Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

JAKED

JAKED
Website

Published by Universitas Cenderawasih

ISSN : 19784848 EISSN : 26216787 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Akuntansi dan Keuangan Daerah (JAKD) merupakan jurnal peer review (peer-reviewed journal) yang dipublikasi oleh Universitas Cenderawasih, Fakultas Ekonomi dan Bisnis, Program Studi Akuntansi. JAKD merupakan forum informasi dan komunikasi penelitian akuntansi antara komunitas akademisi dan peneliti dengan praktisi akuntansi baik nasional maupun internasional. Terbit dua kali dalam setahun (Mei dan November), JAKD mempublikasikan artikel dalam bidang (namun tidak terbatas pada) akuntansi sektor publik, akuntansi manajemen, auditing, keuangan, dan sistem informasi. Bidang keuangan daerah dalam JAKD dititikberatkan pada praktik akuntansi dan pelaporan keuangan daerah.

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

Articles 10 Documents

Search results for , issue "Vol 16, No 2 (2021): November" : 10 Documents clear

Pengaruh Sosialisasi Perpajakan Dan Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Pengetahuan Perpajakan Sebagai Variabel Intervening (Studi Kasus pada Wajib Pajak Orang Pribadi di KPP Pratama Kota Jayapura) Julian Toyang Kbarek; Linda Y. Hutadjulu; Yohanes C. Seralurin
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to analyze the effect of tax socialization and tax service quality on taxpayer compliance with tax knowledge as an intervening variable. Case study on individual taxpayers at KPP Pratama Papua, Jayapura City.This research was conducted at the KPP Pratama Papua office, in Jayapura City. Collecting data in this study using a questionnaire distributed to individual taxpayers registered at the KPP Pratama Jayapura City. The sampling technique used in this research is purposive sampling. The number of research samples taken were 99 respondents. The data analysis technique uses Partial Least Square (PLS) using Smart PLS 3.0 software.Based on the results of research using Smart PLS as a test tool, it shows that the tax socialization variable has a direct significant effect on tax knowledge. The variable of tax service quality has no direct significant effect on tax knowledge. The taxation socialization variable has no direct significant effect on taxpayer compliance. The variable of tax service quality has no direct significant effect on taxpayer compliance. Tax knowledge variable has a significant effect on taxpayer compliance. The variable knowledge of taxation can have an indirect effect on the socialization of taxation on taxpayer compliance. The variable of tax knowledge can have an indirect effect on the quality of tax services on taxpayer compliance.

Pengaruh Kepatuhan Pajak, Kewajiban Moral Sanksi Perpajakan, Kaulitas Pelayanan, Dan Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Jayapura) Farid Trayayudha; Anthonius H. Citra Wijaya; Pascalina V. S Sesa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Tax Compliance Costs, Moral Obligations, Tax Sanctions, Quality of Service and Application of E-Filing are among the factors affecting Taxpayer Compliance, so it needs to be improved. The purpose of this study is to determine the Effect of Tax Compliance Costs, Moral Obligations, Tax Sanctions, Quality of Service and Application of E-Filing to Taxpayer Compliance.The data collection technique used in this study was a questionnaire (Angket) with 100 WPOP respondents. The data analysis in this study was conducted quantitatively, using multiple linear regression statistical tools with the help of IBM SPSS 24 software. This is to find out the varaibel picture of Tax Compliance Costs, Moral Obligations, Tax Sanctions, Quality of Service and Application of E-Filing to Taxpayer Compliance.The results of this study prove that there is a significant influence between the variables of Moral Obligation and Quality of Service. Meanwhile, variable Tax Compliance Costs, Tax Sanctions, and E-Filing Implementation have no significant effect on Taxpayer Compliance.

Pengaruh Karakteristik Perusahaan Terhadap Tingkat Kelengkapan Sukarela Linda Yuliani Hutadjulu; Ulfah Rizky Muslimin
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research aims to obtain empirical evidence about effect of firm characteristics and profitability on the level of completeness of voluntary disclosure. Company characteristics consisting of company size, profitability, age of record and composition of the independent board of commissioners. Independent variables of this research are, firm size, profitability, age of record, and the composition of the independent board of commissioners, and the dependent variable is voluntary disclosure.This research use a quantitative approach with the research samples are financial sector companies and the consumer goods industry sector that listed on Indonesia Stock Exchange for the period 2020. Data analysis technique that used is multiple linear regression.The results of this research indicate that company size (Size), profitability, listing Age and proportion of the board of commissioners have no effect on the level of completeness the voluntary disclosure.

Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Pemoderasi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020 Nur Azija Fajriah Tulhijrah Kelilauw; Aaron M. A Simanjuntak; Cornelia D. Matani
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to determine the effect of tax avoidance on firm value with corporate governance proxied by audit quality as a moderating variable. This research was conducted on the Consumer Goods Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Samples were collected using purposive sampling technique so that the number of samples obtained were 23 companies and 115 financial statements were obtained. This study uses linear regression analysis data testing and moderate regression analysis (MRA). The results show that Tax Avoidance has an effect on firm value and that Corporate Governance as proxied by audit quality is able to moderate the effect of tax avoidance on firm value.

Pengaruh Struktur Modal, Risiko Bisnis, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Sub Sektor Real Estate Dan Properti Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019 Pascalina Van Sweet Sesa; Rama Soyan Arung Lamba; Kurniawan Patma; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research aims to empirically examine the influence of capital structure, business risk, sales growth and company size on financial performance both partially and simultaneously in real estate and property sub-sectors located on the Indonesia Stock Exchange 2015-2020. This type of research is quantitative research. The data used is secondary data. A population of 77 companies with sampling techniques is the purposive sampling method. A sample of 10 companies was obtained multiplied by 6 years so that the sample obtained as much as 60 financial statement data. The analysis method used is multiple regression analysis with the help of SPSS21. Statistical results on variable capital structure (X1) value tcalculated smaller than ttable (-1,276 < 2.005) with significantly greater than 0.05, business risk variable (X2) value tcalculates greater than ttable (44,228 > 2.005) with a significant smaller than 0.05, sales growth variable (X3)calculated value t smaller than ttable (-0.288 < 2.005) with a significant larger than 0.05, company size variable (X4) number tcount value smaller than ttable (1,267 < 2.005) with a significant greater than 0.05. Simultaneously from the statistical results it is known that the value of Fcalculates greater than the value of Ftable (611,856 > 2.54), with a value of significance (0.000 < 0.05).. The results of this study showed that variables in capital structure, sales growth and company size partially had no effect on financial performance and business risk variables partially had a significant effect on financial performance. While the variables of capital structure, business risk, sales growth and company size simultaneously affect financial performance.

Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laba (Studi Empiris Pada Perusahaan Property And Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2019) Fushy Dian Shantika Rumsawir; Paulus K. Allolayuk; Hastutie N. Andrianti
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to test whether the above factors affect the quality of profit. This research was conducted on property and real estate subsector manufacturing companies listed on the Indonesia Stock Exchange. This study also uses quantitative approach with research year from 2014 to 2019. Financial report data obtained through access to www.idx.co.id using purposive sampling method, so obtained 48 samples. The analysis method used is multiple linear regression analysis, with the help of IBM SPSS 21 program.This study used a constant value (α) of 5%. Based on the results of the study, the size of the company had a significant effect with a significant value of 0.001. While leverage, liquidity, managerial ownership and institutional ownership had no significant effect with a significant value of 0.051; 0,947; 0.414 and 0.594 and simultaneously, leverage, company size, managerial ownership and institutional ownership significantly affect the quality of profit.

Analisis Kinerja Keuangan Dan Ukuran Perusahaan Terhadap Harga Saham Studi Empiris Pada Perusahaan Sektor Finansial Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019 Asri Maria Magdalena Tamba; Meinarni Asnawi; Novalia Herlina Bleskadit
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Stock prices show a reference for investors in making investment decisions, stock prices often change according to supply and demand teams. period 2017-2019. Sample selection was done by using purposive sampling technique. In this study, the sample used was the Financial Sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period as many as 52 companies with the amount of data processed for 3 years, namely 156 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website, namely www.co.id in the form of company financial statements. In this study using multiple analysis tools using the SPSS program with version 21.0. The regression equation of this study is Y = -1.523 + 0.863 X1 + 0.603 X2. The results of this study indicate that ROA has no effect on stock prices. while Roe has a positive and significant influence on stock prices. Meanwhile, Roi has no effect on stock prices and Size has no effect on stock prices.

Faktor-Faktor Yang Mempengaruhi Terjadinya Fraud Di Sektor Pemerintahan (Studi Empiris Pada Pemerintah Kabupaten Biak Numfor) Galih J. M Mansnandifu; Mariolin Ance Sanggenafa; Rudiawie Larasati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This study aims to determine the effect of compensation suitability, the effectiveness of internal control and organizational culture on fraud in the Biak Numfor Regency Regional Government Agencies. The data of this study were obtained from questionnaire data (primary). The population in this study are all employees who work in the finance sub-section in each Regional Government Agency of Biak Numfor Regency. The sampling method was purposive sampling, obtained 105 samples. This study uses a quantitative approach. The analysis used is multiple linear analysis, with t-test and coefficient of determination. The test results show that, firstly, the suitability of compensation has a significant effect on fraud. Second, the effectiveness of internal control has a significant effect on fraud. The three organizational cultures have no significant effect on fraud. The coefficient of determination is 0.309 or 30.9%, which means that the amount of compensation, the effectiveness of internal control and organizational culture against fraud is 30.9%, while the remaining 69.1% is explained by other causes originating from outside the regression that are not investigated in this study.

Pengaruh Laba Akuntansi Dan Earning Per Share (Eps) Terhadap Dividen Kas (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Riska Maryam Kala; Paulus K. Allolayuk; Cornelia D. Matani
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Cash dividends are important for investors when investing in a company. Investors tend to prefer dividends because the results obtained are more certain than share capital gains. This study aims to determine the effect of accounting profit and Earning Per Share on cash dividends. The independent variables in this study are accounting profit and Earning Per Share and the dependent variables is cash dividends. The population in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2015-2019. The sample in this study was 90 samples with 18 companies. The analysis use was descriptive statistics, classical assumption test, multiple regression analysis, and hypothesis testing. Based on the results of the study indicate that partially and simultaneously accounting profit and Earning Per Share have a significant effect on cash dividens. This significant effect indicates that a convincing hypothesis can be accepted. The significant hypothesis explains that high accounting profit and Earning Per Share can increase the amount of cash dividend distribution.

Pengaruh Pengetahuan Keuangan Dan Materialisme Terhadap Perilaku Menabung Pada Mahasiswa Dengan Impulsive Consumption Sebagai Variabel Mediasi Dian Junita Dewi; Syaikhul Falah; Kurniawan Patma; Agustinus Salle
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 16, No 2 (2021): November
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

This research aims to provide knowledge about the behavior of saving, and materialism in saving impulsive consumption as a mediation variable in undergraduate students of Cenderawasih University Department of Accounting and IAIN Fattahul Muluk Papua majoring in Economics. The study was conducted using primary data, by distributing the frequency to respondents. Sample place in this study is students of Cenderawasih University Department of Accounting As many as 38 respondents and IAIN Fattahul Muluk Papua 22 respondents number of students who have filled the license.The results of this study show that (1) There is an insignificant influence on financial knowledge with saving behavior. (2) There is a significant influence on materialism on saving behavior. (3) Impulsive consumption can mediate variable materialism to saving behavior.

Page 1 of 1 | Total Record : 10

Filter by Year

2021 2021

Filter By Issues

All Issue Vol 20 No 1 (2025): Mei Vol 19 No 2 (2024): November Vol 19 No 1 (2024): Mei Vol 18 No 2 (2023): November Vol 18 No 1 (2023): Mei Vol 17 No 2 (2022): November Vol 17 No 1 (2022): Mei Vol 16, No 2 (2021): November Vol 16, No 1 (2021): Mei Vol 16 No 1 (2021): Mei Vol 15, No 2 (2020) Vol 15, No 1 (2020) Vol 14, No 2 (2019) Vol 14, No 1 (2019) Vol 13, No 2 (2018) Vol 13 No 1 (2018) Vol 13, No 1 (2018) Vol 12 No 2 (2017) Vol 12 No 1 (2017) Vol 11 No 2 (2016) Vol 11 No 1 (2016) More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Bill Pangayow

Contact Email
jurnalfeb.uncen@gmail.com

Phone
+62967-574063

Journal Mail Official
jurnalakuntansiuncen@gmail.com

Editorial Address
Program Studi Akuntansi FEB-Uncen Jl Kamp Wolker Kampus Baru Perumnas III Waena Telpon (0967) 574063 Fax (0967) 574063 E-mail: akuntansiuncen@gmail.com Web: www.akuntansiuncen.ac.id

Location
Kota jayapura,

P a p u a

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Bill Pangayow

Contact Email jurnalfeb.uncen@gmail.com

Phone +62967-574063

Journal Mail Official jurnalakuntansiuncen@gmail.com

Editorial Address Program Studi Akuntansi FEB-Uncen Jl Kamp Wolker Kampus Baru Perumnas III Waena Telpon (0967) 574063 Fax (0967) 574063 E-mail: akuntansiuncen@gmail.com Web: www.akuntansiuncen.ac.id

Location Kota jayapura, P a p u a INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Bill Pangayow

Contact Email
jurnalfeb.uncen@gmail.com

Phone
+62967-574063

Journal Mail Official
jurnalakuntansiuncen@gmail.com

Editorial Address
Program Studi Akuntansi FEB-Uncen Jl Kamp Wolker Kampus Baru Perumnas III Waena Telpon (0967) 574063 Fax (0967) 574063 E-mail: akuntansiuncen@gmail.com Web: www.akuntansiuncen.ac.id

Location
Kota jayapura,

P a p u a

INDONESIA