JAKI Jurnal Akuntansi dan Keuangan Indonesia最新文献_第2页

INDONESIAN HALAL MSME OPEN INNOVATION WITH ISLAMIC FINTECH ADOPTION 印尼清真中小企业开放创新，采用伊斯兰金融科技

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-12-30 DOI: 10.21002/jaki.2022.11

Muhammad Alfarizi, Ngatindriatun Ngatindriatun

引用次数: 0

Development of Budgetary Slack Research in Indonesia 印度尼西亚预算松弛研究的发展

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-12-30 DOI: 10.21002/jaki.2022.07

Rizka Fauziyatun Nisa, Hijroh Rokhayati

{"title":"Development of Budgetary Slack Research in Indonesia","authors":"Rizka Fauziyatun Nisa, Hijroh Rokhayati","doi":"10.21002/jaki.2022.07","DOIUrl":"https://doi.org/10.21002/jaki.2022.07","url":null,"abstract":"This study aimed to provide an overview of the development of budgetary slack research in Indonesia. The research method was charting the field developed by Hesford et al. (2007). In this study, articles were classified based on topics, research methods, samples, and theories. The research samples were 161 articles published in 35 journals accredited by Sinta 1, 2, and 3 with 23 years of observation from 1999-2021. The results showed that for the research topic, the budget participation variable was the most widely used antecedent in research. Then as many as 157 articles used quantitative research methods, the most widely used samples were Local government work unit (SKPD) budget makers, and the most widely used theory in budgetary slack research was agency theory. Suggestions for further budgetary slack research are to use an experimental research design with research participants from professional accountants, managers, or employees who are directly involved in the budgeting process. In addition, it can examine several internal influence variables (moral reasoning, locus of control, religiosity, honesty, ethics, managerial trust, and motivation) and external influence variables (compensation scheme (clawback) and compliance pressure).","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78628534","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 POWER OF TAX INCENTIVES ON MOTORIZED VEHICLE TAX COMPLIANCE MODERATED BY TAX SOCIALIZATION IN EAST JAVA 东爪哇税收社会化对机动车税收遵从的税收激励作用

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-12-30 DOI: 10.21002/jaki.2022.10

Amedea Cristabel Limantoro, S. Iswati, Alfa Rahmiati

{"title":"THE POWER OF TAX INCENTIVES ON MOTORIZED VEHICLE TAX COMPLIANCE MODERATED BY TAX SOCIALIZATION IN EAST JAVA","authors":"Amedea Cristabel Limantoro, S. Iswati, Alfa Rahmiati","doi":"10.21002/jaki.2022.10","DOIUrl":"https://doi.org/10.21002/jaki.2022.10","url":null,"abstract":"During the Covid-19 pandemic, the Indonesian government issued tax incentive policies to ease the burden on the community while increasing revenue at the central and local tax levels. Due to the policy regarding the PKB (Pajak Kendaraan Bermotor or Motorized Vehicle Tax) tax incentive that was applied during the Covid-19 pandemic, the researchers aimed to examine the relationship of the PKB tax incentive on tax compliance of motorized vehicle users in East Java during the pandemic period from 2020 to 2021 moderated by tax socialization. This study used samples of taxpayers who own motorized vehicles, both two-wheeled or four-wheeled, whose domiciled in East Java. The samples were taken by using the purposive sampling technique. The data source was taken from primary data obtained from the questionnaires and was analyzed using simple linear regression and moderated regression analysis. The result of this study showed that the PKB tax incentive has relationship on motorized vehicle users’ tax compliance; meanwhile tax incentive which moderated by tax socialization weakening the relationship of the PKB tax incentive on motorized vehicle users’ tax compliance during the Covid-19 pandemic in East Java.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"184 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79764662","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 Profitability and Leverage on Tax Planning with Company Size as a Moderating Variable 盈利能力和杠杆对税收筹划的影响，公司规模为调节变量

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-12-09 DOI: 10.32832/jharmoni.v1i2.8839

Siti Farhana, N. Rumiasih, M. Rizqi

{"title":"The Effect of Profitability and Leverage on Tax Planning with Company Size as a Moderating Variable","authors":"Siti Farhana, N. Rumiasih, M. Rizqi","doi":"10.32832/jharmoni.v1i2.8839","DOIUrl":"https://doi.org/10.32832/jharmoni.v1i2.8839","url":null,"abstract":"The contribution of tax revenue to the Indonesian State Budget is greater than that of other sectors. The company views taxes as a burden that can reduce profits, so the company does tax planning. The tax planning strategy commonly used by companies is tax avoidance by taking advantage of the current legal loopholes. This study aims to examine the effect of profitability and leverage as well as the effect of firm size as a moderating variable on tax planning in coal mining sub-sector companies listed on the Indonesia Stock Exchange during 2016-2021. The research method used in this study is quantitative using secondary data in the form of financial statements of coal mining companies listed on the Indonesia Stock Exchange during 2016-2021. The sample of this research is 10 mining companies in the coal sub-sector with an observation period of 6 consecutive years. The data analysis technique in this study used multiple linear regression analysis and moderated regression analysis. The test results show that profitability has a significant negative effect on tax planning, leverage has a significant positive effect on tax planning, and firm size cannot moderate the effect of profitability and leverage on tax planning.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82283619","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

Effect Of Trading Volume Activity And Stock Return On Stock Split (Financial Sector 2017-2021 Period) 交易量活跃度与股票收益对股票分割的影响(金融板块2017-2021年期间)

