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Claudia Wanda Melati Korompis
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INDONESIA
Journal of Governance, Taxation, and Auditing
Published by Indonesia Strategic Sustainability
ISSN : 28306392     EISSN : 29622522     DOI : 10.38142/jogta
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Governance, Taxation and Auditing (JoGTA) is a journal developed by PT Keberlanjutan Strategies Indonesia (Sustainability Strategies Indonesia). The International Journal of Environmental, Sustainability and Social Science aims to related to current research on the scope of the journal also covers accounting information systems, management information systems, finance, government which are part of Governance, taxation and auditing for the achievement of the goals of sustainable development.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 65 Documents
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Evaluation of Accounting System on Inventory Management at General Store PT. Equiport Inti Indonesia Site Bitung Lesa OCTARI; Raykes Hinrich TUERAH; Jery LINTONG
Journal of Governance, Taxation and Auditing Vol. 1 No. 1 (2022): Journal of Governance, Taxation and Auditing (July – October 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.039 KB) | DOI: 10.38142/jogta.v1i1.235

Abstract

This study discusses the evaluation of the accounting system for inventory management at PT. Equiport Inti Indonesia Bitung site. This study aims to find out how the accounting system for inventory management at PT. Equiport Inti Indonesia Site Bitung, to be precise, is the warehouse section as a place to store supplies. The type of research used in this research is descriptive qualitative. The data collection technique used is primary data, namely the results of interviews and secondary data, namely books, journals, theses and the internet, with data collection techniques using observation, interview documentation and literature study. The resource persons are assistant managers and staff working in the accounting department. The results showed the difference between the accounting records carried out by the warehouse function and the accounting function and the amount of physical inventory at the time of stock taking at the end of each month. Therefore, it is necessary to make improvements to the accounting system for inventory management so that the system implemented can benefit the effectiveness of the company’s employee performance. The accounting system and internal control at PT. The Inti Indonesia Bitung Equiport site is considered very weak. The company needs to function correctly and as a shopkeeper, such as an accuracy in recording Request Orders into the Stock Card so that the records made by the warehouse and accounting functions can be appropriate.
Influence Of Hr Competence, Utilization Of Information Technology And Understanding Of Accounting Standards On The Quality Of LPD Financial Statements In UBUD District Ni Kadek Selvi Dwi OKTAPIYANTI; Ida Idam Manik SASTRI; AA Putu Agung Mirah Purnama SARI
Journal of Governance, Taxation and Auditing Vol. 1 No. 1 (2022): Journal of Governance, Taxation and Auditing (July – October 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.788 KB) | DOI: 10.38142/jogta.v1i1.291

Abstract

This study aims to empirically test the Influence of Human Resource Competence, Utilization of Information Technology and Understanding of Accounting Standards on the Quality of Financial Reports. Sample selection was taken by using the purposive sampling method. The data used is secondary data. The population in this study were employees in the finance department in all LPDs in Ubud sub-district, with a total of 32 LPDs. Determining the sample adopted the purposive sampling technique, namely selecting samples based on criteria so that the research sample was 96 samples obtained from the total population multiplied by the year of observation. The data analysis used in this study was a multiple linear regression analysis with a significance level of 5%. The results show that the tax audit has a positive and significant effect on individual tax revenues. Tax collection has a positive and significant effect on individual tax revenues. Tax socialization has a positive and significant effect on individual tax revenues. Suggestions for companies are expected to continue to improve the implementation of audits, tax collection and socialization of taxation. For further research, it is expected to use other variables such as ownership of NPWP.
The Effect Of Tax Audit, Tax Collection And Tax Socialization On Revenue Tax Personnel At The Service Office Tax Primary Denpasar East Ni Nyoman Ayu WIDIGINANTRI; AA Ayu Erna TRISNADEWI; I Gusti Ayu Athina WULANDARI
Journal of Governance, Taxation and Auditing Vol. 1 No. 1 (2022): Journal of Governance, Taxation and Auditing (July – October 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.462 KB) | DOI: 10.38142/jogta.v1i1.295

