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Jurnal Ilmiah Akuntansi
Published by CV. Denasya Smart Publisher
ISSN : 30471931     EISSN : 30472334     DOI : 10.69714
Core Subject : Education,
Education Other
Jurnal Ilmiah Akuntansi (JILAK), E-ISSN: 3047-2334 (Online) / P-ISSN: 3047-1931 (print)) diterbitkan oleh Denasya Smart Publisher. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, mahasiswa, praktisi dan pemerhati ilmu pengetahuan. Redaksi menerima artikel penelitian terkait bidang Akuntansi seperti : Akuntansi Keuangan (Financial Accounting), Akuntansi Pemeriksaan (Auditing), Akuntansi Biaya (Cost Accounting), Akuntansi Manajemen (Management Accounting), Bidang Bidang Akuntansi Perpajakan, Akuntansi Peranggaran (Budgeting), Akuntansi Pemerintahan (Governmental Accounting), Sistem Akuntansi (Accounting System), Akuntansi Anggaran (Budgetary Accounting) dan Akuntansi Perbankan. Informasi lengkap untuk pemuatan artikel dan petunjuk penulisan artikel tersedia di dalam setiap terbitan. Artikel yang masuk akan melalui proses seleksi mitra bestari dan/atau editor. Jurnal JILAK terbit 4 kali dalam setahun, yaitu pada bulan Februari, mei, Agustus dan November
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 66 Documents
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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023 Rindi Ramadhani; Muhammad Hasan Ma’ruf; Rukmini Rukmini
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/maspsy87

Abstract

This study aims to conduct a test of the effect of good corporate governance mechanisms on the financial performance of banking companies. Financial performance is calculated using ROA. On the other hand, corporate governance mechanisms are calculated using the following variables: size of the board of commissioners, size of the board of directors, and size of the audit committee. The sample used in this study includes 84 banking companies listed on the Indonesia Stock Exchange (IDX) in 2021 to 2023. Sampling was carried out using the purposive sampling method. In this study, the analysis used is the multiple linear analysis technique. These findings show that the size of the board of commissioners does not affect the company's financial performance. Meanwhile, the board of directors and audit committee have an effect on the financial performance of banking companies.
PENGARUH SIKAP WAJIB PAJAK TENTANG NJOP, TINGKAT PENDAPATAN DAN PENGETAHUAN PAYMENT ONLINE SYSTEM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN SEBAGAI VARIABEL INTERVENING Esti Dian Cahyani; Wikan Budi Utami; Rukmini Rukmini
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ce3gnc92

Abstract

This research aims to determine the effect of NJOP, Income Level, Knowledge of Online Tax Payment Systems on Land and Building Taxpayer Compliance in Banyudono District, Boyolali Regency with Taxpayer Awareness as an Intervening variable. The population in this research is land and building tax payers who have made land and building tax payments directly or online with a sample size of 100 respondents. The sampling technique uses probability sampling. This type of research is quantitative research. The data analysis technique in this research uses path analysis techniques and a sobel test calculator. Based on the results of data analysis, it is known that the influence of NJOP, Income Level and Knowledge of the Online Tax Payment System has a positive effect on Taxpayer Compliance. NJOP and Knowledge of the Online Tax Payment System have a positive effect on Taxpayer Awareness. NJOP and Income Level have a positive effect on Taxpayer Compliance with Awareness as an Intervening variable. Income level has no effect on Taxpayer Awareness. Knowledge of the Tax Online Payment System has no effect on Taxpayer Compliance with Awareness as an Intervening variable
PENGARUH SISTEM INFORMASI AKUNTANSI DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN DENGAN  KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA PEGAWAI BUMDES DAN KARYAWAN JANTI PARK Noviana Musafa’Ati; Rukmini Rukmini; Yuwita Ariessa Pravasanti
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/7c1j0457

Abstract

This research was conducted to determine the effect of accounting information systems, work motivation on Janti Park employee performance through job satisfaction as an intervening variable. The research method uses primary data by filling out a questionnaire. The sample data collection technique uses the Slovin technique. Data analysis methods include descriptive statistical tests, validity tests, reliability tests, classical assumption tests, normality tests, multicollinearity tests, autocorrelation tests, multiple linear regression tests, F tests, t tests, R2 tests. Partially, the influence of accounting information systems and work motivation influences employee performance. However, there is one hypothesis result that has no effect, namely the accounting information system on job satisfaction.
ANALISIS SISTEM AKUNTANSI KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI: (STUDI KASUS PADA SKPD KOTA SURAKARATA) Ika Arum Nurisma; Maya Widyana Dewi; Yuwita Ariessa Pravasanti
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/g4q1f732

