cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Buyung Solihin Hasugian
Contact Email
jurnalworksheet@dharmawangsa.ac.id
Phone
+6281376767017
Journal Mail Official
jurnalworksheet@dharmawangsa.ac.id
Editorial Address
Jl. K. L. Yos Sudarso No. 224 Medan
Location
Unknown,
Unknown
INDONESIA
Worksheet : Jurnal Akuntansi
Published by Universitas Dharmawangsa
ISSN : 28088557     EISSN : 28088573     DOI : https://doi.org/10.46576/wjs.v1i2
Core Subject : Economy,
Economics, Econometrics & Finance
Workhsheet adalah Jurnal Prodi Akuntansi yang ditertbitkan dan dikelola oleh Fakultas Ekonomi dan Bisnis Universitas Dharmawangsa (FEB UNDHAR). Jurnal ini diharapakan dapat menjadi alat informasi dan sosialisasi mengenai hasil-hasil penelitian yang mempunyai relevansi dengan : Akuntansi Keuangan Akuntansi Manajemen Akuntansi Pemerintahan Sistem Informasi Akuntansi Akuntansi Perpajakan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 39 Documents
 1   2   3   4 
Search results for , issue "Vol 5, No 1 (2025)" : 39 Documents clear
Pengaruh Good Governance dan Kompetensi Aparatur Negara Terhadap Pencegahan Fraud dengan Whistleblowing System sebagai Variabel Moderating di Pemerintah Kota Binjai Kinsky, Karina
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7576

Abstract

Fraud is one of the most important issue in Binjai City Government. Failures in e-government implementation and the whistleblowing system, along with incompetence among state apparatus, have created opportunities for fraud. The study uses a quantitative associative approach and analyzes data with Partial Least Square-Structural Equation Modeling (PLS-SEM) through SmartPLS software. The results show that Good Governance and State Apparatus Competence have a significant positive effect on Fraud Prevention. Additionally, the Whistleblowing System strengthens these relationships and serves as an important moderating control. This implies that improving governance and competence must be accompanied by an effective whistleblowing system. Therefore, Binjai City Government should focus on enhancing governance, competence, and the whistleblowing system to create a more transparent and accountable environment.
PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI DAN PENGALAMAN PEMERIKSA PAJAK TERHADAP PENDETEKSIAN KECURANGAN (FRAUD) DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI (STUDI PADA KPP DI KOTA MEDAN) Lubis, Mutiara Andora; Hani, Syafrida; Sari, Eka Nurmala
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7536

Abstract

This study was conducted to examine and analyze the influence of tax auditor skepticism, independence, and experience on Fraud detection with individual morality as a moderating variable. The study used an associative research approach. Data collection techniques included distributing questionnaires. The sampling technique used a quota sampling technique with 49 respondents and path analysis using SEM PLS version 4. Based on the results, it was concluded that Professional Skepticism has a positive and significant effect on Fraud at the Tax Office in Medan City. This means that when companies increase the application of Professional Skepticism, the Good performance will increase Fraud prevention. Independence has a positive and significant effect on Fraud prevention at the Tax Office in Medan City. This means that when companies improve the implementation of good independence, it will increase Fraud prevention. Tax auditor experience has a positive and significant effect on Fraud prevention at the Tax Office in Medan City. This means that when companies improve the implementation of good tax auditor experience, it will increase Fraud prevention. Professional skepticism has a positive and significant effect on Fraud prevention, with individual morality as a moderating variable at the Tax Office in Medan City. Individual morality mediates the effect of independence on Fraud prevention at the Tax Office in Medan City in a positive direction. This means that individual morality strengthens the relationship between independence and Fraud prevention. Individual morality mediates the effect of tax auditor experience on Fraud prevention at the Tax Office in Medan City. This means that individual morality strengthens the relationship between tax auditor experience and Fraud prevention
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS DALAM MENDUKUNG PENGENDALIAN INTERNAL KAS PADA PT AGRO SINERGI NUSANTARA ACEH BARAT Dewi, Nurmala; Tiara, Shita; Wirananda, Henny Andriyani; Silalahi, Alistraja Dison; Ovami, Debbi Chyntia
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7034

