cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Reni Suci Wahyuni
Contact Email
renisuciwahyuni97@gmail.com
Phone
+6289604362278
Journal Mail Official
prodi.ak@polsa.ac.id
Editorial Address
Jl. Wismo Aji No.8, Kutoarjo, Kec. Kutoarjo, Kabupaten Purworejo, Jawa Tengah 54251
Location
Kab. purworejo,
Jawa tengah
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 64 Documents
 3   4   5   6   7 
The Pengaruh Kualitas Produk, Harga, dan Content Marketing terhadap Minat Beli Konsumen Rezha Isyraqi Qastalano; Rizky Adhitya Nugroho
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 7 No 2 (2024): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v7i2.298

Abstract

This study aims to examine the influence of product quality, price, and content marketing on the buying interest of consumers who buy Mixue products at Mixue outlets in the Mojokerto area. The population in this study is consumers who purchase Mixue products at Mixue outlets in the Mojokerto area. The sample used was 100 respondents using non-probability sampling techniques and types of purposive sampling methods. This data analysis uses SPSS 22 with a multiple linear regression method by conducting a classical assumption test first. The results of this study showed that product quality had a significant effect on buying interest, price did not have a significant effect on interest and content marketing had a significant effect on buying interest. The adjusted R Square value obtained was 0.462, so the influence of independent variables on dependent variables simultaneously was 46.2%..
Studi Kasus Implementasi Tax Amnesty Di KPP Pratama Makassar Selatan dan Dampaknya Terhadap Pendapatan Pajak Nasir Nasir
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 7 No 2 (2024): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v7i2.299

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi kebijakan tax amnesty di KPP Pratama Makassar Selatan serta dampaknya terhadap peningkatan pendapatan pajak. Kebijakan tax amnesty merupakan salah satu upaya pemerintah untuk meningkatkan kepatuhan wajib pajak melalui penghapusan sanksi administratif dan memberikan kemudahan pelaporan aset yang belum dilaporkan. Penelitian ini menggunakan pendekatan studi kasus dengan mengumpulkan data primer melalui wawancara dan observasi langsung, serta data sekunder dari laporan keuangan KPP Pratama Makassar Selatan sebelum dan sesudah periode tax amnesty. Hasil penelitian menunjukkan bahwa tax amnesty di KPP Pratama Makassar Selatan berhasil meningkatkan jumlah wajib pajak yang mendaftar dan melaporkan asetnya, terutama di sektor usaha mikro, kecil, dan menengah (UMKM). Namun, terdapat tantangan dalam pelaksanaan, seperti kurangnya pemahaman wajib pajak terhadap kebijakan ini dan keterbatasan sumber daya dalam memberikan layanan konsultasi. Secara keseluruhan, kebijakan tax amnesty memberikan dampak positif terhadap pendapatan pajak, dengan peningkatan rata-rata sebesar 15% dalam tahun pertama setelah implementasi.Penelitian ini merekomendasikan perlunya program edukasi yang lebih intensif dan penguatan kapasitas sumber daya manusia di KPP Pratama Makassar Selatan untuk memastikan keberlanjutan dampak positif kebijakan ini. Temuan ini diharapkan dapat menjadi referensi bagi pemerintah dalam menyempurnakan kebijakan perpajakan di masa mendatang.
Pengaruh Beban Kerja dan Keseimbangan Kehidupan Kerja Terhadap Produktivitas Kerja Karyawan Pada TVRI Stasiun Sulawesi Selatan Fifi Sri Astika; Muh. Ichwan Musa; M. Ikhwan Maulana; Abdi Akbar; Uhud Darmawan
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 7 No 2 (2024): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v7i2.300

Abstract

This research aims to find out the influence of workload and work life balance on employee work productivity at TVRI South Sulawesi Station. The variables in this study consist of free variables, namely workload and work-life balance, and bound variables, namely employee work productivity. The population in this study is all employees of TVRI South Sulawesi Station. Sampling techniques use the Purposive sampling technique and use the slovin formula in determining the number of samples. The data collection technique used is observation and questionnaire. The data analysis technique used is multiple linear regression analysis with SPSS Software version 25 for hypothesis proof. The results of this study show that the workload has a partially significant effect on employee work productivity at TVRI South Sulawesi Station. Also, work-life balance has a partial significant effect on employee work productivity at TVRI South Sulawesi Station. Then, workload and work-life balance have a significant simultaneous impact on employee work productivity at TVRI South Sulawesi Station
Pengaruh Motivasi Kerja Dan Disiplin Kerja Terhadap Kepuasan Kerja Karyawan Pada Claro Hotel Makassar Sanuar, Tri Reski; Budiyanti, Hety; Kurniawan, Agung Widhi
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 7 No 2 (2024): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v7i2.301

