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Novianita Rulandari
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INDONESIA
Ilomata International Journal of Tax and Accounting
Published by Yayasan Ilomata
ISSN : 27149838     EISSN : 27149846     DOI : -
Ilomata International Journal of Tax and Accounting serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting in Indonesia, by facilitating the production and dissemination of academic research throughout the world. The scope of the journal covers all areas of accounting. To encourage the growth of Indonesian accounting research and practice, this journal let it open to all approaches to research, including, but not limited to analytical, archival, case study, conceptual, experimental, and survey methods.
Articles 6 Documents
Search results for , issue "Vol 2 No 2 (2021): April 2021" : 6 Documents clear
Determinants Fraudulent Financial Statements Using the S.C.O.R.E Model on Infrastructure Sector Companies in Indonesia Anan, Edy
Ilomata International Journal of Tax and Accounting Vol 2 No 2 (2021): April 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v2i2.212

Abstract

The infrastructure sector is the top priority of the Indonesian government's development from 2014 to 2019. Indonesia Corruption Watch (ICW) data shows that the number of corruption cases in infrastructure projects has increased during 2015-2018. The value of losses in corruption cases in infrastructure projects is estimated at 1.1 trillion rupiah. The results of various studies on the factors affecting fraudulent financial statements show inconsistent results. This research aims to determine the impact of the stimulus, ability, opportunity, rationalization, and self on companies' fraudulent financial statements in the infrastructure industry listed on the Indonesian Stock Exchange (IDX). This study uses quantitative research methods. Sampling techniques use purposeful sampling, that is, hypothesis testing using logistic regression analysis models. The results showed that the stimulus measures had a positive and significant impact on fraudulent financial statements. Competence, opportunity, and rationalization have a positive and insignificant impact on fraudulent financial statements. The impact of self on fraudulent financial statements is negligible. The research supports the agency theory that management can commit fraudulent financial statements and achieve the Company's financial goals.
The Effect of Sales Promotion on Purchasing Decisions Suryani, Indri; Syafarudin, Afriapollo
Ilomata International Journal of Tax and Accounting Vol 2 No 2 (2021): April 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v2i2.216

Abstract

To trigger consumer transactions in order to buy a certain product and encourage aggressive purchasing decisions. One trick is that promotion is able to stimulate demand for a product. With the promotion, it is expected that consumers will want to try these products and encourage existing consumers to buy products more often so that re-purchases will occur and the sales volume of a company's products will increase. Promotion is an important factor in realizing the sales goals of a company. In order for consumers to be willing to subscribe, they must first be able to try or research the goods produced by the company, so that buyers can be sure of these goods. Targeted promotion is expected to have a positive effect on increasing sales. Promotion is an important aspect of marketing management and is often said to be a continuous process. With promotion, people who are not interested in buying a product will be interested and try the product so that consumers make a purchase. The type of promotional mix is ​​the combination of the best strategies from the variables of advertising, personal selling, and other promotional tools, all of which are planned to achieve the goals of the sales program. This study aims to examine the effect of promotion on glove purchasing decisions. Respondents of this study used 150 research samples at various hospitals, namely doctors and health workers, the tools used in this study used the PLS (Partial Least Square) analysis method. The results of this research are the effect of promotion on purchasing decisions accepted. Keywords: Sales Promotion, Purchasing Decision
The Effect of Service Quality on Gojek Online Customer Satisfaction Rizqi, Muhammad; Syafarudin, Afriapollo
Ilomata International Journal of Tax and Accounting Vol 2 No 2 (2021): April 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v2i2.220

