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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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PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPRITUAL TERHADAP KINERJA PEGAWAI PADA BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA KABUPATEN KOLAKA TIMUR Wiguna, Andri Chandra; Kalsum , Ummy; Putera, Asrip
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.v3i1.1162

Abstract

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.
ANALISIS DETERMINAN PENDAPATAN PROVINSI DI PULAU JAWA PADA TAHUN 2014-2023 Isnawan, Aksan; Khasanah, Uswatun
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.v3i1.1168

Abstract

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.
PENGARUH INDEKS PEMBANGUNAN MANUSIA, TINGKAT PENGANGGURAN TERBUKA, PDRB, DAN PARTISIPASI ANGKATAN KERJA TERHADAP KEMISKINAN DI JAWA TENGAH TAHUN 2017-2022 Andini, Anggun; Az Zakiyyah, Nurul Azizah
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.v3i1.1169

Abstract

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.
ANALISIS PENGARUH HARGA INTERNASIONAL, NILAI TUKAR, DAN GDP PERKAPITA AMERIKA SERIKAT TERHADAP NILAI EKSPOR TEKSTIL INDONESIA KE AMERIKA SERIKAT Perdana, Anisa Putri
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.v3i1.1170

Abstract

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
PENGARUH TINGKAT PENDIDIKAN DAN TINGKAT PENDAPATAN TERHADAP MINAT BERWAKAF UANG DENGAN RELIGIUSITAS SEBAGAI VARIABEL MEDIASI PADA ASN MUSLIM KOTA PALEMBANG Juliana, Rahma; Juniawati, Muthmainah; Asrol, Safitri
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 4 No 01 (2025): 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.v4i01.1716

Abstract

This study aims to determine the effect of education level and income level on interest in cash waqf with religiosity as a mediating variable. This is a quantitative study. The population consists of 90 Muslim civil servants. Data were collected using a Likert scale questionnaire, validity and reliability testing, and hypothesis testing using SmartPLS 4.0 software. The results of the study indicate that educational level has a positive and significant effect on religiosity, income level has a positive and significant effect on religiosity, educational level does not affect interest in monetary waqf, income level has a positive and significant effect on interest in monetary waqf, & religiosity has a positive & significant effect on interest in monetary waqf. Educational level has a positive and significant effect on interest in monetary waqf with religiosity as a mediating variable, and income level has a positive and significant effect on interest in monetary waqf with religiosity as a mediating variable. Therefore, it is recommended that the government implement regular religious programs in the work environment of Muslim civil servants because religiosity has been proven to be the main factor driving interest in monetary waqf.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Mustaqim, Fariz; Rakhman, La Ode Abdul; Daholu, Ahmad
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 4 No 01 (2025): 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.v4i01.1717

Abstract

This research aims to determine the effect of corporate social responsibility (CSR) disclosure on company value in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2021-2023. This research uses a simple linear regression method and descriptive analysis with a quantitative approach. The data collection method was carried out by looking at the financial reports and sustainability financial reports of each company used as a research sample and processed using the SPSS application. Based on the research results, it was concluded that partially the corporate social responsibility (CSR) disclosure variable had a significant effect on company value, as seen from the significance value of the t test results (partial test), namely with a significant value of 0.001 < 0.05. The resulting regression coefficient is 8.328, which is positive. This positive direction means that the corporate social responsibility (CSR) disclosure variable is directly proportional (in the same direction) to the company value variable. The value of the contribution determined through the results of the coefficient of determination test is 30.5%.
MANAJEMEN RISIKO PADA PENGELOLAAN DANA ZAKAT, INFAK, DAN SEDEKAH (STUDI KASUS INISIATIF ZAKAT INDONESIA (IZI) SUMATERA SELATAN) Pandu Wizki, Dimas; Sumantri, Rinol; Asrol, Safitri
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 4 No 01 (2025): 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.v4i01.1731

