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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 PERSEPSI KEMUDAHAN KEUANGAN E-WALLET SHOPEPAY, PRESEPSI KEGUNAAN KEUANGAN E-WALLET SHOPEPAY DAN PROMOSI KEUANGAN E-WALLET SHOPEPAY TERHADAP PERILAKU KEUANGAN KONSUMTIF GENERASI Z DI YOGYAKARTA Syahbilla Erza Prasiwi; Sulastiningsih, Sulastiningsih
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.v5i1.963

Abstract

This study aims to influence the perception of convenience, perception of usefulness and promotion on Shopeepay E-Wallet on generation z consumptive behavior in Yogyakarta. The research method uses a quantitative method by conducting multiple linear regression between perception of convenience, perception of usefulness and promotion on generation z consumptive behavior in Yogyakarta. The sample in this study was determined by purposive sampling. This study concludes that the variables of perception of convenience and perception of usefulness influence the consumptive behavior of generation z in Yogyakarta while the promotion variable does not influence the consumptive behavior of generation z in Yogyakarta. The R² value shows a value of 0.315. This identifies that all independent variables (perception of convenience, perception of usefulness and promotion) are able to influence the dependent variable (consumptive behavior) by 68.5%
DETERMINASI KESADARAN WAJIB PAJAK, TINGKAT PENDIDIKAN DAN PENDAPATAN TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) DI DESA KEBONAGUNG DEMAK Titik Rianawati; Arini Novandalina; Sabtarini Kusumaningsih
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.v5i1.968

Abstract

The purpose of this study is to analyze in depht how taxprayer awareness (X1), education level (X2), and income (X3) affect the level of community compliance in paying land and building taxes (Y) in Kebonagung Village, Demak. The population of this research is the people of Kebonagung village community, the sampling technique used is purposive sampling in the Kebonagung village community with a total of 100 people. This study uses an instrument in the form of a quesionnarire with a Likert scale as a measurement tool, and testing is done using SPSS. Meanwhile, the data testing techniques used in this study include validity tests, reliability tests, with Cronbach Alpha as a comparison. And to test and prove the research hypothesis, classical assumption tests and multiple linear regression analysis were used. The research results show that taxpayer awareness (X1), education level (X2), and income (X3) have an effect on compliance in paying land and building taxes (Y). Where the coefficient of determination (Adjusted R Square) value was obtained as 0.544, which means that the variables used in the research have an influence of 54.4%. To increase compliance in paying land and building tax, public awareness is needed in making payments, so there needs to be zocialization of laws and regulations related to taxation and the public needs to be aware that someone who already has their own income must be able to pay land and building tax
THE EFFECT OF LEVERAGE, PROFITABILITY AND SALES GROWTH ON TAX AVOIDANCE IN FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR 2020 – 2024 PERIOD Retno Ginanjar; Iin Indarti, Iin Indarti; Wenny Ana Adnanti; Tjandra Tirtono4, Tjandra Tirtono
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.v5i1.973

Abstract

This study aims to determine the effect of leverage, profitability, sales growth on tax avoidance of Food and Beverage companies listed on the IDX in 2017-2021. The type of research used in this research is comparative causal research. The calculated F value is 4.963 and a significant probability value of 0.003 is less than 5%, so it can be concluded that leverage, profitability, and sales growth simultaneously affect tax avoidance in Food and Beverage companies listed on the IDX in 2019- 2023. The results of the study show that partially leverage and profitability have a significant positive effect on tax evasion in food and beverage companies listed on the IDX in 2019 - 2023, while sales growth has no effect on tax evasion in food and beverage companies listed on the IDX in 2017 – 2021.
ANALISIS EFEKTIVITAS PENERAPAN METODE EOQ DAN JIT DALAM MENGENDALIKAN PERSEDIAAN BAHAN BAKU PADA UMKM RUMAH MAKAN PADANG UJUANG PULAU Aini Kurnia; Ceisya Amaro; Aggnes Anggelea Patricia; Nur Hasanah; Destin Aulia Khaira; Nina Anggreani
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.v5i1.984

