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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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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
Pengaruh Financial Capital, dan Literasi Keuangan terhadap Kinerja Usaha Kecil dan Menengah (UKM) di Kota Malang Marija Marija; Sihwahjoeni Sihwahjoeni; Gaguk Apriyanto
Jurnal Akuntansi dan Perpajakan Vol 7, No 1 (2021): March 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i1.5464

Abstract

Small and Medium Enterprises (SME) are businesses that are very helpful in improving the economy of the community. SMEs need special attention to maintain their existence in the business world. However, various problems are still faced by SMEs in Malang, these problems are related to capital, bookkeeping, standardization, marketing and sales. The purpose of this study was to analyze the effect of financial capital and financial literacy on the performance of small and medium enterprises (SME) in Malang. The research design used causality research with a survey method. The population as the sample is the owner of SME registered in the Cooperative and SME Office of Malang City. Respondents in this study were 91 SME owners engaged in manufacturing. Primary data used comes from distributing questionnaires that are given directly. The data analysis technique used multiple linear regression. The results showed that financial capital and financial literacy had a positive and significant effect on the performance of small and medium enterprises (SME) in Malang.
Persepsi Pemahaman Pengusaha dalam Penyusunan Laporan Keuangan Berdasarkan SAK EMKM pada UMKM Kabupaten Jepara Yanto Yanto
Jurnal Akuntansi dan Perpajakan Vol 7, No 1 (2021): March 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i1.5521

Abstract

The problem in developing Micro, Small and Medium Enterprises (MSMEs) is the lack of understanding of MSMEs in preparing financial reports based on SAK EMKM. The research aims to analyze information and socialization, education, length of business, and size of business to influence the understanding of MSMEs in preparing financial reports based on SAK EMKM. The research was conducted on 66 furniture MSME entrepreneurs in Jepara District. The research was conducted by distributing questionnaires and analyzed using multiple regression analysis and hypothesis testing t. The results showed that information and socialization had a significant positive effect on the preparation of financial statements based on SAK EMKM; education has a significant positive effect on the preparation of financial statements based on SAK EMKM; length of business has a significant positive effect on the preparation of financial statements based on SAK EMKM, and business size has a significant positive effect on the preparation of financial statements based on SAK EMKM.
Mekanisme Good Corporate Governance terhadap Nilai Perusahaan yang Dimediasi Kualitas Laba dan Kinerja Keuangan Imam Wahyudi; Umi Muawanah; Kohar Adi Setia
Jurnal Akuntansi dan Perpajakan Vol 7, No 1 (2021): March 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i1.5566

Abstract

This research aims to find out the effect of good corporate governance mechanism proxied on managerial share ownership, independent commissioners and independent audit committee toward firm value which is intervining earning quality and financial performance on manufactured company which recorded in Indonesia Stock Exchange. Be sided, it observed 39 companies in a year, furthermore there were 117 observed companies during 2015-2017. With using path analysis, it’s found that Good Corporate Governance is advantageous on profit quality, financial performance and firm value. However, earning quality has no significant effect on firm value while financial performance has on effect on firm value. indirect impact, earning quality and financial performance is not intervining between the influence of good corporate governance mechanism (managerial ownership, Independent commisioneees board and independent audit committee) toward the company value.
Analisis Prediksi Kesulitan Keuangan dengan Metode Altman Z-score, Springate, Zmijewski, dan Zavgren Nia Arnela Anggraeni; Retna Safriliana
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.v5i2.5752

Abstract

This study aims to analyze the prediction of financial distress using the Altman model, the Springate model, the Zmijewski model and the Zavgren model in property and real estate companies listed on the Indonesia Stock Exchange. This study uses secondary data, namely the 2016-2017 financial statements using documentation method techniques and analyzed using the Altman model, Springate models, Zmijewski models and Zavgren models. The results of this study indicate that the Altman model of companies experiencing financial distress in 2016 amounted to 5% and in 2017 amounted to 7%. In the Springate model companies that experience financial distress in 2016 amounted to 63% and in 2017 amounted to 60%. In the Zmijewski model companies that experienced financial distress in 2016 and 2017 were 0%. The prediction results for the Zavgren model of the company that experienced financial distress in 2016 amounted to 30% and in 2017 amounted to 42%. The most effective method for prediction of finansial distres sis the Zmijewski method, becouse the model had been high degree of  accuracy in predicting the level of finacial distress of the company.
Analisis Faktor–Faktor yang Memengaruhi Ketepatan Waktu Penyajian Laporan Keuangan Mega Nova Kristiana; Dewi Kusumowati
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.v5i2.5763

