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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 65 Documents
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Peran Edukasi Kewirausahaan dalam Meningkatkan Minat Berwirausaha di Kalangan Mahasiswa Nasir, Nasir
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.v8i1.322

Abstract

Entrepreneurship education plays an important role in shaping the mindset and increasing students' interest in entrepreneurship. This study aims to analyze the role of entrepreneurship education in increasing entrepreneurial interest among students and identify its supporting and inhibiting factors. This study uses a qualitative approach with a case study method in one of the universities in Indonesia. Data was collected through in-depth interviews, observations, and documentation, then analyzed using data reduction techniques, data presentation, and conclusion drawn. The results of the study show that practice-based entrepreneurship education, such as business simulations, mentoring, and incubation programs, has a positive impact on increasing students' interest and readiness to start a business. The main supporting factors include institutional support, access to business mentors, and start-up funding facilities, while inhibiting factors include limited practical experience, lack of business networks, and limited access to capital. Therefore, universities are advised to strengthen experiential learning methods and increase collaboration with the business world to create a more conducive entrepreneurial ecosystem.
Analisis Pengaruh Ukuran Perusahaan,Likuiditas, Dan Profitabilitas Terhadap Kebijakan Utang setianingrum, suci; wibowo, heri
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.v8i1.325

Abstract

Debt policy is a decision taken by an entity or organization in terms of how debt management will be carried out. This study discusses the effect of company size, liquidity, and profitability on debt policy in coal subsector mining companies listed on the Indonesia Stock Exchange. This research is all coal subsector mining companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The population was 27 companies using purposive sampling technique. Based on the purposive sampling technique, a sample size of 23 companies was obtained. The type of data used is secondary data. The data analysis technique used is multiple regression analysis with hypothesis testing, namely the t test and f test. The results showed that: (1) Company size has a positive and significant effect on debt policy of 5,029. (2) Liquidity has a negative and significant effect on debt policy of -8,514. (3) Profitability has a negative and significant effect on debt policy of -5,138. Keywords: Company Size, Liquidity, Profitability, and Debt Policy
Peran Self Efficacy Pada Servant Leadership Dalam Meningkatkan Kinerja Pada Badan Pendapatan Daerah Kabupaten Rokan Hilir muslim, muslim; Adolf, Bastian Adolf; Afriana, Munthe Richa
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.v8i1.328

Abstract

The purpose of this study is to conduct an in-depth analysis of the influence of servant leadership on employee performance at the Regional Revenue Agency (Bapenda) of Rokan Hilir Regency, with self-efficacy serving as a mediating variable. This research aims to provide a more comprehensive understanding of how a service-oriented leadership style can enhance employees’ confidence in performing their duties, which ultimately leads to improved performance. The population of this study includes all civil servants (ASN) working at Bapenda Rokan Hilir Regency, totaling 91 individuals. Due to the relatively small population size, the sampling method used is a saturated sampling technique, in which the entire population is included as the sample. Data collection was carried out using a systematically structured questionnaire distributed via Google Form. Data analysis was performed using the Structural Equation Modeling (SEM) approach with the assistance of SmartPLS 3.0 software. The results of the analysis indicate that both servant leadership and self-efficacy have a positive and significant influence on employee performance. Furthermore, servant leadership was also found to significantly enhance employees’ self-efficacy, which in turn mediates the influence of servant leadership on performance. These findings reinforce the importance of servant leadership in shaping employee self-confidence and driving optimal performance outcomes
Pengaruh Perceived Organizational Support Terhadap Kinerja Melalui Budaya Organisasi agustini, agustini; Adolf, Bastian; Afriana, Munthe Richa
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.v8i1.332

