Journal of Governance, Taxation and Auditing最新文献

The Influence of Profitability, Company Size, and Growth Opportunity on the Quality of Profits in Property and Real Estate Companies Listed on The Indonesian Stock Exchange (BEI) Year 2019-2022 2019-2022年在印度尼西亚证券交易所（BEI）上市的房地产公司盈利能力、公司规模和增长机会对利润质量的影响

Journal of Governance, Taxation and Auditing Pub Date : 2024-04-05 DOI: 10.38142/jogta.v2i4.1024

Putu Feby Silvia Widjayanti, K. Saputra, Gde Deny Larasdiputra

{"title":"The Influence of Profitability, Company Size, and Growth Opportunity on the Quality of Profits in Property and Real Estate Companies Listed on The Indonesian Stock Exchange (BEI) Year 2019-2022","authors":"Putu Feby Silvia Widjayanti, K. Saputra, Gde Deny Larasdiputra","doi":"10.38142/jogta.v2i4.1024","DOIUrl":"https://doi.org/10.38142/jogta.v2i4.1024","url":null,"abstract":"The importance of this research is that profit imbalance causes the company's profit quality to decline. If the quality of the company's profits decreases, it will cause errors in decision-making by users of financial reports. This study looks at the link between a firm's size, profitability, growth potential and the quality of its profits. All real estate and property firms listed on the Indonesia Stock Exchange between 2019 and 2022, whose financial reports are available to the public, comprise the research population. Saturated sampling is the sampling strategy employed in this investigation. The study sample comprised sixty-one real estate and property businesses on the Indonesia Stock Exchange (BEI). A total of 244 samples were used in the investigation during the four years. Data analysis approaches employed in this study included multiple linear analysis, hypothesis testing, classical assumption testing, and descriptive statistics. According to the study's findings, profitability significantly and favorably affects the quality of earnings; the size of the business significantly and favorably affects the quality of earnings, and growth opportunities somewhat but favorably affect the quality of earnings.","PeriodicalId":360971,"journal":{"name":"Journal of Governance, Taxation and Auditing","volume":"63 1‐2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140736164","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

System Evaluation and Accounting Procedures for Disbursing Cash Using Supply Money (Up) At The South Halmahera Regency Social Service 南哈尔马海拉省社会服务机构使用供应货币（Up）支付现金的系统评估和会计程序

Journal of Governance, Taxation and Auditing Pub Date : 2024-04-05 DOI: 10.38142/jogta.v2i4.1000

Betania Runtukahu, Stanley Kho Walandouw, Wulan D. Kindangen

{"title":"System Evaluation and Accounting Procedures for Disbursing Cash Using Supply Money (Up) At The South Halmahera Regency Social Service","authors":"Betania Runtukahu, Stanley Kho Walandouw, Wulan D. Kindangen","doi":"10.38142/jogta.v2i4.1000","DOIUrl":"https://doi.org/10.38142/jogta.v2i4.1000","url":null,"abstract":"SKPD accounting systems and procedures include processes that start with recording, summarizing, and reporting finances in APBD accountability. Cash disbursement is a resource component that is very important in implementing programs for development planned by a local government. Supply Money is a work advance in a certain amount given to the Expenditure Treasurer (BP) to finance the daily operational activities of the Work Unit or to finance expenses which, according to their nature and purpose, are not possible to do through a direct payment mechanism. The goal to be achieved by researchers is to evaluate the application of systems and accounting procedures for cash disbursements using supply money (UP) at the South Halmahera Regency Social Service by Minister of Home Affairs Regulation (Permendagri) No. 77 of 2020. The method of analysis in this study is descriptive qualitative analysis. The results of the study show that the System and Procedures for Supply Money (UP) at the South Halmahera Regency Social Service Service are not by Minister Of Home Affairs Regulations Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management, because there are several procedures, namely procedures for Warrants for Paying Supply Money (SPM-UP) and procedures Inappropriate Warrant for Disbursement of Supply Funds (SP2D-UP) and no Verification Letter from the Financial Administration Officer (PPK-SKPD) attached.","PeriodicalId":360971,"journal":{"name":"Journal of Governance, Taxation and Auditing","volume":"83 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140740605","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 Treatment of Fixed Assets Based on Government Accounting Standard Statement No.07 at the Likupang Timur District Office North Minahasa District 根据《政府会计标准第 07 号报表》对北米纳哈萨地区利库邦帖木尔地区办事处固定资产处理方法的分析