Abstract

This study aims to analyze the factors that influence the timeliness of financial statement presentation in banking companies listed on the Indonesia Stock Exchange. The factors tested in this study are company size, profitability, audit opinion and quality of KAP as independent variables while timeliness as the dependent variable. The research sample consisted of 99 banking companies listed on the Indonesia Stock Exchange (IDX) and submitted financial statements for the period 2015-2017. The data used in this method is secondary data and sample selection using the purposive sampling method. The analytical tool used is logistic regression analysis at a significant level of 5%. The results of hypothesis testing indicate that audit opinions have a significant effect on the timeliness of financial statement presentation, while firm size, audit opinion and KAP quality do not affect the timeliness of financial statements presentation of banking companies listed on the Indonesia Stock Exchange.
Analisis Kinerja Keuangan Sebelum dan Setelah Akuisisi (Studi pada Perusahaan yang Terdaftar di BEI) Andrian, Anthalucky Dewi; Listyowati, Listyowati
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.v5i2.5765

Abstract

The purpose of this research is to find out the difference of financial performance of the acquirer which is measured by using net profit margin, return on asset, return on equity, total assets turnover, debt to equity ratio, current ratio, dan earning per share before and after acquisition. The data used were secondary data obtained from websites the Indonesia Stock Exchange. With the population used is a company that performs the acquisition and is listed on the stock exchange Indonesia. The sample collection technique has been done by using purposive sampling, so 16 companies which has carried out the acquisition. The data analysis technique has been done by performing Paired Sample t-test. Based on the result of the analysis which has been carried out by using paired sample t-test that 5 financial ratios have significant difference i.e.: net profit margin, return on equity, return on assets, total assets turnover dan earning per share. that are 2 financial ratios which do not have any significant differences i.e. Debt to equity ratio, dan current ratio which means that there are no significant differences in these two ratios
Pengaruh Good Corporate Governance dan Financial Indicators terhadap Financial Distress pada Perusahaan Property dan Real Estate Retno Mulansari; Wahyu Setiyorini
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.v5i2.5766

Abstract

The purpose of this study was to examine and research the effect of Good Corporate Governance and Financial Indicators to Financial Distress.Good Corporate Governance was measured by using the institutional ownership, managerial ownership, director size, and independent board of commissioners. Financial Indicators was measured by using liquidity, profitabilty, and leverage. While the indicator financial distress was using Altman Z”-Score Model. The research method used is hypothesis testing research using multiple linear regression tests. Population of this research are all of property real estate sector listed in Indonesia Stock Exchange in the period of 2013-2017. Based on predetermined criteria, the samples obtained were 20 companies. The result of this research showed that institutional ownership, managerial ownership, liquidity, and profitability have significant positive impact on the probability of firm experienced financial distressed and leverage have significant negative impact on the probability of firm experienced financial distressed. While the director size and independent board of commissioners do not affect on the probability of firm experienced financial distressed.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Corporate Governance Terhadap Corporate Social Responsibility Adelheit Advelia Sijum; Any Rustia Dewi
Jurnal Akuntansi dan Perpajakan Vol 7, No 1 (2021): March 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i1.5767

Abstract

The purpose of this study was to test the influence of profitability, liquidity, company size, and corporate governance on the disclosure of corporate social responsibility (CSR) in food and beverage companies listed on the Indonesia Stock Exchange for the period 2017-2019. This research is a research design using quantitative approach. The type of research data used is secondary data, while the data source is obtained through the www.idx.co.id. The population in this study is food and beverage companies listed in idx period 2017-2019. Samples used in this study were selected using purposive sampling method and obtained as many as 36 samples. The data analysis technique used in this study was multiple linear regression. Independent variables in this study are profitability, liquidity, company size, and corporate governance, while dependent variables are corporate social responsibility (CSR). The results of the analysis showed that variable profitability has no effect on CSR disclosure, while liquidity, company size, and corporate governance have a significant positive effect on CSR disclosure.

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