Abstract

Rapid economic development significantly drives company growth. This makes the role of accounting increasingly decisive in decision making related to company operations. This study aims to determine how the cash receipt and disbursement accounting information system at PT Agro Sinergi Nusantara Aceh Barat can support the effectiveness of internal control. The data analysis techniques used are data reduction, data presentation and drawing conclusions. The data used in this study are primary data conducted by direct interviews with financial employees at PT Agro Sinergi Nusantara Aceh Barat and secondary data obtained from reference books, scientific papers, documents, previous researchers or other reading materials related to this study. The results of the study indicate that the cash receipt accounting information system at PT Agro Sinergi Nusantara Aceh Barat has been designed with good internal control principles, such as the separation of functions between cash recipients and recorders, as well as the use of official documents such as proof of transfer and account mutations and the cash disbursement accounting information system at PT Agro Sinergi Nusantara Aceh Barat involves the stages of submission, verification, payment, to reporting via Accurate Online. However, this system still faces obstacles in terms of delays in returning cash disbursement receipts which causes recording errors because bookkeeping is done the day after payment This shows that internal control over cash disbursements has not been running optimally and requires improvement to support the company's financial accuracy, transparency and accountability.
PENGARUH TRANSPARANSI, KOMPETENSI, DAN SISTEM AKUNTANSI KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DENGAN PENERAPAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH SEBAGAI VARIABEL MODERASI (STUDI KASUS KANTOR WALIKOTA LANGSA) Syahrin, Ainul Alfi; Irfan, Irfan; Januri, Januri
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7489

Abstract

This research aimed to investigate the effects of transparency, competence, and financial accounting systems on the accountability of regional financial management, with the Government Internal Control System (SPIP) serving as a moderating variable. The study population comprised all 78 employees of the Finance Department at the Langsa Mayor’s Office, according to internal records as of January 2025. Using a saturated sampling technique, the entire population was included as the research sample, resulting in 78 respondents. Data were collected via questionnaires that had been validated and tested for reliability. The analysis was conducted using moderation analysis with SmartPLS 4.0 to assess both the direct impact of the independent variables on the dependent variable and the moderating effect of SPIP in enhancing or diminishing these relationships. The results show that transparency has a significant positive effect on the accountability of regional financial management, indicating that an increase in transparency can enhance the realization of accountable financial practices. The competency of regional government officials also demonstrates a significant positive effect, meaning that higher competency levels contribute to improved accountability in financial management. Furthermore, the financial accounting system shows a significant positive effect, suggesting that the effectiveness of accounting procedures and systems plays an important role in supporting accountability. Regarding the moderating effect of SPIP, transparency does not exhibit a significant influence, while both competency and the financial accounting system are strengthened by SPIP in their relationship with accountability. These findings highlight that SPIP serves as an important control mechanism that enhances the role of competence and financial accounting systems in achieving accountable regional financial management.
Pengaruh Financial Distress, Kompensasi Rugi Fiskal, dan Insentif Eksekutif terhadap Tax Avoidance (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019–2023) Yanti, Sesi Yuni; Sugiyarti, Listya
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7412

Abstract

This study aims to analyze the effect of Financial Distress, Fiscal Loss Compensation and Executive Incentives on Tax Avoidance in Property and Real Estate Sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sampling method used in this study uses the purposive sampling method, with a quantitative research type. The data used is secondary data, namely the company's annual financial report. The number of samples used in this study was 13 Property and Real Estate sector companies with observations for 5 (five) years, so that 65 observations were selected in the form of financial reports. The analysis used is panel data regression analysis using a fixed effect regression model with the EViews version 13 application tool. The results of the study show that simultaneously Financial Distress, Fiscal Loss Compensation and Executive Incentives have an effect on Tax Avoidance and partially Financial Distress has no effect on Tax Avoidance, Fiscal Loss Compensation has no effect on Tax Avoidance, and Effective Incentives has an effect on Tax Avoidance.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PERUSAHAAN FARMASI DI BEI 2020–2024 Halimah, Cici; Sembiring, Masta
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7660

