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JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)
Published by Universitas Pakuan
ISSN : 25023020     EISSN : 25024159     DOI : 10.34204/jiafe
Core Subject : Economy,
Economics, Econometrics & Finance
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) is a media for publishing scientific articles in accounting and business. JIAFE accepts empirical or conceptual articles which are particularly relevant with all accounting and business aspects.
Arjuna Subject : -
Articles 325 Documents
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DETERMINAN PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DI KPP PRATAMA CIREBON Yudi Mahadianto; Puji Rahmawati
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 2 (2019): Vol 5, No. 2 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.002 KB) | DOI: 10.34204/jiafe.v5i2.1967

Abstract

This research aims to test the effect of the taxpayer, tax audit and tax extensification on personal income tax in KPP Pratama Cirebon Satu period 2014-2018. The type of research used is basic research and the type of research based on study objectives is hypothesis testing. The analyses used multiple regression analyses, conducting classical assumption tests, a coherent determination (R2), and hypothesis testing conducted with T (partial) tests. The results of this study indicate that the tax payers and the tax extensification have no effect on the personal income tax while the tax audit affects the personal income tax.
PERANAN KEBIJAKAN PENJUALAN KREDIT UNTUK MENJAGA LIKUIDITAS DAN MENINGKATKAN PROFITABILITAS PADA PT MITRA ABADI KARYA UTAMA Siti Maimunah; Siti Rohani
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 2 (2013): Volume 5 No. 2 Tahun 2013
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (113.082 KB) | DOI: 10.34204/jiafe.v5i2.506

Abstract

ABSTRAKSeiring dengan perkembangan jasa infrastruktur dan konstruksi selama beberapa tahunini, usaha PT Mitra Abadi Karya Utama menunjukan peningkatan penjualan yang signifikan.Salah satu strategi untuk meningkatkan penjualan tersebut adalah dengan memberikan kreditkepada pelanggannya, sehingga mengakibatkan tertanamnya dana bentuk piutang.Permasalahan yang penulis temui adalah terjadi peningkatan perolehan laba bersih namuntidak diikuti dengan peningkatan penagihan/penerimaan kas dari pelunasan piutang. Tujuanpenelitian ini adalah (1) untuk mengetahui kebijakan penjualan kredit pada PT Mitra AbadiKarya Utama; (2) untuk mengetahui likuiditas dan profitabilitas pada PT Mitra Abadi KaryaUtama; dan (3) untuk mengetahui apakah kebijakan penjualan kredit yang diterapkanberperan untuk menjaga likuiditas dan meningkatkan profitabilitas pada PT Mitra AbadiKarya Utama.Jenis penelitian yang digunakan adalah deskriptif eksploratif dengan metode penelitianstudi kasus dan teknik penelitian kualitatif dan kuantitatif (non statistik). Hasil penelitianmenunjukan bahwa (1) kebijakan penjualan kredit pada PT Mitra Abadi Karya Utama masihkurang tepat karena analisis kredit yang diterapkan dengan menggunakan metode 4C(character, capacity, capital, dan collateral) masih belum optimal; (2) likuiditas PT MitraAbadi Karya Utama belum tercapai sesuai dengan periode kredit yang telah diberikan karenareceivable turnover pada tahun 2009-2012 mengalami penurunan dan average collectionperiod pada tahun 2009-2012 mengalami peningkatan; (3) kebijakan penjualan kredit yangditerapkan pada PT Mitra Abadi Karya Utama belum dapat berperan untuk menjaga likuiditasnamun sangat berperan dalam meningkatkan profitabilitas karena kebijakan yang diterapkanbelum tepat dan merupakan kebijakan yang longgar dimana penjualan kredit yang digalakkansehingga mengakibatkan tingkat piutang yang tinggi.Kata Kunci : Kebijakan Penjualan Kredit, Likuiditas, Profitabilitas, Deskriptif, Eksploratif,4C, Receivable Turnover, Average Collection Period.
TEORI PROSPEK DAN KONSERVATISMA LAPORAN KEUANGAN Muhamad Safiq; Jogiyanto HM; Supriyadi Supriyadi; Ertambang Naha
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.217 KB) | DOI: 10.34204/jiafe.v5i1.1544

