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Indonesian Journal Accounting (IJAcc)

ijacc
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Published by UNIVERSITAS RAHARJA

ISSN : 27235262 EISSN : 27235270 DOI : https://doi.org/10.33050/jakbi

Core Subject : Economy,

Economics, Econometrics & Finance

IJAcc (Indonesian Journal Accounting) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Raharja twice a year (February and August). JAKBI aims to publish articles in the field of accounting and business that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its purpose, IJAcc provides insights in the field of accounting and business for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession. IJAcc accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. IJAcc accepts manuscripts from Indonesian authors and also authors from various parts of the world.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 84 Documents

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Corporate Tax Avoidance : Mekanisme Corporate Governance Dan Corporate Social Responsibility Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Di Indonesia Dadan Ramdhani; Sriyani Sriyani; Mardiana Mardiana
IJAcc Vol 1 No 2 (2020): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Penelitian ini mengenai Pengaruh mekanisme corporate governance dan corporate social responsibility terhadap corporate tax avoidance pada perusahaan. Tujuan dari penelitian ini adalah untuk menguji pengaruh pengaruh mekanisme corporate governance dengan menggunakan indikator variabel kepemilikan institusional, komisaris independen, komite audit dan kepemilikan manajerial dan corporate social responsibility terhadap corporate tax avoidance, studi empitis pada perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2018. Metode penelitian yang digunakan adalah metode penelitian kuantitati. Penentuan sampel pada penelitian ini adalah dengan teknik purposive sampling, sehingga diperoleh sampel penelitian 30 perusahaan dengan total 150 (30x5tahun) observasi yang sesuai dengan karakteristik yang ditentukan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. yang dilakukan menggunakan bantuan software IBM SPSS 23.0. Hasil peneltian ini adalah kepemilikan institusional, komite audit dan kepemilikan manajerial berpengaruh positif terhadap corporate tax avoidance. Komisaris independen tidak berpengaruh terhadap corporate tax avoidance. Dan corporate social responsibility berpengaruh negatife terhadap corporate tax avoidance.

Faktor-Faktor Yang Mempengaruhi Tax Avoidance (Study Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Tahun 2014-2018 Warseno Warseno; Silpi Intan Suseno; Widya Febriani
IJAcc Vol 1 No 2 (2020): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

This study aims to determine the effect of Profitability, Leverage, Firm Size and Institutional Ownership on Tax Avoidance in Manufacturing Companies in the Basic and Chemical Industrial Sector in 2014-2018. The variables used in this study are profitability, leverage, company size and institutional ownership, while the dependent variable used is tax avoidance which uses an effective tax rate proxy. The analysis technique used in this study is multiple linear regression analysis where previously the data were tested using a classic assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The results showed that partially Profitability affects tax Avoidance. Simultaneously Profitability, Leverage, Firm Size and Institutional Ownership affect tax avoidance. The contribution of the dependent variable in explaining the independent variable is only 12.6%.

Analisa Faktur Pajak Yang Tidak Dapat Dikreditkan Terhadap Pajak Pertambahan Nilai Terutang (Studi Kasus Pt.Mitra Pemuda Baja Di Tangerang) Mardiana Mardiana; Mintauli Debataraja; Meri Mayang Sari
IJAcc Vol 2 No 1 (2021): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

PT. Mitra Pemuda Baja sebagai objek penelitian merupakan perusahaan yang sudah dikukuhkan sebagai Pengusaha Kena Pajak yang bergerak dibidang jasa fabrikasi yang setiap transaksinya mengandung pajak pertambahan nilai yang akan disetor ke kas Negara dengan menggunakan sistem Pajak Masukan dan Pajak keluaran. Pada empat tahun awal pendirian PT. Mitra Pemuda Baja melakukan pembelian beberapa unit mobil serta bangunan dimana faktur pajak masukan yang diterima oleh PT.Mitra Pemuda Baja merupakan faktur pajak yang tidak dapat dikreditkan. Penelitian ini bertujuan untuk mengetahui bagaimana analisa faktur pajak yang tidak dapat dikreditkan terhadap Pajak Pertambahan Nilai Terutang pada PT.Mitra Pemuda Baja. Variabel yang menjadi fokus dari penelitian ini adalah Faktur Pajak Yang Tidak Dapat Dikreditkan sebagai variabel bebas (X), Pajak Pertambahan Nilai Terutang sebagai veriabel terikat (Y). Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif komparatif yaitu pengumpulan data, penjabaran data, dan perbandingan data dilapangan dengan data teori yang ada. Data analisis menggunakan analisis Uji Regresi. Berdasarkan hasil penelitian diketahui bahwa Faktur Pajak Yang Tidak Dapat Dikreditkan memberikan pengaruh yang signifikan terhadap Pajak Pertambahan Nilai Terutang di PT.Mitra Pemuda Baja. Hasil perhitungan dengan menggukan Uji Regresi, menunjukkan nilai Y = 14.325,5 dengan meramalkan nilai X untuk tahun depan sebesar 2.870. Hal ini menunjukkan pengaruh yang signifikan antara faktur pajak yang tidak dapat dikreditkan dengan PPN terutang.