Abstract

This study aims to examine the influence of the implementation of local government financial accounting systems, utilization of technology, and internal control systems on the quality of financial reports with human resource competence as a moderating variable. The data used in this research are primary data collected through a questionnaire distributed directly to respondents. The questionnaire was distributed to 100 employees in the finance and administrative departments of 25 SKPD in the city of Surakarta. The data analysis method used is Moderated Regression Analysis (MRA). The results of this study indicate that the implementation of local government financial accounting systems, utilization of technology, and internal control systems have an impact on the quality of financial reports. Furthermore, this research also proves that human resource competence is able to moderate the influence of local government financial accounting systems on the quality of financial reports. However, in this study, human resource competence was not able to moderate the influence of technology utilization and internal control systems on the quality of financial reports.
PENGARUH MODAL USAHA, LAMA USAHA, DAN LOKASI USAHA TERHADAP PENDAPATAN PEDAGANG PASAR SUNGGINGAN BOYOLALI: (STUDI KASUS PEDANGGANG PASAR SUNGGINGAN) Ovi Arizka Maeshinta; Indra Lila Kusuma; Wikan Budi Utami
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/5z6mya49

Abstract

The purpose of this research is to analyze the impact of business capital, business location, and business location on the income of Boyolali market traders. The population at this start is a merchant in the Sunggingan Market of Boyolali district. The sample of this study consisted of 100 respondents, taken with the Slovin formula. The variables used include enterprise capital (X1), enterprise duration (X2), enterprise location (X3), and income (Y). The data analysis used in this study uses descriptive analysis, validity tests, reliability tests, and classical assumption tests, with hypothesis testing using double linear regression analysis, the F test, the t test, and the determination coefficient. The results show that partially the variable that affects the trader's income is the location of the business (X3), with a t test result of 2,779 > t table of 1,98498. Whereas the business capital (X1) and the duration of the enterprise (X2) have no significant influence on the traders' income, with the result of the capital test count of the company (X1) |-1,176 | < t table 1.98498, as well as the results of the long-term enterprise test of 1,160 < t table 1.98498.
IMPLEMENTASI PAJAK PERTAMBAHAN NILAI (PPN) ATAS PENGADAAN BARANG/JASA DALAM PERSPEKTIF UU NO. 7 TAHUN 2021 DI RUMAH SAKIT JIWA DAERAH DR. ARIF ZAINUDIN SURAKARTA Rifatun Maulani; Suprihati Suprihati; Desy Nur Pratiwi
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ckx2jr46

Abstract

This study aims to analyze the implementation of Value Added Tax (VAT) on the procurement of goods/services at the dr. Arif Zainudin Regional Psychiatric Hospital in Surakarta from the perspective of Law No. 7 of 2021. The research method used is qualitative with a descriptive approach. Data were obtained through in-depth interviews and observations related to the procurement of goods/services and VAT reporting at the psychiatric hospital. The results of the study indicate that the implementation of VAT on the procurement of goods/services at the dr. Arif Zainudin Regional Psychiatric Hospital in Surakarta has been carried out well in accordance with the applicable laws, namely Law No. 42 of 2009 with a VAT rate of 10% and Law No. 7 of 2021 with a VAT rate of 11%. The procurement process and VAT reporting are conducted systematically and structurally, although in 2022 there were obstacles in the form of delayed VAT reporting which caused the institution to pay late penalties. The increase in the VAT rate has impacted the procurement costs and the fulfillment of medical needs. Overall, the implementation of VAT at the dr. Arif Zainudin Regional Psychiatric Hospital in Surakarta has complied with the prevailing regulations and demonstrates a commitment to tax compliance.
PENGARUH LITERASI KEUANGAN, PERILAKU KEUANGAN, DAN PENDAPATAN TERHADAP KEPUTUSAN INVESTASI PROPERTI PADA MASYARAKAT KECAMATAN GONDANGREJO Rinda Yuisticia Hapsari; Muhammad Hasan Ma'ruf; Desy Nur Pratiwi
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/1v92xm40

