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JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI DAN KEUANGAN PUBLIK
Published by Universitas Trisakti
ISSN : 19077769     EISSN : 26856441     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The aim of Jurnal Informasi, Perpajakan, Akuntansi Dan Keuangan Publik (JIPAK) to disseminate research result in Information System, Taxating, Accounting, and Public Financing. This journal accepts articles such as research papers using qualitative or quantitative methods and submitted can be used in Bahasa or English. The decision for acceptance depends on blind review results. Several criteria to be accepted are: originality, novelty, proper research method and give the real contribution to theory development, or future research or practitioners. This journal is Open Access journal.
Arjuna Subject : -
Articles 165 Documents
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ANALISIS PENGARUH BUDAYA ORGANISASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENDETEKSIAN DAN PENCEGAHAN FRAUD Priyanto, Agung; Aryati, Titik
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol 11, No 2 (2016): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v11i2.4571

Abstract

This research is to be able to know and to obtain empirical evidence analysis of the influence of organizational culture and internal control systems for the detection and prevention of fraud in a company. In this study population was Internal Auditor who works in 4 (four) companies in Indonesia which is chosen by random method (simple random sampling). The results of this study are significant influence between organizational culture and internal control systems to the dependent variable detection and prevention of fraud in the company or organization. This shows that jointly (simultaneously) organizational culture and internal control systems can improve the detection and prevention offraud in a company or organization. However, despite the partial internal control system has significant influence on the detection and prevention offraud is not the case with testing on organizational culture variable partially has no significant effect on the variable detection and prevention of fraud in the company or organization.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP INFORMATIVENESS OF EARNING Hermi, Hermi; Tanin, Dewi A
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol 8, No 1 (2013): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v8i1.4505

Abstract

This Research see the influence of corporate social responsibility (CSR) on the quality of works. Quality profit measured with aquamarine response koefiesien profit (ERC). Strewn do with using two-platter model regresi. The first model only menguji variables influence the CSR to ERC. Be a model both strewn do with entering the control variables growth (Growth) and lever (leveraging). Engineering sample ;Mei- is used purposive random sample, then tested with data using linear regresi. From the results found strewn that CSR has no effect on the quality of works.
ANALISIS KINERJA KEUANGAN BADAN USAHA MILIK NEGARA(BUMN) PASCA PRIVATISASI Arif, Abubakar; Ukassa, Husein
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol 5, No 1 (2010): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v5i1.4468

Abstract

This research was aimed to know the financial's performance of state company (BUMN) before and after privatized, so that it could be known whether privatizes was the right solution to fix BUMN'S perfonnance. This observational data acquired from BUMN's corporate which was privatized upon year 2002 by Initial Public Offering's methods (IPO), the firms among those were PT. Kimia Farma Tbk. , PT. Indofarma Thk. , PT. Tambang Batubara Bukit Asam Tbk. , and PT. Perusahaan Gas Negara Thk The sample on this research was the financial performance of BUMN's corporate which was privatized with time interval of three years (period) before and after privatizes. The financial performance measured by eight indicators, that amongst those: Return On Equity (ROE), Return On Investment (ROI), Cash Ratio, Collection Periods, Inventory Turn Over, Full scale Revaluation Turn Over, Equities Totaled ratio to Full Scale Revaluation. The analysis's method data that is utilized is one sample ofKolmogrov Smirnov, and Paired Samples Test. The results of the analysis found that BUMN's financial performance which privatized by IPO method was not made much progress, even some indicator of finance's performance decreased. It even bastioned by yielding hypothesizing examination that shows that there were not differentiate and poor relationship in finance's performance before and after privatized. However, privatizes is supposed to not only aims to close deficit RAPBN, but in long-term the managements of corporate performance shall get to show openness, independence, naturalness, and accountabilities to reach good corporate governance. Nevertheless, in world trade there are just a firm that have good performance will gets to pull investor candidate to imbed its capital
ANALISIS PENGARUH RASIO LEVERAGE, RASIO LIKUIDITAS, RASIO PROFITABILITAS, PORSI SAHAM PUBLIK, DAN UMUR PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ Arif, Abubakar
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol 1, No 2 (2006): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v1i2.4420

Abstract

The aim of this research is to find the influence of leverage ratio, liquidity ratio, profitability ratio, the portion of stocks owned by public and company ages on the financial statement disclosure comprehensiveness. This research used 50 manufacturing companies listed at Jakarta Stock Exchange which selected using purposive sampling method. The tools analysis used in this research are multiple regression and ANOVA test. The independent variables are leverage ratio, liquidity ratio, profitability ratio, portion of stock owned by public investors and company age. The dependent variable of this research is the financial statement disclosure comprehensiveness. The results of this research show that simultaneously leverage ratio, liquidity ratio, profitability ratio, the portion of stocks owned by public investors and company age influence the financial statement disclosure comprehensiveness. While, partially only company age that influence the financial statement disclosure comprehensiveness. This research also shows that there is no autocorrelation, multikolinearitas and heteroskedastisitas.
PENGARUH KUALITAS LAYANAN TERHADAP KEPATUHAN MEMBAYAR WAJIB PAJAK (STUDI KASUS DI KANTOR PELAYANAN PAJAK DI JAKARTA KELAPA GADING) NuroctaViani, Yeyen Rumi; Budi N, Y. Agus Bagus
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol 7, No 1 (2012): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v7i1.4496

