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INDONESIA
JURNAL AKUNTANSI DAN BISNIS
Published by Politeknik Pratama Kendal
ISSN : 28089022     EISSN : 27981789     DOI : https://doi.org/10.51903/jiab.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis adalah jurnal peer-review yang diterbitkan dua kali dalam setahun (Juni dan November) oleh LPPM Politeknik Pratama Kendal. Jurnal Akuntansi dan bisnis dimaksudkan sebagai jurnal untuk menerbitkan artikel yang melaporkan hasil penelitian dalam berbagai topik termasuk, namun tidak terbatas pada, bidang fungsional Internasional dan akuntansi keuangan; Akuntansi manajemen dan biaya; Pajak; Audit; Sistem informasi akuntansi; Pendidikan akuntansi; Akuntansi lingkungan dan sosial; Akuntansi untuk organisasi nirlaba; Akuntansi sektor publik; Tata kelola perusahaan: akuntansi / keuangan; Masalah etika dalam akuntansi dan pelaporan keuangan; Keuangan perusahaan; Investasi, derivatif; Perbankan; Pasar modal di negara berkembang
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 127 Documents
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PENGARUH TARIF PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR SAMSAT KOTA SALATIGA Juriyanto; Edwin Zusrony; Agustinus Budi Santoso
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.877

Abstract

This research aims to test the variables of tax rates and tax sanctions on motor vehicle taxpayer compliance at SAMSAT Salatiga City, Central Java. The population in this research is motor vehicle taxpayers who are currently paying vehicle tax at SAMSAT Salatiga City. The sample consisted of 60 respondents taken using a non-random sampling method with a purposive sampling technique. Data collection used a questionnaire with a five-point Likert scale parameter as primary data. Data analysis in this research used the multiple linear regression method and was processed using Predictive Analytics SoftWare, namely SPSS 29. The results of multiple regression testing showed that the variables of tax rates and tax sanctions had a significant positive effect on motor vehicle taxpayer compliance. The results of simultaneous testing also showed that the variables of tax rates and tax sanctions had a significant positive effect on motor vehicle taxpayer compliance.
ANALISIS PENGARUH PENERAPAN SISTEM INFORMASI KEUANGAN DAERAH (SIKD) TERHADAP PEMROSESAN SURAT PERTANGGUNGJAWABAN (SPJ) BELANJA DI DINAS PERINDUSTRIAN DAN PERDAGANGAN KABUPATEN SLEMAN Martika Khoirun Nisa; Agung Slamet Prasetyo; Priyastiwi
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.885

Abstract

This research aims to analyze the influence of SIKD Sleman on SPJ-shopping processing at the Sleman Industry and Trade Department. The research method used is qualitative with primary and secondary data sources. Primary data was obtained directly through interviews, while secondary data was obtained by analyzing independently by reading the relevant laws and regulations. Based on the results of research in the form of interviews and literature studies, it can be concluded that the use of the Sleman SIKD has an influence on SPJ-shopping processing at the Regency Industry and Trade Department. The use of SIKD makes SPJ-shopping processing faster and easier so that annual budget absorption can be maximized.
ANALYSIS OF FINANCIAL DISTRESS DIFFERENCES IN HOSPITALS LISTED ON IDX PRE AND POST COVID-19 PANDEMIC Agum Patriotama; Tri Bodroastuti; Adnanti, Wenny Ana
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.886

Abstract

The COVID-19 pandemic affected hospitals by reducing inpatient and outpatient volumes while increasing operational costs. This study analyzes financial distress differences in six private hospitals listed on the Indonesia Stock Exchange using the Altman Z”-Score and Springate models. A quantitative comparative method with purposive sampling was applied, using secondary data from 2018–2022, analyzed with the Paired Sample T-Test. Results show no significant differences in financial distress before and after COVID-19 (Altman Sig. 0.415; Springate Sig. 0.128). All hospitals remained in the safe zone, indicating financial stability throughout the pandemic.
ANALISIS PENGELOLAAN LAPORAN KEUANGAN DANA BOSP MELALUI SISTEM INFORMASI PENGELOLAAN KEUANGAN SEKOLAH Nur Hidayati, Khusna; Agung Slamet Prasetyo; Priyastiwi, Priyastiwi
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.890

