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Account : Jurnal Akuntansi, Keuangan dan Perbankan
Published by Politeknik Negeri Jakarta
ISSN : 23389653     EISSN : 25490575     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Account merupakan jurnal yang diterbitkan untuk memberikan masukan bagi pengembangan ilmu pengetahuan dibidang akuntansi, keuangan dan perbankan. Artikel yang dimuat di jurnal ini merupakan kajian teoritis dan hasil riset terapan dibidang akuntansi, keuangan dan perbankan,
Arjuna Subject : -
Articles 195 Documents
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EFEKTIVITAS PEMUNGUTAN PAJAK PARKIR DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KARAWANG TAHUN 2019-2022 (Studi Kasus Mall di Kabupaten Karawang): (Studi Kasus Pusat Perbelanjaan Di Kabupaten Karawang) Muhammad Saepulloh; -, Yanti
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 2 (2023): EDISI DESEMBER 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i2.6097

Abstract

Regional original income comes from the collection of taxes and fees in each region. Parking tax is one of the biggest contributors when compared to other sources of income. Pariking tax has a significant role in region income so that it can optimally increase region develpoment and the economy. This study aims to determine the effectiveness of parking tax collection and to analyze the contribution of parking tax as a source of local revenue in Karawang regency. This research methodology is quantitative and uses an associative approach. The findings of the simultaneous test with the F test show that the effectiveness of taxes and the collection of parking taxes have a large impact on local revenue with a value of 619.196. Parking tax contribution variable with a value of 3.079 own significant influence on local original income according to the findings of partial testing, as well as the effectiveness of parking taxes has a sizeable influence of 6.185 on regional original income of Karawang Regency. In 2021 parking tax revenue will have a ratio of 105.45% and will increase by 0.07% to 105.52% in 2022.
PENGARUH PENGENDALIAN INTERNAL, BUDAYA ETIS ORGANISASI DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA DINAS PPKUKM DKI JAKARTA Pratama Ziefa, Alvinsyah; ., Ratiyah; hartanti; Setyaningsih, Eka Dyah
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 2 (2023): EDISI DESEMBER 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i2.6265

Abstract

Accounting fraud is an act of manipulating or falsifying financial statement data, engaging in acts of corruption, or using assets improperly to generate profits. Central and local governments currently experience corruption cases every year. This is due to the factors that influence the occurrence of fraud. This study aims to determine the effect of internal control, organizational ethical culture and compliance with accounting rules on the tendency of accounting fraud at the DKI Jakarta PPKUKM Office. The population in this study were 95 employees of the DKI Jakarta PPKUKM Office. The sampling technique is using total sampling. The data collection method in this study is a survey method using a questionnaire. The data analysis technique is using multiple linear regression analysis. The results of this study indicate that internal control has a significant effect on the tendency of accounting fraud, this is evidenced by the t value (2.176) > t table (1.670) and a significance value of 0.033 <0.05. Organizational ethical culture has a significant negative effect on the tendency of accounting fraud, this is evidenced by the t value (-2.335) > t table (1.670) and a significance value of 0.023 <0.05. Obedience to accounting rules has a significant negative effect on the tendency of accounting fraud, this is evidenced by the t value (-2.204) > t table (1.670) and a significance value of 0.031 <0.05. Internal control, organizational ethical culture, and adherence to accounting rules simultaneously affect the tendency of accounting fraud, this is evidenced by the calculated F value (8.658)> F table (2.751), and a significance value of 0.000 <0.05.
PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR TRANSPORTASI YANG TERDAFTAR DI BEI PERIODE 2018-2021 KHOIRINNISA, NURUL; Amin Setio Lestiningsih
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 1 (2024): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i1.6285

