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Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik

jipak
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Published by Universitas Trisakti

ISSN : 19077769 EISSN : 26856441 DOI : 10.25105/jipak

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik (JIPAK) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2006, two times a year (January & July). JIPAK is ready to receive manuscripts on any aspect related to Information Systems, Taxation, Accounting, and Public Financing. JIPAK accepts articles of original empirical (qualitative or quantitative) research, literature reviews, theoretical or methodological contributions, integrative reviews, meta-analyses, and comparative or historical studies that meet the standards established for publication. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on blind review results. Several criteria to be accepted are originality, novelty, proper research method, and giving a real contribution to theory development, or future research or practitioners. This journal is Open Access journal. This journal allows readers to read, download, copy, distribute, print, search, or link to the full texts or its articles and to use them for any other lawful purpose.

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

Articles 245 Documents

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PENGARUH LUAS PENGUNGKAPAN SOSIAL DALAM LAPORAN TAHUNAN TERHADAP REAKSI INVESTOR DAN KINERJA PERUSAHAAN HIGH PROFILE YANG TERDAFTAR DI BURSA EFEK INDONESIA Hermi Hermi; Lydia Desvita Sari
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 6 No. 1 (2011): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research is to know the influence of social disclosure on annual report toward investor reaction and corporate performance on high profile companies is listed Indonesia Stock Exchange. Fourty two are registered companies were used as research sample which consist of 42 high profile companies those are listed Indonesia Stock Exchange for 2006-2007. So that, this research uses 84 high profile companies as observation. These samples were selected by using purposive sampling method. Analysis hypothesis is using Regression, and normality data test using One-Sample Kolmogorov-Smirnov Test. The result concluded by using Regression is that investor reaction which measures with unexpected trading volume is not influenced by social disclosure. Beside that, this social disclosure is also not giving influence toward corporate performance which measured by Assets Turnover. But social disclosure influences the corporate performance which measured by Return on Equity.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA CENGKARENG) Rr Anggita Kususmaswara; Y. Agus Bagus Budi N
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 6 No. 1 (2011): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study tried exploring whether factors such as equality, tax penalties and fines, self assessment system and public trust to government can influence compliance (tax) significantly for individual resident taxpayers. In term of state budget, corporate taxpayers has long been a high concernfrom the government. This is not a mistake. But this is also an indication that the government has not made comprehensive framework on how to attract individuals becoming taxpayers. Even the study found the relationship between the factors tested toward the compliance (tax), the government should keep in mind that there are many factors that must be considered and studied thoroughly.

PENGGUNAAN PROFILE, STATISTIC, DAN STRATIFY D ALAM MENGAUDIT ACCOUNT RECEIVABLE (STUDI KASUS) Ali Masjono; Agus Purwaji
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 6 No. 1 (2011): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Computer Assisted Audit Techniques (CAATs) refers to the software ACL (Audit Command Language Version 9), is useful to calculate profile, statistics, and stratibi automatically. It uses to know the whether the occurrence of anomalies in an Account Receivable (AR) balances information. The field amount were used where the final balances ofAR are stored. This research has discussed the 161 records from 772 records have negative balances or 27.72% of total AR Balances. The research has examined the company policy against negative balances. Does a negative balance can be converted into goods or collateral accounts. If a positive balance equal to a negative balance, the AR balance will be zero. This leads to miss interpretation of the AR and affect the credibility of sales information, which the Information is as no sale occurred when credit sales did occurred.

PENGARUH KONSENTRASI KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN JASA GO PUBLIC Farah Margaretha; Asmara Dhonna
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 6 No. 1 (2011): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research is to find out the influence of concentrated ownership of two largest shareholder on go public service company performance in Indonesian. In this research, the data are collected from 15 company which are listed at Jakarta Stock Exchange from 2001 until 2006 with purposive sampling method. This research uses multiple linear regression as the analysis method. The results find out that there is influence between concentrated ownership and company performance which uses Return On Asset as the measures. The result also show there is no influence between Growth Revenue Rate and Return On Asset. So, the best contribution for this this research is managers have to attention to this factor more carefully .

FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2005-2007 Ken Midansih; Wibowo Wibowo
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 6 No. 1 (2011): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research is to analyze factors that influenced the timeliness of financial report on manufacture companies listed in the Indonesian Stock Exchange. The dependent variable that used in this research are timeliness of financial reporting to BAPEPAM, timeliness completion of audit and timeliness publication in mass media and variable independent are profitability, financial leverage, liquidity, firms size, public ownership, reputation of public accountant firm, auditor opinion, and information communication technology. The population to be examined in this study were 156 manufacture companies. The result of examination to 52 companies for the period of 2005-2007 listed in the Indonesian Stock Exchange which have been selected using purposive sampling method. Data to be used in the study was secondary data. The analysis method of data in this research is regression logistic. The result of this research found that profitability, financial leverage, liquidity, firms size, shareholder's dispersion, reputation ofpublic accountant firm, auditor opinion, and information communication technology significantly affect timeliness of financial reporting to BAPEPAM. On the other hands, profitability, financial leverage, liquidity, firms size, shareholder's dispersion, reputation ofpublic accountant firm, auditor opinion, and information communication technology were not significantly affect timeliness completion of audit and publication in mass media.

PENGARUH KARAKTERISTIK KOPERASI TERHADAP PERMINTAAN JASA AUDIT EKSTERNAL: STUDI EMPIMS KOPERASI DI KOTA SEMARANG M. Noor Ardiansah
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 6 No. 2 (2011): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research would provide an empirical impact of some variables such: size of member, organization size, gearing ratio and liquidity ratio toward demand of external audit to cooperation. This further research is done to 78 cooperation organization in Semarang area, which have annual member meeting in 2004-2005. Logistic regression used to analyses the data. Result show that, each individually or simultaneous these independent variables such size of member, organization size, gearing ratio and liquidity ratio was significant influence toward demand of external audit to cooperation. This finding was give more empirical evidence with result of Tauringana & Clark (2000) and Ardiansah (2005) that voluntary demand of external audit to cooperatioan increasing consider to extend of cooperation characteristics such size ofmember, organization size, gearing ratio and liquidity ratio

PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2010 Hermi Hermi; Ary Kurniawan
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 6 No. 2 (2011): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to determine the effect of financial performance (return on the investments (ROI), Return on Equty (ROE), Net Profit Margin (NPM), Earning Per Share (EPS), Price to Book Value (PB V)) to return the shares either partial or simultaneously. The study focused on manufacturing comanies listed in Indonesia Stock Exchange (BEI) in the period 2008 to 2010. The selection of samples based on purposive sampling, so that the obtained sample of 56 manufacturing companies. The result of the sestudies show that partially only variable that has just EPS significantly influence on stock returns. While other variables, namely ROl, ROE, NPM, PBV had no signfficant effect on stock returns. In simultaneoualy free variabrl ROI,ROE, NPM, EPS, PBV has a significant effect on the stock Return.

SISTEM INFORMASI MANAGEMEN DAN AKUNTANSI BARANG MILIK NEGARA DALAM PENERAPAN AKUNTANSI BERBASIS AKRUAL Isti'anah Isti'anah
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 6 No. 2 (2011): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

