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Jurnal Akuntansi Indonesia
Published by Universitas Islam Sultan Agung
ISSN : : 02166747     EISSN : 26559552     DOI : http://dx.doi.org/10.30659/jai
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Indonesia (JAI) (p-ISSN : 0216-6747 and e-ISSN : 2655-9552) is published by the Department of Accounting, Faculty of Economics of Universitas Islam Sultan Agung (UNISSULA) on a regular basis (every six months). The purpose of this journal is to publish the results of accounting research which includes: Financial Accounting, Management Accounting, Accounting Theory, Public Sector Accounting, Auditing, Tax Accounting, Sharia Accounting, and Accounting Information Systems.
Arjuna Subject : -
Articles 172 Documents
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Pengaruh Pembiayaan Bagi Hasil terhadap Tingkat Profitabilitas Bank Umum Syariah di Indonesia Sayid Aulia Taslim
Jurnal Akuntansi Indonesia Vol 10, No 1 (2021): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.10.1.97-109

Abstract

Abstrak Tujuan penelitian ini untuk mengetahui pengaruh pembiayaan musyarakah dan pembiayaan mudharabah secara parsial dan simultan terhadap profitabilitas pada Bank Umum Syariah di Indonesia tahun 2010-2019. Penelitian ini menggunakan pendekatan kuantitatif dimana data bersumber dari laporan keuangan perusahaan perbankan syariah yang telah dipublikasi. Hasil pengujian parsial antara pembiayaan musyarakah terhadap profitabilitas berpengaruh positif dan tidak signifikan terhadap profitabilitas. Sedangkan hasil pengujian parsial antara pembiayaan mudharabah terhadap profitabilitas menunjukkan bahwa mudharabah berpengaruh positif dan signifikan terhadap profitabilitas. Hasil pengujian simultan pembiayaan musyarakah dan pembiayaan mudharabah berpengaruh signifikan terhadap profitabilitas. Kontribusi variabel pembiayaan musyarakah dan pembiayaan mudharabah secara simultan terhadap profitabilitas sebesar 32,3% dan sisanya 67,7% dipengaruhi variabel lain yang tidak diteliti.Kata Kunci: Pembiayaan Musyarakah, Pembiayaan Mudharabah, Return on Assets Abstract The purpose of this study was to determine the effect of musyarakah financing and mudharabah financing partially and simultaneously against profitability in sharia commercial banks in Indonesia period of 2010-2019. The results of partial between musyarakah financing on profitability shows that the musyarakah has a positive and not significant effect on profitability. Whereas the results of partial between mudharabah financing on profitability shows that the mudharabah has a positive and significant effect on profitability. The simultaneous test results of the musyarakah financing and mudharabah financing have a significant effect on stock prices. The contribution of musyarakah financing and mudharabah financing simultaneously to profitability was 32,3% and the remaining 67,7% was influenced by other variables not examined.Keywords: Musyarakah, Mudharabah, Return on Assets 
Good Corporate Governance dan Intellectual Capital sebagai Determinan Nilai Perusahaan Indri Kartika; Eka Dwi Payana
Jurnal Akuntansi Indonesia Vol 10, No 1 (2021): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.10.1.61-79