Abstract

This study is motivated by indications of tax aggressiveness practices among pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX). Such practices raise concerns about corporate tax compliance and the transparency of financial reporting. To examine the factors influencing tax aggressiveness, this study employs a quantitative approach using panel data regression analysis. The independent variables include profitability and leverage, while the dependent variable is tax aggressiveness. The sample was selected using a purposive sampling method from pharmaceutical companies that met the criteria during the 2020–2024 period, with secondary data obtained from the official IDX website. Data analysis was conducted using E-Views 12 software. The results show that profitability and leverage have no significant effect on tax aggressiveness, either partially or simultaneously. The coefficient of determination (R²) of 0.0216 indicates that both variables explain only 2.16% of the variation in tax aggressiveness. These findings imply that other factors beyond profitability and leverage play a more dominant role in determining the level of tax aggressiveness among pharmaceutical companies in Indonesia
PENGARUH PEMAHAMAN PERPAJAKAN, KESADARAN WAJIB PAJAK DAN PENURUNAN TARIF PAJAK PP NO 23 TAHUN 2018 TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS UMKM MAKANAN DAN MINUMAN DI LUBUK PAKAM) Wulandari, Riska; Jayusman, Sri Fitria; Wibowo, Muhammad Rizaldy; Wirananda, Henny Andriyani
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7301

Abstract

This study aims to analyze the influence of tax understanding, taxpayer awareness, and tax rate reductions based on Government Regulation No. 23 of 2018 on taxpayer compliance of MSMEs in the food and beverage sector in Lubuk Pakam. The research method used is a quantitative approach with data collection techniques through questionnaires. The research sample consisted of 70 respondents who were MSMEs in the food and beverage sector in Lubuk Pakam. Data analysis was conducted using multiple linear regression analysis with SPSS software, including validity tests, reliability tests, classical assumption tests, and hypothesis tests (t-test, F-test, and coefficient of determination). The results show that tax understanding, taxpayer awareness, and tax rate reductions based on Government Regulation No. 23 of 2018 have a positive and significant effect on taxpayer compliance. These findings indicate that increasing tax understanding and taxpayer awareness, as well as the implementation of tax rate reduction policies, can encourage taxpayer compliance levels of MSMEs in the food and beverage sector in Lubuk Pakam. This study provides encouragement for the tax authorities to continue improving tax education and optimizing the implementation of tax rate policies that support MSME growth.
Pengaruh Pengetahuan Perpajakan dan Lingkungan terhadap Kepatuhan WPOP KPP Pratama Medan Timur Br Hutagalung, Camelya Adelyani; Dison Silalahi, Alistraja; Wardany, Sri; Wirananda, Henny Andriyani
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7474

Abstract

This study aims to determine and analyze the influence of tax and environmental knowledge on individual taxpayer compliance registered at the East Medan Pratama Tax Office (KPP Pratama). This study used a quantitative approach. The sample size was 100 individual taxpayers at the East Medan Pratama Tax Office. The data source used in this study was primary data. The data collection technique used a questionnaire. The data were analyzed using multiple linear regression with the help of SPSS version 25. The results show that tax knowledge has a positive and significant effect on taxpayer compliance. The environment also has a positive and significant effect on taxpayer compliance. Simultaneously, tax and environmental knowledge significantly influenced individual taxpayer compliance, contributing 50.4%. This study concludes that increasing tax knowledge and a supportive environment are crucial to encouraging individual taxpayer compliance. Therefore, it is recommended that the tax authorities strengthen education and outreach programs and encourage the role of the environment in fostering a culture of tax compliance.
PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN DENGAN EFEKTIVITAS SiPD SEBAGAI VARIABEL MODERATING PADA PEMERINTAHAN KOTA BINJAI Ocvianita, Ika; Irfan, Irfan; Hani, Syafrida
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7557

Abstract

This study aims to examine the impact of the Government Internal Control System (SPIP) and the Understanding of Government Accounting Standards on the Timeliness of Financial Report Submission, with the Effectiveness of the Regional Control Information System (SiPD) acting as a moderating variable in the Government of Binjai City. This research adopts a quantitative associative approach, utilizing path analysis through SmartPLS 4 software. A total of 80 questionnaires were distributed for the study. The findings reveal that SPIP has a positive and significant effect on the timeliness of financial report submission. Additionally, the understanding of Government Accounting Standards also has a positive and significant impact. Moreover, the effectiveness of SiPD plays a moderating role, strengthening the relationship between SPIP and the timeliness of financial report submission, as well as enhancing the effect of understanding Government Accounting Standards on the timeliness of financial reporting.

Page 4 of 4 | Total Record : 39

 1   2   3   4 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol 5, No 1 (2025) Vol 4, No 2 (2025) Vol 4, No 1 (2024) Vol 3, No 2 (2024) Vol 3, No 1 (2023) Vol 2, No 2 (2023) Vol 2, No 1 (2022) Vol 1, No 2 (2022) Vol 1, No 1 (2021)