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INDONESIA
RELEVAN : Jurnal Riset Akuntansi
Published by Universitas Pancasila
ISSN : 27749495     EISSN : 27751252     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
R E L E V A N : Jurnal Riset Akuntansi aims to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. R E L E V A N prioritizes the publication of articles (research and non-research based) accounting science related to : - Financial Accounting - Management Accounting - Public Sector Accounting - Sharia Accounting - Corporate Governance - Financial Management - Accounting Information Systems - Forensic Accounting - Behavioral Accounting - Environmental Accounting - Accounting for SMEs - Intellectual Capital - Financial Audit - Operational Audit - Investigative Audit - Professional Ethics - Taxation - Capital Carket and Investment - Other accounting sciences
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 4 No. 2 (2024): Mei" : 5 Documents clear
ANALISIS LAPORAN REALISASI ANGGARAN BELANJA UNTUK MENILAI EFISIENSI KINERJA KEUANGAN PADA KECAMATAN DRAMAGA KABUPATEN BOGOR Dwi Putri Ramahadiyanti; Fujianti, Lailah; Damayanti, Ameilia
Relevan : Jurnal Riset Akuntansi Vol. 4 No. 2 (2024): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v4i2.6505

Abstract

Budget realization report is very important for an agency or institution, Budget report has a function to find out how the financial condition of a company or institution. The purpose of this study is to analyze how efficient the financial performance of Dramaga District, Bogor Regency through the 2018-2022 Budget Realization Report. The Budget Implementation Report provides an overview of the economic resources managed by local governments and their allocation and use, showing a budget and performance in the reporting period. The method used in this study is quantitative descriptive using the calculation of efficiency ratios. The results showed that the level of shopping efficiency at the Dramaga District Office obtained an average of 93.75% which was included in the inefficient category, this occurs due to the waste of budget because performance-oriented budgeting is not based on needs and considerations alone but also based on predetermined goals where the implementation is focused on efficiency.
Analisis Kinerja Keuangan Perusahaan Manufaktur Tercatat di BEI Sebelum dan Selama Pandemi Covid-19 Cindy Anindya Damayanti; Merawati, Endang Etty; Nelyumna
Relevan : Jurnal Riset Akuntansi Vol. 4 No. 2 (2024): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v4i2.5528

Abstract

The objective of this research is to evaluate potential changes in the profitability, liquidity, and solvency ratios during the pre-Covid-19 period compared to the Covid-19 period. Only the firms in the food and beverage sectorthat are currently listed on the IDX will be taken into account for inclusion in this study. The phrase "purposeful sampling" refers to the method used for selecting samples in a deliberate manner. The present research encompasses a cohort of 17 distinct organizations, with an observation period spanning three years and a sample size consisting of 51 persons. Financial ratios are a commonly used approach in the examination of financial performance These ratios will be tested with Return on Equity, Current Ratio, and Debt to Equity Ratio. The present study included doing descriptive statistical analysis, testing for normality, and performing a paired sample t-test using Eviews 12 software. The results of the analysis suggest that (1) there is no significant difference in the profitability ratio between the period before and the period during COVID-19, (2) there is no significant difference in the liquidity ratio between the period before and during COVID-19, (3) and there is no significant difference in the solvency ratio between the period before and during COVID-19.
PENERAPAN AKUNTANSI PERSEDIAAN PITA CUKAI (PSAP 05) PADA KPPBC TMP B PEKANBARU Renza, Abdel; Herdiyana, Deni
Relevan : Jurnal Riset Akuntansi Vol. 4 No. 2 (2024): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v4i2.6475

Abstract

The research was conducted to analyze the implementation of excise stamp inventory accounting and compare government accounting standards regarding excise stamps (PSAP 05) with the implementation carried out by KPPBC TMP B Pekanbaru. The research method used is a qualitative approach, namely literature study, observation, and interview. The conclusion of the research is that in general the practice of classifying, recognizing, measuring, recording, presenting and disclosing inventory accounting refers to applicable regulations. However, the management of excise stamp transactions should be simplified and there needs to be integration of information systems so that business processes can be faster and more efficient and transaction recording can be carried out simultaneously using the perpetual method in accordance with applicable regulations.
PENGARUH SPT MASA PPN, SURAT TAGIHAN PAJAK, JUMLAH PENGUSAHA KENA PAJAK, INFLASI DAN NILAI TUKAR RUPIAH TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KPP PRATAMA KUDUS TAHUN 2017 - 2021 Niamiyah, A'yunin; Hidayanti, Alfiyani Nur; Budiman, Nita Andriyani
Relevan : Jurnal Riset Akuntansi Vol. 4 No. 2 (2024): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v4i2.6641

Abstract

Taxes are government revenues which are generally used to finance all government activities. Taxes are also a measure of a country's economic success. Value Added Tax (VAT) is a tax obligation by every buyer for the added value of goods and/or services carried out by taxable entrepreneurs. This research aims to examine the influence of VAT SPT, tax invoices, number of taxable entrepreneurs, inflation, and the rupiah exchange rate on value added tax revenues. This research data comes from KPP Pratama Kudus for 2017-2021. The sampling technique used in this research was a saturated sampling technique of 47 samples. The data analysis method in this research is multiple linear regression analysis. The results of this research show that VAT SPT, tax bills, number of taxable entrepreneurs, inflation and the rupiah exchange rate have no effect on value added tax revenues.
PENGARUH PENGETAHUAN PERPAJAKAN, PEMANFAATAN TEKNOLOGI INFORMASI, SANKSI PAJAK, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK Nugraha, R. Andro Zylio; Nurrahman, Arief; Saputri, Agatha; Achmadi, Caesar Rosyad
Relevan : Jurnal Riset Akuntansi Vol. 4 No. 2 (2024): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v4i2.6667

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are very important pillars in the economy in Indonesia. MSMEs play a very important role in Tax revenue which is the main source of state revenue which has a very large and reliable role for the development of the country, especially in Indonesia. This study uses a quantitative research approach and aims to estimate and test the effect of taxation knowledge, information technology utilisation, tax penalties, and education level on MSME taxpayer compliance in the Special Region of Yogyakarta. Respondents in this study are MSME owners in the Special Region of Yogyakarta (DIY) whose businesses are still actively operating until the research time. The majority of respondents in this study are business actors in the food and beverage sector. The number of questionnaires collected was 183. The sampling technique used in this study was purposive sampling. Data analysis in this study was carried out quantitatively, using smartpls management tools which represented the results and research hypotheses. Based on the test results and discussion carried out, conclusions can be drawn, namely: knowledge of tax regulations (X1), utilisation of information technology (X2), implementation of tax sanctions (X3) and level of education (X4) have an influence on the compliance of MSME taxpayers in the Special Region of Yogyakarta

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