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INDONESIA
Jurnal Akuntansi Pajak dan Manajemen
Published by Politeknik Sawunggalih Aji
ISSN : -     EISSN : 30317010     DOI : https://doi.org/10.37601/tajam.v7i2.299
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) is a scientific journal published by Politeknik Sawunggalih Aji, registered under ISSN 3031-7010, and issued biannually in March and September. This journal serves as a platform for the publication of conceptual and empirical articles, including research findings, case studies, and critical literature reviews in the fields of accounting, taxation, and management. The primary focus includes financial and managerial accounting, auditing, taxation and fiscal policy, financial management, human resource management, marketing, operations, as well as accounting and management information systems. TAJAM aims to facilitate scholarly communication among academics, practitioners, researchers, and policymakers in strengthening the integration between scientific knowledge and professional practice. All submitted manuscripts undergo a double-blind peer review process to ensure originality, methodological rigor, and scholarly contribution.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 61 Documents
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ANALISIS SIKAP INDEPENDENSI, PROFESIONALISME, DAN PENGALAMAN KERJA INTERNAL AUDITOR TERHADAP EFEKTIVITAS STRUKTUR PENGENDALIAN INTERN PADA KSP DI KAB. PURWOREJO
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 3 No 1 (2020): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

Credit Unions (KSP) is one of the cooperative according to Law Decree No. 25 of 1992 Article 16 of the cooperatives. In KSP there's supervisory board as an internal auditor. Internal auditors should have an attitude of independence, professionalism, and work experience who are able to influence the effectiveness of the internal control structure. This study uses primary data through a questionnaire conducted at KSP in Purworedjo. Determination of the samples was done by using simple random sampling. Questionnaires were distributed amounted to 40 copies but only 33 who responded, and of that number can be processed all. Data analysis techniques used hypothesis testing is multiple linear regression and correlation tests. The results of this study indicate that (a) the attitude of the independence of the internal auditor has a significance level of 0.004 is smaller than 0.05, which means a positive and significant influence on the effectiveness of the internal control structure (b) the professionalism of internal auditors has a significance level of 0.008 is smaller than 0.05, which means positive and significant impact on the effectiveness of the internal control structure (c) work experience internal auditor has a significance level of 0.000 is smaller than 0.05, which means a positive and significant influence on the effectiveness of the internal control structure (d) the correlation between the independence of the internal auditor's attitude to the effectiveness of the structure internal control was 0.716 which means that the relationship is positive in the direction (e) correlation between the professionalism of internal auditors with the effectiveness of the internal control structure of 0.759 means that the relationship is positive in the direction (f) the correlation between the internal auditor's work experience with the effectiveness of the internal control structure of 0.732 is positive means the relationship is unidirectional. Keywords: Attitudes Independence, Professionalism, Work Experience, Effectiveness of Internal Control Structure, KSP.
ANALISIS IMPLEMENTASI SAK- ETAP PASCA PENCABUTAN PSAK NO.27 PADA KPRI DI KABUPATEN PURWOREJO
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 3 No 1 (2020): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

Indonesian Accounting Standard for Non-Publicly-Accountable Entities (IAS for SMEs) is a standard report writing for Small and Medium Interprise (SME) but publish general purpose financial statements for external users. IAS for SMEs effective applies force on 1 January 2011 after the issuance of the revocation ED PPSAK 8 FASB Statement No. 27. 2014 is the fourth year of the enactment of IAS for SMEs. So that the researcher intends to analyze the extent to which the implementation of IAS for SMEs after revocation FASB Statement No. 27, especially on KPRI in Purworejo. Not just the studied implementation but the extent to which the government socialization to introduce IAS for SMEs to the cooperative movement. The research method used in the study is a qualitative research method with purposive sampling technique obtained six KPRI as research samples. The technique of collecting data through observation, interviews and document study and tested the validity of the data by testing credibility and transferability. The results of the study by interviewing informants who have been determined and direct observation showed that KPRI in Kabupaten Purworedjo IAS for SMEs not use guidelines. They are still using the old guidelines of FASB Statement No. 27. Problem occurred because of government Purworejo not provide socialization IAS for SMEs whereas the cooperative movement in 2014 was the fourth year IAS for SMEs is effective, it should have a thorough use of IAS for SMEs on small and medium interprise as KPRI. Keywords: SAK ETAP, KPRI, Financial Accounting
IMPLEMENTASI SISTEM INFORMASI AKUNTANSI HARGA POKOK PESANAN PADA CV CITRA INDAH FURNITURE PITURUH PURWOREJO
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 3 No 1 (2020): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

