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<![CDATA[Pengaruh Pengetahuan Dasar Perpajakan, Kesadaran Wajib Pajak Dan Konflik Wajib Pajak Terhadap Kepatuhan Wajib Pajak ]]>
<![CDATA[Ernikawati, Ernikawati]]>;
<![CDATA[Saputra, Agung Joni]]>;
<![CDATA[Ria Angriani]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 19 No. 1 (2024): Jurnal Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v19i1.268
<![CDATA[This research aims to be able to resolve tax problems that always occur in social life in the form of how much influence basic knowledge of taxation, the willingness to sincerely carry out tax obligations and taxpayer problems have on the level of compliance in implementing taxation. The data collection method is by distributing questionnaires to taxpayer respondents and studying things related to taxpayer compliance based on related references, while the results obtained are based on a partial test (Uji_t): basic knowledge of taxation influences tax compliance and taxpayer awareness also has an influence on the level of taxpayer compliance, and there is no impact on taxpayer conflict on the compliance of tax actors. Researchers suggest to Tax Actors in the District Bappeda area. Pasaman is to be able to maximize basic knowledge of taxation, taxpayer awareness and conflict in order to achieve organizational goals and be able to become individuals who are obedient to taxpayers, so as to create an Indonesian society that is obedient to taxes for the progress of the Indonesian nation.]]>
<![CDATA[Firm Value Ditinjau Dari Pengaruh Kebijakan Dividen dan Growth Opportunity Serta Peran Moderasi Struktur Modal ]]>
<![CDATA[Rodhiyah, Ma'rufatur]]>;
<![CDATA[Nur Ani, Heti]]>;
<![CDATA[Askhar, Bayu Malikhul]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 19 No. 1 (2024): Jurnal Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v19i1.271
<![CDATA[Company value plays an important role, especially in the eyes of investors, because company value reflects company performance which can influence investors' behavior and investment desires in a company. This research was conducted with the aim of finding out how debt policy and growth opportunity influence company value which is moderated by capital structure. This research uses a quantitative approach using secondary data in the form of company financial reports. The population in this research is coal sub-sector companies listed on the IDX in 2019-2023. The sampling technique used was purposive sampling to obtain 39 research samples. The analysis in this research uses the analytical technique of Descriptive Statistical Test, Classical Assumption Test and Moderated Regression Analysis (MRA) which is processed using SPSS software. The research results show that partially dividend policy, growth opportunity and capital structure have an influence on company value, while capital structure is able to moderate the relationship between growth opportunity and company value and capital structure is able to moderate the relationship between debt policy and company value.]]>
<![CDATA[Pengaruh Kerja Tim, Kepuasan Kerja, Niat Untuk Berhenti Terhadap Kinerja Karyawan ]]>
<![CDATA[Nurdiannova, Arief]]>;
<![CDATA[Handu, Atanasius]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 19 No. 2 (2024): Jurnal Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v19i2.279
<![CDATA[Every company needs quality employee performance to achieve company goals. This study aims to determine the effect of teamwork, job satisfaction, and intention to quit on employee performance. Teamwork is the implementation of work in groups in a company. Job satisfaction is a feeling of satisfaction with the work that has been done. Intention to quit is a feeling of wanting and trying to leave the current workplace according to the employee's wishes. Meanwhile, employee performance is the quality and quantity of employee work according to their responsibilities. The population used in this study were employees of PT. Multi Energy Nusantara as many as 75 respondents with census techniques, so that the sample obtained was also 75 respondents. Data were collected through a questionnaire survey and analyzed using multiple linear regression analysis. Based on the test results, it shows several conclusions that partially, teamwork does not affect employee performance, job satisfaction has a positive effect on employee performance, and employee intention to quit has an effect on employee performance at PT. Multi Energy Nusantara. Meanwhile, simultaneously teamwork, job satisfaction, and intention to quit have an effect on employee performance at PT. Multi Energy Nusantara.]]>
<![CDATA[Analisis Sistem Informasi Akuntansi Proses Konfirmasi Uang Muka Dinas Operasional Pada PT Semen Indonesia (Persero) Tbk ]]>
<![CDATA[Jannata, Putrila Maya]]>;
<![CDATA[Vendy, Vicky]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 19 No. 2 (2024): Jurnal Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v19i2.280
