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INDONESIA
JEKAMI: Journal of Accounting
Published by Pustaka Digital Indonesia
ISSN : -     EISSN : 30217407     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JEKAMI: Journal of Accounting has e-ISSN 3021-7407 published by Pustaka Digital Indonesia, this journal publishes research articles in the field of Economics. This journal publishes research studies using various qualitative and/or quantitative methods and approaches in the field of Economics. This journal aims to develop concepts, theories, perspectives, paradigms, and methodologies within the scope of Economics, which are published twice a year, in January and July. Room includes Financial Accounting (Financial Accounting), Audit Accounting (Auditing), Islamic Financial Accounting, Cost Accounting (Cost Accounting), Management Accounting (Management Accounting), Tax Accounting (Tax Accounting), International Accounting (International Accounting), Accounting for Non-Profit Institutions (Non-Profit Accounting), Budget Accounting (Budgeting Accounting), Government Accounting / Public Sector (Goverment Accounting), Accounting System (Accounting System). Article submissions are made using the JEKAMI: Journal of Accounting template accompanied by supporting documents in the form of: a letter of authorship, ethics, and a copyright statement, which can be downloaded on the main page of the JEKAMI: Journal of Accounting website.JEKAMI: Journal of Accounting has been reviewed by peer reviewers. The decision to accept or not to accept scientific articles in this journal is the right of the Editorial Board based on recommendations from peer reviewers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 48 Documents
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Effect of E-SAMSAT on Motor Vehicle Taxpayer Compliance in Makassar City Ainun Ratifa Rasyid
JEKAMI Journal of Accounting Vol. 3 No. 1 (2023): Januari 2023
Publisher : Pustaka Digital Indonesia

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Abstract

The purpose of this study is a type of quantitative research with the aim of knowing the effect of E-SAMSAT on motor vehicle taxpayer compliance at the SAMSAT office of the Makassar Regional Revenue UPT 1. The population that is the object of research is the entire Makassar Regional Revenue UPT office. 126 people were taken by purposive random sampling technique. The type of data used in this study is quantitative data obtained from questionnaires distributed and related to the problem under study. Data was collected by distributing questionnaires. In this study the data sources used in data collection include primary data and secondary data. The research instrument used in this study used the Likert scale method. The data analysis technique in this research is instrument test, simple linear regression analysis and hypothesis testing. Based on the results of data research using statistical calculations through the Statistical package for the Social Science (SPPS) version 25 application regarding the effect of E-SAMSAT on motor vehicle tax compliance at the SAMSAT office of UPT Revenue Makassar Region 1 which has been discussed from the previous chapter, the authors draw The important conclusion is that it shows that E-SAMSAT has a positive and significant effect on taxpayer compliance.
Analysis of Factor Influencing Timelines of Financial Reporting (Empirical Studi on Banking Companies Listed on the IDX in 2018-2021) Amirawati
JEKAMI Journal of Accounting Vol. 3 No. 1 (2023): Januari 2023
Publisher : Pustaka Digital Indonesia

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Abstract

The purpose of this study the factors that affect the timeliness of financial reporting in banking companies in 2018-2021 lised on the IDX. The factors tested in this study were profitability, audit committee, and firm size. The tipe of data used is secondary data obtained form www.idx.co.id. The sampel of this study used 20 companies and was selected by purposive sampling. The analytical method used in this sudy is panel data regression analisis with the Eviews 9 program. The results of this study indicate that the variables of profitability and audit committee have no significant effect on the timeliness of financial reporting. While the size of the company has a significant effect timeliness of financial reporting..
Effect of Carbon Emission Disclosure on Company Value with Environmental Performance as Moderating Variable in Non–Financial Companies Listed on the Indonesian Stock Exchange Andi Khaerun Nisa
JEKAMI Journal of Accounting Vol. 3 No. 1 (2023): Januari 2023
Publisher : Pustaka Digital Indonesia

