cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Usman Andrianto
Contact Email
manajer@journal.utmj.ac.id
Phone
+6285240210117
Journal Mail Official
-
Editorial Address
-
Location
Kota adm. jakarta selatan,
Dki jakarta
INDONESIA
Jurnal Akuntansi
Published by Universitas Teknologi Muhammadiyah Jakarta
ISSN : -     EISSN : -     DOI : -
Core Subject :
Arjuna Subject : -
Articles 129 Documents
 9   10   11   12   13 
PENGARUH SISTEM ADMINISTRASI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK
Jurnal Akuntansi Vol 12 No 1 (2023): JURNAL AKUNTANSI
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v12i1.774

Abstract

The purpose of this study is to identify and analyze the impact of tax administration systems and taxpayer attitudes on tax compliance. This study is quantitative and uses primary data from the distribution of questionnaires. Sampling used targeted sampling and the number of respondents for this study was 90 respondents at Pt. Perfect Health Indonesia. Data processing using SPSS version 22. The results of the surveys conducted show that tax administration systems and taxpayer perceptions have a significant impact on tax compliance. At the same time, administrative and compliance systems influence taxpayer compliance. The activities and programs of the tax administration system influence taxpayer perceptions and thereby improve taxpayer compliance. Improved taxpayer compliance increases government revenue in the tax area
PENGARUH LITERASI PERPAJAKAN, PENERAPAN E-FILING, SANKSI PERPAJAKAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
Jurnal Akuntansi Vol 12 No 2 (2023): JURNAL AKUNTANSI
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v12i2.795

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh literasi perpajakan, penerapan e-filing, sanksi perpajakan dan pengetahuan perpajakan terhadap kepatuhan wajib pajak orang pribadi Kantor Pelayanan Pajak (KPP) Pratama Bengkulu Dua (Studi Kasus Pada Kelurahan Cempaka Permai). Populasi dalam penelitian pada Kelurahan Cempaka Permai. Sampel dalam penelitian di pilih berdasarkan kriteria tertentu dengan menggunakan purposive sampling dengan jumlah 100 responden. Dengan masa observasi selama 2 bulan terhitung mulai Januari sampai Februari 2023. Metode analisis yang digunakan adalah analisis regresi linier berganda, koefisien determinasi dan Uji t yang diolah menggunakan program SPSS. Hasil uji regresi linier berganda membuktikan bahwa literasi perpajakan berpengaruh terhadap kepatuhan wajib pajak di Kelurahan Cempaka Permai, penerapan e-filing berpengaruh terhadap kepatuhan wajib pajak di Kelurahan Cempaka Permai, sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak di Kelurahan Cempaka Permai, pengetahuan perpajakan berpengaruh terhadap kepatuhan wajib pajak di Kelurahan Cempaka Permai.Kata Kunci : Literasi Perpajakan, Penerapan E-filing, Sanksi Perpajakan dan Pengetahuan Perpajakan.ABSTRACTThis study aims to examine the effect of tax literacy, the application of e-filing, tax sanctions and tax knowledge on individual taxpayer compliance of the Tax Service Office (KPP) Pratama Bengkulu Dua (Case Study in Cempaka Permai Village). Population in the study in Cempaka Permai Village. The sample in the study was selected based on certain criteria using purposive sampling with a total of 100 respondents. With an observation period of 2 months starting from January to February 2023. The analysis methods used are multiple linear regression analysis, coefficient of determination and t test which is processed using the SPSS program. The results of multiple linear regression tests prove that tax literacy affects taxpayer compliance in Cempaka Permai Village, the application of e-filing affects taxpayer compliance in Cempaka Permai Village, tax sanctions affect taxpayer compliance in Cempaka Permai Village, tax knowledge affects taxpayer compliance in Cempaka Permai Village.Keywords: Tax Literacy, Application of E-filing, Tax Sanctions and Tax Knowledge.
PENGARUH INFLASI SEBAGAI VARIABILITAS MODERASI TERHADAP HARGA SAHAM, TINGKAT SUKU BUNGA DAN LIKUIDITAS
Jurnal Akuntansi Vol 12 No 2 (2023): JURNAL AKUNTANSI
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v12i2.798

