Jurnal Akuntansi Indonesia最新文献

{"title":"Faktor-Faktor yang Mempengaruhi Keputusan Penggunaan Ojek Online di Kota Tegal pada Masa Pandemi Covid 19","authors":"Bahri Kamal, Erni Unggul Sedya Utami, Nizam Zamami","doi":"10.30659/JAI.10.2.111-128","DOIUrl":"https://doi.org/10.30659/JAI.10.2.111-128","url":null,"abstract":"This study was aimed to test and analyze how much influence internal and external factors have on the decisions of online motorcycle taxi users in Tegal City. The sampling technique used in this study was a convenience sampling method. The sample used in this study were 118 respondents who had used online motorcycle taxi transportation. The data used in this study were primary data and secondary data with data collection techniques using observation, interviews, literature study, and questionnaires. Data analysis techniques used in this study were validity test; reliability test; classical assumption test namely normality test, multicollinearities, heteroscedasticity, and autocorrelation; multiple regression analysis, t-test (partial), f-test (simultaneous), and the coefficient of determination.  The results of data analysis are known based on the results of hypothesis testing that the internal factor variable (x 1 ) partially affects the decision of online motorcycle taxi users, the external factor variable (x 2 ) partially affects the decision of online motorcycle taxi users and internal factor variables and external variables simultaneously influence the decisions of online motorcycle taxi users. Keywords : Internal Factors, External Factors, User Decisions ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis seberapa besar pengaruh faktor internal dan faktor eksternal terhadap keputusan pengguna ojek online di Kota Tegal. Teknik pengambilan sampel menggunakan metode convenience sampling. Sampel yang digunakan dalam penelitian ini sebanyak 118 responden yang pernah menggunakan transportasi ojek online di Kota Tegal. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder dengan teknik pengumpulan data dengan metode observasi, wawancara, studi pustaka dan kuesioner. Teknik analisis data menggunakan (1) Uji validitas, (2) Uji reliabilitas, (3) Uji asumsi klasik, yaitu uji normalitas, multikolineartas, heteroskedastisitas, dan autokorelasi, (4) Analisis regresi berganda, uji t (parsial), uji f (simultan), dan koefisien determinasi. Hasil analisis data diketahui berdasarkan hasil uji hipotesis bahwa variabel faktor internal (x1) secara parsial berpengaruh terhadap keputusan pengguna ojek online, variabel faktor eksternal (x2) secara parsial berpengaruh terhadap keputusan pengguna ojek online serta variabel faktor internal dan variabel eksternal berpengaruh secara simultan terhadap keputusan pengguna ojek online. Kata Kunci : Faktor Internal, Faktor Eksternal, Keputusan Pengguna","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"2017 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73325183","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 Moderasu Maajemen Laba pada Hubungan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan","authors":"Kunco Teguh Wijayanto, Anna Sumaryati, Zaky Machmuddah","doi":"10.30659/JAI.10.2.175-186","DOIUrl":"https://doi.org/10.30659/JAI.10.2.175-186","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui hubungan antara CSR, manajemen laba dan kinerja keuanagan perusahaan dengan menggunakan populasi seluruh perusahaan di Indonesia yang mengungkapkan laporan keberlanjutan dengan GRI Standard periode 2017-2019 yang diperoleh dengan menggunakan metode purposive sampling. Jumlah sample pada penelitian sebanyak 105 perusahaan. Metode analisis data dilakukan dengan menggunakan regresi linier berganda. Kesimpulan dari penelitian ini yaitu CSR berpengaruh signifikan terhadap kinerja keuangan perusahaan serta manajemen laba dapat memoderasi hubungan antara CSR terhadap kinerja keuangan perusahaan sehingga ketika aktivitas CSR dilakukan maka akan mempengaruhi kinerja keuangan perusahaan, sebaliknya dengan adanya kegiatan manajemen laba dalam perusahaan tersebut maka akan mempengaruhi hubungan antara CSR terhadap kinerja keuangan perusahaan. Implikasi pada penelitian yaitu diharapkan investor dapat melakukan pertimbangan terlebih dahulu bila ingin berinvestasi pada satu perusahaan agar tidak mendapatkan kerugian. Kata kunci: Manajemen laba, Tanggung jawab sosial dan lingkungan, Kinerja keuangan ABSTRACT This study aims to determine the relationship between CSR, earnings management, and Financial performance by using the population of all companies in Indonesia that disclose sustainability reports with the GRI Standard for the 2017-2019 period obtained using