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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 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%.
Analisis Efektivitas Strategi Odd Pricing Terhadap Purchasing Decision Produk Samsung Melalui Shopee Febriani, Tika Arizona; Agustin, Viranisa Dwina; Angriani, Ria; Maulina, Vira
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 4 No. 1 (2025): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v4i1.83

Abstract

Odd Pricing strategy is an important aspect in product marketing in a competitive market. This study aims to assess how the display of prices with odd numbers affects consumer decisions to purchase goods, especially electronic products in the Shopee marketplace. A quantitative approach is used in this study. Shopee customers who have purchased electronic goods are the research population. While the sample is male/female Shopee users who have purchased Samsung products in the electronics category, and are exposed to the odd pricing strategy in purchasing. A total of 50 data were collected through an online questionnaire. Non-probability sampling is the method used to obtain samples. Data analysis was carried out using SPSS statistics 30.0. The results of the study indicate that (1) the display of odd prices affects consumer purchasing decisions in the Shopee marketplace; (2) odd prices have a 17.8% effect on purchasing decisions for electronic products in the Marketplace; and (3) The odd pricing strategy has an impact on increasing consumer interest and choice to buy Samsung products on Shopee.
Faktor-faktor yang Memengaruhi Kualitas Laporan Keuangan Desa Kecamatan Tapos Adam, Zarhan Febry; Rusmanah, Enok; Situmorang, Monang
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 4 No. 1 (2025): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The quality of financial reports is a critical goal for public sector organizations, representing their accountability for the authority and resources entrusted to them. Several key factors influence the quality of financial reports, including the competence of human resources, the effective use of information technology, and the strength of internal control systems. This study aims to assess the impact of human resource quality, information technology utilization, and internal control systems on the financial report quality of village administrations in Tapos District. A quantitative descriptive approach was employed, using data gathered from 100 respondents. The data were analyzed through various tests, including descriptive statistics, validity and reliability assessments, normality, multicollinearity, heteroscedasticity, multiple linear regression, t-tests, and the coefficient of determination. The results showed that all three independent variables simultaneously affect financial report quality. These results highlight the importance of competent personnel, technology use effectiveness, and strong internal controls in producing high-quality financial information.
Pengaruh Sosial Media, Niat Beli Terhadap Keputusan Pembelian Produk Ramah Lingkungan The Body Shop Mayuni, Nadia Putri; Sumiati, Sumiati
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 4 No. 1 (2025): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine the influence of social media, purchase intentions on purchasing decisions for environmentally friendly products at The Body Shop (Grand Basko Mall, Padang City). The variables used in this research include the dependent variable, namely purchase decision (Y) and the independent variables, social media (X1) and purchase intention (X2). This type of research uses quantitative methods, collecting data by distributing questionnaires to 77 respondents using accidental sampling techniques. By using instrument tests (validity test, reliability test and level of respondent achievement), assumption tests (normality test, multicollinearity test and heteroscedasticity test) then multiple linear regression and hypothesis testing with the help of the SPSS application. The results of this research show that social media does not have a significant influence on the decision to purchase The Body Shop products, purchase intention shows that it has a positive and significant influence on the decision to purchase The Body Shop products, then social media and purchase intention have a positive and significant influence on the decision to purchase the product. The Body Shop.
Pengaruh Green Human Resource Management Terhadap Inovasi Ramah Lingkungan dalam Sistem Pelaporan Keberlanjutan, Dimediasi oleh Komitmen Organisasi Nduru, Julian; Sumiati, Sumiati
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 4 No. 1 (2025): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v4i1.87

Abstract

This study aims to examine the effect of organizational commitment mediating This study aims to examine the influence of Green Human Resource Management on Environmentally Friendly Innovation Behavior in the Mediation of Organizational Commitment at the Padang City Regional Financial and Asset Management Agency. The type of research used is quantitative research. The population of the study was all employees of the Padang City Regional Financial and Asset Management Agency taken as respondents totaling 63 people, with sampling using the total sampling method where the entire population will be used as a sample. The data sources used are secondary and primary data. Data analysis techniques usingsmartPLS software(Partial Least Square) 4.0.Based on the results of the study, it shows that the Green Human Resource Management variable has a positive and significant effect on Environmentally Friendly Innovation Behavior. The Green Human Resource Management variable has a positive and significant effect on Organizational Commitment. The Green Human Resource Management variable has a positive and significant effect on Organizational Commitment.Organizational Commitment has a positive and significant effect on Environmentally Friendly Innovation Behavior. The Green Human Resource Management variable has a positive and significant effect on Environmentally Friendly Innovation Behavior in the mediation of Organizational Commitment
Pengaruh Faktor Makroekonomi dan Mikroekonomi Terhadap Struktur Modal pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2012-2016 Yentifa, Armel; Frima, Rini; Novita, Nella
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 4 No. 1 (2025): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v4i1.88

