35 hasil

Pengaruh Financial Capital, dan Literasi Keuangan terhadap Kinerja Usaha Kecil dan Menengah (UKM) di Kota Malang

Sihwahjoeni Sihwahjoeni; Marija Marija; Gaguk Apriyanto

Jurnal Akuntansi dan Perpajakan, Vol. 7 No. 1 · 2021 · Indonesia · DOAJ

Small and Medium Enterprises (SME) are businesses that are very helpful in improving the economy of the community. SMEs need special attention to maintain their existence in the business world. However, various problems are still faced by SMEs in Malang, these problems are related to capital…

Pengaruh Inflasi, Nilai Tukar, Suku Bunga, Dan Volume Transaksi Terhadap Harga Saham Perusahaan Pada Kondisi Pandemi Covid-19

Serena Sila Sebo; Moch Nafi

Jurnal Akuntansi dan Perpajakan, Vol. 6 No. 2 · 2021 · Indonesia · DOAJ

This study aims to determine the effect of inflation, exchange rates, interest rates, and transaction volume on stock prices of companies in the food and beverage sector. The method used in this research is quantitative method with multiple linear analysis. In this study using 5 samples of food and…

Mekanisme Good Corporate Governance terhadap Nilai Perusahaan yang Dimediasi Kualitas Laba dan Kinerja Keuangan

Imam Wahyudi; Umi Muawanah; Kohar Adi Setia

Jurnal Akuntansi dan Perpajakan, Vol. 7 No. 1 · 2021 · Indonesia · DOAJ

This research aims to find out the effect of good corporate governance mechanism proxied on managerial share ownership, independent commissioners and independent audit committee toward firm value which is intervining earning quality and financial performance on manufactured company which recorded…

Pengaruh Fraud Diamond Terhadap Indikasi Kecurangan Laporan Keuangan

Dimas Bagus Prakoso; Wahyu Setiyorini

Jurnal Akuntansi dan Perpajakan, Vol. 7 No. 1 · 2021 · Indonesia · DOAJ

Fraud in financial statements is a problem that cannot be underestimated. From year to year, cases of fraud are always found. In this case, the role of the auditor profession is needed to detect the possibility of fraud as early as possible, so as to prevent fraud and possibly prolonged scandals…

Pengaruh Mekanisme Good Corporate Governance dan Profitabilitas Terhadap Nilai Perusahaan Perbankan yang Terdaftar di BEI

Devi Novitasari; Dewi Kusumowati

Jurnal Akuntansi dan Perpajakan, Vol. 7 No. 1 · 2021 · Indonesia · DOAJ

This study aims to analyze the effect of good corporate governance and profitability simultaneously on firm value, to analyze the effect of good corporate governance on firm value, and to analyze the effect of profitability on the value of banking companies listed on the Indonesia Stock Exchange…

Persepsi Pemahaman Pengusaha dalam Penyusunan Laporan Keuangan Berdasarkan SAK EMKM pada UMKM Kabupaten Jepara

Yanto Yanto

Jurnal Akuntansi dan Perpajakan, Vol. 7 No. 1 · 2021 · Indonesia · DOAJ

The problem in developing Micro, Small and Medium Enterprises (MSMEs) is the lack of understanding of MSMEs in preparing financial reports based on SAK EMKM. The research aims to analyze information and socialization, education, length of business, and size of business to influence the…

Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Corporate Governance Terhadap Corporate Social Responsibility

Adelheit Advelia Sijum; Any Rustia Dewi

Jurnal Akuntansi dan Perpajakan, Vol. 7 No. 1 · 2021 · Indonesia · DOAJ

The purpose of this study was to test the influence of profitability, liquidity, company size, and corporate governance on the disclosure of corporate social responsibility (CSR) in food and beverage companies listed on the Indonesia Stock Exchange for the period 2017-2019. This research is a…

Dramaturgi Pelaku Fraud Bertopeng Kebaikan dan Berselimut Dusta: Studi Kasus Dana Bencana Alam Organisasi Nirlaba

Rafles Ginting

Jurnal Akuntansi dan Perpajakan, Vol. 7 No. 2 · 2021 · Indonesia · DOAJ

The research is intended to reveal the meaning behind the practice of fraud in natural disaster funds in a non-profit organization, where the practice of fraud in a non-profit organization is not a foreign subject. The practice can be traced from every activity carried out. In the phenomenon that…

Analisis Kinerja Keuangan Perusahaan Penerbangan pada Masa Pandemi Covid-19

Ratna Kurniawati; Listyowati Listyowati

Jurnal Akuntansi dan Perpajakan, Vol. 7 No. 2 · 2021 · Indonesia · DOAJ

Analisis Penilaian Kinerja Dengan Menggunakan Metode Balanced Scorecard Di Rumah Sakit Dr.Etty Asharto Batu

Maratus Sholihah Aprilia Kosasih; Suprapti Suprapti

Jurnal Akuntansi dan Perpajakan, Vol. 6 No. 2 · 2020 · Indonesia · DOAJ

Nowadays plenty of hospitals still applying traditional approach on their performance, which emphasized on Balanced Scorecard method. This research purposely made to evaluate the performance of Balanced Scorecard method on dr. Etty Asharto Hospital in Batu. There are two aspects evaluated, finance…

Rancang Bangun Sistem Informasi Akuntansi Persediaan Barang Dan Pengeloaan Expired Date Product Berbasis Web (Studi Kasus Pada Diani Mini Mart)