Journal of Governance, Taxation and Auditing Pub Date : 2024-04-05 DOI: 10.38142/jogta.v2i4.999

Lidya Teresa Mokoginta, Jessy D. L. Warongan, Rudy J. Pusung

{"title":"Analysis of Treatment of Fixed Assets Based on Government Accounting Standard Statement No.07 at the Likupang Timur District Office North Minahasa District","authors":"Lidya Teresa Mokoginta, Jessy D. L. Warongan, Rudy J. Pusung","doi":"10.38142/jogta.v2i4.999","DOIUrl":"https://doi.org/10.38142/jogta.v2i4.999","url":null,"abstract":"Accounting treatment related to fixed assets includes determining the acquisition price or value of fixed assets, depreciation of fixed assets, and write-offs. The main objective of acquiring fixed assets is to improve community welfare through improving government services. This research aims to determine whether the accounting treatment for fixed assets at the East Likupang District Office is according to the Government Accounting Standards Statement Number 07 concerning Fixed Asset Accounting Based on Government Regulation of the Republic of Indonesia Number 71 of 2010 concerning Government Accounting Standards. This analysis method is descriptive qualitative. The research results show that the East Likupang District Office still needs to fully implement the Government Accounting Standards Statement No. 07 Government Regulation Number 71 of 2010. The information on depreciation of fixed assets still needs to be completed in CALK because the accumulated depreciation is the only value. There is no disclosure of information regarding depreciation, so it is yet to be available by PSAP No. 07.","PeriodicalId":360971,"journal":{"name":"Journal of Governance, Taxation and Auditing","volume":"33 20","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140737773","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 Accounting Perceptions, Accounting Knowledge, and Motivation on the use of Accounting Information Systems in Petang District 会计观念、会计知识和动机对 Petang 地区使用会计信息系统的影响

Journal of Governance, Taxation and Auditing Pub Date : 2024-01-31 DOI: 10.38142/jogta.v2i3.873

Anak Agung Trisna Dwi Pratiwi, Putu Gede Wisnu Permana Kawisana, Ita Sylvia Azita Azis

{"title":"The Effect of Accounting Perceptions, Accounting Knowledge, and Motivation on the use of Accounting Information Systems in Petang District","authors":"Anak Agung Trisna Dwi Pratiwi, Putu Gede Wisnu Permana Kawisana, Ita Sylvia Azita Azis","doi":"10.38142/jogta.v2i3.873","DOIUrl":"https://doi.org/10.38142/jogta.v2i3.873","url":null,"abstract":"This research was conducted based on differences in the focus of discussion on the influence of accounting perceptions, accounting knowledge of MSME actors, and motivation on using accounting information systems in Petang District. In addition, there are also research problems, such as the results of preliminary observations made at MSMEs in Petang District found phenomena such as running the system not always going well, there were human resources which were not ready to implement the system, so it took longer to implement it. This study aims to analyze and explain the effect of accounting perceptions, accounting knowledge of MSME actors, and motivation on the use of accounting information systems in the Petang District. This research was conducted in Petang District with a population of 41 SMEs and a sample of 35 SMEs with 70 respondents. All data obtained from the questionnaire distribution is feasible, then analyzed using multiple linear regression analysis processed with the SPSS 25.0 program. The results of hypothesis testing indicate that accounting perceptions have a positive and significant effect on usage system information accounting. The accounting knowledge of MSME actors has a positive and significant effect on usage system information accounting. Motivation has a positive and significant effect on usage system information accountancy.","PeriodicalId":360971,"journal":{"name":"Journal of Governance, Taxation and Auditing","volume":"147 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140472399","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 Leadership Style and Competence on Performance With Job Satisfaction as an Intervening Variable 以工作满意度为干预变量，领导风格和能力对绩效的影响

Journal of Governance, Taxation and Auditing Pub Date : 2024-01-31 DOI: 10.38142/jogta.v2i3.870

