Journal of Accounting Taxing and Auditing (JATA)最新文献

{"title":"PENGARUH KOMPENSASI, PENGEMBANGAN KARIR DAN KOMUNIKASI TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PERUSAHAAN UMUM DAMRI CABANG LAMPUNG","authors":"Rini Loli Yani, Astrid Aprica Isabella, R. Yana","doi":"10.57084/jata.v4i2.1163","DOIUrl":"https://doi.org/10.57084/jata.v4i2.1163","url":null,"abstract":" AbstractThis study aims to determine the effect of compensation, career development and communication on employee performance in the general company Damri Lampung branch. The data used in this study is primary data, data obtained directly from the source, namely through 69 respondents who filled out questionnaires and secondary data in the form of supporting data from the company. Analysis of the data used in this study using multiple linear regression techniques with the help of the SPSS program. Based on the results of this study indicate that the results of the t-test hypothesis test have a positive and partially significant effect on the variables of compensation, career development and communication on employee performance. The results of the f-test hypothesis test have a simultaneous positive and significant effect on the variables of compensation, career development and communication on employee performance at the public company Damri Lampung branch.Keywords: compensation, career development, communication, employee performance. AbstrakPenelitian ini bertujuan untuk mengetahui pengaruhhkompensasi, pengembangan karir dan komunikasi terhadap Produktivitas Kerja Karyawan di perusahaan umum damri cabang lampung. Data yang digunakan dalam penelitian ini adalah data primer, data yang diperoleh secara langsung dari sumbernya, yaitu melalui 69 responden yang mengisi kuesioner dan data sekunder berupa data dukung dari perusahaan.  Analisis data  yang  digunakan dalam penelitian ini  menggunakan teknik regresi linier berganda dengan bantuan program SPSS. Berdasarkan  hasil penelitian ini menunjukan bahwa hasil uji hipotesis uji-t terdapat pengaruh positif dan signifikan secara parsial pada variabel kompensasi, pengembangan karir dan komunikasi terhadap kinerja karyawan. Hasil uji hipotesis uji-f terdapat pengaruh positif dan signifikan  secara simultan pada variabel kompensasi, pengembangan karir dan komunikasi terhadap Produktivitas Kerja Karyawan pada perusahaan umum damri cabang lampung.Kata kunci: kompensasi, pengembangan karir, komunikasi, Produktivitas Kerja Karyawan","PeriodicalId":193068,"journal":{"name":"Journal of Accounting Taxing and Auditing (JATA)","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121842377","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}

{"title":"Pengaruh Budaya Organisasi Terhadap Produktivitas Kerja Karyawan Pada PT. Asuransi Takaful IndonesiaLampung","authors":"Very Eryani","doi":"10.57084/jata.v4i2.1169","DOIUrl":"https://doi.org/10.57084/jata.v4i2.1169","url":null,"abstract":"AbstractPT. Syarikat Takaful Indonesia (PT. STI) was established as a Holding Company on February 24, 1994. Then PT. STI established two subsidiary companies, namely PT. Family Takaful Insurance (Life Insurance) and PT. General Takaful Insurance. The problem under study is to analyze the influence of organizational culture on PT. Asuransi Takaful Indonesia Lampung on employee work productivity because the level of employee productivity at PT. Indonesian Takaful Insurance in Lampung is low. The results showed that the hypothesis proposed by the author was accepted because it was obtained r count = 0.575 if a comparison was made between the values of r count and r table, then r count = 0.575 was greater than r (0.95) = 0.254 at the error level () 5%. The influence of organizational culture on employee work productivity is 33% which is obtained from the calculation of the coefficient of determination and its correlation is low. Based on the t-test, the effect of organizational culture on work productivity is significant, as