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Claudia Wanda Melati Korompis
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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 330 Documents
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Application of Target Costing To Reduce Production Costs And Increase Profits at CV. Tiga Putra Perkasa Gabriella Anatasya Maria KAROUWAN; Stanly W. ALEXANDER; Natalia Y. T.  GERUNGAI
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i2.849

Abstract

Target Costing is a method or strategy that allows companies to target product costs based on the selling price expected by consumers. This study aims to determine whether the application of target costing can be a tool to reduce production costs and increase profits at CV. Tiga Putra Perkasa. The analysis method used in this research is descriptive qualitative analysis. Namely, data collected through interviews and then described, and the type of research used is descriptive qualitative. This research will describe the application of target costing to CV. Tiga Putra Perkasa to compare production costs and profits obtained before and after implementing target costing. The company can save production costs of Rp 7,456,700. The results of this research showed that the impact on the increase in profits earned by the company from 37.4% before the application of target costing can increase to 42.7%, which shows that the company's expected profit target of more than 40% can be achieved by using target costing. The research results show that the company can reduce production costs so that the profit increase reaches 5% using target costing
The Effect of Income, Interest Rates, and Quality of Service on Decisions to Granting Credit Ni Putu Emi Kristina DEWI; I Gusti Ayu Ratih Permata DEWI; Putu Gede Wisnu Permana KAWISANA
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.872

Abstract

Study This aims to know the Influence of Income, Interest Rates, and Quality Service Against Awarding Decision Credit to BPR throughout the Regency Gianyar. The magnitude sample used as many as 72 respondents using purposive sampling. All data from the distribution questionnaire was used and analyzed using multiple linear regression and hypothesis testing (t-test and f-test). Research results show that (1) Income positively influences Award Decision Credit at the BPR of the Regency Gianyar. (2) Interest Rates influential and favorable to Award Decision Credit at the BPR of the Regency Gianyar. (3) Quality Service influential positive to Award Decision Credit at the BPR of the Regency Gianyar. This study has the influence and impact that: 1) Income positively influences Award Decision Credit at the BPR of the Regency Gianyar. 2) Interest Rates are influential and favorable to Award Decision Credit at the BPR of the Regency of Gianyar. 3) Quality Service positively influences Award Decision Credit at the BPR of the Regency Gianyar.
The Effect of Accounting Perceptions, Accounting Knowledge, and Motivation on the use of Accounting Information Systems in Petang District Anak Agung Trisna Dwi PRATIWI; Putu Gede Wisnu Permana KAWISANA; Ita Sylvia Azita AZIS
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.873

Abstract

This research was conducted based on differences in the focus of discussion on the influence of accounting perceptions, accounting knowledge of MSME actors, and motivation on using accounting information systems in Petang District. In addition, there are also research problems, such as the results of preliminary observations made at MSMEs in Petang District found phenomena such as running the system not always going well, there were human resources which were not ready to implement the system, so it took longer to implement it. This study aims to analyze and explain the effect of accounting perceptions, accounting knowledge of MSME actors, and motivation on the use of accounting information systems in the Petang District. This research was conducted in Petang District with a population of 41 SMEs and a sample of 35 SMEs with 70 respondents. All data obtained from the questionnaire distribution is feasible, then analyzed using multiple linear regression analysis processed with the SPSS 25.0 program. The results of hypothesis testing indicate that accounting perceptions have a positive and significant effect on usage system information accounting. The accounting knowledge of MSME actors has a positive and significant effect on usage system information accounting. Motivation has a positive and significant effect on usage system information accountancy.
The Influence of Work Ethic, Work Discipline, And Physical Work Environment of Productivity Employees at PT Jenggala Keramik Bali in Jimbaran Badung Regency I Kadek JULIARTHA; I Wayan SUPUTRA; I. B. Agung DHARMANEGARA
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i2.876

Abstract

This research was conducted at PT. Jenggala Keramik Bali is a company that operates in the production sector by analyzing HR management objects, namely work ethic, work discipline and physical work environment on employees work productivity. The sample used was 84 employees. The data analysis technique used is multiple linear regression analysis. The results of this research show that work ethic, work discipline and physical work environment influence the productivity of production employees at PT Jenggala Keramik Bali. For further research, it is hoped that the variables of job satisfaction, work stress, and work family conflict will be added to find out other factors that can influence nurse performance. It is also recommended for further research to expand the scope of research so that it can provide a broader paradigm view.
The Impact of Individual Characteristics, Work Environment, and Organization Culture Against Employee Performance at PT Telkom Akses Witel Denpasar Kadek Ryandana Wisma ANANNTA; Putu Jerry KUSUMA; Ida Bagus Agung DHARMANEGARA
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i2.877

Abstract

This research examines and analyzes the influence of individual characteristics, work environment, and organizational culture on employee performance. This research was conducted at PT. Telkom Access Witel Denpasar by arriving! The research consisted of 73 respondents using random sampling techniques. All data obtained from the questionnaire distribution is suitable for use, then analyzed using multiple linear regression hypothesis testing (t-test and f-test). The results showed that (1) Fritung (65,229)> Fable (2.74) with a significance value of F of 0.000<0.05, then Ho is rejected. This means the individual characteristic variable (X1). Work environment (X2) and organizational culture (X3) simultaneously have a positive and significant effect on employee performance (Y). The regression coefficient ß1 (individual characteristic variable) is 0.523. The regression coefficient ß2 (work environment variable) is 0.186, indicating that the better the work environment, the greater the employee performance at PT. Telkom Access Witel Denpasar. The regression coefficient B3 (organizational culture variable) is 0.267, indicating that the better the organizational culture, the greater the employee performance at PT. Telkom Access Witel Denpasar.
The Influence of Standard Operational Procedures and Supervision on The Performance of Employees of PT. Swadharma Sarana Informatika Denpasar I Made Agus Hoki Teges SAKA; Ni Kadek Adinda Putri SUDIVIA; I.B Agung DHARMANEGARA
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i2.878