Abstract

This research aims to (1) determine whether work motivation partially has a positive effect on employee job satisfaction at Claro Hotel Makassar, (2) determine whether work discipline partially has a positive effect on employee job satisfaction at Claro Hotel Makassar, and (3) determine whether work motivation and work discipline simultaneously have a positive effect on employee job satisfaction at Claro Hotel Makassar. The number of samples used was 120 employees with a quantitative research type. Data collection techniques were carried out by distributing questionnaires. The data analysis technique used was multiple linear regression analysis using the Statistical Product and Service Solution. (SPSS). The research results show that: 1) There is a positive and significant effect of work motivation on employee job satisfaction at Claro Hotel Makassar, 2) There is a positive and significant effect of work discipline on employee job satisfaction at Claro Hotel Makassar, and 3) There is a positive and significant effect of work motivation and work discipline together on employee job satisfaction at Claro Hotel Makassar
Analisis Penilaian Saham Terhadap Keputusan Berinvestasi Pada Perusahaan PT Darma Henwa Tbk Anwar Anwar
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 7 No 2 (2024): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v7i2.302

Abstract

This study aims to analyze stock valuation in relation to investment decisions in PT Darma Henwa Tbk. (DEWA) using the Price Earning Ratio (PER) method. This method calculates the fair value of stocks by dividing the stock price by earnings per share. The study utilizes secondary data such as financial statements, annual reports, and DEWA's stock price data from 2019. It also includes comparative data from several similar companies listed on the Indonesia Stock Exchange (BEI). Descriptive analysis and SWOT analysis are employed to describe DEWA's profile, financial ratios, and fair stock value, as well as to identify the strengths, weaknesses, opportunities, and threats affecting the company. The results of this research indicate that DEWA's stock is overvalued, meaning its market price exceeds its fair value. This is attributed to the company's unsatisfactory financial performance, particularly in terms of solvency and efficiency, and the unfavorable market conditions in the mining sector. Therefore, this research recommends that investors seek alternative investments that are more profitable and aligned with their risk profile.
Pengaruh Literasi Keuangan Dan Gaya Hidup Terhadap Perilaku Keuangan Pada Mahasiswa Di Karang Taruna Cendrawasih Desa Madurejo Yogyakarta Lia Nur Fadhilah
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 7 No 2 (2024): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v7i2.304

Abstract

This research aims to determine the influence of financial behavior through financial literacy and the influence of lifestyle on Karang Taruna Cendrawasi students in Madurejo village. In this study, the population only consisted of students from Karang Taruna Cendravasi Madurejo village and 100 students who were registered as members of Karang Taruna were used as samples taken using the random sampling method. The data used is primary data obtained from questionnaires distributed online. Classical hypothesis testing and multiple regression analysis using the SPSS V25.0 program were used for data analysis. Based on the results obtained, it can be concluded that: (1) the financial literacy variable has a significant positive influence on the financial behavior variable, (2) the lifestyle variable has a significant positive influence on the financial behavior variable. The variable influences the financial behavior of Karang Taruna Cendrawasi students in Madurejo village.
Pengaruh Lingkungan Kerja dan Komitmen Terhadap Kinerja Karyawan pada Unit Usaha Otonom Agribisnis Toraja Kecamatan Mengkendek Kabupaten Tana Toraja Unde, Juliet Triani; Ruma, Zainal; Burhanuddin, Burhanuddin; Kurniawan, Agung Widhi; Hamka, Rezky Amalia
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 8 No 1 (2025): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v8i1.309

Abstract

This research aims to determine the influence of the work environment and commitment on employee performance at the Toraja Agribusiness Autonomous Business Unit, Mengkendek District, Tana Toraja Regency. This research approach uses a quantitative approach. The sample used was 75 respondents. Data collection techniques using observation methods, questionnaires, interviews, documentation. The data analysis technique used is test. The data analysis technique used is validity test, reliability test, classical assumption test and multiple linear regression using Statistics and Service Solution (SPSS) version 25 Based on the results of the research that has been conducted, it shows that the work environment variable (X1) and the Commitment variable (X2) simultaneously have no effect on the employee performance variable (Y). Furthermore, the work environment variable (X1) partially has no influence on employee performance with the calculated value of tcount 0.631 < ttable 1.993 and a significant value of 0.530 > 0.05. The commitment variable has an influence on employee performance with the calculated value of tcount 2.072 > ttable 1.993 and a significant value of 0.042 < 0.05. So that employee commitment to the Toraja Agribusiness Autonomous Business Unit has a greater contribution to improving performance compared to the work environment in the context of the agribusiness autonomous business unit.
Faktor-Faktor Yang Mempengaruhi Minat Pengguna Sistem Informasi Akuntansi Berbasis Dompet Digital (Studi Empiris Pada Mahasiswa Akuntansi Universitas Sains Al-Qur’an) wulandari, wulandari; Mutmainah, Kurniawati; Maulidi, Rizky
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 8 No 1 (2025): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v8i1.311

