cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Endrawati
Contact Email
aistajournal@pnp.ac.id
Phone
+6281289816225
Journal Mail Official
aistajournal@pnp.ac.id
Editorial Address
Kampus Politeknik Negeri Padang, Limau Manih, Padang - Sumatera Barat
Location
Kota padang,
Sumatera barat
INDONESIA
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 63 Documents
 3   4   5   6   7 
Analisis Transparansi Dan Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah (Studi Kasus Pada SD Negeri 3 310 Assorajang Kabupaten Wajo) Nurul Hidayah; M. Ridwan Tikollah; Mukhammad Idrus
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.v4i2.93

Abstract

This study aims: (1) To analyze the application of the principle of transparency in the management of School Operational Assistance (BOS) funds at SD Negeri 310 Assorajang, (2) To analyze the application of the principle of accountability in the management of School Operational Assistance (BOS) funds at SD Negeri 310 Assorajang. The variables of this study are Transparency and Accountability of BOS Fund Management. The subjects of this study were the Principal, Treasurer, and Teachers who focused on transparency and accountability in the management of BOS funds. The data collection techniques used were interviews and documentation. The data analysis used was Qualitative Descriptive Analysis. The results of this research show that SD Negeri 310 Assorajang has implemented the principle of transparency in managing BOS funds well, namely involving education unit residents in preparing the RKAS and conveying the realization and recapitulation of the realization of the use of BOS funds which is published through the installation of school information boards. SD Negeri 310 Assorajang has also implemented the principle of accountability in managing BOS funds well. The school has provided education unit data in the Dapodik application, made education unit activity plans and budgets related to the BOS funds received, used BOS funds in accordance with the specified usage components, and made reports on the use of BOS funds in accordance with applicable technical guidelines.
Analisis Pengaruh Penggunaan Aplikasi ERP (Enterprise Resource Planning) Oracle E-Business Suite sebagai Penunjang Siklus Penjualan pada PT. Penta Valent Padang Adam Dewandiva Maliki; Firman Surya; Muhammad Rafi
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.v4i2.97

Abstract

This study aims to analyze the use of the Enterprise Resource Planning application Oracle E-Business Suite (ERP-EBS) as a support system for the sales cycle at PT Penta Valent Padang Branch. The research employs a descriptive qualitative method, with data collected through interviews and document reviews. The findings indicate that ERP-EBS has been comprehensively implemented across almost all business activities at the branch, covering customer order processing, inventory management, product delivery, as well as receivables, payment collection, and operational expense recording. Each department has clearly defined and integrated responsibilities, allowing business processes to run efficiently and be well-documented. In terms of benefits, the system enhances administrative efficiency, improves data accuracy, enables real-time transaction tracking, and strengthens internal control through interdepartmental data integration. However, the study also identifies challenges, such as the need for user adaptation due to system complexity and potential technical disruptions from the central server. Overall, the implementation of ERP-EBS has proven effective in improving the efficiency and effectiveness of the sales cycle at PT Penta Valent Padang Branch and supports positive user acceptance in line with the Technology Acceptance Model.
Pengaruh Pengetahuan, Tingkat Kepercayaan, dan Risiko Terhadap Minat Penggunaan Fintech Lending (Studi pada Pengguna Fintech Lending di Kecamatan Koto Tangah Kota Padang) Vina Febyola; Dita Maretha Rissi; Vira Maulina
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.v4i2.98

Abstract

The rapid growth of digital financial technology has encouraged the emergence of financial technology (Fintech) services, including Peer-to-Peer (P2P) Lending or Fintech Lending, which provides easier access to funding. However, the adoption of Fintech Lending in Indonesia, particularly in Koto Tangah District, Padang City, still faces challenges related to knowledge, trust, and risk. This study aims to analyze the influence of knowledge, level of trust, and risk on the intention to use Fintech Lending. Using a quantitative approach and survey method, data were collected from 105 MSME actors who actively use Fintech Lending services, specifically PNM Mekaar and Amartha in Koto Tangah District, Padang City, and analyzed using multiple linear regression with the assistance of SPSS. The results show that knowledge and trust have a positive and significant effect on the intention to use Fintech Lending, while risk has no significant effect. These findings indicate that better understanding and stronger trust in system security and service reputation increase users’ willingness to adopt Fintech Lending, while risk becomes less influential among users with adequate literacy. This study highlights the importance of digital education and system transparency to strengthen public trust in technology-based financial services.
PENYUSUNAN LAPORAN KEUANGAN PADA YAYASAN WAKAF ROYATUL ISLAM Yuri Febriya Ningsih; Eliyanora Eliyanora; Ferdawati Ferdawati
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.v4i2.102

