Jurnal Kajian Akuntansi最新文献

{"title":"The Effect of Taxpayer Compliance, Tax Collection and Self Assessment System on Tax Revenue","authors":"Yuhanis Ladewi, N. Nurhayati, Kurnia Krisna Hari, Redi Agustian","doi":"10.29313/ka.v23i2.9509","DOIUrl":"https://doi.org/10.29313/ka.v23i2.9509","url":null,"abstract":"This study aims to determine and analyze taxpayer compliance, tax collection, and the self-assessment system of individual tax receipts in the city of Palembang. The type of research used is descriptive and associative. Sampling used a random method, the sample used was 100 respondents. The data used is primary data by distributing questionnaires to respondents. The analysis used is descriptive statistical analysis and inferential statistical analysis (assumption test and classical multiple linear regression, and hypothesis testing). The results showed that taxpayer compliance has an effect on tax revenue (t count 4.759 > t table 1.660). Tax Collection on Tax Revenue (t count 5,262 > t table 1,660). Self Assessment System has an effect on Tax Revenue (t count 8.394 > t table 1.660) and significant average 0.000 > 0.05 Keywords: Taxpayer Compliance, Tax Collection, System and Taxe revenue  ","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"82 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72452349","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":"Improving The Ability to Calculation of Cost of Goods Sold on MSMEs in Bojongsoang Village, Bandung City","authors":"Pupung Purnamasari, Riyang Mardini, Annisa Nadiyah Rahmani, I. P. Pramono, Tiara Mustikasari, Ilvia Restu Utami, Laila Sugiharta","doi":"10.29313/ka.v23i2.10160","DOIUrl":"https://doi.org/10.29313/ka.v23i2.10160","url":null,"abstract":"National economic recovery needs support from various parties, not only from the government but also from academics who actually have a duty to serve the community to build scientific progress for the welfare of society. This service activity has a goal, namely (1) providing understanding to SMEs in Bojongsoang Village, Bandung City about the importance of calculating the cost of goods sold, (2) providing training and assistance for SMEs in Bojongsoang Village, Bandung City, so that they are able to calculate the cost of goods sold correctly. The implementation method used in this service is the lecture method, discussion method, and simulation method. The results of this service activity influenced the increase in score by 35.22% on the level of understanding of the training participants' cost of goods sold, meaning that this training on calculating the cost of goods sold affected the participants of MSMEs in Bojongsoang Village, Bandung City.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74919692","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":"Implementation of Islamic Business Ethics in Persis Banjaran Jam'iyah Enterprises","authors":"Nurfahmiyati Nurfahmiyati, Rini Lestari, Kania Nurcholisah, Asri Suangga, A. Azizah, Wijaya Handoyo, Dimas Nurjaya","doi":"10.29313/ka.v23i2.10066","DOIUrl":"https://doi.org/10.29313/ka.v23i2.10066","url":null,"abstract":"This study aims to determine the application of Islamic business ethics and dimensions based on four traits of the Apostle (Shiddiq, Amanah, fathonah, and Tabligh) to Jam'iyyah Persis Banjaran business actors. The research method is a descriptive qualitative analysis method carried out on independent variables without making comparisons or connecting with other variables to obtain an overview of the research variables. The results showed that the four qualities of the Apostle had been applied very well, especially in Shiddiq and Amanah. The results of processed data showed that the highest average score in Islamic business ethics was 4.58. Judging from the four qualities of the Apostle applied by business actors in Persis Banjaran, the Shiddiq dimension value is the highest, 4.68. Meanwhile, the value of the Amanah dimension is 4.59. ","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"143 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75415693","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":"The Role of Internal Audit in Risk Management in Bandung Amil Zakat Institutios (LAZ) in The Era of Covid-19 Pandemic","authors":"Mey Maemunah, Nopi Hernawati, R. Kuntorini","doi":"10.29313/ka.v23i2.10330","DOIUrl":"https://doi.org/10.29313/ka.v23i2.10330","url":null,"abstract":"Abstract. This study aims to analyze the role of internal audit in risk management in the amil zakat institution (LAZ) in the city of Bandung. This study uses descriptive analysis with data collection techniques using primary data obtained from observations, interviews and documentation from related parties. The results of the analysis prove that the amil zakat institution in Bandung has used an online-based collection system and has implemented risk managements well. The internal audit of LAZ has understood and applied the five stages of management phases, namely context formation, risk identification, risk measurement, risk evaluation and risk treatment. Thus, it can be concluded that the role of internal audit in risk management in LAZ Bandung is quite good.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79055222","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":"Impact of Covid-19 Pandemic on Financial Performance Banking Sector","authors":"Annisa Nadiyah Rahmani, Asri Suangga, L. Lasmanah, Radhitya Pradiftha Drajat, Tasya Permatasari","doi":"10.29313/ka.v23i2.10000","DOIUrl":"https://doi.org/10.29313/ka.v23i2.10000","url":null,"abstract":"The aim of researcher here is to provide information whether the COVID-19 pandemic had an impact on banking in Indonesia, especially for banks listed on the Indonesia Stock Exchange. The impact on banking is measured by using financial performance ratios, namely Return on Assets (ROA), Net Profit Margin (NPM), Operational Profit Margin (OPM), Loan to Funding Ratio (LFR). Researchers used comparative data on financial statements, namely in 2019 and 2020. The tool used by researchers to process research data was SPSS 24.