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I Nyoman Agus Wijaya
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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 42 Documents
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Pengaruh Media Pembelajaran Daring Terhadap Pengetahuan Belajar Mahasiswa Akuntansi Sherina Karyanto; Reynard Tandayu; Jessica Febriani; Tan Ming Kuang
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 2 No. 2 (2020)
Publisher : Magister Akuntansi FE-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.592 KB) | DOI: 10.28932/jafta.v2i2.3279

Abstract

Instructional media is one of important factors that affect students’ understanding on the learning materials. The main purpose of this study is to examine the impact of instructional media especially e-learning on students’ knowledge in a business education context based on E-learning theory. Data collected from 80 valid respondents at two well-known private universities in Bandung were used to test the research hypothesis using simple regression method. The results indicate that e-learning is perceived as a useful approach for helping accounting students acquire knowledge. This study implies that e-learning may be considered as one approach to deliver knowledge in a business education domain.
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
Analisis Implementasi Sistem Pengenddalian Internal Pemerintahan dalam Siklus Pengelolaan Keuangan Negara: (Studi pada Kementerian dan Lembaga di lingkungan Pemerintah Pusat) Arie Pratama
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 2 No. 2 (2020)
Publisher : Magister Akuntansi FE-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.804 KB) | DOI: 10.28932/jafta.v2i2.3281

Abstract

Tujuan penelitian ini adalah untuk mengetahui kelemahan penerapan sistem pengendalian internal di lingkungan Pemerintah Pusat, dan bentuk implementasi sistem pengendalian internal di pemerintah pusat serta kendala dalam menerapkan Sistem Pengendalian Internal Pemerintah di Pemerintah Pusat, dan memberikan rekomendasi solusi dalam mengatasi kendala penerapan tersebut. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan studi kasus di Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi serta Kementerian Pendidikan dan Kebudayaan, pengumpulan data berdasarkan studi literatur, observasi, dan wawancara. Dilaksanakan sejak bulan Juni 2012 – Oktober 2012. Metode analisis menggunakan metode kualitatif-rasionalistik dan analisis isi. Kesimpulan penelitian ini adalah: (1) Kelemahan penerapan sistem pengendalian internal di lingkungan Pemerintah Pusat masih terbagi atas tiga komponen besar, yang merupakan kelemahan pengendalian akuntansi (accounting control/control activities/ hard control) (2) Bentuk implementasi sistem pengendalian internal di pemerintah pusat masih berfokus pada pengembangan komponen pengendalian aktivitas (accounting control), sementara empat komponen lainnya yang merupakan soft control belum dikembangkan dan (3) Kendala dalam menerapkan Sistem Pengendalian Internal Pemerintah di Pemerintah Pusat terutama adalah dukungan dan bantuan dari instansi terkait yang sangat minim, dan ketiadaan pedoman umum untuk mengevaluasi apakah SPIP sudah berjalan dengan baik atau belum. Kata Kunci: Sistem Pengendalian Internal Pemerintahan, Perencanaan dan penganggaran, perbendaharaan, akuntansi, manajemen aset.
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.
Pengaruh Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan dengan Kepemilikan Manajerial Sebagai Variabel Pemoderasi Teguh Erawati; Devi Cahyaningrum
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 2 No. 2 (2020)
Publisher : Magister Akuntansi FE-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.349 KB) | DOI: 10.28932/jafta.v2i2.3296

Abstract

Penelitian ini memiliki tujuan untuk melihat pengaruh dari corporate social responsibility (CSR) terhadap nilai perusahaan dengan kepemilikan manajerial sebagai variabel pemoderasi. Penelitian ini memiliki populasi yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Penelitian memanfaatkan data sekunder dalam bentuk laporan keuangan yang dipilah menggunakan teknik purposive sampling. Terdapat 19 perusahaan yang memenuhi kriteria sebagai sampel penelitian. Metode analisis yang digunakan adalah regresi linier berganda dan uji nilai beda mutlak didukung dengan uji T dan uji F serta uji asumsi klasik yang terdiri dari uji normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi dengan menggunakan program SPSS versi 20. Hasil penelitian menunjukkan bahwa corporate social responsibility (CSR) berpengaruh positif terhadap nilai perusahaan dengan tingkat signifikansi 0,020. Kepemilikan manajerial tidak mampu memoderasi hubungan antara corporate social responsibility (CSR) terhadap nilai perusahaan dengan tingkat signifikansi 0,630.
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
Penerapan Anggaran Belanja Terhadap Kinerja Operasional di Dinas Pertanian dan Pangan Kota Magelang Yenny Yakub Sulistyawati; Siti Afidatul Khotijah
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 2 No. 2 (2020)
Publisher : Magister Akuntansi FE-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.746 KB) | DOI: 10.28932/jafta.v2i2.3361

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan anggaran belanja terhadap kinerja operasional di Dinas Pertanian dan Pangan Kota Magelang. Metode penelitian yang digunakan dalam penelitian ini adalah analisis kualitatif dengan pendekatan deskriptif. Lokasi penelitian ini adalah Dinas Pertanian dan Pangan Kota Magelang. Teknik pengumpulan data dilakukan dengan observasi, dan wawancara. Setelah dilakukan penelitian, informasi dan hasil pengamatan dapat disimpulkan bahwa dalam mekanisme penerapan anggaran belanja di Dinas Pertanian dan Pangan Kota Magelang, setelah disahkan dan disetujui menjadi APBD maka RKA diubah menjadi DPA. Anggaran terhadap kinerja operasional di Dinas Pertanian dan Pangan Kota Magelang membuat berbagai macam program kegiatan yang dapat diikuti oleh masyarakat sehingga dapat dipergunakan dengan bijak dan membantu meningkatkan kesejahteraan. Selain itu, terdapat beberapa hambatan dalam pelaksanaan program kegiatan antara lain (1) hal yang tidak terduga dan berada diluar dari perencanaan serta; (2) adanya keterbatasan SDM di Dinas Pertanian dan Pangan Kota Magelang.Kata kunci: penerapan anggaran belanja, kinerja operasional, Dinas Pertaniandan Pangan Kota Magelang
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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