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INDONESIA
Jurnal Akuntansi
Published by Universitas Kristen Maranatha
ISSN : 20858698     EISSN : 25984977     DOI : http://doi.org/10.28932/jam
Core Subject : Economy,
Economics, Econometrics & Finance
The scopes of the journal include (1) Management Accounting, (2) Taxation, (3) Financial Accounting, (4) Public Sector Accounting, (5) Accounting Education (6) Information Systems, (7) Auditing, (8) Professional Ethics, (9) Sharia Accounting, (10) Accounting Information Technology.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 350 Documents
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Pengaruh Covid-19 dan Volume Perdagangan Terhadap Return Saham Rousilita Suhendah; Andrew Yonanda
Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022)
Publisher : Universitas Kristen Maranatha

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Abstract

This study aims to obtain empirical evidence regarding the effect of COVID-19 and trading volume on stock returns in pharmaceutical and communication companies listed on the Indonesia Stock Exchange in 2020. The independent variable for covid-19 is the number of positive confirmed cases covid-19 and the number of deaths due to COVID-19. Stock trading volume as an independent variable is measured by the natural logarithm of the difference in today's stock trading volume minus yesterday's stock trading volume. Sampling using non-probability sampling with purposive sampling technique. The sample obtained for this study amounted to 24 companies. The results of this research observation indicate that the growth of positive COVID-19 confirmation cases harms stock returns, and trading volume has a positive effect on stock returns. However, the growth of deaths in COVID-19 cases does not affect stock returns. This study implies that the higher the number of positive confirmed cases of COVID-19, the government will carry out bigger distancing social restrictions. The company limits its operations and affects the company's productivity. The company's performance and stock prices have decreased. The higher the trading volume indicates that the company's shares are in demand by investors. Investors respond to market sentiment by buying company shares because investors think that share prices will rise. The increasing stock price has impacted capital gains that will obtain by investors in the futureKeywords: Covid-19, Trading Volume, Stock Return
A Case Study of an Urban Communities’s Perspective on Appropriate Tax Technology Agustine Dwianika; Edi Purwanto; Sila Ninin Wisnantiasri; Fachrul Roza; Affrian Dwi Prasetyo; Jasmine Rafinka Dara
Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022)
Publisher : Universitas Kristen Maranatha

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Abstract

Tantangan sistem perpajakan di Indonesia sama seperti di negara lainnya, khususnya pada negara berkembang, perlu optimalisasi teknologi mengingat sumber daya tax services yang lebih sedikit. Teknologi pajak terkini diharapkan membentuk sistem pajak suatu negara atau pajak tertentu yang memang dibuat sesuai tata kelola masyarakat perkotaaan. Studi ini ingin mengetahui seberapa besar manfaat inovasi dan penerapan teknologi pajak dalam administrasi perpajakan pada komunitas perkotaan. Kepatuhan pajak dipengaruhi oleh pendaftaran pajak online, namun beda dengan masalah penyerahannya. Model kepatuhan pajak dengan mengedepankan teknologi diusulkan agar terus diadaptasi, agar mempermudah proses perhitungan, pembayaran, dan pelaporan pajak masyarakat urban.Kata Kunci:Teknologi Perpajakan, Wajib Pajak Orang Pribadi, Masyarakat Perkotaan, Kepatuhan Pajak.
Analisis Faktor-Faktor yang Memengaruhi Volume Penjualan pada Perusahaan Subsektor Rokok yang Terdaftar di Bursa Efek Indonesia Anju Gracya Pramudita Putri; Emma Lilianti; Panca Satria Putra
Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v14i2.5128

Abstract

This study aims to test the hypothesis of the effect of promotion costs and production costs on sales volume. The population are cigarette sub-sector companies listed on the Indonesia Stock Exchange. The sampling technique is purposive sampling with the criteria of cigarette companies that have been listed on the Indonesia Stock Exchange, companies that publish complete financial reports from 2016-2021, and companies that have elements of research variables, the number of samples is 2 cigarette companies. The method in this research is quantitative with research data analysis is SPSS. The results of the hypothesis test conclude that there is a simultaneous effect of promotion costs and production costs on sales volume, and partially there is an influence between promotion costs on sales volume and production costs on sales volume, The value of promotion costs tcount > ttable (9.064 > 2.035) with a significance value of 0.000 <0.05, which means Ho is rejected and H1 is accepted. And the value of production costs tcount > ttable (13,146 > 2,035) which means Ho is rejected and H2 is accepted this is proven by the value Fcount > Ftable (84.355 > 3 .28) with a significance value of 0.00 <0.05, which means Ho is rejected and H3 is accepted.Keywords: Promotional Costs, Production Costs, and Sales Volume.
Pengaruh Kesadaran Wajib Pajak, Sanksi, dan Pemutihan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi pada Badan Pendapatan Daerah Provinsi Sumatera Selatan) Aji Pranata; Nurmala Nurmala; M. Aryo Arifin
Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v14i2.5182

