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All Journal EKONOMIS : Journal of Economics and Business Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Accounting Information System, Taxes, and Auditing Journal (AISTA)
Afridian Wirahadi Ahmad
Politeknik Negeri Padang
Computer Science & IT Economics, Econometrics & Finance

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Journal : Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI)

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Pengaruh Pelaksanaan Self Assessment System, Pengetahuan Perpajakan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Restoran di Kota Padang Amirah Febtrina; Afridian Wirahadi Ahmad; Rasyidah Mustika
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 1 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (632.428 KB) | DOI: 10.30630/jabei.v1i1.7

Abstract

Kepatuhan wajib pajak merupakan suatu keadaan dimana wajib pajak paham atau berusaha untuk memahami semua ketentuan peraturan perundang-undangan perpajakan. Wajib pajak perlu mengetahui hak dan kewajiban perpajakannya. Wajib pajak diberi kepercayaan untuk menghitung, menyetor, dan melaporkan sendiri kewajiban pajaknya. Tujuan penelitian ini adalah untuk menguji pengaruh pelaksanaan self assessment system, pengetahuan perpajakan, dan sanksi perpajakan terhadap kepatuhan wajib pajak restoran di Kota Padang. Populasi penelitian ini adalah seluruh wajib pajak restoran yang terdaftar di Badan Pendapatan Daerah (Bapenda) Kota Padang. Jumlah sampel dalam penelitian ini adalah 83 responden wajib pajak restoran yang ada di Kota Padang yang memiliki NPWPD (nomor pokok wajib pajak daerah) berdasarkan metode probability sampling dengan teknik proportionate stratified random sampling. Dalam penelitian ini teknik analisis yang dilakukan adalah analisis regresi linear berganda dengan menggunakan SPSS 25.0. Berdasarkan hasil analisis, pelaksanaan self assessment system dan pengetahuan perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak restoran di Kota Padang sedangkan sanksi perpajakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak restoran di Kota Padang.
Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, Pinjaman Dana dan Latar Belakang Pendidikan Direktur Utama terhadap Manajemen Laba pada Perusahaan Pertambangan Subsektor Batubara yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020 Desrina Refi; Ulfi Maryati; Afridian Wirahadi Ahmad
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 2 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.889 KB) | DOI: 10.30630/jabei.v1i2.22

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh antara ukuran perusahaan, kepemilikan institusional, pinjaman dana dan latar belakang pendidikan direktur utama terhadap manajemen laba pada perusahaan pertambangan subsektor batubara yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan sampel sebanyak 60 perusahaan yang dipilih dengan menggunakan metode purposive sampling selama periode 2018-2020. Penelitian ini merupakan penelitian kuantitatif dan menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukan ukuran perusahaan memiliki pengaruh terhadap manajemen laba, sedangkan kepemilikan institusional, pinjaman dana dan latar belakang pendidikan direktur utama tidak memiliki pengaruh terhadap manajemen laba.
Analisis Financial Distress dengan Metode Altman Z-Score Modifikasi, Grover dan Zmijewski pada KSPPS BMT Ummat Sejahtera Abadi Jepara Tutup Tahun Buku 2018 – 2022 Tahiyatur Ratih El Surayya; Afridian Wirahadi Ahmad
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.161

Abstract

The purpose of this study was to recognize early warning signs of bankruptcy through financial distress analysis at KSPPS BMT Ummat Sejahtera Abadi Jepara by applying the Modified Altman Z-Score Method, the Grover Method and the Zmijewski Method. The type of research applied is quantitative research with descriptive descriptions. The object of research is the financial reports of KSPPS BMT Ummat Sejahtera Abadi Jepara at the close of the 2018 - 2022 financial year. The statistical study in this study uses the calculation of financial ratios at KSPPS BMT Ummat Sejahtera Abadi from the financial distress analysis method. The conclusion of the study showed that KSPPS BMT Ummat Sejahtera Abadi Jepara did not face financial distress in the results of the modified Altman Z-Score method above the cut off value > 2.60, the score for 5 consecutive years was 3.7. 3,825. 4,145. 4,027. 3,978. The same results show that the KSPPS BMT Ummat Sejahtera Abadi Jepara is in good health with the score on the Grover Method showing a number above the cut off G ≥ 0.01, namely 2018 (0.76), 2019 (0.77), 2020 (0.84) , 2021 (0.79), 2022 (0.799). Likewise the score on the Zmijewski Method shows a number less than 0, namely -3.28. -3.40. -3.62. -3.97. -3.95 means that KSPPS BMT Ummat Sejahtera Abadi Jepara is in good health, not facing financial distress and far from symptoms of bankruptcy.
Dampak Penerapan Penerapan SIKAP Terhadap Aspek Produktivitas Kerja pada Bagian Perencanaan dan Keuangan Sekretariat Daerah Kabupaten Agam Pratiwi Suryaningsih; Afridian Wirahadi Ahmad
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.162