Abstract

This research was aimed to test the influence of incentive contract framing (framing effect) and class action (certainty effect) to financial reporting decision. Beside that, this research also investigated the interaction influence between framing effect and certainty effect. This research used laboratorium experiment design 2x2 between subjects. Experiment subjects were business students (MM and Maksi) Gadjah Mada University who were acted as management (CFO) with certain criteria. Research results showed that there was an influence of incentive contract framing and class action (litigation) to management’s (CFO) financial reporting decision. Subjects who were the insentive contract framed positively, tended to prepare more conservative financial statement. Vice versa, subjects who were the incentive contract framed negatively, tended to become risk taker, so that management (financial director) tended to prepare less conservative financial statement. But, the interaction result between incentive contract framing variable with class action (litigation) showed insignificant result. measurement problems are thought to affect these insignificant. Future studies are expected to give more attention to these problems.
MENGINTIP KONDISI PERUSAHAAN MELALUI “GOING CONCERN” Hendro Sasongko; May Mulyaningsih; Obed Fernando Harefa
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 2 (2019): Vol 5, No. 2 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.779 KB) | DOI: 10.34204/jiafe.v5i2.1887

Abstract

The research sample consisted of 3 companies with a five year observation period. This research purposed to examine the effect of financial health and company growth on going concern audit opinion either partially or simultaneously. The population of this research is six cement sub-sector companies listed on the Indonesia Stock Exchange from 2013-2017. Data is processed with the Altman Z Score using Binary Logistic Regression analysis tools. The test results show that the financial health condition of the company, which is proxied by the Altman Z Score, significantly influences the acceptance of going concern audit opinion. Company growth, which is proxied by the Sales Growth Ratio, has a significant effect on ongoing concern audit opinion. The condition of financial health and company growth jointly influence the acceptance of going concern audit opinion.
ANALISIS KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT DISCLOSURE LAPORAN KEUANGAN Ustman Ustman
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No. 1 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i1.1665

Abstract

The purpose this study is to empirically examine the characteristics of companies on the level of disclosure financial statements. Disclosure financial statements is very important for shareholders and creditors to assess the quality of a company's accounting information. So transparency is needed from management to give trust to stakeholders. There are four characteristics of a company that can affect the level of disclosure of financial statements, namely liquidity, leverage, profitability and firm size. The number of samples used in this study were 43 manufacturing companies listed on the Indonesia Stock Exchange. Data analysis uses multiple linear regression. The results obtained showed that the variables of liquidity, leverage, profitability and firm size do not affect the level of disclosure financial statements. The implication of the research result is that report disclosure is an obligation in every report so it is not appropriate if it is related to company characteristics.
TAX AWARENESS AS MODERATOR TOWARDS TAX KNOWLEDGE, SUBEJCTIVE NORMS, PERSONAL NORMS, AND TAX COMPLIANCE Tessya Adellia; Imas Nurani Islami
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No. 1 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i1.1916

Abstract

The development and quality improvement of public service is highly relying on funding from taxation. However, tax compliance is still low in Indonesia. The purpose of this research is to investigate whether subjective norms, personal norms, and tax knowledge have positively influence to taxpayer compliance and whether those factors of tax compliance is moderated by tax awareness. The researcher used electronic questionnaire to distribute questionnaire to respondents domiciled in Cikarang. The minimum samples taken in this research are 135 and 174 questionnaires are eligible. Statistical analysis used in this research is Structural Equation Modeling (SEM). The results show that subjective norms has directly insignificant influence to taxpayer compliance. Furthermore, personal norms and tax knowledge have directly significant influence to tax compliance. On the other hand, subjective norms are not moderated by tax awareness to tax compliance. Personal norms and tax knowledge are moderated by tax awareness to tax compliance.  The implication of this study is that the level of taxpayer compliance should be put into account and be improved. According to the result of this research, level of taxpayer compliance may give a positive effect to ease the amount received from tax and report the tax return.
DETERMINASI PENGUNGKAPAN TRANSAKSI PIHAK BERELASI BERDASARKAN PSAK NO. 7 TAHUN 2018 Jessyka Tridewi Purba; Husnah Nur Laela Ermaya; Ayunita Ajengtiyas
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No. 1 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i1.1849