evidenced by t count = 5.3, which is greater than t table = 2.00. At PT. Asuransi Takaful Indonesia Lampung Employee productivity is influenced by organizational culture, including explanations about decisions taken, making work plans, reprimands for mistakes, achieving target premiums, providing incentives, aggressiveness and competition at work. Keywords: Culture, Organization, Productivity AbtrakPT. Syarikat Takaful Indonesia (PT. STI) berdiri sebagai Holding Company pada tanggal 24 Februari 1994. Kemudian PT. STI mendirikan dua anak perusahaan, yakni PT. Asuransi Takaful Keluarga (Life Insurance) dan PT. Asuransi Takaful Umum (General Insurance). Permasalahan yang diteliti adalah ingin menganalisis pengaruh budaya organisasi pada PT. Asuransi Takaful Indonesia Lampung terhadapproduktivitas kerja karyawan karena tingkat produktivitas karyawan pada PT. Asuransi Takaful Indonesia Lampung rendah. Hasil penelitian menunjukkan bahwa hipotesis yang diajukan penulis diterima karena diperoleh r hitung = 0,575 apabila diadakan perbandingan antara nilai r hitung dengan r tabel, maka r hitung = 0,575 lebih besar dari r (0,95) = 0,254 pada tingkat kealpaan () 5%. Pengaruh budaya organisasi terhadap produktititas kerja karyawan adalah sebesar 33% yang didapat dari perhitungan koefisien determinasi dan korelasinya tergolong rendah. Berdasarkan Uji-t pengaruh budaya organisasi terhadap produktifitas kerja signifikan terbukti dengan t hitung = 5,3 lebih besar dari t tabel = 2,00.Pada PT. Asuransi Takaful Indonesia Lampung Produktifitas kerja karyawan dipengaruhi oleh budaya organisasi antara lain penjelasan tentang keputusan yang diambil, pembuatan rencana kerja, teguran atas kesalahan, pencapaian target premi, pemberian insentif, keagresifan dan kompetisi dalam bekerja. Kata Kunci : Budaya, Organisasi, Produktivitas","PeriodicalId":193068,"journal":{"name":"Journal of Accounting Taxing and Auditing (JATA)","volume":"58 11","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114039986","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}

{"title":"PERENCANAAN AUDIT LAPORAN KEUANGAN PADA KANTOR AKUNTAN PUBLIK","authors":"D. Saputri","doi":"10.57084/jata.v4i2.1183","DOIUrl":"https://doi.org/10.57084/jata.v4i2.1183","url":null,"abstract":"AbstractThis study aims to determine the financial statement audit planning model carried out by the Public Accounting Firm Weddie Andiyanto and Partners is in accordance with the Auditing Standards applied by the Indonesian Association of Public Accountants in SPAP. In this study the data collection method uses interview and documentation techniques. The results of the study show that the planning of a financial report audit at the Public Accounting Firm Weddie Andiyanto and Partners is in accordance with the Public Accountant Professional Standards issued by the Indonesian Association of Public Accountants. Keywords: Audit Planning, Financial Statements Abstrak Penelitian ini bertujuan untuk mengetahui model perencanaan audit laporan keuangan yang dilakukan oleh Kantor Akuntan Publik Weddie Andiyanto dan Rekan sudah sesuai  dengan  Standar   Auditing  yang  diterapkan  oleh  IKatan  Akuntan  Publik Indonesia dalam SPAP. Dalam penelitian ini Metode pengumpulan data menggunakan Teknik Wawancara dan Dokumentasi. Hasil Penelitian menunjukkan bahwa Perencanaan Audit Laporan Keuangan pada Kantor  Akuntan Publik Weddie Andiyanto dan Rekan sudah sesuai dengan Standar Profesi Akuntan Publik yang diterbitkan oleh Ikatan Akuntan Publik Indonesia. Kata kunci: Perencanaan Audit, Laporan Keuangan","PeriodicalId":193068,"journal":{"name":"Journal of Accounting Taxing and Auditing (JATA)","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122547369","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}

