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INDONESIA
Journal of Governance, Taxation, and Auditing
Published by Indonesia Strategic Sustainability
ISSN : 28306392     EISSN : 29622522     DOI : 10.38142/jogta
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Governance, Taxation and Auditing (JoGTA) is a journal developed by PT Keberlanjutan Strategies Indonesia (Sustainability Strategies Indonesia). The International Journal of Environmental, Sustainability and Social Science aims to related to current research on the scope of the journal also covers accounting information systems, management information systems, finance, government which are part of Governance, taxation and auditing for the achievement of the goals of sustainable development.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 167 Documents
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Stock Price Reaction Analysis Before And After The Announcement Of The First Covid-19 PSBB Implementation On The LQ-45 Index Listed On The Indonesia Stock Exchange FAJARIYAH, Saadila; DJASULI, Mohamad
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.165 KB) | DOI: 10.38142/jogta.v1i2.401

Abstract

This study was conducted to determine the reaction of stock prices before and after implementing the PSBB for the first time. Stock price reactions were measured by abnormal returns and trading volume activity using the event study method with an adjusted market model approach. The population used in this arrangement is the number of companies listed on the LQ-45 index for the February-July 2020 period, as many as 45 companies. The sample used a saturated sampling technique for as many as 45 companies. This research data uses secondary data consisting of daily stock closing prices and daily stock trading volumes with an observation period of seven days before the event, one day when the PSBB was implemented, and seven days after the PSBB was implemented. The statistical tools used were the normality test and the one-sample t-test. The results of this study indicate that there is a significant average abnormal return. However, there is no difference in abnormal returns before and after implementing the first PSBB. Besides that, the results show a significant average trading volume activity. However, trading volume activity is the same before and after the first PSBB implementation.
The Influence Company Size, Profitability and KAP Size on Audit Delay in Property and Real Estate Sector Companies Listed on The IDX in 2018-2021 WAHYUNI, Dwi Tasya Indah
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.952 KB) | DOI: 10.38142/jogta.v1i2.411

Abstract

Financial statements are defined as records containing information relating to the financial condition of a company in an accounting period which can bring various benefits to a number of partiesi whoi havei ani interesti in making economic decisions. One of the responsibilities that have been placed on firms that have been listed on the Indonesia Stock Exchange as a kind of corporate management responsibility to the company's external stakeholders is the timely submission of financial reports. Both internal and external factors may have an impact on how accurately the financial statements of the organization are presented. Therefore, the purpose of this study is to ascertain how the firm size, profitability, and KAP size affect audit delay in companies in the property and real estate industry listed on the Indonesia Stock Exchange between 2018 and 2021. Using the purposive sampling technique, a sample of 35 companies is acquired annually, for a total sample of 140 during the course of the four-year study. The secondary data used in this study comes from firm financial statements, which will subsequently be subjected to multiple linear regression analysis. using a computer application, specifically IBM SPSS Version 26. According to the study's findings, firm size and KAP size have no statistically significant effects on audit time, whereas the profitability variable has a significant negative impact.
Analysis of The Effectiveness of Implementation SAP R/3 In PT. ABC WANGKAR, Anneke
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.355 KB) | DOI: 10.38142/jogta.v1i2.420

Abstract

This research analyses the effectiveness of SAP R/3 toward user satisfaction in using the application. The research is in PT ABC, manufactured in paper and tissue products. The research questions of this research are: "Is there any gap between the user expectation about the effectiveness of the application and the application's performance? Are some factors, which are integrated data, reliable report, processing time, and flow of information between departments significantly, affecting the user satisfaction in using SAP R/3?" The data for this research is collected using questionnaires to the employees of four departments in PT. ABC, which are the Sales and Marketing Department, Finance and Accounting Department, Production Department, and Logistics Department. The analysis used in the research is Gap Analysis and Multiple Regression Analysis. The results of this research are: "There is a gap between the user expectation about the effectiveness of the application and the application performance. There are three factors that significantly affect user satisfaction in using SAP R/3, which are integrated data, reliable report, and processing time." The benefit of the research is the effectiveness of the SAP R/3 implemented in PT. ABC. The research result can be used as a reference for further improvement of SAP R/3.The research results can be used as a reference for other companies or organizations implementing SAP R/3.
Implementation Of Activity Program Planning And Budget Accountability In Efforts To Increase The Performance Of State Universities (Case Study at Kupang State Agricultural Polytechnic) BEREK, Yudithiane Magdalena Florence; KASE, Petrus; ROSARI, Petrus E D
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.635 KB) | DOI: 10.38142/jogta.v1i2.437

