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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 165 Documents
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The Effect of Market Value Added, Market Capitalization, and Foreign Ownership on Stock Return in Energy Sector Companies Indonesia Stock Exchange SUGIANTARA, I Dewa M; ALEXANDER, Stanly W.; WOKAS, Heince R. N.
Journal of Governance, Taxation and Auditing Vol. 2 No. 2 (2023): Journal of Governance, Taxation and Auditing (October - December 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i2.804

Abstract

The rate of return is one of the primary considerations in making investment decisions. Stock return is the result obtained from stock investment activities, which can be in the form of realized returns and expected returns. This study aims to determine the effect of Market Value Added, Market Capitalization, and Foreign Ownership on Stock Returns. The object research was carried out at Energy Sector Companies listed on the Indonesia Stock Exchange from 2017 to 2021. This type of research is quantitative research using a purposive sampling technique. There are 26 sample companies selected from 39 companies. The sample is determined based on: 1) Energy sector companies listed on the main board of the Indonesia Stock Exchange for the 2016-2017 period. 2) Energy sector companies that do not publish annual reports for the 2017-2021. 3) Energy sector companies must provide complete data according to the research variables. This study analyzed data using multiple linear regression, with statistical processing using IBM SPSS 26. The analysis of this study shows that market value added and capitalization affect stock returns. Meanwhile, foreign ownership does not affect stock returns.
Evaluation of the Application of Sales Tax Incentives on Luxury Goods to Motor Vehicle Sales During the Covid-19 Pandemic At Pt Hasjrat Abadi Manado Tendean Branch R. UMBOH, William; SABIJONO, Harijanto; SUWETJA, I Gede
Journal of Governance, Taxation and Auditing Vol. 2 No. 2 (2023): Journal of Governance, Taxation and Auditing (October - December 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i2.825

Abstract

The Sales Tax on Luxury Goods incentive is a policy implemented by the Government which is a stimulus for the community's economy to increase and help restore the country's economy. This study aims to determine whether applying Sales Tax incentives on Luxury Goods on Motor Vehicles during the COVID-19 Pandemic affects Motor Vehicle Sales at PT Hasjrat Abadi Manado Tendean Branch. This research is descriptive qualitative research with the data used as primary data obtained from sources or informants. The results showed that the Sales Tax Incentive on Luxury Goods affects Motor Vehicle Sales at PT Hasjrat Abadi Manado Tendean Branch. This can be seen in the percentage increase in Motor Vehicle Sales of 112% for the first, 30% for the second, and 49% for the third period. Based on the data and discussion, a conclusion can be obtained that applying Sales Tax incentives on Luxury Goods during the COVID-19 period at PT Hasjrat Abadi Manado Tendean Branch is by applicable regulations and provisions.
The Influence of the use of Financial Technology and Financial Literacy on the Consumptive Behavior of Students of the Faculty of Economics and Business, Sam Ratulangi University SENOBUA, Sriwahyuni; SONDAKH, Jullie J.; RONDONUWU, Sintje
Journal of Governance, Taxation and Auditing Vol. 2 No. 2 (2023): Journal of Governance, Taxation and Auditing (October - December 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i2.826

Abstract

Currently, there are still many people who have difficulty in managing finances, including students. This can be seen from wasteful behavior and also prioritizing wants over their needs. This study aims to: (1) determine whether the use of financial technology affects the consumptive behavior of students of the Faculty of Economics and Business, Sam Ratulangi University (2) determine whether financial literacy affects the consumptive behavior of students of the Faculty of Economics and Business, Sam Ratulangi University. The method used in this thesis research is descriptive method with quantitative approach. The population in this study were active students of the Faculty of Economics and Business, Sam Ratulangi University in the 2022-2023 academic year. This study used a simple random sampling method with a sample size of 100 respondents. The data source in this study is primary data. Data collection techniques using survey methods using questionnaires as data collection instruments. The data analysis technique used in this research is multiple regression analysis using IBM SPSS version 25. The results obtained are that partially the use of financial technology has a positive and significant effect on the consumptive behavior of students of the Faculty of Economics and Business, Sam Ratulangi University and financial literacy has a negative and significant effect on the consumptive behavior of students of the Faculty of Economics and Business, Sam Ratulangi University.
Tax Planning Analysis on Corporate Income Tax Article 25 At PT Unoson Manado KARLOS, Sharon Ester Hermien; WANGKAR, Anneke; PANGERAPAN , Sonny
Journal of Governance, Taxation and Auditing Vol. 2 No. 2 (2023): Journal of Governance, Taxation and Auditing (October - December 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i2.848