Abstract

The purpose of this study was to determine the effect of Perceived organizational support on the performance of employees of the Rokan Hilir Regency Education Office mediated by organizational culture. The population in this study were all employees of the Rokan Hilir Regency Education Office totaling 66 people where sampling was carried out using the saturated sampling method. The data collection technique used a questionnaire and distribution using a google form. The data analysis technique in this study used Structural Equation Modeling (SEM) using SmartPLS 3.0 as a data processing tool. The results of this study indicate that Perceived organizational support has a positive effect on employee performance, organizational culture has a positive effect on employee performance, and Perceived organizational support also has a positive effect on organizational culture. The results of the mediation test also show that organizational culture is able to mediate the effect of Perceived organizational support on employee performance at the Rokan Hilir Regency Education Office. This means that when employees feel supported by the organization, this will form a positive organizational culture (for example, a culture of mutual support, openness, and productivity). This positive organizational culture then contributes to improving employee performance
Studi Literatur Mengenai Pengaruh Literasi Pajak Terhadap Kepatuhan Wajib Pajak Di DKI Jakarta Astati, Selfea Dewi; Dewi, Aisfitria Riski Dewi Riski; Firdaus, Muhammad Fahrizal; khoiriawati, Novi
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.v8i1.335

Abstract

The impact of tax knowledge on taxpayer compliance in DKI Jakarta is examined in this study. In order to boost state revenue, taxpayer compliance is crucial. Nonetheless, the degree of compliance remains low in the DKI Jakarta area, presumably due to a lack of awareness regarding taxes. The Systematic Literature Review (SLR) type of qualitative research methodology is employed. The information is derived from ten pertinent articles. The results of the study show that taxpayer compliance rates are significantly improved by tax literacy. As seen by the recent decline in local tax revenue realization, taxpayers with high tax literacy are often more compliant, whereas those with low tax literacy are less compliant. This study also found that digital tax literacy is an important factor in the context of tax administration modernization, which is increasingly relevant in the current digital era; additionally, improving tax literacy can help reduce reporting errors and enhance transparency in tax management; and finally, the study's conclusion highlights the need to improve tax literacy through effective educational programs to encourage taxpayer compliance in Jakarta, thereby contributing to increased local tax revenue. Taxpayers with high tax literacy tend to better understand their rights and obligations, which leads to greater compliance in fulfilling their tax obligations.
PENGUJIAN PENGENDALIAN INTERNAL TERHADAP PERSEDIAAN BARANG DAGANG wibowo, heri; Yonita, Ariska
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 7 No 1 (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.v7i1.336

Abstract

The Tunjung Baru Building Store is a private company engaged in the field of trading companies selling building raw materials. This building shop relies on a lot of inventory in its sales cycle, which is one of the important assets for the company. The role of internal control over inventory in a building store is very important to improve inventory safety. The data analysis technique uses audit techniques for merchandise inventory, namely checking the internal control of merchandise inventory using Internal Control Questionnaires, drawing conclusions, examining purchase and sale transactions, and checking inventory physical counts (stock taking). The sample in this study was 131 transactions, consisting of 40 types of goods in merchandise purchase transactions and 91 types of goods in merchandise inventory sales transactions. Calculation of the level of effectiveness using the slovin formula. The results of the compliance test on the level of effectiveness of merchandise inventory at the Tunjung Baru Building Store in the February 2023 period were 59%, which means that internal control is running quite effectively. Management of merchandise inventory carried out by employees is also in accordance with applicable procedures. The results of the substantive test are in accordance with the physical records in the warehouse and accounting records related to the purchase and sale of merchandise. The calculation has been carried out mathematically and has been affixed with a paid off stamp and the signature of the relevant party and authorization has been carried out from the store management.
Manajemen Strategis Berbasis Balanced Scorecard dalam Peningkatan Kinerja Layanan Publik di PT Pelindo Regional 4 Makassar Nasir, Nasir
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 8 No 2 (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.v8i2.338

Abstract

This research is motivated by the importance of implementing effective strategic management in improving the quality of public services in State-Owned Enterprises (SOEs), especially in the port sector. PT Pelindo Regional 4 Makassar as a strategic public service provider faces demands to improve efficiency, customer satisfaction, and competitiveness. This study aims to analyze the application of strategic management based on Balanced Scorecard in improving public service performance. The approach used is descriptive qualitative with data collection techniques through observation, in-depth interviews, and documentation. The results of the study show that the Balanced Scorecard has been applied through four main perspectives, namely finance, customers, internal business processes, and learning and growth. This implementation has a positive impact on operational efficiency, increasing customer satisfaction, improving work processes, and developing human resources. However, challenges are still found in the aspect of equitable distribution of training and information system integration. The recommendations of this study are the importance of strengthening coordination across units, periodic evaluation of performance indicators, and increasing investment in information technology systems and employee training. With consistent implementation, the Balanced Scorecard can be an effective strategic tool to support superior and sustainable public services
Pengaruh Budaya Organisasi dan Komitmen Karyawan Terhadap Kinerja Pegawai di PT Lingkar Sakti Mas Banjarmasin Kurniawan, Muhammad Aldo; Mardah, Siti; Amelia, Citra
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 8 No 2 (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.v8i2.342