Abstract

The objective of this research is to prepare the financial statements of Yayasan Wakaf Royatul Islam in accordance with generally accepted accounting standards. The foundation is classified as a non-profit entity whose primary purpose is not to generate profit (non-profit-oriented entity). The preparation of the financial statements is based on the Indonesian Financial Accounting Standards for Private Entities (SAK EP), and for non-profit entities, the presentation guidelines are regulated under the Interpretation of Financial Accounting Standards (ISAK) No. 335. The financial statements consist of the statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows, and notes to the financial statements. The researcher selected Yayasan Wakaf Royatul Islam as the object of the study. This foundation was chosen because it has not yet prepared its financial statements in accordance with the applicable standards, namely the Private Entity Standards and ISAK No. 335. The research data were obtained through interviews and document reviews. In preparing the financial statements, the researcher used Microsoft Excel as a tool to facilitate transaction recording, enabling the generation of financial statements in accordance with ISAK No. 335, which governs non-profit entities.
Pengaruh Live Streaming Selling, Diskon, dan Gratis Ongkir Terhadap Impulsive Buying pada Pengguna Sunscreen Azarine dalam E-Commerce Tiktok Dwita Rizqi Syaharani; Tika Arizona Febriani; Lasmi Yupita
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.v4i2.103

Abstract

In today's digital era, marketing can be done in various ways, for example, through live streaming selling. This study aims to assess the influence of live streaming selling, discounts, and free shipping on consumers' decisions to make impulse purchases, particularly of Azarine products on TikTok E-Commerce. The approach used in this study is quantitative. The population of this study consists of TikTok e-commerce customers who have purchased Azarine products. The sample consists of TikTok e-commerce users who have purchased Azarine products during live streaming selling. A total of 52 data points were collected through an online questionnaire. Non-probability sampling was used to obtain the sample. The results of the study show that (1) live streaming selling influences 88.4% of customers' impulsive purchasing decisions. (2) Discounts can influence 98% of customers' impulsive purchasing decisions. (3) The availability of free shipping vouchers can influence 96.1% of customers' impulsive purchasing decisions.
Perencanaan Laba Menggunakan Analisis Cost-Volume-Profit pada Usaha Amora Food Lydia Mayendra; Ulfi Maryati; Rini Susanti; Alyani Atsarina
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.v4i2.104

Abstract

This study analyzes profit planning at Amora Food using the Cost–Volume–Profit (CVP) method as a managerial tool for short-term decision-making. The company’s main challenge lies in its lack of cost classification between fixed and variable components and the absence of a systematic profit-planning mechanism, which hinders the determination of accurate sales targets. The research employed interviews, direct observation, and documentation of production processes and financial data. The analysis included cost classification, calculation of contribution margin ratios, break-even points, profit targets, and sensitivity to changes in CVP assumptions.The findings show that Sambalado Tanak has the highest contribution margin (74%), while Rendang has the lowest (18%). To achieve a targeted profit of Rp 80,000,000 for the January–March 2025 period, the company must sell 1,773 packs of Rendang, 3,325 packs of Kerupuk Jangek Serundeng, 997 packs of Kerupuk Opak Balado, 2,571 packs of Teri Kacang Balado, and 1,330 bottles of Sambalado Tanak.
Analisis Efektivitas dan Kontribusi Pajak Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) Terhadap Pendapatan Asli Daerah Muh Fachrul Firdaus; Nur Afiah; Masdar Ryketeng
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.v4i2.106

Abstract

This study aims to analyze the effectiveness and contribution of the Land and Building Rights Acquisition Tax (BPHTB) to the Locally-Generated Revenue (PAD) of Barru Regency. The data collection technique used is documentation. This study employs a quantitative method with an analysis of the effectiveness ratio and contribution ratio. This study uses primary data which includes regional tax revenue reports for the 2021-2023 period. The results indicate that the collection effectiveness of the Land and Building Rights Acquisition Tax (BPHTB) in Barru Regency during 2021-2023 is still considered effective, with an average effectiveness rate of 92.98%. However, the contribution of BPHTB to Locally-Generated Revenue (PAD) remains very low with an average rate 3,36%.
Analisis Permasalahan Penerapan ISAK 16 dalam Pengakuan Aset Konsesi pada Perusahaan Jasa Kepelabuhan dan Pengerukan (Studi Kasus pada Audit KAP XYZ) Dandi Aprila; Ali Tafriji Biswan; Ni Komang Maysarah Darapalgia
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 5 No. 1 (2026): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v5i1.111

