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Akuntansi dan Ekonomi Pajak: Perspektif Global
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30469872     EISSN : 30469856     DOI : 10.61132
Core Subject : Economy,
Economics, Econometrics & Finance
untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi,Ilmu Perpajakan dan Akuntansi
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 91 Documents
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Analisis Implementasi Pemberlakuan Undang-Undang Nomor 1 Tahun 2022 Tentang Hubungan Keuangan Antara Pemerintah Pusat Dan Pemerintah Daerah Pada Pajak Bumi Dan Bangunan Di Badan Pengelola Pendapatan Daerah Kota Cimahi Dian Kaniawati; Eko Setyanto
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.315

Abstract

Regional governments regulate and manage their own government affairs according to the principle of autonomy and co-administration that in order to create an effective and efficient allocation of national resources, it is necessary to regulate the management of financial relations between the central government and regional governments that are just, harmonious and accountable based on Pancasila and the Law of the Republic of Indonesia. The 1945 Constitution of the Republic of Indonesia. The research method used in this study is a descriptive method with a qualitative approach. Data collection techniques used include library research, field research, and interviews. Then the informants in this study were 6 people, who were determined purposively. The data analysis was carried out through triangulation. The results of the study concluded that the Potential Realization of Certain Land and Building Tax Revenues from Land and Building Tax in Cimahi City in the Next 5 Years will experience a significant increase
Pengaruh Moralitas Individu dan Pengendalian Internal terhadap Kecenderungan Fraud: Systematic Literature Review Kharisma Febriani; Firly Ni’matussyifa; Dien Noviany Rahmatika
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.318

Abstract

Accounting Fraud has become a major problem across all industries, causing financial loss and damaging an organization's reputation. In this research, the goal to be achieved is to understand how an individual's morality and internal control influence the occurrence of fraud. Fraud cases in Indonesia have increased along with business growth and developing investment opportunities. Company financial reports are often presented maximally to attract investor interest. This research applies a Systematic Literature Review (SLR) approach. This literature review was carried out by collecting articles published in international and national journals from 2017 - 2024. Of the 336 articles found, 52 articles were taken for further analysis based on certain criteria. Articles collected via Google Scholar, Semantic Scholar, ResearchGate and Garuda. In this study, articles were grouped based on the year in which they were published, the number of authors involved, the research methods used, and the data collection techniques applied. The findings from this study indicate that this subject will be the most discussed in 2022, with 13 related journals. Most of the authors come from the Indonesian Hindu University in the Hita Accounting and Finance journal, contributing 22% of the total articles. The method most commonly used in this research is quantitative, with questionnaires as the main approach to collecting data.
Strategi Pengusaha Jawa Timur Dalam Meningkatkan Produktivitas Industri Melalui Pengembangan Sumber Daya Manusia Firdausii Khoirunnisa; Maharani Ikaningtyas
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.344

Abstract

This research explores the strategies implemented by entrepreneurs in East Java to enhance industrial productivity through human resources development (HRD). Within the dynamic economic context and diverse industrial structure, this study aims to identify and analyze innovative strategies used by entrepreneurs to address challenges related to the quality and quantity of competent human resources. The research methodology employed a qualitative approach with document analysis and secondary data from various relevant sources. Findings highlight the importance of collaboration among industrial sectors, government, and educational institutions in improving HRD quality, alongside enhancing effective implementation of Occupational Health and Safety (OHS) policies in workplaces. The implications of this research suggest adopting HRD-focused strategies and improving OHS practices to enhance industrial competitiveness in East Java and support sustainable economic growth.
Pengaruh Struktur Modal, Profitabilitas, dan Dewan Komisaris Independen Terhadap Nilai Perusahaan : Studi Empiris Pada Pada Perusahaan Sektor Consumer Non-Cyclicals Sub Sektor & Beverage Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2019-2023 Dhelia Nurshafitri; Martini Martini
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.348

Abstract

This research was conducted with the aim of analyzing capital structure, profitability and independent board of commissioners. This research was conducted on Consumer Non-Cyclicals Sector Companies in the Food & Beverage Sub Sector listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling method in this research used a purposive sampling method with a sample of 43 non-cyclical consumer sector companies in the food & beverage sub-sector that met the sample criteria. This research uses multiple linear regression analysis techniques and uses the SPSS version 22.0 test tool. The results of this research show that the capital structure variables and independent board of commissioners have no effect on company value, while profitability has a positive and significant effect on company value
Antecedents and Consequences Of Green Intellectual Capital On Operational Performance In Coffee Shops At West Jakarta Rayhan Fadillah; Gatri Lunarindiah
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.349

