JCA (JURNAL CENDEKIA AKUNTANSI)最新文献

{"title":"Audit Manajemen Atas Fungsi Produksi Meningkatkan Kualitas Mutu Produk Furnitur Kayu Di PT. Segatama Lestari Kediri","authors":"Imam Khusaeri, Beby Hilda Agustin","doi":"10.32503/akuntansi.v3i1.2657","DOIUrl":"https://doi.org/10.32503/akuntansi.v3i1.2657","url":null,"abstract":"Abstrak \u0000  \u0000Penelitian ini dilakukan untuk mengetahui penerapan audit manajemen fungsi produksi dalam upaya meningkatkan kualitas dan mutu suatu produk furnitur kayu yang dihasilkan oleh PT. Segatama Lestari Kediri. Penelitian ini dilakukan dengan menggunakan metode pendekatan dan analisis deskriptif kualitatif. Peneliti memperoleh data penelitian dengan melakukan survey, wawancara, kajian literatur dan dokumentasi. Hasil audit manajemen menunjukkan bahwa fungsi produksi perusahaan mulai dari rencana induk produksi, pengendalian produktivitas dan nilai tambah, pengendalian bahan baku, pengendalian peralatan dan fasilitas produksi, pengendalian transformasi, pengendalian kualitas, serta pengendalian barang jadi telah berjalan dengan efektif dan efisien, meskipun masih terdapat beberapa hal yang masih perlu perbaikan untuk dapat meningkatkan kualitas dan mutu dari produksi yang dihasilkan. \u0000  \u0000Kata kunci : Audit Manajemen, Fungsi Produksi. \u0000  \u0000Abstract \u0000This study was conducted to determine the application of production function management audits in an effort to improve the quality and quality of a wooden furniture product produced by PT. Segatama Lestari Kediri. This research was conducted using a qualitative descriptive. Researchers obtain research data by conducting surveys, interviews, literature review and documentation. The results of the management audit show that the company's production functions starting from the master production plan, controlling productivity and added value, controlling raw materials, controlling production equipment and facilities, controlling transformation, controlling quality, and controlling finished goods have been running effectively and efficiently, although there are still several things that still need improvement to be able to improve the quality and quality of the resulting production \u0000  \u0000Kata kunci : Management Audit, Production Function","PeriodicalId":447970,"journal":{"name":"JCA (JURNAL CENDEKIA AKUNTANSI)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114936059","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":"PENERAPAN PERENCANAAN PAJAK GUNA MENENTUKAN PAJAK TERUTANG YANG EFISIEN","authors":"Septiana Dwi Azalia, Puji Rahayu","doi":"10.32503/akuntansi.v3i1.2658","DOIUrl":"https://doi.org/10.32503/akuntansi.v3i1.2658","url":null,"abstract":"Abstract \u0000  \u0000Tax planning is one part of tax management that can be carried out by companies with the aim of finding gaps that can be taken in the corridor of tax regulations so that companies can pay taxes in a minimal amount. This research was conducted to examine the efficiency of the amount of income tax owed by the cigarette company Cengkir Gading Nganjuk without violating tax regulations. The data analysis technique used is quantitative descriptive analysis. The results showed that after tax planning was carried out by removing THR and zakat costs from other expenses and acknowledging uncollectible receivables in accordance with tax regulations, the income tax payable in 2020 was Rp \u00002.883.317 which was originally Rp 5.721.119. With tax planning, the company is able to save its tax payable amounting to Rp 2.837.406. The researcher recommends that companies maximize costs that can be fiscally recognized as deductions rom gross incom, such as providing THR in the form of money without giving parcels and paying zakat to amil institutions authorized by the government, and being able to meet the requirements so that uncollectible receivables can be recognized fascally. This can be used to increase the amount o company costs in the income statement so that the net income obtained is lower, which causes the company’s tax payable to be smaller. \u0000Keywords: Tax Planning, Taxes Payable \u0000  \u0000Abstrak \u0000  \u0000Perencanaan pajak merupakan salah satu bagian dari manajemen pajak yang dapat dilakukan oleh perusahaan dengan tujuan mencari celah yang dapat ditempuh dalam koridor peraturan perpajakan agar perusahaan dapat membayar pajak dalam jumlah yang minimal. Penelitian ini dilakukan untuk mengkaji tentang efisiensi jumlah pajak penghasilan yang terutang oleh perusahaan rokok Cengkir Gading Nganjuk dengan tidak melanggar peraturan perpajakan. Teknik analisis data yang digunakan yaitu analisis deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa setelah dilakukan perencaan pajak dengan mengeluarkan biaya THR dan zakat dari beban lain-lain serta mengakui piutang yang tidak tertagih sesuai dengan aturan perpajakan, pajak penghasilan yang terutang pada tahun 2020 sebesar Rp 2.883.317 yang awalnya sebesar Rp 5.721.119. Adanya perencanaan pajak, membuat perusahaan mampu menghemat pajak terutangnya sebesar Rp \u00002.837.406. Peneliti merekomendasikan agar perusahaan memaksimalkan biaya yang secara fiskal dapat diakui sebagai pengurang penghasilan bruto, seperti pemberian THR berupa uang tanpa memberikan parsel dan pembayaran zakat kepada lembaga amil yang disahkan pemerintah, serta dapat memenuhi syarat-syarat agar piutang yang tidak tertagih dapat diakui secara fiskal. Hal tersebut dapat digunakan untuk menambah jumlah biaya perusahaan dalam laporan laba rugi sehingga laba neto yang diperoleh semakin rendah yang menyebabkan pajak terutang perusahaan juga semakin kecil. \u0000Kata Kunci: Perencanaan Pajak, Pajak Terutang","PeriodicalId":447970,"journal":{"name":"JCA (JURNAL CENDEKIA AKUNTANSI)","volume":"341 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113998997","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":"PERANCANGAN DESAIN SISTEM INFORMASI AKUNTANSI: SIKLUS PENGELUARAN","authors":"Kurniawan Kurniawan, Antonius Juniarto","doi":"10.32503/akuntansi.v3i1.2494","DOIUrl":"https://doi.org/10.32503/akuntansi.v3i1.2494","url":null,"abstract":"Perkembangan teknologi yang pesat yang diringi dengan teknologi industry 4.0 bahwa semua lini bisnis akan berorientasikan digital atau computer sehingga dari sanalah kami penulis memiliki beberapa harapan bahwa teknologi yang berkembang ini kan di gunakan juga untuk Usaha Mikro Kecil Menengah yang masih mengunakan sistem tradisional dalam melakukan transaksi dan laporan keuangan. Dan diharapkan teknologi ini bisa membantu Usaha Mikro Kecil Menengah dalam transaksi maupun pembuatan laporan keuangan. Diagram yang di hasilkan untuk di jadikan dasar dalam pembuat system pengeluaran yang di khususkan untuk UMKM dimana system ini diharapkan dapat membantu UMKM dalam meningkatkan kinerja meraka dalam pembelian dan pengeluaran kas","PeriodicalId":447970,"journal":{"name":"JCA (JURNAL CENDEKIA AKUNTANSI)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121799092","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 Kinerja Keuangan Pemerintah Daerah Sumatera Utara Pada Masa Pandemi Covid-19","authors":"Yuni Lestari Br Sitepu, Munawarah Munawarah, Novita lamria Simatupang","doi":"10.32503/akuntansi.v3i1.2516","DOIUrl":"https://doi.org/10.32503/akuntansi.v3i1.2516","url":null,"abstract":"This study aims to examine the financial performance of the North Sumatra Province government during the Covid-19 pandemic. The data is quantitative descriptive and the data is taken from the LRA 2020 and LRA 2021 North Sumatra Province which have been audited. The results obtained by the Province of North Sumatra remain independent even in the midst of a pandemic. Judging from the effectiveness ratio, the realization of North Sumatra Province Original Regional Revenue (PAD) in 2020 is 101.8% and in 2021 it is 101.95% of the PAD budget set. The operating expenditure compatibility ratio, namely a decrease in the expenditure ratio from 2020 to 2021. The Capital Expenditure Harmony Ratio experienced a decrease in Capital Expenditures in 2021 due to a reduction in capital expenditures consisting of equipment and machinery capital expenditures, building and building capital expenditures, road capital expenditures, Irrigation and Network and Other Fixed Assets Capital Expenditure. The income growth ratio in 2020 is -1.24% which shows that the income in North Sumatra Province is decreasing, and that income is increasing by 8.65% in 2021.","PeriodicalId":447970,"journal":{"name":"JCA (JURNAL CENDEKIA AKUNTANSI)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130165664","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 KUALITAS PELAYANAN DAN SANKSI PAJAK KENDARAAN BERMOTOR TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR SAMSAT KABUPATEN BULUKUMBA","authors":"Dilla Amelia Putri, Idrawahyuni Idrawahyuni, Ansyarif Khalid","doi":"10.32503/akuntansi.v3i1.2564","DOIUrl":"https://doi.org/10.32503/akuntansi.v3i1.2564","url":null,"abstract":"Kualitas pelayanan dan Sanksi pajak adalah salah satu faktor yang bisa mempengaruhi kepatuhan wajib pajak dalam membayar pajak. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan dan sanksi pajak kendaraan bermotor terhadap kepatuhan wajib pajak pada Kantor SAMSAT Kabupaten Bulukumba. Jenis penelitian yang digunakan adalah jenis penelitian Kuantitatif. Populasi yang menjadi objek penelitian adalah seluruh wajib pajak kendaraan bermotor yang terdaftar di Kantor SAMSAT Kabupaten Bulukumba. Sampel penelitian yang dipilih berjumlah 100 orang yang diambil dengan teknik purposive random sampling. Sumber data yang digunakan dalam penelitian ini adalah data primer. Teknik pengumpulan data adalah penyebaran kuesioner. Teknik analisis data pada penelitian ini adalah statistic deskriptif, uji kualitas data, analisis regresi linear berganda, uji asumsi klasik dan uji hipotesis dengan menggunakan bantuan Software SPSS 25.0 For Windows. Hasil penelitian ini menunjukkan bahwa Kualitas pelayanan dan Sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. \u0000Kata Kunci : Kualitas Pelayanan, Kepatuhan Wajib Pajak. Sanksi Pajak","PeriodicalId":447970,"journal":{"name":"JCA (JURNAL CENDEKIA AKUNTANSI)","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116072879","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 PENERAPAN AKUNTANSI LINGKUNGAN TERHADAP KINERJA LINGKUNGAN RUMAH SAKIT UMUM DAERAH KABUPATEN KEDIRI","authors":"Satrio N Agung, Eni Srihastuti, Agus Athori","doi":"10.32503/akuntansi.v3i1.2656","DOIUrl":"https://doi.org/10.32503/akuntansi.v3i1.2656","url":null,"abstract":"Abstract \u0000The implementation of Environmental Accounting is done to find out how much the complainant to the Environmental Performance in a company. The problem in this study aims to find out how much influence environmental accounting has on environmental performance in Kediri District Hospital. By assessing how much the complainant eats Kediri District General Hospital can make improvements if it feels the company's Environmental Performance has not been good. \u0000            This research is Quantitative research with a deskriptive research approach. The samples in this study were General Administration, Management and Finance Department, IPSRS Technician Staff with 60 respondents. The type of data used is primary data obtained through the dissemination of questionnaires. Before data analysis, researchers first conducted normality data quality tests and linearity tests, hypothesis tests and determination coefficient tests. The data analysis technique used is multiple regression analysis techniques. \u0000            From the results of the tests conducted, this study provides the results that environmental accounting has a significant influence on the environmental performance of