Abstract

UMKM kuliner, terutama Rumah Makan Padang Ujuang Pulau, sangat bergantung pada ketersediaan bahan baku segar dalam jumlah dan waktu yang tepat, yang dapat meminimalkan biaya untuk operasional dan meningkatkan efisiensi pada produksi. Studi ini bertujuan untuk membandingkan dan menganalisis seberapa efektif metode EOQ dan JIT dalam mengendalikan stok bahan baku di Rumah Makan Padang Ujuang Pulau. Penelitian ini menggunakan pendekatan kuantitatif deskriptif. Cara untuk mengumpulkan data penelitian ini dilakukan dengan melakukan observasi, dokumentasi, dan wawancara. Data dianalisis menggunakan metode Economic Order Quantity (EOQ) dan Just In Time (JIT). Data diolah dengan menggunakan Microsoft Excel. Hasil penelitian menunjukkan bahwa metode EOQ dapat menekan biaya persediaan menjadi Rp 51.055 dengan frekuensi pemesanan rata-rata 3,1 kali per tahun, sedangkan metode JIT dapat menekan biaya persediaan menjadi Rp 1.160.301 dengan frekuensi pembelian 1,2 kali per tahun. Dengan demikian, dapat disimpulkan bahwa EOQ menjadi metode paling efektif untuk mengendalikan persediaan bahan baku pada UMKM ini, meskipun JIT dapat dipertimbangkan untuk kebutuhan efisiensi frekuensi pemesanan. Ini berbeda dengan kebijakan persediaan UMKM saat ini, yang memiliki biaya persediaan tertinggi.
IMPLEMENTASI FITUR E-PBK TERHADAP KETERCAPAIAN STANDAR PELAYANAN DI LINGKUNGAN DIREKTORAT JENDERAL PAJAK: Studi Kasus pada Kantor Pelayanan Pajak Zhang, Ferawati; Kristianna Sihotang; Suci Amelia Putri
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.v5i1.985

Abstract

Penelitian ini bertujuan untuk untuk mengetahui bagaimana layanan e-PBK yang diterbitkan pada DJP Online dapat mencapai standar pelayanan yang telah disusun oleh Direktorat Jenderal Pajak. Penelitian ini menggunakan metode yang bersifat kualitatif dan pendekatan analisis deskriptif. Data penelitian ini diperoleh melalui kuesioner yang menghasilkan data primer, kemudian dianalisis menggunakan metode analisis naratif. Berdasarkan hasil penelitian, implementasi fitur e-PBK yang terjadi dilapangan tidak sesuai dengan standar pelayanan yang ditetapkan oleh Direktorat Jenderal Pajak. Proses dalam pemindahbukuan yang seharusnya lebih cepat menjadi sangat lama dan pemindahbukuan yang diajukan pihak KPP tempat OP atau badan terdaftar seringkali ditolak tanpa penjelasan yang jelas. Kesimpulan dari penelitian ini adalah bahwa untuk dapat mencapai standar pelayanan yang telah ditetapkan oleh DJP dan meningkatkan kuliatas pelayanan pajak, pihak layanan e-PBK harus meningkatkan kecepatan dan ketepatan waktu pengolahan permohonan e-PBK, meningkatkan responsifitas layanan serta melakukan evaluasi dan perbaikan terus-menerus.
ANALISIS SISTEM PENGENDALIAN MANAJEMEN UNTUK MENINGKATKAN KINERJA MELALUI KERJA SAMA PADA PERUSAHAAN INTRA UNIT Triyono, Triyono; Tabah Rizki; Arina Hidayati; Islamiyah
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.v5i1.987

Abstract

This study investigates the relationship between management control systems and cooperation, which translates into the performance of intra-organizational relationships. This study aims to test a theoretical model using Partial Least Square (PLS) on survey data collected from the retail industry sector. This quantitative research uses a survey method by collecting data using random sampling techniques. The sample used in this study was taken from the respondents of managers and supervisors who have authority in purchasing or procuring goods in the store or warehouse. Next, the questionnaire is organized into two parts; the first contains demographic data, and the next is long-term work, which will be loaded into 20 questions. The results show a direct relationship between performance measurement systems and the three dimensions of cooperation (information sharing, problem-solving, and willingness to adapt to change. This study examines the influence of the performance measurement system and the socialization process on business units' performance, where cooperation plays a mediating variable. The results of this study make a significant contribution by explaining the role of this growing knowledge pool by empirically exploring how cooperation can be mobilized and enforced through SPM, performance measurement systems, and socialization processes
PEMERINTAH DAN LITERASI KEUANGAN: PERAN PENTING DEMI MASA DEPAN FINANSIAL UMKM BERBASIS OVOP HIDAYATI, ARINA; Tabah Rizki; Triyono, Triyono
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.v5i1.988

