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Accounting Information System, Taxes, and Auditing Journal (AISTA)

aista
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Published by Politeknik Negeri Padang

ISSN : - EISSN : 29618630 DOI : -

Core Subject : Economy, Science,

Computer Science & IT Economics, Econometrics & Finance

Accounting Information System, Taxes, and Auditing Journal (AISTA) adalah jurnal peer-review yang tertarik pada segala hal yang berkaitan dengan akuntansi, audit, perpajakan, dan sistem informasi. Jurnal AISTA siap menerima naskah tentang segala aspek yang berhubungan dengan akuntansi. Tujuan didirikanya AISTA adalah untuk menyebarluaskan penelitian di bidang akuntansi, auditing, perpajakan, dan sistem informasi. Jurnal AISTA mengundang naskah semua metode penelitian, baik yang kualitatif maupun kuantitatif tentang topik-topik berikut: Information System Financial Accounting Auditing Taxes Financial Technology Ethics, Fraud, and Internal Control Risk Management Business Digital Enterprise Resource Planning (ERP) System Electronic Commerce Systems IT Controls AISTA adalah jurnal akses gratis. Pembaca dapat membaca, mengunduh, menyalin, mendistribusikan, mencetak, mencari, atau menautkan ke teks lengkap artikel ini tanpa biaya apa pun. Semua makalah yang dikirimkan ditinjau oleh setidaknya dua reviewer sebelum diterima untuk publikasi.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 49 Documents

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Sistem Informasi Skema Pelaporan Alokasi Dana Desa Pada Nagari Dona Kurnia; Ryan Amanda; Murni Hayati
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 1 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

Village funds in the nagari are budgeted by the central government which are distributed to all corners of the village/nagari in Indonesia, the funds are used for activities that support the progress of the village/nagari. The information system for reporting village fund allocation schemes at the nagari is designed to assist the nagari office in the process of reporting the realization of village funds in the form of a special application with the best security system so that the realization of village funds is presented more quickly, precisely and efficiently. In this study, the author uses research methods through observation and interview data collection methods as well as system development methods, namely the Development Life Cycle System (SDLC) and a tool for designing an information system. designed. The village fund allocation reporting scheme information system in Nagari Ladang Laweh is designed to be implemented in a programming language, where the programming language used is Visual Basic 2010 with MySQL DBMS. After the research was carried out, a more structured information system was produced and was very helpful for the Ladang Laweh village office in facilitating the making of village fund allocation reports that were able to process village fund allocation reports quickly, precisely and efficiently so as to produce accurate reports and facilitate the mayor in the decision-making process. for the next budget submission.

Rancangan input-ouput Pengembangan Aplikasi AFAD untuk Pembukuan perusahaan yang memiliki usaha jasa dan dagang Endrawati; Elsa Rusdina; Dita Maretha Rissi; Elfitri Santi
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 1 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

This study aims to design an application program for financial reporting at the Mardhotillah Truss Store quickly and automatically using Microsoft Access. The results of the study found deficiencies in the Mardhotillah Truss Store, namely in terms of recording transactions and in preparing financial statements. Therefore, the author provides a solution for Mardhotillah Truss Stores to use the Microsoft Access computer application to assist the Store in recording transactions and preparing financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) quickly and automatically. This application has advantages because the form uses Visual Basic for Application (VBA) and there is a login facility. The forms used for transaction input are the account list form, the fixed asset list form, the goods list form, the goods category list form, the supplier list form, the customer list form, the service type list form, the wage rate list form, and the initial balance form for accounts receivable, the form beginning balance of debt, beginning of inventory balance form, sales form, purchase form, debt payment form, receivable receipt form, service order form, completed service form, fixed asset depreciation posting form, closing journal posting form and general journal form. This application generates the required reports, namely financial statements (profit and loss statements, changes in equity reports, statements of financial position) and transaction reports.