Abstract

This research aims to analyze the influence of Green Intellectual Capital on operational performance in coffee shops in the West Jakarta area. This research uses quantitative methods and uses purposive sampling techniques. Through a questionnaire as a data collection tool, a sample size of 302 respondents was obtained. Questionnaires were distributed to managers, supervisors and baristas in coffee shops using Google Form. Hypothesis testing was carried out using the Structural Equation Model (SEM) method. The research results reveal that Green Intellectual Capital has a positive effect on Operational Performance and significantly on Green Supply Chains Management. Meanwhile, the results of hypothesis testing regarding the influence of Green Supply Chains Management on Operational Performance also provide positive results. These findings may indicate that Green Supply Chains Orientations and environmentally friendly practices in coffee shops are still limited and have not had a significant impact on performance. Based on the research results, managerial implications underline the importance of increasing awareness among coffee shop managers and employees of environmental issues. This awareness is very important to ensure that Green Supply Chains Management in coffee shops is carried out in an environmentally friendly manner, thereby improving operational performance and contributing to the preservation of the natural environment.
Analisis Efektivitas dan Efisiensi Penerapan E-Tax Invoice Dalam Penerbitan Faktur Pada PT Syma Berkah Indonesia Rizma Fatmawati Putri; Siti Sundari
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.352

Abstract

This research aims to discuss the effectiveness and efficiency of E-Tax Invoice in issuing invoices at PT Syma Berkah Indonesia. The core discussion discussed in this research is the level of effectiveness and efficiency of E-Tax Invoice in issuing invoices. This research was conducted at PT Syma Berkah Indonesia using descriptive qualitative methods and data collection techniques using interviews and observation. To find out the actual situation, interview administration and accounting managers and observe for 5 months. Based on the research results, it shows that the implementation of E-Tax Invoice in issuing invoices at PT Syma Berkah Indonesia has not reached the expected level of effectiveness and efficiency. The causal factors are limited human resources, busyness and access of the main director, lack of understanding and training of administrative managers and finances in using E-Tax Invoice.
Pengaruh Kebijakan Dividen dan Konservatisme Akuntansi terhadap Kualitas Laba Dewi Retno Mumtaz; Suwarno Suwarno
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.387

Abstract

This research aims to examine the effect of dividend policy and accounting conservatism on earnings quality in companies in the infrastructure, utilities & transportation and mining sectors listed on the Indonesia Stock Exchange (BEI). This type of research is quantitative research. The sampling method used is a purposive sampling method based on certain criteria. From the specified criteria, a sample of 25 companies was obtained. The analytical method used is multiple linear regression analysis using IBM SPSS statistics 22. The results of this research indicate that the dividend policy variable has no effect on earnings quality. Meanwhile, accounting conservatism has a significant positive effect on earnings quality. The principle of accounting conservatism is applied by companies on the basis of management's caution against exaggerating the profit value of the financial statements.
Pengaruh Likuiditas, Leverage, Ukuran Perusahaan dan Kepemilikan Institusional Terhadap Kinerja Keuangan Perusahaan Kesehatan Musa Budiarta Gunawan; Suryani Suryani
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.390

Abstract

This Research was conducted aiming to determine the effect of liquidity, leverage, firm size and institusional ownership on financial performance.the population in this study is 33 health sector companies listed on the Indonesian Stock Exchange. By using the purposive sampling method, a sample of 13 companies was obtained. The analytical tool used is multiple linear regression analysis using the Statistical Product and Service Solution (SPSS) Version 22 Program. The result of this study indicate that liquidity have a positive and significant effect on financial performance, leverage have a negative and significant effect on financial performance while firm size and institusional ownership have no effect on financial performance.
Analisis Perhitungan Harga Pokok Produksi pada CV. ABC dengan Menggunakan Metode Full Costing Himawan Pradipta; Audri Selly Kusuma Putri
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.395

Abstract

Calculating production costs is more precise and accurate using the full costing method. Therefore, the entire purchasing process includes in detail all costs used in the production process. The purpose of this writing is to identify the production categories used during production as well as understand and compare how costs are paid in calculating production costs with CV ABC and existing theory. The data is used as primary data. Primary data was obtained through work visits and interviews with business owners. The writing results show that in calculating production costs there are differences in total production costs caused by the company's lack of flexibility in grouping production costs so that the calculations do not reflect the correct value.
Pengaruh Growth Opportunities, Konservatisme Akuntansi dan Ukuran Perusahaan terhadap Earnings Response Coefficient Anisa Navin; Suwarno Suwarno
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.403

Abstract

This research aims to analyze the influence of growth opportunities, accounting conservatism, and company size on the earnings response coefficient. The sample for this research is mining companies listed on the Indonesia Stock Exchange (BEI), totaling 18 companies during the 2018-2022 period. Data was taken from the company's financial reports using a purposive sampling method. The classical assumption tests used consist of Data Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test. Meanwhile, the types of hypothesis testing used are the T Test (partial), F Test (simultaneous), and Determination Coefficient Test (R2) with multiple linear regression analysis. The research results show that growth opportunity and accounting conservatism have no effect on the earnings response coefficient, while company size has a negative effect on the earnings response coefficient.

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