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Jurnal Akuntansi dan Perpajakan
Published by Universitas Merdeka Malang
ISSN : 23386010     EISSN : 27213692     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Perpajakan (Journal of Accounting and Taxes) publishes theoretical and empirical research across all the major fields of accounting and taxes research. It serves as a forum for all the academicians, research scholars, scientists, and also for the industry people to share their accounting and taxes views and to publish their scholarly papers. The aim of the Journal of Accounting and Taxes is to provide an outlet for the increasing flow of scholarly research concerning accounting and taxes in public or private entity. Journal of Accounting and Taxes welcomes submissions of complete and original research manuscripts, which are not under review in any other conferences or journals. The journal is the official publication of Accounting department the University of Merdeka Malang, the institution devoted to the study and promotion of knowledge accounting and taxes. Publication date and Frequency every twice every year in March and September.
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 6, No 2 (2020): September 2020" : 5 Documents clear
Analisis Penilaian Kinerja Dengan Menggunakan Metode Balanced Scorecard Di Rumah Sakit Dr.Etty Asharto Batu Kosasih, Maratus Sholihah Aprilia; Suprapti, Suprapti
Jurnal Akuntansi dan Perpajakan Vol 6, No 2 (2020): September 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v6i2.4277

Abstract

Nowadays plenty of hospitals still applying traditional approach on their performance, which emphasized on Balanced Scorecard method. This research purposely made to evaluate the performance of Balanced Scorecard method on dr. Etty Asharto Hospital in Batu. There are two aspects evaluated, finance and non finance aspect, using perspectives of the customers’; internal business process’; educational and developments’; lastly finance’s as in the Balanced Scorecard perspective. The research’s information was taken from the finance data collection from 2014 to 2018. this research using descriptive analysis where the researcher evaluate the performance on dr. Etty Asharto Hospital in Batu by giving score based on the criteria on the 4 Perspectives of Balanced Scorecard and then analyzed to determine whether the score is good, enough, or bad. The instruments of the research are interview, questionnaire, and literature review as the primer and secondary variety. The sample was taken from 152 customers and the staff of dr. Etty Asharto Hospital in Batu.Based on the result of the research, it can be concluded that the performance of dr. Etty Asharto in Batu was scored to be enough, analyzed from the 4 Perspectives of Balanced Scorecard method. the performance scoring using Balanced Scorecard method in dr. Etty Asharto Hospital could be enforced in the future because the method could provide more structured also could widely relate and present the 4 Perspective of Balanced Scorecard better.. DOI: 10.26905/ap.v6i2.4277
Penerapan Akuntansi pada Usaha Mikro, Kecil, dan Menengah (UMKM) ( Studi pada UMKM Raja Eskrim ) di Kota Kediri Sayekti Indah Kusumawardhany
Jurnal Akuntansi dan Perpajakan Vol 6, No 2 (2020): September 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v6i2.4570

Abstract

The Central Statistics Agency noted that in 2018, SMES in Indonesia had reached 64.2 million units by contributing 60% of gross domestic product (GDP). This will have a positive impact in increasing the country's economic growth. In general, SMES in Kediri do not use an accounting system in managing funds. This study will take the object of SMES in Kediri in the food and beverage industry, the name is  Raja Eskrim. This study aims to find out how the application of accounting at SMES and to find out perceptions about the importance of applying accounting in business activities. This study uses a qualitative approach to the type of phenomenological research. Data was collected using the interview method and the interview process was carried out using systematic questions that the researchers had compiled in accordance with the research objectives. The results of this study indicate that at the SMES Raja Eskrim conduct accounting applications with simple records, but do not always make financial reports due to limited time and knowledge by financial statement makers. In addition to making simple accounting records, Raja Eskrim SMES also take notes for planning and sales targets. From the interview results, the owner has the perception that the application of accounting is very important because the owner receives benefits that can apply for KUR and determine the steps in the future. DOI: 10.26905/ap.v6i2.4570
ANALISIS KARAKTERISTIK KEUANGAN TERHADAP KEBIJAKAN DEVIDEN PADA PERUSAHAAN INDUSTRY CONSUMER GOODS Bella Imas Diovany; Dyah Ani Pangastuti
Jurnal Akuntansi dan Perpajakan Vol 6, No 2 (2020): September 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v6i2.4596

