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I Nyoman Agus Wijaya
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aguswijaya.inyoman@gmail.com
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+6282134536222
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jafta@eco.maranatha.edu
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Magister Akuntansi Gedung Graha Widya Maranatha Lt. 10 Jl. Prof. drg. Suria Sumantri, M.P.H., No. 65 Bandung Jawa Barat.
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Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Published by Universitas Kristen Maranatha
ISSN : 26544636     EISSN : 2656758X     DOI : https://doi.org/10.28932/jafta
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA). Merupakan wadah publikasi artikel ilmiah yang diterbitkan oleh Program Studi Magister Akuntansi Universitas Kristen Maranatha.Artikel ilmiah yang diterbitkan pada JAFTA ini meliputi hasil penelitian di bidangilmuakuntansi, keuangan, perpajakan dan pengauditan yang belum pernah dipublikasikan sebelumnya. Topik artikel yang akan dipublikasi di JAFTA berkaitan dengan aspek apapun dari akuntansi, termasuk namun tidak terbatas pada topik berikut: 1. Akuntansi Keuangan 2. Akuntansi Manajemen 3. Akuntansi Sektor Publik 4. Corporate Governance 5. Sustainability Reporting 6. Etika dan Akuntansi 7. Auditing 8. Pasar Modal dan Investasi 9. Pelaporan Keuangan 10. Perpajakan 11. Profesi Akuntansi 12. Sistem Informasi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol. 3 No. 1 (2021)" : 6 Documents clear
Pengaruh Profitabilitas, Leverage, Firm Size, dan Earnings Power Terhadap Manajemen Laba Pada Perusahaan Sektor Properti Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 Yusak Maleakhi Purnama; Eindye Taufiq
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 3 No. 1 (2021)
Publisher : Magister Akuntansi FE-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.456 KB) | DOI: 10.28932/jafta.v3i1.3280

Abstract

The purpose of this research is to obtain evidence regarding the effect of independent variable consisting of profitability, leverage, firm size, and earnings power towards dependent variable earnings management. The company used in this research is a property company that listed on the Indonesian Stock Exchange (IDX) from 2017-2019 with the criteria using purposive sampling method. The result of this research are profitability and earnings power has no influence on earnings management. However, leverage has a positive and significant influence on earnings management. Then, firm size has a negative and significant influence on earnings management. Keyword: Earnings Management, Profitability, Leverage, Firm Size, Earnings Power
Tax Agressiveness in Family Firms: Can Corporate Governance Mitigate It? Arie Pratama
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 3 No. 1 (2021)
Publisher : Magister Akuntansi FE-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.098 KB) | DOI: 10.28932/jafta.v3i1.3282

Abstract

Every taxpayers objectives is to minimize the tax paid to government. Few business tried to avoid tax more agressively than the others. This research will tried to investigate whether the family firms are more tax agressive compare to non family firms. Tax agressiveness might be reduced if there is a working governance structure. This research will also investigate whether the governance structure (i.e size of board of director, proportion of independent director, external audit firms, and audit committee) would significantly reduced the tax agressiveness. To control the results, researcher used size, profitability and leverage. This research was quantitative explanatory research. Researcher will analyzed 15 out of 57 family own-business in Indonesia, and make a comparison with non family firms. Researcher examined the financial statements and annual report from year 2011 – 2015. The research will used multiple regression analysis as a data analysis tools. This research will produce tax agressiveness analysis of family firms, non family firms, and combination of both firms. The research showed that, contrast to the non family firms, family firms had agressive tax avoidance scheme. The research also showed that corporate governance in family company in fact, increasing the agressiveness o tax avoidance, while non family firms corporate governance reduced the agressiveness of tax avoidance. Overall this research showed that family business need to improve the governance structure to control its agressive tax avoidance. Keywords: Corporate Governance, Family Business, Ownership, Tax Avoidance.
E-Commerce and Competence, Impact on Business Performance: Empirical Study on Implementation E-Commerce By Students at Pasundan University Muhammad Ilham; Ina Ratnamiasih
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 3 No. 1 (2021)
Publisher : Magister Akuntansi FE-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.568 KB) | DOI: 10.28932/jafta.v3i1.3339

