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JAKPI
Published by Universitas Prof. Dr. Moestopo
ISSN : 27759784     EISSN : 27759792     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Social Sciences
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI), ISSN 2775-9784 (Cetak) dan ISSN 2775-9792 (Online), dikelola Programs Studi Akuntansi diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Prof. Dr. Moestopo (Beragama). JAKPI diterbitkan dua kali setahun (pada Juni dan Desember). Menerima artikel yang akan direview oleh editor internal maupun eksternal. Selanjutnya artikel tersebut akan direview oleh reviewer kami dengan keahlian terkait. Artikel akan ditinjau oleh peer review double-blind. JAKPI menerima artikel dalam cakupan sebagai berikut: Financial Accounting Auditing Management Accounting Public Sector Accounting Information system Taxation Finance Business and Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol 1, No 1 (2021)" : 7 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE Hotman Fredy; Sofyan Bantasyam; Kusmiyati Kusmiyati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 1, No 1 (2021)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.103 KB) | DOI: 10.32509/jakpi.v1i1.1342

Abstract

The purpose of this study is to obtain empirical evidence about the effects of leverage, firm size, return on assets, and executive characteristics of on tax avoidance of the manufacturing consumer goods industry sector companies listed on the Indonesia Stock Exchange from 2012-2015. Tax avoidance is a dependent variable, while leverage, firm size, return on assets, and executive characteristics are independent variables. The sample of this study is consist of 20 manufacturing companies that have been selected based on the criteria of the sample (purposive sampling) which is listed in Indonesia Stock Exchange (IDX) during the period 2012-2015 and used secondary data from audited financial statements. Hypotheses were tested using multiple regression analysis. Data were analyzed using SPSS software 21 version. The result of this study showed that leverage, and executive characteristics have no significant effects on tax avoidance, while firm size and return on assets have significant effects on tax avoidance.
ANALISA TERHADAP FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENERAPAN MOBILE BANKING Hendi Prihanto; Rika Yuniati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 1, No 1 (2021)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.559 KB) | DOI: 10.32509/jakpi.v1i1.1347

Abstract

This research was conducted with the aim to assess empirically the effect of information systems, knowledge and dissemination of the effectiveness of the implementation of mobile banking. Criteria standard sample of 100 respondent, this kind of research is done using primary data. The study was conducted with the object of study is a customer of Bank Central Asia branch of Gajah Mada. The data collection was done by direct the respondent to come to Bank Central Asia branch of Gajah Mada. This study used quantitative research methods. Researchers using multiple linear regression analysis using SPSS 22. Results of research has been done on the system and the knowledge and dissemination of information on the effectiveness of the application of mobile banking at Bank Central Asia branch of Gajah Mada. Shows that the effect of information systems, knowledge and socialization positive influence on the effectiveness of the mobile banking application.
PENGARUH KUALITAS PELAYANAN, SISTEM PERPAJAKAN, SANKSI DENDA, KEMAMPUAN FINANSIAL DAN PERSEPSI WAJIB PAJAK ORANG PRIBADI TERHADAP PENGGELAPAN PAJAK (TAX EVASION) Islamiah Kamil
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 1, No 1 (2021)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.744 KB) | DOI: 10.32509/jakpi.v1i1.1343

Abstract

This study aims to determine the magnitude of the influence of service quality, taxation system, fine sanctions, financial capacity and perceptions of individual taxpayers on tax evasion (tax evasion. Sample selection was carried out using the Convinience Sampling method. Respondents of the study were DKI Jakarta Regional Taxpayers. The sample used was 120 respondents. The sample technique used was multiple linear regression analysis in SPSS ver. 22. The results of this study partially prove that service quality has an effect on tax evasion. The tax system has an effect on tax evasion. Penalties have no effect on tax evasion. Financial capability has no effect on tax evasion. Perceptions of individual taxpayers do not affect tax evasion.
ANALISIS PENERAPAN GREEN BUSINESS TERHADAP KINERJA UKM DI KOTA TARAKAN Mohamad Nur Utomo; Sulistya Rini Pratiwi
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 1, No 1 (2021)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (90.262 KB) | DOI: 10.32509/jakpi.v1i1.1348