Abstract

The poverty rate in Batang Regency remains high. One of the government's strategies to address this issue is through the implementation of the One Village One Product (OVOP) program, which aims to develop and promote distinctive products from each MSME across regions. However, a major weakness identified in the OVOP program is the limited access to capital among MSME owners, which constitutes a significant responsibility for the government. Strengthening MSME business capital can be achieved through loan facilitation and improved financial management practices, particularly by enhancing financial literacy. This study, based on a literature review with a qualitative approach, utilizes primary and secondary data from various sources. The findings reveal that OVOP-based MSMEs in Batang Regency demonstrate financial literacy rates as follows: (1) 50–70% possess knowledge of financial recording and management, and (2) a portion has systematically recorded business income and expenses. While these two aspects of financial literacy are relatively well adopted, knowledge related to financial access remains under 60%. The government's role in promoting financial literacy has so far been limited to educational and socialization activities, which have not been conducted consistently or sustainably
PENDEKATAN MULTIDIMENSIONAL INSPEKTORAT DALAM REVIU KEUANGAN: MENGGABUNGKAN PERSPEKTIF RISIKO SISTEMATIK DAN KEPATUHAN STANDAR AKUNTANSI GLOBAL mohamaddjasuli, mohamaddjasuli; yesyselfiana
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.v5i1.996

Abstract

Penelitian ini bertujuan untuk menganalisis pendekatan multidimensional yang diterapkan oleh Inspektorat dalam melakukan riviu laporan keuangan pemerintah daerah, dengan fokus pada integrasi perspektif risiko sistematik dan kepatuhan terhadap standar akuntansi global. Melalui metode kualitatif deskriptif dengan studi kasus pada beberapa pemerintah daerah, penelitian ini menemukan bahwa pendekatan tersebut mampu meningkatkan efektivitas pengawasan internal, mendorong transparansi, serta memperkuat akuntabilitas pengelolaan keuangan publik. Integrasi antara pemetaan risiko dan kepatuhan standar akuntansi memungkinkan Inspektorat untuk mengidentifikasi potensi penyimpangan secara lebih dini dan memberikan rekomendasi yang strategis. Hasil penelitian ini menunjukkan bahwa pendekatan multidimensional dapat menjadi strategi adaptif yang relevan dalam merespons kompleksitas pengelolaan keuangan di era modern, sekaligus mendukung reformasi birokrasi dan tata kelola pemerintahan yang baik.
IMPACT OF DIVIDEND POLICY ON FIRM PERFORMANCE: MODERATING ROLE OF CREDIT RISK Bagiana, I Kadek; Rengganis, RR. Maria Yulia Dwi; Mirayani, Luh Putri Mas; Setiawati, Luh Pande Eka
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.v5i1.998

Abstract

This study examines the impact of Dividend Payout Ratio (DPR) on firm performance, measured by Return on Assets (ROA), in Indonesian banking companies, with Non-Performing Loans (NPL) as a moderating variable. Using secondary data from the financial statements of 11 banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, this research employs Moderating Regression Analysis (MRA) to test three hypotheses. The results indicate that DPR has a significant positive effect on ROA, supporting the hypothesis that higher dividend payouts enhance firm performance by attracting and retaining investors and signaling financial health. Conversely, NPL does not have a statistically significant direct effect on ROA, nor does it moderate the relationship between DPR and ROA. This suggests that while DPR is crucial for improving firm performance, the role of credit risk, as measured by NPL, does not significantly alter this relationship in the context of the studied banking companies. The R-squared value of the regression model is approximately 0.53, indicating that DPR and NPL explain 53% of the variability in ROA. These findings imply that dividend policies can be pursued independently of the current levels of non-performing loans, simplifying decision-making processes regarding dividend strategies. However, banks must continue to manage NPLs effectively for overall financial health. The study's limitations include a limited sample size and the exclusion of other potential moderating variables, suggesting areas for future research to provide a more comprehensive understanding of the factors influencing firm performance in the banking sector.
FACTORS INFLUENCING FINANCIAL STATEMENT INTEGRITY: A STUDY ON PROPERTY AND REAL ESTATE COMPANIES Eka Setiawati, Luh Pande; I Kadek Bagiana; Luh Putri Mas Mirayani
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.v5i1.999

Abstract

This study takes place from 2021–2024 to investigate the integrity of the financial statements of property and real estate companies listed on the IDX and how variables like good corporate governance (GCG), company size, and leverage affected it. The objective of this study is to investigate the relationships between conservative indexes for financial statement accuracy and institutional ownership, managerial ownership, independent commissioners, company size, and leverage. This research examines the impact of these variables on financial statement integrity using multiple linear regression analysis and a sample of 64 organizations. The results demonstrate that institutional ownership, managerial ownership, and independent commissioners positively affect the accuracy of financial statements, whereas business size and leverage have significant negative impacts. These results provide valuable insights into the role of corporate governance mechanisms and firm characteristics in enhancing the transparency and reliability of financial reporting in the real estate and property sector.

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