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Ilomata International Journal of Tax and Accounting

ijtc
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Published by Yayasan Sinergi Kawula Muda

ISSN : 27149838 EISSN : 27149846 DOI : -

Core Subject : Economy, Science, Social,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Ilomata International Journal of Tax and Accounting serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting in Indonesia, by facilitating the production and dissemination of academic research throughout the world. The scope of the journal covers all areas of accounting. To encourage the growth of Indonesian accounting research and practice, this journal let it open to all approaches to research, including, but not limited to analytical, archival, case study, conceptual, experimental, and survey methods.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 7 Documents

Search results for , issue "Vol 1 No 2 (2020): April 2020" : 7 Documents clear

The Awareness and Compliance Analysis Taxpayer Identification Number Jajang Suherman
Ilomata International Journal of Tax and Accounting Vol 1 No 2 (2020): April 2020
Publisher : Yayasan Ilomata

This article aims to determine the awareness and compliance of the taxpayer Identification number (NPWP). This article also discusses obstacles in obtaining the NPWP ownership. The research was conducted using qualitative descriptive research methods. To obtain the data, researchers observe, document studies and interviews to informant, the officers and staff of STIMLOG. Based on the results of the research, NPWP ownership has not been done effectively. Some obstacles encountered, that is for the employees do not remain to think that not always work in STIMLOG, so that ownership of NPWP is less concerned. The recommendations given to solve such problems need to involve the Tax Office, Foundation, STIMLOG, and need to be socialized both to the permanent officer and the permanent employees in order to have a NPWP.

The Effect of Accounting Information Systems (AIS), Leadership Style, Motivation, and Working the environment on the Employee’s Performance at Badan Keuangan Daerah (BKUD) Regency Semarang Dyah Pramesti Nur Azizah; Mohamad Hasanudin; Toni Hartono
Ilomata International Journal of Tax and Accounting Vol 1 No 2 (2020): April 2020
Publisher : Yayasan Ilomata

This study aims to determine whether the Accounting Information System, Leadership Style, Motivation, and Work Environment together have a significant effect on the Performance of Employees at Badan Keuangan Daerah (BKUD) Kabupaten Semarang. Samples that met the criteria in this study were 65. The analysis used is multiple regression analysis preceded by a classic assumption test consisting of the normality test, multicollinearity test, and heteroscasticity test. While hypothesis testing is done using the F test and t test. The results of data analysis or regression results indicate that partially the Accounting Information System, Leadership Style, Motivation, and Work Environment influence employee performance. Simultaneously the Accounting Information System, Leadership Style, Motivation, and Work Environment contributed 84.6% of the effect on the level of the dependent variable, namely employee performance.

Expectations and Standards for Accounting Professions and Implications in the Learning Pattern in Industrial 4.0 Iman Supriadi; Kusuma Adi Rahardjo; Miya Dewi Suprihandari
Ilomata International Journal of Tax and Accounting Vol 1 No 2 (2020): April 2020
Publisher : Yayasan Ilomata

This paper talks about the impact from the commercial transformation 4.0 on accounting scientific research and accounting education and learning patterns. The commercial transformation can be turbulent and make development throughout accounting scientific research and designs from accounting knowing or education and learning in the future. To ensure that the adjustment needs from accounting professionals and trainees that are taking accounting research studies are required to have the ability to instantly adapt to the instructions from modifications in market 4.0 that are currently operating. It‘s anticipated that accounting will modification to "huge information" based upon accounting innovation, consisting of automation from journaling and monetary coverage. Besides, using Synthetic Knowledge will be huge in analysis monetary declarations and examining the behavior from companies or business. Consequently, this impacts the knowing patterns from representing trainees that will place much more focus on grasping info systems regarding the real truth from business globe

A Review on Fraud Research : A Study of Vote Count Yeni Priatnasari; Ari Kuncoro Widagdo; Evy gantyowati
Ilomata International Journal of Tax and Accounting Vol 1 No 2 (2020): April 2020
Publisher : Yayasan Ilomata