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"52 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72948882","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":"Maqasid Sharia Index and Efficiency Indonesian Sharia Banking: Pre-Merger & Post Merger","authors":"Riyang Mardini, I. P. Pramono, R. Hartanto, Fathurahman Marshall Avicenna, Ilmawati Aranni, Rida Adinda","doi":"10.29313/ka.v23i2.10183","DOIUrl":"https://doi.org/10.29313/ka.v23i2.10183","url":null,"abstract":"This study aims to examine the impact of the merger of PT Bank Syariah in Indonesia Tbk on the level of efficiency and performance of Islamic finance in Islamic banking in Indonesia. The research period used is one year before the merger, and after the merger, in year 2019 and 2021 at Bank Umum Syariah Indonesia. This study uses a quantitative research model that uses secondary data in the form of quarterly financial reports obtained from the annual report. The data analysis used is a non-parametric approach Data Envelopment Analysis (DEA) and Maqasid Syariah Index (MSI) to measure the level of efficiency of the financial performance of the Islamic banking industry in Indonesia through three main categories of Ibn Ashur's maqashid sharia developed by Abu Zahrah, namely tahdzib al-fard ( individual education), iqamah al-adl (justice) and maslahah (welfare). The result of this study show that Islamic Financial Performance and Efficiency Level  have not shown a significant increase.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"58 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82544306","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":"Prediction of Financial Distress With Financial Ratio Analysis","authors":"Abdul Rahman, D. Deliana, Riswanto Riswanto, Raya Puspita Sari Hasibuan","doi":"10.29313/ka.v23i2.9317","DOIUrl":"https://doi.org/10.29313/ka.v23i2.9317","url":null,"abstract":"This study aims to prove the effect of liquidity, profitability and leverage on financial distress. The study was conducted in mining companies listed on the Indonesia Stock Exchange. The population of this study was the financial statements of mining companies listed on the Indonesia Stock Exchange in 2014-2019. The sample was determined using purposive sampling using certain criteria. The test was carried out using multiple regression analysis with SPSS software assistance. The results of this study indicate that the liquidity variable has no effect on financial distress, while profitability and leverage have an effect on financial distress.","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"142 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77387651","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":"Effectiveness of Internal Audit Implementation at BPJS of Employment","authors":"Muhammad Edly Fachrurozy, Nunuy Nurafiah, D. Deliana, Raya Puspita Sari Hasibuan","doi":"10.29313/ka.v23i2.8887","DOIUrl":"https://doi.org/10.29313/ka.v23i2.8887","url":null,"abstract":"Abstract This study aims to analyze the effectiveness of implementation of internal audit in BPJS Ketenagakerjaan. This study involved 8 informants consisting of the Assistant Head of the Internal Audit Department, Internal Auditor, and the Branch Head. Measurement of the effectiveness of internal audit in this study uses the IPPF Practice Guide: Measuring Internal Audit Effectiveness and Efficiency from the Institute of Internal Auditors which consists of basic measures, services to stakeholders, technical development, innovation, and human resource development. The results showed that in a basic measure, clients (auditees) felt satisfy with the services provided by SPI. Internal auditors also feel satisfied in terms of the field of work and salary or facilities provided by management. The findings obtained by internal auditors at this time are more on administrative errors and do not lead to fraud. The recommendations by the internal auditor are always followed up by the auditee and this is also the support of management. Repeated findings are still at a reasonable level and the numbers are not many. The existence of SPI greatly helps management in achieving organizational goals. SPI allocates a budget for internal auditor technical development, but this is done in turn because of budget constraints. Internal auditors are also involved in professional organizations, but their nature is only passive. All internal auditors already have certification and auditor rotation is carried out in accordance with the needs and management policies. Keywords: internal audit, effectiveness of internal audit, internal audit department ","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81047037","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":"Quality of Accounting Information Systems as An Agency Theory Problem on State-Owned Enterprises in Indonesia","authors":"Y. Nasution, Haqi Fadillah","doi":"10.33603/jka.v6i1.5798","DOIUrl":"https://doi.org/10.33603/jka.v6i1.5798","url":null,"abstract":"AbstractThis research aims to prove the effect of information technology implementation and top management support on the quality of accounting information systems as one solution to the problem of agency theory, which is measured through the level of information technology implementation activities and top management support to suppress information asymmetry. Data were analyzed using the Structural Equation Model (SEM) method from a questionnaire given to 106 States Own Enterprises. There are 3 respondents in each enterprise so the total respondents are 318 people. 