One of mandate from Law No. 17/2003, which is one package of the State Finance Regulation, is the implementation of accrual accounting is believed to contain a better policy planning and a more informative approach to asset management. The reform of accounting practices in the government sector has strongly influenced property asset management. On a global scale, implementation of accrual basis as a way to bring the government believed to be more accountable and transparent in the use of resources and government policies in order to execute and perform the duties of State. Indonesia has implemented an asset management system of the State, namely Information Systems and Management of State Assets (SIMAK-BMN) which is part of the Agency Accounting System (SAI). SIMAK-BMN process acquisition of transaction, changes and removal of BMN to support Financial Accounting System (SAK) to Consolidated Balance Sheet. In addition, this system produces various reports, books, and cards that provide managerial information in the management of BMN. Administration activities and reporting of State Property by SIMAK-BMN is a standard in determining of value asset state which proper, correct and reliable. SIMAK - BMN besides supporting the implementation of the accountability, also provide various informations to the management public goods. One such issue is the relationship between accounting reform and asset management reform. This issue is a bundle of accounting issues: (1) how far should asset valuation on the balance sheet be pushed for real properties the government owns, (2) how does shifting to accrual-based accounting standards affect property accounting and management, and (3) how much importance should asset management policy attach to accounting rules?

PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI R Rosiyana Dewi; Tia Tarnia
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 6 No. 2 (2011): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study will examine how the instruments of good corporate governance can moderate the impact of thefanancial performance of the company. Financial performance proxied by ROA, ROE and Leverage, while the value of the company with the Tobins Q. Good corporate governance is measured by the percentage ofinstitutional ownership. Hypothesis testing is done by multiple regression method with the classical assumption test first. The total population sample of 129 companies from manufacturing companies listed on the Stock Exchange. The results of this study is good corporate governance as a system that can regulate the division of duties, rights and obligations of parties interested in the life of the company, including shareholders, board members, and managers can improve company performance impact on company value.

STUDI ATAS PELAKSANAAN METODE PBL DAN KONVENSIONAL DALAM HUBUNGANNYA DENGAN PENINGKATAN PRESTASI DAN SOFTSKILL MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS TRISAKTI Wibowo Wibowo; Apriani Widya Putri
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 6 No. 2 (2011): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to examine the relationship between increased student achievement and softskill with student assessment of quality of learning climate, trigger problems and facilitators in the classroom who implement PBL method and conventional method. In addition, this study also aims to compare increased student achievement and sofiskill between class that implement the PBL method and class that implement conventional method. The results of this study show that the classes that implement PBL method, the quality of learning climate has no positive relationship, while trigger quality problems and the facilitator had a positive relationship to increasing student achievement and sofiskill. In the class that implement conventional method, the quality of learning climate and trigger the problem does not have a positive relationship, while the quality of the facilitators have a positive relationship to increasing student achievement and sofiskill. In addition, there are also differences between the increase in student achievement and sofiskill in the class that implement the PBL method and class that implement conventional method.

Page 6 of 25 | Total Record : 245

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Moh Shidqon

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ajid.shidqon@trisakti.ac.id

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+6281574360223

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jipak@trisakti.ac.id

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Program Diploma 3 Perpajakan Fakultas Ekonomi dan Bisnis Universitas Trisakti Jl. Kyai Tapa No.1 Grogol, Jakarta 11440 (telp) +62-21.566 3232, (fax) +62-21.567 3001 Email : d3pajak@trisakti.ac.id

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA

Abstract

Abstract

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Abstract

Abstract

Abstract

Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Moh Shidqon

Contact Email ajid.shidqon@trisakti.ac.id

Phone +6281574360223

Journal Mail Official jipak@trisakti.ac.id

Editorial Address Program Diploma 3 Perpajakan Fakultas Ekonomi dan Bisnis Universitas Trisakti Jl. Kyai Tapa No.1 Grogol, Jakarta 11440 (telp) +62-21.566 3232, (fax) +62-21.567 3001 Email : d3pajak@trisakti.ac.id

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Moh Shidqon

Contact Email
ajid.shidqon@trisakti.ac.id

Phone
+6281574360223

Journal Mail Official
jipak@trisakti.ac.id

Editorial Address
Program Diploma 3 Perpajakan Fakultas Ekonomi dan Bisnis Universitas Trisakti Jl. Kyai Tapa No.1 Grogol, Jakarta 11440 (telp) +62-21.566 3232, (fax) +62-21.567 3001 Email : d3pajak@trisakti.ac.id

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA