JAZ:Jurnal Akuntansi Unihaz最新文献_第5页

DAMPAK LITERASI DIGITAL DAN FAKTOR DEMOGRAFI TERHADAP PERILAKU KEUANGAN PINJAMAN ONLINE DI MASA PANDEMI COVID-19 COVID-19大流行期间，数字识字和人口统计因素对在线贷款行为的影响

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2021-12-31 DOI: 10.32663/jaz.v4i2.2450

Henny Sulistianingsih, Maivalinda Maivalinda, Tri Rachmat Riski

{"title":"DAMPAK LITERASI DIGITAL DAN FAKTOR DEMOGRAFI TERHADAP PERILAKU KEUANGAN PINJAMAN ONLINE DI MASA PANDEMI COVID-19","authors":"Henny Sulistianingsih, Maivalinda Maivalinda, Tri Rachmat Riski","doi":"10.32663/jaz.v4i2.2450","DOIUrl":"https://doi.org/10.32663/jaz.v4i2.2450","url":null,"abstract":"This study aims to reveal a picture of digital literacy and demographic factors on people's financial behavior related to online loan offerings mediated by demographic factors in the city of Padang. The number of samples was selected using the convenience sampling method, because the researcher did not have population data in the form of a sampling frame. Data were collected using a survey technique of 101 respondents. The data analysis technique used in this study is descriptive analysis to obtain descriptive information about digital literacy on people's financial behavior in online loan offerings mediated by demographic factors in the city of Padang. The method of analysis using SEM-PLS alternative analysis. The results showed that there was a significant influence of digital literacy and demographic factors on financial behavior. Digital literacy has a significant effect on demographic factors and demographic factors do not significantly mediate digital literacy on financial behavior. The results of this study contribute to financial and non-financial institutions that are in direct contact with the community regarding the provision of benefits in increasing their digital knowledge.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134017387","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Gaya Hidup Terhadap Pendapatan Pada Generasi Milenial 生活方式对千禧一代收入的影响

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2021-12-31 DOI: 10.32663/jaz.v4i2.2449

P. Fahmi

引用次数: 0

Pengaruh Ukuran Perusahaan Dan leverage terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia 制造商规模和杠杆对印尼证券交易所上市制造商逃税的影响

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2021-12-31 DOI: 10.32663/jaz.v4i2.2467

Helmi Herawati

{"title":"Pengaruh Ukuran Perusahaan Dan leverage terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia","authors":"Helmi Herawati","doi":"10.32663/jaz.v4i2.2467","DOIUrl":"https://doi.org/10.32663/jaz.v4i2.2467","url":null,"abstract":"Effect of Company Size and Leverage Against Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange This study aims to determine the effect of company size and leverage on tax avoidance on manufacturing companies listed on the Indonesia Stock Exchange. The study was conducted on 18 manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2016-2018. The data analysis method uses multiple linear regression, with variables X1 (company size), X2 (leverage), against tax avoidance (Y).The results showed the multiple linear regression equation can be seen that X1 (company size) has a negative effect while X2 (leverage) has a positive effect on tax avoidance (Y), with the results of the regression test: Y = 0.211-0.200X1 + 0.109 X2 + e. The coefficient of determination obtained by 0.274. This means that X1 (company size) and X2 (leverage) affect tax avoidance (Y) by 27.4% while the rest (100% - 27.4% = 72.6%) is influenced by other variables that are not examined in this study. Based on the results of testing with the t test, testing for variable X1 (company size) shows a significance value of 0.002 <0.05, meaning X1 (company size) has a significant effect on tax avoidance (Y) on manufacturing companies listed on the Indonesia Stock Exchange . Variable X2 (leverage) shows a significance value of 0.021 <0.05. Because the significance value is less than 0.05, meaning X2 (leverage) does not have a significant effect on tax avoidance (Y) on manufacturing companies listed on the Indonesia Stock Exchange. Based on the results of testing the hypothesis with the F test, the results of statistical calculations show a significance value of 0.002 <0.05. This means that together X1 (company size) and X2 (leverage) have a significant effect on tax avoidance (Y)","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"103 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123539200","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Strategi Bisnis dalam Meningkatkan Sistem Pengendalian Manajemen pada Perbankan Syariah 商业战略对改善管理控制系统对伊斯兰银行的影响

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2021-12-31 DOI: 10.32663/jaz.v4i2.2436

