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Edward Fazri
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edward.fazri@piksiinputserang.ac.id
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reaction@jurnal.piksiinputserang.ac.id
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Jalan Raya Cilegon-Serang KM.08 Kramatwatu Serang-Banten 42161
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Review of Accounting and Taxation
Published by Poiiteknik Piksi Input Serang
ISSN : 29854873     EISSN : 29619904     DOI : https://doi.org/10.61659/reaction
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
eview of Accounting and Taxation (REACTION) is a peer review journal published by Piksi Input Serang Polytechnic. Our journal focuses on scientific and practical development of accounting and taxation. Our journal is published twice a year in June and December. Our journal is open access as a form of contribution to the development of accounting and tax science. our journal accepts various types of research and various research methods
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
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Search results for , issue "Vol. 2 No. 2 (2023): December 2023" : 5 Documents clear
EVALUATION OF ACCOUNTING INFORMATION SYSTEMS ON BUDGETING, USE AND REPORTING OF FUNDS REGULAR SCHOOL OPERATIONAL AID (BOS). (CASE STUDY IN SMA NEGERI 4 KOTA SERANG BUDGET YEAR 2020) Deny Aditya; Khoirunnisa, Dini; Fahmi Ramadhan, Muhammad
Review of Accounting and Taxation Vol. 2 No. 2 (2023): December 2023
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v2i2.160

Abstract

Purpose - This study aims to analyze and determine the application of Accounting Information Systems in the field of Budgeting, Use and Reporting of Regular School Operational Assistance (BOS) Funds at SMA Negeri 4 Kota Serang. Design/methodology/approach - The research was conducted at SMA Negeri 4 Kota Serang. This study uses a qualitative approach. Qualitative Approach Method is a research method based on the philosophy of post positivism used to examine the condition of natural objects, where the researcher is the key instrument. Finding - The Accounting Information System related to the BOS Fund has actually existed since 2019 and was socialized in early 2020. This application created by the Ministry of Education and Culture has been able to accommodate all financial activities from the Regular School Operational Assistance Fund but in its implementation there are many components of incomplete item names, making it difficult for users to operate. A good system is a system that is made to make it easier for users to operate, understandable and structured. Originality - The budget will be able to run effectively based on the time of planning before budgeting, good and careful planning will ensure that the budget implementation function can run effectively and efficiently as expected
PROCEDURE FOR COLLECTION OF RECEIVABLES WITH RECEIVABLES BILL AT PT INTEGRASI PRODUKTIVITAS INDONESIA Pratiwi, Esti Utami; Fikri, Ahmad Rijalul
Review of Accounting and Taxation Vol. 2 No. 2 (2023): December 2023
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v2i2.169

Abstract

Purpose - The purpose of this Final Project Research is to find out the process of making Receivables Collection Procedures with Receivables Bill at PT Integrasi Productivity Indonesia. The method used in this study is qualitative descriptive. Design/methodology/approach - The techniques used in collecting the data obtained are primary data and secondary data. Finding - PT Integrasi Productivity Indonesia as a company engaged in services really needs a Receivables Collection Procedure. With the establishment of Receivables Collection Procedures, it can help minimize the occurrence of payment delays by customers that cause bad debts, especially at PT Integrasi Productivity Indonesia. With the information obtained from this Receivables Collection Procedure, financial staff can carry out receivables collection better by using the procedures that have been made. Originality -
The Effect of Managerial Ownership on Firm Value with Accounting Conservatism and Earnings Quality as Intervening Variables Diah Safitri; Windu Mulyasari; Nana Nofianti
Review of Accounting and Taxation Vol. 2 No. 2 (2023): December 2023
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v2i2.170

Abstract

Purpose - This research aims to determine the effect of managerial ownership on firm value with accounting conservatism and earnings quality as intervening variables. Design/methodology/approach - Multiple linear regression with SPSSv25 software and route analysis with an online Sobel calculator were utilized for analysis. Finding - According to the findings of this study, management ownership has a negative and considerable impact on firm value. Furthermore, managerial ownership has a considerable and favorable impact on accounting conservatism and earnings quality. Accounting conservatism and profit quality can thus be employed as intervening factors in this investigation. Originality - This research raises the issue of firm value seen from the perspective of ownership structure. The difference of this research is investigating the influence of these factors by looking at accounting conservatism and earning quality. The research was conducted because the influence of ownership structure on firm value gave inconsistent results.
IMPLEMENTATION OF E-SAMSAT SERVICE INNOVATIONS IN AN EFFORT TO INCREASE MOTOR VEHICLE TAXES AT THE SERANG CITY SAMSAT OFFICE Asih Machfuzhoh; intan Puspanita; Karlina Eka Putri
Review of Accounting and Taxation Vol. 2 No. 2 (2023): December 2023
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v2i2.171

Abstract

Purpose - This writing is to determine the application of e-Samsat service innovation in increasing motor vehicle tax revenues as well as the supporting and inhibiting factors for the implementation of e-Samsat Design/methodology/approach - This writing uses a descriptive method with data collection techniques in the form of interview, observation and documentation techniques. The object of writing is the Serang City Samsat Office. Finding - The results of the study indicate that e-Samsat service innovation is one of the efforts to increase motor vehicle tax revenues. The supporting factors for the e-Samsat service make it easier for the public to pay motor vehicle taxes with online transactions, supporting infrastructure, and a fast and smooth network system, while the inhibiting factor found is that e-Samsat is not fully online. system, there is still a lack of e-Samsat socialization. Samsat to the community, and the habit of using formal and informal intermediary services which are still more popular with the community Originality - to achieve the goal of better e-Samsat innovation, the Serang City Samsat Service has perfected e-Samsat into a full online system, especially in the PKB payment procedure, intensified the socialization of e-Samsat to the public, and collaborated with more banks. Keyword - Implementation, e-Samsat, Motor Vehicle Tax. Paper Type – Research Paper
Effects of Firm Size and Capital Structure on Firm Value (Empirical Study of Telecommunication Companies Listed on the Indonesia Stock Exchange for 2018-2021) Mahirah, Annisaa; Uzliawati, Lia; Soleha, Nurhayati
Review of Accounting and Taxation Vol. 2 No. 2 (2023): December 2023
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v2i2.172

Abstract

Purpose - The purpose of this study is to determine the effect of firm size and capital structure on firm value using data from telecommunication companies listed on the Indonesia Stock Exchange in 2018-2021. Design/methodology/approach - The method used is quantitative research with secondary data from 16 companies. The sample was taken using the purposive sampling method. This study used a multiple linear regression. Finding - According to the research findings, (1) firm size has a significant positive impact and (2) capital structure does not. In this research model, the value of determination (R squared) is 0.110 or 11%. The calculated F value is 3.202 > 3.175 and the sig F value is 0.049 < 0.05. Originality -

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