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Journal of Islamic Accounting and Tax (JIATAX)
Published by Universitas Muhammadiyah Gresik
ISSN : 26215063     EISSN : 26209144     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Islamic Accounting and Tax Journal (JIATAX) is a journal with peer-reviewed systems in the field of accounting and tax. This journal publishes research on Islamic accounting and taxation. JIATAX is open to all readers and academics who are looking for accounting research. JIATAX was published by the Accounting Study Program of the University of Muhammadiyah Gresik. This journal covers the following research topics: capital market financial accounting, sharia accounting, taxation, accounting information systems, behavioral accounting, and good corporate governance.
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 4 No 1 (2021): Maret 2021" : 6 Documents clear
Analisisi Perspektif Mahasiswa pada Penerapan Kertas Kerja ATLAS di Era Digital Kelvin Bagus Anugrah
JIATAX (Journal of Islamic Accounting and Tax) Vol 4 No 1 (2021): Maret 2021
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v4i1.2591

Abstract

The digital era demand that accounting students, the future of Indonesian’s auditor to adapt to the rapid change of time. Thus, in order to improve the quality of those future auditors, the Indonesian government designed ATLAS. From the government’s perspective, ATLAS was designed to digitalize and replace the old, obsolete audit working paper. But what about student’s perspectives of this digitalization? This research uses the Likert scale to answer that question. This research investigates student’s perspectives of the implementation of ATLAS as an audit working paper. We found that 78.18% of the students have a positive view/perspective of ATLAS implementation as an audit working paper.
Fobia Wajib Pajak Untuk Mengungkapkan Harta Fellyana Nadia Putri; Umaimah Umaimah
JIATAX (Journal of Islamic Accounting and Tax) Vol 4 No 1 (2021): Maret 2021
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v4i1.2932

Abstract

This study aims to reveal the meaning of phobia that is felt by taxpayers in disclosing their assets. This study used a qualitative method with a transcendental phenomenological approach by Edmund Huserl. The number of informants in this study were 3 people including taxpayers, tax authorities and tax consultants. To form informant awareness, data collection was carried out by conducting in-depth interviews with the three informants. The meaning of the phobia revealed is that the taxpayer's phobia in disclosing assets is a form of calculation of profit and loss and a reflection of the taxpayer's faith.
Penerapan PSAK No. 16 tentang Aset Tetap pada PT. Surya Pertiwi Nusantara Stephanie Swikno
JIATAX (Journal of Islamic Accounting and Tax) Vol 4 No 1 (2021): Maret 2021
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v4i1.2687

Abstract

Business is experiencing a very rapid development in the era of globalization. A growing business will always provide demands for the reliability and relevance of the company's financial statements. Therefore, it takes appropriate standards to compare how financial statements should be presented based on applicable and generally accepted standards. In Indonesia, the standard is regulated by a professional organization that houses all Indonesian Accountants commonly referred to as the Indonesian Accounting Association (IAI) which has the authority to set guidelines in the making of accounting financial statements, namely the Statement of Financial Accounting Standards (PSAK). Each company is required to always comply with all regulations listed in the PSAK because the fairness of all company transactions refers to this standard. Pt. Surya Pertiwi Nusantara is a manufacturing company engaged in sanitary with total use of fixed assets based on its acquisition in 2020 is Rp. 688,925,058,291 of the company's total assets Of Rp. 817,588,326,530 or more than 50% of the company's total assets. Based on research, it can be concluded that overall PT. Surya Pertiwi Nusantara has implemented the guidelines well. However, there are some things that are still not fully in accordance with psak guideline number 16. Keywords : Fixed Assets, PSAK number 16
Pengaruh Struktur Audit, Konflik Peran, Ketidakjelasan Peran, dan Komitmen Organisasi terhadap Kinerja Auditor Nanda Elfianita Ramadhani
JIATAX (Journal of Islamic Accounting and Tax) Vol 4 No 1 (2021): Maret 2021
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v4i1.4318

Abstract

This study aims to obtain empirical evidence of the effect of audit structure, role conflict, role ambiguity, and organizational commitment on auditor performance. The subjects in this study are auditors who work at KAP in Java and Bali and are registered with IAPI. The method used is purposive sampling. The number of questionnaire data used in this study was 40 data. The analysis used in this study is multiple linear regression analysis. The results obtained in this study are audit structure has no effect on auditor performance, role conflict and organizational commitment have a positive effect on auditor performance, and role ambiguity has a negative effect on auditor performance.
Menggali Makna Penerapan Akuntansi Lingkungan dalam Pengelolaan Limbah Rumah Sakit Novrida Qudsi Lutfillah; Yustin Nur Fauziah; Jaswadi Jaswadi
JIATAX (Journal of Islamic Accounting and Tax) Vol 4 No 1 (2021): Maret 2021
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v4i1.3484

Abstract

The purpose of this study is to reveal the value in the application of environmental accounting for hospital waste management. This type of qualitative research with the object under study is Muhammadiyah Hospital Lamongan. The results show that the hospital has managed hospital waste according to the rules, it's just that the waste management transaction has not been made a separate report. The application of environmental accounting at Lamongan Muhammadiyah Hospital is a form of hospital responsibility towards the environment based on the values of Istiqomah and Amanah.
Nilai-Nilai Budaya “Taneyan Lanjang” Menjadi Ruh Pengelolaan Keuangan Usaha Keluarga di Madura: Sebuah Studi Etnografi Lukman Hakim; Achdiar Redy Setiawan; Robiatul Auliyah
JIATAX (Journal of Islamic Accounting and Tax) Vol 4 No 1 (2021): Maret 2021
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v4i1.5454

Abstract

This study seeks to uncover the practices of financial management of family business activities carried out by UD. Avien.The purpose of this study is to determine the pattern of financial management and the meaning of the perpetrators about all of their business activities. This research is a qualitative research through ethnographic approach. The main spirit values of Taneyan Lanjang has given colour at all stages of business financial management. The results of the study illustrate how the values of the Taneyan Lanjang culture are able to be in harmony with the business of financial management, which can create the value of awareness, religiosity, and profit sharing within the framework of kinship.

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