Peran Zakat Sebagai Pengurang Penghasilan Kena Pajak Desi Handayani
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 1 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

Zakat and taxes are two expenses that must be met by Muslim taxpayers. But there is a thought when zakat is paid whether the tax must still be paid. Does it not cause a double burden for Muslim taxpayers. This concern is accommodated by the government by making zakat as deduction from taxable income. With a decrease in taxable income will certainly reduce the tax burden that must be paid. But there are still many ordinary people who do not know this. For those who already know, there are still many who have not used it, because there are still many of the taxpayers pay their zakat not through an amil zakat institution or agency established or legalized by the government. So that the income zakat paid cannot reduce the taxable income. This study aims to describe in a narrative way how zakat can be a deduction from taxable income by referring to the applicable laws and regulations. Based on the description, income zakat can be deducted from taxable income if it meets the requirements set by the government in the laws and regulations and supporting regulations. It is hoped that this research can be a medium of socialization for the community to take advantage of zakat as a deduction from taxable income. For the government to make a policy of zakat as a tax deduction as in a country where the majority of the population is Muslim.

Relevansi Nilai Dari Nilai Wajar dan Corporate Governance: Cross Country Analysis Anda Dwiharyadi
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 1 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

This study aims to measure fair value to the relevance and to find the mechanism of corporate governance strengthens the relevance of fair value to stock prices. The results show that the fair value of assets and fair value of liabilities has value relevance at the 5% and 1% confidence levels, respectively. However, the coefficient of fair value of liabilities is negative. If fair value is interacted with corporate governance mechanisms, only the number of board of commissioners meeting frequency that has value relevance is positive. This shows that the number of meetings of the board of commissioners strengthens the value relevance of the fair value of assets. The number of audit committees will weaken the value relevance of the fair value of assets. If the number of members is too large, the audit committee tends to lose focus and participate less. The number of audit committees with financial and accounting backgrounds does not moderate the value relevance of the fair value of assets. Big 4 Audit Office, weakens the value relevance of the fair value presentation of assets. If tested separately, the fair value presentation of both assets and liabilities has no value relevance, either for companies with high or low meeting frequency.

SIBAD; Sistem Informasi Akuntansi Berbasis Database Solusi Pembukuan untuk Toko Beras Endrawati; Aulia Fitri; Firman Surya; Syafira Ramadhea Jr
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 1 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

This study aims to design a computer-based accounting information system and a database application-based accounting information system (SIBAD) using Microsoft Access 2016, which will make it easier to optimize work and minimize errors that occur such as data loss at the Lisa/Emi Rice Shop. The method used in collecting data in this research is interviews with company owners, observing inventory in the warehouse and studying the data provided by company owners, and document review. The data analysis method of this research uses quantitative and qualitative methods. The design of SIBAD using Microsoft Access 2016 starts from the design of the input process output. The design made consists of the company data input menu, beginning balance input, transaction input, and financial reports. The accounting information system that runs at the Lisa/Emi Rice Shop includes a purchase accounting system, a sales accounting system, a cash receipts accounting system, a cash disbursement accounting system for debt payments, and a cash disbursement accounting system for operational costs.

Pengaruh Risiko Pembiayaan Mudharabah dan Musyarakah terhadap Profitabilitas Bank Syariah Bukopin Murni Hayati; Dona Kurnia; Efmi Maiyana
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 1 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

The objective of this research to test the influence of Mudharabah and Musyarakah Financing Risks on Profitability of Sharia Bank Bukopin. Samples were Financial Statements of Sharia Bank Bukopin listed BEI period 2017 until 2021. Variable in this research are Mudharabah and Musyarakah Financing Risks as independen variable and Profitability as dependen variable. Measured of Mudharabah Financing Risks variable used Non Performing Financing (NPF_Mudharabah Financing Risks). Measured of Musyarakah Financing Risks variable used Non Performing Financing (NPF_Musyarakah Financing Risks). Whereas Measured of Value Profitability variable used Return on Assets (ROA).The regression model explores the relationship between Mudharabah Financing Risk and Musyarakah Financing Risk and its contribution to the Profitability of Sharia Bank Bukopin. The result reveal that Mudharabah Financing Risk effected nagatively and insignificant to Profitability, Musyarakah Financing Risk effected nagatively and insignificant to Profitability, as well as Mudharabah and Musyarakah Financing Risks effected nagatively and insignificant to Profitability of of Sharia Bank Bukopin.

Penyusunan Laporan Keuangan berdasarkan ISAK 35 Eliyanora; Devi Indah Sari; Ferdawati
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 1 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

This study aims to show how a non-profit entity or non-profit organization such as a foundation in preparing financial statements. The foundation's financial statements are prepared in accordance with ISAK (Interpretation of Financial Accounting Standards) No. 35 where non-profit organizations must also prepare financial statements and report to users of financial statements. Based on ISAK 35 financial statements, it is necessary to prepare Statements of Financial Position, Statements of Comprehensive Income, Statements of Changes in Net Assets and Statements of Cash Flows by adjusting account naming according to ISAK 35. For the preparation of these financial statements, the help of Microsoft Excel is used. With this Excel program, the preparation of financial reports will be faster and more efficient, and the form of recording and reports can be made according to the needs of the entity.