Abstract

This study aims to determine the impact of applying the SIKAP application in the aspect of work productivity in the Planning and Finance Section of the Regional Secretariat of Agam Regency. To make it easier to recap daily work reports, the Agam Regency Government has implemented a Government Apparatus Performance Information System (SIKAP) since 2018 where previously the daily performance reporting of ASN Employees was done manually. The use of the SIKAP application is outlined in the Amendment to the Regent's Regulation concerning Additional Employee Income (TPP). To see the Work Productivity of ASN employees, they are required to make a Work Daily report (LKH), which is a record of the implementation of ASN Employee duties every working day in accordance with their authority and responsibilities. Which will have an impact on TPP acceptance. The SIKAP application was created to fulfill the Corruption Eradication Commission's (KPK) Regional Action Plan (RAD) which requires the use of an application to facilitate fast and ready-to-use data processing, more guaranteed validity, ease of data entry for daily performance reports. And to facilitate control from the leadership so that it is more efficient in reducing paper use and speeding up data processing. The method used is the Census method for ASN Employees. The results of the study stated that the impact of implementing the SIKAP application on aspects of work productivity has supported the implementation of work and needs to be implemented properly and maximally to obtain TPP.
Perancangan Sistem Akuntansi Penjualan Tunai Pada Toko Barasaki Siteba Aisya Gayatri; Afridian Wirahadi Ahmad; Ermatati Hatta
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.163

Abstract

The purpose of this study was to design a cash sales accounting information system used by Barasaki Stores. This research is in the form of observation and interviews. Data was collected by collecting data from Barasaki Stores directly by observing, videotaping all activities, documents and accounting records used, internal control system mechanisms, and functions involved in cash sales at Barasaki Stores, as well as conducting debriefings with store managers and employees which is related. Data were analyzed using descriptive data analysis techniques that compared theoretical knowledge related to the problem to be studied. The results of the analysis show that the cash sales accounting system is not in accordance with the theory, concurrent positions often occur in stores, there is no warehouse function and accounting function, and there are no records and documents related to the cash sales accounting system, and there is no printed serial invoice number on cash sales invoices
Pengaruh Partisipasi Anggaran Terhadap Efisiensi Kerja Aparat Pemerintah pada Dinas Pemuda, Olahraga, Kebudayaan dan Pariwisata Pemerintah Daerah di Kabupaten Lampung Timur Rena Agus Rianti; Afridian Wirahadi Ahmad
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.166

Abstract

This study aims to determine the effect of budgetary participation on performance efficiency for government officials at the local government Youth, Sports, Culture and Tourism Office in East Lampung district. Obtaining data with the questionnaire method. The sample used was 20 respondents from 25 government officials at the East Lampung Regency DISPORA. The research sample was government apparatus at the East Lampung Regency DISPORA, totaling 8 people. Data was collected using a questionnaire. The formula for the data analysis method is simple variable regression. This research concludes that the significance value is 0.748 > 0.05, so the budgetary participation variable does not have a substantial effect on employee performance. Based on a calculated value of 0.324–2.032 trabels, it means that the budgetary participation variable has no substantial effect on employee performance. So, the results of the study show that budgetary participation does not have a good impact on performance efficiency for government apparatus in DISPORA East Lampung Regency.
Perhitungan, Pelaporan dan Pembayaran Pajak Hotel oleh Pardede Internasional Hotel Medan John Victori Harefa; Afridian Wirahadi Ahmad
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.167

Abstract

Cara pemerintah daerah dalam memperoleh dana untuk mengembangkan daerahnya dengan cara pengumpulan pajak. Hasil pajak yang dikumpulkan tersebut disatukan adalam APBD. Hal ini disadarkan karna Pajak merupakan penyumbang yang sangat besar dalam membiayai pengeluaran atau anggaran bagi penyelenggara pemerintahan dalam menjalankan pelayanan umum bagi masyarakat dan pembanguan daerah. pajak hote adalah Bentuk dari salah satu pajak yang pemungutanya dilakukan Pemerintah Daerah. Penelitian ini mempunyai tujuan mengetahui apakah pardede internasonal hotel telah mengikuti PERDA No 04 tahun 2011 di kota medan tentang tatacara perhitungan, pelaporan, dan pembayaran pajak. Penelitian mengunakan data bentuk primer dan sekunder. Pengolahan dengan metode kualitatif dengan pendekatan deduktif. Simpulannya adalah bahwa Pardede Internasional Hotel Medan Menghitung, Melaporan, dan Membayaran Pajak Hotelnya tepat waktu dan sesui dengan PERDA Kota Medan No. 04 Tahun 2011.
Co-Authors Aisya Gayatri Amirah Febtrina Amy Fontanella Desi Handayani Zerma Desrina Refi Elfitri Santi Ermatati Hatta Estesia Nita Estesia Nita Ferdawati Ferdawati Haffiz Zinny John Victori Harefa Mustika, Rasyidah Pratiwi Suryaningsih Rena Agus Rianti Reni Endang Sulastri Riska Venni Rita Hariani Riza Meilani Roskha Tahiyatur Ratih El Surayya Ulfi Maryati