Abstract

The Kupang State Politani Strategic Plan (Renstra) for 2015-2019 is the primary reference in preparing the Work Plan (Renja) and Budget Work Plan (RKA). Therefore each work unit is required to propose and align activities in the Strategic Plan so that it will be more focused and planned in achieving the targets that have been set. However, in its implementation, many obstacles were found in the program and budget preparation process, where some of the processes needed to meet the activity performance indicators previously set in the strategic plan. This research is qualitative, with primary and secondary data collected through interviews, documentation and observation. Then the data collected is analyzed using data analysis techniques from Miles & Huberman consisting of three streams of activities that coincide, namely: data reduction, data presentation, and conclusion/verification. The results of the study found that the accountability of program planning activities and budgets to improve performance at the Kupang State Polytechnic was analyzed using the Process accountability model, namely; (a) fast service to activity program planning and budgeting, (b) responsive to activity program planning and budgeting and (c) low cost to activity program planning and budget has not been fulfilled while for inhibiting factors the accountability of activity program planning and budgeting to improve performance at the Kupang State Politany are; (a) human resource performance, (b) incidental or emergency priority needs that must be used at that time and, (c) leadership changes that can change program planningactivities and budgets at the Kupang State Politani.
The Effect Of Earning Per Share And Debt To Equity Ratio On Stock Price With Independent Commissioners As Moderation Variable (Study On Infrastructures Sector Companies Listed On The IDX Period 2018-2021) HALIM, Maria Monica Angela; SAERANG, David Paul Elia; KOROMPIS, Claudia Wanda Melati
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.049 KB) | DOI: 10.38142/jogta.v1i2.440

Abstract

The stock price is a reflection of the value of a company. The higher the stock price, the higher the value of the company. The company's share price is very important for various parties. The better the information provided by the company's management, the better the signals received by investors, resulting in the company's share price will increase in line with the Signaling Theory. This study aims to determine the effect of Earning Per Share and Debt to Equity Ratio on share prices with Independent Commissioners as moderation variables in infrastructure sector companies listed on the Indonesia Stock Exchange. The sample used was an infrastructure sector company listed on the Indonesia Stock Exchange for the 2018-2021 period that met the predetermined criteria, namely 47 samples. The data source used is quantitative data. The analysis techniques used include descriptive statistical analysis, outer models, inner models and hypothesis testing with the help of the SmartPLS 3.0 program. the results showed that Earnings per share and Debt to equity ratio influenced stock prices and independent commissioners did not moderate the effect of Earning Per Share and Debt to Equity Ratio on Stock Prices.
The Effect of Liquidity Ratio, Solvency Ratio, Profitability Ratio and Listing Age to Audit Delay of Insfratucture Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2021 Period KOLEANGAN, Justy Nathaneil Pangkey; LAMBEY, Robert; KOPOJOS, Peter Marshall
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.556 KB)

Abstract

The financial statements of companies go public must be audited by independent auditors before being presented to the public. This process takes time which is called audit delay, audit delay is calculated from the closing date of the book until the date of the audit report. The deadline from the OJK is 90 days after closing the books. Late publication of financial reports has a negative impact on the company. This study aims to determine the effect of Liquidity Ratios, Solvency Ratios, Profitability Ratios, and Listing Age on Audit Delay in Infrastructure Sector Companies listed on the IDX. The research method used is quantitative. The population used is the Infrastructure Sector companies listed on the IDX. The sample used is Financial Statements that have been audited and published in Infrastructure Sector Companies Listed on the IDX for the 2018-2021 period of 47 samples. The Source of data used is secondary data. The analytical techniques used in this study include descriptive statistical analysis, outer models, inner models, and hypothesis testing with the SmartPLS3.0 program. The results of the study show that the Liquidity Ratio affects audit delay. Meanwhile, the Solvability Ratio, Profitability Ratio, and listing age do not affect audit delay
Analysis of the Implementation of ISO 9001:2015 Quality Management System to Improve Organizational Performance (Study in the Regional Human Resource Development Agency in NTT Province) KURNIAWATI, Pramesti; NURSALAM, Nursalam; NEOLAKA, Melkiesedek N. B. C.
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.445

