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Henny Rakhmawati
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Jl. Ki Mangun Sarkoro Beji Boyolangu Tulungagung Jawa Timur Indonesia
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JAT (Journal of Accounting and Tax)
Published by Universitas Tulungagung
ISSN : -     EISSN : 29636132     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JAT (Journal of Accounting and Tax) is a collection of journals, articles, ideas, concepts, theories, and research results from various fields related to Accounting and Tax. JAT welcomes papers with the above aims and scopes. This academic journal is published by the Faculty of Economics, Tulungagung University. It is published biannually in June and December.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 41 Documents
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ASSESSING THE ECONOMIZATION, EFFICIENCY AND EFFECTIVENESS OF HUMAN RESOURCES FUNCTIONS THROUGH MANAGEMENT AUDIT AT PILLAR MAS GROUP Cholifatul Fitria, Isna; Murnisari, Retno
JAT : Journal Of Accounting and Tax Vol. 3 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jat.v3i2.1247

Abstract

This study aims to assess the economy, efficiency, and effectiveness of HR functions and provide recommendations for various issues found at Pilar Mas Group. The HR functions examined include HR planning, HR recruitment, HR selection and placement, HR training and development, career planning and development, employee performance evaluation, compensation and rewards, occupational health and safety, employee job satisfaction, and termination of employment. The study employs a qualitative method with a descriptive qualitative approach. Data collection methods include observation, interviews, and documentation. Data analysis techniques involve categorizing audit findings based on elements of condition, criteria, cause, and effect. The results indicate that HR planning, selection and placement, career planning and development, and termination of employment are not yet operating economically, efficiently, and effectively. HR recruitment, training and development, performance evaluation, compensation and rewards, occupational health and safety, and employee job satisfaction are functioning economically, efficiently, and effectively.
ENHANCING INTERNAL CONTROL THROUGH THE IMPLEMENTATION OF ACCOUNTING SYSTEMS AND PROCEDURES FOR WORKING CAPITAL CREDIT PROVISION Tiwuk Puji Hariyanti; Aulia Shalsa Efendi, Shafa
JAT : Journal Of Accounting and Tax Vol. 3 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jat.v3i2.1344

Abstract

PT. BPR Nusamba Wlingi is one of the many BPRs that are involved in improving people's living standards. PT. BPR Nusamba Wlingi also provides credit facilities that can be utilized by business people as a solution for business or enterprise developers. Credit is the provision of loans or financing by lenders to borrowers with a repayment process that takes place in stages over a period of time agreed by both parties. The method used in this research is a descriptive qualitative approach. In this research, data collection uses observation, interviews and documentation. Data analysis uses data reduction and data presentation. Test the validity of the data using source triangulation. The results of the research can be concluded that(1) the system and procedures for providing working capital credit that have been carried out are quite good with the use of forms and separation of functions having been carried out according to procedures using the 5C principle, namely: Character, Capacity, Capital, Collateral and Condition (2) the internal control system for providing working capital credit is effective. However, there are still multiple job functions found, so additional internal auditor functions are needed and a Surprised Audit is carried out
OPTIMIZING PRICING STRATEGIES: THE ROLE OF FULL COSTING IN ACCURATE PRODUCTION COST ANALYSIS Widhajati, Eni; Rakhmawati, Henny; Nika Audina, Yulisa
JAT : Journal Of Accounting and Tax Vol. 3 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jat.v3i2.1345

Abstract

This study explores the implementation of full costing as a method to enhance the accuracy of production cost calculations and its implications for pricing strategies in small and medium enterprises (SMEs). Using a case study of Kerupuk Rambak Pak Djarwo, the research compares traditional costing practices with the full costing method. Data were collected through interviews, observations, and documentation, focusing on production cost data from 2023. The findings reveal a significant difference in production costs between the two methods, with full costing providing a more comprehensive accounting of overhead costs such as managerial salaries and utilities. This approach ensures more accurate pricing, aligning with true production costs, which is critical for competitiveness and profitability. However, the study identifies challenges in adopting full costing, including resource constraints and a lack of expertise. The research emphasizes the need for capacity-building initiatives and technological integration to facilitate the transition. The findings offer actionable insights for SMEs and policymakers to enhance financial management practices and foster long-term sustainability in competitive markets.
STRENGTHENING CASH MANAGEMENT THROUGH EFFECTIVE INTERNAL CONTROL SYSTEMS Mukti Prabowo, Rachmad Gesah; Eni Minarni; Kurniawan, Stefanus Tegar
JAT : Journal Of Accounting and Tax Vol. 3 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jat.v3i2.1346

Abstract

This study evaluates the effectiveness of cash management practices in financial institutions by examining their alignment with the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework. Utilizing a qualitative research methodology, the study highlights systematic procedures for account openings, deposits, and withdrawals, ensuring operational transparency, efficiency, and customer satisfaction. The findings emphasize the importance of robust internal controls in mitigating risks, safeguarding assets, and improving process reliability. Key COSO components—control environment, risk assessment, control activities, information and communication, and monitoring—are applied to strengthen cash management systems, reducing fraud and enhancing financial reporting accuracy. This structured approach not only facilitates compliance with regulatory standards but also fosters stakeholder confidence and institutional sustainability. The study concludes with recommendations to optimize cash management practices and address emerging challenges in financial governance.
HOW FINANCIAL LITERACY AND LIFESTYLE SHAPE IMPULSIVE BUYING HABITS IN E-COMMERCE Wenni Wahyuandari; Isro'iyah, Latifatul; Damayanti, Priska Rosita
JAT : Journal Of Accounting and Tax Vol. 3 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jat.v3i2.1347

Abstract

This study examines the influence of financial literacy and lifestyle on impulsive buying behavior among e-commerce users in Tulungagung, Indonesia. Using an explanatory quantitative approach and survey data from 120 respondents, the analysis was conducted with the Partial Least Squares (PLS) method via SmartPLS software. The findings reveal that while lifestyle significantly and positively impacts impulsive buying behavior, financial literacy does not have a significant independent effect. Together, these variables explain 54.7% of the variance in impulsive buying, suggesting a moderate influence and highlighting the role of other potential factors. The results emphasize that a modest lifestyle observed among the Tulungagung community mitigates impulsive buying tendencies despite active online shopping habits, whereas financial literacy alone may be insufficient to prevent impulsive behavior, particularly among younger consumers. These insights underscore the need for integrated strategies combining financial education and behavioral interventions to promote responsible consumption, offering practical implications for policymakers, educators, and e-commerce platforms.
UNLOCKING FINANCIAL INSIGHTS: EVALUATING PERFORMANCE THROUGH KEY RATIOS Rachmawati, Rani; Sutrismi, Sri; Anggiyasari, Yunita Duwi
JAT : Journal Of Accounting and Tax Vol. 3 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jat.v3i2.1352

Abstract

This study analyzes the financial performance of Pabrik Gula Modjopanggoong through key financial ratios, including liquidity, activity, solvency, and profitability. Using financial data from 2019 to 2023, the study employs a descriptive quantitative approach to evaluate the company’s financial stability and operational efficiency. The findings reveal that liquidity ratios, such as Current Ratio and Quick Ratio, fall below industry standards, reflecting challenges in meeting short-term obligations. Activity ratios demonstrate poor asset utilization, with a low Total Asset Turnover (TATO), although inventory management, as measured by Inventory Turnover (ITO), is efficient. Solvency ratios, including Debt-to-Equity Ratio (DER) and Debt-to-Asset Ratio (DAR), show favorable values, indicating minimal reliance on debt. However, profitability ratios, such as Net Profit Margin (NPM) and Return on Assets (ROA), are suboptimal due to declining sales and high operational costs. These results highlight the need for improved asset management and operational strategies to enhance profitability and competitiveness. The study provides actionable insights for optimizing financial performance and ensuring long-term sustainability.
ASSESSING AUDIT TIMELINESS: THE IMPACT OF FIRM SIZE AND AUDIT FEE ON AUDIT REPORT LAG IN INDONESIA Hendrawati, Nuryanti; Lusianty; Muslim , Ade Imam
JAT : Journal Of Accounting and Tax Vol. 4 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jat.v4i1.1546

