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Accounting Studies and Tax Journal
Published by PT Penelitian dan Pengembangan Ilmu
ISSN : 30321263     EISSN : 30321263     DOI : 10.62207
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting Studies and Tax Journal (COUNT) is reviewed covers theoretical and applied research in the field of Accounting and Tax. As an information and communication media for practitioners, researchers and academics who are interested in the field of Accounting (Finance, Bussiness, Auditing and Tax) . COUNT Journal always publish 12 times in a year, every Month. Research Scopes: Financial Accounting, Cost Accounting, Management Accounting, Auditing, Tax, Accounting System Information, Islamic Principal Accounting, Public Sector Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 18 Documents
 1   2 
Penyusunan Laporan Keuangan Sesuai Dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) Pada Usaha Jamur Bosque Santa Ompusunggu; Umar Hi Salim; Novi Yanti
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 1 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/ezsdvb26

Abstract

Tujuan penelitian ini untuk mengetahui serta menganalisis tentang laporan keuangan pada UMKM yang ada pada saat ini terutama pada umkm jamur bosque yang pada saat ini menjadi objek penelitian saya.  Metode ini bersifat kualitatif, Teknik analisis yang digunakan adalah melakukan studi pendahuluan atau memasuki lapangan, melakukan penelitian, setelah selesai penelitian kita dapat menggambarkan atau membandingkan suatu data yang telah diteliti . Hasil analisis peneliti bahwa secara  halnya saya melakukan penelitian pada jamur bosque setelah melakukan Teknik analisis saya bisa menarik kesimpulan bahwa jamur bosque ini tidak melakukan laporan keuangan menurut sak emkm dan maka dari itu saya sebagai peneliti mengambil objek dari umkm jamur bosque.
The Impact of Audit Quality, Attributes of The Audit Committee, and Institutional Ownership on the Promptness of Financial Reporting Thetty Surienty Rajagukguk
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 1 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/1jbrsz07

Abstract

This research investigates and tries to find empirical evidence regarding the impact of audit quality, audit committee characteristics, and institutional ownership on the timeliness of submitting financial reports. The method’s approach applied in this research is associative quantitative research using secondary data in the form of annual financial reports taken from the official website of the Indonesia Stock Exchange. All Food and Beverage sector companies listed on the Indonesian Stock Exchange are the population for this research. The sample was selected by applying a purposive sampling technique using predetermined criteria. The total number of samples used was 60 data over a research period of 5 years. The analytical method applied in this research is multiple linear analysis using the Eviews 9 program. The findings of this research show that there is an impact of auditor quality on the timeliness of submitting financial reports, while the size of the audit committee, frequency of audit committee meetings, and institutional ownership do not have a significant influence on the timeliness of submitting financial reports.
Impact of Tax Knowledge, Tax Rates, Tax Payment Methods, Tax Sanctions on Taxpayer Compliance LevelsMicro Small and Medium Enterprises Asri Ady Bakri
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 1 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/stfetk37

Abstract

The objective of this inquiry is to evaluate the impact of tax knowledge, tax rates, tax payment mechanisms, and tax sanctions on compliance among MSME taxpayers in Sumenep, Madura. The X variables consist of tax knowledge, tax rates, tax payment mechanisms and tax penalties. The Y variable is Micro Small and Medium Enterprises taxpayer compliance. The population consists of MSME taxpayers. The sampling technique used simple random sampling, and 132 sources were obtained. The data used is primary data taken using a questionnaire. This research uses a multiple linear analysis method processed with SPSS 24. The results of this research show that partially tax knowledge has a significant impact of 0.047. Tax rates have a significant effect of 0.000, tax payment mechanisms have a significant effect of 0.002 and tax penalties have a significant effect of 0.023. Meanwhile, simultaneously tax knowledge, tax rates, tax payment mechanisms, tax sanctions have a significant impact on taxpayer compliance of 0.000.
Literature Review: How Competency, Auditor Professionalism, and Integrity Influence Internal Audit Quality Asri Ady Bakri
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 1 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/dcen7x47

Abstract

Previous research is very important in a research or scientific article. Relevant research functions to strengthen theories and phenomena of relationships or influences between variables. This article reviews. Factors that influence Internal Audit Quality, namely: Competence, Auditor Professionalism and Integrity. The purpose of writing this article is to determine the influence of Competency, Auditor Professionalism and Integrity on Internal Audit Quality. Article results are: Competency, Auditor Professionalism and Integrity influences Internal Audit Quality.
Tax Literacy, Tax Sanctions, Taxpayer Awareness and Quality of Tax Services on Taxpayer Compliance in Payment of Land and Building Taxes in Dumai City (Riau) Muhammad Hidayat
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 1 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/x82pe081

Abstract

This research examines the influence of tax knowledge, tax sanctions, taxpayer awareness, and tax service quality on taxpayer compliance in paying land and building taxes. This research uses primary data with samples distributing questionnaires. The sampling  with a total of 97 questionnaires distributed. The dependent or dependent variable in this research is land and building tax compliance. The independent variables in this research are tax knowledge, tax sanctions, taxpayer awareness, and tax service quality. Testing this hypothesis uses multiple regression. The results of the research show that tax knowledge has no significant effect on taxpayer compliance, tax sanctions have no significant effect on taxpayer compliance, taxpayer awareness has no significant effect on taxpayer compliance, and tax service quality has no significant effect on mandatory compliance tax.
The Influence of Financial Technology on the Advancement of Financial Inclusion in Micro, Small, and Medium Enterprises (MSMEs) in West Java Ajeng Andriani Hapsari; Devy Mawarnie Puspitasari
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 1 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/5v4t9q48

