JITAA : Journal Of International Taxation, Accounting And Auditing
JITAA : Journal Of International Taxation, Accounting And Auditing with e-ISSN : 2829-6370 (Online) is an electronic scientific journal published online twice (June and December) a year by Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM. JITAA : Journal Of International Taxation, Accounting And Auditing received discusses various research approaches, namely quantitative, qualitative methods, and mixed methods. It focuses on a variety of Taxation, Accounting, and Auditing topics or themes such as the following : Financial Accounting, Management Accounting, Sector Public Accounting, Sharia Accounting, Forensic Accounting, Behavioral Accounting (Include ethics and professionalism), Banking and Insurance Accounting, Small Medium Enterprises Accounting, Accounting System Information, Environmental Accounting, Rural Credit Institutions Accounting, Tax Accounting, Tax, Auditing.
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61 Documents
<![CDATA[ANALISIS DETERMINAN INDEKS PEMBANGUNAN MANUSIA MENGGUNAKAN VARIABEL MAKROEKONOMI (STUDI KASUS 34 PROVINSI DI INDONESIA TAHUN 2019-2021) ]]>
<![CDATA[Julianti, Shella Marliani]]>;
<![CDATA[Sukarniati, Lestari]]>
<![CDATA[ JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 02 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jitaa.v1i02.1080
<![CDATA[The Human Development Index (HDI) should be placed as the first and main priority in development. This is because humans are the basic capital in other developments. This research aims to determine the factors that influence HDI using macroeconomic variables with case studies of 34 provinces in Indonesia. The data used is quantitative data with longitudinal or panel dimensions. The research method implemented is the fixed effect model (FEM). The research results simultaneously show that all independent variables in the model have a simultaneous and significant effect on HDI. Partially, significant variables include early marriage, family expenditure per capita, domestic investment, unemployment and poverty. It is important for future research to use other research methods to complement the literature.]]>
<![CDATA[ANALISIS PENGEMBANGAN KOMPETENSI KARYAWAN DALAM MEMANFAATKAN DIGITAL MARKETING DI TIARA PHOTO DIGITAL ]]>
<![CDATA[Ali, Amir]]>;
<![CDATA[Syaifuddin, Dedy Takdir]]>;
<![CDATA[Hakim, Abdul]]>
<![CDATA[ JITAA : Journal Of International Taxation, Accounting And Auditing Vol 3 No 1 (2024): JITAA : Journal Of International Taxation, Accounting And Auditing ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jitaa.v3i1.1081
<![CDATA[This study focuses on analyzing the development of employee competencies at Tiara Photo Digital in utilizing digital marketing. Data collection methods were conducted through in-depth interviews with management, digital marketing staff, and customers, as well as observations of employees' work processes in using digital marketing tools. The research findings indicate that Tiara Photo Digital has successfully enhanced employee competencies in utilizing digital marketing through a series of structured training sessions, self-learning, and project-based learning. This includes strengthening technical and strategic skills in the use of social media, SEO, content marketing, and data analysis. This competency improvement has positively impacted the company's performance, as evidenced by an increase in visitor numbers and customer satisfaction levels. This study provides insights for other companies in similar industries on the importance of investing in the development of employees' digital competencies as part of their digital marketing strategy to achieve competitive advantage.]]>
<![CDATA[ANALISIS PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2018-2020) ]]>
<![CDATA[Malik, Ernawati]]>;
<![CDATA[Merliana Adsar, Wa Ode Silfi]]>
<![CDATA[ JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 02 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jitaa.v2i02.1094