Pengaruh pengetahuan, sanksi, dan kualitas pelayanan pajak terhadap wajib pajak kendaraan bermotor di kabupaten agam Fadhilah Al Usna; Dedy Djefris; Dita Maretha Rissi
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 2 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

This study aims to determine whether tax knowledge, tax sanctions, and tax service quality are related to taxpayer compliance. This type of research is quantitative research. The data collection method in this study used oral questionnaires to respondents as well as interviews, observations, and literature studies. The population of this research is all Agam Regency Taxpayers who are registered in SAMSAT Lubuk Basung. The sample used in this study were taxpayers who were registered at SAMSAT Lubuk Basung, amounting to 100 people. The sampling technique used is the purposive sampling technique used in determining the criteria from those tested in this study. Data analysis in this study used multiple linear regression analysis using the SPSS version 25 program. The results of this study indicate that knowledge of taxation, taxation and service quality have a significant effect on taxpayer compliance in paying for motorized vehicles in Agam Regency. Keywords: Knowledge of taxation, tax sanctions, service quality, and tax compliance

Faktor-Faktor Yang Memengaruhi Perilaku Penggunaan Fitur PayLater pada Aplikasi Shopee (SPayLater) Dengan Model UTAUT2 Oca Amartya Awdes; Firman Surya; Zahara
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 2 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

This study aims to determine the factors that can influence the behavior of using the paylater feature in the Shopee application (SPayLater) using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) model. The factors used in this study are performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, and habits. Respondents of this study were Politeknik Negeri Padang students who used the paylater feature in the Shopee application (SPayLater). The data used is primary data obtained using a survey technique by distributing online questionnaires via google form. Analysis of research data using multiple linear regression analysis with the help of the IBM SPSS version 25 program. The results showed that performance expectancy and habits had a positive effect on the behavior of using the Paylater feature on the Shopee application (SPayLater), while the factors of effort expectancy, social influence, facilitating conditions, hedonic motivation, and price value do not have a positive effect on the behavior of using the paylater feature on the Shopee application (SPayLater ).

Pengaruh Layanan Go-Food, layanan Go-Send dan Bonus Insentif terhadap Pendapatan Driver Go-Jek Di Kota Padang Pasca Pandemi Melisa Sundari Putri Melisa; Desi Handayani; Randy Heriyanto
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 2 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

This study aims to determine whether Go-Food services, Go-Send services, and incentive bonuses have an effect on Go-Jek driver income after the Pandemic. This data of research is quantitative research. The data collection method in this study used a questionnaire. The population of this study are all Go-Jek drivers in the city of Padang. The sample used in this study were Go-Jek drivers in the city of Padang who had met the criteria of reaching 97 people. The data analysis of this study used multiple linear regression analysis using the SPSS version 25 program. The results of this study indicate that Go-Food services, Go-Send services, and incentive bonuses have a positive and significant effect on the income of Go-Jek drivers in Padang City. Keywords: Go-Food Service, Go-send Service, Incentive Bonus and driver income

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Endrawati

Contact Email
aistajournal@pnp.ac.id

Phone
+6281289816225

Journal Mail Official
aistajournal@pnp.ac.id

Editorial Address
Kampus Politeknik Negeri Padang, Limau Manih, Padang - Sumatera Barat

Location
Kota padang,

Sumatera barat

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Endrawati

Contact Email aistajournal@pnp.ac.id

Phone +6281289816225

Journal Mail Official aistajournal@pnp.ac.id

Editorial Address Kampus Politeknik Negeri Padang, Limau Manih, Padang - Sumatera Barat

Location Kota padang, Sumatera barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Endrawati

Contact Email
aistajournal@pnp.ac.id

Phone
+6281289816225

Journal Mail Official
aistajournal@pnp.ac.id

Editorial Address
Kampus Politeknik Negeri Padang, Limau Manih, Padang - Sumatera Barat

Location
Kota padang,

Sumatera barat

INDONESIA