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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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Pengaruh Kecerdasan Emosional, Minat Belajar, Dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Dasar (Studi Kasus Mahasiswa Akuntansi Politeknik Negeri Padang) Tesa Sofyra; Sukartini; Yossi Septriani
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.v2i1.31

Abstract

This study aims to determine the effect of emotional intelligence, interest in learning, and learning behavior on the level of understanding of basic accounting. This research is a quantitative research. The method of data collection is using a questionnaire instrument which is distributed online via google form. The population of this research is the Accounting students of the Padang State Polytechnic class of 2018, 2019, and 2020 for the Accounting DIV study program and the 2019 and 2020 batches for the Accounting DIII study program totaling 367 people. The research sample amounted to 159 people. Samples were taken using a selection method with certain criteria. Analysis of the data used is multiple linear regression analysis using SPSS version 23. Based on the results of data processing, it can be concluded that partially emotional intelligence has no significant effect on the level of understanding of basic accounting, interest in learning has a significant effect on the level of understanding of basic accounting and learning behavior has an effect significant to the level of understanding of basic accounting, while simultaneously emotional intelligence, interest in learning, and learning behavior affect the level of understanding of basic accounting.
Pengaruh Inventory Intensity, Kepemilikan Institusional dan Komisaris Independen Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Pertambangan Batu Bara yang terdaftar di Bursa Efek Indonesia Tahun 2018 - 2022) Febriyani, Yesi; Oktapiani, Eka
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 2 (2023): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i2.39

Abstract

This study aims to determine the effect of Inventory Intensity, Institutional Ownership and Independent Commissioners on Tax Avoidance in coal mining companies listed on the Indonesia Stock Exchange. The research period used is the 2018-2022 period. The type of research used in this research is quantitative with secondary data methods. Determination of the research sample using purposive sampling method and based on existing criteria obtained 35 company data and analyzed using panel data regression technique with random effect model to test the hypothesis. Testing the hypothesis in this study uses multiple linear regression using Eviews version 10. The results of this study indicate that simultaneously it shows that Inventory Intensity, Institutional Ownership and Independent Commissioner jointly affect tax avoidance. The ability of the independent variable to explain the dependent variable is 12% while the remaining 88% is explained by other variables outside this research model. The results of this study show that partially, inventory intensity and institutional ownership have no effect on tax avoidance. Meanwhile, the independent commissioners partially influence tax avoidance.
Pengaruh Computer Anxiety dan Computer Attitude Terhadap Keahlian Menggunakan Accurate Accounting Software Maqfira, Rizki; Sukartini, Sukartini; Endrawati, Endrawati
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 2 (2023): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i2.41

Abstract

This research was conducted to determine the effect of computer anxiety and computer attitude expertise in using accurate accounting software. This research was conducted on students of the Politeknik Negeri Padang Accounting Department who have taken the course Computer Accounting II (Accurate). The research method used is method quantitative by collecting data using a questionnaire and measured using a likert scale. The method of determining the sample using a purposive sampling method with a total a sample of 169 respondents. The results of this study indicate that the computer anxiety has no effect on skills using accurate accounting software and computer attitude has no effect on skills using accurate accounting software.
Analisis Efektivitas Penerapan Sistem Pengendalian Internal Pada Manajemen Sarana dan Prasarana Di MTsS Al-Abror Muara Soma Hasibuan, Nisa Sri Rahayu; Nurbaiti, Nurbaiti; Syafina, Laylan
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 2 (2023): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i2.42