CV Citra Indah Furniture is a manufacturing company that produces furniture such as desks, chairs, cabinets, and others upon request. In the processing of raw materials into finished products are called the cost with the cost of production. Production costs are attached to the product will be taken into account in determining the cost of each product order. The calculation cost of the order is necessary to determine the selling price, accept or reject the order, monitoring the actual production costs, calculate the profit or loss orders, and determining the cost of inventories of finished products. In the operations, CV Citra Indah Furniture does not have any record in to bookkeeping so that there has been no order cost calculation which takes into account the elements of production costs inherent in each product order. This can make not valid to determining the selling price that the exact result in the profit or loss generated. To overcome this problem we need a system of order cost accounting information using Microsoft Excel 2007. System order cost accounting information on CV Citra Indah Furniture Pituruh using Microsoft Excel 2007 to discuss the allocation of manufacturing overhead costs and manufacturing overhead rate calculation, transaction journals, general ledger, a recapitulation of the actual factory overhead cost, order cost card, report the cost sales, and income statement. Applications using Microsoft Excel 2007 is more effective and easy to use to the books and the calculation of the order cost. Keywords: accounting information systems, order cost
IMPLEMENTASI SISTEM INFORMASI PERSEDIAAN BARANG DAGANG UD. CAHAYA ELEKTRONIK
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 3 No 1 (2020): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

Computerized system is important in monitoring the sale and purchase transaction. If a computerized system is used, because with the computer there will be a detailed report data if the input data correctly, so there will be no mistake again. The problem also experienced by UD. Cahaya Elektronik that specializes in the sale. To overcome these problems, the authors designed a control system sales and purchases that have been computerized, where the system using Microsoft Access 2007 database for report generation and run on Microsoft Windows 7 operating system or a higher version of Windows. With this system, manually inputted data will be processed by the database management system better. With the computerized system, the UD. Cahaya Elektronik will gain some convenience gained from the system include minimizing the error in terms of inventory control. Systems also provide ease in viewing the merchandise inventory, printing sales invoices, card making supplies of goods, and report the inventory. Keywords: Implementation, Information Systems, Merchandise Inventory
ANALISIS KOMPARASI MODEL ALTMAN DAN MODEL SPRINGATE UNTUK MEMPREDIKSI FINANCIAL DISTRESS
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 3 No 1 (2020): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
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Abstract

Analysis of the financial statements is very important for the company goes public to know the level of profitability (profit) and the level of risk or the soundness of a company. A public company listed on the Stock Exchange will be highly sensitive to external factors and may experience financial distress. The purpose of this study to analyze the differences in results between the 2 models of prediction models and the Altman Z-Score model of Springate on manufacturing companies listed in Indonesia Stock Exchange. This research is classified in comparative research. The analytical method used is a different test analysis using the Test Independent Sample T Test with a significance level of 0.05. The results of financial ratios Altman Z-Score models in 2013-2014 there were companies that remain in the position of bankruptcy are: IKAI, KRAS, AKKU, ESTI, HDTX, and KARW. Companies that remain in the Grey Area is BRPT and FPNI, while companies in 2013 are currently on Grey Area and then in 2014 in the position of bankruptcy is ADMG and RMBA. The results of financial ratios Springate in 2013-2014 models from almost all companies are in a state of bankruptcy is IKAI, KRAS, BRPT, AKKU, ADMG, ESTI, HDTX, KARW, and RMBA, only in 2014 there is a sample of companies that are in a healthy condition namely FPNI. Kata kunci: Financial Disress, Altman Z-Score, Springate.
ANALISIS PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA PURWOREJO
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 4 No 1 (2021): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

Tax is the largest source of revenue in the state budget. From year to year the tax revenue to the state budget menigkat always be the largest and disbanding of other sectors. The number of taxpayers from year to year is also increasing. However, increasing the amount not offset by increased taxpayer compliance in the Notice of Annual report. Tersubut compliance issues become an obstacle in maximizing tax revenue. This study examines the level of compliance of individual taxpayers registered in KPP Pratama Purworejo using independent variable understanding of tax laws and tax penalties. The purpose of this study was to analyze the influence of understanding tax laws and sanctions against tax compliance individual taxpayers registered in KPP Pratama Purworejo. The population in this study is an individual taxpayer who is registered in the KPP Pratama Purworejo. Based on data from KPP Pratama Purworejo, until 2013 the number of individual taxpayers as many as 60 300 taxpayers. Not all taxpayers have become the object of this research because their numbers are very large and for time and cost efficiency. Therefore, sampling is done with a simple random sampling method. The number of samples is determined as many as 100 individual taxpayer on KPP Pratama Purworejo. Primary data collection method is using a questionnaire (questionnaire). The data analysis technique used in this study is multiple regression analysis techniques. According to analysis carried out it could be concluded that the variable understanding of tax laws and significant positive effect on the individual taxpayer compliance with the coefficient of 0.528, while the variable tax penalties do not affect compliance tehadap individual taxpayer with a coefficient of 0.000. Variable understanding of tax laws and tax penalties together positive and significant impact on the compliance of individual taxpayers with F count 79.604. Keywords: Compliance taxpayer, understanding tax laws and tax penalties.
ANALISIS VARIANS BIAYA PRODUKSI DENGAN PERHITUNGAN BIAYA STANDAR SEBAGAI PENGENDALIAN BIAYA PRODUKSI
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 4 No 1 (2021): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

