Media Akuntansi dan Perpajakan Indonesia (MAPI)
Lingkup dari topik-topik di dalam JAWI (namun tidak terbatas hanya pada topik tersebut)seperti : Akuntansi Keuangan dan Pasar Modal. Akuntansi Manajemen serta Isu Keperilakuan dalam Akuntansi. Sistem Informasi Akuntansi, Pemeriksaan Akuntan. Perpajakan, Pendidikan Akuntansi, Tata Kelola Korporasi. Akuntansi Sosial dan Lingkungan. Kewirausahaan (intrapreneurship, kewirausahaan sosial, isu akuntansi dan/atau keuangan start-up, bisnis keluarga).
Articles
60 Documents
<![CDATA[PENGARUH KUALITAS LAYANAN, KEPERCAYAAN DAN HARGA TERHADAP KEPUASAN IMPORTIR ASIACOMMERCE ]]>
<![CDATA[Zafitri, Berliana Fira]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 3 No 1 (2021): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/mapi.v3i1.2095
<![CDATA[The purpose of this research is to find out the effect of service quality, trust and price on importer satisfaction at AsiaCommerce freight forwarding company. The population of this research is a clients or members of AsiaCommerce who had made import transactions and the sampling technique used non-probability sampling with a purposive sampling method. The number of samples in this research were 45 clients or members of AsiaCommerce. Data collection by the distribution of questionnaires. The data analysis method used in this research is a multiple linear regression analysis. The results of this research indicate that service quality does not have a significant effect on AsiaCommerce importer satisfaction, but trust and price have a significant effect on AsiaCommerce importer satisfaction.]]>
<![CDATA[PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN SEBELUM COVID-19 DAN PADA MASA COVID-19 ]]>
<![CDATA[Gunawan, Felicia Hartanti]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 3 No 1 (2021): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/mapi.v3i1.2096
<![CDATA[This study aims to compare the company's financial performance as measured by financial ratios (profitability ratios, liquidity ratios, solvency ratios, and activity ratios.) The method used in this research is descriptive statistics with secondary data collection from the 2019 and 2020 quarterly financial reports. Sampling using the purposive sampling method and the sample in this study were 23 food and beverage sector companies listed on the IDX in 2019 and 2020. The normality test in This study used the Kolmogorov-Smirnov method and it was concluded that the data were not normally distributed so that the non-parametric Wilcoxon signed rank test was used. The results of this study indicate that of the four financial ratios, the one that had a significant difference before and during the pandemic were profitability ratio and liquidity ratio. Meanwhile, based on the analysis of solvency ratio and activity ratio, it shows that there were no significant differences before and during the Covid-19 pandemic.]]>
<![CDATA[PENGARUH ARUS KAS OPERASI DAN NET INCOME TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI LQ45 TAHUN 2016-2019 ]]>
<![CDATA[Nathania, Jennifer]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 3 No 1 (2021): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/mapi.v3i1.2097
<![CDATA[This study aims to examine: (1) the effect of operating cash flow on stock returns in 2016-2019, (2) the effect of accounting profit or net income on stock returns in 2016-2019. The data in this study is secondary data obtained from the annual reports of companies listed in the LQ-45 stock index in the 2016-2019 period. This type of research is descriptive quantitative research. This study was conducted using a sample of 45 LQ-45 companies listed on the Indonesia Stock Exchange during the 2020 period whose data were drawn from 2016 to 2019, so that the research data analyzed amounted to 180. The data analysis technique used was descriptive statistics, classical assumption test. , multiple linear regression test. Based on the proposed test using the t test, the key is that operating cash flow has no effect on stock returns and accounting profit or net income has no effect on stock returns. Based on F Say that Operating Cash Flow and Accounting Profit simultaneously affect Stock Return.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN TEKSTIL DAN GARMEN ]]>
<![CDATA[Silviani, Silviani]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 3 No 1 (2021): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/mapi.v3i1.2099
