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The Implementation of Prepopulated Value Added Tax-In on E-Invoice 3.0 at Crediting of Value Added Tax-In at PT. XYZ 电子发票3.0上预填增值税入库在增值税入库抵扣中的实施
Basic and Applied Accounting Research Journal Pub Date : 2023-06-21 DOI: 10.11594/baarj.02.01.05
D. Supriadi, Nurma Risa, Syahfebriano Bogar Mundianah
{"title":"The Implementation of Prepopulated Value Added Tax-In on E-Invoice 3.0 at Crediting of Value Added Tax-In at PT. XYZ","authors":"D. Supriadi, Nurma Risa, Syahfebriano Bogar Mundianah","doi":"10.11594/baarj.02.01.05","DOIUrl":"https://doi.org/10.11594/baarj.02.01.05","url":null,"abstract":"This study aims to determine the implementation of prepopulated value added tax/VAT-in on e-invoice 3.0 on crediting input of VAT-in at PT XYZ and besides that this study also aims to determine the effectiveness of using prepopulated input vat-in on e-invoice 3.0 at PT.XYZ. The conclusions from the researches of the implementation of the prepopulated menu. The object of this research is PT XYZ, a company engaged in the field of expedition by carrying out and completing works such as land preparation, cut & fill, infrastructure, red soil warehouses and road construction. The research data used in this study is secondary data. In meeting the needs of secondary data, researchers collected data by interviews, summation and observation. The results of this study indicate that the prepopulated implementation menu at PT XYZ is less effective.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133707822","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
The Effect of Implementation and Socialization of E-Invoice 3.0 on Compliance of Taxable Entrepreneurs For Reporting Value Added Tax Annual Notice 电子发票3.0的实施与社会化对应税企业家申报增值税年度通知合规性的影响
Basic and Applied Accounting Research Journal Pub Date : 2023-06-21 DOI: 10.11594/baarj.02.02.05
Vita Aprilina, Muhammad Sugeng Bariyanto
{"title":"The Effect of Implementation and Socialization of E-Invoice 3.0 on Compliance of Taxable Entrepreneurs For Reporting Value Added Tax Annual Notice","authors":"Vita Aprilina, Muhammad Sugeng Bariyanto","doi":"10.11594/baarj.02.02.05","DOIUrl":"https://doi.org/10.11594/baarj.02.02.05","url":null,"abstract":"The purpose of this study is to analyze the effect of the implementation of e-invoice 3.0 and the socialization of e-invoice 3.0 on the compliance of taxable entrepreneurs for reporting Value Added Tax annual report in the Bekasi Region, especially in KPP Pratama Cibitung. This study uses a quantitative method and the type of data used by the researcher is primary data collected by data collection techniques through questionnaires distribution also through Google Form.the data collected was 121 respondents and processed into 97 respondents according to predetermined criteria. The data analysis method used is multiple regression analysis. Based on the results of respondents' answers through a questionnaire and processed using the SPSS 25 application, it can be concluded that the application of e-inovice 3.0 has a positive effect on compliance with taxable entrepreneurs, and the socialization of e-invoice 3.0 has a positive effect on compliance with taxable entrepreneurs.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136355308","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
The Effect of Emotional Intelligence and Logical-Mathematical Intelligence on Accounting Understanding with Confidence as a Moderating Variable 情绪智力和逻辑数学智力对会计理解的影响，信心为调节变量
Basic and Applied Accounting Research Journal Pub Date : 2023-06-21 DOI: 10.11594/baarj.02.02.02
Mukti Pinanggio, Suyanto, Gustin Padwa Sari
{"title":"The Effect of Emotional Intelligence and Logical-Mathematical Intelligence on Accounting Understanding with Confidence as a Moderating Variable","authors":"Mukti Pinanggio, Suyanto, Gustin Padwa Sari","doi":"10.11594/baarj.02.02.02","DOIUrl":"https://doi.org/10.11594/baarj.02.02.02","url":null,"abstract":"This study aimed to analyze emotional intelligence and mathematical logical intelligence on accounting understanding with self-confidence as a moderating variable. The type of research used in this study was quantitative. In this study, the researcher undertook the primary data through questionnaires with a population of 268 students. The sampling technique used purposive sampling with several criteria obtained from 134 respondents. The data were analyzed by MRA (Moderated Regression Analysis) interaction test. The results of this study yielded that emotional intelligence affects accounting comprehension. Logical mathematical intelligence affects accounting understanding, and self-confidence does not moderate emotional intelligence towards accounting understanding, and self-confidence does not moderate logical-mathematical intelligence towards accounting understanding in students.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125621619","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