Astri Kurniawati

引用次数: 0

PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN SISTEM INFORMASI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN 政府内部控制系统和地方金融信息系统对财务报表质量的影响

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2021-12-31 DOI: 10.32663/jaz.v4i2.2443

S. Syafrudin, Iwin Arnova, A. Saputra

{"title":"PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN SISTEM INFORMASI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN","authors":"S. Syafrudin, Iwin Arnova, A. Saputra","doi":"10.32663/jaz.v4i2.2443","DOIUrl":"https://doi.org/10.32663/jaz.v4i2.2443","url":null,"abstract":"This study aims to determine how much influence the Government Internal Control System and Regional Financial Information System on the Quality of Financial Statements. From the calculation results obtained by the multiple linear regression equation Y = 4,168 + 0,283X1 + 0,368X2, where from the equation it can be interpreted that there is a positive influence between the there variables. The value of the correlation coefficient (R) of 0,935 and the coefficient of determination (R2) of 0,874 shows the effect of the Government internal Control System and the Regional Financial Information System on the Quality of Financial Statements at the Bengkulu City Regional Financial and Asset Management Agency is very strong. Constant (a) of 4,168 means that if the Govermment Internal Control System, Regional Financial Information System is equal to zero, the Quality of Financial Statements is 4,168. Regression Coeffient (b1) of 0,283 means that each increase in the value of the Government Internal Control System by 1%, the Quality of Financial Statements increases by 0,283. Regression Coefficient (b2) of 0,368 means that each increase in the value of the Regional Financial Information System by 1%, the Quality of Financial Statements increase by 0,368. Based on the t value obtained in the hypothesis test (t-test) with a confidence level of 95% and degrees of freedom (42-2-1), the Government Internal Control System t-test value is 2,260 ttable 1,68195. The tcount value of the Regional Financial Information System is 3,259 > ttable 1,68195. This means that Ha is accepted Ho is rejected, which means the hypothesis states that the Government Internal Control System and Regional Financial Information System has a positive effect on the Quality of Financial Statements. Based on the Fcount of 135,456 while Ftable 3,24 which means that the Government Internal Control System and the Regional Financial Information System simultaneously influence teh Quality of Financial Statements.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"416 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117313442","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Penyajian Dan Pengungkapan Realisasi Anggaran Belanja Selama Masa Pandemi Covid-19 pada Kantor Pelayanan Pajak Pratama Bantaeng 在bueng小学税收服务中心的Covid-19大流行期间的介绍和披露预算实现

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2021-12-31 DOI: 10.32663/jaz.v4i2.2442

Ika Sartika, Puji Wibowo

{"title":"Penyajian Dan Pengungkapan Realisasi Anggaran Belanja Selama Masa Pandemi Covid-19 pada Kantor Pelayanan Pajak Pratama Bantaeng","authors":"Ika Sartika, Puji Wibowo","doi":"10.32663/jaz.v4i2.2442","DOIUrl":"https://doi.org/10.32663/jaz.v4i2.2442","url":null,"abstract":"Covid-19 pandemic has caused the central government to issue new regulations for refocusing and reallocating the budget as a step in handling the impact of the pandemic in the government sector. Therefore, this study aims to review how Bantaeng Tax Office in responding new regulations and measure the quality of presentation and disclosure regarding the budget during the Covid-19 pandemic in financial statements. This study used primary data in the form of Unaudited financial statements in 2020 and Audited financial statements in 2019 as a comparison. The method used was content analysis resulting in quantitative and qualitative data. Based on the results of the study, KPP Pratama Bantaeng has been responsive in following up on the new regulations by revising the budget in the form of reallocation according to the priority of the work plan. Information regarding budget quantitatively has been presented 100% and completely. However, narrative details regarding the revision of the budget during 2020 and information regarding the Covid-19 budget account have not been disclosed. Thus, qualitatively it can be concluded that the disclosure is incomplete. In the future, important information, especially things that occur due to extraordinary phenomena such as Covid-19, is expected to be given a more detailed explanation in the financial statements.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114915793","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH PERIKLANAN DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN DI E-COMMERCE. 广告和价格对电子商务采购决策的影响。

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2021-12-31 DOI: 10.32663/jaz.v4i2.2451