Abstract

This research meant to find out the influence of BI interest rates, exchange rates (US dollar exchange rates), profitability, and asset structure to the capital structure. The independent variables in this research are BI interest rates, exchange rates (US dollar exchange rates), profitability, and asset structure. The dependent variable is the capital structure that measured using the debt to equity ratio (DER). Population teken as object obsevation 40 mining companies listed in Indonesia Stock Exchange 2012-2016 period. Determination of sample was made by applying purposive sampling method and obtaining a sample of 15 mining companies. Analysis of data used is multiple regression with the help of SPSS versio 20. The result showed that profitability had negative influence on capital structure, while the BI interest rate and exchange rate (US dollar exchange rate) did not negative influence also the asset structure did not positive influence on capital structure.
Pengaruh Islamic Corporate Governance (ICG) dan Risk Taking Terhadap Tax Avoidance Riduwan, Muhammad Fazar; Luthan, Luciana; Mazelfi, Ihsani
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 4 No. 1 (2025): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v4i1.90

Abstract

The purpose of this study is to determine and analyze the effect of Islamic Corporate Governance and risk taking on Tax Avoidance. The researcher took a case study on Islamic commercial banks in Indonesia in 2015-2019. The research sample amounted to 70 consisting of 14 Islamic Commercial Banks. The method used was purposive sampling. The data analysis method used multiple linear regression analysis tools. The Islamic Corporate Governance variable is determined by institutional ownership, audit committee and the number of sharia supervisory boards. The results of this study indicate that institutional ownership has a negative effect on tax avoidance, the audit committee has no effect on tax avoidance, the Sharia Supervisory Board has no effect on tax avoidance, risk taking has a significant effect on tax avoidance.
Pengaruh Aktiva Tetap Dan Ekuitas Terhadap Laba Bersih Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2024 Puspita, Bunga Ayu; Pormes, Cindy Laura; Farida, Farrah; Apriasti, Inayah
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 4 No. 1 (2025): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the impact of fixed assets and equity on the net income of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2024. The study employs a correlational design utilizing secondary data derived from the financial statements of 15 selected firms. The data were analyzed using multiple linear regression with IBM SPSS Statistics 27, incorporating classical assumption tests including normality, multicollinearity, and heteroscedasticity. The findings indicate that both fixed assets and equity, individually and jointly, exert a positive yet statistically insignificant influence on net income. The F-test reveals no significant joint effect of the independent variables on net income, while the T-tests suggest that neither fixed assets nor equity individually have a substantial impact on net profitability. The coefficient of determination (R ²) indicates that only 24,1% of the variance in net income is explained by the two independent variables, with the remaining 75,9% attributed to external factors. These results imply that other financial components may have a more pronounced influence on profitability whitin the manufacturing sector.
Pengaruh Transparansi, Kompetensi, Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Dapersal, Permata Salsabilla; Mustika, Rasyidah; Andriani, Wiwik
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 4 No. 2 (2025): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v4i2.80

Abstract

This research aims to determine the impact of transparency, competence, internal control systems, utilization of information technology, and community participation on the accountability of village fund management in Barangin District, Sawahlunto City. This research uses a quantitative approach with a survey method by distributing questionnaires to 6 villages. The sample consisted of 80 respondents, including village heads, village secretaries, members of the village consultative body, finance heads, planning heads, general administration heads, governance heads, welfare heads, public service heads, and hamlet heads. The sampling technique used is purposive sampling. The analysis technique applied is multiple linear regression using SPSS version 25.0. The results show that transparency and competence have a positive and significant effect on the accountability of village fund management in Barangin District, Sawahlunto City. Meanwhile, internal control systems, utilization of information technology, and community participation do not have a significant effect on the accountability of village fund management in Barangin District, Sawahlunto City

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