Perancangan Sistem Laporan Pengeluaran Dana Bantuan Operasional Sekolah (Bos) Pada Upt Satuan Pendidikan SMP Negeri 6 Tangerang Achmad Rachmat; Sari Indriana; Amelia Rosa
IJAcc Vol 2 No 1 (2021): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

School Operational Assistance (BOS) is a government program that is basically to provide funding for non-personnel operating costs for junior high schools (SMP) as implementing compulsory education programs. In supporting the management of School Operational Assistance (BOS) funds at schools, an information system has been created that can assist in managing BOS funds. The School Operational Assistance Management (BOS) Management Information System was created because inaccurate and incomplete data were often found at the UPT Education Unit of SMP Negeri 6 Tangerang. Causing financial statements every month to be not timely. Therefore this financial statement system was made to support the data to be accurate and complete and the financial statements also become timely. To illustrate the model design and system design using the Unified Modeling Language (UML). The results of this study are a financial reporting system that is designed using the PHP programming language, MySQL database, and laptops are code editors. For testing the system using the Blackbox method, in order to test the functionality of the system.

Analisis Dan Perancangan Sistem Informasi Penjualan Rumah Berbasis Web Pada PT Indah Cemani Raya Balaraja Imam Aji Santoso; Ria Agustina; Fauziah Nur Akmalia
IJAcc Vol 2 No 1 (2021): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

The system used by the company in handling the recording and sale of home products is still done manually as to hamper the company's performance. In a sense, a company is a unified system that influences one another to achieve certain goals. In the proposed system that the author designed to solve these problems while providing information on home sales quickly. For example, data processing needs are increasing, data processing rules are increasingly varied, rules from within or outside the company, can be used as indicators of problems. So PT Indah Cemani Raya, Balaraja designed the application for a web-based balaraja housing information system. This system is used to facilitate the process of sales, promotions and detailed information about balaraja housing, where marketing can enter home listings entrusted by customers to the website of PT Indah Cemani Raya, Balaraja to be marketed, and the existence of an application to activate the list of home sales that have been inputted by marketing to the website. Reports produced are in the form of home data reports, home buyer reports, home marketing reports, periodic payment reports, house specifications and credit simulations. Currently there is no system to facilitate customers in seeing housing products and also place an order without having to come to the location. The purpose of writing this journal is to analyze and design a sales system at PT Indah Cemani Raya, Balaraja so that it can help the parties involved in the data collection process, especially in the home sales process. PT Indah Cemani Raya, Balaraja is a private company engaged in the property business, specifically in the sale of housing construction (developers) which helps the government in increasing national economic development.

Peran Gamifikasi E-Commerce Untuk Mendukung Ekonomi Kreatif Qurotul Aini; Mukti Budiarto; Aulia Edliyanti
IJAcc Vol 2 No 1 (2021): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

In accordance with Presidential Decree Number 142 of 2018 on Economic Development Master Plan 2018-2025 National Creative that serve as the foundation in developing a creative economy that supports the national policy on "Making Indonesia 4.0", however, the current problem is the lack of contribution and the role of students in developing economic digitization. creative and marked by the lack of renewal of the Entrepreneurship course. Another problem is that there are still many agencies that have not been able to provide a website-based ecommerce container to accommodate student research results. With this problem, an ecommerce gamification-based student creative economy is utilized which aims to increase student interest in digitizing a creative economy and increase the number of quality scientific publications. Stages of research methods Gameplay e-commerce such as playing a game each user gets a level from the category of product purchased, of course, each level has its own features that make users interested in the privileges of each level.

Perancangan Sistem Informasi Persediaan Alat Tulis Kantor Berbasis Web Ita Erliyani; Winda Afriandini; Titys Wicaksono Wibowo
IJAcc Vol 2 No 1 (2021): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

The 4.0 revolution that is taking place also moves, not only about the Revolution in the industrial field but also in the information field. Decision making to regulate the Office Stationery system. Especially the office stationery inventory system plays an important role in the process of procuring office stationery in the RSUP. Dr.Salala in the field of inventory, provides information about inventory reports that are still manual for requests for office stationery. The purpose of this study is to design a system that can provide updated information and make it easier for users to submit requests for goods. In this study, the authors used the PIECES analysis method, the analysis method for the Unified Modeling Language (UML) program, designed using the PHP (Hypertext Preprocessor) programming language, and with the MySql database. This is the rationale for how the authors analyze the procurement system in RSUP. Dr. Salala can facilitate the inventory of goods requested for effective and efficient reporting.

