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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 85 Documents
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Dampak Transportasi Online pada Kinerja Keuangan Perusahan Transportasi Konvensional Flafiana Sarihartati Agun; Diyah Sukanti Cahyaningsih
Jurnal Akuntansi dan Perpajakan Vol 5, No 2 (2019): September 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v5i2.3751

Abstract

PT Blue Bird, Tbk and PT Express Transindo Utama are conventional transportation service businesses, this research wants to assess the impact of financial performance as measured by Current Ratio, Cash Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Fixed Asset Turn Over, Total Asset Turn Over, Net Profit Margin, Return on Assets, Return on Equity, Earning Per Share, and Price Earning Ratio before and after the emergence of online transportation. The data used is the 2012-2017 financial statements. With descriptive quantitative analysis the results are presented. at PT Express Transindo Utama, Tbk. shows that Current Ratio, Cash Ratio, Debt to Equity Ratio, Debt to Asset Ratio, Fixed Asset Turn Over, Total Asset Turn Over, Net Profit Margin, Return On Asset, Return On Equity, Earning Per Share and Price Earning Ratio have decreased after the advent of online transportation. The results of research at PT Blue Bird, Tbk. shows that Fixed Asset Turn Over, Total Asset Turn Over, Net Profit Margin, Return On Asset, Return On Equity, Earning Per Share and Price Earning Ratio decreased after the advent of online transportation. While Current Ratio, Cash Ratio, Debt to Asset Ratio, Debt to Equity Ratio increased. It was concluded that the emergence of online transportation does not always have a negative impact if conventional transportation service companies are able to adaptation
Efektifitas layanan e-filing terhadap Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Malang Selatan Saman Abdul Aziz; Gella Intan Adestya
Jurnal Akuntansi dan Perpajakan Vol 6, No 1 (2020): March 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v6i1.3802

Abstract

This study aims to evaluate e-filing services by tax authorities to individual taxpayers, know the level of effectiveness based on the data of effective individual taxpayers who use e-filing, and know the effectiveness of the target and the realization of the use of e-filing whether it has been realized properly. Data collection techniques in this study are by interview and documentation. The data analysis technique used is qualitative and quantitative descriptive analysis. The results of this study are that the quality of e-filing services in South Malang KPP Pratama has been very good, the effectiveness of using e-filing based on effective Personal Taxpayer data is still not effective because there are still significant differences with the submission of Annual Tax Returns manually but already has increased every year, the target and realization of submission of Annual Tax Returns for Individual Taxpayers using e-filing has been achieved well and continues to increase for each year. DOI: 10.26905/ap.v6i1.380210.26905/ap.v6i1.380210.26905/ap.v6i1.380210.26905/ap.v6i1.380210.26905/ap.v6i1.380210.26905/ap.v6i1.3802
Rancang Bangun Sistem Informasi Akuntansi Persediaan Barang Dan Pengeloaan Expired Date Product Berbasis Web (Studi Kasus Pada Diani Mini Mart) Ni Wayan Purnita Sari
Jurnal Akuntansi dan Perpajakan Vol 6, No 1 (2020): March 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v6i1.3951

Abstract

Perkembangan dunia usaha saat ini menjadikan teknologi informasi sebagai pilar penting dalam berjalannya kegiatan operasional suatu perusahaan guna mencapai tujuan yang diinginkan perusahaan Diani Mini Mart adalah perusahaan yang bergerak dalam bidang perdagangan toko ritel yang telah berdiri sejak tahun 1992 sampai saat ini. Adapun permasalahan yang di hadapi yaitu masih banyak beredar produk yang kadaluwarsa serta pencatatan dan pengelolaan data persediaan masih dilakukan secara manual oleh admin gudang. Tujuan dari penelitian ini adalah untuk merancang sistem informasi akuntansi persediaan dan pengelolaan expired date product berbasis web guna meningkatkan kualitas produk serta memudahkan pengelolaan persediaan barang. Metode persediaan yang digunakan dalam penelitian ini untuk metode pencatatan persediaan menggunakan Metode Permanen dan untuk metode penilaian persediaan menggunakan Metode Rata-Rata Tertimbang. Hasil penelitian menunjukan secara keseluruhan sistem pencatatan pada Diani Mini Mart masih dilakukan secara maual belum ada pencatatan sistem persediaan dan belum ada sistem untuk mengecek barang yang sudah kadaluwarsa. Jadi cara untuk mengatasi masalah tersebut dengan dibuatkan sistem informasi akuntansi persediaan barang, jadi dari sistem yang telah dibuat diharapkan memudahkan dalam pengecekan barang kadaluwasa dengan adanya notifikasi pada sistem serta pencatatan persediaan menjadi lebih akurat. DOI: 10.26905/ap.v6i1.3951
AnalisisPengaruh FraudPentagonUntukMendeteksi Manipulasi Laporan Keuangan Garin Puspitasari; Ambar Woro Hastuti
Jurnal Akuntansi dan Perpajakan Vol 6, No 1 (2020): March 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v6i1.4007

