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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 8 Documents
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Search results for , issue "Vol. 3 No. 2 (2024): AISTA Journal" : 8 Documents clear
Analisis Transparansi dan Akuntabilitas Penggunaan Dana BOS (Studi Kasus di SMP Negeri 31 Maluku Tengah) Manuhutu, Tirza; Adriansyah, Adriansyah
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 2 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i2.68

Abstract

The School Operational Assistance Fund (BOS) is government assistance as an effort to provide quality and affordable education to all levels of society at no cost. To achieve this goal, schools as education providers and recipients of BOS funds must be able to use the principles of accountability and transparency in the management and accountability of financial reports. Using qualitative descriptive methods, research was conducted at SMP Negeri 31 Central Maluku with the aim of finding out how BOS funds are managed and the implementation of accountability and transparency in financial reporting. Data collection was carried out using interviews, observation and documentation methods, while data analysis used data reduction techniques, data presentation and drawing conclusions. The results of the research show that the management of BOS funds at SMP Negeri 31 Central Maluku has been going well, as shown by the involvement of the BOS Fund management team, teachers and school committees starting from the planning, implementation and accountability stages which are in accordance with the technical instructions for the use of funds. BOSS. The implementation of the principles of accountability and management of BOS funds at SMP Negeri 31 Central Maluku has gone well. Accountability is carried out every quarter, then reporting transparency is shown by an information board regarding the actual use of BOS funds.
Analisis Efektifitas Dan Efisiensi Penggunaan Anggaran Belanja Barang / Operasional Pada Kantor Unit Penyelenggara Pelabuhan Serui Abdilla, Abdilla; Adriansyah, Adriansyah
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 2 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i2.69

Abstract

The Serui Port Organizing Unit Office, as part of the Ministry of Transportation, Directorate General of Sea Transportation, is a government entity that is obliged to carry out its duties with transparency, effectiv, efficiency and professionalism. This research aims to investigate the efectiveness and efficiency of budget use at the Serui Port Organizing Unit Office (UPP Serui), the factors that influence it, as well as the impact of the use of information technology and government budget policies. The research method used is quantitative by analyzing data from UPP Serui's financial reports in a certain period. Descriptive analysis is used to evaluate budget allocations and expenditure realization, while regression analysis is used to identify factors that influence efficiency. The research results show that economic growth, political stability, and economic size have a significant influence on the effectiveness and efficiency of budget use, while inflation is not significant. Apart from that, government budget policy also plays an important role in determining the efficiency of budget use at the UPP Serui Office.
Faktor-faktor Yang Mempengaruhi Pilihan Metode Depresiasi Di Perusahaan: Studi Kasus Pada Sektor Manufaktur Denny, Recka; Adriansyah, Adriansyah
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 2 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i2.70

Abstract

This research aims to identify the factors influencing the choice of depreciation methods in manufacturing companies in Indonesia. The selection of depreciation methods has a significant impact on financial statements, company performance, and stakeholder perceptions. Using a qualitative approach, this research analyzes the factors influencing the decisions of manufacturing companies in Indonesia in choosing depreciation methods. Through case studies, the research findings are expected to provide valuable insights for researchers and encourage the application and development of knowledge gained during the lecture period. The findings indicate that most manufacturing companies in Indonesia use the straight-line method to calculate the depreciation of their fixed assets, with the main factors influencing the choice of depreciation method being the type and age of the assets, as well as tax considerations.
Analisis Faktor-Faktor Yang Mempengaruhi Keterlambatan Dalam Penyelesaian Laporan Audit (Studi Kasus Pada KAP XYZ) Ali, Muhammad Fauzi; Surya, Firman; Zahara, Zahara
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 2 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i2.72

Abstract

This study aims to analyze what factors influence the delay in completing audit reports at KAP XYZ. This research uses a qualitative method with a descriptive design. Research data obtained through interviews. Based on the results of interviews with KAP XYZ auditors, conclusions can be drawn which include (1) Internal factors that cause delays in completing audit reports include lack of human resources, auditor overload, and auditor competence. Then, (2) External factors that cause delays in completing the audit report include delays in providing documents, unfriendly responses from clients, and data lost during delivery. The results of this study will help the auditor profession in an effort to improve the efficiency and effectiveness of the audit process so as to reduce or even avoid delays in completing audit reports at KAP XYZ.
Pengaruh Pengetahuan Perpajakan, Pengetahuan Akuntansi, dan Sikap Love of money Terhadap Kepatuhan Wajib Pajak UMKM Kuliner di Kota Padang Sain, Muhammad Husain; Djefris, Dedy; Handayani, Desi
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 2 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i2.74