the purposive sampling method. The number of samples in this study was 105 companies. The method of data analysis was performed using multiple linear regression. This research concludes that CSR has a significant effect on Financial performance and Earning management can moderate the relationship between CSR and Financial performance so that when CSR activities are carried out it will affect Financial performance, on the contrary, the existence of Earning management activities in the company will affect the relationship between CSR and Financial performance. This research implies that investors are expected to be able to consider beforehand if they want to invest in a company so as not to get a loss. Keyword : Earning management, CSR disclosure, Financial performance.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"56 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77019600","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 Wajib Pajak UMKM di Masa Pandemi COVID-19","authors":"Listiyowati Listiyowati, Iin Indarti, F. Setiawan, Fitri Wijayanti","doi":"10.30659/JAI.10.1.41-59","DOIUrl":"https://doi.org/10.30659/JAI.10.1.41-59","url":null,"abstract":"Abstrak : UMKM merupakan bentuk usaha kerakyatan untuk menopang perekonomian negara dimana di dalam masa pandemi Covid-19, UMKM merupakan usaha yang paling terdampak.  Masalah klasik yang sering muncul adalah rendahnya tingkat pembayaran pajak oleh UMKM. Sehingga dengan PP No. 23 tahun 2018 yang berlaku 1 Juli 2018 dimana pemerintah menurunkan tarif pajak final bagi UMKM  yang awalnya 1% menjadi 0.5% diharapkan mampu meningkatkan kesadaran WP untuk patuh membayar pajak pada masa pandemi covid-19.  Sektor pajak merupakan pendapatan tertinggi di negara Indonesia, salah satu cara meningkatkannya adalah dengan metode intensifikasi yaitu meningkatkan tingkat kepatuhan wajib pajak dalam meningkatkan tingkat penerimaan pajak dengan melihat faktor-faktor yang mempengaruhinya. Dalam penelitian ini faktor-faktor yang diambil adalah Sosialisasi Perpajakan, Pelayanan Fiskus, dan Pelaksanaan Self Assessment System. Penelitian ini dilakukan pada Wajib Pajak UMKM di kota Semarang dikarenakan menurut Dinas Koperasi dan Usaha Kecil Mikro Menengah, pertumbuhan UMKM di Kota Semarang mencapai 2000 usaha tiap tahun. Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar tingkat pengaruh Sosialisasi Perpajakan, Pelayanan Fiskus, dan Pelaksanaan Self Assessment System terhadap kepatuhan wajib pajak pada saat pandemi Covid-19. Populasinya adalah Wajib Pajak UMKM di Kota Semarang berjumlah 2.129 WP. Teknik pengambilan sampling menggunakan simple random sampling dengan rumus slovin didapatkan sampel berjumlah 95 WP. Alat analisis menggunakan regresi linier berganda dan uji asumsi klasik digunakan untuk menilai tingkat penyimpangan data. Hasil penelitian menunjukkan  bahwa Sosialisasi Perpajakan dan Pelayanan Pajak tidak berpengaruh terhadap kepatuhan WP, sedangkan Pelaksanaan Self Assessment System berpengaruh positif signifikan terhadap kepatuhan wajib pajak pada saat pandemi Covid-19. Uji Koefisien Determinasi menyebutkan bahwa ketiga variabel mampu memberikan pengaruh terhadap kepatuhan wajib pajak sebesar 21.9%, sedangkan sisanya sebesar 79.1% dipengaruhi variabel lain diluar penelitian. Kata Kunci : UMKM, Covid-19, Kepatuhan Wajib Pajak, Sosialisasi Perpajakan, Pelayanan Pajak, Pelaksanaan Self Assessment System, Covid-19 Abstract : MSMEs are a form of community effort to support the country's economy, where during the Covid-19’s  pandemic, MSMEs were the most affected businesses. The classic problem that often arises is the low level of tax payments by MSMEs. So that with PP. 23 of 2018 which took effect on 1 July 2018, where the government reduced the final tax rate for MSMEs from 1% to 0.5%, which is expected to increase the awareness of taxpayers to comply with paying taxes inthe pandemic of covid-19. The tax sector is the highest income in Indonesia, one way to increase it is by the intensification method, that are  increasing the level of taxpayer compliance in increasing the level of tax revenue by looking at the factors that influence it. In this s","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"44 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83014053","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 Efektivitas dan Efisiensi Anggaran Belanja Pada Badan Kesatuan Bangsa dan Politik Kabupaten Sleman","authors":"Afuan Fajrian Putra, Novia Dhiniharitsa","doi":"10.30659/jai.9.1.1-10","DOIUrl":"https://doi.org/10.30659/jai.9.1.1-10","url":null,"abstract":"T his research is the result of an internship report which is described to show the facts and explain the nature of the object under study. This research aims to analyze the effectiveness and efficiency of the budget .  