Abstract

Compliance in every single state is crucial issue. Indonesia, as a country of more than 240 million people must consider this as a locomotive factor to attract higher participation from people. But compliance is rather a sociological term, since it is related with certain factors such as reliability, responsiveness, assurance, empathy, tangible and other factors. This study explained the influencing factors toward compliance. Compliance in this study, reflected into two items which are tax payment and tax filling (monthly or annually). Quality services provided by tax account representative and all element from the tax office are core elements needed by taxpayers. Poor quality services will result poor participation from taxpayers.
PEMANFAATAN INFORMATION & COMMUNIACTION TECHNOLOGY(ICT) PADA PERUSAHAAN DAN INSTANSI PEMERINTAH DALAM RANGKA PENINGKATAN KUALITAS PUBLIC SERVICES Wibowo, Wibowo
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol 3, No 2 (2008): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v3i2.4455

Abstract

The government and the company are agents which provides services should improve the quality of delivering their services. For winning competition, a company should have strategies/methods how to make client or customers interested in services delivered. Government institution should improve quality of services, so citizens will appreciate to government institution and would contribute in development process. How did they do? Adopted and implemented information & technology communication is one of the answer. Based on experience in many countries and companies are the evidences of the usefulness of implementation of ICT 
EVALUASI APLIKASI SISTEM INFORMASI MANAJEMEN DAN AKUNTANSI BARANG MILIK NEGARA (SIMAK BMN) DALAM KAITANNYA DENGAN NILAI ASET TETAP PEMERINTAH PADA DIREKTORAT JENDERAL BIMBINGAN MASYARAKAT HINDU KEMENTERIAN AGAMA RI Juliyanti, Ni Luh Putu Sri; Dwimulyani, Susi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol 10, No 2 (2015): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v10i2.4551

Abstract

The purpose of this study is to find out the implementation procedures of SIMAK BMN application, and also to evaluate its procedure and its output in order to create accountability and transparency. This research was conducted in the office of Ministry of Religious Affairs at center working unit Directorate General of Guidance for Hindu Community. The part of SIMAK BMN application procedures implementations that have been studied were in the recording of the government fixed assets. The output of SIMAK BMN application is presented in the Financial Balance Sheet Report of Directorate General of Guidance for Hindu Community. The results of this study indicate that the implementation of SIMAK BMN application has been appropriate with the applicable regulations, and it has created accountability. However, the output of SIMAK BMN application has not created transparency yet because at the moment the public are still unable to access this information yet.
PENGARUH WORKING CAPITAL, FIXED FINANCIAL ASSETS, FINANCIAL DEBT , DAN FIRM SIZE TERHADAP PROFITABILITAS Margaretha, Farah; Adriani, Nina
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol 3, No 1 (2008): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v3i1.4436

Abstract

The purpose of this research is to analyze the influence of working capital, fixed financial assets, financial debt and firm size on probability. Data of this research is obtained from 19 companies of textile and garment industry that have been listed on Jakarta Stock Exchange and it has selected using purposive sampling method during 2001 to 2005. Data analysis method used in this research are multiple linier regression and testing hypothesis. Independent variables used in this research are working capital, fixed financial assets, financial debt and firm size and the dependent variable is profitability. Based on testing hypothesis, we have results that working capital and firm size have positive effect and significant on profitability whereas fixed financial assets and financial debt have negative effect and significant on profitability. The implication of this research explain that the company need to play attention on working capital management, fixed financial assets, sales and debt proportion because all those things have influence on profitability.
PENGARUH PEMAHAMAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Wajib Pajak Kendaraan Bermotor Di Samsat Polda Jakarta Timur) Kusuma, Ferdinandus
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol 12, No 2 (2017): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v12i2.5117

Abstract

The purpose of this study was to determine the effect of formal taxpayer knowledge and awareness of taxpayers on motor vehicle taxpayer compliance in companies in the area, SAMSAT POLDA East Jakarta. The data used are primary data by distributing questionnaires to Motor Vehicle Taxpayers registered at the SAMSAT POLDA East Jakarta Office. The population that will be the object of research is all motorized taxpayers registered at SAMSAT POLDA East Jakarta Office until the period of December 2016. The sampling technique used is accidental sampling. This study uses a method of linear regression analysis. The results showed that from the understanding of the taxpayer does not have a significant positive effect on motor vehicle taxpayer compliance and taxation sanctions have a significant positive effect on motor vehicle taxpayer compliance.
PENGARUH ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL DISCLOSURE TERHADAP ECONOMIC PERFORMANCE Wijaya, Bayu Aji; Nuryatno, Muhammad
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol 9, No 2 (2014): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v9i2.4530

Abstract

The objective of this study is to determine the impact of environmental performance and environmental disclosure to economic performance. This type of research conducted is the type of research by testing the hypothesis which is a study in explaining the phenomenon of the relationship between variabels. Data used in this study come from annual reports of basic & chemical industry companies listed on the Indonesia Stock Exchange and PROPER in 2011-2013 with a total of 13 companies. Analysis of the hypothesis used in this study using single linear regression and prior to hypothesis testing has been conducted test data normaliol. From the results obtained by testing the hypothesis that environmental performance affect the economic performance. Test results on the second hypothesis also suggests that environmental disclosure does not influence economic performance. The first .findings of the research support Suratno, et al (2006). While the latter findings support the findings of Ingram and Frazier (1980). 

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