Abstract

This study aims to analyze the influence of Organizational Culture and Employee Commitment on Employee Performance at PT Lingkar Sakti Mas Banjarmasin. The research employs a quantitative approach with 32 respondents, all of whom were selected using a saturated sampling technique. The data collection instrument was a Likert-scale questionnaire that had been tested for validity and reliability. Data were analyzed using multiple linear regression. The results show that the Organizational Culture variable (X1) has a significant effect on Employee Performance (Y), with a t value of 5.475 > t table 2.042 and a significance level of 0.000 < 0.05. In contrast, the Employee Commitment variable (X2) does not significantly affect Employee Performance, with a t value of 1.731 < t table 2.042 and a significance level of 0.094 > 0.05. The simultaneous test (F test) indicates that Organizational Culture and Employee Commitment jointly have a significant effect on Employee Performance, as shown by an F value of 19.710 > F table 3.328 and a significance level of 0.000 < 0.05. In conclusion, improving employee performance can be achieved through the implementation of a strong organizational culture supported by consistent and balanced employee commitment.
Musik, Royalti, dan Konsumen: Analisis Kualitatif Pengaruh Kebijakan Hak Cipta di Pusat Perbelanjaan Windarsari, Wiwin Riski
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 8 No 2 (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.v8i2.351

Abstract

Music is a crucial element in shaping public space atmospherics, particularly in shopping malls. It functions not only as entertainment but also as a strategic tool to influence consumer mood, comfort, and behavior. In Indonesia, the use of music in public spaces is regulated under Law No. 28 of 2014 on Copyright, which requires royalty payments to composers through the National Collective Management Organization (LMKN). This study aims to analyze the impact of music royalty policies on consumer behavior and shopping interest in shopping malls. A qualitative descriptive approach was employed using a case study design, involving in-depth interviews, direct observation, and document analysis. The findings reveal that most consumers perceive music as enhancing comfort, extending visit duration, and encouraging shopping interest. Respondents noted that slow-tempo music created a relaxed atmosphere, while fast-tempo music produced a more dynamic ambiance. Although most consumers were unaware of the royalty obligation, they supported the policy once explained, viewing it as protection for creators’ rights. Therefore, royalty policies should be considered not only as legal requirements but also as strategic investments that enhance shopping experiences while promoting the sustainability of the national music industry.
Perlakuan Akuntansi Aset Biologis Berdasarkan Psak 69 Pada Peternakan Burung Puyuh PT Madania Kabupaten Magelang Akmala, Vaza; wibowo, heri
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 8 No 2 (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.v8i2.359

Abstract

PT Madania is a company engaged in the livestock sector. This farm has biological assets in the form of quails that produce quail eggs as the main product for sale. This study aims to determine the accounting treatment of biological assets in the form of quails and how they are in accordance with the Financial Accounting Standards Statement (PSAK) 69 concerning Agriculture. The data in the study are in the form of primary data obtained through direct interviews with farm owners regarding the quail farming cycle starting from feeding, giving vitamins, cleaning the cage, the process of producing eggs, to culling quails, direct observation at the PT Madania quail farm in Magelang Regency and literature study at the Sawunggalih Aji Purworejo Polytechnic library. The analysis technique used is descriptive analysis by describing data according to the research problem, and arranged systematically based on PSAK 69. The method used is a census sampling approach with the entire population used as a research sample. The results of the study indicate that the owner of the PT Madania farm has not implemented PSAK 69 in recording its biological assets. This situation causes the company to be unable to calculate profits accurately, thus creating risks in financial decision making. Keywords: accounting, biological assets, PSAK 69.

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