Abstract

This research aims to determine the influence of financial literacy on property investment decisions, the influence of financial behaviour on property investment decisions, and the influence of income on property investment decisions. This research uses descriptive and quantitative research methods. The population in this study was 154 commercial housing investors recorded on the Sikumbang platform. And the sample obtained by calculating the Slovin formula was 61 respondents. The data obtained was collected by distributing questionnaires to respondents. The data analysis used is a validity test, reliability test, classical assumption test, descriptive analysis, multiple linear regression analysis, F test, t test, and coefficient of determination test. The result of this research show that financial literacy and income variables have a positive and significant influence on property investment decisions, and financial behaviour variable do not have a positive and significant influence on property investment decisions among the people of Gondangrejo District.
PENGARUH PEMAHAMAN SISTEM ADMINISTRASI PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT TAHUNAN DENGAN TINGKAT KEPUASAN WAJIB PAJAK PADA FORMULIR  1721-A2 SEBAGAI VARIABEL INTERVENING: (STUDI KASUS KABUPATEN BOYOLALI) Ardila Setyowati; Maya Widyana Dewi; Darmanto Darmanto
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/v3de9977

Abstract

This paper aims to find out the effect of Understanding Tax Administration and Fiscus Services onTaxpayer Compliance through Taxpayer Satisfaction on Form 1721-A2 as an Intervening Variable. The population in this study was Taxpayers on Form 1721-A2 at KPP Pratama Boyolali with a total of 100 taxpayers responding. The sampling technique uses non-probability sampling. This type of research is quantitative research. Data was obtained directly through distributing questionnaires at KPP Pratama Boyolali as well as by distributing via gform. Data analysis uses Path Analysis (multiple regression model and mediation model). The research results show 1) Understanding Tax Administration and Fiscus Services has a positive and significant effect to Satisfaction, 2) Understanding Tax Administration and Fiscus Services has a positive and significant effect to Compliance, 3) Satisfaction cannot mediate between Understanding Tax Administration and Fiscus Services has a positive and significant effect towards Compliance.
PENGARUH SOSIALISASI KESADARAN PAJAK, KETEGASAN SANKSI PAJAK, DAN PEMAHAMAN TARIF PAJAK PELAKU E-COMMERCE TERHADAP KINERJA PENERIMAAN PAJAK DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING: (STUDI KASUS DI KARESIDENAN SURAKARTA) Nisrina Amaya; Indra Lila Kusuma; Rukmini Rukmini
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/d4wnxn23

Abstract

This research aims to determine whether there is an influence of socialization of tax awareness, strictness of tax sanctions, and understanding of e-commerce tax rates on tax revenue performance through taxpayer compliance as an intervening variable. The population that is the object of this research is MSMEs who run their business through e-commerce in the Surakarta Residency, with a sample of 97 respondents. The data collection method in this research use a questionnaire with certain criteria (purposive sampling). The data analysis technique used to test direct and indirect effects uses path analysis with SPSS 26 software. The research results show that the socialization of tax awareness and the strictness of tax sanctions directly have a significant effect on taxpayer compliance, while understanding tax rates directly does not have a significant effect on taxpayer compliance. Then, socializing tax awareness and strictness of tax sanctions directly has a significant effect on tax revenue performance, but understanding tax rates directly does not have a significant effect on tax revenue performance. Taxpayer compliance is unable to mediate the influence of the relationship between socialization of tax awareness, strictness of tax sanctions, and understanding of tax rates on tax revenue performance in the Surakarta Residency
PENGARUH PROFITABILITAS, REPUTASI KAP, AUDIT TENURE DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR BARANG KONSUMEN NON PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018 – 2022 Melania Nur Safitri; Triana Aggraini
Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2024): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/en75cd24

Abstract

This study was conducted to examine the effect of Profitability, KAP Reputation, Audit tenure and Company Size on Audit delay. The sample selection technique in this study used purposive sampling method and obtained 78 companies in the non-primary consumer goods sector listed on the Indonesia Stock Exchange for the period 2018-2022. Based on the purposive sampling method, the amount of data in this study was 390 data. The data analysis used in this research is multiple linear regression analysis using the IBM Statistical Package for the Social Sciences (SPSS) version 22 program. Based on the results of the study, it can be concluded that profitability has an effect on audit delay, while KAP reputation, audit tenure, and company size have no effect on audit delay

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