Abstract

The aim of composing this article is to investigate how a whole lot of impact on fintech (risk and investment management, market provisioning, and cashless society) has on financial inclusion (financial knowledge, financial behavior and financial attitudes) in MSMEs in West Java. The research completed is a kind of quantitative study. The population of this research is the MSME industry in West Java with a focus on the usage of archival statistics. This research uses descriptive evaluation and classical assumption exams. The results indicate that the financial technology variables (risk and investment and market provisioning) have no effect on economic inclusion (financial knowledge, financial behavior and financial attitudes) while the fintech variables (cashless society) have an impact on financial inclusion (financial knowledge, financial behavior and financial attitudes).
Pengaruh Penerapan Sistem Akuntansi Daerah Dan Kompetensi SDM Terhadap Informasi Laporan Keuangan Pada Dinas Kependudukan Dan Pencatatan Sipil  Kabupaten Tabalong Fakhri; Maria Ester Yellyta
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 1 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/erm3r756

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis  pengaruh  penerapan  sistem  akuntansi keuangan daerah dan kompetensi sumber daya manusia terhadap informasi laporan keuangan daerah pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Tabalong, dan untuk  mengetahui dan menganalisis pengaruh penerapan sistem akuntansi keuangan daerah dan kompetensi sumber daya manusia berpengaruh secara parsial terhadap informasi laporan keuangan daerah pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Tabalong, serta untuk mengetahui variabel dominan yang berpengaruh terhadap informasi laporan keuangan daerah pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Tabalong. Hasil penelitian menunjukkan Sistem Akuntansi Keuangan Daerah Dan Kompetensi Sumber Daya Manusia Berpengaruh Secara Simultan Terhadap Informasi Laporan Keuangan Daerah Pada Dinas Kependudukan Dan Pencatatan Sipil Kabupaten Tabalong. Sedangkan Penerapan Sistem Akuntansi Keuangan Daerah Tidak Berpengaruh Signifikan Secara Parsial  Terhadap Informasi Laporan Keuangan Daerah Pada Dinas Kependudukan Dan Pencatatan Sipil Kabupaten Tabalong. Kompetensi Sumber Daya Manusia Berpengaruh Secara Parsial dan Signifikan Terhadap Informasi Laporan Keuangan Daerah Pada Dinas Kependudukan Dan Pencatatan Sipil Kabupaten Tabalong. Kompetensi Sumber Daya Manusia Berpengaruh Secara Dominan Terhadap Informasi Laporan Keuangan Daerah Pada Dinas Kependudukan Dan Pencatatan Sipil Kabupaten Tabalong.
The Role of Fintech in Transforming Traditional Financial Services Iwan Harsono; Ida Ayu Putri Suprapti
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 1 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/gfzvtd24

Abstract

This research explores the role of Fintech in changing traditional financial services. With a focus on the transformation of the financial industry through technological innovation, this research explores the impact of Fintech in improving efficiency, accessibility and innovation. The literature review provides a clear understanding of key concepts, such as openness (Open Banking), financial security, operational efficiency, financial inclusivity, and user experience. Through a systematic literature review approach, this research investigates the implications of Fintech's transformation of traditional financial services and identifies emerging trends and challenges. Results and discussion include analysis of the impact of Fintech in improving financial services, solving existing problems, and providing a holistic perspective on paradigm shifts in the financial industry. The findings of this research contribute to a deep understanding of the evolution of Fintech and open space for further research in optimizing the benefits of financial technology for society and the global economy.
The Influence of Digital Technology on Financial Management Yanti Budiasih
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 1 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/wb6d3c96

Abstract

This research investigates the impact of digital technology on financial management through a systematic literature review approach. Digital transformation has triggered significant changes in business paradigms, presenting new opportunities and challenges. In the context of financial management, the use of digital payments, artificial intelligence and big data analysis is becoming the new norm. This systematic literature review details the positive effects of digital technology on daily transactions, strategic decision making, and highlights challenges such as data security and changing business models. These findings identify a knowledge gap in the literature, providing a need for further research. These results convey deep insights for practitioners and researchers, guiding the adaptation of policies and strategies in the era of digital transformation.
Financial Inclusion Strategies (Exploring The Landscape Through Systematic Literatur Review) Ida Ayu Putri Suprapti; Iwan Harsono; Himawan Sutanto; Taufiq Chaidir; Gusti Ayu Arini
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 1 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/qfpspk76

Abstract

This research aims to explore financial inclusion strategies through a systematic literature review approach. Using specific keywords in academic databases, this research identifies, filters, and analyzes relevant articles. The research results and discussions highlight key categories, including financial technology, financial literacy, financial infrastructure, policies and regulations, consumer safety, gender equality, cross-sector collaboration, and adaptation to local conditions. This research concludes that a holistic approach that considers these factors is the key to success in achieving effective financial inclusion.

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