Abstract

This research is to find out the influence of fraud pentagon for detection fraudulent financial reporting. Fraud Pentagon as independent variable which has five elements, namely: (1) Pressure, which proxied by financial stability, external pressure, and good corporate governance; (2) Opportunity, proxied with ineffective monitoring; (3) Rationalization, which proxied by change in auditors; (4) Competence, proxied with change of directors; (5) Arrogance, which proxied by political connection. Whereas for dependent variable is fraudulent financial reporting as measured by fraud score model(F-Score). The sample of this research are 21 State-Owned Enterprises (BUMN) who reported annual report on the company’s website period 2013-2017. This research use multiple linear regression method with 23 SPSS Software. This research shows that financial stability, external pressure, and change in auditor are significant in detecting fraudulent financial reporting. These variabel represent two elements in fraud pentagon, namely pressure and rationalization. And than good corporate governance, ineffective monitoring, change of directors, and political connection are not significant in detecting fraudulent financial reporting. DOI: 10.26905/ap.v6i1.4007 
Pemanfaatan Dana Desa Dalam Pemberdayaan Masyarakat Pada Desa Kopeng, Kecamatan Getasan, Kabupaten Semarang Christian Kenny Alexander Wuisan; Aprina Nugrahesthy Sulistya Hapsari
Jurnal Akuntansi dan Perpajakan Vol 6, No 1 (2020): March 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v6i1.4034

Abstract

This study is intended to determine the use or utilization of village funds in Kopeng Village, especially in the field of community empowerment. The purpose of this study is to explain the allocation of village funds used for community empowerment in Kopeng Village, because according to government regulations the purpose of disbursing village funds is to help improve the village economy by empowering the community and not solely for village operational activities. Data collection methods in this study use descriptive qualitative methods. The data used in this study are primary data obtained from interviews and supported by evidence through documentation. Interviews were conducted with resource persons related to the research topic, namely village officials. Furthermore, the data collected will be analyzed into several stages, namely data reduction, triangulation, data presentation, and drawing conclusions. The results of research conducted in Kopeng Village show that the utilization of village funds for empowerment and community development is still not optimal because it is still focused on the field of development, especially infrastructure. DOI: 10.26905/ap.v6i1.4034
Aanalisis Kinerja Keuangan Pemerintah Desa Di Kabupaten Jepara (Studi Kasus Pemerintah Desa Jambu) Rohman, Fatchur
Jurnal Akuntansi dan Perpajakan Vol 6, No 1 (2020): March 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v6i1.4103

Abstract

Financial performance, namely providing direction on financial performance, providing an assessment of performance measures to government management, providing input or evaluation of performance achievement and improving the system on government performance. The purpose of this study is to find out the financial performance of the Jambu Village Government the object under study is the Budget Realization Report data. Jambu Village Income and Expenditure Budget 2016-2018. The method used in this study is a qualitative method using primary and secondary data. The data used in this study is the Jambu Village Budget Realization Report 2016-2018 after data is processed using financial ratios in the form of Independence Ratios, Efficiency Ratios, Dependency Ratios, Activity Ratios, and Growth Ratios. Results from the 2016-2018 Jambu Village Financial Performance Analysis study showed that the Independence Ratio was very poor, the Efficiency Ratio was good or Efficient, the Dependency Ratio was very high to the Provincial or District Governments, the Activity Ratio was still unbalanced between the Ratio of Direct Shopping and Indirect Expenditure The Activity Ratio is Dominant Direct Spending, PADes rowth Ratio for 2016-2017 is very Low while 2017-2018 is very high, Growth Ratio of total PADes in 2016-2017 is very low and in 2017-2018 is relatively moderate, Direct Shopping Activity Ratio 2016 Ratio -2017 is very low, while 2017-2018 is very high while the Indirect Expenditure Activity Ratio for 2016-2017 is relatively moderate. Whereas 2017-2018 is very low. DOI: 10.26905/ap.v6i1.4103
Pengaruh Pemeriksaan Pajak, Omset, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Hotel Dan Restoran Di Kabupaten Jepara Yanto Yanto
Jurnal Akuntansi dan Perpajakan Vol 6, No 1 (2020): March 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v6i1.4126

Abstract

Jepara many hotels and restaurants need to know compliance in tax payments, so the formulation of the problem in this research is how the influence of tax audits, turnover and tax penalties on hotel and restaurant taxpayer compliance in Jepara Regency? The purpose of this study was to analyze the effect of tax audits, turnover and tax sanctions on hotel and restaurant taxpayer compliance in Jepara Regency. The research sample is 104 hotel and restaurant taxpayers registered with the Regional Financial and Asset Management Agency of Jepara Regency. Data analysis tools used are multiple linear regression test and hypothesis test t. The results of data analysis revealed that the tax audit had a significant positive effect on hotel and restaurant taxpayer compliance in Jepara Regency, as evidenced by the significant value of 0,000; Tax sanctions have a significant positive effect on hotel and restaurant taxpayer compliance in Jepara Regency as evidenced by a significant value of 0.012; and Turnover does not affect the compliance of hotel and restaurant taxpayers in Jepara Regency proven by a significant value of 0.100. DOI: 10.26905/ap.v6i1.4126
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

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