Abstract

The value of the company is very important because a high value of the company will provide prosperity for shareholders and the company's prospects in the future. This study aims to find empirical evidence about the effect of Good Corporate Governance (GCG) on Firm’s Value with Intellectual Capital (IC) as an intervening variable. GCG is calculated using GCG Score with certain criteria, IC is calculated using the VAIC method, and firm’s value is calculated using Tobin's Q. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. Sampling using purposive sampling method obtained as many as 225 samples of manufacturing companies during the period 2016-2018. Data analysis techniques used multiple linear regression analysis and sobel tests using the SPSS 26 program. The results of this study indicate that good corporate governance has a positive and significant effect on intellectual capital, intellectual capital has a positive and significant effect on firm’s value, good corporate governance has a positive and significant effect to firm’s value, and intellectual capital is able to mediate the relationship between good corporate governance and firm’s value.Keywords : Good Corporate Governance, Intellectual Capital, GCG Score, VAIC, Tobin’s Q, Firm’s ValueABSTRAK Nilai perusahaan sangat penting karena dengan nilai perusahaan yang tinggi akan memberikan kesejahteraan bagi para pemegang saham dan prospek perusahaan di masa yang akan datang. Penelitian ini bertujuan untuk menemukan bukti empiris mengenai pengaruh GoodACorporate Governance (GCG) terhadap Nilai Perusahaan dengan Intellectual Capital (IC) sebagai variabel intervening. GCG dihitung menggunakan GCG Score dengan kriteria-kriteria tertentu, IC dihitung menggunakan metode VAIC, dan nilai perusahaan dihitung menggunakan Tobin’s Q. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Pengambilan sampel menggunakan metode purposive sampling diperoleh sebanyak 225 sampel perusahaan manufaktur selama periode 2016-2018. Teknik analisis data menggunakan analisis regresi linier berganda dan uji sobel dengan menggunakan program SPSS 26. Hasil penelitian ini menunjukkan bahwa good corporate governance berpengaruh positif dan signifikan terhadap intellectual capital, intellectual capital berpengaruh positif dan signifikan terhadap nilai perusahaan, good corporate governance berpengaruh positif dan signifikan terhadap nilai perusahaan, dan intellectual capital mampu memediasi hubungan good corporate governance dengan nilai perusahaan. Kata Kunci : Good Corporate Governance, Intellcetual Capital, GCG Score, VAIC, Tobin’s Q, Nilai Perusahaan.
Manajemen Laba dan Faktor yang Mempengaruhinya Devi Permatasari; Rosa Tiana Wulandari
Jurnal Akuntansi Indonesia Vol 10, No 1 (2021): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.10.1.1-19

Abstract

Abstrak             Penelitian ini menginvestigasi faktor-faktor yang berpengaruh pada manajemen laba. Dimana faktor tersebut antara lain beban pajak tangguhan, kecakapan manajerial, serta perencanaan pajak. Penelitian ini menggunakan perusahaan manufaktur yang listing di BEI periode 2016-2018 sebagai populasi. Selanjutnya, sampel diambil menggunakan teknik purposive sampling, dimana total sampel yang didapat sebanyak 150 perusahaan manufaktur. Teknik analisis menggunakan metode regresi linier berganda yang dibantu dengan alat analisis SPSS 22. Penelitian ini memberikan hasil bahwa beban pajak tangguhan memiliki pengaruh positif terhadap manajemen laba. Sedangkan perencanaan pajak serta kecakapan manajerial tidak berpengaruh pada manajemen laba. Kata kunci : beban pajak tangguhan, perencanaan pajak, kecakapan manajerial, manajemen laba.  Abstract This study investigates the factors that influence earnings management. Where these factors include deferred tax expense, managerial skills, and tax planning. This study uses manufacturing companies listed on the IDX for the 2016-2018 period as a population. Furthermore, the sample was taken using purposive sampling technique, where the total sample obtained was 150 manufacturing companies. The analysis technique uses multiple linear regression methods assisted by SPSS 22 analysis tools. This study provides the result that deferred tax expense has a positive effect on earnings management. Meanwhile, tax planning and managerial skills have no effect on earnings management. Keywords: deferred tax expense, tax planning, managerial skills, earnings management.
Faktor Keuangan dan Return on Asset melalui Debt Equity Ratio Dirvi Surya Abbas; Arry Eksandy; Mohammad Zulman Hakim
Jurnal Akuntansi Indonesia Vol 9, No 2 (2020): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.9.2.106-130

Abstract

The purpose of this study is to determine the effect of the Current Ratio, Debt Turnover Ratio, Inventory Turnover Ratio, Total Asset Turnover Ratio and Debt to Equity Ratio to the Ratio of Return on Assets. The sample used was 12 automotive sub-sector companies and components that met the criteria for the distribution of 2011-2018. The method of collecting data using purposive sampling method. Data is obtained from annual reports that are listed on the Indonesia Stock Exchange. The analytical tool used in this study uses multiple linear regression analysis. The results of this study indicate that the Current Ratio and Total Asset Turnover Ratio have a significant positive effect on the ratio of return on assets. Variable Accounts Receivable Ratio and Debt to Equity Ratios have a significant negative effect on the ratio of return on assets. Based on path analysis and the Sobel Test, it can be concluded that the debt to equity ratio only mediates the effect of the Current Ratio to the Ratio of return on assets.
Pengaruh Faktor Finansial dan Non Finansial terhadap Pengungkapan Islamic Social Reporting Ilham Ramadhan Ersyafdi; Kasmi Hizzah Muslimah; Fitriah Ulfah
Jurnal Akuntansi Indonesia Vol 10, No 1 (2021): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.10.1.21-40