Abstract

Abstract to examine the influence of firm size and audit fees on the duration required to finalise the audit report. This study examines firms in the non-cyclical consumer sector listed on the Indonesia Stock Exchange from 2021 to 2023. The employed method is descriptive and verificative, utilising a quantitative approach. Employing a purposive sampling strategy, 26 companies were chosen as samples, yielding 78 data observations. The data was examined by multiple linear regression analysis utilising SPSS. The research findings indicate that both firm size and audit fees concurrently exert a substantial influence on audit report delay. These two variables exhibit a negative and considerable impact on audit report delay. Consequently. The larger the company and the higher the audit charge, the more expedited the completion of the financial statement audit.
THE INFLUENCE OF PROFITABILITY, LEVERAGE, AND CORPORATE GOVERNANCE ON SUSTAINABILITY REPORT DISCLOSURE: EVIDENCE FROM ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Aprilia, Dina; Kartika; Indah Purnamawati
JAT : Journal Of Accounting and Tax Vol. 4 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jat.v4i1.1553

Abstract

The purpose of this research is to examine whether profitability, leverage, and corporate governance have an effect on sustainability report disclosure in energy sector companies listed on the Indonesia Stock Exchange. This research used a quantitative method by utilizing sustainability report data and annual reports sourced from company websites and the IDX website. The population used in this research was 74 companies. Sampling used a purposive sampling technique. There were 34 companies that could be used as research samples with 68 observation data. The data analysis method used was multiple linear regression analysis. The results of the research indicate that profitability has no effect on sustainability report disclosure, leverage has a positive effect on sustainability report disclosure, and independent commissioners have no effect on sustainability report disclosure in energy sector.
BOARD OF COMMISSIONERS’ EFFECTIVENESS, AUDIT COMMITTEE EFFECTIVENESS, AND ACCOUNTING CONSERVATISM: DO THEY INFLUENCE TAX AVOIDANCE? Fauzah, Munaya; Hadi, Nor
JAT : Journal Of Accounting and Tax Vol. 4 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jat.v4i1.1570

Abstract

This study aims to empirically examine the effect of Board of Commissioners Effectiveness, Audit Committee Effectiveness, and Accounting Conservatism on Tax Avoidance in consumer non-Cyclical sector companies listed on the Indonesia Sharia Stock Index (ISSI) in 2023. This is a causal associative research using a quantitative approach with secondary data sourced from annual reports. The sample was determined using purposive sampling, resulting in 76 observations. Data were analyzed through descriptive statistics, classical assumption tests, multiple linear regression, coefficient of determination test, F-test, and t-test. The findings show that, partially, Board of Commissioners Effectiveness and Accounting Conservatism do not have a significant effect on Tax Avoidance, with significance values of 0.242 and 0.054, respectively. In contrast, Audit Committee Effectiveness has a significant effect on Tax Avoidance, with a significance value of 0.008.
ANALYSIS OF THE INFLUENCE OF GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, AND FIRM SIZE ON FIRM VALUE IN PROPERTY AND REAL ESTATE COMPANY LISTED ON THE INDONESIA STOCK EXCHANGE 2020-2024 PERIOD Firmansyah, Farah Fauziah; Puji Astuti; Winarko, Sigit Puji
JAT : Journal Of Accounting and Tax Vol. 4 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jat.v4i1.1724

Abstract

This study analyzes of the influence of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and firm size on corporate value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. Corporate value is measured using the Price to Book Value ratio. GCG is proxied by the proportion of independent commissioners, CSR based on the disclosure of the GRI Standards indicator, and firm size is measured by the natural logarithm of total assets. The study employs a quantitative approach with a causal research design and utilizes multiple linear regression. Secondary data were obtained from annual and sustainability reports. A total of 19 companies were selected through purposive sampling, resulting in 95 observations over a five-year period. Data analysis involved classical assumption testing followed by hypothesis testing using the t-test, F-test, and coefficient of determination. The findings reveal that GCG has a significant positive effect on corporate value, whereas CSR and firm size do not exhibit significant individual effects. However, simultaneously all three variables collectively have a significant impact on corporate value. These results provide valuable insights for corporate management and investors in making decisions regarding governance practices, social responsibility initiatives, and strategic asset development

Page 4 of 5 | Total Record : 41

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