Indonesian Journal of Taxation and Accounting
Indonesian Journal of Taxation and Accounting (IJOTA) is an open-access electronic journal focusing on all aspects and scientific work in taxation and accounting. This journal is published biannually (June and December). The journal invites original contributions that present modeling, empirical, review, and conceptual works. To enable maximum dissemination, the online version of the articles are freely accessible. Financial Accounting Management Accounting Corporate Governance Accounting Education Ethics and Professionalism Capital Market and Bank Auditing Taxes Public Sector Accounting Sharia Accounting Accounting Information System Accounting in islam perspectives Taxes in islam perspectives
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54 Documents
<![CDATA[Analisis Kinerja Keuangan Menggunakan Metode RGEC Pada PT BTPN Syariah Tbk ]]>
<![CDATA[Suci Putri Astiti]]>;
<![CDATA[Jumriani Jumriani]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 1, No 1 (2023): Juni 2023 ]]>
Publisher : <![CDATA[PT. Lontara Digitech Indonesia ]]>
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DOI: 10.61220/ijota.v1i1.2023c7
<![CDATA[Penelitian ini bertujuan untuk menganalisis kinerja keuangan dengan menggunakan Metode RGEC. Penelitian ini dilakukan dengan pendekatan kuantitatif. Jenis data yang digunakan berupa data sekuder dari laporan keuangan PT BTPN Syariah Tbk dan dianalisis menggunakan metode RGEC. Hasil penelitian hasil penilaian kinerja keuangan dan kaitannya dengan rasio RGEC maka dapatlah dikatakan kinerja keuangan yang dicapai oleh PT BTPN Syariah Tbk dikategorikan sebagai Bank yang sehat. Dengan demikian manajemen PT BTPN Syariah Tbk melakukan peningkatan kinerja keuangan dengan menggunakan RGEC secara periodik, yang bertujuan untuk mengetahui tingkat kesehatan keuangan untuk masa yang akan datang karena metode ini dinilai efektif dalam menentukan tingkat kesehatan bank tersebut]]>
<![CDATA[Analisis Komparatif Perubahan Auto Rejection Asimetris Dalam Peningkatan Nilai Harga Saham (Studi Kasus Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia) ]]>
<![CDATA[Dwi Anggraeni Saputri]]>;
<![CDATA[Keisrtin Mauli Rogate Hutauruk]]>;
<![CDATA[Ulfa Fitriyani Yapan]]>;
<![CDATA[Euis Syafira]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 1, No 1 (2023): Juni 2023 ]]>
Publisher : <![CDATA[PT. Lontara Digitech Indonesia ]]>
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DOI: 10.61220/ijota.v1i1.2023f8
<![CDATA[Penelitian ini bertujuan untuk mengetahui dampak dari perubahan auto rejection asimetris terhadap harga saham sebelum dan sesudah kebijakan yang berlaku. Berdasarkan uji hipotesis menggunakan paired sampel t-test menunjukkan bahwa adanya perubahan harga saham sebelum dan sesudah perubahan auto rejection asimetris. Kebijakan perubahan auto rejection asimetris dengan batas bawah yang turun menjadi -7% berdampak positif bagi harga saham di Bursa Efek Indonesia. Semula harga saham mampu turun hingga mencapai batas bawah -10% kini dengan perubahan auto reject harga saham hanya mampu turun menjadi -7%.]]>
<![CDATA[Pengaruh Good Corporate Governance terhadap nilai perusahaan pada perusahaan manufaktur sektor logam dan sejenisnya yang terdaftar di Bursa Efek Indonesia tahun 2017 – 2019 ]]>
<![CDATA[Dwi Anggraeni Saputri]]>;
<![CDATA[Keirstin Mauli Rogate Hutauruk]]>;
<![CDATA[Ulfa Fitriyani Yapan]]>;
<![CDATA[Hifni Pangestu]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 1, No 2 (2023): Desember 2023 ]]>
Publisher : <![CDATA[PT. Lontara Digitech Indonesia ]]>
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DOI: 10.61220/ijota.v1i2.2023d3
<![CDATA[This study was conducted to test whether the disclosure of Corporate Social Responsibility (CSR) has an effect on firm value in metal sector companies and the like listed on the Indonesia Stock Exchange (IDX) in 2017-2019. From the results of this study it can be concluded that the variable Good Corporate Governance with the indicator of the Board of Directors has a significant effect on firm value by using Tobin's Q Ratio. This means that the company's board of directors has a considerable influence in the company's decision-making process to maximize firm value. Therefore, in order for decision making to be carried out accurately and quickly, the composition of the number of the board of directors must be considered.]]>
<![CDATA[Pengaruh Proactive Fraud Audit, Whistleblowing System Dan Moralitas Individu Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Daerah Dengan Akhlak Sebagai Variabel Moderasi ]]>
<![CDATA[Aswandi]]>;
<![CDATA[Andi Wawo]]>;
<![CDATA[Raodahtul Jannah]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 1, No 2 (2023): Desember 2023 ]]>
Publisher : <![CDATA[PT. Lontara Digitech Indonesia ]]>
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DOI: 10.61220/ijota.v1i2.2023d4