Abstract

This research aims to determine and analyze the influence of standard operational procedures and supervision on the performance of PT employees. Swadharma Sarana Informatika Denpasar. The population uses PT employees. Swadharma Sarana Informatika Denpasar and a sample of 54 respondents. The data collection methods used are questionnaires, observation, and documentation studies. Data analysis techniques use instrument tests, classical assumption tests, multiple linear regression analysis, hypothesis testing (F and T tests), and coefficient of determination tests (R²). The research results show that standard operational procedures and supervision positively and significantly affect employee performance at PT. Swadharma Sarana Informatika Denpasar, Standard operational procedures positively and significantly affect employee performance at PT. Swadharma Sarana Informatika Denpasar. This means that the more standard operational procedures are improved, the more employee performance at PT will increase. Swadharma Sarana Informatika Denpasar, Supervision positively and significantly affects employee performance at PT. Swadharma Sarana Informatika Denpasar. This means that the more supervision is improved, the more employee performance at PT will increase. Swadharma Sarana Informatika Denpasar.
The Influence of Human Capital, use of Information Technology, and Internal Control on the Quality of Financial Reports at BPR in Denpasar Komang Ratu Karina ANGELIN; Partiwi Dwi ASTUTI; Putu Budi ANGGIRIAWAN
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i2.879

Abstract

This research aims to test the influence of human capital empirically, the use of information technology, and internal control on the quality of financial reports. The sample used in this research was saturated, namely 30 BPRs with addresses in Denpasar. This research data is quantitative and was collected using a questionnaire. The analysis technique used is the multiple linear regression analysis technique. The results of this research are that human capital has a positive and significant effect on the quality of financial reports, the use of information technology has a positive and significant effect on the quality of financial reports, and internal control has a positive and significant effect on the quality of financial reports. In addition, this provides implications for future researchers to add other variables such as internal audit, accounting information systems, and others. It is necessary to increase the number of samples and expand the scope of research, which is more comprehensive than BPR in Denpasar.
Evaluation of the Super Tax Deduction Policy on Research and Development Activities in Indonesia Kalyana Mitta KRISTANTI; Prianto Budi SAPTONO
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.888

Abstract

The Indonesian government encourages industrial sector participation in research and development (R&D) activities. One of the government's supports in increasing private R&D is issuing a super tax deduction (STD) policy for R&D activities. However, the number of taxpayers who have received confirmation of conformity to carry out R & D still needs to be more extensive compared to the total number of taxpayers. This research aims to evaluate the effectiveness of applying STD to R&D activities. This study uses a qualitative method. Data collection was carried out through in-depth interviews and literature studies. The research results show that STD incentives are not fully effective with two-dimensional indicators. First, the suitable policy has not run optimally because the goal of providing STD incentives to increase research and development activities in Indonesia has not been achieved. Second, the right environmental dimension has yet to be effective due to the potential for multiple interpretations related to recognizing and recording R&D costs between accounting and taxes.
Analysis of Accounting Treatment of Income Based on Psak No. 72 At PT. Pegadaian Regional V Manado Office Ummi Aiman LASALEWO; Jullie J. SONDAKH; Meily Y. B. KALALO
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.890

Abstract

Revenue is an essential component in a company's profit and loss report, which influences the company's sustainability. The greater the income earned, the more the company will profit, and vice versa. Therefore, the accounting treatment of income must be by applicable financial accounting standards to present the company's financial reports fairly and accurately. This research aims to determine how income accounting is treated based on PSAK No. 72 at PT. Pegadaian Regional Office V Manado. This type of research uses descriptive qualitative research methods. The data collection methods used in this research are interviews and documentation. The results of research that has been carried out show that the recognition, measurement, and presentation of income at PT. Pegadaian Regional Office V Manado is by PSAK No. 72; it is just that the disclosure is not entirely by PSAK No. 72 because it has yet to disclose the separation of income based on the classification of nature, amount, and time.
The Effect of Tax Collection, Tax Audit, and Taxpayer Compliance on Tax Revenue at the Primary Tax Service Office in Manado Geneva Z. O. TENDEAN; Sonny PANGERAPAN; Olivia Y. M. SARDJONO
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.893

Abstract

This study aims to determine the effect of tax collection, tax audit, and taxpayer compliance on tax revenue at the Primary Tax Service Office in Manado for 2018-2022. Tax collection is measured by the number of Tax Collection Letters (STP) for corporate taxpayers, tax audits are measured by the number of Notice of Tax Assessments (SKP) for corporate taxpayers, and taxpayer compliance is measured by the ratio of the number of corporate tax returns received divided by the number of corporate taxpayers at the Manado Primary Tax Service Office. This type of research is quantitative research using secondary data. The sampling technique used was total sampling, and resulted in 60 research samples. The data analysis technique in this study is multiple linear regression using the SPSS 26 program. The results showed that tax collection does not affect tax revenue, tax audits positively affect tax revenue, and taxpayer compliance positively affects tax revenue.

Page 29 of 33 | Total Record : 330

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