<![CDATA[This study aims to determine and analyze the effect of capital structure (DER, DAR and CR) on profitability (ROE) in manufacturing companies engaged in the metals and similar sub-sectors listed on the IDX 2018-2020. In this study, secondary data is used in the form of annual financial statements of metal companies listed on the IDX for the 2018-2020 period obtained through the official website of the Indonesia Stock Exchange. In this study, the method used is descriptive analysis method and multiple linear regression analysis. Based on the research results, the following conclusions are obtained: 1) Capital structure as measured by the Debt to Equity Ratio (DER) has a significant effect on profitability as measured by Return on Equity (ROE) in a negative direction; 2) Capital structure as measured by Debt to Asset Ratio (DAR) has no significant effect on profitability as measured by Return on Equity (ROE) in a negative direction; 3) Capital structure as measured by Current Ratio (CR) has an effect on profitability as measured by Return on Equity (ROE) in a negative direction; 4) Capital structure as measured by Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), and Current Ratio (CR) simultaneously have a positive effect on profitability as measured by Return on Equity (ROE).]]>
<![CDATA[PENGARUH PERILAKU KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN DI KOTA BAUBAU ]]>
<![CDATA[Pardana, Deki]]>;
<![CDATA[Rusmiati, Rusmiati]]>
<![CDATA[ JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 02 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jitaa.v2i02.1095
<![CDATA[The purpose of this study was to determine the cultural, social, personal, and psychological factors that influence purchasing decisions. Data analysis method using multiple linear regression. The results of the study that: 1) cultural variables have a positive and significant effect on purchasing decisions (3.671) and 0.001.2) The effect of social variables on purchasing decisions is negative (-0.803) and significant (0.003).3) Personal variables have a positive influence on purchasing decisions. positive and significant effect (3.458) on purchasing decisions or negative and significant effect (3.458).4) Psychological variables have a positive and significant effect on purchasing decisions, or psychology has a positive and significant effect on purchasing decisions, with a coefficient of 4.550 and a significance level of 0.002.5). Based on the results of the coefficient of determination test of 0.558, cultural, social, personal, and psychological factors have a 55.8% effect on purchasing decisions.]]>
<![CDATA[PENGARUH LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP RETURN SAHAM PADA PERUSAHAAN SUBSEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022 ]]>
<![CDATA[Da'a, Fitrianti]]>;
<![CDATA[Suwarni, Wa Ode]]>;
<![CDATA[Iqram, Muhamad]]>
<![CDATA[ JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 02 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jitaa.v2i02.1096
<![CDATA[This research aims to analyze the influence of liquidity, profitability and leverage on stock returns in pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This type of research is quantitative descriptive with data collection techniques using documentation methods. This research uses a purposive sampling technique. The population in this study was 11 companies and 9 companies passed the criteria. The data analysis technique used in this research is multiple linear regression. The research results show that liquidity, profitability and leverage simultaneously have no effect on stock returns. The results of the t test show that partial liquidity has no effect on stock returns, partial profitability has no effect on stock returns and partial leverage has no effect on returns.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIFITAS PENGENDALIAN INTERN (PERSEPSI PEGAWAI PADA SKPD SE-KABUPATEN BUTON) ]]>
<![CDATA[Rais R, Muhammad]]>
<![CDATA[ JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 02 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jitaa.v2i02.1097
<![CDATA[This study aims to determine (1) the effect of auditor quality on the effectiveness of internal control. (2) The effect of audit scope on the effectiveness of internal control (3) The influence of leadership style on the effectiveness of internal control (4) The influence of auditor quality, audit scope, and leadership style simultaneously on the effectiveness of internal control. The data collection method used is field research, library research and questionnaires. The data analysis method used by the author is multiple linear regression analysis. Based on the results of research conducted on the factors that affect the effectiveness of the internal control system in the government sector, it can be concluded as follows: (1) Audit quality has no effect on the effectiveness of internal control. (2) The scope of the audit has no effect on the effectiveness of internal control. (3) Leadership style has an effect on the effectiveness of internal control. (4) Audit quality, audit scope, leadership style together affect the effectiveness of internal control.]]>
<![CDATA[KONSEP NILAI TAMBAH PADA AKUNTANSI SYARIAH ]]>
<![CDATA[Karomah, Ummul]]>;
<![CDATA[Latifah, Eny]]>
