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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Wahana Riset Akuntansi JAM Kompak : Jurnal Ilmiah Komputerisasi Akuntansi ACCOUNTABILITY Jurnal Akuntansi dan Pajak J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Sartika Wulandari
Universitas Stikubank (UNISBANK) Semarang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Journal : JAM

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Pengaruh Penerapan Prinsip Good Corporate Governance Terhadap Kinerja Non Keuangan Pada Perum Bulog Sub Divre Semarang Adela Rahma Putri; Sartika Wulandari
Akuntansi dan Manajemen Vol. 16 No. 1 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i1.133

Abstract

Non-financial performance is performance that shows a growth company. Companies can find out the success rate of their company by using non-financial performance analysis. The purpose of this study is to examine whether there is an influence between transparancy, accountability, responsibility, independency and fairness on the company’s non-financial performance. The method used is non-probability sampling with purposive sampling method and obtained through a questionnaire with a number of respondents as many as 40. Based on the results of hypothesis testing, it shows that the hypothesis of transparancy and accountability has no significant effect on non-financial performance, while the hypothesis of responsibility, independency and fairness have a positive and significant effect on non-financial performance. Keywords: Non-financial performance, Transparancy, Accountability, Responsibility, Independency, Fairness
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Wicaksari, Yulana; Wulandari, Sartika
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.152

Abstract

Purpose of this study was to determine the effect of taxpayer awareness, quality of tax services, tax sanctions, tax knowledge0and tax amnesty on individual taxpayer compliance. Sample in this study were 100 individual taxpayers at the Tax Service Office (KPP) in the city of Semarang. Data used in this study is primary data by distributing questionnaires to0respondents using google form. Sample selection in this study used accidental sampling using the Slovin formula. After fulfilling0the classical assumption test, then the data were analyzed using multiple linear regression analysis techniques. Results showed that taxpayer awareness, tax sanctions, tax knowledge and tax amnesty had a positive effect on individual taxpayer compliance. While the quality of tax services does not affect the compliance of individual taxpayers. Value of the coefficient0of determination test with the individual taxpayer compliance value of 41.90 percent can be explained by the research variables. The result of this study can be input for the government what should be done to improve taxpayer compliance.
Analisis Determinan Agresivitas Pajak Pada Perusahaan Sektor Industri Sabna, Zona Atasa Azizah; Wulandari, Sartika
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.161

Abstract

This research aimed to analyze the factors affecting tax aggressiveness. The variables used were leverage, intensity of inventory, intensity of fixed asset, profitability, and liquidity. The approach used was quantitative with secondary data sources obtained from annual financial reports on the Indonesia Stock Exchange (IDX). The population of this research were 53 manufacturing industry companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2020 period using the purposive sampling method. Based on the purposive sampling method, 84 samples were obtained from 21 manufacturing industry companies listed on the IDX for the 2017-2020 period. The data analysis technique in this research used panel data with the Eviews Program as a tool. The results obtained indicated that the factors affecting tax aggressiveness were the variable intensity of fixed assets and profitability. This research states that the intensity of fixed assets has a negative and significant effect on tax aggressiveness, while profitability has a positive and significant effect on tax aggressiveness. Meanwhile, the factors that have no effect on tax aggressiveness are the variables of leverage, intensity of inventory, and liquidity.
Co-Authors Adela Rahma Putri Adila Ayu Sukma Andi Prasetyo Assyifayufi Khoirul Nisa Damayanti, Vina Novia Fa'iq Mirza Barid Fasya Fadhila Fitria Suciati Hardiyanti, Widhian Lia Apriliani Luky Nur Faadiyanti Mahendra Jaya Wardana muchammad tri rinaldi Muhammad Ali Ma'sum Nichen Ria Pucantika Pucantika Rachmawati Meita Octaviani Rachmawati Meita Oktaviani Sabna, Zona Atasa Azizah Sasongko Wahyu Widodo Sunarto Sunarto Wicaksari, Yulana