The Effect of Environmental Performance, Political Visibility, Environmental Cost on Corporate Social Responsibility Disclosure 环境绩效、政治能见度、环境成本对企业社会责任披露的影响
Basic and Applied Accounting Research Journal Pub Date : 2023-06-21 DOI: 10.11594/baarj.02.02.03
Enung Nurhayati, A. Hamzah, Intan Tansyah Garmanah
{"title":"The Effect of Environmental Performance, Political Visibility, Environmental Cost on Corporate Social Responsibility Disclosure","authors":"Enung Nurhayati, A. Hamzah, Intan Tansyah Garmanah","doi":"10.11594/baarj.02.02.03","DOIUrl":"https://doi.org/10.11594/baarj.02.02.03","url":null,"abstract":"The aim of this research is to analyze and obtain empirical facts regarding Environmental Performance, Political Visibility, and Environmental Costs on Corporate Social Responsibility Disclosure. The population in this study consists of annual reports and financial statements of 18 manufacturing companies in the Textile and Garment Sub-Sector listed on the Indonesia Stock Exchange from 2014 to 2018. The sampling technique used is non-probability sampling in the form of quota sampling. Therefore, the sample in this study consists of 16 companies with a total of 80 observation data. The method used is descriptive and verificative with quantitative data. The analysis techniques used in this study are descriptive analysis, classical assumption tests, panel data regression analysis, coefficient of determination, and hypothesis testing using the Eviews ver.9.0 application program. The results show that Environmental Performance partially has a significant positive effect on Corporate Social Responsibility Disclosure. Political Visibility partially has a significant positive effect on Corporate Social Responsibility Disclosure. Environmental Costs partially have a significant positive effect on Corporate Social Responsibility Disclosure.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130049079","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
GCG Effect and CSR of Sharia Banking in Indonesia 印尼伊斯兰银行GCG效应与企业社会责任
Basic and Applied Accounting Research Journal Pub Date : 2023-06-21 DOI: 10.11594/baarj.02.02.01
Soliyah Wulandari, Asep Dadan Suganda
{"title":"GCG Effect and CSR of Sharia Banking in Indonesia","authors":"Soliyah Wulandari, Asep Dadan Suganda","doi":"10.11594/baarj.02.02.01","DOIUrl":"https://doi.org/10.11594/baarj.02.02.01","url":null,"abstract":"This study aims to prove empirically the effect of good corporate governance on corporate social responsibility, in which good corporate governance refers to the audit committee, board independence, government ownership, and institutional ownership. The object of this research was Islamic Commercial Banks, mostly owned by State-Owned Enterprises (BUMN) or Regional-Owned Enterprises (BUMD). The sample selection was carried out using the purposive sampling method. Based upon the sample criteria applied in this study, there were six Islamic banks with 30 observations. The secondary data was collected from the annual report of the six Islamic banks. The data was processed using a statistical test of multiple regression models. The results of this study indicate that board independence and government ownership affect the corporate social responsibility of Islamic banking in Indonesia. Meanwhile, the audit committee and institutional ownership did not affect the corporate social responsibility of Islamic banking in Indonesia","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115517798","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
Analysis of Marketing Strategy in Increasing Sales of Ibu Uun Spicy Noodles in West Jakarta 雅加达西部地区伊布乌恩麻辣面提高销量的营销策略分析
Basic and Applied Accounting Research Journal Pub Date : 2023-06-21 DOI: 10.11594/baarj.02.02.06
Novalia Talebong, Dito Aditia Darma Nasution