Abstract

Good service quality can be a competitive advantage for service companies. Quality of service is also the key to success. Whether or not the quality of service for goods or services depends on the ability of producers to consistently meet consumer expectations. Service quality is said to be satisfactory if the service felt is the same or exceeds the expected service quality. Services like this are perceived as quality and satisfying services. These consumer expectations are reflected in good service, warm hospitality, courtesy, punctuality, and speed which are important values ​​expected by consumers. Satisfied consumers will indirectly encourage word-of-mouth recommendations, and can even improve the company's image in the eyes of consumers. Therefore, service quality must be the main focus of company attention because it can create customer satisfaction. This study aims at the influence of service quality on customer satisfaction. Respondents of this study used 100 research samples on Gojek brothers, the tools used in this study were using the PLS (Partial Least Square) analysis method. The results of the analysis of this study are the effect of service quality on customer satisfaction
Mediating Effects of Auditor Expertise on the Effect of Locus Of Control and Organizational Commitment on Auditor Performance Supriadi, Iman; Harjanti, Wulandari; Maghfiroh, Rahma Ulfa
Ilomata International Journal of Tax and Accounting Vol 2 No 2 (2021): April 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v2i2.222

Abstract

The bookkeeping occupation has actually an essential function in offering dependable monetary info for the federal authorities, financiers, creditors, investors, workers, debtors, in addition to for the general public as well as various other curious celebrations. This study intends towards analyze the effect of locus of control, auditor expertise, and organizational commitment on auditor performance, towards analyze as well as evaluate whether auditor proficiency mediates the impact of locus of command as well as business dedication on auditor efficiency. This type of research is a quantitative study with a causal approach. Data collection was carried out by dispersing questionnaires straight towards auditors that operate at the Tax obligation Bookkeeping Solid in Surabaya. The results showed that locus of control had a positive effect on auditor expertise and auditor performance. The same thing happened to the organizational commitment variable. Auditor expertise has a significant effect on auditor performance and auditor expertise variable has the ability to moderate the impact of locus of command as well as business dedication on auditor efficiency. This examine shows the impact of locus of command as well as business dedication on auditor efficiency. The outcomes revealed that if the auditors have actually a higher dedication towards the company, it will result in increased performance. These findings have implications for the inculcation of organizational and professional values ​​in auditors.
The Determinants Factors of Capital Expenditure Ishak, Jouzar Farouq; Sari, Yeni Priatna; Dwitayanti, Yevi; Mauluddi, Hasbi Assidiki
Ilomata International Journal of Tax and Accounting Vol 2 No 2 (2021): April 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v2i2.224

Abstract

This study examines the determinant factors of capital expenditure government, through local own-source revenue, revenue sharing fund, general allocation fund, and special allocation fund. The data was collected from 23 provincial government in Indonesia. The method used is multiple regression in provincial government in 2010-2019. The regression results support all hypotheses, but not the fourth hypothesis. This study shows that provincial government can not to be autonomous and need funding from central government. This study offers a robust link between local own-source revenue and balance fund by examining how their interaction produces a variation in the level of capital expenditure.
Implementation of Earmarking Tax Policy on Motor Vehicle Taxes in Bekasi City Novlyani, Citra
Ilomata International Journal of Tax and Accounting Vol 2 No 2 (2021): April 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v2i2.237

Abstract

The phenomenon in the research is that there are still many congestion points due to the lack of road construction, lack of infrastructure related to road maintenance, and inadequate transportation modes. This study aims to analyze the Implementation of Earmarking Tax Policy on Vehicle Tax Collection in Bekasi City along with the constraints and efforts in implementation. The theory used in this study is the implementation theory of Ripley and Franklin with 3 indicators of implementation, the level of compliance, smooth routines and functions, and the realization of desired performance and impact. The research method used a qualitative approach with descriptive specificity.The result of the research is the implementation of the Earmarking Tax Policy on the Collection of Motor Vehicle Tax in Bekasi City for the compliance of the implementer in the matter of levying already in accordance with the regulation, but the allocation has not been maximal yet. Functional routine implementers are not yet maximal because there are still few technical issues and separation of funding post / account in the allocation, and no further regulations regarding technical and standard operating procedure (SOP) for earmarking tax funds cannot be seen and controlled. The realization of the performance and the desired impact is also not optimal because there are still many congestion points and road structures that are still not good and adequate public transportation for the entire reach of the City of Bekasi.

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