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Abstract

This study aims to examine the effect of environmental performance in strengthening the relationship of carbon emissions' disclosures to firm value in non–financial companies listed on the Indonesia Stock Exchange. The research population used is non–financial companies listed on the Indonesia Stock Exchange for the period 2019 to 2021. The sampling technique in this study uses the purpose sampling method and obtained a number of 75 companies as research samples. The analytical method used is moderate regression analysis. The results of this study indicate that the variable carbon emission disclosure has a positive and significant partial effect on firm value. And the interaction variable of carbon emission disclosure with environmental performance weakens the effect of the variable carbon emission disclosure on company value.
The Effect of Employee Perception on the Liberation of Personal Income Tax during the Covid 19 Period at PT. Philips Seafood Indonesia In Barru Regency Andi Nurhidayah Supratman
JEKAMI Journal of Accounting Vol. 3 No. 1 (2023): Januari 2023
Publisher : Pustaka Digital Indonesia

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Abstract

This study aims to determine the effect of employee perceptions on the exemption of personal income tax during the Covid 19 period at PT. Philips Seafood Indonesia In Barru Regency. The primary data in this study is the employee's perception of the exemption of personal income tax during the Covid-19 period, which is measured by using a response to a coiusine that uses ordinal measurements with a 5-point Likert scale. The statistical method used to test the hypothesis is simple linear regression analysis with the help of SPSS The results of this study indicate that the Effect of Employee Perception on the Liberation of Personal Income Tax during the Covid 19 Period at PT. Philips Seafood Indonesia In Barru Regency. The resultis a positive effect, based on the significance value, if the singnificance value is < 0,05 means positive effect
Pengaruh Penerapan Sistem Informasi Akuntansi Manajemen Terhadap Pengendalian Kualitas Produk Arman Maulana
JEKAMI Journal of Accounting Vol. 3 No. 1 (2023): Januari 2023
Publisher : Pustaka Digital Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisa pengaruh sistem informasi akuntansi manajemen yang terdiri dari broad scope, timeliness, aggregation dan integration terhadap pengendalian kualitas produk pada Industri Kain Sutra di Kabupaten Wajo Kampung BNI (Pusat Pengrajin Sutra Bugis Sengkang). Jenis penelitian merupakan penelitian kuantitatif dengan pendekatan asosiatif. Adapun teknik pengumpulan data yang digunakan dalam penelitian ini yaitu dengan teknik survey dengan cara menyebar kuesioner. Populasi dan sampel yang digunakan dalam penelitian ini sebanyak 35 responden. Teknik analisis data yang digunakan adalah analisis regresi linear berganda yang diolah menggunakan bantuan Software SPSS 26. Hasil dari penelitian ini menunjukkan bahwa karakteristik broad scope, timeliness dan agregation berpengaruh secara signifikan terhadap pengendalian kualitas produk sedangkan karakteristik integration tidak berpengaruh terhadap pengendalian kualitas produk. Dan karakteristik sistem informasi akuntansi manajemen secara simultan berpengaruh terhadap pengendalian kualitas produk.
Factors Affecting the Quality of Audit in Makassar City Inspectorate Adinda Tania Savitri
JEKAMI Journal of Accounting Vol. 1 No. 1 (2021): Januari 2021
Publisher : Pustaka Digital Indonesia

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Abstract

This study aims to determine the factors that influence audit quality at the Makassar City Inspectorate Office. This study uses quantitative research methods. The data obtained from primary data is through the distribution of questionnaires. Respondents in this study were auditors who worked at the Makassar City Inspectorate Office. The questionnaire was processed using the SPSS ver 26 application. This research is expected to be an input for the Makassar City Inspectorate Apparatus and so that the government can improve as a supervisor and examiner of local governments to create good government. The results of this study indicate that independence and competence have a significant effect on audit quality in the city of Makassar, work experience has no significant effect on audit quality. This shows that the higher the level of independence and competence of the auditor, the better the quality of the audit produced.
The Effect of Managerial Capabi lities and Accounting Knowledge of MSMES on Msme Performance in Sinjai District Alia Rezki Amalia
JEKAMI Journal of Accounting Vol. 1 No. 1 (2021): Januari 2021
Publisher : Pustaka Digital Indonesia