The object of this research is the National Unity and Politics Agency of Sleman Regency .  The results of this research indicate that the level of effectiveness of the expenditure budget into the category is quite effective.While the level of efficiency of the budget shows a very efficient category","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"58 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81283749","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 Karakteristik Eksekutif terhadap Tax Avoidance dengan Intensitas Modal sebagai Variabel Intervening","authors":"Edy Suprianto, Ummul Aqida","doi":"10.30659/jai.9.1.11-18","DOIUrl":"https://doi.org/10.30659/jai.9.1.11-18","url":null,"abstract":"This study aims to examine and analyze the influence of the executive characteristics on tax avoidance with capital intensity as an intervening variable in that LQ45 companies listed in Indonesia Stock Exchange Year 2016-2018. This study uses a quantitative approach. The study includes 28 companies LQ45 listed in Indonesia Stock Exchange within the period 2016-2018. The results showed that the executive characteristics does not affect of tax avoidance, the capital intensity of the positive effect on tax avoidance, executive characteristics positive effect on capital intensity and executives characteristics positive effect on tax avoidance through the capital intensity as an intervening variable. Keywords: Tax Avoidance, Executive characteristics, Capital intensity .","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"38 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78364864","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":"Dampak Islamic Corporate Governance, Islamic Social Reporting Pada Kinerja Keuangan Bank Syariah di Indonesia","authors":"Sutapa Sutapa, Rustam Hanafi","doi":"10.30659/JAI.8.2.155-165","DOIUrl":"https://doi.org/10.30659/JAI.8.2.155-165","url":null,"abstract":"Penelitian ini menekankan pada pengaruh Ukuran Dewan Pengawas Syariah dan keahlian Dewan Pengawas�Syariah terhadap pengungkapan Islamic Social Reporting serta implikasinya terhadap kinerja keuangan. Penelitian�ini bertujuan untuk memperoleh bukti empiris tentang pengaruh Ukuran Dewan Pengawas Syariah dan keahlian�Dewan Pengawas Syariah terhadap pengungkapan Islamic Social Reporting (ISR) serta pengaruhnya terhadap�kinerja keuangan pada perbankan syariah di Indonesia. Populasi dalam penelitian ini adalah seluruh bank umum�syariah di Indonesia yang terdaftar pada Bank Indonesia. Periode pengamatan dalam penelitian ini adalah tahun�2013-2017. Metode penentuan sampel dalam penelitian ini adalah purposive sampling. Ada tujuh bank dan�diperoleh 35 observasi. Uji asumsi klasik dilakukan untuk analisis data dan analisis regresi untuk menguji hipotesis.�Hasil penelitian ini menunjukkan bahwa ukuran dewan pengawas syariah berpengaruh positif dan signifikan terhadap tingkat pengungkapan Islamic Social Reporting, namun keahlian dewan pengawas syariah tidak memiliki pengaruh signifikan, sedangkan Islamic Social Reporting berpengaruh terhadap kinerja keuangan perbankan syariah.Kata Kunci : ukuran dewan pengawas syariah, keahlian dewan pengawas syariah, Islamic Social Reporting, Kinerja Keuangan","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72947765","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":"Faktor-Faktor yang Mempengaruhi Kecenderungan Fraud Akuntansi di Pemerintah Desa","authors":"Nisa' Uzlifat Nashruah, Provita Wijayanti","doi":"10.30659/jai.8.2.141-153","DOIUrl":"https://doi.org/10.30659/jai.8.2.141-153","url":null,"abstract":"This study aims to identify and analyze the effectiveness of internal control, ethical culture of the organization and individual morality on the occurrence of the accounting fraud tendency in the Government of Village / Sub District of Sayung.The population in this study is the village government in the District or Village of Sayung. The samples in this study used the Convenience Sampling Technique. The samples used in this study involved 40 respondents from 20 Sub District of Sayung. Data were collected through questionnaires and processed by means of multiple linear regression analysis test. The tests is by using SPSS for Windows version 16.0.The results of this study indicate that: (1) the variable of effectiveness of internal control has significant negative effect on the tendency of the accounting fraud in the Government of Village / Sub District of Sayung, (2) the variable of ethical culture of the organization has no significant effect on the tendency of the accounting fraud in Government of Village / Sub District of Sayung, (3) the variable of individual morality has significant negative effect on the tendency of the accounting fraud in the Government of Village / Sub District of Sayung.Keywords:�����Internal Control, Ethical Culture of the organization, Individual Morality, Accounting Fraud Trends.