Abstract

This study is motivated by the limited number of studies examining the application of ISAK 16 in the recognition of concession assets in the port services and dredging sector, despite the fact that this issue affects the reliability of financial statements and audit credibility. The objective of this study is to analyze the practices of applying ISAK 16, identify the emerging problems, and assess the conformity of these practices with asset control theory and accounting compliance theory. This research employs a qualitative approach using a case study design conducted at a port services company audited by KAP XYZ. The research participants consist of seven informants selected through purposive sampling, including management, accounting staff, and auditors. Data were collected through semi-structured interviews and a review of audit documentation, and subsequently analyzed using thematic analysis to identify patterns and the root causes of issues in the implementation of the standard. The results indicate that the company continues to recognize concession assets as property, plant, and equipment due to considerations related to financial ratio stability and limited understanding of ISAK 16. Audit recommendations have not been fully implemented due to the absence of explicit internal policies governing the accounting treatment of concession assets. These findings reinforce asset control theory, which emphasizes that asset recognition should be based on control over economic benefits rather than legal ownership, and support accounting compliance theory, which highlights the influence of organizational factors on standard implementation. This study concludes that non-compliance with ISAK 16 arises not only from technical aspects but also from behavioral and institutional factors. The findings imply the need for enhanced professional accounting capacity and updated accounting policies to strengthen compliance with accounting standards.
Pengaruh Manajemen Likuiditas dan Struktur Modal Terhadap Kinerja Keuangan Bank Nagari Cabang Siteba Padang Sry Yulia Anrizal; Romi Rianto Harahap; Lisa Fitriani Rahman; Delmiwati Delmiwati
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 5 No. 1 (2026): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v5i1.116

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh manajemen likuiditas dan struktur modal terhadap kinerja keuangan Bank Nagari Cabang Siteba. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan Bank Nagari Cabang Siteba Padang Periode 2010-2024. Berdasarkan uji t statistik yang dilakukan diketahui nilai signifikansi variabel manajemen likuiditas sebesar 0,497 > 0,05 sehingga dapat disimpulkan bahwa variabel manajemen likuiditas tidak berpengaruh terhadap kinerja keuangan Bank Nagari Cabang Siteba Padang. Untuk variabel struktur modal, hasil uji t statistik menunjukkan nilai signifikansi sebesar 0,030 < 0,05 dengan tanda negatif, sehingga dapat disimpulkan variabel struktur modal berpengaruh negatif terhadap kinerja keuangan Bank Nagari Cabang Siteba Padang. Hasil uji F statistik menunjukkan bahwa variabel manajemen likuiditas dan struktur modal secara simultan berpengaruh terhadap kinerja keuangan Bank Nagari Cabang Siteba Padang. Hasil uji koefisien regresi menunjukkan kemampuan variabel manajemen likuiditas dan struktur modal dalam menjelaskan variabel kinerja keuangan adalah sebesar 32,8% dan sisanya sebesar 67.2% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam model penelitian ini.
Pengaruh E-commerce dan Modal Usaha Terhadap Kinerja Keuangan UMKM Kota Padang Lindy Chintya Darma; Dewi Zulvia; Muhammad Rivandi; Anggi Saputra
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 5 No. 1 (2026): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v5i1.118

Abstract

The purpose of this research is to examine the influence of e-commerce and business capital on the financial performance of MSMEs in the packaged culinary sector in Padang City. The variables used include the dependent variable, financial performance (Y), and the independent variables, e-commerce (X1) and business capital (X2). This research uses quantitative methods, collecting data by distributing questionnaires to 65 respondents using purposive sampling techniques. By using instrument tests (validity and reliability), classical assumption tests (normality, multicollinearity, heteroscedasticity), multiple linear regression, and hypothesis testing (t-test and F-test) with the help of the SPSS application, the results show that e-commerce has a positive and significant influence on the financial performance of MSMEs, business capital has a positive and significant influence, and simultaneously e-commerce and business capital have a positive and significant influence on the financial performance of MSMEs in the packaged culinary sector in Padang City.

Page 6 of 7 | Total Record : 63

 3   4   5   6   7 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol. 5 No. 1 (2026): AISTA Journal Vol. 4 No. 2 (2025): AISTA Journal Vol. 4 No. 1 (2025): AISTA Journal Vol. 3 No. 2 (2024): AISTA Journal Vol. 3 No. 1 (2024): AISTA Journal Vol. 2 No. 2 (2023): AISTA Journal Vol. 2 No. 1 (2023): AISTA Journal Vol. 1 No. 2 (2022): AISTA Journal Vol. 1 No. 1 (2022): AISTA Journal