This study was aimed to conduct a literature study on research related to fraud. The research method used is to use the literature study method by using the vote counting model. This research would identify papers relating to fraud that have been obtained from various existing databases. Next, the researcher classified the paper by classifying the focus of research at the paper stage in fraud prevention, detection, investigation or remediation. The results of this study were recommendations for researchers, in terms of what is still open as material in research related to fraud

How to Align Management Commitments to the Successful Implementation of Management Accounting Information Systems in Manager Decision Making Lesi Hertati; Otniel Safkaur; Aoron M. Simanjuntak
Ilomata International Journal of Tax and Accounting Vol 1 No 2 (2020): April 2020
Publisher : Yayasan Ilomata

This study investigates the effect of management commitment on the successful application of management accounting information systems and their implications for manager decision making. The unit of analysis in this study is the functional unit in Small and Medium Enterprises in Indonesia. This research also implies that the responsiveness of organizations to the successful implementation of management accounting information systems is very important not only for internal and external but for the organization itself in building a sustainable corporate image, and successes that enhance organizational reputation and manager's understanding of financial and non-financial information. finance is in line with the increasing commitment of the management in the company. Furthermore, this study states that management commitment influences the success of management accounting information systems and their implications for manager decision making. The Lisrel SEM modeling results confirm that management's commitment to the success of management accounting information systems and their implications for managerial decision making have a significant effect.

The Effect of Return on Asset (ROA), Debt to Equity Ratio (DER), Earning per Share (EPS), Total Asset Turnover (TATO) and Exchange Rate on Stock Return of Property and Real Estate Companies at Indonesia Stock Exchange Period 2012-2017 Fakhri Rana Sausan; Lardin Korawijayanti; Arum Febriyanti Ciptaningtias
Ilomata International Journal of Tax and Accounting Vol 1 No 2 (2020): April 2020
Publisher : Yayasan Ilomata

This research aims to analyze the effect of Return On Asset (ROA), Debt to Equity Ratio (DER), Earning Per Share (EPS), Total Asset Turnover (TATO) and Exchange Rate on Stock Return of Property and Real Estate Companies at Indonesia Stock Exchange period 2012-2017. The sample of this research is consists of 21 property and real estate companies with 6 years period so a total of sample is 126 samples. Sources data is secondary data. The data analysis method in this research is used Multiple Linear Regression. The result shows that Debt to Equity Ratio (DER), Total Asset Turnover (TATO) and Exchange rate of Rupiah/US Dollar partially has got a significant effect on stock return while Return On Asset (ROA) and Earning Per Share (EPS) partially has got an insignificant effect on stock return, its mean Return On Asset (ROA) and Earning Per Share (EPS) can’t be determinant of stock return to investors who want to invest in the capital market.

Does The Value of the Company Affected Intellectual Capital with Financial Performance as Interesting Variables? Rio Ahmad Junaedi; Elva Nuraina; Nur Wahyuning Sulistyowati Nur
Ilomata International Journal of Tax and Accounting Vol 1 No 2 (2020): April 2020
Publisher : Yayasan Ilomata

This study aims to examine the effect of intellectual capital on firm value through financial performance as an intervening variable in the property and real estate sub-sector companies which is quantitative research by applying hypothesis testing and conducting path analysis using linear regression. To test the influence of mediation in this study applying the Sobel test with the results of financial performance cannot mediate the relationship of intellectual capital and firm value because financial performance is not the only factor that influences the movement of company values, and intellectual capital itself is a factor that cannot be measured directly different from financial performance.

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Novianita Rulandari

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journal@ilomata.org

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+6281289935858

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Editorial Address
Jl. Pangkalan Asem raya No. 55 Cempaka Putih Jakarta Pusat

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Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Novianita Rulandari

Contact Email journal@ilomata.org

Phone +6281289935858

Journal Mail Official -

Editorial Address Jl. Pangkalan Asem raya No. 55 Cempaka Putih Jakarta Pusat

Location Unknown, Unknown INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Novianita Rulandari

Contact Email
journal@ilomata.org

Phone
+6281289935858

Journal Mail Official
-

Editorial Address
Jl. Pangkalan Asem raya No. 55 Cempaka Putih Jakarta Pusat

Location
Unknown,

Unknown

INDONESIA