{"title":"PERANAN AUDIT OPERASIONAL DALAM MENINGKATKAN EFEKTIVITAS PENJUALAN","authors":"D. Saputri, Dewi Silvia, Andri Eka Yunindra","doi":"10.57084/jata.v4i2.1165","DOIUrl":"https://doi.org/10.57084/jata.v4i2.1165","url":null,"abstract":"AbstractThis research aim to discover and analyze whether operational audit of sales within the company have been implemented adequately, if the sale has been implemented effectively on the company, and to know how to audit roles ini supporting the operational effectiveness of sales. This research using a sample as many as 43 people respondent which is a population of employees on the object of research. Method of data collection is carried out directly by using questionnaires and interviews to company management. While the analysis is used to determine the relationship of variables (X) Audit of operational variables bound (Y) that sales effectivensss is a simple linear regression analysis. This research result indicates that the answers respondents for variables operational audit the average score 52,33 and 51,2% answer% of respondents below average, so can be concluded that the audit operational on PT. Uber Anugerah Motor Bandar Lampung. And for variables effetiveness sales the average score 46,86 and 51,2% answer of respondents above average, so it can be inferred that the effectiveness of sales has been carried out quite effectively. Based on test results obtained variable rate coefficient of relationship correlation (R) of 0,560 concluded that the variable operational audit had a relationship that was entered in the category of sales effectiveness.  Keywords: Operational audit, effectiveness of sales AbstrakPenelitian ini bertujuan untuk mengetahui dan menganalisis apakah audit operasional penjualan dalam perusahaan telah dilaksanakan dengan baik, apakah penjualan telah dilaksanakan secara efektif pada perusahaan, dan untuk mengetahui peran audit dalam mendukung efektivitas operasional penjualan. Penelitian ini menggunakan sampel sebanyak 43 orang responden yang merupakan populasi karyawan pada obyek penelitian. Metode pengumpulan data dilakukan secara langsung dengan menggunakan kuesioner dan wawancara kepada manajemen perusahaan. Sedangkan analisis yang digunakan untuk mengetahui hubungan variabel (X) audit terhadap variabel operasional yang terikat (Y) dengan efektivitas penjualan adalah analisis regresi linier sederhana. Hasil penelitian ini menunjukkan bahwa jawaban responden untuk variabel audit operasional rata-rata skor 52,33 dan 51,2% jawaban responden dibawah rata-rata, sehingga dapat disimpulkan bahwa audit operasional pada PT. Tunas Dwipa Matra Bandar Lampung. Dan untuk variabel efektivitas penjualan skor rata-rata 46,86 dan 51,2% jawaban responden diatas rata-rata, sehingga dapat disimpulkan bahwa efektivitas penjualan yang dilakukan sudah cukup efektif. Berdasarkan hasil pengujian variabel tingkat koefisien korelasi hubungan (R) diperoleh sebesar 0,560 disimpulkan bahwa variabel audit operasional memiliki hubungan yang masuk dalam kategori efektivitas penjualan. Kata kunci: Audit operasional, efektivitas penjualan","PeriodicalId":193068,"journal":{"name":"Journal of Accounting Taxing and Auditing (JATA)","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126308925","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}

{"title":"PROFESIONALISME AUDITOR PADA TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN","authors":"Keirstin Mauli Rogate Hutauruk","doi":"10.57084/jata.v4i2.1191","DOIUrl":"https://doi.org/10.57084/jata.v4i2.1191","url":null,"abstract":"AbstractThe purpose of this study was to find out whether dedication to the profession, social obligations, independence, belief in professional regulations, and relationships with fellow professionals can affect the level of materiality in examining financial reports at the Public Accounting Firm in Bandar Lampung. The data collection method used in this study was a questionnaire. The results of the study show that there is one variable that does not affect the level of materiality in examining financial statements, namely the variable independence. Meanwhile, the variables