Putu Gede Wisnu Permana Kawisana, A. N. M. Narindra, I. B. A. Dharmanegara

{"title":"The Effect of Leadership Style and Competence on Performance With Job Satisfaction as an Intervening Variable","authors":"Putu Gede Wisnu Permana Kawisana, A. N. M. Narindra, I. B. A. Dharmanegara","doi":"10.38142/jogta.v2i3.870","DOIUrl":"https://doi.org/10.38142/jogta.v2i3.870","url":null,"abstract":"Throughout human civilization's history, it has been known that the dynamics and movements of an organization, to some extent, depend on humans as the implementers in carrying out organizational activities. When examined in general, the success of an organization or a company in achieving its goals depends on the components within the organization itself, such as leadership, employees, programs, objectives, facilities, and infrastructure available. Performance is crucial in a company because it is closely related to the activities carried out by employees. Mangkunegara (2010) defines employee performance as the quality and quantity of work an employee achieves in carrying out their tasks by their responsibilities. Competence is a fundamental characteristic of an individual that influences how they think and act, make generalizations about all situations they encounter, and endure within a person for a considerable period (Ruky, 2006). Leadership style has a strong positive influence on Performance. In an institution, organizational behavior factors also directly or indirectly affect Performance. This study focuses on all SMEs (Small and Medium-sized Enterprises) near Badung Regency, using random sampling for testing variables with Smart PLS 4.0. From the research results, leadership style does not significantly influence employee performance; competence has a significant positive relationship with employee performance. Job satisfaction does not have a significant influence on employee performance. Leadership style does not have an indirect influence on employee performance. Competence does not indirectly influence employee performance through job satisfaction.","PeriodicalId":360971,"journal":{"name":"Journal of Governance, Taxation and Auditing","volume":"432 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140472937","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 Income, Interest Rates, and Quality of Service on Decisions to Granting Credit 收入、利率和服务质量对发放贷款决定的影响

Journal of Governance, Taxation and Auditing Pub Date : 2024-01-31 DOI: 10.38142/jogta.v2i3.872

Ni Putu Emi, Kristina Dewi, I. Gusti, Ayu Ratih, Permata Dewi, Putu Gede, Wisnu Permana Kawisana

引用次数: 0

Analysis of Motor Vehicle Taxpayer Compliance at UPTD-PPD SAMSAT Tomohon UPTD-PPD SAMSAT Tomohon 的机动车辆纳税人合规情况分析

Journal of Governance, Taxation and Auditing Pub Date : 2024-01-31 DOI: 10.38142/jogta.v2i3.953

Annisa Didipu, Jessy D. L. Warongan, Syermi S. E. Mintalangi

{"title":"Analysis of Motor Vehicle Taxpayer Compliance at UPTD-PPD SAMSAT Tomohon","authors":"Annisa Didipu, Jessy D. L. Warongan, Syermi S. E. Mintalangi","doi":"10.38142/jogta.v2i3.953","DOIUrl":"https://doi.org/10.38142/jogta.v2i3.953","url":null,"abstract":"Tax is mandatory contribution of the people to the state that is coercive and cannot be directly rewarded for services. Taxes serve as a source of funds for the government to finance its expenses. Tax compliance is one of the supports that can increase local original revenue. The purpose of this study is to determine the compliance of motor vehicle taxpayers in UPTD-PPD SAMSAT Tomohon. This study used qualitative research methods. Data collection was carried out through direct field observation. The resulta showed that in fulfilling their tax obligations, taxpayers must meet the specified conditions, namely understanding the provisions of motor vehicle tax laws and regulations, filling out forms completely and clearly, calculating taxes owed correctly, paying taxes owed on time, not having tax arrears, never being convicted of committing criminal acts in the field of taxation. However, in carrying out its tax obligations, there are factors that affect taxpayer compliance including taxpayer awareness, econokic factors, bust work and service quality. To improve taxpayer compliance, the government has made various efforts including innovating and improving the administrative system, adding service advertisements and socializing programs to build public awareness.","PeriodicalId":360971,"journal":{"name":"Journal of Governance, Taxation and Auditing","volume":"129 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140471781","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 Tax Collection, Tax Audit, and Taxpayer Compliance on Tax Revenue at the Primary Tax Service Office in Manado 税收征收、税务审计和纳税人遵从度对万鸦老基层税务局税收收入的影响