Abstract

The rapid growth of the Islamic religion has increased the desire and need of the people to work in accordance with Islamic principles which has led to the birth of companies based on Islamic values. The company itself has an obligation to fulfill social responsibility for the environment around the company. Islamic Social Reporting is another form of social responsibility based on a sharia perspective. The purpose of this study was to examine the effect of financial factors including leverage, profitability, liquidity, company size and non-financial factors, namely the size of the board of commissioners, the frequency of board meetings, independent commissioners, awards, media exposure to ISR disclosure with the object of research being companies listed in Jakarta Islamic Index (JII) for the period 2015-2019. The sample have been selected using purposive sampling method and data analysis using multiple regression analysis. The results showed that leverage, company size and the size of the Board of Commissioners partially had an influence on ISR disclosure. Meanwhile, profitability, liquidity, board of commissioners' meeting frequency, independent commissioners, awards, and media exposure had no effect on ISR disclosure. The coefficient of determination shows a number of 0.495. This explains that the independent variables in this study are able to explain the ISR disclosure of 49.5% while the remaining 50.5% consists of other factors which are not discussed in this study.Keywords: islamic social reporting, leverage, company size, board of commissioner’s size, awardsAbstrakPertumbuhan agama Islam yang begitu cepat meningkatkan keinginan dan kebutuhan masyarakat untuk bekerja sesuai dengan kaidah Islam yang kemudian mendorong lahirnya perusahan - perusahaan yang berlandaskan nilai - nilai Islam. Perusahaan sendiri mempunyai kewajiban untuk memenuhi tanggung jawab sosial terhadap lingkungan sekitar perusahaan tersebut. Islamic Social Reporting merupakan bentuk lain dari pertanggungjawaban sosial berdasarkan perspektif syariah. Tujuan penelitian ini adalah menguji pengaruh faktor finansial di antaranya leverage, profitabilitas, likuiditas, ukuran perusahaan dan faktor non finansial yaitu ukuran dewan komisaris, frekuensi rapat dewan komisaris, komisaris independen, penghargaan, media eksposur terhadap pengungkapan ISR dengan objek penelitian adalah perusahaan yang terdaftar di Jakarta Islamic Index (JII) periode 2015-2019. Sampel yang telah diseleksi menggunakan metode purposive sampling dan analisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa leverage, ukuran perusahaan dan ukuran dewan komisaris secara parsial memiliki pengaruh terhadap pengungkapan ISR. Sedangkan profitabilitas, likuiditas, frekuensi rapat dewan komisaris, komisaris independen, penghargaan, dan media eksposur tidak berpengaruh terhadap pengungkapan ISR. Nilai koefisien determinasi menunjukkan angka sebesar 0,495. Hal ini menjelaskan bahwa variabel independen dalam penelitian ini mampu menjelaskan pengungkapan ISR sebesar 49,5% sedangkan 50,5% sisanya dijelaskan oleh faktor - faktor lain yang tidak dibahas dalam penelitian iniKeywords: islamic social reporting, leverage, ukuran perusahaan, ukuran dewan komisaris, penghargaan
Kepatuhan Wajib Pajak UMKM di Masa Pandemi COVID-19 Listiyowati Listiyowati; Iin Indarti; Fitri Wijayanti; Freddy Aldo Setiawan
Jurnal Akuntansi Indonesia Vol 10, No 1 (2021): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.10.1.41-59