Abstract

This study aims to test the hypothesis of the effect of taxpayer awareness, tax sanctions, andtax whitening, on motor vehicle taxpayer compliance at the South Sumatra Regional RevenueAgency for the period 2018-2021. The data used is by distributing questionnaires. Thepopulation in this study was 33,130 motor vehicle taxpayers in the city of Palembang whowere registered with the Regional Revenue Agency of South Sumatera Province. In this study,the authors used a sample of 100 respondents/taxpayers using the slovin formula. Methods ofdata collection using primary and secondary data. The analytical technique used in thisstudy is multiple linear regression with the help of SPSS 22.0 software for windows. Theresults of the hypothesis test conclude that the taxpayer awareness variable significantlyaffects the compliance of motorized vehicle taxpayers by 0.00 <0.05, the tax sanctionsvariable has an effect on significant effect on motor vehicle taxpayer compliance by 0.00< 0.05, and the variable tax whitening has an effect on motor vehicle taxpayer compliance by0.01 < 0.05 at the Regional Revenue Agency of South Sumatra Province in 2018-2021.Keywords: Taxpayer Awareness, Tax
Pengaruh Agresivitas Pajak dan Kepemilikan Manajerial Terhadap Corporate Social Responsibility dalam Mewujudkan Sustainable Development Goals Eko Purwanto; Antonius Bimo Rentor; Mega Nuraini Hadi
Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v14i2.5192

Abstract

Since the urgent demand of SDGs entails Indonesian development agenda, it is essential forcompanies to proactively concern the thematic issues of human, nature, and technologyharmonization and stability. To achieve this goal, this study aims to provide a portrait ofvariables affecting the Corporate Social Responsibility (CSR) discovery in pharmaceuticalcompanies listed on Indonesia Stock Exchange (IDX) from 2016 to 2020 in realizingSustainable Development Goals (SDGs). For this purpose, CSR discovery is the dependentvariable while tax aggressiveness and managerial ownership are the independent factors. Thepharmaceutical companies that listed in IDX between 2016 and 2020 make up the population.Thus, the secondary data for this study is the financial reports of 10 pharmaceutical firms thatwere obtained from the official IDX website using the purposive sampling method. To assessthe data, classic assumption test, multiple linear regression coefficient test, determination test,correlation test and hypothesis testing were used. Results showed that tax aggressiveness andmanagerial ownership both influence CSR discovery. To sum up, tax aggressiveness andmanagerial ownership in the IDX-listed pharmaceutical companies in the 2016-2020 periodhave an impact on CSR discovery.Keywords: Tax Aggressiveness, Managerial Ownership, Corporate Social Responsibility(CSR)
Penilaian Kesehatan Koperasi pada Koperasi Sawit Makmur Berdasarkan Petunjuk Teknis Deputi Bidang Perkoperasian Nomor 15 Tahun 2021 Ines Saraswati Machfiroh; Jaka Permadi; Widiya Astuti Alam Sur; Rehgetah Permata Putri
Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022)
Publisher : Universitas Kristen Maranatha

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Abstract

This research aims to assess the health of cooperatives in the financial performance aspect of the Sawit Makmur Cooperation based on the Technical Instructions of the Deputy for Cooperation Number 15 of 2021. The method used in this research is descriptive qualitative, the data used in this study is quantitative in the form of numbers contained in in the Accountability Report of the Management and Superintendent of the Sawit Makmur Cooperation for the 2021 Fiscal Year. The results of the research on the assessment of the health of cooperation in the financial performance aspect of the Sawit Makmur Cooperation are based on the Technical Instructions of the Deputy for Cooperation Number 15 of 2021 which are reviewed from 3 aspects, namely: evaluation of financial performance, management financial sustainability and financial sustainability that the sound level of the Sawit Makmur Cooperation is in the "fairly healthy" predicate with a score of 67.10. The implication of this research is that an assessment of the health of the cooperative's financial performance can be used as a comparison between the results and the strategies implemented by the cooperative, which can then be used as a means of making improvements and planning future strategies.Keywords: Health Cooperation, Technical Instructions Number 15 of 2021, Financial
Pengaruh Modal Intelektual, Rasio Utang, Ukuran Perusahaan dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan Meily Juliani; Saphira Evani
Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022)
Publisher : Universitas Kristen Maranatha

