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Ali Afif
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ali.afif@upb.ac.id
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+6285750141000
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akuntansi@upb.ac.id
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Universitas Panca Bhakti Pontianak. Jl. Komodor Yos Sudarso No.1, Sungai Beliung, Kec. Pontianak Barat, Kota Pontianak, Kalimantan Barat 78244
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INDONESIA
Jurnal Akuntansi, Auditing dan Investasi (JAADI)
Published by Universitas Panca Bhakti Pontianak
ISSN : 27982157     EISSN : 27982157     DOI : -
Core Subject : Economy, Humanities, Science, Education, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences
Jurnal Akuntansi, Auditing dan Investasi (JAADI) diterbitkan oleh jurusan akuntansi FE-UPB Pontianak, terbit dua kali dalam satu tahun yakni bulan Juni dan Desember. JAADI bertujuan sebagai wadah atau media informasi dan pertukaran artikel ilmiah bagi para praktisi dan pemerhati bidang ilmu di bidang Ekonomi dan Bisnis. Editor JAADI menerima artikel ilmiah hasil penelitian empiris dan kajian teori terkait ilmu bidang Ekonomi dan Bisnis yang dapat memberikan kontribusi dalam pengembangan praktik dan memperkaya literatur. Ruang lingkup jurnal adalah: Akuntansi Keuangan, Auditing, Perpajakan, Sistem Informasi Akuntansi, Akuntansi Pelayanan Publik, Akuntansi Manajemen Strategis, Akuntansi Internasional, Modal Intelektual, Akuntansi Perilaku, Akuntansi dan Audit Forensik, Pendidikan Akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 1 No 2 (2021): JURNAL AKUNTANSI, AUDITING " : 6 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (PKB) PADA UNIT PELAYANAN PENDAPATAN DAERAH (UPPD) PONTIANAK WILAYAH II Dwi Widyastuti, Reni; Anggraini , Mira
E-Jurnal Akuntansi, Auditing & Investasi Vol 1 No 2 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study aims to determine the effect of local taxpayer awareness, tax socialization, tax sanctions and income levels on taxpayer compliance in paying motor vehicle taxes at UPPD Pontianak Region II. The data collection in this research is by using interview, observation, and questionnaire (questionnaire) methods. There are several research methods used in this study, including data quality tests consisting of validity and reliability tests, classical assumption tests consisting of normality tests, multicollinearity tests, and heteroscedasticity tests, and hypothesis testing consisting of multiple linear regression analysis. , t test (partial test), f test (simultaneous test), and coefficient of determination (Adjusted-R2). The results of this study indicate that the level of income affects taxpayer compliance in paying motor vehicle taxes at UPPD Pontianak Region II. Meanwhile, awareness of local taxpayers, socialization of taxation, and tax sanctions have no effect on taxpayer compliance in paying Motor Vehicle Tax at UPPD Pontianak Region II.
AKUNTANSI DI LIHAT DARI SUDUT PANDANG FILSAFAT : STUDI LITERATUR Rahmawati , Menuk; Carmidah; Sukirno
E-Jurnal Akuntansi, Auditing & Investasi Vol 1 No 2 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