Abstract

Abstrak : UMKM merupakan bentuk usaha kerakyatan untuk menopang perekonomian negara dimana di dalam masa pandemi Covid-19, UMKM merupakan usaha yang paling terdampak.  Masalah klasik yang sering muncul adalah rendahnya tingkat pembayaran pajak oleh UMKM. Sehingga dengan PP No. 23 tahun 2018 yang berlaku 1 Juli 2018 dimana pemerintah menurunkan tarif pajak final bagi UMKM  yang awalnya 1% menjadi 0.5% diharapkan mampu meningkatkan kesadaran WP untuk patuh membayar pajak pada masa pandemi covid-19.  Sektor pajak merupakan pendapatan tertinggi di negara Indonesia, salah satu cara meningkatkannya adalah dengan metode intensifikasi yaitu meningkatkan tingkat kepatuhan wajib pajak dalam meningkatkan tingkat penerimaan pajak dengan melihat faktor-faktor yang mempengaruhinya. Dalam penelitian ini faktor-faktor yang diambil adalah Sosialisasi Perpajakan, Pelayanan Fiskus, dan Pelaksanaan Self Assessment System. Penelitian ini dilakukan pada Wajib Pajak UMKM di kota Semarang dikarenakan menurut Dinas Koperasi dan Usaha Kecil Mikro Menengah, pertumbuhan UMKM di Kota Semarang mencapai 2000 usaha tiap tahun. Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar tingkat pengaruh Sosialisasi Perpajakan, Pelayanan Fiskus, dan Pelaksanaan Self Assessment System terhadap kepatuhan wajib pajak pada saat pandemi Covid-19. Populasinya adalah Wajib Pajak UMKM di Kota Semarang berjumlah 2.129 WP. Teknik pengambilan sampling menggunakan simple random sampling dengan rumus slovin didapatkan sampel berjumlah 95 WP. Alat analisis menggunakan regresi linier berganda dan uji asumsi klasik digunakan untuk menilai tingkat penyimpangan data. Hasil penelitian menunjukkan  bahwa Sosialisasi Perpajakan dan Pelayanan Pajak tidak berpengaruh terhadap kepatuhan WP, sedangkan Pelaksanaan Self Assessment System berpengaruh positif signifikan terhadap kepatuhan wajib pajak pada saat pandemi Covid-19. Uji Koefisien Determinasi menyebutkan bahwa ketiga variabel mampu memberikan pengaruh terhadap kepatuhan wajib pajak sebesar 21.9%, sedangkan sisanya sebesar 79.1% dipengaruhi variabel lain diluar penelitian.  Kata Kunci : UMKM, Covid-19,Kepatuhan Wajib Pajak, Sosialisasi Perpajakan, Pelayanan Pajak, Pelaksanaan Self Assessment System, Covid-19Abstract : MSMEs are a form of community effort to support the country's economy, where during the Covid-19’s  pandemic, MSMEs were the most affected businesses. The classic problem that often arises is the low level of tax payments by MSMEs. So that with PP. 23 of 2018 which took effect on 1 July 2018, where the government reduced the final tax rate for MSMEs from 1% to 0.5%, which is expected to increase the awareness of taxpayers to comply with paying taxes inthe pandemic of covid-19. The tax sector is the highest income in Indonesia, one way to increase it is by the intensification method, that are  increasing the level of taxpayer compliance in increasing the level of tax revenue by looking at the factors that influence it. In this study, the factors taken were the Socialization of Taxation, Fiscus Service, and Implementation of the Self Assessment System. This research was conducted at MSME’s taxpayers in the Semarang city because according to the Office of Cooperatives and Small and Medium Enterprises, the growth of MSMEs in the city of Semarang reached 2000 businesses each year. The purpose of this study was to determine how much influence the level of taxation socialization, fiscal services, and implementation of the self-assessment system on taxpayer compliance during the Covid-19 pandemic.  The population is 2,129 taxpayers of MSME in Semarang City. The sampling technique used simple random sampling with the Slovin formula obtained a sample of 95 WP. The analysis tool uses multiple linear regression and classical assumption test is used to assess the degree of deviation of the data. The results showed that the socialization of taxation and tax services had no effect on taxpayer compliance, while the implementation of the Self Assessment System had a significant positive effect on taxpayer compliance during the Covid-19 pandemic. The determination coefficient test states that the three variables are able to have an effect on taxpayer compliance by 21.9%, while the remaining 79.1% is influenced by other variables outside the research. Keywords : MSME’s, Covid-19, Taxpayer Compliance, Tax Socialization, Fiscus Service, Implementation of Self Assessment System
Determinan Kinerja Sektor Publik: Dimoderasi Sistem Pengendalian Interen pada Puskesmas BLUD di Kota Pekanbaru Mai Siska; Ria Nelly Sari; Yesi Mutia Basri
Jurnal Akuntansi Indonesia Vol 10, No 1 (2021): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.10.1.81-95

