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JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG
Published by Universitas Pamulang
ISSN : 23390867     EISSN : 25991922     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Universitas Pamulang is a publication media of scientific research in the field of accounting published by Accounting Study Program Faculty of Economics, University of Pamulang on a regular basis every six months with the aim as a medium of communication and disseminate scientific information between the campus with the stakeholders. The research studies contained in JIAUP are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Keprilakuan (AKMK), Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), Accounting Education (PAK) , Corporate Governance, CSR and Fraud & Forensic Accounting (CG), and Good Governance public sector accounting (ASPGG).
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang" : 6 Documents clear
IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Isnan Hari Mardika; Tubagus Ismail
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i1.13284

Abstract

Tujuan penelitian ini adalah untuk mengkonfirmasi dan membuktikan adanya pengaruh penerapan standar akuntansi pemerintahan berbasis akrual terhadap kualitas laporan keuangan  Populasi pada penelitian ini adalah seluruh SKPD yang ada di lingkungan Pemerintah Kota Tangerang Selatan. Sampel yang diambil dalam penelitian ini adalah sebanyak 165 orang responden menggunakan metode purposive sampling. Instrumen data yang digunakan dalam bentuk angket kuesioner dengan pengukuran model skala likert. Pengujian hipotesis menggunakan analisis Structural Equation Modeling (SEM) dengan bantuan software Amos 22 dengan tingkat signifikansi sebesar 0,05 (5%). Hasil pengujian hipotesis mengungkapkan bahwa pengaruh penerapan SAP berbasis akrual terhadap kualitas laporan keuangan pengaruhnya positif signifikan sebesar 0,556 dengan nilai C.R 2,747 > 1,967 dan nilai probabilitas (P) sebesar 0,001 < 0,050. 
KESADARAN SPIRITUAL AKUNTAN PUBLIK: HIJAB DIRI DARI PENYIMPANGAN AKUNTANSI Ida Ayu Nursanty; Endang Kartini; I Made Murjana; Baehaki Syakbani
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i1.14431

Abstract

Penelitian ini bertujuan untuk mengkaji kesadaran spiritual akuntan publik untuk membebaskan diri dari skandal akuntansi. Peneliti menyoroti bahwa perilaku akuntan publik yang tidak etis (materialistis) merupakan faktor penyebab terjadinya skandal akuntansi. Oleh karena itu, diperlukan konsep baru, yaitu pengetahuan tentang Tuhan sebagai landasan moral. Artinya, setiap urusan ruhani tidak akan ada artinya jika tidak didahului dengan ilmu Allah. Oleh karena itu, penelitian ini menggunakan konsep diri spiritual. Ini adalah konsep orang yang sempurna yang memiliki kesadaran holistik. Melalui kesadaran, akuntan publik mengalami kesadaran akan Tuhan untuk membimbing akuntan publik menjadi manusia yang sadar spiritual.
MSME’S Perception to Accounting Conceptual: Case Study in Batam Alfonsa Dian Sumarna; Doni Putra Utama
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i1.10430

Abstract

To fulfil the needs of Micro, Small, and Medium Enterprises (MSMEs) is an important major. The SAK EMKM 2018 is made simpler than the previous issued SAK ETAP. The SAK EMKM was issued to encourage and provide the facilities for MSMEs in preparing the financial statement. The financial statement is one of the requirements for applying for credit to the relevant agencies. This study used the quota sampling method with the minimum sample which is calculated by using Slovin formula for as many as 115 respondents. The questionnaires use the semantic differential scale. The result of this research is that 80% of the respondents have never attended the SAK EMKM training and socialization. And only 34,78% of the respondents have done simple bookkeeping to record their business transactions, even though they have not applied the SAK EMKM. The factors that cause MSME do not do the bookkeeping are the lack of knowledge about the correct accounting based on the right standard and the consideration of being wasting time. Overall, the perception of MSMEs towards the understanding about the SAK EMKM is still in the “Don’t Understand” category. And most respondents as 58.49% expect regular accounting training according to applicable standards (which are simple ones) for business owners.
Tax Socialization, Tax Knowledge, and Tax Sanctions' Influence on Taxpayer Compliance with Individuals at KPP Pratama Pekalongan Mochamad Yusuf; Imahda Khoiri Furqon; Drajat Stiawan
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i1.19347

Abstract

The number of taxpayers from year to year is increasing. However, the increase in the number of taxpayers is not matched by taxpayer compliance in paying taxes. The problem of compliance is an obstacle to maximising tax revenue. The purpose of this study was to examine the effect of Tax Socialization, Tax Knowledge, and Tax Sanctions on Individual Taxpayer Compliance at the Pekalongan Pratama Tax Service Office. The sample used was 100 respondents from the population of Individual Taxpayers registered in Pekalongan 17.261 in 2020. Not all of these numbers became the research object for time and cost-efficiency. Sampling was done by a simple random sampling method. The primary data collection method used is a survey method using a questionnaire. Data were analyzed using instrument tests, classical assumption analyses, multiple linear regression analyses, and hypothesis testing. The results of the analysis carried out on individual taxpayers registered at KPP Pratama Pekalongan, namely the variables of Tax Socialization and Tax Sanctions affect the Compliance of Individual Taxpayers. However, Tax Knowledge has no effect on Individual Taxpayer Compliance
The Effect of Company Size and Audit Committee on Tax Aggressiveness with Profitability as Moderating Variables Ratih Qadarti Anjilni; Sri Putri Winingrum WA
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i1.20494

Abstract

This study examines the effect of Company size and audit committee on tax aggressiveness with profitability as a moderating variable. The research was conducted on the property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2016-2020. The sample selection technique used in this research is the purposive sampling technique. The sample in this study was 35 companies with a number of objects of observation as many as 175 annual reports. The results show that Company size and audit committee have a significant negative effect on tax aggressiveness, Company size and audit committee simultaneously have a significant effect on tax aggressiveness, and profitability as a moderating variable has a significant positive effect on the relationship between Company size and tax aggressiveness, profitability as a moderating variable significant positive effect on the relationship between the audit committee and tax aggressiveness. The contribution of this research, it is hoped that this research can provide motivation and strategies in decision making before implementing tax avoidance which is classified as aggressively applied by property and real estate companies by doing tax avoidance that does not violate tax regulations
Pengaruh Transfer Pricing dan Corporate Social Responsibility terhadap Agresivitas Pajak Pesta Ria Pasaribu; Wiwit Irawati
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i1.21926

Abstract

Tax revenues that have not been maximized are suspected to be part of the result of transfer pricing and corporate CSR activities. This study aims to determine the effect of transfer prices and corporate social responsibility on tax aggressiveness. This type of research is quantitative research. The data used in this research is secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the energy sector and consumer non-cyclical in 2017-2020. The sampling technique used purposive sampling and obtained as many as 16 companies with a research period of 4 years so that 64 sample data were obtained. Analysis of the data used in this study is descriptive statistics, panel data regression test, classical assumption test and hypothesis testing. The results show that transfer pricing has no significant effect on tax aggressiveness, but corporate social responsibility has a significant effect on tax aggressiveness

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