Abstract

The purpose of this study was to determine the effect of tax audits, tax collection and tax socialization on individual tax receipts at the East Denpasar Pratama Tax Service Office. This study uses primary data in the form of a questionnaire, the data is obtained directly from the source through respondents' answers at the East Denpasar Pratama Tax Service Office. The population in this study includes individual taxpayers who are registered at the East Denpasar Pratama Tax Service Office, amounting to 129,542 people. The research sample amounted to 100 respondents with a sampling technique that is purposive sampling method which has the following criteria: 1) Individual taxpayers who already have a Taxpayer Identification Number (NPWP) as their identity. 2) Individual taxpayers who are registered and active in the East Denpasar KPP Pratama office and have carried out tax payment activities. This study uses three independent variables, namely tax audit, tax collection, and tax socialization. Furthermore, individual tax receipts are used as the dependent variable. This research uses multiple linear regression analysis technique with SPSS software. The results of this study indicate that the tax audit has a positive and significant effect on individual tax revenues. Tax collection has a positive and significant effect on individual tax receipts. Tax socialization has a positive and significant effect on individual tax revenues.
Liquidity, Managerial Ownership and Price to Book Value on Stock Prices in Transportation Sub Sector Companies I Wayan Gede Agus Putra KARANG; Ida Idam Manik SASTRI; Putu Gede Wisnu Permana KAWISANA
Journal of Governance, Taxation and Auditing Vol. 1 No. 1 (2022): Journal of Governance, Taxation and Auditing (July – October 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.854 KB) | DOI: 10.38142/jogta.v1i1.325

Abstract

Stock prices in transportation sub-sector companies are still fluctuating and tend to decline. This indicates that investors' confidence in companies in transportation sub-sector companies is decreasing due to declining stock prices which are assumed to decrease the company's performance, so this causes the market response and investors are not optimistic in investing their capital in companies in transportation sub-sector companies. This study aims to empirically examine the effect of liquidity, managerial ownership and price to book value (PBV) on stock prices in transportation sub-sector companies in 2018-2020. The research method used purposive sampling. This type of data uses quantitative data and secondary data sources. Methods of data collection using the study of documentation. The data analysis technique used multiple linear regression test. The results show that liquidity has no significant effect on stock prices in transportation sub-sector companies in 2018-2020. Managerial ownership and price to book value (PBV) have a positive and significant effect on stock prices in transportation sub-sector companies in 2018-2020.
The Effect of Income and Operating Expenses on Net Profit with Capital EXpenditure as a Moderation Variable (Study on Sector Companies Energy Listed on The Idx Period 2018 - 2021) Febrinia ANASTHASYA; Jullie J. SONDAKH; Claudia W.M. KOROMPIS
Journal of Governance, Taxation and Auditing Vol. 1 No. 1 (2022): Journal of Governance, Taxation and Auditing (July – October 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.787 KB) | DOI: 10.38142/jogta.v1i1.369

Abstract

This study aims to determine the effect of income and operating expenses on net profit with capital expenditure as a moderation variable in energy sector companies listed on the Indonesia Stock Exchange. The type of research method used is quantitative. The population used in this study are energy sector companies listed on the Indonesia Stock Exchange. The samples used in this study were energy sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period that met the predetermined criteria, namely 41 samples. The data source used in this study is secondary data with documentation data collection techniques. The analytical techniques used in this study include descriptive statistical analysis, outer model, inner model and hypothesis testing with the help of the SmartPLS 3.0 program. The results indicate that income affects net profit, operating expenses do not affect net profit and capital expenditure does not moderate the effect of income and operating expenses on net profit.
Behavioral Aspects and Their Effect on The Implementation Of The Regional Financial Accounting System Of Bojonegoro Regency Tsania FITRIANA; Anis WULANDARI; Nurul KOMPYURINI
Journal of Governance, Taxation and Auditing Vol. 1 No. 1 (2022): Journal of Governance, Taxation and Auditing (July – October 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.367 KB) | DOI: 10.38142/jogta.v1i1.390

Abstract

ABSTRACT This research aimed to know how the organization’s behavioral aspects affect the region’s application financial accounting system (case studies on BPKAD Bojonegoro Region East Java). Organization’s behavioral aspects are draw from the psychological and social psychological aspects of attitudes, motivations, emotions, perception, and personality. This type of research is a qualitative analysed with a statistical aid Smart PLS 3.0. Collection methods are being obtained through direct colonisation at the BPKAD office in Bojonegoro. Sample retrieval techniques using purposive sampling with nonprobability sampling methods that match the criteria. The total number of employees fit the criteria of 40. This reseach suggests that emotions, perception, and personality influence region’s application financial accounting system. Whereas attitude and motivation do not affect the region’s application financial accounting system. Keywords: Aspects of organizational behavior, regional application financial accounting system, psyhchology, social psychology
Simple Financial Statements For Individual Companies: Concepts and Technicues Based on Mapalus Philosophy Anneke WANGKAR; Claudia Wanda Melati KOROMPIS; I Dewa Ayu KRISTIANTARI
Journal of Governance, Taxation and Auditing Vol. 1 No. 1 (2022): Journal of Governance, Taxation and Auditing (July – October 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.637 KB) | DOI: 10.38142/jogta.v1i1.391

