determination (R2 test), F-test, and t-test. Based on researches results, it can be concluded that simultaneously sunset policy, tax amnesty and good governance have an effect on taxpayer compliance. While partially, sunset policy and tax amnesty hasn’t effect on taxpayer compliance, different from good governance which have positive and significant impact to taxpayer compliance.Keywords : sunset policy, tax amnesty, good governance, dan tax compliance
ANALISIS KEPATUHAN WAJIB PAJAK HOTEL BERDASARKAN PEMERIKSAAN PAJAK, SANKSI PERPAJAKAN, KONDISI KEUANGAN DAN PREFERENSI RESIKO PADA HOTEL-HOTEL YANG TERDAFTAR DI BAPPENDA KABUPATEN BOGOR Setiawan, Ade Budi; Meliana, Siti
Jurnal Akunida Vol. 3 No. 2 (2017): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (719.322 KB) | DOI: 10.30997/jakd.v3i2.985

Abstract

This research was aims to determine the influence of tax audit, tax penalties, financial condition and risk preference on tax compliance in paying taxes hotels at BAPPEDA (Revenue Service), Bogor. The population in this study are all registered taxpayer hotels in BAPPEDA (Revenue Service), Bogor .The sampling method used in this research is purposive sampling with criteria are accounting staff and tax professional of tax compliance in taxpayers hotels, who can’t reach tax revenue targets during 2014-2015. The datas in this study was obtained by distributing questionnaires to 52 respondents on tax compliance in taxpayer hotels in Bogor City. This study was tested by using multiple linear regression analysis with SPSS 20.00 for windows. Based on the analysis result, it can be concluded that tax audit, tax penalties and financial condition had positive influence on tax compliance in taxpayer hotels at BAPPENDA (Revenue Service), Bogor. While risk preference, hasn’t influence on tax compliance in taxpayer hotels at BAPPENDA (Revenue Service), Bogor.Keyword : Tax Audit, Tax Penalties, Financial Condition, Risk Preference, Tax Compliance, Hotels Taxpayer
UPAYA PENINGKATAN KEPATUHAN PAJAK MELALUI PENGELOLAAN PEMBAYARAN PAJAK PENGHASILAN (Studi Kasus Pada Koperasi di Kota Bogor) Hambani, Susy; Warizal, Warizal
Jurnal Akunida Vol. 3 No. 2 (2017): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.186 KB) | DOI: 10.30997/jakd.v3i2.1371

Abstract

Penelitian ini berjudul Upaya Peningkatan Kepatuhan Pajak Melalui Pengelolaan Pencatatan Pembayaran Pajak Penghasilan.(Study Kasus Pada Koperasi Di Kota Bogor). Penelitian ini bertujuan untuk mengetahui kondisi pembayaran Pajak Penghasilan, pencatatan Pajak yang dilakukan dan pelaporan pajak Koperasi di Kota Bogor sebagai upaya peningkatan kepatuhan pajak. Populasi dalam penelitian ini adalah seluruh wajib pajak Koperasi yang berada di Wilayah Kota Bogor.Data yang digunakan adalah data primer, pengambilan sampel dilakukan dengan cara menyebar  kuesioner kepada responden untuk ditanggapi, wawancara langsung dan dengan data sekunder melalui kantor Dinas Koperasi dan UMKM di Bogor. Teknik pengambilan sampel yang digunakan adalah convenience sampling. Analisis data dilakukan dengan menggunakan analisis deskritif kualitatif untuk melihat bagaimana kondisi Koperasi di Kota Bogor terkait kepatuhan kewajiban perpajakannya sehingga dapat diketahui kelemahan dan kelebihan pengelolaan pencatatan pembayaran pajak penghasilan.Hasil penelitian dalam bentuk grafik, yang menunjukkan kondisi pembayaran pajak yang dilakukan oleh responden. Informasi diperoleh dari petugas pajak, perihal wajib pajak telah membayar pajak tepat waktu, wajib pajak mengetahui akan tarif pajak dan cara perhitungannya. Akhirnya diambil kesimpulan Berdasarkan hasil penelitian melalui wawancara dan kuesioner, dapat dilihat bahwa sebagian besar koperasi telah melaksanakan kewajiban perpajakan.Koperasi di Kota Bogor sangat memahami bahwa kewajiban pajak melekat pada bidang usaha yang dijalankan.  Hasil penelitian ini menunjukkan bahwa upaya peningkatan kepatuhan wajib pajak koperasi dapat dilakukan dengan supervisi dari pemerintah dan kalangan akademisi, bahwa kewajiban perpajakan dengan membayar pajak adalah 2 hal yang berbedaKata Kunci : Koperasi, Kepatuhan pajak, Pembayaran PPh, Pencatatan PPh
PENGARUH EFESIENSI, EFEKTIFITAS ASSETS TERHADAP LEVERAGE DAN DAMPAKNYA TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2009-2014 Melani, Maria Magdalena
Jurnal Akunida Vol. 3 No. 2 (2017): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (709.206 KB) | DOI: 10.30997/jakd.v3i2.988

Abstract

This research is aims to analyze the influence of efficiency, effektiveness of assets on leverage and its impact on stock returns on coal mining sector companies listed on the stock exchange Indonesia period 2009-2014. This research used purposive sampling method and obtain research samples as many as 9 companies doing an IPO on the Stock Exchange. Methods of analysis of research data using descriptive statistics for the description of the object of research, simultaneous test methods ( F test ) to assess the assumptions of multiple regression equations, and to test hypotheses using sub model of structure 1 test and sub model of structure 2 test. The test results showed simultaneous NPM, TATO, and DER has a significant effect on stock exchange. In Partial NPM significant positive effect on stock exchange, DER significant negative effect on stock exchange, and NPM significant negative effect on DER.Keywords : Stock Exchange, Debt of Equity Ratio, Net Profit Margin, and Total Asset Turn Over

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