Abstract

The development of digital technology has advanced payment systems in Indonesia, including the implementation of Accounting Information Systems based on digital wallets (e-wallets), which simplify payments. This study analyzes factors influencing interest in using such systems, employing a quantitative method with 517 Accounting students at Universitas Sains Al-Qur’an, Central Java, as the population. A sample of 84 respondents was selected using the Taro Yamane formula, and data were analyzed with multiple linear regression using SPSS version 25. The findings reveal that among six tested variabels, only perceived usefulness (significance 0.005) significantly influences interest in using digital wallets. Other variabels, such as perceived ease of use, security, risk, trust, and financial literacy, have no significant effect. In conclusion, perceived usefulness and security are key factors driving interest in using Accounting Information Systems based on digital wallets.
Analisis Pengaruh Kinerja Keuangan Terhadap Keputusan Investasi Dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Tekstil Dan Garmen Tahun 2019-2022 Fitari, Defia Wanda; Kaharti, Eni
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 8 No 1 (2025): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v8i1.321

Abstract

This study seeks to examine the relationship between financial performance and investment choices in textile and garment industries from 2019 to 2022, with a focus on excellent corporate governance as a moderating component. Secondary data is being used in this quantitative study. The sample for this study consists of 21 firms from the textile and apparel sector that were listed on the Indonesia Stock Exchange between 2019 and 2022. The data used for this research comes from their financial reports and annual reports. A total of 21 samples were collected via the use of purposive sampling in the sample selection process, namely 9 companies with a four year period. The analytical tools used are descriptive analysis methods, quantitative analysis, as well as tests for classical assumptions, hypothesis testing, reliability, validity, and coefficient of determination (R2). Findings show that investment choices are heavily impacted by financial success, and that excellent corporate governance has little moderating effect on this connection
THE INFLUENCE OF PERCEPTION, PROMOTION AND KNOWLEDGE ON THE DECISION TO BECOME A DEPOSIT CUSTOMER AT PT BPR BKK PURWOREJO (Perseroda) Ahmad Syarif Mutsanna
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 7 No 2 (2024): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v7i2.323

Abstract

The influence of perception, promotion, and knowledge aims to determine how much influence customers have in depositing their funds. The data used in this study are qualitative and quantitative. The methods used are interviews and observations. This study aims to determine the influence of perception, promotion, and knowledge on the decision to become a deposit customer at PT BPR BKK Purworejo (Perseroda) Bayan Branch. The population in this study were deposit customers at PT BPR BKK Purworejo (Perseroda) Bayan Branch with a sample size of 30 people. The instrument used in this study was a questionnaire on the decision to become a deposit customer that had previously been tested and had met the validity and reliability requirements, while for data analysis, multiple regression analysis was used. The results of this study indicate that the results of the t-test analysis on the perception variable showed a significant value greater than 0.05, namely 0.609> 0.05, did not have a significant effect on the decision to become a deposit customer. The results of the t-test on the promotion variable show a significant value greater than 0.05, namely 0.146> 0.05, which does not have a significant effect on the decision of deposit customers. The results of the t-test on the knowledge variable show a significant value less than 0.05, namely 0.012 <0.05, which has a significant effect on the decision to become a deposit customer. The results of the F-test analysis show that the F-test value is 3,565 with a significant amount of 0.028 less than 0.05, meaning that the perception, promotion and knowledge variables have a significant effect on the decision to become a deposit customer at PT BPR BKK Purworejo (Perseroda) Bayan Branch.

Page 5 of 7 | Total Record : 64

 3   4   5   6   7 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol 8 No 2 (2025): TAJAM : Jurnal Akuntansi Pajak dan Manajemen Vol 8 No 1 (2025): TAJAM : Jurnal Akuntansi Pajak dan Manajemen Vol 7 No 2 (2024): TAJAM : Jurnal Akuntansi Pajak dan Manajemen Vol 7 No 1 (2024): TAJAM : Jurnal Akuntansi Pajak dan Manajemen Vol 6 No 2 (2023): TAJAM : Jurnal Akuntansi Pajak dan Manajemen Vol 6 No 1 (2023): TAJAM : Jurnal Akuntansi Pajak dan Manajemen Vol 5 No 1 (2022): TAJAM : Jurnal Akuntansi Pajak dan Manajemen Vol 4 No 1 (2021): TAJAM : Jurnal Akuntansi Pajak dan Manajemen Vol 3 No 1 (2020): TAJAM : Jurnal Akuntansi Pajak dan Manajemen Vol 2 No 1 (2019): TAJAM : Jurnal Akuntansi Pajak dan Manajemen