of dedication to the profession, social obligations, belief in professional regulations and relationships with colleagues in the profession have an influence on the level of materiality in examining financial reports at the Public Accounting Firm in Pekanbaru. Taken together, the dimensions of auditor professionalism contributed to the materiality level variable in the examination of financial statements by 69.6%, while the remaining 30.4% was influenced by other factors outside the model. Keywords: Professionalism, Materiality Level, Audit of Financial Statements Abstrak Tujuan penelitian ini adalah untuk mengetahui apakah pengabdian pada profesi, kewajiban sosial, kemandirian, keyakinan terhadap  peraturan profesi, dan hubungan dengan  rekan seprofesi dapat mempengaruhi tingkat materialitas dalam pemeriksaan laporan keuangan pada Kantor Akuntan Publik di Bandar Lampung. Metode pengumpulan  data  yang  digunakan  dalam  penelitian  ini  adalah kuesioner.   Hasil  penelitian  menunjukkan  bahwa  ada  satu  variabel  yang  tidak berpengaruh  terhadap  tingkat  materialitas  dalam  pemeriksaan  laporan keuangan yaitu variabel kemandirian. Sedangkan variabel pengabdian pada profesi, kewajiban sosial, keyakinan terhadap peraturan profesi dan hubungan dengan rekan seprofesi mempunyai  pengaruh  terhadap  tingkat  materialitas  dalam  pemeriksaan  laporan keuangan pada Kantor Akuntan Publik di Pekanbaru. Secara berasam-sama dimensi profesionalisme auditor   memberikan sumbangan terhadapvariabel tingkat materilaitas dalam pemeriksaan laporan keuangan sebesar 69,6% sedangkan sisanya30,4% dipengaruhi oleh faktor lain diluar model. Kata Kunci: profesionalisme, Tingkat Materialitas, Pemeriksaan Laporan Keuangan","PeriodicalId":193068,"journal":{"name":"Journal of Accounting Taxing and Auditing (JATA)","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115156691","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}

{"title":"PENGARUH PAJAK KENDARAAN BERMOTOR (PKB) TERHADAP PENDAPATAN ASLI DAERAH (PAD) PROVINSI LAMPUNG","authors":"Sinta Merinda W Ananda, Arie Sarjono Idris","doi":"10.57084/jata.v4i2.1162","DOIUrl":"https://doi.org/10.57084/jata.v4i2.1162","url":null,"abstract":"AbstractThis study aims to find out and analyze whether there is an effect of Motorized Vehicle Tax (PKB) on Regional Original Income (PAD). The population used in this study is all data on Motor Vehicle Tax (PKB) and Motorized Vehicle Ownership Fees (BBNKB) at the Bandar Lampung Joint Samsat office for 2019-2020. The sample used in this research is Motor Vehicle Tax (PKB) data and Transfer Fee for Motorized Vehicles (BBNKB) at the Joint Samsat Bandar Lampung office in 2019-2020 The results of the hypothesis testing show that Motorized Vehicle Tax (PKB) has a significant effect on Regional Original Income (PAD) This can be seen in the results of a simple linear regression test which explains the magnitude of the value correlation/relationship (R) that is equal to 0.791. From this output, the coefficient of determination (R Square) is 0.625. Which implies that the effect of the independent variable (PKB tax) on the dependent variable (PAD) is 62.5%. In addition, the results of the T-Test test show that the regression coefficient X is 0.777, which means that for every 1% addition to the PKB value, the PAD value increases by 0.777. The regression coefficient is positive, so it can be said that the direction of the influence of variable X on Y is positive. Keywords: Motorized Vehicle Tax, Local Own Revenue AbstrakPenelitian ini bertujuan untuk mengetahui dan menganalisis apakah ada pengaruh Pajak Kendaraan Bermotor (PKB) terhadap Pendapatan Asli Daerah (PAD). Populasi yang digunakan di dalam penelitian ini adalah seluruh data Pajak Kendaraan Bermotor(PKB) dan Biaya Balik Nama Kendaraan Bermotor (BBNKB) di kantor Bersama Samsat Bandar Lampung Tahun 2019-2020 Sampel yang digunakan dalam penelitian ini adalah data Pajak Kendaraan Bermotor (PKB) dan Biaya Balik Nama Kendaraan Bermotor(BBNKB) di kantor Bersama Samsat Bandar Lampung Tahun 2019-2020 Hasil  pengujian hipotesismenunjukan bahwa Pajak Kendaraan Bermotor(PKB) berpengaruh signifikan terhadap Pendapatan Asli Daerah (PAD) ini dapat dilihat pada hasil uji regresi linier sederhana yang menjelaskan besarnya nilai kolerasi/hubungan(R) yaitu sebesar 0,791. Dari output tersebut diperoleh koefisien determinasi (R Square) sebesar 0,625. Yang mengandung pengertian bahwa pengaruh variabel bebas (Pajak PKB) terhadap variabel terikat (PAD) adalah sebesar 62,5%. Selain itu hasil pengujian Uji T menunjukkan bahwaKoefisien regresi X sebesar 0,777  menyatakan bahwa setiap penambahan 1% nilai PKB, maka nilai PAD bertambah sebesar 0,777 koefisien regresi terebut bernilai positif, sehingga dapat dikatakan bahwa arah pengaruh variabel X terhadap Y adalah positif. Kata kunci: Pajak Kendaraan Bermotor, Pendapatan Asli Daerah","PeriodicalId":193068,"journal":{"name":"Journal of Accounting Taxing and Auditing (JATA)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116851957","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}

{"title":"PENGARUH CADANGAN KERUGIAN PIUTANG TERHADAP PROFITABILITAS PERUSAHAAN","authors":"Anita Puspa Dewi, Darwin Warisi, Desmon Desmon","doi":"10.57084/jata.v4i2.1166","DOIUrl":"https://doi.org/10.57084/jata.v4i2.1166","url":null,"abstract":"AbstractThis study aims to find out and analyze 1) how much influence the allowance for losses on receivables has on profitability, 2) to determine the significance level of reserves for losses on receivables on profitability, 3) to find out whether company policy through credit sales has an effect on the high or low profitability of the company. The population in this study is the financial statements of automotive companies that have been audited and published on the Indonesia Stock Exchange (IDX). The sampling technique uses a purposive sampling method so that a sample of 9 companies is obtained. As for the results, there is no effect of reserves for losses on receivables on ROA. Keywords: allowance for losses on receivables, Profitability, ROA  AbstrakPenelitian ini bertujuan untuk mengetahui dan menganalisis 1) seberapa besar pengaruh cadanga kerugian piutang terhadap profitabilitas, 2) untuk mengetahui tingkat signifikansi cadangan kerugian piutang terhadap profitabilitas, 3) untuk mengetahui apakah kebijakan perusahaan melalui penjualankredit  berpengaruh terhadap tinggi rendahnya profitabilitas perusahaan. populasi dalam penelitian ini adalah laporan keuangann perusahaan otomotif yang telah diaudit dan di publiskasikan di Bursa Efek Indonesia (BEI), tknik sampling menggunakan metode purposive sampling sehingga di peroleh sampel sebanyak 9 perusahaan. adapun hasil tidak terdapat pengaruh cadangan kerugian piutang terhadap ROA . Kata kunci: cadangan kerugian piutang, Profitabilitas, ROA","PeriodicalId":193068,"journal":{"name":"Journal of Accounting Taxing and Auditing (JATA)","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130593935","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}

{"title":"Pengaruh Citra Merek Terhadap Keputusan Pembelian Sepeda Motor Honda Pada PT. Tunas Dwipa Matra Bandar Lampung","authors":"Yudiana Sari","doi":"10.57084/jata.v3i2.887","DOIUrl":"https://doi.org/10.57084/jata.v3i2.887","url":null,"abstract":"AbstractPT Tunas Dwipa Matra Honda has three product categories, namely the type of duck, the type of automatic, and the type of motor sport. In determining the price, PT Tunas Dwipa Matra throughout Indonesia has the same price in all regions based on the reference from the center of PT. Tunas Ridaen located in Jakarta. Promotions carried out by PT Tunas Dwipa Matra in marketing their products are advertising, namely by using television, direct sales of brochures, radio and banners, individual sales, individual sales activities using salespeople who directly communicate with consumers in order to