Abstract

This study aims to determine the effectiveness of implementing the internal control system in the management of facilities and infrastructure at MTsS Al- Abror Muara Soma. This research was conducted at MTsS Al- Abror Muara Soma. This study uses qualitative research methods with a descriptive approach. Data collection techniques through observation techniques, interviews, and documentation. The research results show that the implementation of the internal control system in the management of facilities and infrastructure at MTsS Al- Abror Muara Soma is less effective. Can be seen by using the checklist method, the result of the calculation are 40% which means it is less effective in implementing the internal control system and 60% the effectiveness cannot be proven for environmental aspects of control, there is no segregation of duties in the coordinator of facilities and infrastructure, namely the existence of multiple positions carried out by the administration, and there is still a lack of concern in maintaining facilities and there are still incomplete and inadequate facilities. For the information and communication aspect, it is proven that the numbering of facilities has not been implemented, manual recording of inventory for each class has not been implemented and there is no recording system for removing facilities and infrastructure that are not longer used or left in stroge, and for the supervision aspect it has not been carried out properly because special staff have not been formed to supervise facilities and infrastructure and have not carried out routine inspections of school facilities.
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 Nilai Tukar, Inflasi Dan Harga Minyak Dunia Terhadap Harga Saham Perusahaan Migas Pada Masa Pandemi Covid-19 Ikhsani, Cindy Orlanda; Rosita, Irda; Rissi, Dita Maretha
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 2 (2023): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i2.46

Abstract

This study aims to determine the effect of exchange rates, inflation and world oil prices on oil and gas company stock prices during the Covid-19 pandemic. The sample in this study were 12 oil and gas companies that were listed on the IDX and published financial reports for 2020 and 2021. This research was conducted during the Covid-19 pandemic, namely from April 2020 to October 2021. The data analysis technique used in this study was regression analysis multiple linear with the help of SPSS 25 and WarpPls 3.0. The results of this study indicate that inflation and the exchange rate did not affect the share prices of oil and gas companies during the Covid-19 pandemic, while oil prices did affect the share prices of oil and gas companies during the Covid-19 pandemic with a positive path coefficient value.
Pengaruh Stakeholder Pressure, Ukuran Perusahaan dan Kinerja Keuangan terhadap Sustainability Reporting Disclosure Syakira, Nadiya; Chandra, Novrina; Mustika, Rasyidah
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 2 (2023): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i2.48

Abstract

The aim of this research is to determine the influence of employee pressure, foreign ownership, management ownership, financial performance, and company size on Sustainability Reporting Disclosure in environmentally sensitive companies. The independent variables used in this study are employee pressure, foreign ownership, management ownership, Return on Assets (ROA), and the logarithm of total assets. The dependent variable, Sustainability Reporting Disclosure, is measured according to the Global Reporting Initiative (GRI) reporting guideline with 79 indicator items. This research employs a quantitative approach. The research population includes companies categorized as environmentally sensitive and listed on the Indonesia Stock Exchange (IDX) that have published Sustainability Reports during the research period from 2019 to 2021. The data collection technique used purposive sampling, in which the sample was based on predefined criteria. The sample consists of 46 companies with 138 observations. Data analysis was conducted using multiple linear regression technique using IBM SPSS Statistics 25 software. The research findings reveal that the foreign ownership and company size variables have a significant influence on Sustainability Reporting Disclosure, while employee pressure, management ownership, and financial performance variables do not exhibit any significant influence.
Analisis Pengaruh Karakteristik Komite Audit Dan Whistleblowing System Terhadap Potensi Terjadinya Fraud Pada Bumn Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022 Sakinah, Dwi Aprilia; Meuthia, Reno Fithri; Dwiharyadi, Anda
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 2 (2023): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i2.51

Abstract

This study aims to examine the effect of audit committee independence, number of audit committee meetings, audit committee financial expertise and whistleblowing system on the potential for fraud. The study population is State-Owned Enterprises (SOEs) listed on the IDX in 2020-2022. Samples were determined by purposive sampling and 20 samples were obtained. The hypothesis in this study was tested using multiple linear regression. The results showed that the independence of the audit committee did not affect the potential for fraud. The number of audit committee meetings, audit committee financial expertise, and whistleblowing system affect the potential for fraud. The implications of this research can be useful as a consideration for companies in making policies related to the potential for fraud.
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.

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