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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 49 Documents
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Analisis Akuntabilitas, Transparansi, dan Partisipasi Masyarakat dalam Pengelolaan Keuangan Nagari Alvionita, Revi; Mustika, Rasyidah; Andriani, Wiwik
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.v2i2.59

Abstract

This research aims to determine accountability, transparency and community participation in managing nagari finances in Nagari Tanjuang Labuah, Sumpur Kudus District, Sijunjung Regency. The type of research is qualitative research. The data used in this research are primary data and secondary data. Data collection techniques through interviews, observation and documentation. The indicators used to measure accountability, transparency and community participation in nagari financial management are based on Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. The data analysis techniques used are data reduction, data presentation, drawing conclusions. The results of the research show that accountability and transparency in managing nagari finances in Nagari Tanjuang Labuah have not been fully implemented in accordance with Minister of Home Affairs Regulation Number 20 of 2018. Meanwhile, community participation in managing nagari finances in Nagari Tanjuang Labuah has been implemented in accordance with Minister of Home Affairs Regulation Number 20 2018
Pengaruh Kualitas Audit Terhadap Hubungan Pengungkapan Other Comprehensif Income (OCI) dengan Earning Management Rissi, Dita Maretha; Ermatati, Ermatati
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.v2i2.60

Abstract

Change in accounting standards in Indonesia uses international standards became the focus of attention for company management because they had to report other comprehensive income (OCI). OCI components contain high assumptions, estimates and judgments from management, therefore high quality audits may reduce earnings management of OCI. The aim of this research is to analyze the effects of audit quality on relationship of other comprehensive income disclosure with earnings management. Research type is descriptive verification. The dependent variable in this research is the earnings management which proxy by discretionary accruals and use modified-Jones Model. Other comprehensive income as independent variable that measured by OCI ratio. While audit quality as moderator variable using dummy variable, KAP big four given a value of 1 and KAP non-big four given a value of 0. This research also use control variable and firm size as measured by total assets of the company and categorizing big and small companies by divided into 25% for the highest asset value for large companies and 25% of the lowest asset value for small companies. This research uses secondary data, financial data from the company’s official website and Icamel from 2019-2021. The sampling method used in this research is purposive sampling. Methods of data analysis in this research using multiple linear regression analysis, F-test and coefficient determination. The results of this research by F test with significant value 0.000 (<0.005) and the direction of negative coefficient indicates that there is significant influence of audit quality on the relationship of other comprehensive income disclosure with earnings management, a degree of influence is 18% as evidenced by the value of adjusted R2. Based on the results of the research are expected to related parties in the capital market may encourage capital market participants to optimize the information contained in the financial statements, including information on other comprehensive income.
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.
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.

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