create sales and product socialization. The problem to be investigated is knowing the influence of brand image on purchasing decisions for Honda motorcycles at PT. Tunas Dwipa Matra Bandar Lampung because of the decision to purchase a Honda motorcycle at PT. Dwipa Matra shoots in Bandar Lampung decreased. The method used is library research related to this research and field research is carried out by researching directly at PT. Tunas Dwipa Matra Bandar Lampung, which is related to Brand Image and its influence on purchasing decisions for Honda motorcycles. Product Image needs to be modified or in other words product development, for example motorcycle design, engine quality, and motorcycle prices because these variables have been shown to have a dominant influence on consumer purchasing decisions on Honda motorcycle products. PT. Tunas Dwipa Matra Bandar Lampung is advised to be able to create even better designs. Keywords : Analysis, Cycle, Life, Marketing, Product, Strategy  AbstrakPT Tunas Dwipa Matra Honda memiliki tiga kategori produk yaitu jenis bebek, jenis matic, dan jenis motor sport. Dalam menentukan harga PT Tunas Dwipa Matra di seluruh Indonesia memiliki harga yang sama di seluruh wilayah yang berpatokan pada acuan dari pusat PT. Tunas Ridaen yang berada di Jakarta. Promosi yang dilakukan oleh PT Tunas Dwipa Matra dalam memasarkan produknya adalah periklanan, yaitu dengan menggunakan televisi, penjualan langsung Brosur, Radio dan Banner, penjualan  perseorangan,  kegiatan penjualan perseorangan menggunakan pramuniaga tenaga penjual yang langsung berkomunikasi dengan konsumen dalam rangka menciptakan penjualan dan sosialisasi produk. Permasalahan yang ingin diteliti yaitu mengetahui pengaruh citra merek terhadap keputusan pembelian sepeda motor Honda pada PT. Tunas Dwipa Matra Bandar Lampung karena keputusan pembelian sepeda motor Honda pada PT. Tunas Dwipa Matra Bandar Lampung menurun. Metode digunakan yaitu penelitian kepustakaan yang berhubungan dengan penelitian ini dan penelitian lapangan dilakukan dengan meneliti langsung pada PT. Tunas Dwipa Matra Bandar Lampung, yang berkaitan dengan Citra Merek dan pengaruhnya terhadap keputusan pembelian sepeda motor Honda. Citra Produk (Product Image) perlu dimodifikasi atau dengan kata lain melakukan pengembangan produk, misalnya  desain sepeda motor, kualitas mesin, dan harga sepeda motor karena","PeriodicalId":193068,"journal":{"name":"Journal of Accounting Taxing and Auditing (JATA)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122207302","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}

{"title":"ANALISIS FAKTOR PENYEBAB TERJADINYA KREDIT MACET PADA BANK RAKYAT INDONESIA (BRI) Tbk. CABANG KARANG ANYAR","authors":"S. Suhendar","doi":"10.57084/jata.v3i2.896","DOIUrl":"https://doi.org/10.57084/jata.v3i2.896","url":null,"abstract":"Abstract This study aims to determine the effect of debtors, namely debtor character, capacity, economic condition, and debtor guarantees on non-performing loans at Bank BRI Karang Anyar This research was conducted in Karang Anyar. The method used in this research is a field survey using a questionnaire to 32 respondents with problem debtor status. Sampling using the census method. Data were analyzed using multiple linear regression The results of the research conducted indicate that the character variable (X1) has a significant and negative effect on non-performing loans (Y), capacity (X2) has an insignificant and negative effect on non-performing loans (Y), the economic condition variable (X3) has an insignificant and negative effect on non-performing loans (Y), and the guarantee variable (X4) has an insignificant and negative effect on non-performing loans (Y) Keywords:  non performing loan  Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh debitur yaitu karakter debitur, kapasitas, kondisi perekonomian, dan jaminan debitur terhadap kredit bermasalah pada Bank BRI Cabang Karang AnyarPenelitian ini