<![CDATA[ JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 02 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jitaa.v2i02.1098
<![CDATA[Research using qualitative methods of this type of literature has the aim of knowing the concept of added value in Islamic accounting. The results showed that added value in Sharia accounting refers to the value added to the economic, mental, and spiritual performance of an entity, which is halal and distributed in accordance with the law. Added value is not just profit but also has a deeper meaning in the distribution of resources to all stakeholders. A value-added statement is financial reporting that shows the added value created and distributed by a company. Value-added statements are in line with Islam especially in terms of fairness. Value added in accounting refers to the value added to the product by the company.]]>
<![CDATA[PENGARUH SOSISALISASI PAJAK BUMI DAN BANGUNAN TERHADAP KEPATUHAN WAJIB PAJAK KOTA BAUBAU ]]>
<![CDATA[Rais R, Muhammad]]>
<![CDATA[ JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 02 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jitaa.v1i02.1111
<![CDATA[This study aims to determine the effect of land and building tax socialization on taxpayer compliance in the City of Baubau. The data collection methods used were Interview (Interview), questionnaire and observation. The method of analysis of this research is linear regression analysis. Based on the results of research and discussion of the effect of land and building tax (PBB) socialization on taxpayer compliance in Baubau City, it can be concluded that the socialization of Land and Building Tax (PBB) has a positive and significant effect on taxpayer compliance in Baubau City. From the results of simple regression analysis produces a simple regression equation Y = 31.075 + 0.354 X. These results mean that every single point change is influenced by 0.354 socialization. The higher the socialization of Land and Building Tax, the better because it will increase taxpayer compliance in the City of Baubau.]]>
<![CDATA[KONSEP MARGIN, UJRAH DAN BAGI HASIL DALAM EKONOMI SYARIAH ]]>
<![CDATA[Latifah, Eny]]>;
<![CDATA[Abdullah, Rudi]]>
<![CDATA[ JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 02 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jitaa.v1i02.1131
<![CDATA[The aim of this research is to understand the concept of ujrah, profit sharing and margin as applied in sharia economics. The research method used is descriptive qualitative with a type of literature. The research results show that the concepts of ujrah, margin and profit sharing are in line with Stewardship Theory. The profit-loss sharing system is a system of sharing business results (profits and losses) which are divided based on a ratio (nisbah) in the form of a percentage and agreed upon at the beginning of the contract. The Profit Sharing System is divided into 2, namely profit sharing and Revenue Sharing. Profit Sharing has 2 (two) treatments, namely: Profit Sharing mechanism, and Profit and loss sharing mechanism. Profit margins are set flexibly and can be determined annually, daily or monthly. Margin recognition can be calculated using 4 methods, namely: (1) Sliding profit margin method: (2) Average profit margin; (3) Flat profit margin; (4) Annuity Profit Margin. Ujrah/Fee is a reward given by a service user as a form of exchange for the services/benefits provided by the service provider in an ijarah (lease) agreement]]>
<![CDATA[AKUNTANSI SYARIAH PERUSAHAAN DAGANG (MURABAHAH) ]]>
<![CDATA[Latifah, Eny]]>;
<![CDATA[Abdullah, Rudi]]>
<![CDATA[ JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 02 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia ]]>
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DOI: 10.62668/jitaa.v1i02.1132
<![CDATA[The purpose of this study was to determine the concept of accounting in trading companies with murabahah approach. The research method used is qualitative with the type of literature study. The results showed that merchandising businesses is an organization that uses its resources to provide products obtained from other parties for its customers. Islamic accounting of trading companies often uses murabahah, salam and istishna contracts. Cost of goods in Islamic accounting of trading companies is mentioned with a description of the amount of cash or cash equivalents paid to acquire an asset until the asset is in a place and condition ready for use/sale in accordance with (PSAK 102). Islamic accounting treatment in trading companies includes: accounting for sellers and buyers, recognition of asset acquisition and profit, treatment of discounts or rebates and others]]>