<![CDATA[This research aims to analyze the effectiveness and efficiency of the accounting information system for the down payment for the operational services process using Macro VBA. This research uses a descriptive qualitative research method. The study was conducted at PT Semen Indonesia (Persero) Tbk. Involving four informants in April 2024. The primary data used is gathered on-site through observation, interviews, and documentation. The results obtained from this research include a description of the flowchart and procedures for confirming operational advances. The operational advance confirmation system using Macro VBA has been running according to the guidelines. The process involves flowcharts of the divisions involved. PT Semen Indonesia (Persero) Tbk uses Macro VBA to improve work efficiency and effectivity in the operational advance confirmation process. The implementation of Macro VBA in the advance confirmation process has proven to increase work efficiency and effectivity by speeding up the data processing and reminder-sending processes. Additionally, the use of Macro VBA successfully reduced the need for manual labor, allowing employees to allocate their time to other tasks.]]>
<![CDATA[Determinan Perilaku Pengelolaan Keuangan Pada Generasi Z di Kota Pekanbaru ]]>
<![CDATA[Septia, Leni]]>;
<![CDATA[Nesneri, Yessi]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 19 No. 2 (2024): Jurnal Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v19i2.281
<![CDATA[Financial management behavior is one of the issues that generation Z must pay attention to so that generation Z avoids excessive debt, can manage finances wisely, and is able to prepare themselves for a future with stronger financial stability. Because generation Z is an important group in Indonesian society and has great potential to shape the country's future. This research aims to determine the determinants of financial management behavior in Generation Z in Pekanbaru City through the variables of financial literacy, financial technology, lifestyle and parental income, with a sample of 270 respondents who were analyzed using the SEM-PLS 4.0 statistical tool. The results of the research show that the variables Financial Literacy, Financial Technology, Lifestyle have a positive and significant effect on Financial Management Behavior in Generation Z in Pekanbaru City, while the variable Parental Income does not have a significant effect on Financial Management Behavior in Generation Z in Pekanbaru City. The magnitude of the influence of Financial Literacy, Financial Technology, Lifestyle and Parental Income on Financial Management Behavior in Generation Z in Pekanbaru City is 61.1% and the remaining 38.9% is influenced by additional variables that were not studied.]]>
<![CDATA[Pengaruh Pendapatan Asli Desa, Dana Desa dan Alokasi Dana Desa Terhadap Belanja Desa di Provinsi Sumatera Selatan ]]>
<![CDATA[Renaldy, Dwingki]]>;
<![CDATA[Pangaribuan, Sonang Pestaria]]>;
<![CDATA[Oktariyani, Amanda]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 19 No. 2 (2024): Jurnal Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v19i2.286
<![CDATA[This study aims to determine the Impact of Village Original Income, Village Funds, and Village Fund Allocation on Village Expenditure in South Sumatra Province. The research is specifically focused on the regencies/cities within South Sumatra Province. The study utilizes secondary data obtained from the revenue and expenditure realization reports of village governments in South Sumatra Province. The sample consists of 10 regencies/cities with a total of 40 observation data points from the village government revenue and expenditure realization reports in South Sumatra Province. The data analysis technique employed is multiple linear regression using SPSS software version 26. The results indicate that simultaneously, Village Original Income, Village Funds, and Village Fund Allocation have a positive effect on Village Expenditure. Furthermore, partially, Village Original Income does not affect Village Expenditure, whereas Village Funds and Village Fund Allocation positively affect Village Expenditure. The findings emphasize the importance of optimizing the management of Village Funds and Village Fund Allocation to enhance productive village expenditures, while strategies to increase the contribution of Village Original Income need further development.]]>
<![CDATA[Dampak COVID-19 Pada Saham Perusahaan Farmasi di Bursa Efek Indonesia: Analisis Pasar Modal Indonesia ]]>
<![CDATA[Hartanto, Fransisca Tharia]]>;
<![CDATA[Kusno, John Iwan]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 19 No. 2 (2024): Jurnal Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v19i2.289
<![CDATA[The pharmaceutical industry has demonstrated resilience and potential for growth within the ongoing COVID-19 pandemic. Hence, pharmaceutical sub-sector stocks in Indonesia Stock Exchange emerge as a viable stock investment option for investors within the ongoing epidemic. The objective of this study is to establish empirical evidence regarding the notable market response from pharmaceutical stocks following the announcement of the first COVID-19 case in Indonesia. The research methodology employed in this study is an event study. The findings indicated a negative market reaction in one day before the first COVID-19 case was announced. On the day of the first COVID-19 case announcement, a statistically significant and favourable market response was found. Nonetheless, a negative reaction also found in H+7 after the first COVID-19 announcement. The present investigation also identified a positive cumulative abnormal return throughout the time period from H+1 to H+3, followed by a subsequent shift to a negative cumulative abnormal return from H+4 to H+7. The mixed market reaction was attributed on the market uncertainty in the beginning of COVID-19 pandemic.]]>