Kediri District Hospital. By applying environmental accounting, the environmental performance in Kediri District Hospital will improve. This is evidenced by the test technique results of a significant value of 0.000 < 0.05 and F count > F table of 41,902 > 3,16.0. \u0000  \u0000Keywords: Environmental Accounting, Environmental Performance, and Kediri District Hospital \u0000            \u0000Abstrak \u0000            Penerapan Akuntansi Lingkungan dilakukan untuk mengetahui seberapa besar pengarunya terhadap Kinerja Lingkungan dalam suatu perusahaan. Permasalahan pada penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Akuntansi Lingkungan terhadap Kinerja Lingkungan di RSUD Kabupaten Kediri. Dengan mengetahi seberapa besar pengarunya makan Rumah Sakit Umum Daerah Kabupaten Kediri dapat melakukan perbaikan jika dirasa Kinerja Lingkungan perusahaan belum baik. \u0000            Penelitian ini adalah penelitian Kuantitatif dengan pendekatan deskriptif. Sampel pada penelitian ini adalah Bagian administrasi umum,   Bagian Manajemen dan Keuangan, Staf Teknisi IPSRS dengan jumlah responden sebanyak 60 pegawai. Jenis data yang yang digunakan adalah adalah data primer yang diperoleh melalui penyebaran kuesioner. Sebelum dilakukan analisis data, peneliti terlebih dahulu melakukan uji kualitas data normalitas dan uji linieritas, uji hipotesis dan uji koefisien determinasi. Teknik analisa data yang digunakan adalah teknik analisi regresi berganda. \u0000            Dari hasil uji yang dilakukan, penelitian ini memberikan hasil bahwa akuntansi lingkungan memiliki pengaruh signifikan terhadap kinerja lingkungan RSUD Kabupaten Kediri. Dengan menerapkan akuntansi lingkungan tersebut maka kinerja lingkungan pada RSUD Kabupaten Kediri akan membaik. Hal ini dibuktikan dengan hasil teknik uji yaitu nilai signifikan","PeriodicalId":447970,"journal":{"name":"JCA (JURNAL CENDEKIA AKUNTANSI)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128719145","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 TINGKAT KESULITAN KEUANGAN DAN TINGKAT HUTANG TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN FOOD & BEVERAGE","authors":"Miladiah Kusumaningarti","doi":"10.32503/akuntansi.v2i2.2286","DOIUrl":"https://doi.org/10.32503/akuntansi.v2i2.2286","url":null,"abstract":"Abstract \u0000This study was conducted to determine the partial and simultaneous effect of the Level of Financial Difficulty and the Level of Debt on Accounting Conservatism in Food & Beverage Companies listed on the Indonesia Stock Exchange for the period 2018-2020. The population used is 23 Food & Beverage Companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling and found 12 samples of companies with financial data for 3 years. The analysis technique used is the Classical Assumption Test and Multiple Linear Regression Test with the help of SPSS 21. The results showed that partially The level of Financial Difficulty has a positive and significant influence on Accounting Conservatism in Food & Beverage Companies in 2018-2020. Partially, the Debt Level has a positive and significant influence on Accounting Conservatism in Food & Beverage Companies in 2018-2020. And simultaneously the Level of Financial Difficulty and the Level of Debt have a significant influence on Accounting Conservatism in Food & Beverage Companies in 2018-2020. \u0000Keywords : Financial Distress, Leverage and Accounting Conservatism \u0000Abstrak \u0000Penelitian ini dilakukan untuk mengetahui pengaruh secara parsial dan simultan antara Tingkat Kesulitan Keuangan dan Tingkat Hutang terhadap Konservatisme Akuntansi pada Perusahaan Food & Beverage yang terdaftar di BEI periode 2018-2020. Populasi yang digunakan adalah 23 Perusahaan Food & Beverage yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dan ditemukan 12 sampel perusahaan dengan data keuangan selama 3 tahun. Teknik analisis yang digunakan adalah Uji Asumsi Klasik dan Uji Regresi Linier