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh proactive fraud audit, whistleblowing system dan moralitas individu terhadap pencegahan fraud dalam pengelolaan keuangan daerah dengan akhlak sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan pendekatan penelitian kausal komparatif. Populasi dalam penelitian ini adalah ASN yang bekerja di Inspektorat Daerah Kabupaten Takalar. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling dengan menggunakan kriteria yang telah dipilih oleh peneliti dalam memilih sampel. Sumber data dalam penilitian adalah data primer yang diperoleh dari hasil penyebaran kuesioner kepada responden sebanyak 41 orang. Analisis data menggunakan analisis regresi berganda untuk mengetahui pengaruh proactive fraud audit, whistleblowing system dan moralitas individu terhadap pencegahan fraud dalam pengelolaan keuangan daerah. Sedangkan uji moderasi menggunakan moderate regression analysis (MRA) atau uji interaksi. Hasil dari penelitian ini menunjukkan bahwa proactive fraud audit, whistleblowing system dan moralitas individu berpengaruh positif terhadap pencegahan fraud dalam pengelolaan keuangan daerah. Namun pada variabel akhlak tidak dapat memoderasi pengaruh proactive fraud audit, whistleblowing system dan moralitas individu terhadap pencegahan fraud dalam pengelolaan keuangan daerah]]>
<![CDATA[Prosedur Dalam Penetapan Harga Produk Pada PT. Mirota KSM ]]>
<![CDATA[Yusi Irensi Seppa]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 1, No 2 (2023): Desember 2023 ]]>
Publisher : <![CDATA[PT. Lontara Digitech Indonesia ]]>
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DOI: 10.61220/ijota.v1i2.2023d2
<![CDATA[For every company that produces products, whether goods or services, it has a social goal and seeks profit and maintains the continuity of its business amidst competition. To achieve these company goals requires good coordination of all existing management functions. One thing that companies need to pay attention to in order to be able to compete amidst increasingly fierce business competition is good procedures in setting prices. Good and appropriate procedures for setting prices at PT Mirota KSM need to be carried out so that having appropriate pricing procedures can help the company to survive in the midst of market competition because price is a component that has a direct influence on the company's profit level. This research aims to determine the procedural steps in determining product prices at PT. Mirota KSM. The type of research used is qualitative research by describing phenomena and facts. Data was obtained from observations and interviews during industrial visit activities carried out. Based on research on procedures for determining product prices at PT. Mirota KSM can be concluded that there are six procedural steps for setting prices that can be taken into consideration by companies in developing policies in setting prices for their products, including: choosing a price target, determining demand, estimating costs, analyzing competitors' offers and prices, choosing a pricing method, and choose the final price.]]>
<![CDATA[Penerapan Proses Transformasi Dalam Kegiatan Produksi Untuk Memaksimalkan Laba Pada PT. MIROTA KSM ]]>
<![CDATA[Yusi Irensi Seppa]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 1, No 2 (2023): Desember 2023 ]]>
Publisher : <![CDATA[PT. Lontara Digitech Indonesia ]]>
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DOI: 10.61220/ijota.v1i2.2023d5
<![CDATA[A series of company production activities to be able to produce quality products through the process of transforming input into output is important to receive good attention, handling and control from the company so that it can provide the best benefits and the resulting company profits can also be maximized so that it can benefit the company. This research aims to find out how to implement the transformation process in production activities to maximize profits at PT. Mirota KSM. The type of research used is qualitative with a descriptive approach. Data collection techniques include semi-structured interviews and observations as well as visiting companies directly. The research results show that the process of transforming input into output in the manufacture of dairy products such as Lactona in principle goes through 3 stages, namely the preparation stage, the mixing stage and the packaging stage. The transformation process combines input or company resources to support the creation of production output. Good quality products produced from a series of production processes will increase product demand so that sales increase and company profits are maximized and can benefit the company.]]>
<![CDATA[Ada Apa Dengan Profesi Akuntan di Era Transformasi Digital? ]]>
<![CDATA[Maulana, Muh. Achsan]]>;
<![CDATA[Baso Ahmad Fajar]]>;
<![CDATA[Nurfadillah Annisa Arifin]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 1, No 2 (2023): Desember 2023 ]]>
Publisher : <![CDATA[PT. Lontara Digitech Indonesia ]]>
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DOI: 10.61220/ijota.v1i2.2023d7