Abstract

The transportation company is one of the companies affected by Covid-19 due to the PSBB which has resulted in a significant decrease in the transportation company's income so that financial distress can occur. The purpose of this study is to examine and analyze the effect of financial ratios on financial distress partially and simultaneously. The research object used is a transportation company listed on the IDX for the 2018-2021 period. The type of research conducted is descriptive quantitative. The samples were obtained after using a purposive sampling approach, namely 27 companies and a total of 100 observational data. In this study there are four, namely Liquidity (CR), Leverage (DAR), Profitability (ROA), Activity (FAT) as independent variables and financial distress (Z-Score) as the dependent variable. The analysis technique used is descriptive statistics, classical assumption test, multiple linear regression, F test, T test and coefficient of determination test. The results showed that the liquidity ratio had a positive effect on financial distress, the leverage ratio had a negative effect on financial distress, the profitability ratio had a positive effect on financial distress, and the activity ratio had a positive effect on financial distress. And simultaneously the variables of liquidity, leverage, profitability and activity affect financial distress with a significance value of 0.000 < 0.05. Keywords: liquidity, leverage, profitability, activity, financial distress
Pengaruh self-efficacy, controllability dan norma subjektif terhadap intensi whistleblowing Wahyu, Kartika; betari maharani
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 2 (2023): EDISI DESEMBER 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i2.6317

Abstract

This study aims to examine the effect of Self Efficacy, Controllability and Subjective Norms on Whistleblowing Intentions. This study used a sample of employees who worked at Harapan Hospital, Magelang City. The number of samples in this study were 113 respondents. The sample selection was carried out using a non-probability sample selection method, namely purposive sampling. Testing the hypothesis in this study using multiple linear regression. The results of the study show that Self Efficacy has a positive effect on Whistleblowing Intentions, while the Controllability variables and Subjective Norms have no effect on Whistleblowing Intentions.
PEMANFAATAN FINANCIAL TECHNOLOGY SEBAGAI SARANA KEGIATAN BERTRANSAKSI: SEBUAH KAJIAN PADA MINAT KONSUMEN TERHADAP ATRIBUT PRODUK SHOPEEPAY : PEMANFAATAN FINANCIAL TECHNOLOGY SEBAGAI SARANA KEGIATAN BERTRANSAKSI: SEBUAH KAJIAN PADA MINAT KONSUMEN TERHADAP ATRIBUT PRODUK SHOPEEPAY i, Muhamad Rifa’; Iriani, Nur Ida; Sasongko, Totok
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 2 (2023): EDISI DESEMBER 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i2.6332

Abstract

This study examines the effect of cashback promotion, service, expediency on the interest in using shopeepay through convenience as an intervening variable. This type of research is an influence test research with a quantitative approach. The population in this study were customers who used shopeepay. The sample determination method used is the purposive sampling method with a total of 100 respondents. Data was collected using questionnaires that were distributed to all respondents. The data was analyzed using path analysis with the Smart-PLS program. The results showed that cashback promotion had a positive and significant effect directly on the interest in using shoppepay, but did not have a direct effect on convenience and did not affect the interest in using shoppepay through convenience. Service has a significant positive effect directly and indirectly on the interest in using shoppepay through convenience. Expediency has a significant positive effect directly and indirectly on the interest in use through convenience
Membangun Digital Brand Image Bank Syariah Indonesia : Faktor Penentu Reliability Sistem. Vidya Sari, Rahmanita; Masjono Muchtar, Ali; Heru Santoso, Stefanus
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 2 (2023): EDISI DESEMBER 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i2.6422

Abstract

In producing an output, the accounting information system (AIS) will depend on Reliability of AIS System which supports the processes that occur in one or more of the applications used. These processes include computing, sorting, classifying, and summarizing. To guarantee that the process is accurate, precise, and error-free, a reliable accounting information system is needed. The aim of this research is to identify what factors or indicators that  management needs to pay attention to ensure that AIS can produce accurate, precise, and trustworthy output. This research uses a literature study approach, meaning reviewing various literature related to System Reliability and identifying indicators to determine how to measure the reliability of a system. The results are indicators to identify whether the AIS is reliable or not to produce AIS’s output.
PENGARUH LEVERAGE, GOOD CORPORATE GOVERNANCE, KULAITAS AUDIT TERHADAP MANAJEMEN LABA: Studi Empiris Pada Perusahaan Industrial Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2022 Diana Nurul Wahyuni; Syamsuri, Syamsuri
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 1 (2024): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i1.6436