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-12-06 DOI: 10.32832/jharmoni.v1i2.8840

Adinda Putri Handayani, M. I. Sundarta, Azolla Degita Azis

引用次数: 0

Analysis Of Factors Of Understanding, Public Awareness, And Tax Sanctions That Affect Public Compliance In Paying Taxes In Persons In The Situgede Area, Bogor 茂物隔离区影响公众纳税合规的认识、公众意识和税收制裁因素分析

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-12-02 DOI: 10.32832/jharmoni.v1i2.8780

Yulia Pramesti, N. Rumiasih, M. Rizqi, Yudi Yudiana

{"title":"Analysis Of Factors Of Understanding, Public Awareness, And Tax Sanctions That Affect Public Compliance In Paying Taxes In Persons In The Situgede Area, Bogor","authors":"Yulia Pramesti, N. Rumiasih, M. Rizqi, Yudi Yudiana","doi":"10.32832/jharmoni.v1i2.8780","DOIUrl":"https://doi.org/10.32832/jharmoni.v1i2.8780","url":null,"abstract":"The purpose of this study was to determine the influence of understanding factors, taxpayer awareness, and tax sanctions that can affect taxpayer compliance in paying individual taxes in Situgede Village, Bogor. This research was conducted by taking the object of individual taxpayers in Rw 07 Situgede Bogor Village. Based on the data I obtained, this research was motivated by the reason that there are still many taxpayers who still do not understand and comply with the understanding, awareness of taxpayers, and sanctions in paying taxes. The type of data used in this study is quantitative data with primary data sources derived from questionnaires distributed to respondents through question media. The number of samples distributed in the study were 115 questionnaires but which were returned and processed as many as 111 questionnaires using the sampling method, namely the purposive sampling method. This study uses a descriptive and inferential methodology consisting of (validity test, reliability, descriptive analysis test, classical assumption test, and hypothesis influence test) using a computer application of Statistical Package for the Social Sciences (SPSS) version 25, while the results of the data processing are there is a positive and significant effect of understanding, taxpayer awareness, and tax sanctions on individual taxpayer compliance.","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87503666","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 the Independence of the Board of Commissioners, Audit Quality, and Company Size on Banking Profitability 董事会独立性、审计质量和公司规模对银行盈利能力的影响

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-12-01 DOI: 10.32832/jharmoni.v1i2.8765

Lulu Lulu, M. I. Sundarta, Leny Muniroh, Angga Prasetia

引用次数: 0

Comparison Analysis Of Financial Performance At Pt Arkha Jayanti Persada Tbk And PT Atmindo Tbk Period 2017 – 2020 2017 - 2020年Arkha Jayanti Persada Tbk与Pt Atmindo Tbk财务绩效比较分析

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-12-01 DOI: 10.32832/jharmoni.v1i2.8777

Mutiara Ismawardhani, Azolla Degita Azis, Diah Yudhawati, M. Masruri

引用次数: 1

Management Audit of Inventory Function (Case Study at Bigland Hotel Bogor) 存货功能管理审计(以茂物大陆酒店为例)

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-12-01 DOI: 10.32832/jharmoni.v1i2.8764

Muhammad Iqbal Assidiq, Indupurnahayu Indupurnahayu, Hurriyaturrohman Hurriyaturrohman

{"title":"Management Audit of Inventory Function (Case Study at Bigland Hotel Bogor)","authors":"Muhammad Iqbal Assidiq, Indupurnahayu Indupurnahayu, Hurriyaturrohman Hurriyaturrohman","doi":"10.32832/jharmoni.v1i2.8764","DOIUrl":"https://doi.org/10.32832/jharmoni.v1i2.8764","url":null,"abstract":"The purpose of this study is: 1) To identify whether the company has a policy procedure related to its inventory function. 2) To assess whether the activities of the inventory function are already running in accordance with the policy procedures established. The approach in this study is qualitative approach, the research technique used is descriptive qualitative with the type of case study research. The data sources of this study are primary and secondary data. Data collection techniques in obtaining the data needed by researchers are interviews, observations, and documentation. The results of the study found that there are weaknesses including: 1) Inadequate storage of goods, 2) Recording on bin cards need to be re-recorded, 3) Errors up to negligence made by the User Department when making requests for goods in the Warehouse. The author can conclude that the inventory function at Bigland Hotel Bogor is already running well. This is evidenced by the policy of Standard Operational Procedure (SOP) which is clearly documented, as evidenced by the existence of internal control systems in the company. The policy has been almost adhered to by every staff. However, there are still weaknesses that may result in losses for the company. In order for the company to run better, the author provides recommendations such as following up on the expansion of the Warehouse area to minimize the loss of goods in the Warehouse, conduct training related to Store Requisition (SR) procedures, and follow up on the re-entry plan on the inventory card (bin card).","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87559958","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 Taxpayer Compliance With The Optimization Of Rural And Urban Land And Building Tax Revenue In Class A Jonggol Regional Tax UPT 钟高尔A类地方税UPT中城乡土地与建筑税收优化的纳税人遵从性分析

JAKI Jurnal Akuntansi dan Keuangan Indonesia Pub Date : 2022-12-01 DOI: 10.32832/jharmoni.v1i2.8763

Evi Mulyawati, Indupurnahayu Indupurnahayu, Hurriyaturrohman Hurriyaturrohman

引用次数: 0