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84423291","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 GOOD UNIVERSITY GOVERNANCE TERHADAP KINERJA PERGURUAN TINGGI","authors":"Zaky Machmuddah, Entot Suhartono","doi":"10.30659/jai.8.2.167-183","DOIUrl":"https://doi.org/10.30659/jai.8.2.167-183","url":null,"abstract":"Finding emperical evidence dealt with good university governance to higher education performance is the main purpose of the current research. Survey is method used in the research. Sample used in the research is higher education lecturers in Semarang. Sampling technique used is accidental sampling. Multiple linier regression with SPSS program is used to analyse data. Findings of the research are analised and described so that they can give information related to research variable. Research findings proved that transparancy, responsibility and fairness signifcantly affected to higher education performance. Therefore,� for accountability and independency variables, the relation was not significant. The research findings gave empirical evidence that good university governance had effect on higher education performance. Therefore, higher education institutions should apply good university governance to improve their performance.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90212456","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 Jumlah Anggota, Size, Likuiditas, dan Rentabilitas Koperasi terhadap Permintaan Jasa Audit Eksternal","authors":"Fikri Rizki Utama","doi":"10.30659/JAI.8.2.125-140","DOIUrl":"https://doi.org/10.30659/JAI.8.2.125-140","url":null,"abstract":"The purpose of this research is to empirically examine the influence of the number of members of the cooperative, size, liquidity, and rentability of cooperatives to demand external audit services. This study uses a sample of Cooperative Employees (Kopkar) in the city of Bandar Lampung during 2009-2011 using purposive sampling method. The analysis in this study uses logistic regression equation. The result of this study found that the size variable has a significant influence on the demand for external audit services. While the variable of a number of cooperative members, liquidity, and rentability do not significantly influence the demand for external audit services.Keywords: Request for External Audit Services, Cooperative of Employees,�Number of cooperative members, Size, Liquidity, and Rentability.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"116 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89126866","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":"FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK FINAL PP NOMOR 46 TAHUN 2013 PADA UMKM DI KABUPATEN REMBANG","authors":"Hetty Muniroh, Zakky Wahyuddin Azizi","doi":"10.30659/JAI.8.1.27-38","DOIUrl":"https://doi.org/10.30659/JAI.8.1.27-38","url":null,"abstract":"Pajak berperan aktif dalam rangka meningkatkan pembangunan nasional melalui pemungutan yang dilakukan terhadap wajib pajak orang pribadi atau wajib pajak badan. UMKM merupakan salah satu wajib�pajak yang memberikan kontribusi signifikan terhadap penerimaan negara jika dari semuanya patuh terhadap pembayaran pajak, karena jumlah UMKM di Indonesia sangat besar. PP Nomor 46 tahun 2013 mengatur tentang punggutan pajak UMKM yang peredaran bruto atau omset dalam satu tahun belum mencapai 4,8 Milyar rupiah. Namun ada beberapa faktor yang mempengaruhi tingkat kepatuhan pajak diantaranya adalah�kurangnya pengetahuan tentang perpajakan, persepsi keadilan pajak serta kebutuhan permodalan dan�kredit memicu wajib pajak taat akan pembayaran pajak sebagai salah satu persyaratan administratif Lembaga Perbankan.Penelitian ini bertujuan untuk menguji pengaruh pengetahuan perpajakan, persepsi keadilan pajak, serta kebutuhan permodalan dan kredit terhadap kepatuhan pajak final PP Nomor 46 Tahun 2013 pada UMKM di Kabupaten Rembang. Berdasarkan uji hipotesis yang dilakukan variabel pengetahuan pajak berpengaruh�signifikan terhadap kepatuhan wajib pajak final PP Nomor 46 Tahun 2013. Sedangkan variabel persepsi keadilan�pajak dan kebutuhan permodalan dan kredit tidak perpengaruh terhadap kepatuhan wajib pajak UMKM dalam membayar pajak.�","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88709141","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}