Abstract

The Regional Human Resources Development Agency (BPSDMD) of the Province of NTT as one of the Regional Government Institutions has the obligation and commitment since 2020 to implement the ISO 9001: 2015 quality management system. This needs to be done because in reality the NTT Provincial BPSDMD in the implementation of organizational functions related to planning, organizing, implementing and evaluating organizational tasks is not optimal, the lack of availability of facilities and infrastructure to support organizational tasks, limited programs, curriculum and learning modules, not optimal human resource development organizational task manager because the number of human resources is still minimal.The method used in this study is a qualitative research method, with a case study approach carried out at the NTT Province BPSDMDD with a total of 77 informants, then the collected data will be analyzed using data analysis techniques from Creswell (2016: 264-268)Based on the results of the research and discussion in the previous chapter, the authors can conclude that the application of the ISO 9001: 2015 quality management system to improve organizational performance at the Regional Human Resources Development Agency for the Province of NTT according to the International Organization for Standardization (iso.org, 2015) states that there is 7 principles underlying the ISO 9001: 2015 Quality Management System with positive findings on (1) Process Approach, (2) Improvement and (3) Evidence Based Decision Making whereas; (4) Customer Focus, (5) Leadership, (6) Engagement of People and (7) Relationship Management were found to be ineffective.
Analysis of Performance-Based Budget Management in Christian Colleges (STAKN) Kupang GIRI, Heti Anita; KASE, Petrus; ROZARI , Petrus E De
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.449

Abstract

This study analyzed performance-based budget management at STAKN in 2018-2020. This study examines STAKN's 2018-2020 performance-based budgeting. This type of research is a case study with a qualitative descriptive method. The type of data used is primary data in the form of interviews with key informants and secondary data originating from the financial reports of STAKN Kupang and other supporting data for three years, namely 2018-2020. The study shows that the implementation of performance-based budgeting at STAKN Kupang in terms of input, output, and outcome indicators is in line with the theory. The study shows that the implementation of performance-based budgeting at STAKN Kupang in terms of input, output, and outcome indicators is in line with the theory. At the planning stage, it is not optimal because specific points in the Strategic Plan are irrelevant in the work program; budget proposals from units and study programs are not all absorbed in the DIPA; and planning has not been maximized, causing several revisions in the current budget year. All input and output indicators have been met at the budget's implementation stage. It is just that the outcome indicators at this stage cannot be appropriately measured. Furthermore, all indicators have been fulfilled at the budget evaluation stage and are following the performance-based budgeting theory and the budget reporting stage. At the reporting stage, STAKN Kupang has implemented it on time and can be accounted for following applicable regulations.
The Influence of Tax Understanding, Tax Socialization, and Financial Conditions on MSME Taxpayer Compliance in Manado City KAHAR, Nadia Anggriani; SONDAKH, Jullie J; PINATIK, Sherly
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.450

Abstract

The global economy is still recovering in some countries, including Indonesia. Aside from being a source of state revenue, taxes are expected to provide a stimulus for national economic recovery. Taxes make a large contribution to the state, the size of tax revenue is determined by the level of tax compliance. Micro, Small and Medium Enterprises have potential in tax revenue. However, the tax contribution of MSMEs is still low. This study aims to clarify the impact of tax understanding, tax socialization, and financial status on compliance of MSME taxpayers in Manado City. This type of research is quantitative research using descriptive statistical analysis methods and multiple linear regression with a survey approach. Analyzes were performed using the IBM SPSS Statistics 22 computer application. The population in the study was MSMEs registered with Dinas Koperasi UKM in Manado City in Manado City. The research sample is 100 MSMEs that have NPWP with the sampling technique using purposive sampling. The results show that understanding of taxation, socialization of taxation, and financial conditions partially and simultaneously influenced the compliance of MSME taxpayers in Manado City.
Evalution of Individual Tax Receipts During The Covid-19 Pandemic at the Manado Pratama Tax Service Office PERTIWI, Rini; KALANGI, Lintje; SUWETJA, I Gede
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.451

Abstract

Tax revenue is the main source to increase state revenue. Therefore, to increase tax revenue, one of the efforts made by the government is that taxpayers are entrusted with calculating, depositing and reporting their payable taxes. Impact on sources of funds and spending. This happened due to the impact of the COVID-19 pandemic. The various new policies that have been established by the government to combat the ongoing COVID-19 pandemic are of course closely related to revenue from the tax sector and state spending to fund COVID-19 prevention. This study aims to determine individual tax revenue during the COVID-19 pandemic at Manado Pratama Tax Service Office. The method used in this research is a descriptive qualitative research method. Sources of data used are primary data and secondary data. The results of the study show that individual tax revenues have decreased significantly in 2020 during the COVID-19 pandemic compared to the years before the COVID-19 pandemic.

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