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Jurnal Akuntansi dan Pajak
Published by STIE AAS Surakarta
ISSN : 1412629X     EISSN : 25793055     DOI : -
Core Subject : Economy, Social,
Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS Surakarta.
Arjuna Subject : -
Articles 14 Documents
Search results for , issue "Vol 18, No 01 (2017): Jurnal Akuntansi dan Pajak, Vol. 18, No. 01, Juli 2017" : 14 Documents clear
EVALUASI SISTEM INFORMASI AKUNTANSI ATAS PROSEDUR PENERIMAAN & PENGELUARAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA SEKOLAH MENENGAH PERTAMA NEGERI 2 ANDONG BOYOLALI Destina Sari, Endang Masitoh W.
Jurnal Akuntansi dan Pajak Vol 18, No 01 (2017): Jurnal Akuntansi dan Pajak, Vol. 18, No. 01, Juli 2017
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.213 KB) | DOI: 10.29040/jap.v18i01.91

Abstract

The research had purpose for evaluation accounting information sytem on procedure revenue and expenditure BOS in SMP Negeri 2 Andong. The population in this study is the procedure Revenues and Expenditures of School Operational Funds (BOS). Accounting Information Systems can be used as an internal control. The method in this research is descriptive qualitative by using the process of triangulation to measure the suitability of the data by interview, observation and literature. Results from the study show that there are accounting information systems at the school and the line of separation of duties has not been effective.Keyword : Accounting Information Systems, Cash Revenue, Cash Expenditures, School Operational Assistance Fund (BOS)
PENGARUH INSENTIF, KOMPETENSI, DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DINAS PEKERJAAN UMUM KABUPATEN SUKOHARJO Djuwarto, Istiatin, Sri Hartono
Jurnal Akuntansi dan Pajak Vol 18, No 01 (2017): Jurnal Akuntansi dan Pajak, Vol. 18, No. 01, Juli 2017
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.587 KB) | DOI: 10.29040/jap.v18i01.86

Abstract

The purpose of this research are: 1) To determine the effect of incentive, competent, and working environment simultaneously on employee performance Dinas Pekerjaan Umum Kabupaten Sukoharjo. 2) To determine the effect of incentive, competence, and working environment on employee performance Dinas Pekerjaan Umum Kabupaten Sukoharjo.Data collection method used is the method of questionnaire / questionnaire to 50 employees as respondents. Sampling technique used is random sampling method convenionce sampling. Data analysis methods used include: test instrument (validity and reliability), hypothesis testing (multiple linear regression analysis, t-test, f and the coefficient of determination (R2).Results Descriptive analysis showed that most respondents gender male (82%). All data from the questionnaires have passed the test instrument. For testing f test result that the value of F (45.186)> F table (3.15) with a probability of 0.000 (p <0.05). This means Fhitung in the region of Ho rejected, which means a significant difference between the independent variable (incentive, competence, and working environment) simultaneously on the dependent variable (employee performance). From the results of the t test result incentive have a significant positive effect on an individual basis to variable employee performance. This is evident from tcount (5.907)> t table (2.000) with a significance value <α (0.05). Variable competence are also significant positive effect on employee performance. This is because tcount (2.919)> t table (2.000) with a significance value <α (0.05). Variable working environment is also significant positive effect on employee performance. This is because tcount (4.570)> t table (2.000) with a significance value <α (0.05). The results of the analysis in this study was obtained R2 values of 0.685 (68.5%). This means that the independent variable (incentive, competence, and working environment) able to contribute 68.5% influence on the dependent variable (employee performance). While the rest of 31.5% is influenced by other variables outside of this study as a leadership, compensation, organisational culture, etc.Keywords: Incentive, competence, working environment, employee performance
RETENSI MODAL PENGETAHUAN DAN SUMBERDAYA INTERNAL PERUSAHAAN Agustian Budi Prasetya
Jurnal Akuntansi dan Pajak Vol 18, No 01 (2017): Jurnal Akuntansi dan Pajak, Vol. 18, No. 01, Juli 2017
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.397 KB) | DOI: 10.29040/jap.v18i01.79