Abstract

Tax planning is to minimize the tax burden and implement tax compliance, such as calculating, paying, and reporting the tax payable correctly and punctually. PT Unoson Manado received the SP2DK for the fiscal year 2020 with several findings, including the underpayment of Corporate Income Tax. It is caused by the error of calculating the tax burden. This research will determine whether the tax planning could prevent the calculation error in the subsequent fiscal years. The research design used in this research is qualitative with a descriptive approach. The result of this research shows that there are several things on the fiscal income statement of PT Unoson Manado for the year 2020, such as the costs are not fully specified, there is a difference in the calculation between the commercial depreciation and fiscal depreciation, and analyzing on the applicable tax regulations has not been thoroughly done. Therefore, doing the tax planning with its steps and reconciliation can prevent the calculation error in the subsequent fiscal years.
Application of Target Costing To Reduce Production Costs And Increase Profits at CV. Tiga Putra Perkasa KAROUWAN, Gabriella Anatasya Maria; ALEXANDER, Stanly W.; GERUNGAI, Natalia Y. T. 
Journal of Governance, Taxation and Auditing Vol. 2 No. 2 (2023): Journal of Governance, Taxation and Auditing (October - December 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
Evaluation of Performance Assessment Based on Value for Money in Regional Genuine Revenue Agency in North Sulawesi Province GAMPAMOLE, Ecclessia Evangelie; MORASA, Jenny; MARADESA, Djeini
Journal of Governance, Taxation and Auditing Vol. 2 No. 4 (2024): Journal of Governance, Taxation and Auditing (April - June 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Regional Revenue Agency of North Sulawesi Province is a public sector institution that has the duties and functions of carrying out the mandate of the community. As a Regional Government, public sector institutions must be responsible for carrying out their duties, one of which is in Financial Management. Value for money is one of the procedures for measuring the performance of public accountants to assess the Financial Management of the Regional Revenue Agency of North Sulawesi Province. This study aims to find out how the performance of Bapenda North Sulawesi Province in managing finances. This research is a descriptive qualitative research in which the data were obtained from interviews and Documentation. The results of the study show that the financial management of the North Sulawesi Province Bapenda is good because the finances of the North Sulawesi Province Bapenda are included in the criteria of Economical, Highly Efficient, and Very Effective even though in 2020 and 2021, the North Sulawesi Province Bapenda in carrying out the Realization of Local Own Revenue did not reach the Revenue Budget target Indigenous Area that has been targeted.
The Effect of Leadership Style and Competence on Performance With Job Satisfaction as an Intervening Variable KAWISANA, Putu Gede Wisnu Permana; NARINDRA, A.A Ngurah Mayun; DHARMANEGARA, Ida Bagus Agung
Journal of Governance, Taxation and Auditing Vol. 2 No. 3 (2024): Journal of Governance, Taxation and Auditing (January - March 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.870

Abstract

Throughout human civilization's history, it has been known that the dynamics and movements of an organization, to some extent, depend on humans as the implementers in carrying out organizational activities. When examined in general, the success of an organization or a company in achieving its goals depends on the components within the organization itself, such as leadership, employees, programs, objectives, facilities, and infrastructure available. Performance is crucial in a company because it is closely related to the activities carried out by employees. Mangkunegara (2010) defines employee performance as the quality and quantity of work an employee achieves in carrying out their tasks by their responsibilities. Competence is a fundamental characteristic of an individual that influences how they think and act, make generalizations about all situations they encounter, and endure within a person for a considerable period (Ruky, 2006). Leadership style has a strong positive influence on Performance. In an institution, organizational behavior factors also directly or indirectly affect Performance. This study focuses on all SMEs (Small and Medium-sized Enterprises) near Badung Regency, using random sampling for testing variables with Smart PLS 4.0. From the research results, leadership style does not significantly influence employee performance; competence has a significant positive relationship with employee performance. Job satisfaction does not have a significant influence on employee performance. Leadership style does not have an indirect influence on employee performance. Competence does not indirectly influence employee performance through job satisfaction.
The Effect of Income, Interest Rates, and Quality of Service on Decisions to Granting Credit DEWI, Ni Putu Emi Kristina; DEWI, I Gusti Ayu Ratih Permata; KAWISANA, Putu Gede Wisnu Permana
Journal of Governance, Taxation and Auditing Vol. 2 No. 3 (2024): Journal of Governance, Taxation and Auditing (January - March 2024)
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 PRATIWI, Anak Agung Trisna Dwi; KAWISANA, Putu Gede Wisnu Permana; AZIS, Ita Sylvia Azita
Journal of Governance, Taxation and Auditing Vol. 2 No. 3 (2024): Journal of Governance, Taxation and Auditing (January - March 2024)
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 JULIARTHA, I Kadek; SUPUTRA, I Wayan; DHARMANEGARA, I. B. Agung
Journal of Governance, Taxation and Auditing Vol. 2 No. 2 (2023): Journal of Governance, Taxation and Auditing (October - December 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.

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