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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 9 Documents

Search results for , issue "Vol. 1 No. 2 (2022): AISTA Journal" : 9 Documents clear

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

Analisis Pengaruh Penghargaan Finansial, Pertimbangan Pasar Kerja, Lingkungan Keluarga Dan Fleksibilitas Kerja Terhadap Minat Menjadi Akuntan Publik (Studi Empiris Mahasiswa Akuntansi Perguruan Tinggi Negeri Di Kota Padang) May Neni Elviadmi; Desi Handayani; 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 the effect of financial rewards, labor market considerations, family environment and work flexibility on interest in becoming a public accountant. This research is a quantitative research. The method of data collection was using a questionnaire instrument which was distributed online via google form . Distributed to accounting students of state universities in Padang City who have met the criteria. The sample used was 204 people using the proportional stratified random sampling method . Analysis of the data used is multiple linear regression analysis using SPSS version 25. Based on the results of data processing, it can be concluded that financial rewards, labor market considerations, family environment and work flexibility have a positive and significant effect on interest in becoming a public accountant. Keywords: Interests, Public Accountants, Financial Awards, Labor Market Considerations, Family Environment and Work Flexibility

Pengaruh Perceived Usefulness, Ease of Use, Security dan Risk terhadap Penggunaan E-wallet pada Mahasiswa Politeknik Negeri Padang Aprilyani Wirheny Putri; Wiwik Andriani; Firman Surya
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 2 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

This study was conducted to determine the effect of perceived usefulness, ease of use, security and risk on use behavior the e-wallet in Politeknik Negeri Padang students. This study uses a quantitative approach. The population of this study is Politeknik Negeri Padang students who use e-wallet. The sampling method in this study was non-probability sampling with accidental sampling technique so that a sample of 110 respondents was obtained. The data used is primary data obtained through the distribution of online questionnaires via google form. The hypothesis testing in this study used multiple linear regression analysis which was processed with the help of the IBM SPSS version 25 program. The results showed that the perceived usefulness and ease of use variables had a positive effect on use behavior the e-wallet, while the perceived security variable does not have a positive effect on use behavior the e-wallet, and the perceived risk variable does not negative effect on use behavior the e-wallet in Politeknik Negeri Padang students. In addition, simultaneously the variables of perceived usefulness, ease of use, security and risk effect on use behavior the e-wallet in Politeknik Negeri Padang students.

Pengaruh Motivasi, Biaya Pendidikan dan Lama Pendidikan Terhadap Minat Mahasiswa Akuntansi Untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk) Helni Rahma Fitri; Zahara; Ulfi Maryati
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 2 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

Penelitian ini bertujuan untuk mengetahui pengaruh motivasi, biaya pendidikan dan lama pendidikan terhadap minat mahasiswa akuntansi untuk mengikuti Pendidikan Profesi Akuntansi (PPAk). Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Metode pengumpulan data menggunakan data primer dengan cara memberikan kuesioner kepada responden. Populasi penelitian ini adalah mahasiswa akuntansi perguruan tinggi di Kota Padang. Sampel yang digunakan sebanyak 142 responden. Metode pengambilan sampel pada penelitian ini menggunakan convenience sampling. Teknik analisis yang digunakan adalah regresi linear berganda yang diolah dengan bantuan program IMB SPSS versi 25. Hasil penelitian ini menunjukkan bahwa variabel motivasi karir, motivasi kualitas dan lama pendidikan berpengaruh dan signifikan terhadap minat mahasiswa akuntansi untuk mengikuti PPAk, sedangkan variabel motivasi ekonomi dan biaya pendidikan tidak berpengaruh terhadap minat mahasiswa akuntansi untuk mengikuti PPAk

Tingkat Pendapatan, Sanksi Perpajakan, dan Gender Terhadap Kepatuhan Pajak Kendaraan Bermotor (Studi Kasus pada Wajib Pajak Kendaraan Bermotor di Kota Padang) Estesia Nita Estesia Nita; Afridian Wirahadi Ahmad; Elfitri Santi
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 2 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

