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INDONESIA
Jurnal Akuntan Publik
Published by Universitas Katolik Widya Karya Malang
ISSN : 2986447X     EISSN : 29864496     DOI : 10.59581
Core Subject : Economy,
Economics, Econometrics & Finance
1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 69 Documents
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Pengaruh Laju Pertumbuhan, Kontribusi dan Potensi Pajak Bumi Dan Bangunan Terhadap Penerimaan Pajak Dalam Negeri Tahun 2020 – 2022 Ferinda Yuni Yanti
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1052

Abstract

Land and Building Tax is a type of tax that applies in Indonesia. As a type of direct tax, Land and Building Tax has an important role in domestic tax revenue. This study aims to determine the effect of the growth rate, contribution and potential of Land and Building Tax on Domestic Tax Revenue. By using purposive sampling as a method for determining the sample and statistical testing in the form of descriptive analysis, classic assumption test and partial t test as a reference for testing the hypothesis, the results obtained are that the results of the t-test variable growth rate of Land and Building Tax is 1.127 with a significance level of 0.263. Significance value 0.263 > 0.05. Based on the test results, it can be stated that the variable growth rate of Land and Building Tax has no effect on the variable Domestic Tax Revenue. The results of the t-test variable contribution of Land and Building Tax is 11.572 with a significance level of 0.000. Significance value 0.000 <0.005. Based on this test, it can be stated that the Land and Building Tax Contribution variable has a positive and significant influence on Domestic Tax Revenue. The result of the t-test for the variable potential for Land and Building Tax is 2.242 with a significance level of 0.027. Significance value 0.027 > 0.05. Based on the test results, it can be stated that the potential variable of Land and Building Tax has no positive and insignificant influence on Domestic Tax Revenue.
Pengaruh Insentif Pajak dan Growth Opportunity Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Yang Bergerak di Bidang Industri dan Konsumsi yang terdapat di Bursa Efek Indonesia Pada Tahun 2020 - 2021 Rizka Krisna Yulia
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1073

Abstract

Accounting conservatism as a precautionary principle in financial reporting where companies are not in a hurry to recognize, measure assets and profits and immediately recognize losses and debts that have the possibility of occurring. This study aims to determine the effect of tax incentives and growth opportunities on accounting conservatism in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the period 2020 - 2021. The samples in this study were 20 manufacturing companies in the consumption industry sector over a period of 2 years. Data analysis was carried out by descriptive analysis then followed by the classic assumption test in the form of a normality test, multicollinearity test, heteroscedasticity test, autocorrelation test then for hypothesis testing a partial t test was carried out. The result of the partial test t of the tax incentive variable is 0.121 with a significance level of 0.904. Significance value of 0.904 > 0.05 which indicates that tax incentives have no effect on accounting conservatism. The result of the t partial test for the growth opportunity variable is 1.014 with a significance level of 0.317. Significance value 0.317 > 0.05. Based on these results, it can be stated that growth opportunity has no effect on accounting conservatism.
Analisis Penerapan IFRS 16 Pada PT Garuda Indonesia (Persero) Tbk Filipe Sekar Prasetyani
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.1277

Abstract

The International Accounting Standards Board (IASB), issued International Financial Reporting Standards (IFRS) 16 which treats all leases as finance leases within the lessee company. The lease will be capitalized according to the present value of the lease payments and report the lease asset and liability on the company's balance sheet. With the enactment of IFRS 16, IAS 17 no longer applies. So this research highlights the changes that will occur in financial reports and financial ratios after the enactment of IFRS 16 in the company PT Garuda Indonesia Persero, Tbk which is listed on the Indonesia Stock Exchange (BEI). The method used in this research is the Library Method, namely collecting data and information from books and literature including journals from valid sources to strengthen the theoretical basis and as a basis for reference in writing research and the Document method, namely by collecting data from the object being observed, data is form the 2017 audited financial report. The results obtained from this research are that there was a change in profit of (146,764,604) due to a decrease in operating expenses of 663,142,477 due to the elimination of operating lease expenses. An increase in the number of non-current assets of 6,284,596,468. An increase in the number of long-term liabilities that are due within one year. amounting to 1,386,075,496 Additional long-term finance lease liabilities amounting to 4,751,756,386 Decreased current ratio by 21% There was an increase in Total Debt to Total Asset ratio by 14% There was an increase in Debt to Equity ratio by 525% There was an increase in Net Profit Margin by 3%
Peranan Keterampilan Pegawai Dalam Pengelolaan Surat Menyurat Terhadap Efektivitas Kinerja Pegawai Di Dinas Perindustrian Perdagangan Energi Dan Sumber Daya Mineral Provinsi Sumatera Utara Diah Rizki Syahrani Nst; Arnida Wahyuni Lubis
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1483

Abstract

The background to this research is that companies consist of a number of individuals who work together to achieve various goals in the fields of business, profession, social, and so on. One important thing is to provide the best service to external parties by carrying out written communication between agencies related to the company. The importance of the employee's role in managing employee activities cannot be ignored. This can be done in large or small scale companies, or even in the company's activities themselves. Communication between employees, involving planning, organizing, determining, distributing and delivering activities, is a very important factor for the success of a company, one of which is in terms of correspondence. The aim of this research is to understand, identify and analyze the effectiveness of employee performance in managing correspondence at the Department of Industry, Trade, Energy and Mineral Resources of North Sumatra Province. The results can be concluded that the effectiveness of employee performance in the role of employee skills in managing correspondence in the Department of Industry, Trade, Energy and Mineral Resources of North Sumatra Province has indicators in assessing it, including work performance results, discipline, coordination, skills, responsibility, Employee understanding of the tasks/fields to be carried out, Receive complaints from superiors regarding the results of the work carried out.
Penerapan Perhitungan PPH Pasal 21 Berdasarkan Undang – Undang Harmonisasi Peraturan Perpajakan Tahun 2021 Terhadap Take Home Pay Karyawan Tetap Isnaini Azzahra; Fauziyah Fauziyah; Srikalimah Srikalimah
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1494