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Abstract

This research intends to analyze the effects of intellectual capital, debt ratio, firm size and firm growth on firm value in Indonesia. The research sample comprised 143 manufacturing firms listed on the Indonesia Stock Exchange (IDX) from the year 2017 through year 2021. The data analysis approaches used are descriptive statistical analysis and panel data analysis. Hypothesis test results indicate that intellectual capital and firm size have a significant positive effect on firm value, the debt ratio has a significant negative effect on firm value and firm growth has no significant effect on firm value.Keywords: Firm Value, Intellectual Capital, Debt Ratio, Firm Size, and Firm Growth
Pengaruh Kunjungan Wisata, UMKM, Pajak Hiburan, Retribusi Pariwisata Terhadap PAD Kota Surakarta Prisma Dwi Anggraeni; Nuwun Priyono
Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022)
Publisher : Universitas Kristen Maranatha

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Abstract

This study aims to analyze the effect of tourist visits on Regional Original Income, Analyze UMKM on Regional Original Incomes, analyze entertainment tax on Regional Original Income, analyze tourism levies on Regional Original Income. In this study using a quantitative descriptive approach. The population of this research is tourist visits, UMKM, entertainment taxes, tourism levies and local revenue (PAD) in the city of Surakarta. The sample in this study has a period of 15 years 2005-2020. The analytical method used in this research is multiple linear regression analysis techniques. The results of this study show that partially tourist visits, UMKM, and entertainment taxes do not have a significant effect on PAD, while tourism levies partially show a significant effect on PAD. The tourist visit, UMKM, entertainment taxes, and tourism levies simultaneously affect PAD. The results of the coefficient of determination of the independent variable PAD are influenced by the dependent variable of tourist visits, UMKM, entertainment taxes and tourism levies of 95.5%, while 4.5% is influenced by other variables.Keywords: Tourist Visits, UMKM, Entertainment Taxes, Tourism Levies, and PAD
Analisis Perbedaan Rasio Fundamental Sebelum dan Pada Masa Pandemi Covid-19 Perusahaan Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia Mileni Wahyu Nisa Oktavia; Nibras Anny Khabibah
Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022)
Publisher : Universitas Kristen Maranatha

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Abstract

The Covid-19 pandemic has a critical effect on the global economy. There are many impacts felt by companies in Indonesia. The transportation area is one of the maximum affected industrial sectors. This has a look at ambitions to reveal whether or not there are variations in the fundamental ratios than at some stage in the Covid-19 pandemic in transportation organizations indexed at the Indonesia Stock Exchange. This study is quantitative research that uses a comparative approach. The sample used was determined by purposive sampling with a complete pattern of 17 organizations. Using statistics evaluation strategies with side the shapes of the Wilcoxon signed rank test and Paired samples test a look at wherein the statistic is processed with SPSS 20. The effect of this have a look at imply that there are variations in total assets turnover (TATO), current ratio (CR) and there aren’t any variations in debt to equity (DER), return on assets (ROA) and current ratio (CR) than and at some stage in the Covid-19 pandemic for transportation organizations indexed at the Indonesia Stock Exchange for the 2019-2020 period.Keywords: Covid-19 Pandemic, Fundamental Ratios, Different Test
Analisis Konsep Penerapan Murabahah Berdasarkan PSAK 102 pada Perbankan Syariah di Indonesia Dwi Rahma Fita Hamida; Siti Afidatul Khotijah
Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v14i2.5374

Abstract

This research was conducted by Islamic banking in Indonesia. This article analyzes the concepts of murabahah financing, this is done because there are still deviations in the application of murabahah financing, namely the difference between the rules of murabahah financing and existing practices in the field. In this article, we compare the existing regulations with the practical situation in the field by involving some information (practitioners and customers concerned) as well as some other supporting literature. This study aimed to analyze whether murabahah financing by Indonesian Islamic banks complies with PSAK 102 in relation to murabahah. This study reveals how Islamic banks in Indonesia handle Murabahah credit. The nature of this research is a descriptive qualitative approach. This study has two data sources, namely primary data sources and secondary data sources. To obtain valid data, researchers used data collection methods, namely documentation. After the data was collected, the researcher used an inductive method to analyze with qualitative data analysis techniques. Based on the results of this study, it can be shown that in practice the public only knows about the existence of Islamic banks but does not understand Islamic banks in detail. Only some people know about Islamic banking and some people know nothing about Islamic banking. Most people do not know the products and services offered by Islamic banks. However, the application of murabahah in Islamic banking practice is divided into three categories: The first type is consistent with muamalah fiqh. The second type is similar to the first type, there is a direct transfer of ownership from the supplier to the customer, while the payment is made by the bank directly to the first seller/supplier the third type is a bank with a Murabahah agreement with the customer and represents (wakalah contract) to the customer to purchase goods. The lack of public awareness is due to the lack of available information about Islamicbanks, causing the public to not know what Islamic banks are and what products are owned by Islamic banks, namely PSAK 102. Keywords: Islamic Banking, Murabahah, PSAK 102

Page 26 of 35 | Total Record : 350

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