Abstract

The Indonesian Zakat Initiative (IZI) South Sumatra Zakat Management Institution (LAZ) is a registered and recognized institu tion by the Ministry of Religious Affairs of the Republic of Indonesia that manages zakat, infaq, and sadaqah funds. In managing ZIS funds, the Indonesian Zakat Initiative (IZI) South Sumatra faces several problems, namely collection, distribution, volunteers, and education. Risk management is a series of procedures used to identify, assess, control, and monitor risks arising from an activity. The purpose of this study is to determine the extent of risk management implementation and the risk mitigation strategies carried out by LAZ IZI South Sumatra. This study uses a qualitative method where data is collected through interviews with three main sources, namely the head of the IZI South Sumatra office, the head of the collection division, and the head of the distribution division. In addition, this study also uses the observa tion method. The results of this study indicate that the implementation of risk management by IZI South Sumatra is not yet optimal because IZI does not implement risk assessment. However, in terms of risk mitigation, the mitigation measures implemented by IZI are very good at handling existing risks.
ANALYSIS OF FIXED ASSET MANAGEMENT IN FINANCIAL STATEMENTS: A CASE STUDY OF SERDANG BEDAGAI REGENCY 2023 Simamora, Lisbetria; Hutasuhut, Syakira Faira; Muda, Iskandar
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 4 No 01 (2025): 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.v4i01.1795

Abstract

Fixed assets are an important component in a region's financial statements and balance sheets that will prove the wealth of the local government. This research is based on secondary data obtained from the Notes on the Financial Statements of Serdang Bedagai Regency for 2023. From the results of the research, fixed assets in Serdang Bedagai Regency have met the 2019 Government Accountability Standards (SAP), but several indications of problems were found such as the value of Construction in Work with a value of 0 or completed in 2023. This is unusual compared to reports in the field. Because in 2023 there is still work that is still ongoing and has not been completed, supported by some of the evidence listed in the research. In addition, the large value of damaged assets shows that the Serdang Bedagai Regency Government is lacking in maintaining asset maintenance. This research identifies fixed assets and hopes that the results of this research can be an input for the government of Serdang Bedagai Regency, especially in the fixed asset category with the aim of improving the quality of financial statements.
THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARD (SAP) NO. 5 ON INVENTORY ACCOUNTING: A CASE STUDY OF BATU BARA REGENCY Cecilia Rumapea, Ignacia; Situmorang, Yesika; Muda, Iskandar
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 4 No 01 (2025): 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.v4i01.1796

Abstract

This study is entitled Application of Government Accounting Standard (SAP) Number 5 on Inventory Accounting. A Case Study of Batu Bara Regency. This study examines the implementation of Govern ment Accounting Standards (SAP) No. 5 concerning inventory account ing in the Batu Bara Regency Government for the 2021 fiscal year. The data analyzed were derived from the 2021 Local Government Financi al Statements (LKPD) and the Audit Report issued by the Audit Board of the Republic of Indonesia (BPK RI). The focus of this research lies on four dimensions of inventory accounting: recognition, measureme nt, presentation, and disclosure. The findings reveal that Batu Bara Regency has, in principle, complied with SAP No. 5 in terms of policies and reporting practices. However, the audit results highlight several weaknesses in internal control, such as incomplete stock opname proce dures, expired medicines still recorded as inventories, and limited valu ation documentation for donated items. The study concludes that while formal compliance with SAP No. 5 has been achieved, operational imp rovements are necessary to ensure data reliability and transparency in financial reporting.
IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARD NO. 2 CONCERNING CASH-BASED BUDGET REALIZATION REPORTS IN HUMBANG HASUNDUTAN REGENCY Naibaho, Gilberta; Lumbantobing, Septi; Muda, Iskandar
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 4 No 01 (2025): 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.v4i01.1797

Abstract

The Budget Realization Report (LRA) is one of the main reports in local government financial reporting that describes the realization of revenue, expenditure, and financing based on cash-based principles. Government Accounting Standards (SAP), especially PSAP Number 2, regulate the preparation of LRAs in order to provide transparent and accountable financial information. This study aims to analyze the level of suitability of the preparation of cash-based LRA as of May 31, 2025 with the provisions of PSAP Number 2. The method used is qualitative descriptive with a documentation study approach to the LRA for the 2025 period. The analysis was carried out by compa ring the content of the report with the provisions of PSAP Number 2 regarding cash-based presentation. The results of the analysis show that the preparation of in general has met the requirements of PSAP Number 2, but there is still room for improvement in terms of detail and disclosure of information so that financial reporting can be more transparent and accountable. it is recommended that local governme nts continue to improve the quality of report presentation to support responsible financial management & appropriate decision-making

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