Abstract

Isu green business is a small part of a large real issue has hit the headlines of economic growth in the future, namely the sustainability of the business. The SME sector has an important role to make it happen. This role is obtained for the SME sector is a sector which has the closest relationship with the community. The purpose of research is to know the extent to which the implementation of green business has made SMEs in the town of Tarakan and know the role that implement green business input green, green process, green output, green marketing, government regulation and public awareness affect the performance of SMEs in the city of Tarakan. The results showed that the perpetrators of Small and Medium Enterprises in the town of Tarakan is said to have implemented environmentally friendly businesses. And the amount of Financial Performance for Small and Medium positively and significantly influenced by Green Output, Green Marketing, and Public Awareness Levels. As for Green Input, Green Process and Government Regulation, a negative effect but not significant.
FAKTOR-FAKTOR YANG MEMPENGARUHI PREDIKSI ARUS KAS MASA DEPAN PADA PERUSAHAN MANUFAKTUR SEKTOR KONSUMSI Susan Susanti; Trismayarni Elen
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 1, No 1 (2021)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.904 KB) | DOI: 10.32509/jakpi.v1i1.1344

Abstract

The objective of study is to analyze to determine the effect of earnings, receivables, and cash flow on the prediction of future cash flows. The financial statements are considered as a measurement that is considered very important in seeing the company's achievements. Financial statements are seen as a tool that is able to reduce uncertainty in making economic decisions for users, one way to reduce uncertainty is to conduct an analysis of the financial statements. The population in this study are all consumption sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The reason for choosing a manufacturing sector manufacturing company is homogeneity considerations in the main income earning activities. In addition, manufacturing companies in the consumption sector are more stable compared to other companies on the IDX. Based on the results of data analysis and discussions that have been carried out (1) Income has a significant effect on the prediction of future cash flows, (2) Significant receivables from future cash flow predictions and (3) Cash flows from operating activities do not significantly affect the prediction of future cash flows.
ANALISIS KINERJA REKSADANA KONVENSIONAL DAN REKSADANA SYARIAH UNTUK KEPUTUSAN INVESTASI INVESTOR Riri Indriani; Triyani Budyastuti
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 1, No 1 (2021)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.137 KB) | DOI: 10.32509/jakpi.v1i1.1345

Abstract

The purpose of his research are to know, describe and analyze the performance of comparisoon between conventional mutual fund and sharia mutual fund for investor’s investment decision based on Sharpe, Treynor, Jensen and growth of AUM (Asset Under Management). The object for this research is conventional share mutual fund, sharia share mutual fund, conventional fixed income mutual funds and sharia fixed income mutual funds. This research uses Nav data (Net Asset Value) from 2015 until 2017 with sample number 52 mutual fund which have been selected by Purposive Sampling method. This research uses the data analysis is statistical analysis in the form of average difference test using independent sample t-test method. The result of this research is no difference in analysis conventional mutual fund and Shariah mutual fund performance  using Sharpe method and AUM (Asset Under Management) and have differences in analysis conventional mutual fund and Shariah mutual fund  using Treynor and Jensen method.
ANALISIS PENERAPAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK Rieke Pernamasari; Syifa Nur Rahmawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 1, No 1 (2021)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.987 KB) | DOI: 10.32509/jakpi.v1i1.1346

Abstract

Changes or modernization of the tax administration system is one of the government’s efforts in improving taxpayer compliance. Changes made covering the areas of organizational structure, business processes and information technology and communications, human resource management, and implementation of good governance. The purpose of this study was to determine the influence of modernization of the tax administration system onindividual taxpayer complience (Survey on the taxpayer in KPP Pratama Jakarta Kembangan). Data were obtained from 100 respondents listed as individual taxpayer in KPP Pratama Jakarta Kembangan. This study tested using multiply liniear regression analysis. The result of the research shows variables organizational structure and implementation of good governance have a significant effect on individual taxpayer compliance. Variables business processes and information technology and communications, and human resource management have not a significant effect on individual taxpayer compliance in the Tax Office (KPP) Pratama Jakarta Kembangan.

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