<![CDATA[In facing the intense business competition in the era of globalization, companies are required to be able to determine the right strategy for innovation. The role of intellectual capital is very important for companies in achieving competitive advantage as well as improving the financial performance. This study is aimed at examining the effect of the Intellectual Capital component on financial performance. The data used in this secondary data type of research are the financial reports of textile and garment companies starting from 2014 to 2019. The research method in this study using SPSS 25 application assistance. The results reveal that Capital Employed Efficiency (VACA) and Human Capital Efficiency (VAHU) do not give significant effect to Return On Asset, meanwhile, Structural Capital Efficiency (STAVA) has a positive effect to Return On Asset.]]>
<![CDATA[INTENSITAS MODAL, INTENSITAS PERSEDIAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK ]]>
<![CDATA[Widyaningsih, Adeline Anastasia]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 3 No 1 (2021): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/mapi.v3i1.2208
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh intensitas modal, intensitas persediaan, leverage, dan profitabilitas terhadap penghindaran pajak. Sampai saat ini penelitian tentang hubungan antara intensitas modal, intensitas persediaan, leverage, dan profitabilitas terhadap penghindaran pajak masih belum memiliki hasil yang konsisten. Oleh karena itu, hubungan antar variabel tersebut sangat penting untuk penelitian selanjutnya. Penelitian ini menggunakan populasi perusahaan di sektor pertanian dan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2011-2018. Sampel dalam penelitian ini dipilih dengan menggunakan teknik purposive sampling. Hasil penelitian ini adalah sebagai berikut. Intensitas modal, intensitas persediaan, dan profitabilitas berpengaruh positif terhadap penghindaran pajak. Leverage tidak berpengaruh pada penghindaran pajak.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN KELAPA SAWIT DI BURSA EFEK INDONESIA ]]>
<![CDATA[Khoesuma, Michael]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 3 No 2 (2022): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/mapi.v3i2.1903
<![CDATA[This study aims to examine the effect of Corporate Social Responsibility (CSR) on Financial Performance as measured by Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM). The population used in this study is the Sector Palm Oil Company listed on the Indonesia Stock Exchange in 2013-2017. Data collection used purposive sampling method which aims to determine the samples taken with certain criteria and objectives, deliberate data collection to be included in the criteria according to the research. Based on sample collection techniques obtained as many as 13 companies. The results found that 1) Corporate Social Responsibility (CSR) had a positive effect on ROA, 2) Corporate Social Responsibility (CSR) had a positive effect on ROE, 3) Corporate Social Responsibility (CSR) had a positive effect on NPM. This research has implications for palm oil company in improving its financial performance through CSR disclosure considering the higher the corporate social responsibility disclosure, the higher the company's financial performance. Keyword : Corporate Social Responsibility, Return On Asset, Return On Equity, Net Profit Margin.]]>
<![CDATA[PERBANDINGAN KINERJA KEUANGAN SEKTOR PARIWISATA, HOTEL DAN RESTORAN, SEBELUM DAN SELAMA COVID-19 ]]>
<![CDATA[Natalia, Yolanda]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 3 No 2 (2022): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/mapi.v3i2.2397
<![CDATA[This study aims to compare the company’s financial performance before and during Covid as measured by financial ratios of profitability ratios, namely ROA, ROE and NPM. This study is a quantitative study using secondary data collected from 2019 and 2020 annual financial reports. The sample was taken using a purposive sampling method and the samples in this study were 32 tourism, hotel, and restaurant sector companies listed on the IDX in 2019 and 2020. The normality test in this study used the Kolmogorov-Smirnov method and it was concluded that the data were normally distributed will be tested by using paired sample t test and data were both normally distributed will be tested by using wilcoxon signed rank test. The results of this study indicate that there are significant differences before and during the pandemic in ROA, ROE and NPM. There is a significant difference in the profitability ratio due to a decrease in people’s purchasing power during the Covid-19 pandemic which made the company experience a decline in profits.]]>