Abstract

This research aims to digitize the BOSP Financial Report of SMA Negeri 1 Yogyakarta through the School Financial Management Information System website. This is motivated by the condition of the SPJ administration which is still processed semi-manually, the wrong nominal input into the bank deposit receipt which results in failed transfers, and incorrect tax transfers (over/underpayment of taxes). The method used is qualitative with data collection techniques through observation, interviews, and documentation. Research procedures include: 1) making a flowchart of the financial transaction process, 2) designing the output format of the financial accountability letter, 3) simulating the school financial management information system accompanied by a programmer, 4) testing on three different users. The test results show that the financial management of SMA Negeri 1 Yogyakarta through the School Financial Management Information System produces output documentation of SPJ completeness automatically and can present real-time financial reports. It is expected that the School Financial Management Information System can improve the accuracy and achievement of the realization of BOSP fund absorption.
PENGARUH PENGETAHUAN AKUNTANSI, LATAR BELAKANG PENDIDIKAN DAN MOTIVASI KERJA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA PEDAGANG KAKI LIMA DI ALUN ALUN SELATAN YOGYAKARTA KuntariBudiyati; Hasanah Setyowati
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.894

Abstract

This study aims to analyze the influence of accounting knowledge, educational background, and work motivation on the utilization of accounting information among street vendors in Alun-alun Selatan, Yogyakarta. In the current era of rapid technological advancement, understanding and applying accounting information is crucial for business success, even for small enterprises like street vendors. The research employs a quantitative approach, collecting data through questionnaires distributed to 55 vendors selected using the Slovin formula. The findings reveal that educational background significantly impacts the use of accounting information, with vendors possessing higher educational levels tending to manage financial information more effectively. In contrast, accounting knowledge and work motivation do not show a significant relationship with the utilization of accounting information. This highlights the importance of enhancing financial literacy among street vendors. The study provides recommendations for training programs aimed at improving their financial management skills, ultimately contributing to their business success and supporting the local economy’s growt
ANALISIS PROFITABILITAS DAN LIKUIDITAS PADA KINERJA KEUANGAN PT MAYORA INDAH TBK PERIODE 2021-2023 Dwi Utami Dias Tuti; Hasanah Setyowati
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.899

Abstract

This study aims to analyze the financial ratio and financial performance of PT Mayora Indah Tbk in 2021 to 2023 based on calculations on the profitability ratio and liquidity ratio. This study applies a descriptive method with a qualitative approach. The data collection technique in this study is documentation with secondary data sources, namely the annual financial report of PT Mayora Indah Tbk listed on the IDX. The results of the calculation of financial performance at PT Mayora Indah Tbk in the 2021-2023 period based on profitability from return on assets are stated to be less than good and return on equity is stated to be less than good, while liquidity from the current ratio is stated to be good and the quick ratio is stated to be good. The conclusion of financial performance at PT Mayora Indah Tbk in the 2021-2023 period in terms of profitability is said to be less than good and liquidity is said to be good.
MODERASI KEPATUHAN PAJAK DALAM HUBUNGAN WISATAWAN DAN PAJAK HOTEL Priyastiwi, Priyastiwi; Jaya Dilaga, Jodi
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.905

Abstract

Penelitian ini menggunakan metode kuantitatif deskriptif untuk mengeksplorasi bagaimana kunjungan wisatawan berkontribusi terhadap pendapatan pajak hotel, dengan mempertimbangkan kepatuhan pajak sebagai faktor yang dapat memperkuat hubungan tersebut. Data yang dianalisis mencakup jumlah wisatawan serta penerimaan pajak hotel di Kota Yogyakarta. Pengujian dilakukan dengan analisis regresi moderasi dan uji statistik klasik. Temuan penelitian mengindikasikan bahwa kepatuhan pajak memiliki peran signifikan dalam memperkuat hubungan antara jumlah kunjungan wisatawan dan pendapatan pajak hotel, dengan peningkatan sebesar 58,3% (β = 0,764). Namun, jumlah surat teguran pajak sebagai indikator ketidakpatuhan berpengaruh negatif signifikan (β = -0,512), dengan setiap tambahan satu surat teguran dikaitkan dengan penurunan penerimaan pajak sebesar Rp67.485.288,8. Oleh karena itu, perlu ada peningkatan kepatuhan pajak di industri perhotelan untuk memaksimalkan penerimaan daerah.
ANALISIS SIA PERSEDIAAN PADA PENYAJIAN LAPORAN KEUANGAN BPKA DIY TAHUN 2023 Nugraha, Firmanda Azhar; Agung Slamet Prasetyo
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.929