Berganda dengan bantuan SPSS 21. Hasil penelitian menunjukkan bahwa secara parsial Tingkat Kesulitan Keuangan memiliki pengaruh positif dan signifikan terhadap Konservatisme Akuntansi pada Perusahaan Food & Beverage Tahun 2018-2020. Secara parsial Tingkat Hutang memiliki pengaruh positif dan signifikan terhadap Konservatisme Akuntansi pada Perusahaan Food & Beverage Tahun 2018-2020. Dan secara simultan Tingkat Kesulitan Keuangan dan Tingkat Hutang memiliki pengaruh signifikan terhadap Konservatisme Akuntansi pada Perusahaan Food & Beverage Tahun 2018-2020. \u0000  \u0000Kata kunci : Financial Distress, Leverage dan Konservatisme Akuntansi","PeriodicalId":447970,"journal":{"name":"JCA (JURNAL CENDEKIA AKUNTANSI)","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127793445","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 PSAK 24 ATAS IMBALAN KERJA DALAM LAPORAN KEUANGAN PADA PG PESANTREN BARU KEDIRI","authors":"Eni Srihastuti, Lembayung Nurkumalasari","doi":"10.32503/akuntansi.v2i2.2135","DOIUrl":"https://doi.org/10.32503/akuntansi.v2i2.2135","url":null,"abstract":"ANALISIS PSAK 24 ATAS IMBALAN KERJA DALAM LAPORAN KEUANGAN PADA PG PESANTREN BARU KEDIRI   Lembayung Nurkumalasari Universitas Islam Kadiri Lembayungkumalasari66@gmail.com Eni Srihastuti Universitas Islam Kadiri enisrihastuti@uniska-kediri.ac.id eny.srihastuty@gmail.com   Abstract Employee benefits are remuneration provided by the company to its employees. In providing employee benefits, the company must comply with the applicable financial accounting standards in Indonesia, namely PSAK 24 which discusses the measurement, recognition and disclosure of employee benefits. This research focuses on research on short-term rewards and other long-term rewards. The purpose of this study was to find out how the treatment of short-term rewards and other long-term rewards applied by PG Pesantren Baru Kediri. This study uses a quantitative descriptive method, with data collection through observation and interviews. The results of this study indicate that PG Pesantren Baru in providing short-term rewards and other long-term benefits has complied with PSAK 24. However, the calculation of bonuses needs to be clarified.   Keywords: Short-Term Benefits, Other Long-Term Benefits, PSAK 24.   Abstraksi Imbalan kerja  adalah  balas jasa yang diberikan oleh perusahaan kepada karyawannya. Dalam memberikan imbalan kerja kepada karyawannya perusahaan harus mematuhi standar akuntansi keuangan yang berlaku di Indonesia yaitu PSAK 24 yang membahas mengenai pengukuran, pengakuan dan pengungkapan  imbalan kerja. Dalam penelitian ini memfokuskan pada penelitian imbalan jangka pendek dan imbalan jangka panjang lain. Tujuan dilakukan penelitian ini adalah untuk mengetahui bagaimana perlakuan imbalan jangka pendek dan imbalan jangka panjang lain yang diterapkan oleh PG Pesantren Baru Kediri.  Penelitian ini menggunakan metode deskriptif kuantitatif, dengan pengumpulan data melalui observasi dan wawancara. Hasil penelitian ini menunjukkan bahwa PG Pesantren Baru dalam memberikan imbalan jangka pendek dan imbalan jangka panjang lain telah sesuai dengan PSAK 24. Namun dalam perhitungan bonus perlu diperjelas perhitungannya.   Kata Kunci : Imbalan Jangka Pendek, Imbalan Jangka Panjang Lain, PSAK 24.","PeriodicalId":447970,"journal":{"name":"JCA (JURNAL CENDEKIA AKUNTANSI)","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132949843","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 Good Corporate Governance sebagai moderasi dalam Hubungan Financial Performance terhadap Firm Value di masa Pandemi Covid 19","authors":"Sugeng Hariadi","doi":"10.32503/akuntansi.v2i2.2125","DOIUrl":"https://doi.org/10.32503/akuntansi.v2i2.2125","url":null,"abstract":"Fokus dalam penelitian ini adalah perusahaan sektor Food and Baverage yang terdaftar di Bursa Efek Indonesia di tahun selama 2020 saat awal pandemi di Indonesia. Penelitian ini bertujuan : (1) untuk menganalisis pengaruh kinerja keuangan perusahaan terhadap Firm Value di masa pandemi (2) untuk menganalisis Good Corporate Governance dapat memoderasi hubungan pengaruh kinerja keuangan terhadap Firm Value di masa pandemi. Dengan menggunakan Analisis Regresi Linier Sederhana dalam analisis yang pertama dan menggunakan MRA dalam analisis yang kedua dengan program SPSS. Hasil dari penelitian ini : (1) adanya pengaruh yang positif signifikan antara kinerja keuangan terhadap nilai perusahaan, (2) Good Corporate Governance tidak memoderasi hubungan antara kinerja keuangan terhadap nilai perusahaan. \u0000  \u0000Kata kunci : Good Corporate Governance,  Kinerja Keuangan, Nilai Perusahaan.","PeriodicalId":447970,"journal":{"name":"JCA (JURNAL CENDEKIA AKUNTANSI)","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132032230","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 PROGRAM PEMUTIHAN, TINGKAT KEPATUHAN PEMBAYARAN PAJAK, DAN LAYANAN SAMSAT KELILING TERHADAP PENINGKATAN PENERIMAAN PAJAK KENDARAAN BERMOTOR","authors":"Putri Awalina, Astri Dian Puspitasari","doi":"10.32503/akuntansi.v2i2.2283","DOIUrl":"https://doi.org/10.32503/akuntansi.v2i2.2283","url":null,"abstract":"Abstrak \u0000            Penelitian ini bertujuan untuk mengetahui Pengaruh Efektivitas Program Pemutihan, Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor, dan  Layanan Samsat Keliling terhadap Peningkatan Penerimaan Pajak Kendaraan Bermotor. Penelitian ini dilakukan di Kantor Bersama Samsat Kediri Kota. Jumlah data yang digunakan sebanyak 59 data. Metode pengambilan sampel yang digunakan metode accidental sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda dengan menggunakan program software SPSS versi 24. Berdasarkan hasil analisis uji t diketahui bahwa variabel efektivitas program pemutihan dan variabel kepatuhan Wajib Pajak dalam membayar Pajak berpengaruh positif terhadap peningkatan Pajak Kendaraan Bermotor pada Kantor Bersama Samsat Kediri Kota dengan nilai Thitung  efektivitas program pemutihan (X1) 2,980 lebih besar dari Ttabel 2,001 dan nilai Thitung  kepatuhan Wajib Pajak (X2) 2,370 lebih besar dari Ttabel 2,001. Sedangkan berdasarkan uji F diketahui bahwa variabel efektivitas program pemutihan, tingkat kepatuhan pembayaran pajak, dan layanan Samsat Keliling berpengaruh terhadap peningkatan penerimaan Pajak Kendaraan Bermotor. \u0000Kata Kunci : Pemutihan, Kepatuhan Pembayaran, Samsat Keliling, Pajak Kendaraan Bermotor. \u0000 Abstract  \u0000               This study aims to determine the Effect of Bleaching Program Effectiveness, Taxpayer Compliance in Paying Motor Vehicle Taxes, and Mobile Samsat Services on Increasing Motor Vehicle Tax Revenues. This research was conducted at the Kediri Kota Samsat Joint Office. The amount of data used was 59 data. The sampling method used was accidental sampling method. The data analysis technique used in this study is multiple linear regression using the SPSS version 24 software program. Based on the results of the t test analysis, it is known that the effectiveness of the bleaching program and the taxpayer compliance variable in paying taxes has a positive effect on the increase in Motor Vehicle Tax at the Samsat Joint Office. Kediri Kota with the value of T-count the effectiveness of the bleaching program (X1) 2,980 is greater than T-table 2,001 and the T-count value of taxpayer compliance (X2) 2,370 is greater than T-table 2,001 Meanwhile, based on the F test, it is known that the effectiveness of the bleaching program, the level of tax payment compliance, and the Mobile Samsat service have an effect on the increase in Motor Vehicle Tax revenue. \u0000  \u0000Keywords : Bleaching, Payment Compliance, Mobile Samsat, Motor Vehicle Tax","PeriodicalId":447970,"journal":{"name":"JCA (JURNAL CENDEKIA AKUNTANSI)","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124860248","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}