Abstract

The paper discuss about retention model of  corporate  knowledge capital  and identification internal resources that affect the efectivity of retention of corporate knowledge capital. The research utilize desk research methodes, based on academic literaturs. The paper describe analytically the DeLong and Arif et.all  of knowedge retention model, apply with  retention cases. The paper found that along  with  effort to keep the corporate capital knowledge, company might face threat of loosing the knowledge, the capacity to make decision effectively due to the  mismanagement  of  company internal resurces, such as: staffing, turnover, recruitment, eangement to type of short term project; weak leadership and  prioritizing; ineffective of information technology management. Key words : knowledge retention,  corporate knowledge capital, company internal resources, loss of knowledge 
PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN ASSET, PROFITABILITAS DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PERUSAHAAN COSMETICS AND HOUSEHOLD DI BURSA EFEK INDONESIA Safitri Ana Marfuah dan Siti Nurlaela
Jurnal Akuntansi dan Pajak Vol 18, No 01 (2017): Jurnal Akuntansi dan Pajak, Vol. 18, No. 01, Juli 2017
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.524 KB) | DOI: 10.29040/jap.v18i01.81

Abstract

Capital markets are trading activity related to capital, such as bonds and securities. This market serves to connect investors, companies and government institutions through long-term financial instruments trading. Capital structure decisions are not thorough and will result in high capital that will be received by the company and will affect the decline in profitability, it will threaten the company's financial position. This study has the objective to determine whether there is influence between the size of the company (firm size), the growth of assets (assets growth), profitability (return on equity) and sales growth (sales growth) on the capital structure (debt equity ratio) on a company to go public namely in the sectors listed Cosmetics and Houshold Indonesia Stock Exchange (BEI). The method used is quantitative, meaning researchers will quantify all of the data obtained. The samples used in this study 6 companies with the financial statements between 2010 to 2015. The sampling method in this research is purposive sampling with criteria in accordance with the objectives of the study. Analysis of the data used in this study using a method that consists of classic assumption test, multiple linear regression analysis, and test the hypothesis that simultaneous partial test and test. Results obtained from the partial test showed that the variables significantly influence the size of the company's capital structure. Asset growth variable has no significant effect on the capital structure. Variables significantly affect the profitability of capital structure. Variable sales growth known to have no significant effect on the capital structure. While the results obtained from testing simultaneously is the independent variable (the independent variable) used in this study (size of companies, growth in assets, profitability, sales growth) have a significant effect on the dependent variable (variable binder) that the capital structure.Keywords: firm size, asset growth, profitability, sales growth.
PENGARUH INSENTIF, DISIPLIN KERJA, DAN KOMUNIKASI TERHADAP KINERJA KARYAWAN BAGIAN SEWING PT. PELITA TOMANGMAS KARANGANYAR Yeri Yuliyanti, Istiatin, Ida Aryati
Jurnal Akuntansi dan Pajak Vol 18, No 01 (2017): Jurnal Akuntansi dan Pajak, Vol. 18, No. 01, Juli 2017
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.226 KB) | DOI: 10.29040/jap.v18i01.92

Abstract

The purpose of this research are: 1) To determine the effect of incentive, dicipline, and comunication simultaneously on employee performance sewing division PT.Pelita Tomangmas Karanganyar. 2) To determine the effect of incentive, dicipline, and comunication on employee performance sewing division PT.Pelita Tomangmas Karanganyar..Data collection method used is the method of questionnaire / questionnaire to 50 employees as respondents. Sampling technique used is random sampling method convenionce sampling. Data analysis methods used include: test instrument (validity and reliability), hypothesis testing (multiple linear regression analysis, t-test, f and the coefficient of determination (R2).Results Descriptive analysis showed that most respondents gender female (90%). All data from the questionnaires have passed the test instrument. For testing f test result that the value of F (46.710)> F table (2,81) with a probability of 0.000 (p <0.05). This means Fhitung in the region of Ho rejected, which means a significant difference between the independent variable (incentive, dicipline, and comunication) simultaneously on the dependent variable (employee performance). From the results of the t test result incentive have a significant positive effect on an individual basis to variable employee performance. This is evident from tcount (5.697)> t table (2.013) with a significance value <α (0.05). Variable dicipline are also significant positive effect on employee performance. This is because tcount (2.164)> t table (2.013) with a significance value <α (0.05). comication is also significant positive effect on employee performance. This is because tcount (2,551)> t table (2.013) with a significance value <α (0.05). The results of the analysis in this study was obtained R2 values of 0.753 (75.3%). This means that the independent variable (incentive, dicipline, and comunication) able to contribute 75.3% influence on the dependent variable (employee performance). While the rest of 24.7% is influenced by other variables outside of this study as a leadership, compensation, organisational culture, working environment, etc.Keywords: Incentive, dicipline, comunication, employee performance
IFRS CONVERGENCE AND EARNINGS MANAGEMENT Trisninik Ratih Wulandari, Juliati, Arum Kusumaningdyah Adiati
Jurnal Akuntansi dan Pajak Vol 18, No 01 (2017): Jurnal Akuntansi dan Pajak, Vol. 18, No. 01, Juli 2017
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.614 KB) | DOI: 10.29040/jap.v18i01.87

