JEA17: Jurnal Ekonomi Akuntansi最新文献

{"title":"PENGARUH PENERAPAN SISTEM E-FILING, E-BILLING DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA TEGALSARI","authors":"Muhammad Nurchamid, Dewi Sutjahyani","doi":"10.30996/jea17.v3i02.3184","DOIUrl":"https://doi.org/10.30996/jea17.v3i02.3184","url":null,"abstract":"AbstractThis study aims to determine: (1) the influence of the application of e-filing system at the Pratama Surabaya Tegalsari tax service office (2) the effect of implementing e-billing system on Pratama Surabaya Tegalsari tax service office (3) the influence of understanding taxation on taxpayer compliance at the office Pratama tax service in Surabaya Tegalsari (4) the influence of the application of e- filing, e-billing and taxation understanding of taxpayer compliance at the Pratama Surabaya Tegalsari tax service office. This study uses primary data by distributing online questionnaires aimed at taxpayers who meet the criteria determined by the researcher. The population in this study are taxpayers who are registered as e-filing and e-billing taxpayers at the Pratama tax service office in Surabaya Tegalsari. In this study using a sample of 100 respondents, the sampling method uses self- selected respondents, ie someone who chooses himself to participate becomes a respondent voluntarily of his own volition because of interest in the research being conducted. The results of this study indicate that (1) the application of e-filing system does not affect taxpayer compliance (2) the application of e-billing system does not affect taxpayer compliance (3) understanding of taxation does not affect taxpayer compliance (4) implementation of e-system -filing, e-billing and understanding of taxation have a simultaneous effect on tax compliance at the Pratama Tax Office Surabaya Tegalsari. Keywords: e-filing, e-billing, understanding of taxation, compliance of taxpayers.","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133526354","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 PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN DANA BAGI HASIL TERHADAP PENGALOKASIAN BELANJA MODAL PADA PEMERINTAH KOTA/KABUPATEN SE-JAWA BARAT TAHUN 2014","authors":"A. Nugroho, Meiril Hardi","doi":"10.30996/jea17.v3i02.3178","DOIUrl":"https://doi.org/10.30996/jea17.v3i02.3178","url":null,"abstract":"ABSTRACTThe purpose of this study is to provide empirical evidence by using secondary data, regarding the effect of regional income, the general allocation fund and special allocation funds, revenue-sharing to the allocation of capital expenditures in municipalities/regencies in West Java in 2014. Samples used is a local government districts and cities in West Java as many as 26. The sampling technique is by engineering documentation. The method used in this research is descriptive analylis method. The data analysis technique used to test hypotheses include multiple linear regression, t test, F test, and R2 test. All the data acquired, processed using the test classical assumption of normality test, autocorrelation, multicollinearity test. In the classical assumption of normality test showed that the normal distribution of data, it is not free from the autocorrelation and multicollinearity.  So that the data did not deviate. Based on the results of statistical test tcalculate probability of PAD as big as 0,000 (p < 0,05), tcalculate probability of DBH as big as 0,844 (p > 0,05), tcalculate probability of DAU as big as 0,524 (p < 0,05), and tcalculate probability of DAK as big as 0,773 (p > 0,05). This suggests that the PAD significant effect on the allocation of capital expenditures. Whereas for the variable DBH, DAU and DAK no significant effect on the allocation of capital expenditure because it has significant value t > 0,05. Keywords: Regional income, revenue-sharing, the general allocation fund, a special allocation of funds and capital expenditure.","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125569556","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 PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) TERHADAP LAPORAN KEUANGAN (Studi Kasus UD. Dwi Putra Surabaya)","authors":"Lailatul Robiah, J. B. Amiranto","doi":"10.30996/jea17.v3i02.3180","DOIUrl":"https://doi.org/10.30996/jea17.v3i02.3180","url":null,"abstract":"ABSTRACTThe financial report is a tool for analyzing the financial performance of companies that can provide information about the financial position, performance an clash flow, so it can serve as a basis for decision making by management. This study to describe the condition of the financial statements and describes the making SAK ETAP to the financial statements textile company Dwi Putra. This study used descriptive qualitative method with primary and secondary data sources and Data collection was done by means of interviews, documentation and observation. The study research are that the financial statements Dwi Putra consist of the balance sheet and income statements, where it does not conform to the presentation SAK ETAP, the accounting cycle of the company is also not in accordance with SAK