Abstract

Indonesia's financial reforms, starting in 2003, introduced accrual-based Government Accounting Standards (PP No. 71/2010) for transparent and efficient financial management. The Provincial Government of Yogyakarta (DIY) is required to produce accurate financial reports, including inventory management under PSAP No. 05. BPKA DIY plays a key role but faces challenges due to discrepancies between financial and inventory systems. This study examines the importance of an integrated inventory accounting system in improving the quality of financial reporting at BPKA DIY, offering recommendations to enhance efficiency and transparency.
OPTIMALISASI PENAGIHAN PAJAK BARANG DAN JASA TERTENTU ATAS PERHOTELAN DAN MAKANAN DAN/ ATAU MINUMAN DI BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA YOGYAKARTA Hartono, Nurul Amalia; Lilik Ambarwati
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.949

Abstract

This study aims to identify the challenges encountered in the collection of PBJT (Tax on Services for Hotel, Food, and/or Beverages) and to examine the efforts made by the Regional Financial and Asset Management Agency (BPKAD) to optimize tax collection. The researcher employed data triangulation as an analytical method to process both primary and secondary data obtained through interviews and observations. The findings indicate that challenges arise from both taxpayers and internal factors within BPKAD Yogyakarta City. Challenges on the taxpayers' side involve issues such as incomplete taxpayer data, low compliance, and limited financial capacity. Internal obstacles within BPKAD include limited tax collection personnel, lack of integration in the taxation information system, the ineffectiveness of forced collection letters, weak administrative sanctions, and negative perceptions of tax relief or amnesty policies. The efforts made to address these issues include direct engagement through the Regional Tax Week initiative, enhanced inter-agency cooperation, ongoing public outreach, service innovation in tax payments, integration of internal data systems, enforcement actions against non-compliant taxpayers, implementation of administrative sanctions, and the development of digital-based tax collection technology.
EFEKTIVITAS PENYERTAAN MODAL DAN KONTRIBUSI LABA PT BANK BPD DIY TERHADAP PAD PROVINSI DIY Khoirunnisa, Fatma; Zulkifli
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.957

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas penyertaan modal dan kontribusi laba Badan Usaha Milik Daerah (BUMD) PT Bank BPD DIY terhadap Pendapatan Asli Daerah (PAD) Provinsi Daerah Istimewa Yogyakarta (DIY) pada periode 2020–2024. Metode penelitian yang digunakan adalah pendekatan deskriptif kuantitatif dengan menggunakan data sekunder berupa laporan keuangan PT Bank BPD DIY dan laporan APBD Pemerintah Daerah DIY. Efektivitas dianalisis menggunakan Charge Performance Index (CPI) dan kontribusi laba diukur dengan membandingkan deviden yang disetor terhadap total realisasi PAD. Hasil penelitian menunjukkan bahwa penyertaan modal yang diberikan oleh Pemerintah Daerah DIY kepada PT Bank BPD DIY efektif dalam meningkatkan laba, meskipun pertumbuhan laba tidak selalu sebanding dengan peningkatan modal. Rata-rata efektivitas kontribusi laba PT Bank BPD DIY terhadap target PAD mencapai 103,66% dan termasuk kategori sangat efektif. Namun, rata-rata kontribusi laba terhadap total PAD hanya sebesar 4,55%, yang tergolong sangat kurang. Hal ini menunjukkan bahwa meskipun laba BPD DIY meningkat dan target kontribusi laba tercapai, proporsi kontribusinya terhadap PAD secara keseluruhan masih rendah.

Page 5 of 13 | Total Record : 127

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