<![CDATA[CSR DAN PROFITABILITAS: STUDI EMPIRIS PADA SEKTOR INDUSTRI DASAR DAN KIMIA TAHUN 2015–2019 ]]>
<![CDATA[Chandra, Agetha]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 3 No 2 (2022): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/mapi.v3i2.2490
<![CDATA[This study was conducted to determine the effect of corporate social responsibility on company profitability, especially return on assets (ROA). This study uses 3 independent variables, namely CSR-economy (X1), CSR-environment (X2), and CSR-social (X3). The dependent variable in this study is only 1 which is return on assets (Y). The type of data in this study is secondary quantitative with a sampling technique using purposive sampling with criteria for basic and chemical industrial companies that have sustainability reports and annual reports for 2015–2019. The data analysis technique uses multiple linear regression using SPSS 25. In this study, the following results were obtained: CSR-economic has no effect on ROA, CSRenvironment has no effect on ROA, and CSR-social has a negative effect on ROA.]]>
<![CDATA[EFEKTIVITAS PENYALURAN BANTUAN LANGSUNG TUNAI BAGI MASYARAKAT TERDAMPAK COVID-19 ]]>
<![CDATA[Moshavi, Sophia]]>;
<![CDATA[Fitriana, Nur]]>;
<![CDATA[Yauri, Kelvin]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 3 No 2 (2022): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/mapi.v3i2.2492
<![CDATA[This research was conducted to analyze the effectiveness of the government’s distribution of the Direct Cash Aid, because in practice, the processes and procedures for the distribution of these social assistance fundsare too complicated and overlapping, the data used are inaccurate, furthermore, there are a large number of state officials who misuse the Direct Cash Aid for personal gain. This research uses a qualitative approach by analyzing the social phenomena that occurs. The method used in this research is netnography. Data collection in this study was carried out with a lurking approach, using the internet, social media, and online news as data sources. The result of this research is that the distribution of the Direct Cash Aid funds has not been completely effective.]]>
<![CDATA[BISAKAH PENGETAHUAN AUDITOR DAN SPIRITUAL CAPITAL DIGUNAKAN UNTUK MENGATASI DILUTION EFFECT PADA AUDIT JUDGMENT? ]]>
<![CDATA[Pertiwi, I Dewa Ayu Eka]]>;
<![CDATA[Munidewi, Ida Ayu Budhananda]]>;
<![CDATA[Pradipa, Nyoman Angga]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 3 No 2 (2022): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/mapi.v3i2.2592
<![CDATA[The dilution effect indicates the use of inappropriate information to make predictions, where diagnostic information is diluted by non-diagnostic information. Under the influence of non-diagnostic information, human predictions are not correct. Auditor knowledge is the auditor's understanding of the level of a job, both conceptually and theoretically. The negative impact of the dilution effect can affect audit quality, which can affect the auditor's ability to categorize some information based on its relevance during the process. The purpose of this study was to examine whether the dilution effect and auditor knowledge gained from training and work experience, and spiritual capital affect audit considerations in determining fraud risk. In an organized situation, this study was conducted using vignette and ANOVA to test the three hypotheses and simple regression to test the fourth hypothesis. The subjects of this research are auditors from Public Accounting Firms, especially in Bali and Nusa Tenggara. There are several findings that can be expected in this study. First, the dilution effect has an adverse impact on the auditor's mind when making judgments during a fraud risk assessment. Auditors who are not exposed to the dilution effect will provide a more accurate assessment than auditors who are exposed to the dilution effect. Second, auditor knowledge has a significant effect on audit considerations in detecting fraud. Auditors who have higher knowledge will make more accurate assessments than auditors who have lower knowledge. The third finding is that auditors can be better at making audit judgments to assess the risk of fraud if they are equipped with spiritual capital. The fourth finding, however, shows that auditors who have higher knowledge and spiritual capital will still make inappropriate judgments during fraud risk assessments when they are exposed to the dilution effect.]]>