Abstract

This study aims at providing empirical evidence about the impacts of IFRS convergence on earnings management and examining the differences of the level of earnings management between before and after full IFRS convergence.The research objects were manufacturing companies registered on the Indonesia Stock Exchange (BEI) for 4 years (2010-2013). The sampling technique used was purposive sampling. The number of samples taken from the purposive sampling for each year was 85 companies. The main variables used in this study were IFRS and earnings management. The hypothesis analysis used multiple regression analysis of data by using discretionary accruals developed by Jones (1991) and the analysis of t-test difference test.The results show no difference between the earnings in the period of before and after convergence. The results of the difference test analysis also reveal that there is no difference in the level of earnings management between the period of before and after convergence. Based on this study it can be concluded that the IFRS convergence does not guarantee a decrease in earnings management of manufacturing companies listed on BEI.Keywords: earnings management, IFRS convergence, discretionary accrual
PENGARUH KOMUNIKASI DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI BADAN PERENCANAAN PEMBANGUNAN DAERAH KABUPATEN SUKOHARJO DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING Sundari Sundari; Antin Okfitasari
Jurnal Akuntansi dan Pajak Vol 18, No 01 (2017): Jurnal Akuntansi dan Pajak, Vol. 18, No. 01, Juli 2017
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.062 KB) | DOI: 10.29040/jap.v18i01.80

Abstract

The purpose of this study was to test the significance of the influence of communication, work environment on employee performance Regional Planning Agency Sukoharjo with motivation as an intervening variable. The population in this study were employees of the Regional Development Planning Agency Sukoharjo. The sample in this study all employees. Data used in the study is primary data taken with a list of statements given to all employees. The analysis tools used are validity , reliability testing, linearity test, path analysis, t test, F test, test and correlation coefficient of determination. Individual testing of the hypothesis showed that communication variables, working environment and significant positive effect on employee motivation. Variable communication, working environment and motivation positive and significant impact on employee performance. Together - each variable communication, working environment and motivation positive and significant impact on the performance variables. Direct influence on the performance of communication larger than the indirect effect of communication on performance through motivation. Motivation in mediating the relationship between communication with ineffective performance. Direct influence on the performance of the work environment is greater than the indirect effect of work environment on performance through motivation. Motivation in mediating the relationship between work environment with ineffective performance. Because motivation is not effective in mediating the relationship between communication and performance of the work environment with motivation serve as independent variables.Keywords :communication, work environment, motivation, performance
ANALISIS PAJAK REKLAME DI KABUPATEN PURWOREJO PERIODE 2012-2016 Arum Kusumaningdyah Adiati, Diessela Paravitasari, Trisninik Ratih Wulandari
Jurnal Akuntansi dan Pajak Vol 18, No 01 (2017): Jurnal Akuntansi dan Pajak, Vol. 18, No. 01, Juli 2017
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.847 KB) | DOI: 10.29040/jap.v18i01.94