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh Tingkat Suku Bunga dan Likuiditas Terhadap Harga Saham dengan Inflasi sebagai variable Moderating. Objek penelitian ini adalah perusahaan pada sektor Real Estate , Property dan Building Construction yang Terdaftar Di Bursa Efek Indonesia pada Tahun 2017 – 2020. Penelitian ini dilakukan menggunakan sampel sebanyak 185 yang memenuhi kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode puposive sampling dengan kriteria yang telah ditentukan peneliti menggunakan desain hubungan kausal. Penelitian ini menggunakan metode kuantitatif dengan data cross-sectional. Hasil penelitian ini menunjukkan bahwa Tingkat Suku Bunga berpengaruh negatif terhadap harga saham, Likuiditas tidak berpengaruh terhadap harga saham, Inflasi memoderasi Tingkat suku bunga terhadap harga saham, Inflasi tidak mampu memoderasi likuiditas terhadap harga sahamKata kunci : Tingkat Suku Bunga, Likuiditas, Inflasi, Harga Saham.
PENGARUH FINANCIAL TECHNOLOGY TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING
Jurnal Akuntansi Vol 12 No 2 (2023): JURNAL AKUNTANSI
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v12i2.844

Abstract

This research aims to determine the effect of financial technology on the quality of financial reports with profitability as an intervening variable in banking companies listed on the Indonesia Stock Exchange (BEI). The sample selection technique used was the purposive sampling method. Observation data from 2017-2021. Data analysis uses Partial Least Square (PLS) and Structural Equation Modeling (SEM) methods. The results of this research show that the Automated Teller Machine (ATM) has a positive effect on bank profitability. Mobile banking has a positive effect on bank profitability. Internet Banking has a positive effect on bank profitability. Profitability affects the quality of financial reports, and financial technology has no effect on the quality of financial reports with profitability as an intervening variable. So profitability cannot be used as a link between ATM, mobile banking and internet banking variables on the quality of financial reports. Keywords: Financial Technology, ATM, Mobile Banking, Internet Banking, Profitability, Quality of Financial Reports.
ANALISIS PENGUKURAN TARIF RAWAT INAP STUDY KOMPARATIF ANTARA FULL COSTING DAN ACTIVITY BASED COSTING PADA RS MEILIA CIBUBUR
Jurnal Akuntansi Vol 12 No 2 (2023): JURNAL AKUNTANSI
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v12i2.845

Abstract

  This study aims to analyze and compare the calculation of service costs for patients treated at Meilia Cibubur Hospital using the full costing and ABC methods. The aim of the research is to find out about inpatient unit will be carried out ; How to calculate fixed costs and variable costs in the inpatient unit at Meilia Cibubur Hospital How to calculate the rate for each inpatient in the Meilia Cibubur Hospital inpatient unit based on the Full Costing method and the ABC Method. How to calculate the cost per unit for inpatients using the Full Costing method and the ABC Method in the inpatient unit of Meilia Hospital Cibubur. The research results identified differences in how to calculate the cost of production which describes the calculation of patient hospitalization rates. The ABC method has accurate calculations with the cost diver so that all costs will be charged to the patient evenly. Meanwhile, the Full costing method calculates limited costs to fixed costs and variable costs. There is a difference in costs in calculating tariffs which is the difference between the two methods.  Keword : Full Costing, Activity Based Costing, Measurement of hospitalization rates.
PENERAPAN SISTEM PELAPORAN KEUANGAN DIGITAL BERBASIS WEB PADA SEKOLAH SMU DAN SMP SWASTA SEKITAR KAMPUS UTM JAKARTA
Jurnal Akuntansi Vol 12 No 2 (2023): JURNAL AKUNTANSI
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v12i2.846