Abstract

The aim of the study was to obtain empirical evidences about the effect of cash ratio, debt to equity ratio (DER), return on asset (ROA), asset growth and firm size  on the dividend payout ratio (DPR). The study was designed quantitatively by using the financial report of the companies listed in the Indonesia Stock Exchange, by involving 6 companies listed in the Indonesia Stock Exchange during the period 2010-2015 during six years as the samples, which were selected based on purposive sampling technique. That 36 of company’s data were obtained. The data were analyzed by using multiple linear regression supported by SPSS version 16. The results indicated that: Cash Ratio and Asset Growth had a negative effect and  not significantly on Dividend Payout Ratio (DPR), while the result analysis Debt to Equity Ratio (DER) and Firm Size had a positive effect and significantly on Dividend Payout Ratio (DPR), and Return On Asset had a positive effect and significantly on the Dividend Payout Ratio (DPR). DOI: 10.26905/ap.v6i2.4596
Analisis Faktor Yang Mempengaruhi Tingkat Kelancaran Pengembalian Kredit (Studi Kasus Pada PT. BPR Kawan Malang) Anggraeni Purwatiningsih; Irene Rani Pornamasari
Jurnal Akuntansi dan Perpajakan Vol 6, No 2 (2020): September 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v6i2.5092

Abstract

This study aims to analyze the characteristics of the borrower, the size of the loan, the economic sector, length of business, cash flow, and credit guarantees on the rate of return on credit at BPR Kawan. This type of research is a case study using a qualitative descriptive approach. Methods of data collection by conducting interviews, documentation, and observation. The sample used in the study amounted to 50 respondents who were active debtors of the Kawan People's Credit Bank from August to December 2019. The sampling technique used a random sample. The results showed that not all variables have an effect on the smoothness of credit repayments. Of all the research variables that do not have an effect, including the variable character of the borrower, the size of the loan, the economic sector, and credit guarantee. Meanwhile, the factors that influence the smooth return of credit at PT. Bank Perkreditan Rakyat Kawan is the length of business and cash flow. Duration of business and cash flow has a positive influ- ence and relationship with the smooth return of credit. From the results of the regression coefficient of determination, it can be seen that R Square is 0.619. The amount of determination coefficient is 0.287 or equal to 61.9%. This figure means that 61.9% of smooth repayment of  credit can  be explained  by variables of the borrower's character, loan size, economic sec- tor, length of business, cash flow, and credit guarantee, while the remaining 38.1% can be explained by causal factors other. DOI: 10.26905/ap.v6i2.5092
Pengaruh Inflasi, Nilai Tukar, Suku Bunga, Dan Volume Transaksi Terhadap Harga Saham Perusahaan Pada Kondisi Pandemi Covid-19 Serena Sila Sebo; Moch Nafi
Jurnal Akuntansi dan Perpajakan Vol 6, No 2 (2020): September 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v6i2.5358

Abstract

This study aims to determine the effect of inflation, exchange rates, interest rates, and transaction volume on stock prices of companies in the food and beverage sector. The method used in this research is quantitative method with multiple linear analysis. In this study using 5 samples of food and beverage sector companies listed on the IDX in the period March-September 2020 based on certain criteria. The results of the study found that partially inflation, exchange rates, and interest rates have no significant effect on stock prices, while transaction volume has a positive and significant effect on stock prices. The research results simultaneously state that inflation, exchange rates, interest rates and transaction volume have a significant effect on stock prices. DOI: 10.26905/ap.v6i2.5358

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