Financial information in the form of numbers is not yet fully reliable, this is indicated by the existence of financial scandals involving large companies, such as Enron in America in 2002. This phenomenon is the rationale for finding solutions to help overcome potential financial statement irregularities. This study seeks to review the objectives of accounting as seen from the perception of philosophy as a solution to suppress financial statement irregularities. Using meta-analysis by conducting a scientific study of a number of related literature to find scientific truths that are objective, verifiable and communicated to fulfill their functions, namely making descriptions, explaining, developing theories, making predictions and exercising control. The results of the literature show that the field of accounting science is not perfect, it needs to be tested continuously for change, philosophy can be used in the field of accounting with goals based on service to society (social activities) and the emphasis on human factors is more concerned with reducing the dominance of accounting objectives that appear to take into account consequences arising from the financial statements
ANALISIS PENGARUH PEMAHAMAN DAN KESADARAN WAJIB PAJAK DAERAH TERHADAP KEPATUHAN MEMBAYAR PAJAK DI KOTA PONTIANAK Risal; Sutanto, Burhan
E-Jurnal Akuntansi, Auditing & Investasi Vol 1 No 2 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This research aims to determine the effect of understanding and awareness of local taxpayers on compliance with paying taxes in the city of Pontianak. Sampling in this research using simple random sampling. Data collection techniques using observation, interviews, questionnaires. While hypothesis testing is done by using multiple regression analysis techniques. Based on the results of the analysis, the understanding variable has a significant effect on tax compliance, while the taxpayer awareness variable has no effect on tax compliance.
IMPLEMENTASI PENGELOLAAN KEUANGAN PELAKU UMKM BERDASARKAN SAK-EMKM Afif, Ali
E-Jurnal Akuntansi, Auditing & Investasi Vol 1 No 2 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This research was conducted on SMEs to analyze financial management. The results of financial management play a role in knowing the right steps for MSME actors to manage their business. This research method uses a qualitative form, namely by explaining various phenomena experienced by researchers from various literature sources. The limitations in this research approach are in every report that has been made by MSME actors, after that the researcher explains various theories and then prepares financial statements based on SAK EMKM. Based on the results of the research that has been carried out along with the descriptions that have been put forward regarding the discussion of financial statement analysis of MSME business actors, it can be concluded that MSME business actors have not been able to compile financial reports based on SAK EMKM. This can be seen from the evidence of the data that the researcher received, which is only in the form of recording the entry and exit of cash, recording the number of sales and purchases, and records of costs incurred. The inability of MSME actors in compiling financial reports based on SAK EMKM is due to a lack of information and processes as well as socialization in financial management.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENINGKATAN LABA (STUDI KASUS PADA PT. KAPUAS PERMATA MEDIFARMA PONTIANAK) Jaurino
E-Jurnal Akuntansi, Auditing & Investasi Vol 1 No 2 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

The purpose of the study was to determine whether credit sales, accounts receivable turnover and bad debts had a partial or simultaneous effect on operating profit. The research method uses quantitative methods, or statistical analysis with 36 samples obtained from the monthly financial statements of PT. Kapuas Permata Medifarma for three periods, from 2018 - 2020. The research variables used are the independent variables (Credit Sales, Accounts Receivable Turnover and Uncollectible Accounts) and the Dependent Variable (Operating Profit). Hypothesis testing using multiple linear regression with t test and F test and correlation test. The results showed that partially credit sales had a significant effect on operating profit, while the turnover of receivables and bad debts had no significant effect on operating income. Simultaneously credit sales, accounts receivable turnover and bad debts have an effect on operating profit. When viewed from the level of correlation that credit sales have a very strong relationship with profit, while the turnover of receivables and bad debts has a low relationship with profit. Keywords: Credit Sales, Accounts Receivable Turnover, Doubtful Accounts and operating profit
TINGKAT KEPATUHAN WAJIB PAJAK DI MASA NEW NORMAL PADA UMKM DI KOTA PONTIANAK Sari, Wilda; Kristiawati, Endang; Wulandari, Renny
E-Jurnal Akuntansi, Auditing & Investasi Vol 1 No 2 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study aims to determine the level of taxpayer compliance in payingtaxes in the new normal period and economic recovery for UMKMactors in the city of Pontianak. The population in this study were UMKMactors in Pontianak City, while the sample in this study were UMKMactors in every sub-district of Pontianak City which were classified asmicro and small business actors. The research method uses a qualitativeapproach. The results of this study indicate that taxpayers who stillsurvive in the economy in the new normal period still have a level ofcompliance in taxation by considering the many policies provided by thegovernment for UMKM actors so that it does not affect their obligationsin taxation. Keywords: Taxpayer compliance, the new normal period, UMKM

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