Journal of Governance, Taxation and Auditing Pub Date : 2024-01-31 DOI: 10.38142/jogta.v2i3.893

Geneva Z. O. Tendean, Sonny Pangerapan, Olivia Y. M. Sardjono

引用次数: 0

Evaluation of the Implementation of Systems and Procedures for Spending Cash Supply at the Regional Revenue Agency of Bitung City 对比敦市地区税务局现金供应支出系统和程序执行情况的评估

Journal of Governance, Taxation and Auditing Pub Date : 2024-01-31 DOI: 10.38142/jogta.v2i3.957

Annisa Almiftah Arrahma, Dhullo Affandi, Priscilia Weku

{"title":"Evaluation of the Implementation of Systems and Procedures for Spending Cash Supply at the Regional Revenue Agency of Bitung City","authors":"Annisa Almiftah Arrahma, Dhullo Affandi, Priscilia Weku","doi":"10.38142/jogta.v2i3.957","DOIUrl":"https://doi.org/10.38142/jogta.v2i3.957","url":null,"abstract":"Tax Good governance is reflected, among other things, in transparent and accountable government financial management. This study aims to evaluate the systems and procedures for disbursing cash at the Regional Revenue Agency of the city of Bitung, whether they refer to government regulation no. 12 of 2019 and what is the procedure for disbursing cash in stock money at the Regional Revenue Agency for the city of Bitung. This type of qualitative research uses a descriptive analysis method with a case study approach. The results of research on systems and procedures for spending money at the Regional Revenue Agency of Bitung City are by Government Regulation no. 12 of 2019, systems and procedures for disbursing cash (UP) have been supported by related documents such as Payment Orders (SPP), Payment Orders (SPM), and Funds Disbursement Orders (SP2D), and transaction documents to complete the inventory of cash procedures. The system for issuing Warrants for Payment of Supply Money (SPM-UP) at BAPENDA Bitung City, especially in preparing SPM-UP documents and examining supporting documents, their application is by the characteristics of regional financial management according to Government Regulation Number 12 of 2019. However, in practice, the issuance process is inappropriate because the operator is still handling it, and the PPK SKPD must carry out this task.","PeriodicalId":360971,"journal":{"name":"Journal of Governance, Taxation and Auditing","volume":"95 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140476361","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

Evaluation of the Presentation of Operational Report in the Financial Sector Work Unit at the South Minahasa Resort Police 对南米纳哈萨度假村警察署金融部门工作小组业务报告提交情况的评估

Journal of Governance, Taxation and Auditing Pub Date : 2024-01-31 DOI: 10.38142/jogta.v2i3.952

Prisila M. Dotulong, Lintje Kalangi, P. M. Kapojos

{"title":"Evaluation of the Presentation of Operational Report in the Financial Sector Work Unit at the South Minahasa Resort Police","authors":"Prisila M. Dotulong, Lintje Kalangi, P. M. Kapojos","doi":"10.38142/jogta.v2i3.952","DOIUrl":"https://doi.org/10.38142/jogta.v2i3.952","url":null,"abstract":"The operational report is a report that presents information on all financial operational activities reporting equity which is reflected in operating report income, operating surplus/deficit expenses of a reporting entity whose presentation is compared to the previous period so that the preparation of operational reports, reports of changes in equity, and balance sheets have a clear relationship can be accounted for. In practice, the presentation of operational presentation reports always refers to applicable regulations and uses applications that have been prepared and proven by documents and even accountability reports. This study aims to examine the presentation of operational reports on the Financial Sector Work Unit at the South Minahasa Polres. The results of the study show that The results study show that the presentation of operational reports in the Finance Sector Work Unit at the South Minahasa Polres has been carried out/implemented properly and is in accordance with applicable regulations, namely PMK RI Number 22/PMK.05/2022, this can be seen from the results of a comparison of the presentation of operational reports carried out by the Financial Sector Work Unit at the South Minahasa Polres based on Permendagri No.77 of 2020 is appropriate and well implemented.","PeriodicalId":360971,"journal":{"name":"Journal of Governance, Taxation and Auditing","volume":"74 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140477212","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