Abstract

The rapid growth of Small Business Enterprise (SME) throughout the Asian economy, especially in Indonesia is partly due to the rapidly developing information technology. The internet has become an important business tool, to the point where even SME utilize e-commerce. SMEs in Indonesia are proven to be the most dynamic and vibrant sector. The use of e-commerce is increasingly widespreading among young people and teenagers. Students–especially college students–are becoming more interested in doing entrepreneurship in between their classes. This research was conducted on students at Pasundan University to determine the influence of e-commerce implementation and student competence on the success of their business. The results showed that e-commerce and competence have a great influence on the success of businesses run by students. Keywords: E-commerce, Competence, Business performance, students
Pengaruh Efektivitas Proses Bisnis dan Komitmen Organisasi Terhadap Kualitas Sistem Informasi Akuntansi (Survei Pada Perusahaan Asuransi Umum di Kota Bandung) Samuel Gautama Abidin; yenni carolina
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 3 No. 1 (2021)
Publisher : Magister Akuntansi FE-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.477 KB) | DOI: 10.28932/jafta.v3i1.3367

Abstract

In a few decades, there is a lot of changes in many field that happened because of technological development, one of them is a changes in the working system by Informational Technology (IT). A spesific form of working system is Accounting Information System (AIS) that can be distribute financial information to all of stakeholders. Recently, a companies in the midst of an increasingly widespread global competition are required to respond any changes and continue to improve their competitive advantage with their technologies, in specific case the insurance companies (both life insurance and general insurance) are challenged to implement the information technology and information systems (included AIS) to be able to compete in the global economical market. This competitive advantage can be reached by the existence of an corporate AIS quality. AIS can be influenced by various factors, included the business process effectiveness that implemented by the firm and the organizational commitment that attached to firm’s employees. This research aims to measure business process effectiveness and organizational commitment influence to AIS quality partially and simultaneusly. This research use sample data that collected by convenience sampling method with questionnaires that contain assessment statements with differential scales. The sample of this research was 78 employees who worked for eight general insurance firm in Bandung, West Java. Several conclusions were obtained from the four hypotheses. First, there is a different between average value of business process effectiveness and the average value of organizational commitment. Second, the business process effectiveness is proven to affect the AIS quality partially by 62,25%. Third, the organizational commitment is proven to affect the AIS quality partially by 64,48%. Fourth, the business process effectiveness and organizational commitment are proven to affect the AIS quality simultaneously by 70,90%.
Peranan Sistem Pengendalian Manajemen Terhadap Kinerja Unit Pembangunan Saguling Anike Putri
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 3 No. 1 (2021)
Publisher : Magister Akuntansi FE-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.338 KB) | DOI: 10.28932/jafta.v3i1.3409

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui peranan sistem pengendalian manajemen terhadap kinerja Unit Pembangkitan Saguling. Penelitian ini dilakukan pada Unit Pembangkitan Saguling. Metode penelitian yang digunakan pada penelitian ini adalah metode deskriptif kualitatif. Data yang digunakan adalah data primer. Data primer bersumber dari hasil observasi, dokumentasi, dan wawancara. Berdasarkan hasil penelitian, disimpulkan bahwa sistem pengendalian manajemen berperan terhadap kinerja Unit Pembangkitan Saguling. Kata Kunci: Sistem Pengendalian Manajemen, Kinerja.
Persepsi Fairness Atas Sistem Evaluasi Kinerja Adwita Harefa; Se Tin
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 3 No. 1 (2021)
Publisher : Magister Akuntansi FE-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.076 KB) | DOI: 10.28932/jafta.v3i1.3411

Abstract

Abstract This study aims to determine performance evaluation system and fairness perception in performance evaluation system in manufacturing, merchandising and service business. The data acquisition was done using a survey method across company staffs over Sumatera, Java, Kalimantan, Sulawesi and Papua. Performance evaluation system is an essential component in a company’s financial and non-financial performance. This study shows that there are still perception gaps among manufacturing, merchandising and service business regarding procedural fairness for performance evaluation system. The result suggests company managements to consider a fair performance evaluation system in order to minimize conflict and tension while increasing both sense of justice and employee satisfaction in performance evaluation. Keywords: performance evaluation system, fairness perception

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