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.
Articles
61 Documents
<![CDATA[PERAN AUDIT SYARIAH DALAM PELAYANAN PERBANKAN SYARIAH UNTUK MENINGKATKAN KEPERCAYAAN MASYARAKAT ]]>
<![CDATA[Mafikah, Ananta Delyana]]>;
<![CDATA[Latifah, Eny]]>
<![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.v1i02.1134
<![CDATA[This research investigates the important role of sharia audit in increasing public trust in sharia banking services. The title was chosen to view the important contribution of sharia audit as a mechanism for monitoring and ensuring compliance with sharia principles in bank operations. The aim of the research is to evaluate the extent to which sharia audits can strengthen the integrity and transparency of sharia financial institutions. The research method involves document analysis, so that there are results to gain in-depth insight. The research results show that sharia audits have a positive impact in creating a more trustworthy sharia banking environment, ensuring compliance with Islamic ethical values, and strengthening harmonious relations between sharia banks and their communities.]]>
<![CDATA[PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPRITUAL TERHADAP KINERJA PEGAWAI PADA BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA KABUPATEN KOLAKA TIMUR ]]>
<![CDATA[Wiguna, Andri Chandra]]>;
<![CDATA[Kalsum , Ummy]]>;
<![CDATA[Putera, Asrip]]>
<![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.v3i1.1162
<![CDATA[This research aims to determine and analyze the impact of emotional intelligence and spiritual intelligence on employee performance at the Office of Human Resources and Empowerment of East Kolaka Regency. The sample consists of all employees at the Office of Human Resources and Empowerment of East Kolaka Regency, totaling 46 individuals. The study utilizes Multiple Linear Regression analysis. The results of the study indicate that: (1) Emotional intelligence and spiritual intelligence have a positive and significant impact on employee performance at the Office of Human Resources and Empowerment of East Kolaka Regency. (2) Emotional intelligence has a positive and significant impact on employee performance at the Office of Human Resources and Empowerment of East Kolaka Regency. (3) Spiritual intelligence has a positive and significant impact on employee performance at the Office of Human Resources and Empowerment of East Kolaka Regency.]]>
<![CDATA[ANALISIS DETERMINAN PENDAPATAN PROVINSI DI PULAU JAWA PADA TAHUN 2014-2023 ]]>
<![CDATA[Isnawan, Aksan]]>;
<![CDATA[Khasanah, Uswatun]]>
<![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.v3i1.1168
<![CDATA[Regional Original Revenue (PAD) is one of the important parameters in evaluating the economic progress of a region. Increases or decreases in PAD can reflect the current economic conditions. This research aims to determine the influence of unemployment, poverty, regional investment, population size, and regional minimum wage (UMP) on provincial revenue in Java Island. The study was conducted in 6 provinces on Java Island, using secondary data obtained from BPS (Central Statistics Agency) and the Ministry of Finance, and tested using panel data regression. The software Eviews 12 was used for analysis. The results show that poverty, regional investment, population size, and UMP significantly affect regional original revenue, while the unemployment variable does not affect regional original revenue.]]>
<![CDATA[PENGARUH INDEKS PEMBANGUNAN MANUSIA, TINGKAT PENGANGGURAN TERBUKA, PDRB, DAN PARTISIPASI ANGKATAN KERJA TERHADAP KEMISKINAN DI JAWA TENGAH TAHUN 2017-2022 ]]>
<![CDATA[Andini, Anggun]]>;
<![CDATA[Az Zakiyyah, Nurul Azizah]]>
<![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.v3i1.1169
<![CDATA[Poverty, which is still a challenge in Central Java, has a worrying impact on various aspects of people's lives. This research aims to determine the influence of the Human Development Index (HDI), Open Unemployment Rate (TPT), Gross Regional Domestic Product (GRDP), and Labor Force Participation (PAK) on the poverty level in each district/city. in Central Java. The research method used is the use of panel data (time series and cross section) in 35 districts/cities in Central Java during the 2017-2022 period, by applying the Random Effect Model (REM). Research findings show that the Human Development Index (HDI) has a significant negative impact on poverty levels. On the other hand, the Open Unemployment Rate (TPT) has a positive and significant effect on the poverty level, while the Gross Regional Domestic Product (GRDP) makes a negative and significant contribution. However, Labor Force Participation (PAK) has not been proven to have a significant influence on poverty levels in districts/cities in Central Java.]]>
<![CDATA[ANALISIS PENGARUH HARGA INTERNASIONAL, NILAI TUKAR, DAN GDP PERKAPITA AMERIKA SERIKAT TERHADAP NILAI EKSPOR TEKSTIL INDONESIA KE AMERIKA SERIKAT ]]>
<![CDATA[Perdana, Anisa Putri]]>
<![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.v3i1.1170
<![CDATA[In an effort to boost economic growth, increased non-migas exports themselves became one way to advance the national economy, seeing the potential of non-Migas Indonesia exports that can be used as a basis product of Indonesian exports. This study was written with the aim of obtaining an analysis of international prices, exchange rates and per capita GDP of the United States against the value of Indonesian textile exports to the US in the years 1989-2018. The methods used in this study are time series and regression model estimates used by OLS (Ordinary Least Square), data processing using eviews 9. Short-term exchange rate variables have a negative effect on the textile export value variable. Textile price index variable has a positive impact on the value of export textile. Per capita GDP variable does not have an effect on export value of textiles. And the long-term variable of exchange value/dollar rate has a negative impact on textile value variables]]>
<![CDATA[PENERAPAN MATEMATIKA PADA ILMU EKONOMI : FUNGSI LINIER PADA PAJAK DAN SUBSIDI ]]>
<![CDATA[Rahmatullah Nasution, Armanda Riddwan Alif]]>;
<![CDATA[Sky Aldiansyah, Glem Alin]]>;
<![CDATA[Faisal Farhan, Muhammad]]>;
<![CDATA[Syarifuddin, Muhammad]]>