Abstract

The author aims to provide a concept and technique of simple financial reporting and introduce the benefits of financial accountability. Authors use a qualitative method or approach with phenomenological studies. Mapalus philosophy is appointed to create a concept and technique of financial accountability for the business of an independent, non -manipulative, and objective individual company. The results of this study are expected to contribute to policymakers and especially respective business owners to report their business results as well as possible through techniques and simple and easy-to-understand strategies and ways.
The Effect Of Information Technology Advancement, Personal Engineering Capabilities, and Accounting Information System User Participation on Accounting Information System Effectiveness L.G.P Sri Eka JAYANTI; Ni Luh Kade Dinda DAMAYANTI; A.A Ayu Erna TRISNAWATI; I Ketut Puja Wirya SANJAYA
Journal of Governance, Taxation and Auditing Vol. 1 No. 1 (2022): Journal of Governance, Taxation and Auditing (July – October 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.89 KB) | DOI: 10.38142/jogta.v1i1.396

Abstract

This study aims in this study to determine the effect of sophistication of information technology, personal technical ability and participation of users of accounting information systems on the effectiveness of accounting information systems. The population in this study are employees of the Village Credit Institution (LPD) in the District of Clan with sample which used that is as much 78 person respondents. The data analysis technique used in this research is Multiple Linear Regression, F-Coefficient and t-test. Based on the results of the study, it can be seen that: (1) sophistication technology information take effect positive and significant to system effectiveness information accountancy, where obtained coefficient regression 0.468 and sig 0.039. (2) the ability of personal techniques has a significant positive effect on the effectiveness of information systems accountancy, where obtained coefficient regression as big as 0.568 and sig 0.022. (3) the participation of users of accounting information systems has a significant positive effect on the effectiveness of accounting information systems, where the regression coefficients are 0.273 and sig 0.039. The magnitude of the influence of the independent variable on the sophistication of information technology is 57.1%. Suggestions that can be given by researchers are Lpada Village Credit Institutions (LPD) in Marga District in increasing the effectiveness of accounting information systems can be done by increasing the sophistication of information technology, personal technical skills and participation of users of accounting information systems.
The Effect Of Cash Turnover, Number Of Customers, Leverage And Receivable Turnover On Profitability Ni Nengah Seri EKAYANI; I Gede Ary PUTRAWAN; AA Ayu Erna TRISNADEWI
Journal of Governance, Taxation and Auditing Vol. 1 No. 1 (2022): Journal of Governance, Taxation and Auditing (July – October 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.143 KB) | DOI: 10.38142/jogta.v1i1.397

Abstract

The purpose of this study is to empirically examine the effect of cash turnover , number of customers, leverage and receivables turnover on profitability at LPD Seririt District. The location of this research is the Village Credit Institution (LPD) in Seririt District. The object of the research is cash turnover , number of customers, leverage and receivables turnover on profitability at LPD Seririt District. The population in this study is the LPD of Buleleng Regency, totaling 169 LPD. From a population of 169 LPDs in Buleleng Regency, because the object in this study uses Seririt sub-district, the sample is in study this is whole LPD which there is in Subdistrict seririt, So the sample in this study took 25 samples of LPDs in Seririt District, which met the following sample criteria for all LPDs in Seririt District registered in the LPLPD of Buleleng Regency. The analysis technique used is multiple regression analysis. The results showed that Cash Turnover , Number of Customers, Leverage and Accounts Receivable Turnover had a positive effect on profitability at the Village Credit Institution (LPD) in Seririt District in 2018-2021.
The Influence Of Taxpayer Knowledge, Tax Socialization And Taxpayer Compliance On Taxpayer Compliance In Time Pandemic Covid-19 Ida Ayu Pradnya Kusuma DEWI; Ni Wayan SITIARI; Cokorda Krishna YUDHA
Journal of Governance, Taxation and Auditing Vol. 1 No. 1 (2022): Journal of Governance, Taxation and Auditing (July – October 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.056 KB) | DOI: 10.38142/jogta.v1i1.398

Abstract

This study aims to determine the effect of tax knowledge, tax socialization and tax sanctions on taxpayer compliance. The population in this study is the MSME corporate taxpayer in KPP Pratama North Badung, with the sample using as many as 100 respondents. The data analysis technique used in this research is Multiple Linear Regression, F Coefficient, Determination Test and t-Test. Based on the results of the study, it can be seen that tax knowledge has a positive and significant effect on taxpayer compliance, tax socialization has a significant positive effect on taxpayer compliance and tax sanctions have a significant positive effect on taxpayer compliance. The magnitude of the influence of the independent variable on tax knowledge is 55.4%

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