{"title":"Analysis of Marketing Strategy in Increasing Sales of Ibu Uun Spicy Noodles in West Jakarta","authors":"Novalia Talebong, Dito Aditia Darma Nasution","doi":"10.11594/baarj.02.02.06","DOIUrl":"https://doi.org/10.11594/baarj.02.02.06","url":null,"abstract":"The purpose of this study is to find out the strategy in marketing Ibu Uun's Spicy Noodles in boosting sales. This qualitative and descriptive research approach is used. Essential and optional information is the type and source of information used, as well as the strategy for selecting information as a meeting and perception. Data were analyzed using descriptive analysis which refers to the 4P Marketing Mix (Product, Price, Place, Promotion). Based on the findings of the investigation, Ibu Uun's Spicy Noodles implemented a product strategy to boost sales. There are various levels of choice (level 1 to 3). Pricing strategy that allows for reasonable prices. Placement strategy, choosing a location that is comfortable and easy to reach. Initially, the promotion strategy was carried out through face-to-face sales, and then implemented through social media. Customers who are happy with the products and services provided also spread the word of mouth. It turned out that the implementation of this strategy had a significant impact on Ibu Uun's sales of Spicy Noodles, which have always increased since the store opened.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121338743","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
Determinants of Financial Statement Fraud in Perspective Hexagon Fraud Theory 从六边形舞弊理论看财务报表舞弊的决定因素
Basic and Applied Accounting Research Journal Pub Date : 2023-06-21 DOI: 10.11594/baarj.02.02.04
Dini Febriani, Ari Dewi Cahyati, Anisa Putri, Neneng Lasmita, Susanti
{"title":"Determinants of Financial Statement Fraud in Perspective Hexagon Fraud Theory","authors":"Dini Febriani, Ari Dewi Cahyati, Anisa Putri, Neneng Lasmita, Susanti","doi":"10.11594/baarj.02.02.04","DOIUrl":"https://doi.org/10.11594/baarj.02.02.04","url":null,"abstract":"The purpose of this research is to analyze the effect of the hexagon fraud theory; stimulus, opportunity, rationalization, capability, ego, collusion, company size on financial statement fraud in energy sector companies listed on the Indonesia Stock Exchange in 2016-2020 using the F-Score model as a measurement. This study uses a sample of 39 energy sector companies with a total of 186 observations. This study uses multiple regression analysis techniques. The results of this study indicate that the stimulus (pressure) in terms of financial targets and external pressure and opportunity in terms of the nature of industry affects financial statement fraud. While rationalization in terms of change in auditors, capability  in terms of change in directors, ego (arrogance) in terms of CEO duality, collusion in terms of market performance ratios, and company size have no effect on financial statement fraud.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123043405","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
The Effect of Social Media and Word Of Mouth on Purchase Decisions at the MayShopping Store 社交媒体和口碑对MayShopping商店购买决策的影响
Basic and Applied Accounting Research Journal Pub Date : 2023-06-12 DOI: 10.11594/baarj.02.01.03
Asyifa Atma, Sri Ernawati
{"title":"The Effect of Social Media and Word Of Mouth on Purchase Decisions at the MayShopping Store","authors":"Asyifa Atma, Sri Ernawati","doi":"10.11594/baarj.02.01.03","DOIUrl":"https://doi.org/10.11594/baarj.02.01.03","url":null,"abstract":"This researcher aims to examine the influence of social media and word of mouth on purchasing decisions at the MayShopping store. This study aims to determine the effect of social media and word of mouth on purchase decisions at the MayShopping store. The method of collecting data in this study was carried out by distributing questionnaires to 96 consumers of MayShopping store respondents. The research method used is the associative method. Data analysis uses validity test, reliability test, classic assumption test, multiple linear regression test, correlation coefficient test, coefficient of determination test, T test and F test. The results of this study indicate that Social Media has a significant effect on purchase decisions with a calculated t value of 9.215 > 1.661 and a significant 0.000 <0.05. Word of Mouth has a significant effect on purchase decisions with a tcount of 3.056 > 1.661 and a significant 0.003 <0.05. Social Media and Word Of Mouth together have a significant effect on purchase decisions with a Fcount of 13.053 > 3.99 and a significant value of 0.000 <0.05.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132260527","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