Abstract

This research is the result of an empirical study that shows facts in explaining the properties that occur in the object under study through statistical principles. The purpose of this study was to examine and analyze the factors that influence the performance of regional public health service agencies in the city of Pekanbaru such as financial management of regional public service agencies, quality of human resources and utilization of information systems with internal control as moderating variables. The object of this research is all public health centers of regional public service agencies which is in the city of Pekanbaru. The results  showed that the financial management of regional public service agencies, the quality of human resources , and the use of information systems had a positive effect on the performance of public health centers and was strengthened by the presence of internal controls. This research has implications for public sector organizations that implement financial management of regional public service agencies such as community health centers as motivation and evaluation materials related to performance achievement through the process of improving   the financial management of regional public service agencies, the quality of human resources , utilization of information systems and internal control.            Keywords: Financial Management of regional public service agencies, quality of human resources, utilization of information systems, organizational performance of local public service agencies
Pengaruh Moderasu Maajemen Laba pada Hubungan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan Kunco Teguh Wijayanto; Anna Sumaryati; Zaky Machmuddah
Jurnal Akuntansi Indonesia Vol 10, No 2 (2021): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.10.2.175-186

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan antara CSR, manajemen laba dan kinerja keuanagan perusahaan dengan menggunakan populasi seluruh perusahaan di Indonesia yang mengungkapkan laporan keberlanjutan dengan GRI Standard periode 2017-2019 yang diperoleh dengan menggunakan metode purposive sampling. Jumlah sample pada penelitian sebanyak 105 perusahaan. Metode analisis data dilakukan dengan menggunakan regresi linier berganda. Kesimpulan dari penelitian ini yaitu CSR berpengaruh signifikan terhadap kinerja keuangan perusahaan serta manajemen laba dapat memoderasi hubungan antara CSR terhadap kinerja keuangan perusahaan sehingga ketika aktivitas CSR dilakukan maka akan mempengaruhi kinerja keuangan perusahaan, sebaliknya dengan adanya kegiatan manajemen laba dalam perusahaan tersebut maka akan mempengaruhi hubungan antara CSR terhadap kinerja keuangan perusahaan. Implikasi pada penelitian yaitu diharapkan investor dapat melakukan pertimbangan terlebih dahulu bila ingin berinvestasi pada satu perusahaan agar tidak mendapatkan kerugian.Kata kunci: Manajemen laba, Tanggung jawab sosial dan lingkungan, Kinerja keuangan ABSTRACTThis study aims to determine the relationship between CSR, earnings management, and Financial performance by using the population of all companies in Indonesia that disclose sustainability reports with the GRI Standard for the 2017-2019 period obtained using the purposive sampling method. The number of samples in this study was 105 companies. The method of data analysis was performed using multiple linear regression. This research concludes that CSR has a significant effect on Financial performance and Earning management can moderate the relationship between CSR and Financial performance so that when CSR activities are carried out it will affect Financial performance, on the contrary, the existence of Earning management activities in the company will affect the relationship between CSR and Financial performance. This research implies that investors are expected to be able to consider beforehand if they want to invest in a company so as not to get a loss.Keyword: Earning management, CSR disclosure, Financial performance.
Desain Aplikasi Akuntansi pada LAZISMU Lamongan Isnaini Hidayatun Muharromah; Nur Fatoni; Dessy Noor Farida
Jurnal Akuntansi Indonesia Vol 10, No 2 (2021): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.10.2.129-146