Abstract

The government passed Law on Harmonization of Tax Regulations no. 7 of 2021 In an effort to restore economic stability after the pandemic. In this provision, there are six changes regulated, one of which is regarding changes to the income tax rate in article 21. These changes in rates have been adjusted to reflect the conditions of society when facing the Covid-19 pandemic. The aim of this research is to analyze changes before and after the implementation of the Law on Harmonization of Tax Regulations in all Pizza Hut Branches in Kediri City. The method used in this research is descriptive quantitative with data collection techniques through observation and interviews. The results of the research show that the Take Home Pay of employees at Pizza Hut Restaurant according to the Law on Harmonization of Tax Regulations is IDR 154,555,773 and according to the Income Tax Law it is IDR 154,015,439. Meanwhile, at Pizza Hut Delivery Branch 2, the total employee take home pay according to the Law on Harmonization of Tax Regulations is IDR 119,712,095 and according to the Income Tax Law it is IDR 119,374,160. Take Home Pay for permanent employees with PKP below IDR 50,000,000 does not change because it is still within one layer of the tax rate. It is hoped that this research can contribute to companies in optimizing employee income tax calculations so that they can increase employee take home pay.
Pengaruh Akuntabilitas dan Fairness Terhadap Kinerja Keuangan PT. L-Hijrah Tour & Travel Medan Manna Wassalwa; Fauzi Arif Lubis; Aqwa Naser Daulay
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1495

Abstract

This research aims to analyze the influence of accountability and fairness on the financial performance of PT. L-Hijrah Tour & Travel Medan. This research uses primary data by distributing questionnaires as a research source and secondary data in the form of financial reports of PT. L-Hijrah Tour & Travel Medan from 2018-2022. The respondents in this research were employees of PT. L-Hijrah Tour & Travel Medan with 30 responses. The sampling method used in this research is saturated sampling, while the data analysis method is carried out using the multiple linear regression method supported by the SPSS version 22 program. The results of this research show that accountability has a smaller and significant effect, 0.05 (0.002 < 0.05), meaning that in this study Ho was rejected and Ha was accepted. Accountability influences the financial performance of PT. L-Hijrah Tour & Travel Medan.
Analisis Pengukuran Kinerja Keuangan Pemerintah Daerah Kota Medan Menggunakan Value for Money Pada Badan Pengelola Keuangan dan Aset Daerah Kota Medan Syahirah Syahirah; Muhammad Yafiz; Nur Fadhilah Ahmad Hasibuan
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1623

Abstract

This study aims to determine the measurement of the financial performance of the Regional Government of Medan City using value for money at the Regional Financial and Asset Management Agency of Medan City. This research uses a descriptive qualitative approach method. Data collection techniques in this study are in the form of interview techniques and documentation techniques. Based on the results of the study obtained namely, The Financial Performance of the Medan City Government as measured by the economic ratio from 2017-2021 can be said to be economical because based on the economic ratio calculated for 5 years, the overall average is 77%, which is included in the economic category because the economic ratio level is less than 100%. In terms of efficiency, from 2017-2021, the overall average is 95%, which is included in the efficient category because the efficiency ratio level is less than 100%. And in terms of effectiveness from 2017 – 2021, the overall average is 85%, which is included in the ineffective category because the effective ratio level is still below 100%.
Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) Dalam Upaya Meningkatkan Pembangunan dan Pemberdayaan Masyarakat Pada Desa Lambou Darul Ihsan Kecamatan Bukit Malintang Kabupaten Mandailing Natal Fadilah Dalimunthe; Mustapa Khamal Rokan; Nurwani Nurwani
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1624

Abstract

This research aims to determine the accountability of managing village fund allocations in an effort to increase development and community empowerment in Lambou Darul Ihsan Village, Bukit Malintang District, Mandailing Natal Regency. This research uses a descriptive qualitative approach methodology, data collection techniques in this research are interview, observation and documentation techniques. Based on the research results, it was found that accountability in the management of village fund allocation in an effort to increase development and community empowerment in Lambou Darul Ihsan village in 2022 has been implemented in accordance with Minister of Home Affairs Regulation No. 20 of 2018 starts from planning, implementation, administration and reporting, while at the accountability stage both technically and administratively it is good, but sometimes there are inhibiting factors in preparing the report because the management still lacks experience and limited education, but this can be overcome because of the District government always provide coaching.
Analisis Peran Fasilitas Kerja terhadap Kinerja Pegawai Dinas Perindustrian, Perdagangan, Energi, dan Sumber Daya Sumatera Utara Bidang Ilmea (Pengembangan Industri Logam Mesin Elektronika dan Aneka) Putri Ranggaini Caniago; Laylan Syafina
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1643

Abstract

The purpose of this study was to determine the role of employee work facilities at the North Sumatra Department of Industry, Trade, Energy and Resources in the field of ILMEA (Development of Metal Machinery Electronics and Various Industries). The method used in this research is descriptive qualitative research method. The results of this study indicate that there is a role for work facilities in employee performance at the office of the North Sumatra Department of Industry, Trade, Energy and Resources in the field of ILMEA (Development of Metal Machinery Electronics and Various Industries). This is indicated by the work done by employees will be more effective if they have adequate facilities.

Page 7 of 7 | Total Record : 69

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