<![CDATA[Pengaruh Big Data Terhadap Value Perusahaan Dengan Keputusan Investasi Sebagai Variabel Intervening ]]>
<![CDATA[Zulyanda, Yogi]]>;
<![CDATA[Yuhefizar, Yuhefizar]]>;
<![CDATA[Fontanella, Amy]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 19 No. 2 (2024): Jurnal Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v19i2.291
<![CDATA[In the current era of digitalization, big data has become one of the most valuable assets for companies to increase efficiency and competitiveness. This research aims to determine the influence of Big Data on Company Nilai with Investment Decisions as an Intervening Variable. The type of quantitative research and population are Technology Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. Sampling used a purposive sampling method to obtain 7 companies with a research period of 5 years using quarterly data.The analysis method used is panel data regression to test the direct relationship between variables and SEM to test the mediation relationship. Data processing uses the STATA application. The results of this research show that (a) big data partially has no significant effect on company nilai (b) big data partially has a significant effect on investment decisions (c) partial investment decisions have no significant effect on company nilai (e) big data partially has no significant effect on company nilai with investment decisions as an intervening variable. These findings show that although big data influences investment decisions, its impact on company value is not yet optimal.]]>
<![CDATA[Pengaruh Audit Jarak Jauh (Remote Audit) Dan Jumlah Penugasan Auditor Terhadap Kualitas Audit ]]>
<![CDATA[Okta Putri, Rizka]]>;
<![CDATA[Dwiharyadi, Anda]]>;
<![CDATA[Chandra, Novrina]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 19 No. 2 (2024): Jurnal Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v19i2.296
<![CDATA[This research aims to determine the effect of remote audits and the number of auditor assignments on audit quality, moderated by audit information technology and professional development (empirical study on BPKP representatives in West Sumatra Province). The population in this study was 95 people with a sample of 95 respondents. The type of data in this research is quantitative data. Data was obtained by conducting a questionnaire, then processed and tested using SmartPLS. The data analysis method used is descriptive analysis, quality testing (data normality), confirmatory test (validity test, reliability test, model suitability test results (goodness of fit test) and hypothesis testing. From the research conducted it is known that based on the results of hypothesis testing it shows that Remote audit and audit assignments have a positive and significant effect on audit quality, Professional Development has no mediation between Audit Assignments and audit quality, Professional Development has mediation between remote audits and audit quality, Information Technology has no mediation between Audit Assignments and audit quality and Information Technology has mediation between remote audit and audit quality.]]>
<![CDATA[Pengaruh Biaya Iklan dan Promosi Terhadap Penjualan PT Industri Jamu dan Farmasi Sido Muncul Tbk Periode 2019-2023 ]]>
<![CDATA[Wilandari, Angestika]]>;
<![CDATA[Naufalia, Viani]]>;
<![CDATA[Windasari, Vicky]]>;
<![CDATA[Shadiq Helmy, Moehammad]]>
<![CDATA[ Akuntansi dan Manajemen Vol. 19 No. 2 (2024): Jurnal Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Padang ]]>
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DOI: 10.30630/jam.v19i2.297
<![CDATA[This research was conducted to get the result of relationship analysis of advertising and promotion cost toward sales of PT Industri Jamu dan Farmasi Sido Muncul Tbk. The type of data used is secondary data sourced from the financial statements of PT Industri Jamu dan Farmasi Sido Muncul Tbk. The period of research conducted is for five years, namely 2019-2023 by considering the background of the Covid-19 pandemic. PT Industri Jamu dan Farmasi Sido Muncul Tbk was considered as one of the companies that implemented cost efficiency optimally during the duration before and after Covid-19. The fluctuation of promotion and advertising cost toward sales performance was experienced by PT Industri Jamu dan Farmasi Sido Muncul Tbk with the highest promotion and advertising cost condition in 2022 but the highest sales in 2021. zvertising and promotion costs, while the rest is influenced by variables that are not explained in this study. The resulting relationship is positive, meaning that if there is an increase in advertising and promotion costs, PT's sales performance will increase. Sido Muncul Herbal Medicine and Pharmaceutical Industry Tbk.]]>