ABSTRAKTujuan dari penelitian ini adalah untuk mendapatkan bukti secara empiris mengenai pengaruh tingkat pendapatan, sanksi perpajakan dan gender terhadap kepatuhan wajib pajak kendaraan bermotor. Populasi penelitian ini adalah pembayar pajak kendaraan bermotor yang terdaftar di SAMSAT Kota Padang. Penelitian ini merupakan penelitian kuantitatif dengan metode pengumpulan data menggunakan instrument kuesioner. Teknis analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda dan uji t-test dengan menggunakan program SPSS versi 26. Berdasarkan hasil pengolahan data menunjukan bahwa tingkat pendapatan wajib pajak tidak berpengaruh signifikan terhadap kepatuhan wajib pajak dalam pembayaran pajak kendaraan bermotornya, sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotornya, gender tidak terdapat beda antara jenis kelamin perempuan dan laki-laki terhadap kepatuhan wajib pajak. Sedangkan secara simultan tingkat pendapatan dan sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor.Kata kunci: Tingkat Pendapatan, Sanksi Perpajakan, Gender, Kepatuhan Wajib Pajak. ABSTRACTThe purpose of this study was to obtain empirical evidence regarding the effect of income levels, tax sanctions and gender on motor vehicle taxpayer compliance. The population of this study are motor vehicle taxpayers registered at SAMSAT Padang City. This research is a quantitative research with data collection method using a questionnaire instrument. Technical analysis of the data used in this study is multiple linear regression and t-test using the SPSS version 26 program. significantly to taxpayer compliance in paying motor vehicle tax, gender there is no difference between the sexes of women and men to taxpayer compliance. Meanwhile, simultaneously the level of income and tax sanctions have a significant effect on taxpayer compliance in paying motor vehicle taxes.Keywords: Income Level, Tax Sanctions, Gender, Taxpayer Compliance.

Analisis Perhitungan Harga Pokok Produksi dengan Metode Process Costing pada Usaha Bubur Ayam Cianjur Kang Ade yoanna monica; rasyidah mustika; Randy Heriyanto; Endrawati
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 2 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

This study aims to analyze the calculation of the cost of goods manufactured using the Process Costing Method and presentation of profit/loss obtained at the Cianjur Kang Ade Chicken Porridge Business using the Full Costing Method for the period June 2022. The Cianjur Kang Ade Chicken Porridge Business is a company engaged in the manufacture which produces chicken porridge, yellow rice and uduk rice. In collecting research data, the method used was interviews conducted directly with the owner, and observation of the processes or activities contained within the company. After the research was completed, the cost of goods manufactured for each product was obtained in June 2022, namely chicken porridge Rp. 6,622/portion, yellow rice Rp. 6,089/portion, and nasi uduk Rp. 6,062/portion. In addition, the profit earned by Kang Ade's Cianjur Chicken Porridge Business for June 2022 amounted to IDR 23,173,009

Pengaruh Literasi Keuangan, Gender Dan Gaya Hidup Terhadap Perilaku Pengelolaan Keuangan Mahasiswa Yossi Septriani; Lidya Suzanna; Rasyidah Mustika
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 1 No. 2 (2022): AISTA Journal
Publisher : Politeknik Negeri Padang

The purpose of this research is to find out empirically relationship between financial literacy, gender and lifestyle with financial management behavior. This research was conducted by taking a sample of accounting students from Politeknik Negeri Padang in West Sumatera. The theory used in this research is Theory of Plan Behaviour theory. Using the Slovin formula and purposive sampling techniques, 90 students were selected as samples. The results of the study that financial literacy did not have a relationship with financial management behavior. Meanwhile, gender and lifestyle has a relationship with financial management behavior. However, simultaneously the three variables, namely financial literacy, gender, and lifestyle have a relationship with financial management behavior.

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Home Page

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Editorial Team

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Reviewer

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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

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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

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