280 questionnaires were returned and could be processed (response rate of 88%). The results showed that the application of information technology and top management support had a positive effect on the quality of accounting information systems. The better the support of top management, the better the quality of accounting information systems. Furthermore, partially and simultaneously the implementation of information technology and top management support play an important role in improving the quality of accounting information systems, as well as in helping to solve agency problems.Keywords: Agency theory; Implementation of information technology; Quality of accounting information systems; Top management support Abstrak Penelitian ini bertujuan untuk membuktikan pengaruh penerapan teknologi informasi dan dukungan manajemen puncak terhadap kualitas sistem informasi akuntansi sebagai salah satu solusi permasalahan teori keagenan, yang diukur melalui tingkat aktivitas implementasi teknologi informasi dan dukungan manajemen puncak untuk menekan asimetri informasi. Data dianalisis menggunakan metode Structural Equation Model (SEM) dari kuesioner yang diberikan kepada 106 BUMN. Pada masing-masing BUMN terdapat 3 orang responden sehingga total responden berjumlah 318 orang. Dari jumlah tersebut, kuesioner kembali dan dapat diolah sebanyak 280 kuesioner (response rate sebesar 88%). Hasil penelitian menunjukkan bahwa penerapan teknologi informasi dan dukungan manajemen puncak berpengaruh positif terhadap kualitas sistem informasi akuntansi. Semakin baik dukungan manajemen puncak, semakin baik kualitas sistem informasi akuntansi. Selanjutnya, secara parsial dan simultan penerapan teknologi informasi dan dukungan manajemen puncak berperan penting dalam peningkatan kualitas sistem informasi akuntansi, serta dalam membantu menyelesaikan masalah keagenan.Kata Kunci: Dukungan manajemen puncak; Kualitas sistem informasi akuntansi; Penerapan teknologi informasi; Teori agensi","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46992803","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":"Kepatuhan Pelaporan E-Faktur 3.0 Berdasarkan Persepsi Efikasi Diri, Kebermanfaatan, dan Kemudahan","authors":"Maulana Robbi Felani, F. Fidiana","doi":"10.33603/jka.v6i1.5675","DOIUrl":"https://doi.org/10.33603/jka.v6i1.5675","url":null,"abstract":"AbstractThis study aims to test the impact of the perceived self-efficacy, the usefulness, and the convenience toward electronic periodic tax return (e-SPT) of electronic value added tax (VAT) reporting. This study is quantitative research. The data are collected by distributing questionnaires to 121 participants, they are directors, supervisor, and accountant staffs of the companies which are considered as the VAT enterprise. in East Java and has used e-invoice version 3.0 for the reporting of e-SPT VAT period. Research instruments in the form of questionnaires with 7 (seven) questions for self-efficacy variables 10 (ten) question indicators for perception of usefulness as well as perception ease of use. The analysis of this study applies the multiple linier regression method. As a result, statistical tests support the hypothesis that perception of self-efficacy and ease perception improve compliance of e-VAT reporting. Meanwhile, the perception of usefulness has no effect on compliance of e-VAT reporting. This finding provides confirmation that e-Invoice 3.0 is a new application so that taxpayers as users are still in the process of adapting the use of the application so that many additional features that cannot be maximum utilized by the taxpayer in the short term.Keywords: Ease of use; Electronic periodic tax return; Perceived self-efficacy; Usefulness; VAT Abstrak Penelitian ini bertujuan untuk menguji pengaruh persepsi efikasi diri, persepsi kebermanfaatan, dan persepsi kemudahan terhadap kepatuhan pelaporan e-SPT masa PPN berbasis e-Faktur 3.0. Jenis penelitian ini adalah penelitian kuantitatif. Pengumpulan data menggunakan kuesioner dengan responden sejumlah 121 orang yang terdiri dari direktur, supervisor maupun staf akuntansi yang terdaftar sebagai Pengusaha Kena Pajak di Jawa Timur dan telah menggunakan e-faktur versi 3.0 untuk pelaporan e-SPT masa PPN. Instrumen penelitian berupa kuesioner dengan 7 (tujuh) pertanyaan untuk variabel efikasi diri, 10 (sepuluh) indikator pertanyaan untuk persepsi kebermanfaatan dan persepsi kemudahan penggunaan. Metode analisis data yang digunakan adalah analisis linier berganda. Hasil uji statistik mendukung hipotesis bahwa persepsi efikasi diri dan persepsi kemudahan meningkatkan kepatuhan pelaporan e-SPT masa PPN. Sementara itu, persepsi kebermanfaatan tidak berpengaruh terhadap kepatuhan pelaporan e-SPT masa PPN. Temuan ini memberikan konfirmasi bahwa e-Faktur 3.0 merupakan aplikasi baru sehingga wajib pajak sebagai pengguna masih dalam proses adaptasi penggunaan aplikasi sehingga banyak fitur tambahan yang belum bisa dimanfaatkan secara maksimal oleh wajib pajak. Artinya, manfaat aplikasi e-Faktur belum bisa dirasakan dalam jangka pendek.Kata Kunci: e-SPT masa PPN; Kegunaan; Kenyamanan; Persepsi Kemudahan Penggunaan","PeriodicalId":33127,"journal":{"name":"Jurnal Kajian Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41445459","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}