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JITAA : Journal Of International Taxation, Accounting And Auditing
Published by Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
ISSN : -     EISSN : 28293670     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 61 Documents
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FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIFITAS PENGENDALIAN INTERN (PERSEPSI PEGAWAI PADA SKPD SE-KABUPATEN BUTON) Rais R, Muhammad
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 02 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v2i02.1097

Abstract

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.
KONSEP NILAI TAMBAH PADA AKUNTANSI SYARIAH Karomah, Ummul; Latifah, Eny
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 02 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v2i02.1098

Abstract

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.
PENGARUH SOSISALISASI PAJAK BUMI DAN BANGUNAN TERHADAP KEPATUHAN WAJIB PAJAK KOTA BAUBAU Rais R, Muhammad
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 02 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v1i02.1111

Abstract

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.
KONSEP MARGIN, UJRAH DAN BAGI HASIL DALAM EKONOMI SYARIAH Latifah, Eny; Abdullah, Rudi; Adnan Hakim, Al Asy Ari
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 02 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v1i02.1131

Abstract

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
AKUNTANSI SYARIAH PERUSAHAAN DAGANG (MURABAHAH) Latifah, Eny; Abdullah, Rudi; Adnan Hakim, Al Asy Ari
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 02 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v1i02.1132

Abstract

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
PERAN AUDIT SYARIAH DALAM PELAYANAN PERBANKAN SYARIAH UNTUK MENINGKATKAN KEPERCAYAAN MASYARAKAT Mafikah, Ananta Delyana; Latifah, Eny
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 02 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v1i02.1134

Abstract

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.
PENERAPA MATEMATIKA PADA ILMU EKONOMI: FUNGSI LINIER Januarta, Alfino Ardy; Naura Zahra , Calysta Lintang; Hariyanto, Eky Syaputri; Cindy , Putri Mai; Safrilian Alihuddin, Muhammad; Amara Faradiva, Melisa
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 3 No 2 (2024): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v3i2.1339

Abstract

Economic mathematics plays an important role in analyzing various economic phenomena, one of which is through the concept of linear functions. A linear function is a simple function whose equation form consists of coefficients and constants (parameters) and consists of several independent variables and independent variables of degree or rank one. The purpose of this research is to help us understand more about linear functions in economic mathematics. This research uses a description research method with a literature review approach, namely data collection carried out by collecting valid data sources from, scientific journals, and related articles. The results of this study indicate about student problem solving in linear function material. Economic mathematics helps analyze economic problems using mathematical tools, including linear functions. These functions are simple but very useful in describing the direct relationship between variables that affect economic decisions, such as production and consumption. By using models such as linear functions, economists can analyze such as production, consumption, and distribution of goods and services, to solve complex economic problems.
PENERAPAN MATEMATIKA PADA ILMU EKONOMI : FUNGSI KONSUMSI DAN TABUNGAN Azahro, Ihza; Lestari , Irma Dwi; Suryandari , Novi Ayu; Lutfia, Siti; Naila Fahsya , Ghea; Sukma Raga , Dian
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 3 No 2 (2024): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v3i2.1340

Abstract

This study explores the relationship between consumption and savings, two interrelated economic activities that are essential to drive the economy. Consumption reflects household spending to fulfill daily needs, while savings represent the portion of income that is not spent. According to Keynes, an increase in income proportionally impacts consumption and savings. Using mathematical economics as an analytical tool, this study examines the consumption and savings functions, highlighting their direct relationship with national income. The results show that if consumption increases, savings will decrease. Because if the portion of income spent is larger, the portion set aside for savings will be smaller. If consumption decreases, savings will increase. Conversely, if the portion of income spent is smaller, the portion set aside for savings will be larger.
PENERAPAN MATEMATIKA DALAM ILMU EKONOMI FUNGSI PERMINTAAN DAN PENAWARAN Hoirunnisa, Adinda; Mappi, Dinda Refani; Firmansyah, Muhammad Rafi; Innalexsyah, Nakeisha Annora; Mazidah, Nurul; Akbar, Reza Maulana
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 3 No 2 (2024): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v3i2.1344

Abstract

Economic mathematics is an approach or method of solving economic problems using mathematical symbols and mathematical logic. Economists also often use mathematics in solving economic problems, one of which is function material. Therefore, this study aims to examine the application of mathematics in economics: demand and supply functions as support and reference in learning activities. The method used in the research uses the literature study method. The results showed that the main factors that affect demand include the price of goods, consumer income, prices of other goods, expectations of future prices, consumer tastes, and advertising spending. The law of demand states that if the price of goods rises, demand tends to fall, and vice versa. Supply refers to the relationship between the price of a good and the quantity of the good that producers offer. The main factors that affect supply include the price of the product, the level of technology, the price of production factors, the price of other related goods, and the producer's expectations of future prices.
ANALISIS PENGEMBANGAN KOMPETENSI KARYAWAN DALAM MEMANFAATKAN DIGITAL MARKETING DI TIARA PHOTO DIGITAL Ali, Amir; Syaifuddin, Dedy Takdir; Hakim, Abdul
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 3 No 1 (2024): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v3i1.1081

Abstract

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.

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