Karnadi Karnadi, Winny Lian Seventeen

引用次数: 0

PEMANFAATAN HANDPHONE PADA USAHA MIKRO, KECIL, DAN MENENGAH DALAM MENINGKATKAN OMSET DI KELURAHAN ANGGUT DALAM KOTA BENGKULU 手机对中小型、小型和中型企业的利用，在班古鲁市增加营业额

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2021-12-31 DOI: 10.32663/jaz.v4i2.2438

Pedi Riswandi, Agung Setio Dicky, Peronik Br Sinurat

{"title":"PEMANFAATAN HANDPHONE PADA USAHA MIKRO, KECIL, DAN MENENGAH DALAM MENINGKATKAN OMSET DI KELURAHAN ANGGUT DALAM KOTA BENGKULU","authors":"Pedi Riswandi, Agung Setio Dicky, Peronik Br Sinurat","doi":"10.32663/jaz.v4i2.2438","DOIUrl":"https://doi.org/10.32663/jaz.v4i2.2438","url":null,"abstract":"Micro, Small and Medium Enterprises (MSMEs) are the largest group of economic players in the economy, can create many entrepreneurs and open up many job opportunities which can become the business sector that contributes the most to economic development. In an effort to increase the productivity and efficiency of MSMEs, they can take advantage of Mobile Technology effectively to have a direct influence on MSMEs. The positive influence on MSMEs can enjoy the various benefits of using mobile phones. Where MSMEs can communicate quickly, increase productivity, build new business opportunities, and they can also connect to a wider global network. The use of mobile phones can be done using social media to improve service quality and expand customer networks. Mobile can also help MSMEs in saving operational costs. The use of mobile phones at MSMEs is currently supported by the availability of infrastructure such as internet connections at competitive prices between operators and internet providers, as well as security in transactions through communication networks. Facing an increasingly open and competitive market mechanism, market control is a prerequisite for increasing competitiveness, one of which can be done by utilizing the use of mobile phones in Micro, Small and Medium Enterprises (MSMEs).","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"35 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133173131","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

KESUKSESAN ONLINE LEARNING: PENILAIAN DENGAN KONSTRUK KESUKSESAN DELONE DAN MCLEAN PADA MAHASISWA JURUSAN AKUNTANSI UNIVERSITAS DI BALI SELAMA MASA PANDEMI COVID-19 在线学习的成功:在COVID-19大流行期间，DELONE和MCLEAN将对巴厘岛大学会计专业学生的持续成功进行评估

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2021-12-31 DOI: 10.32663/jaz.v4i2.2440

Gusi Putu Lestara Permana, Ayu Wulandari, I. G. N. D. Paramartha

引用次数: 0

ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS SEBAGAI ALAT PENGENDALIAN INTERNAL 销售会计信息系统分析和现金收作为内部控制工具

JAZ:Jurnal Akuntansi Unihaz Pub Date : 2021-08-15 DOI: 10.32663/jaz.v4i1.2093

M. Rifaldi

{"title":"ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS SEBAGAI ALAT PENGENDALIAN INTERNAL","authors":"M. Rifaldi","doi":"10.32663/jaz.v4i1.2093","DOIUrl":"https://doi.org/10.32663/jaz.v4i1.2093","url":null,"abstract":"In the era of globalization, competition in the business world is getting tighter, with many companies that have entered people's lives. The increasingly widespread development of the business world today requires the development of a new accounting information system to meet the needs of better information. In addition, many companies are experiencing a decline in sales. For example, half of the trading companies experienced a decline in sales due to the unstable economy of the Indonesian people due to the pandemic. Similarly, companies engaged in the sale of vehicles were also affected, because the Indonesian Motorcycle Industry Association (AISI) reported that the volume of motorcycle sales distributed in October had decreased compared to the previous months. AISI data noted that there were 317,830 motorcycles distributed last October. Its volume fell 16.85% on a monthly basis compared to the previous month. With that accounting information system is needed, including sales accounting information systems and cash receipts, sales accounting information systems and cash receipts are part of an accounting information system that explains how to carry out sales procedures from receiving orders to receiving cash on sales. This study aims to find out how the company runs an accounting information system for sales and cash receipts, and the results of the research show that the companies that have been researched are in accordance with SOPs and using the right system. the sales activity in this study has used a qualitative approach descriptive method. Therefore, the use of accounting information systems sales and cash receipts is very instrumental and has a positive influence on the company's internal.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124343837","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1