Abstract

This research aims to identify the impact of tax knowledge, accounting knowledge, and love of money attitudes on taxpayer compliance among Culinary MSMEs in Padang City. The study was conducted on MSMEs in Padang City, with a sample size 100. MSME actors were selected using a purposive sampling method. Data was collected by distributing questionnaires directly to MSME participants. The data analysis techniques included partial hypothesis testing with a t-test and simultaneous hypothesis testing using an F-test. The results of this case study indicate that tax knowledge has a positive effect, accounting knowledge does not have a significant effect, and the love of money attitude also does not significantly impact taxpayer compliance among Culinary MSMEs in Padang City.
The Influence of Corporate Social Responsibilty on Tax Avoidance Endrawati, Endrawati; Dyana, Putri; Djefris, Dedy
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 2 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i2.76

Abstract

This research evaluates the disclosure of tax avoidance and corporate social responsibility in companies listed on the stock exchange and based on the age of the company. By using the effective tax rate indicator for tax avoidance and the Global Reporting Initiative for corporate social responsibility. This research was conducted on manufacturing companies in the basic materials sector listed on the IDX from 2018 to 2023. The sample selection in this study used the purposive sampling method and obtained 21 sample companies. The results of this study indicate that companies listed on the special and main monitoring boards tend to have higher corporate social responsibility disclosures and are more focused on social responsibility initiatives. This suggests that companies listed on the main and special monitoring boards are more focused on social responsibility, including environmental sustainability, human rights, and contributions to society. This research underscores the importance of the role of corporate social responsibility in creating long-term value and the competitiveness of the company. This research also shows that companies aged 5-10 years tend to reach the peak of disclosure in various aspects of corporate social responsibility. These results emphasize the importance of corporate social responsibility in creating a good reputation and supporting sustainable growth, especially in the context of companies of different ages.
Analisis Kebutuhan Pengguna Untuk Perancangan Aplikasi Database Laporan Keuangan Dengan Menggunakan Microsoft Access untuk UMKM Oliyan, Fitra; Heriyanto, Randy; Septriani, Yossi; Tania, Kesha
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 2 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i2.78

Abstract

Based on the observations conducted in the field, the financial recording in the company under study is still performed using a manual method, specifically through handwritten entries in a cash book. This recording process is limited to cash flow management, which includes tracking incoming and outgoing funds. To evaluate the availability of goods for purchase or sale, the business owner conducts physical checks at the storage location. Consequently, each transaction requires additional time for verification. In some cases, the owner is unaware that the requested inventory has run out during a sales transaction. This situation poses a significant obstacle for the owner in managing business operations. In response to the findings and issues faced, a simple accounting recording method that can directly generate financial reports using Microsoft Access is necessary. This research adopts a qualitative approach to gain a comprehensive understanding of user needs. The methods employed include interviews with the owner and analysis of the collected data and information. The study is conducted on a small and medium-sized enterprise (SME) in Padang that still utilizes a simple financial recording system. The outcome of this research is the creation of a database application for preparing financial reports designed according to user analysis needs
Analisis Proses Produksi dan Perhitungan Harga Pokok Produksi pada UKM Batagor ESQ Khairunnisa, Firda; Salsabila, Shafa; Simangunsong, Levia Eclesia; Tartiani, Yuni Astuti Tri
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 2 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i2.79

Abstract

The owner of the Small and Medium Enterprises (SMEs) Batagor ESQ is located in Bogor, in the implementation of financial records still needs help. One of the impacts of SMEs that have financial records is that they can know and control the expected level of business profits. In accordance with the name of the business, this SME carries out activities to produce and sell battery products. The purpose of this study is to analyze the production process and calculate the cost of production of Batagor ESQ SMEs. The research was carried out through interviews with the owners to get clear information. In addition, this research was also carried out by surveying the Batagor ESQ SMEs. The results of the research on the calculation of the Cost of Production (HPP) were obtained with a unit price of IDR 5.000. The results obtained from the application of the financial literacy concept turned out to be enough to increase their business, so that finances became more structured and clear. With a total revenue of IDR 70,000,000 and production costs of IDR 18,731,000 for a period of one month. The profit margin obtained by Batagor ESQ SMEs is 73.24%.

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