Abstract

This study aims to examine the effect of audit committee, independent commissioner, institutional ownership, managerial ownership, earnings management to related party transaction disclosure. The samples used in this study are listed manufactured companies in 2016-2018. The total sample is 53 companies. The sampling technique that used is purposive sampling. The results of the study show  that institutional ownership and managerial ownership significantly influence the disclosure of related party transactions. While the audit committee, independent commissioners and earnings management do not affect the disclosure of related party transactions. Companies are still more concerned about paying attention to financial information such as financial ratio analysis than non-financial information such as disclosure of related party transactions. Companies should pay more attention to non-financial which is useful for users of financial statements.
PELATIHAN AKUNTAN, KINERJA AKUNTAN DAN TEKNOLOGI INFORMASI SEBAGAI DETERMINAN KUALITAS INFORMASI AKUNTANSI Rochman Marota; Monica Ani Lestari; Amelia Rahmi
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No. 1 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i1.1819

Abstract

The purpose of this study was to determine the effect of accountant training, accountant performance and information technology on the quality of accounting information on the BOS (direct fund assistance) reports for SMK (vocational high school) in Bogor City. The research method used is quantitative research methods. The population in this study were BOS treasurers at SMK in Bogor City. The sampling technique used purposive sampling method and the research sample obtained was 41 respondents from 20 private vocational schools in Bogor City. The hypothesis analysis method used is multiple linear regression. The results of this study indicate that accountant training, accountant performance and information technology simultaneously and partially affect the quality of accounting information. The variable that has the highest influence is information technology with the highest tcount, meaning that the quality of accounting information is more driven by information technology. The implication of this research is that vocational secondary education providers can build or improve information technology to help better present financial reports apart from developing the quality of accountants.
KUALITAS LABA ATAS INTENSITAS KECURANGAN AKUNTANSI DAN MANAJEMEN LABA AKRUAL TERHADAP AGRESIVITAS PAJAK Rahmat Irawan; Syahril Djaddang
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 2 (2019): Vol 5, No. 2 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.643 KB) | DOI: 10.34204/jiafe.v5i2.1888

Abstract

This study aims to examine the effect of accounting fraud intensity and accrual earnings management on tax aggressiveness and test earnings quality and audit quality on the accounting fraud intensity and accrual earnings management on tax aggressiveness. The testing method in this study uses multiple regression analysis. Through purposive sampling, the sample in this study amounted to 65. The data testing used structural equation model. The test results show that the intensity of accounting fraud affects tax aggressiveness, Accrual earnings management affects the tax aggressiveness, The quality of earnings strengthens the effect of accounting fraud and accrual earnings management on tax aggressiveness and Audit quality does not moderate the relationship between accounting fraud intensity and accrual earnings management with tax aggressiveness.
ANALISIS MOTIVASI TERHADAP HASIL BELAJAR PESERTA PELATIHAN AKUNTANSI BERBASIS AKRUAL Raden Yudhy Pradityo
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No. 1 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i1.1674

Abstract

One effort to support the successful implementation of accrual-based government accounting in each reporting entity is training for the development of accrual-based government accounting technical competency. Satisfying learning outcomes are expected to increase the level of success in applying accrual accounting to government. The motivation of the trainees is one of the factors that influence the learning outcomes of the trainees. For this reason, this study aims to examine the effect of training participants' motivation on learning outcomes during training. This research was conducted on training participants for developing the technical capabilities of accrual-based government accounting in the Provincial Government of DKI Jakarta. The results showed that motivational variables affect the learning outcomes of accrual-based accounting training participants. The results of this study can be used as an evaluation material for the organizers of technical capacity building training to be able to increase participant motivation through analysis of participant needs.

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