ETAP. SAK ETAP does not stipulate rules of writing format or order against the post presented. Therefore, the presentation of the balance sheet and income statement Dwi Putra is not at issue in financial accounting standards entities without public accountability (SAK ETAP). Keywords : Financial Statements,SAK ETAP","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"104 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121067732","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 OPRASIONAL DALAM MENINGKATKAN EFEKTIVITAS DAN EFISIENSI SYSTEM PENJUALAN PADA PERUSAHAAN PT. ANDALAN FINANCE","authors":"Rohmatin Rohmatin, Hendy Widiastoeti","doi":"10.30996/jea17.v3i02.3183","DOIUrl":"https://doi.org/10.30996/jea17.v3i02.3183","url":null,"abstract":"ABSTRACTBased on the test results and a discussion of the operational audit role in improving the effectiveness and efficiency of the sales system in PT. Mainstay of Finance, the researchers can summarize that the effectiveness and efficiency of sales amounted to 96.00%, the value can answer the problem formulation and may imply that the sales activity in the mainstay Finance \"Highly effective\" although there are some findings that should be corrected. Thus the results of this study can be answered from the results of audits of product marketing. Results of audits found several weaknesses which should be a concern of management in the future. The downside to this is are No system better dokomentasi the mainstay penjulan finance and No atauran strong employee. The overall weakness of the case, then given the recommendation as a corrective or remedial measures that can be taken to improve the management of these weaknesses. Recommendation: The Company determines the SOP (standard Operating Procedure) for each of the divisions that exist in the branch in writing in SK. The company must have a good sales documentation and easily understood by all divisions and have a good document security. The Company regularly obliged to make improvements to the program of sales over a couple of problems that often terjadaji. The company made the SOP regarding employees' contained in the decree recruitment written and clear. Key: audits, SOP, system, sales","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114666213","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 GENDER, TEKANAN KETAATAN, INDEPENDENSI, TEKANAN ANGGARAN WAKTU, DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT (Studi Empiris Pada Auditor Kantor Akuntan Publik Di Wilayah Surabaya)","authors":"Ramdani Abdullah Mukhyi","doi":"10.30996/jea17.v4i02.3301","DOIUrl":"https://doi.org/10.30996/jea17.v4i02.3301","url":null,"abstract":"ABSTRACTAuditor must always have the nature and character (Gender) whether men and women in making decisions or audit judgment. And auditors should follow the rules and policies and applicable regulations in Indonesia, if the auditor comply (Pressure Obedience) regulation it certainly will occur independent character in taking decisions (audit Judgment) accurate. If an independent identity is formed in the auditor the company's health will be better again. The auditor also should be able to share time in taking decisions affecting the value of the services because negotiated between the client (Time Budget Pressure) allow for quicker completion and immediately take a decision (judgment audits) within the deadline specified by the client. Not only this, but of all of them, in the auditor's experience can also influence the decision where to experience - previous experience could be a reference to a decision (audit judgment). This study aimed to determine the effects of gender, stress obedience, independence, time budget pressure, and the experience of auditors on audit judgment. This study uses a quantitative descriptive approach. The population in this study is the external auditor who worked in public accounting firms Surabaya of 60 people. A sampling technique that uses purposive sampling, in order to obtain 41 respondents. The data analysis technique used is multiple linear regression. The results showed that the partial variables: (1) Gender has a positive and significant impact on the Audit Judgment with sig (0.013 <0.05), (2) Pressure Obedience does not have a positive and significant impact on the Audit Judgment with sig (0882 <0.05), (3) Independence of positive and significant influence on the Audit Judgment with sig (0.048 <0.05), (4) time Budget pressure does not have a positive and significant impact on the Audit Judgment with sig (0076 <0 , 05), (5) experience auditors do not have a positive and significant impact on the Audit Judgment with sig (0433 <0.05). From the above results showed that only two variables that affect audit judgment, namely gender and independence.Keywords: Gender, Obedience Pressure, Independence, Time Budget Pressure, Experience Auditor, and Audit Judgment.","PeriodicalId":230721,"journal":{"name":"JEA17: Jurnal Ekonomi Akuntansi","volume":"10 36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121049276","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}