Analisis Potensi Pajak Parkir Terhadap Pendapatan Asli Daerah (PAD) Di Mall-Mall Kota Pekalongan Nadyatul Khusna; Hendriyati Haryani; Rizka Mukhlisiah
IJAcc Vol 2 No 1 (2021): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

A wide range of issues arising from tax in the Mall parking lot Pekalongan City Mall as the need for security and comfort of the consumer vehicle, the parking tax could stiil meet its targets and can still contribute to local revenue in Mall – Mall Pekalongan. Departure from that background that i will want to discuss the thesis with the title “ANALISIS POTENTIAL TAX REVENEW TO PARKING AREA (PAD) IN MALL–MALL PEKALONGAN CITY”. The focus of the problem in this research is how the role of the parking tax to Revenue in the MallMall Pekalongan , how to optimize your support in the parking tax to Revenue in the Area of Mall-Mall Pekalongan. Researchers do research using a qualittative approach. The autor uses the method of observation , document ation, and interviews. As for the data analysis the author use the analisys and potential tax efficiency to optimize parking. Result can be delivered by the author roles parking tax t........... MNo revenue Mall-Mall Pekalongan can be seen from every Mall that contributed to the original income in Pekalongan , can also indirectly have a positive impact both on the goverment Pekalongan.

Optimalisasi Sistem Informasi Penggajian dan Perhitungan Pajak Penghasilan (PPh) Pada PT.Gramaselindo Utama Eduard Hotman Purba; Giandari Maulani; Intan Fauziah
IJAcc Vol 2 No 1 (2021): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Human resources are one of the important resources in the company as a driving force. Human resources, which in this case are employees, need to be considered and the company has the obligation to provide rewards for the hard work, time, energy and thought of the employee, in the form of salaries, benefits and bonuses that are appropriate and timely. This is intended to show the good intentions of the company and improve employee morale in order to remain productive in carrying out their daily tasks. Problems occur when processing payroll, including the calculation of special income tax (Pph) article 21 for employees at PT. Graselindo Utama, who at that time were still using the manual system, so that the payroll process was often late and ineffective. This company needs an information system that is fast and accurate so that the work processes of personnel and finance become more effective. The solution to this problem is the need for optimization of payroll information systems and the calculation of income tax (Pph) article 21 with a website-based information system and makes it easier for users. This research method uses the method of observation, interview methods, library methods and SWOT analysis methods. The final results of this study are in the form of a Payroll and Income Tax (Pph) Website calculation for PT.Gramaselindo Utama.

Pengangguran Di Tengah Puncak Bonus Demografi Pada Era Pandemi Covid-19 Rizka Azzahra
IJAcc Vol 2 No 1 (2021): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Demographers predict that in the period 2020-2030 Indonesia will experience a demographic bonus with a peak around 2030. At that time, the number of people with productive age in Indonesia, namely the age range of 15-64 years, far exceeds those who are included in the nonproductive age (children and the elderly). The Demographic Bonus should be a very positive thing where Indonesia can get extraordinary benefits, making Indonesia have high competitiveness and bargaining power. But on the other hand, Indonesia is currently facing serious problems due to the impact of the Covid-19 pandemic that has hit the world. Social distancing (physical distancing) carried out to anticipate the spread and expansion of the Covid 19 pandemic has made changes in various fields, both in the economy, transportation, worship, education, government and entertainment that have a direct impact on labor. The number of job cuts that occurred during the Covid-19 pandemic had a huge impact because not all of the workforce could be accommodated in the world of work, as a result it would encourage an increase in the number of unemployed in Indonesia. This study aims to analyze the dynamics of unemployment in Indonesia and the steps that need to be taken by the government and the Indonesian people in order to face the era of demographic bonuses in the midst of the Covid-19 pandemic so that this demographic bonus does not become a wave of mass unemployment in Indonesia.

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Editorial Address Jl. Jenderal Sudirman No.40, Cikokol, Tangerang, Banten 15117

Location Kota tangerang, Banten INDONESIA

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Contact Name
Mardiana

Contact Email
IJAcc@raharja.info

Phone
+6282299694028

Journal Mail Official
IJAcc@raharja.info

Editorial Address
Jl. Jenderal Sudirman No.40, Cikokol, Tangerang, Banten 15117

Location
Kota tangerang,

Banten

INDONESIA