<![CDATA[ JITAA : Journal Of International Taxation, Accounting And Auditing Vol 3 No 2 (2024): JITAA : Journal Of International Taxation, Accounting And Auditing ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/jitaa.v3i2.1337
<![CDATA[A linear function is a function used to calculate the number of terms of a series that changes constantly. The problem found is the obstacles experienced by students in understanding the linear function sub-material on taxes. The purpose of writing this article is to identify the problems experienced by students and develop recommendations to improve effectiveness in learning. The method used is literature review. The results of the study The application of the Linear Equation system can help calculate the burden of supply and producers who usually charge the tax burden to buyers/consumers. The linear system can determine the selling price of products that have increased compared to before taxes and affect product demand in the market. Subsidies will change the supply function and market equilibrium. The imposition of a tax on a type of good will result in its price becoming more expensive, so the supply curve will shift to the upper left, resulting in a new market equilibrium.]]>
<![CDATA[PENGARUH KECERDASAN EMOSIONAL AUDITOR TERHADAP KINERJA AUDITOR PADA KANTOR INSPEKTORAT KABUPATEN KONAWE KEPULAUAN ]]>
<![CDATA[Abdullah, Rudi]]>
<![CDATA[ JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 01 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/jitaa.v1i01.129
<![CDATA[This study aims to determine the effect of auditor's emotional intelligence on auditor performance at the Konawe Kepulauan Regency Inspectorate Office. The data was collected using a questionnaire. Data obtained from 30 people. Data analysis used simple linear regression. The results of the analysis show (R2) = 0.734 which means that 73.4% of the variation of the increase in Auditor Emotional Intelligence on Auditor Performance (X) and the remaining 26.6% is influenced by other variables outside the model, so it can be concluded that the effect of Auditor Emotional Intelligence on Performance The auditor's influence is strong. The correlation coefficient value of 0.857 means that there is a positive relationship between Auditor Emotional Intelligence and Auditor Performance, where the lending variable has a significant value of 0.000 which is smaller than a = 0.05. Thus the research hypothesis is accepted.]]>
<![CDATA[PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DENGAN ANGGARAN SEBAGAI ALAT PENGENDALIAN BIAYA (STUDI KASUS PADA CV. CITRA NIAGA CEMERLANG BAUBAU ]]>
<![CDATA[Mutmainnah, Mutmainnah]]>
<![CDATA[ JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 01 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/jitaa.v1i01.130
<![CDATA[This study aims to determine the application of accountability accounting with budget as a cost control tool at CV Citra Niaga Cemerlang Baubau. The population that is used as the target of this research is cost control, the data analysis used is descriptive analysis. The results of the study indicate that the application of corporate responsibility accounting has not been adequate. This is supported by the non-fulfillment of indicators for the application of accountability accounting at CV Citra Niaga Cemerlang Baubau which has compiled an organizational structure quite well. This can be seen from the existence of a clear description of the division of authority and responsibility for each level of management and working relationships between sections within the company. The existence of an organizational structure allows the success of the planning and control programs set by the company.]]>
<![CDATA[ANALISIS PENCATATAN DAN PELAPORAN AKUNTANSI PERSEDIAAN BARANG PADA CV. CITRA NIAGA CEMERLANG ]]>
<![CDATA[Wani, Sri]]>
<![CDATA[ JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 01 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/jitaa.v1i01.131
<![CDATA[This study aims to determine the Analysis of Recording and Accounting Reporting of Goods. The population that is used as the target of this research is the recording and inventory of goods, the data analysis used is descriptive analysis. The results showed that the implementation of the inventory recording and reporting accounting system was adequate. Within the company, there has been a clear separation of functions between the warehouse department and the inventory registering administrative staff. The selection of the method for recording inventory is also appropriate, namely by using the perpetual method, where every inventory mutation occurs will be immediately recorded in the warehouse book or inventory book. The procedures that make up the inventory recording and reporting system in this company are adequate but in practice there are sometimes procedures that are not implemented, for example the procedure for recording the cost of inventory returned to the supplier. In this procedure, the warehouse department sometimes directly asks the supplier to pick up the goods that have been sent, the goods are not in accordance with the order.]]>
<![CDATA[MANAJEMEN PENGELOLAAN BANK SAMPAH ]]>
<![CDATA[Latifah, Eny]]>;
<![CDATA[Abdullah, Rudi]]>
<![CDATA[ JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 01 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing ]]>
Publisher : <![CDATA[Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM ]]>
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DOI: 10.62668/jitaa.v1i01.132
<![CDATA[The aim of this research is to determine the management of Waste Bank management. The research method is qualitative with a case study type. The results of the research are that waste bank management includes: first, planning: there are three plans, short term (increasing the number of members and compiling reports), medium term (optimizing reuse activities) and long term (collaborating with other institutions). Second, Organizing (organizing) consists of: Prosperous Waste Bank administrators carrying out tasks according to their respective fields and duties. Third, Actuating (implementation): Sejahtera Waste Bank implements a waste management program by applying the 3 R principles (reduce, reuse and recycle). and carrying out member savings activities as well as implementing a biopore hole creation program. And Fourth, Controlling: Prosperous Waste Bank carries out regular evaluations of waste bank programs.]]>