dilakukan di Karang Anyar. Metode yang digunakan dalam penelitian ini adalah survey lapangan dengan menggunakan kuesioner kepada 32 responden berstatus debitur bermasalah. Pengambilan sampel menggunakan metode sensus. Data dianalisis dengan menggunakan regresi linier berganda Hasil penelitian yang dilakukan menunjukkan bahwa variabel karakter (X1) berpengaruh signifikan dan negatif terhadap kredit bermasalah (Y), kapasitas (X2) berpengaruh tidak signifikan dan negatif terhadap kredit bermasalah (Y), variabel kondisi perekonomian (X3 ) berpengaruh tidak signifikan dan negatif terhadap kredit bermasalah (Y), dan variabel jaminan (X4) berpengaruh tidak signifikan dan negatif terhadap kredit bermasalah (Y). Kata Kunci : kredit bermasalah","PeriodicalId":193068,"journal":{"name":"Journal of Accounting Taxing and Auditing (JATA)","volume":"113 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117289052","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}

{"title":"PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK BANDAR LAMPUNG","authors":"Darwin Warisi","doi":"10.57084/jata.v3i2.889","DOIUrl":"https://doi.org/10.57084/jata.v3i2.889","url":null,"abstract":"AbstractThis study aims to determine the effect of role conflict, role ambiguity, and organizational commitment on the performance of auditors at the Bandar Lampung Public Accountant Office (KAP). The independent variables in this study are role conflict, role ambiguity, and organizational commitment. The dependent variable in this study is auditor performance.This research is a survey research. This research is a quantitative research. The population in this study were the auditor KAP Bandar Lampung, while the sample in this study was the auditor KAP Bandar Lampung, amounting to 35 people. The type of data used in this study is primary data. The data analysis technique used is multiple linear regression analysis.The results of this study indicate that: (1) Role Conflict has a positive and significant effect on Auditor Performance, (2) Role Ambiguity has no positive and significant impact on Auditor Performance, (3) Organizational Commitment has a positive and significant effect on Auditor Performance, (4) ) Role Conflict, Role Unclear, and Organizational Commitment simultaneously have a positive and significant effect on Auditor Performance. Keywords: Role Conflict, Role Unclear, and Organizational Commitment, Auditor Performance at the Bandar Lampung Public Accounting Firm (KAP)  AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh konflik peran, ketidakjelasan peran, dan komitmen organisasi terhadap kinerja auditor pada Kantor Akuntan Publik Bandar Lampung (KAP). Variabel independen pada penelitian ini adalah konflik peran, ketidakjelasan peran, dan komitmen organisasi. Untuk variabel dependen dalam penelitian ini adalah kinerja auditor. Penelitian ini termasuk penelitian survey. Penelitian ini merupakan penelitian kuantitatif. Populasi pada penelitian ini adalah auditor KAP Bandar Lampung, sedangkan sampel pada penelitian ini adalah auditor KAP Bandar Lampung yang berjumlah 35 orang. Jenis data yang digunakan dalam penelitian ini data primer. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa : (1) Konflik Peran berpengaruh positif dan signifikan terhadap Kinerja Auditor, (2) Ketidakjelasan Peran tidak terdapat pengaruh positif dan signifikan terhadap Kinerja Auditor, (3) Komitmen Organisasi terdapat pengaruh positif dan signifikan terhadap Kinerja Auditor, (4) Konflik Peran, Ketidakjelasan Peran, dan Komitmen Organisasi secara simultan berpengaruh positif dan signifikan terhadap Kinerja Auditor.  Kata Kunci : Konflik Peran, Ketidakjelasan Peran, dan Komitmen Organisasi, Kinerja Auditor pada Kantor Akuntan Publik Bandar Lampung (KAP ","PeriodicalId":193068,"journal":{"name":"Journal of Accounting Taxing and Auditing (JATA)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133860651","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}