Ni Wayan Purnita Sari

Jurnal Akuntansi dan Perpajakan, Vol. 6 No. 1 · 2020 · Indonesia · DOAJ

Perkembangan dunia usaha saat ini menjadikan teknologi informasi sebagai pilar penting dalam berjalannya kegiatan operasional suatu perusahaan guna mencapai tujuan yang diinginkan perusahaan Diani Mini Mart adalah perusahaan yang bergerak dalam bidang perdagangan toko ritel yang telah berdiri sejak…

Analisis Faktor Yang Mempengaruhi Tingkat Kelancaran Pengembalian Kredit (Studi Kasus Pada PT. BPR Kawan Malang)

Anggraeni Purwatiningsih; Irene Rani Pornamasari

Jurnal Akuntansi dan Perpajakan, Vol. 6 No. 2 · 2020 · Indonesia · DOAJ

This study aims to analyze the characteristics of the borrower, the size of the loan, the economic sector, length of business, cash flow, and credit guarantees on the rate of return on credit at BPR Kawan. This type of research is a case study using a qualitative descriptive approach. Methods of…

Pemanfaatan Dana Desa Dalam Pemberdayaan Masyarakat Pada Desa Kopeng, Kecamatan Getasan, Kabupaten Semarang

Christian Kenny Alexander Wuisan; Aprina Nugrahesthy Sulistya Hapsari

Jurnal Akuntansi dan Perpajakan, Vol. 6 No. 1 · 2020 · Indonesia · DOAJ

This study is intended to determine the use or utilization of village funds in Kopeng Village, especially in the field of community empowerment. The purpose of this study is to explain the allocation of village funds used for community empowerment in Kopeng Village, because according to government…

AnalisisPengaruh FraudPentagonUntukMendeteksi Manipulasi Laporan Keuangan

Garin Puspitasari; Hastuti Woro Hastuti

Jurnal Akuntansi dan Perpajakan, Vol. 6 No. 1 · 2020 · Indonesia · DOAJ

This research is to find out the influence of fraud pentagon for detection fraudulent financial reporting. Fraud Pentagon as independent variable which has five elements, namely: (1) Pressure, which proxied by financial stability, external pressure, and good corporate governance; (2) Opportunity…

Pengaruh Pemeriksaan Pajak, Omset, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Hotel Dan Restoran Di Kabupaten Jepara

Yanto Yanto

Jurnal Akuntansi dan Perpajakan, Vol. 6 No. 1 · 2020 · Indonesia · DOAJ

Jepara many hotels and restaurants need to know compliance in tax payments, so the formulation of the problem in this research is how the influence of tax audits, turnover and tax penalties on hotel and restaurant taxpayer compliance in Jepara Regency? The purpose of this study was to analyze the…

ANALISIS KARAKTERISTIK KEUANGAN TERHADAP KEBIJAKAN DEVIDEN PADA PERUSAHAAN INDUSTRY CONSUMER GOODS

Bella Imas Diovany; Dyah Ani Pangastuti

Jurnal Akuntansi dan Perpajakan, Vol. 6 No. 2 · 2020 · Indonesia · DOAJ

The aim of the study was to obtain empirical evidences about the effect of cash ratio, debt to equity ratio (DER), return on asset (ROA), asset growth and firm size on the dividend payout ratio (DPR). The study was designed quantitatively by using the financial report of the companies listed in the…

Aanalisis Kinerja Keuangan Pemerintah Desa Di Kabupaten Jepara (Studi Kasus Pemerintah Desa Jambu)

Fatchur Rohman

Jurnal Akuntansi dan Perpajakan, Vol. 6 No. 1 · 2020 · Indonesia · DOAJ

Financial performance, namely providing direction on financial performance, providing an assessment of performance measures to government management, providing input or evaluation of performance achievement and improving the system on government performance. The purpose of this study is to find out…

Efektifitas layanan e-filing terhadap Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Malang Selatan

Saman Abdul Aziz; Gella Intan Adestya

Jurnal Akuntansi dan Perpajakan, Vol. 6 No. 1 · 2020 · Indonesia · DOAJ

This study aims to evaluate e-filing services by tax authorities to individual taxpayers, know the level of effectiveness based on the data of effective individual taxpayers who use e-filing, and know the effectiveness of the target and the realization of the use of e-filing whether it has been…

Penerapan Akuntansi pada Usaha Mikro, Kecil, dan Menengah (UMKM) ( Studi pada UMKM Raja Eskrim ) di Kota Kediri

Sayekti Indah Kusumawardhany

Jurnal Akuntansi dan Perpajakan, Vol. 6 No. 2 · 2020 · Indonesia · DOAJ

The Central Statistics Agency noted that in 2018, SMES in Indonesia had reached 64.2 million units by contributing 60% of gross domestic product (GDP). This will have a positive impact in increasing the country's economic growth. In general, SMES in Kediri do not use an accounting system in…

Minat Melakukan Pencatatan Akuntansi Melalui Pendidikan, Umur Usaha, Dan Komitmen Organisasi Pada Industri Kecil Menengah Kabupaten Jepara

yanto yanto; Shalihul Aziz Widya Iriawan; Fatchur Rohman

Jurnal Akuntansi dan Perpajakan, Vol. 5 No. 1 · 2019 · Indonesia · DOAJ

Abstract The purpose of this study is to analyze the interests of accounting records through education, age of business, and commitment. The sample of research is 89 IKM in Jepara regency, sampling technique using random sampling. Analyzer uses multiple regression, hypothesis test, and coefficient…