<![CDATA[What's Happening to the Accounting Profession in the Era of Digital Transformation? This research aims to find out how the accounting profession is experiencing technological transformation in the digital era. The method used by the analytical tool is a metasynthesis of a number of qualitative studies on the current condition of the accounting profession. The results of this research provide a new view regarding the obstacles, advantages, challenges and opportunities faced by the accounting profession in the digital era. Accountants face barriers regarding the use of technology, which involves adapting their skills and experience. The challenges in implementing this technology include technical aspects, skills, ethics and data security of accountants. The application of automation technology brings a number of conveniences in increasing efficiency, accuracy and other conveniences for accountants. The opportunity presented in this transformation is to make the work of accountants easier and more efficient, but it also poses a threat of accountants being replaced by technology.]]>
<![CDATA[Penerapan Voluntary Disclosure Dalam Meningkatkan Kepatuhan Wajib Pajak ]]>
<![CDATA[Amelia Lestari]]>;
<![CDATA[Nabilah Ifawani]]>;
<![CDATA[A.Dwy Juasnita]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 1, No 2 (2023): Desember 2023 ]]>
Publisher : <![CDATA[PT. Lontara Digitech Indonesia ]]>
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DOI: 10.61220/ijota.v1i2.2023d8
<![CDATA[This research aims to examine voluntary disclosure in increasing taxpayer compliance. The method used as an analytical tool is a metasynthesis of a number of findings in qualitative research regarding voluntary disclosure in increasing tax compliance. The results of this research explain that the voluntary disclosure program is able to increase taxpayer compliance through several benefits that will be obtained or felt by taxpayers when participating in the voluntary disclosure program. These benefits are in the form of taxpayers being guaranteed to be free from administrative sanctions and data protection that the disclosed asset data cannot be used as a basis for investigation, inquiry or criminal prosecution against the taxpayer. This is what will encourage taxpayers to participate in the voluntary disclosure program by voluntarily disclosing tax obligations that have not been fulfilled.]]>
<![CDATA[Penerapan Pajak Pertambahan Nilai (PPN) Terhadap Transaksi E-Commerce Di Indonesia ]]>
<![CDATA[Alifah Hanif Syakirah]]>;
<![CDATA[Andi Reski Ananda Putri]]>;
<![CDATA[Nur Azizah]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 1, No 2 (2023): Desember 2023 ]]>
Publisher : <![CDATA[PT. Lontara Digitech Indonesia ]]>
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DOI: 10.61220/ijota.v1i2.2023d9
<![CDATA[The aim of this research is to assess Indonesia's capability to increase government revenues through tax revenues from e-commerce transactions. The analytical method used is a metasynthesis of findings in qualitative research on tax compliance. The results of this research show that understanding VAT on transactions also has an important role in the financial education of the younger generation. With a deeper understanding of these obstacles, the government and related parties can design strategic policies and education to increase compliance and ensure the implementation of VAT for e-commerce trade. The government must provide clear information to all people in Indonesia about the purposes and benefits of using VAT in online activities to encourage their participation and compliance. Overall, the success of VAT e-commerce is not only related to tax collection, but also national development, education and financial improvement, not just sustainable food. By fully understanding these barriers, governments and related organizations can create effective policies and training strategies to ensure the fulfillment and success of e-commerce VAT.]]>
<![CDATA[Ada Apa dengan Kualitas Audit dalam Menggunakan Teknologi Informasi di Indonesia? ]]>
<![CDATA[Nabila Fildzah Syakirah Sabriady]]>;
<![CDATA[Nurul Arida Syuhada]]>;
<![CDATA[Andi Shahrani Awalya]]>
<![CDATA[ Indonesian Journal of Taxation and Accounting Vol 1, No 1 (2023): Juni 2023 ]]>
Publisher : <![CDATA[PT. Lontara Digitech Indonesia ]]>
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DOI: 10.61220/ijota.v1i2.2023c1
<![CDATA[This study explores the impact of information technology use on audit quality in Indonesia using the meta synthesis method. The results show that technology adoption, especially e-Audit System, has an important role in determining audit quality. The findings also highlight the importance of auditor competence in managing information technology and responding to changes in the business environment. Factors such as time pressure, objectivity, and auditor integrity also affect audit quality. This research provides a comprehensive view of the complex relationship between information technology and audit quality, making important contributions to the development of audit practices and adaptation to technology. The implications can assist audit practitioners, regulators, and stakeholders in improving the utilization of information technology for better audit quality in the future.]]>