Abstract

This research aims to find out school financial reports that comply with the financial reporting guidelines set by the authorities quickly and precisely, without space and time constraints and can be done 24 hours and anywhere. As well as getting a financial accounting information system that is always up to date. The analytical method used is through a quantitative observation approach in the form of observations and interviews with research objects (partners) and direct data collection in the field. This research is a derivative of the tridharma activities of higher education, namely Community Service (PKM) activities. The results of this research show that the average knowledge of respondents before and after participating in the training shows that there is a significant difference in knowledge and understanding.Keywords: Digital Financial Reporting, Web Based, SMP, SMU
ANALISIS KINERJA KEUANGAN MENGGUNAKAN METODE RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING, AND CAPITAL (RGEC) PADA BANK UMUM SWASTA YANG TERCATAT DI BEI TAHUN 2019-2020
Jurnal Akuntansi Vol 12 No 2 (2023): JURNAL AKUNTANSI
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v12i2.847

Abstract

This study aims to determine the soundness of National Private Commercial Banks listed on the Indonesia Stock Exchange in 2019-2021 using the RGEC (Risk Profile, Good Corporate Governance, Earning, and Capital) method in terms of NPL, LDR, GCG, ROA, NIM, and CAR. This type of research is quantitative research and the data sources used in this research are secondary data. The research population is all National Private Commercial Banks listed on the Indonesia Stock Exchange using purposive sampling technique to obtain four (4) National Private Commercial Banks as samples in this study. The results of this study indicate that the financial performance of BUSN banks during 2019-2021 seen from the Risk Profile is ranked 2 (PK-2) in the "healthy" category, Good Corporate Governance is ranked 2 (PK-2) in the "healthy" category, Earning is ranked 1 (PK-1) in the “very healthy” category, and Capital is ranked 1 (PK-1) in the “very healthy” category. In general, the Financial Performance of National Private Commercial Banks in 2019-2021 is included in the "Healthy" category with an average score of 82.66 percent. The implication of this research is as information that presents the level of soundness of National Private Commercial Banks listed on the Indonesia Stock Exchange.
DETERMINAN KINERJA KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Pemda Se Jawa Timur Tahun 2020-2022)
Jurnal Akuntansi Vol 13 No 1 (2024): JURNAL AKUNTANSI
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v13i1.859

Abstract

  ABSTRACT Financial performance assessments are used to measure plan achievement, both on an individual and organizational scale. This allows determining whether decision making was carried out fairly and rationally. Budgets are important tools for determining, allocating, and stabilizing government resources, planning, monitoring operations, and assessing organizational performance. In this research, quantitative descriptions are used. Through analysis, this research looks at how all independent variables have an impact on the dependent variable. Secondary data created by other parties is used as a data source. East Java regional government website,www.djpk.depkeu.go.id , provides secondary data for the 2020–2022 APBD realization report containing data on the capital expenditure budget and PAD. The results of the research show that the financial performance of regional governments simultaneously affects capital expenditure and local original income; However, capital expenditure does not affect regional government financial performance, and local revenue greatly influences regional government financial performance. Keywords: Financial Performance, Capital Expenditure, Local Revenue
PERAN LITERASI KEUANGAN DIGITAL, SELF-CONTROL, LOVE OF MONEY DALAM PENINGKATAN PERILAKU KEUANGAN DIGITAL BEBRBASIS GENDER PADA ONLINE SHOP: PERAN LITERASI KEUANGAN DIGITAL, SELF-CONTROL, LOVE OF MONEY DALAM PENINGKATAN PERILAKU KEUANGAN DIGITAL BEBRBASIS GENDER PADA ONLINE SHOP
Jurnal Akuntansi Vol 14 No 2 (2025): Oktober 2025
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/mtaksh96