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Abstract

This study aims to determine the effect of managerial ability and accounting knowledge of MSME actors on MSME performance in Sinjai Regency. The type in this research is explanatory quantitative. The processed data by the result of distributing questionnaires to MSME actors with a sample of 100 respondents. The research instrument in this study used the Likert scale method. The data analysis technique in this research is multiple linear regression. The results of this study show that data by using statistical calculations through the application of the Statistical Package for the Social Science (SPSS) version 25 shows that (1) the managerial ability of MSME actors has an effect and is significant on MSME performance, ( 2) MSME actors' accounting knowledge has no effect and significantly to the performance of MSMEs, (3) managerial ability and accounting knowledge together have a significant and significant effect on the performance of MSMEs.
Implementation Of Financing System at PT. BSI KCP Unismuh In Makassar Azure
JEKAMI Journal of Accounting Vol. 1 No. 1 (2021): Januari 2021
Publisher : Pustaka Digital Indonesia

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Abstract

The type of research conducted in this research is descriptive research with a qualitative approach. This type of descriptive research is research that tries to present facts objectively according to the conditions found when conducting research. The location of this research was carried out in the city of Makassar, precisely at PT. Indonesian Islamic Bank KCP Muhammadiyah University Makassar. The process in this research is starting from outlining, collecting, managing and analyzing data that is able to describe how the mechanism of the financing system at PT. Indonesian Islamic Bank KCP Unismuh in Makassar. From the results of the research conducted, it is concluded that for each financing product at BSI KCP UNISMUH Makassar before being offered to the customer, it has gone through screening and supervision by the sharia supervisory board and has been confirmed to be in accordance with Islamic sharia. The financing referred to here is the financing of Mutiguna, pension, OTO, Griya, Pawn Gold, and Installment Gold. From the informants, it was found that the mechanism used by BSI KCP UNISMUH Makassar was in accordance with theory and practice
Implementation of PPH Article 21 Private Persons at Kukutio Puskesmas, Kolaka Regency, Southeast Sulawesi Province Baso Mukhaimin Asmar
JEKAMI Journal of Accounting Vol. 1 No. 1 (2021): Januari 2021
Publisher : Pustaka Digital Indonesia

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Abstract

This study aims to determine whether the application of Income Tax Article 21 at the Kukutio Health Center is in accordance with the calculation of Income Tax Article 21 according to the tax law. This type of research is descriptive quantitative. The source of data used in this research is secondary data. Secondary data data obtained from the Kukutio Public Health Center. The results of this study indicate that there is a difference in the calculation of PPh article 21 that has been carried out by the Kukutio Health Center with the calculation of PPh article 21 according to the customs law.
The Effect Of Taxpayer Compliance On Building Earth TAX Revenue (Case Study Of Pemana Village, Sikka Regency, NTT Province) Feni Febriani
JEKAMI Journal of Accounting Vol. 1 No. 1 (2021): Januari 2021
Publisher : Pustaka Digital Indonesia

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Abstract

The purpose of this study is a type of quantitative research with the aim of knowing the effect of taxpayer compliance on land and building tax receipts (Case Study of pemana Village, Sikka Regency) The type of data used in this study is quantitative data obtained from Questionnaires distributes and releads to the problem Researched Data collection was done by distributing questiooaires. The research instrument used in this study used the Likert scale scale method . The results of this study show data using statistical calculations through the Statistical Package for the Social Science (SPSS) version 24 application regerding the effect of taxpayer compliance on land and building tax revenues (Case Study of pemana Village, Sikka Regency) which has been discussed in the previous chapter, the authors draw an important conclusion, namely that taxpayer compliance has a positive and significant effect on land building tax receipts means that the higher taxpayer compliance to pay taxes, the greater the land and building tax revenue.

Page 1 of 5 | Total Record : 48

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