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Accounting Information System, Taxes, and Auditing Journal (AISTA)
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 5 Documents
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Search results for , issue "Vol. 3 No. 1 (2024): AISTA Journal" : 5 Documents clear
Pengaruh Stuktur Modal, Tax Avoidance Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Yani, Mulyani; Stiawan, Hari
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 1 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i1.45

Abstract

This study aims to examine the Effect of Capital Structure, Tax Avoidance on Firm Value with Dividend Policy as a Moderating Variable. The population in this study are all food and beverage companies listed on the Indonesia Stock Exchange in 2017-2021, a total of 43 companies. Determination of the sample in this study was by purposive sampling technique, so that the number of research samples obtained was 9 companies with 45 observational data. This study uses secondary data types with quantitative research methods. The data analysis technique used in this study is multiple linear regression analysis with a significance level of 5%. Hypothesis testing in this study was carried out using Eviews software version 10. Based on the test results, this study states that 1) Capital structure, Tax Avoidance has an effect on Firm Value. 2) Capital structure has a negative effect on firm value. 3) Tax Avoidance has no effect on Company Value. 4) Dividend Policy is unable to moderate the capital structure on Company Value. 5) Dividend Policy does not moderate Tax avoidance on Company Value.
Pengaruh Return On Assets, Debt To Equity Ratio, Total Assets Turn Over, Operating Cash Flow Dan Firm Size Terhadap Dividend Payout Ratio Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII) Periode 2022 Trizenda, Nadiyah; Frima, Rini; Sriyunianti, Fera
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 1 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i1.55

Abstract

The purpose of this research was to determine the effect of return on assets, debt to equity ratio, total assets turnover, operating cash flow and firm size on the dividend payout ratio of companies listed on the Jakarta Islamic index for the 2017-2021 period. There are 30 companies listed on the Jakarta Islamic index. The sampling technique used was purposive sampling so that 10 companies were used as samples in this study. Research data obtained from the website www.idx.co.id. The data analysis technique used panel data regression test. Data analysis using STATA 14 software. The results showed that return on assets had a positive effect on the dividend payout ratio, debt to equity ratio and total assets turnover had no effect on the dividend payout ratio, operating cash flow had a positive effect on the dividend payout ratio, and firm size had a negative effect on the dividend payout ratio. Return on assets, debt to equity ratio, total assets turn over, operating cash flow and firm size simultaneously affect the dividend payout ratio.
Pengaruh E-System Pajak, Self Assessment dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Zinny, Haffiz; Ahmad, Afridian Wirahadi; Zerma, Desi Handayani
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 1 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i1.57

Abstract

This research aims to examine the influence of the tax e-system, self-assessment, and tax understanding on the compliance of individual taxpayers who own restaurant businesses in the city of Padang. Data collection method for this research involves primary data by distributing questionnaires directly to the respondents. The population in this study consists of all restaurant taxpayers in Padang who are registered with BAPENDA Padang. The sampling technique used is simple random sampling with a 10% error rate according to the Slovin formula. The sample in this study consists of 83 individual taxpayers who own restaurant businesses. The data analysis method employed is multiple linear regression. The results of this study indicate that the tax e-system and self-assessment have an influence on the compliance of individual taxpayers. However, tax understanding does not have an influence on the compliance of individual taxpayers.
Pengaruh Fraud Hexagon terhadap Kecurangan Laporan Keuangan pada Perusahaan Sektor Industri yang Terdaftar di BEI Tahun 2019-2022 Humaira, Shirly; Dwiharyadi, Anda; Djefris, Dedy
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 1 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i1.66

Abstract

This study aims to investigate the influence of the fraud hexagon, comprising stimulus, opportunity, rationalization, capability, arrogance, and collusion, on instances of financial statement fraud within the industrial sector listed on the Indonesia Stock Exchange from 2019 to 2022, involving 48 companies. The components of the fraud hexagon are operationalized as follows: financial targets represent the stimulus, nature of industry proxy for opportunities, auditor changes indicate rationalization, director change signify capabilities, the frequent presence of CEO pictures reflects arrogance, and collaborations with government projects represent collusion. Through purposive sampling, 33 companies meeting specific criteria were selected, resulting in a total of 132 observations. Logistic regression was employed for data analysis, with IBM SPSS 26 used for data processing. The study's findings reveal that financial targets, nature of industry, auditor changes, director change, and the frequency of CEO pictures do not exert influence on financial statement fraud. However, collaboration with government projects is identified as a factor impacting financial statement fraud.
Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Pada Usaha Sandra Cake Ferdawati, Ferdawati; Rahayu, Sri; Heriyanto, Randy; Sulastri, Reni Endang; Haslina, Welsi
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 1 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i1.67

Abstract

Financial Accounting Standards for Micro, Small and Medium Entities is one of the Financial Standards established to make it easier for UMKM to prepare and present financial reports that are simpler and easier to understand. The purpose of financial reports for UMKM is to find out exactly how much the company's profits are. This can also make it easier for companies to apply for credit or assistance from the government. This research was carried out at Sandra Cake's business and aims to help companies prepare financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This research uses interview techniques, documentation and data analysis. The research results show that Sandra Cake still records and processes data manually. The company only has simple records of the number of product sales, so it cannot be known for certain the company's net profit. The main aim of this research is to increase the understanding of business owners and help meet the needs related to UMKM accounting.

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