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, self-control, love of money terhadap prilaku keuangan digital berbasis gender. Metode penelitian menggunakan metode kuantitatif dengan pjendekatan desain kausalitas, di mana bertujuan untuk membuktikan pengaruh antara variabel bebas dengan variabel terikat. Sampel penelitian sebanyak 200 responden di DKI Jakarta, analisis data menggunakan structural equation model (SEM). Hasil penelitian menunjukkan bahwa menunjukkan bahwa literasi keuangan digital berpengaruh positif dan signifikan terhadap Perilaku Keuangan Digital pelaku pengguna online shop. Bukti empiris ini menunjukan bahwa pemahaman dan penerapan Literasi Keuangan Digital seperti pengetahuan umum tentang keuangan, tabungan, asuransi dan investasi berperan penting dalam membentuk Perilaku Keuangan Digital yang lebih baik di kalangan pengguna online shop. Sementara, self control dan love of money tidak berpengaruh signifikan terhadap perilaku keuangan digital. Hasil penelitian tidak menunjukkan adanyanya perbedaan antara lali-laki dan perempuan di semua variabel. Hasil menunjukkan bagwa tidak terdapat bukti empiris terkait kesenjangan gender (gender gap) pada Literasi Keuangan Digital, Self-Control, Love of Money maupun Perilaku Keuangan Digital. Penelitian menyarankan OJK bekerjasam dengan instansi terkait untuk meningkatkan literasi keuangan khususnya terkait digitalisasi, karena terbukti mampu meningkatkan pengelolaan keuangan digital.
PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR FINANCIALS YANG TERDAFTAR DI IDX-IC PERIODE 2019-2023: PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR FINANCIALS YANG TERDAFTAR DI IDX-IC PERIODE 2019-2023
Jurnal Akuntansi Vol 14 No 2 (2025): Oktober 2025
Publisher : Universitas Teknologi Muhammadiyah Jakarta (UTM Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v14i2.899

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) dan leverage terhadap nilai perusahaan pada perusahaan sub sektor financials yang terdaftar di IDX-IC selama periode 2019–2023. Penelitian ini menggunakan komisaris independen dan kepemilikan manajerial sebagai proksi GCG, sedangkan leverage diukur melalui rasio Debt to Equity Ratio (DER) dan Nilai Perusahaan diukur menggunakan Price to Book Value (PBV). Penelitian ini menggunakan data sekunder dengan populasi Perusahaan sub sektor financials yang terdaftar di IDX-IC (Indonesia Stock Exchange Industrial Classification). Sampel penelitian terdiri dari 29 perusahaan yang dipilih melalui teknik purposive sampling, menghasilkan total 145 observasi. Metode analisis data dilakukan dengan analisis regresi data panel dengan bantuan software EViews versi 12 yang mencakup uji statistil deskriptif, uji kelayakan model regresi, uji determinasi, uji simultan (F), uji parsial (T) dan uji regresi data panel. Hasil penelitian menunjukkan bahwa secara parsial komisaris independen berpengaruh positif secara signifikan terhadap nilai perusahaan, kepemilikan manajerial berpengaruh positif yang signifikan terhadap nilai perusahaan, sementara leverage tidak berpengaruh secara signifikan terhadap nilai perusahaan. Dan secara simultan ketiga variabel ini berpengaruh signifikan terhadap nilai Perusahaan.

Page 11 of 13 | Total Record : 129

 9   10   11   12   13 

Filter by Year

2018 2026


Reset
Filter By Issues
All Issue Vol 15 No 1 (2026): April 2026 Vol 14 No 2 (2025): Oktober 2025 Vol 14 No 1 (2025): April 2025 Vol 13 No 1 (2024): JURNAL AKUNTANSI Vol 12 No 2 (2023): JURNAL AKUNTANSI Vol 12 No 1 (2023): JURNAL AKUNTANSI Vol 11 No 2 (2022): JURNAL AKUNTANSI Vol 11 No 1 (2022): JURNAL AKUNTANSI Vol 10 No 2 (2021): JURNAL AKUNTANSI Vol 10 No 1 (2021): JURNAL AKUNTANSI Vol 9 No 2 (2020): JURNAL AKUNTANSI Vol 9 No 1 (2020): JURNAL AKUNTANSI Vol 8 No 2 (2019): JURNAL AKUNTANSI Vol 8 No 1 (2019): JURNAL AKUNTANSI Vol 7 No 2 (2018): JURNAL AKUNTANSI Vol 7 No 1 (2018): JURNAL AKUNTANSI More Issue