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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 57 Documents
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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.218 KB) | DOI: 10.30630/aista.v1i2.17

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.187 KB) | DOI: 10.30630/aista.v1i2.18

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.894 KB) | DOI: 10.30630/aista.v1i2.19

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.907 KB) | DOI: 10.30630/aista.v1i2.20

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.218 KB) | DOI: 10.30630/aista.v1i2.22

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.362 KB) | DOI: 10.30630/aista.v1i2.24

Abstract

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.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Payakumbuh Elina Febrianti; Ferdawati; Reni Endang Sulastri; Welsi Haslina; Syafira Ramadhea Jr
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 1 (2023): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i1.25

Abstract

Motor vehicle tax is part of the local tax that contributes greatly to regional income in the city of Payakumbuh. Taxpayer compliance in paying taxes will be able to increase tax revenues so that regional income for development also increases. This study aims to obtain empirical evidence regarding the elements that can affect the compliance of motor vehicle taxpayers in paying their obligations. The variables that are the focus of this study are the influence of taxpayer awareness, sanctions, service quality and tax socialization on motor vehicle taxpayer compliance in Payakumbuh. This study took the population of motorized vehicle taxpayers who were recorded in SAMSAT Payakumbuh city by determining the sample using simple random sampling method. Data were collected by distributing questionnaires and the data analysis technique used multiple linear regression analysis. From this study, it was found that three elements, namely taxpayer awareness, tax service quality and tax socialization have an influence on taxpayer compliance in paying motor vehicle taxes in Payakumbuh, but for tax sanctions have no effect on taxpayer compliance in paying vehicle taxes. motorized in the city of Payakumbuh.
Pengaruh Tarif Pajak Efektif, Intenistas Persediaan dan Kepemilikan Mayoritas Terhadap Tax Avoidance pada Perusahaan Indeks Kompas100 Tahun 2017-2021 Suci Wulandari; Hari Stiawan
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 1 (2023): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i1.26

Abstract

This study aims to determine the effect of the effective tax rate, inventory intensity and majority ownership on tax avoidance in companies listed on Kompas 100 for 2017-2021. This type of research is quantitative using secondary data obtained from the Indonesia Stock Exchange (IDX). The research was conducted at companies with a compass index of 100. The data sampling technique used purposive sampling, 14 companies were used as research samples with observations for 5 years 2017-2021. The results of the study show that partially the effective tax rate and majority ownership do not have a significant effect on tax avoidance, while inventory intensity has a significant effect on tax avoidance. Simultaneously the effective tax rate, inventory intensity and majority ownership have a significant effect on tax avoidance.
Penyusunan Laporan Keuangan pada Yayasan Bundo Saiyo Riza Meilani Roskha; Ferdawati; Afridian Wirahadi Ahmad; Reni Endang Sulastri
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 1 (2023): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i1.27

Abstract

The final report is to comprise the financial report of the Bundo Saiyo Foundation according to the general standard of financial accounting. The creation of financial statements is set by Statement of Financial Accounting no. 1 (PSAK 1) and for non-profit entities set in the Standard Interpretation of Financial Accounting no. 35 (ISAK 35). The foundation is one form of a nonprofit entity that is primarily moving toward humanity with the primary goal of not making profit. The final research object for this project is the Bundo Saiyo Foundation, which is located at the Balai Gadang, Koto Tangah district, Padang City, West Sumatra. The Bundo Saiyo Foundation has not yet compiled a financial report and has only a record of cash in and cash out, so the true value of assets, liabilities and assets is unknown. The study results in a financial report composed of comprehensive income statements, statement of changes inn equity, financial position statements and cash flow statements. With the financial report expected transparency and accountability to the Bundo Saiyo foundation.
Strategi Komunikasi Pemasaran Pariwisata Di Era Digital (Studi Kasus Desa Wisata Kubu Gadang Di Padang Panjang) Gilang Surendra
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 1 (2023): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i1.30

Abstract

Changes in the development paradigm in the era of democratization and regional autonomy, namely from centralized to participatory, provide more open opportunities for community involvement in tourism at the local level. One form of community involvement in tourism is through the establishment of a tourist village. One of the tourist villages in the city of Padang Panjang is the Kubu Gadang Tourist Village. With the increasing number of tourist villages in Indonesia and West Sumatra, tourist villages have to make efforts to plan marketing communication strategies so that they can attract more visitors. Furthermore, to increase tourist visits, the Kubu Gadang Tourist Village has implemented several marketing strategies. This study aims to describe the marketing communication strategy used by Kubu Gadang Tourist Village in today’s digital era. The method used is in this study is descriptive qualitative. The data obtained in this study is from observations and interviews. The results of this study indicate that Kubu Gadang Tourist Village uses a marketing strategy in the form of using digital media such as online media and collaborating with national and local governments.

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