The Influence of Human Resources Level, Internal Control, Information Technology on The Quality of Financial Reports (Study Case UD Central Buana Motor) 人力资源水平、内部控制、信息技术对财务报告质量的影响(以华中华纳汽车为例)
Basic and Applied Accounting Research Journal Pub Date : 2023-06-12 DOI: 10.11594/baarj.02.01.04
Angelica Stefanny Ahliawan, S. Widagdo, Wiwik Fitria Ningsih
{"title":"The Influence of Human Resources Level, Internal Control, Information Technology on The Quality of Financial Reports (Study Case UD Central Buana Motor)","authors":"Angelica Stefanny Ahliawan, S. Widagdo, Wiwik Fitria Ningsih","doi":"10.11594/baarj.02.01.04","DOIUrl":"https://doi.org/10.11594/baarj.02.01.04","url":null,"abstract":"The phenomenon of very tight competition in business requires companies to be able to apply the right strategy in accordance with the market conditions they face and have quality reports so that research is conducted which aims to analyze the Effect of Competency Levels of Human Resources, Internal Control Systems, Utilization of Information Technology on the Quality of Financial Reports At UD Central Buana Motor Bondowoso. This type of research used is quantitative research. The data used are primary data and secondary data with data collection techniques namely observation, interviews, document recording, questionnaires/questions. Data collection techniques using a questionnaire a number of 30 respondents or people. The sampling technique used a saturated sample, namely all populations were sampled in this study, namely all employees of UD Central Buana Motor Bondowoso. The population in this study is UD Central Buana Motor. The data analysis method used is the data instrument test, classical assumption test, multiple regression analysis, hypothesis testing and the coefficient of determination. Testing data using the SPSS application version 22. After conducting research at UD Central Buana Motor Bondowoso, the results obtained showed that the level of competence of human resources, internal control systems, and utilization of information technology had a partial effect on the quality of financial reports. Simultaneously the level of competence of human resources, internal control systems, use of information technology affect the quality of financial reports.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120927382","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
The Influence of Brand Ambassador, Digital Marketing and Merchandise on Consumer Purchase Decisions on Blackpink Oreo Products 品牌大使、数字营销和商品对消费者购买Blackpink奥利奥产品决策的影响
Basic and Applied Accounting Research Journal Pub Date : 2023-06-08 DOI: 10.11594/baarj.02.01.02
Fadlian Noor, Dito Aditia Darma Nasution
{"title":"The Influence of Brand Ambassador, Digital Marketing and Merchandise on Consumer Purchase Decisions on Blackpink Oreo Products","authors":"Fadlian Noor, Dito Aditia Darma Nasution","doi":"10.11594/baarj.02.01.02","DOIUrl":"https://doi.org/10.11594/baarj.02.01.02","url":null,"abstract":"The spread of Hallyu or the Korean Wave (Korean wave) over the past few years has continued to increase. Korean wave or Hallyu has a variety of products ranging from K-dramas, films, music (K-pop), fashion and also food from South Korea which is now common among Indonesians. Currently, what is very popular among Indonesian people, from teenagers to adults, both women and men, from their teens to their tens, is K-Pop. K-pop has an important role in popularizing the Korean wave in Indonesia. This study uses a quantitative method using a questionnaire in the form of google form as the instrument. The population in this study are BLINKs who have purchased Oreo x Blackpink products. The sample in this study used non-probability sampling with purposive sampling of 96 respondents. The data analysis technique in this study is Instrument Test, classical assumption test, multiple linear regression, determination test and hypothesis testing. The results of this research show that together the independent variables have an influence on purchasing decisions.","PeriodicalId":268951,"journal":{"name":"Basic and Applied Accounting Research Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135325146","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
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