Abstract

This research aims to examine the influence of leverage, good corporate governance, audit quality on earnings management. This research uses a quantitative approach and uses associative methods. The type of data used in this research is secondary data. The data analysis method used in this research is panel data regression using the Eviews version 10 application and Microsoft Excel. The population used in this research is industrial companies listed on the Indonesian Stock Exchange for the 2017-2022 period. The data collection technique in this research is a purposive sampling technique with the results of 55 populations becoming 11 research sample companies processed in this research. The research results simultaneously show that leverage, Good Corporate Governance, and audit quality simultaneously influence earnings management. Partially, leverage, institutional ownership and audit quality have no effect on earnings management, while independent commissioners have an effect on earnings management.
ANALISIS PEMAHAMAN DAN HARAPAN WAJIB PAJAK ORANG PRIBADI UMKM Ponggalo, Rassidaud Tito; Ramananda, Dimaz; Damayanti, Theresia Woro
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 1 (2024): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i1.6627

Abstract

This research aims to demonstrate the understanding and expectations of Micro, Small, and Medium Enterprises (MSMEs) individual taxpayers regarding the implementation of Law No. 7 of 2021 concerning Non-Taxable Income (PTKP). This study is a qualitative descriptive case study conducted using a questionnaire method. The research sample consists of MSME owners in Bekasi Regency who have active Taxpayer Identification Numbers (NPWP) and have been operating for the past three years to ensure informants are aware of changes in MSME tax regulations. The researcher used data such as age, gender, highest education level, and years of business operation for analysis. The research results indicate that the understanding and expectations of individual MSME taxpayers regarding the implementation of Law No. 7 of 2021 concerning PTKP are generally quite good. Factors such as age, highest education level, and years of business operation have an influence on the level of understanding of MSME taxpayers.
Dapatkah Love of Money Memoderasi Pengaruh Literasi Keuangan terhadap Online Shop Performance? Maulidyaningtiyas, Maulidyaningtiyas; Hidayat, Rendra Arief
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 1 (2024): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i1.6675

Abstract

This research aimed to test and analyze the influence of financial knowledge, attitude, and behavior on online shop performance with love of money as moderator. Quantitative descriptive was used as research methode and primer data was obtained by distributing surveys to 100 young entrepreneurs in East Java. Research data was analysed using multiple and moderated regression analysis through IBM SPSS Statistics 26 application. The result show the influence of financial knowledge, attitude, and behavior on the online shop performance simultaneously however, only financial behavior that show a significant influence and thus love of money is only able to moderate the influence of financial behavior on the online shop performance. These results emphasize the importance of financial literacy and various parties support regarding increasing financial literacy through financial education or training for young entrepreneurs.
Penerapan Penerimaan Negara Bukan Pajak (PNBP) Atas Bea Lelang Pada Kantor Pelayanan Kekayaan Negara Dan Lelang (KPKNL) XXX Misya Arla Ratia; Sartika, Novira
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 1 (2024): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i1.6690

Abstract

This study aims to determine Non-Tax State Revenue (PNBP) at the XXX State Wealth and Auction Service Office (KPKNL) for a period of 3 (three) years, from 2020 to 2022, and the administration of Non-Tax State Revenue (PNBP) derived from Auction Fees at the XXX State Wealth and Auction Service Office (KPKNL). This research is descriptive research with a qualitative approach and a quantitative approach. This research data was obtained from the XXX State Wealth and Auction Service Office (KPKNL). The data collection techniques used were interviews and documentation. The results showed that the development of PNBP on Auction Duty carried out by the KPKNL in increasing auction duties was optimally carried out. Even though in 2021 the revenue for the auction duty target did not reach realization, in 2022 KPKNL XXX had reached the realization of the set target, and the auction was in the highest selling status. In administering the auction money, KPKNL has carried out procedures in accordance with the legal basis used, namely the Regulation of the Minister of Finance of the Republic of Indonesia Number 213/PMK.06/2020 concerning Guidelines for the Implementation of Auctions and further regulates the administration carried out by KPKNL in the Regulation of the Director General of State Assets Number 2/KN/2022 concerning Guidelines for Auction Administration at the State Wealth and Auction Service Office. Keywords : Application, Non-Tax State Revenue (PNBP), Administration, Auction Duty

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