TB Jelamprang is a business that is engaged in trade and industry which produces bricks and paving. In the process the raw materials into finished products are costs incurred by a company called the cost of production. This factory in producing paving and bricks have applied standard fee, but between standard costs and actual costs that have been set have never been analyzed. So that the necessary analysis of the cost of production which can be used as a benchmark in production cost control. Production cost variance analysis using Microsoft Excel 2007 can help the company perform an analysis of the cost of production for calculating the cost of production standards. The method used is quantitative and qualitative. While data collection techniques in this final report by observation, interview and documentation. Analysis of variance with a production cost calculation standard cost system using the method of analysis of the difference (The One-Way Model) made produce standard production cost reports and report actual production costs. Variance analysis calculation of production costs by using this application can save time because the sheet one with the other sheet are connected so that data already filled in automatically. Keywords: Analysis variance, Production Costs, Standard Costs
ANALISA DU-PONT UNTUK MENINGKATKAN RETURN ON ASSETS (ROA) PT INDOFOOD CBP SUKSES MAKMUR Tbk
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 4 No 1 (2021): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
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Abstract

PT Indofood CBP Sukses Makmur Tbk is one company in Indonesia which is engaged in food and beverages. One main goal is making a profit or profit as much as possible. Based on the information of net sales in 2012 and 2013 from the income statement Indofood CBP Sukses Makmur Tbk, generated net sales in 2013 increased compared to the previous year, but operating profit and profit for the year declined. This suggest that the increase in sales volume is not the only factor that can increase company profit in a period. There are various other factors that can affect. Du-pont analysis serves to calculate the Return On Assets (ROA) generated from each period and determine what factors that can affect the magnitude of the Return On Assets (ROA). Du-pont analysis to calculate Return On Assets (ROA) was applied and calculated using Microsoft Excel 2007 based accounts automatically terinputkan of Statements of Financial Position and Comprehensive Income. This analysis consists of seven calculations that include Return On Assets (ROA), Profit Margin, Net Operating Income, Total Expenses for Operations, Investment Turnover, Total Investment and Working Capital. As a result, it can be seen how the rate of return on assets (ROA) in 2011 to 2013 as well as the magnitude of each calculation in each period to be seen what factors increase or decrease from the previous period, so it can be used as a record for the company to then be increased or reduced in value to further increase the ROA in the future. Keywords : Du-pont Analysis, Return On Assets (ROA)
ANALISIS PENERAPAN SIKLUS AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH KABUPATEN PURWOREJO
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 4 No 1 (2021): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
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Abstract

ABSTRACT Small and Medium Enterprises (SMEs ) is a small business units that could play a role and serve as a safety valve in both the supply of alternative productive business activities, alternative lending, and in terms of employment. Micro have an important role in economic development , because the intensity of labor is relatively higher and a smaller investment, so that micro-businesses are more flexible in the face and adapt to market changes . The problem often faced by the SMEs include product marketing, financial limitations, limited human resources, raw material shortages, limitations of the technology, to financial management. Financial management through the application of the accounting cycle is sometimes ignored by the SMEs. This study aims to determine the application of the accounting cycle is carried out at SMEs in Kabupaten Purworejo in generating financial reports . This study uses a survey method that takes a sample of the population using questionnaires. The survey was conducted in Kabupaten Purworejo, with as many as 100 respondents SMEs using descriptive analysis as a tool of analysis . This research resulted in a weighted score of 0.19 which refers to the Guttman scale these figures are in the low 0.00 to 0.25 no association or association ( weak association) which shows that the SMEs in Kabupaten Purworejo not applying the accounting cycle on the financial management of their business . Keywords : Accounting Cycle, SMEs
ANALISIS KOREKSI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL PADA CV. SRIDADI PURWOREJO TAHUN PAJAK 2013
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 4 No 1 (2021): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
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Abstract

SRIDADI adalah perusahaan yang bergerak dalam bidang distribusi pupuk. Sebagai PKP, maka CV. SRIDADI wajib melaksanakan pembukuan, termasuk menyampaikan PPN dalam setiap transaksi perdagangannya dan membuat laporan keuangan tahunan yang akandilampirkan dalamSPT PPh Badan. Dalam laporan keuangan menurut SAK dan akuntansi perpajakan tentu mengakibatkan perbedaan laba menurut akuntansi komersial dan menurut ketentuan perpajakan. Penyebab perbedaan kedua laporan keuangan tersebut sehingga untuk menentukan penghasilan kena pajak perlu dilakukan rekonsiliasi. Analisis koreksi fiskal atas laporan keuangan komersial memberikan gambaran perbeda an antara akuntansi komersial dan akuntansi perpajakan dengan dilakukan rekonsiliasi d an menghasilkan laporan keuangan fiskal. Terdapat koreksi positif pada rekening BBM solar, listrik, telepon, sumbangan HUT RI, dan rekreasi. Kata Kunci: Laporan Keuangan Komersial, Koreksi Fiskal

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