Abstract

This writing aims to design an information system that produces applications regarding accounting on zakat contained in amil zakat institutions, infaq and shadaqah Muhammadiyah Lamongan. Before the design is designed properly, it is necessary to analyze the financial recording system contained in LAZISMU Lamongan. The results of the analysis of the accounting application system used by LAZISMU Lamongan will be taken into consideration for the process of designing an accounting application system design. The method that can be used to design this system design is the System Development Life Cycle (SDLC) methodology. Where this method has a function as a helper to analyze, accelerate and can produce accuracy to present a solution and provide a sequential or sequential approach to the software life flow starting from the analysis, design, coding, testing and support stages. The form of design that will be applied to the Amil Zakat Institute for Infak and Shadaqah Lamongan is in the form of automation designed using Microsoft Excel combined with Visual Basic for Applications. In the design of the application design contains sheets where regarding the application of the accounting cycle starting from recording a list of accounts and account codes, classifying accounts, recording transactions in general journals then ledgers to several financial reports which include; statement of financial position, changes in funds, changes in assets under management, cash flow and a list of fixed assets (Statement of Financial Accounting Standards No. 109 concerning zakat).Keywords: Accounting Applications, General Ledger Excel, Visual Basic for Application, PSAK No 109.ABSTRAKPenulisan ini memiliki tujuan untuk mendesain sistem informasi yang menghasilkan aplikasi mengenai akuntansi pada zakat yang terdapat di lembaga amil zakat, infaq dan shadaqah muhammadiyah Lamongan. Sebelum desain dirancang secaa baik perlu melakukan analisis sitem pencatatan keuangan yang terdapat pada LAZISMU Lamongan. Hasil analisis dari sistem aplikasi akuntansi yang digunakan oleh LAZISMU Lamongan akan dijadikan pertimbangan untuk melakukan proses perancangan desain sistem aplikasi akuntansi. Adapun metode yang bisa digunakan untuk merancang desain sistem ini adalah metodologi System Development Life Cycle (SDLC). Dimana metode ini memiliki fungsi sebagai pembantu menganalisa, mempercepat dan bisa menghasilkan ketepatan untuk memaparkan sebuah solusi dan menyediakan pendekatan alur hidup perangkat lunak secara sekuensial atau urut mulai dari analisis, desain, pengkodean, pengujian dan tahap support. Bentuk desain yang akan diterapkan pada Lembaga Amil Zakat Infak dan Shadaqah Lamongan berupa otomatisasi yang dirancang menggunakan Microsoft excel dipadukan dengan Visual Basic for Application. Didalam perancangan desain aplikasi tersebut berisi sheet-sheet dimana mengenai pengaplikasian siklus akuntansi yang dimulai dari pencatatan daftar akun dan kode akun, penggolongan akun-akun, pencatatan transaksi pada jurnal umum kemudian buku besar sampai beberapa laporan keuangan yang meliputi; laporan posisi keuangan, perubahan dana, perubahan asset kelolaan, arus kas dan daftar aset tetap (Pernyataan Standar Akuntnasi Keuangan No 109 tentang zakat).Kata Kunci: Aplikasi Akuntansi, General Ledger Excel, Visual Basic for Aplication, PSAK No 109.
Perceived Effects of Electronic Filing and Billing Systems for Lecturers as Researchers Juli Ratnawati; Nataliastyo Tah
Jurnal Akuntansi Indonesia Vol 10, No 2 (2021): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.10.2.147-160

Abstract

Tax is the main source of government revenue so that the government strives to make taxpayers more obedient in carrying out their obligations. The provision of information technology is a breakthrough made by the government to improve taxpayer compliance. The purpose of this study is to analyze the use of e-filing and e-billing applications for tax compliance and the understanding of lecturers in their role as researchers and taxpayers. The study used the theories of Technology Acceptance Model (TAM) and Theory of Reasoned Action (TRA) for explaining the correlation between variables used. The sampling technique used purposive sampling, and the respondents in this study were 123 lecturers as researchers in Semarang City who used the e-filing system in their tax reporting and understood the use of the e-billing system as a tax payment application. The analysis technique used was multiple regression analysis. The results of the study showed that the use of e-filing and e-billing actually affects the researchers' tax compliance.Keywords: compliance, e-billing, e-filing, system, taxABSTRAKPajak adalah sumber utama pendapatan pemerintah sehingga pemerintah berupaya membuat pembayar pajak lebih patuh dalam menjalankan kewajibannya. Penyediaan teknologi informasi merupakan terobosan yang dilakukan oleh pemerintah untuk meningkatkan kepatuhan wajib pajak. Tujuan dari penelitian ini adalah untuk menganalisis penggunaan aplikasi e-filing dan e-billing untuk kepatuhan pajak dan pemahaman dosen dalam perannya sebagai peneliti dan juga sebagai pembayar pajak. Penelitian ini menggunakan teori Technology Acceptance Model (TAM) dan Theory of Reasoned Action (TRA) untuk menjelaskan korelasi antara variabel yang digunakan. Teknik pengambilan sampel menggunakan purposive sampling, dan responden dalam penelitian ini adalah 123 dosen sebagai peneliti di Kota Semarang yang menggunakan sistem e-filing dalam pelaporan pajak mereka dan memahami penggunaan sistem e-billing sebagai aplikasi pembayaran pajak. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa penggunaan e-filing dan e-billing mampu mempengaruhi kepatuhan pajak para dosen sebagai peneliti.Kata kunci: kepatuhan, e-billing, e-filing, sistem; pajak

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