Abstract

Penelitian ini bertujuan untuk mengetahui perkembangan penerimaan pajak reklame di Kabupaten Purworejo selama tahun 2012 sampai dengan 2016. Perkembangan penerimaan pajak reklame ini selanjutnya digunakan sebagai dasar untuk mengidentifikasi berbagai kendala dalam pemungutan pajak reklame dan mengidentifikasi berbagai upaya untuk mengoptimalkan pajak reklame.Penelitian ini merupakan studi kasus di Kabupaten Purworejo dan teknik pengumpulan data berupa observasi dan wawancara. Metode observasi dilakukan dengan pengamatan langsung di BPPKAD Kabupaten Purworejo, sedangkan wawancara dilakukan melalui tanya jawab dengan pegawai BPPKAD di Kabupaten Purworejo.Hasil penelitian ini menunjukkan bahwa rata-rata tingkat kontribusi pajak reklame selama kurun waktu lima tahun mengalami peningkatan, meskipun untuk jenis reklame papan/ billboard/ videotron/ megatron dan jenis reklame kain selalu berada dalam kriteria sangat kurang rata-rata 0,609% terhadap Pendapatan Asli Daerah (PAD) dan 0,620% terhadap Pendapatan Pajak Daerah (PPD). Salah satu upaya untuk mengoptimalkan pajak reklame adalah dengan melakukan sosialisasi rutin dan merata kepada wajib pajak.Kata kunci: Pajak Reklame, Pajak Daerah, Pendapatan Asli Daerah, Kontribusi Pajak. 
ANALISIS PERBANDINGAN PENENTUAN HARGA POKOK KAMAR HOTEL ANTARA FULL COSTING DENGAN ACTIVITY BASED COSTING SYSTEM (Studi Kasus Pada Hotel Istana Hapsari Sukoharjo) Arofah Nur Sholihah, Endang Masitoh W, Siti Nurlaela
Jurnal Akuntansi dan Pajak Vol 18, No 01 (2017): Jurnal Akuntansi dan Pajak, Vol. 18, No. 01, Juli 2017
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.437 KB) | DOI: 10.29040/jap.v18i01.88

Abstract

Tujuan dari penelitian ini yaitu: (1) Untuk mengetahui perbandingan antara besarnya harga pokok kamar hotel dengan metode full costingdi Hotel Istana Hapsari  dengan perhitungan harga pokok sewa kamar menggunakan metode Activity Based Costing System (ABC System) dan (2) Untuk memperoleh informasi yang akurat dari proses pendekatan Activity Based Costing dalam menghasilkan perhitungan harga pokok kamar hotel pada Hotel Istana Hapsari. Populasi dalam penelitian ini adalah orang yang diberi wewenang oleh pemilik hotel Istana Hapsari untuk memberikan informasi. Pengambilan sampel dengan menggunakan purposive sampling. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi. Analisis data menggunakan full costing dan Activity Based Costing System (ABC System). Kesimpulan yang dapat diberikan sabagai berikut: Hasil perhitungan di hotel Istana Hapsari dengan metode ABC pada kamar Standard, Superrior, Deluxe, danSuite memberikan hasil perhitungan yang lebih kecil daripada harga pokok kamar yang telah ditentukan oleh pihak manajemen hotel. Ada satu hasil perhitungan ABC menunjukkan lebih besar yaitu pada kamar standardplus dengan selisih Rp 88.271,81 lebih besar harga pokok pada perusahaan atau perhitungan dengan full costing.  Adapun hasil ABC lebih besar selisih harga untuk kamar Standard sebesar Rp 20.354,03. Kamar Superior sebesar Rp 51.914,06. Untuk kamar Deluxe sebesar Rp 26.329,34. Untuk kamar Suite sebesar Rp 39.389,19.Kata kunci :  Tarif Kamar, Full Costing dan ABC System
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK MOBIL DENGAN DIBERLAKUKANNYA PAJAK PROGRESIF DI KOTA SURAKARTA Danarsi, , Siti Nurlaela , Hendro Subroto
Jurnal Akuntansi dan Pajak Vol 18, No 01 (2017): Jurnal Akuntansi dan Pajak, Vol. 18, No. 01, Juli 2017
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.278 KB) | DOI: 10.29040/jap.v18i01.83

Abstract

This study aimed to analyze the influence of the understanding, the tax rate, quality of service, awareness of taxation, tax penalties on tax compliance in paying car tax with the application of progressive tax in the city of Surakarta. This study uses a survey approach field (field research) through questionnaires convey to taxpayers car in Surakarta. Respondents are taxpayers who pay motor vehicle tax in SAMSAT Surakarta. The sampling is compulsory car tax imposed progressive tax rates .The sampling technique using random sampling with a sample of 30 respondents. Methods of data analysis using multiple linear regression test. These results indicate that: Understanding and Awareness of taxation no effect on tax compliance, while the tax rate, Quality of Service and Sanctions Tax effect on tax compliance.Keywords: Understanding, tax rates, quality of service, awareness of taxation, tax  penalties, tax compliance

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