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The Institutions of Research and Community Service (IRCS) YKPN School of Business Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta Jalan Seturan, Sleman, DIY 55281 Telp. (0274) 486160, 486321 Fax. (0274) 486155
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INDONESIA
Jurnal Akuntansi Dan Manajemen
Published by Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta
ISSN : 08531269     EISSN : 2621704X     DOI : https://doi.org/10.53916/jam
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Manajemen is an Economic, Management, and Accounting Journal published by the Sekolah Tinggi Ilmu Ekonomi Yayasan Keluarga Pahlawan Negara as a medium to study various phenomena or problems as well as the results of research related to Economics, Management, and Accounting in a broad sense. Jurnal Akuntansi dan Manajemen is published three times a year, every April, August, and December. Editors receive articles from anyone whether written in Indonesian or English. Jurnal Akuntansi dan Manajemen focuses related on various themes, topics, and aspects of accounting, including (but not limited) to the following topics: Financial Accounting Managerial Accounting Public Sector Accounting Public Investment Public Procurement Sharia/Islamic Accounting Islamic Investment Accounting for Masjid, Zakat and Waqf Institution Auditing and Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Behavioral Investment Accounting Education Tax Accounting (Not Taxation) Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems Information Technology Investment and Governance Environmental Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 36 Documents
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PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, SOSIALISASI PAJAK, RELAKSASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MENGGUNAKAN E-FILING SELAMA MASA PANDEMI Sri Ayem; Aristo Tatag Staquf
Jurnal Akuntansi Dan Manajemen Vol 33 No 3 (2022): JAM Vol 33 No 3 Desember 2022
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i3.63

Abstract

This study aims to examine the effect of modernizing the tax administration system, tax socialization, tax relaxation on taxpayer compliance in using e-filing during the COVID-19 pandemic on individual taxpayers in the city of Yogyakarta. To test the hypothesis used primary data. The data analysis technique used is the analysis by modernizing the tax administration system, tax socialization, tax relaxation as a variable (X) and taxpayer compliance as a variable (Y).. Tax relaxation has a positive effect on individual taxpayer compliance during the COVID-19 pandemic with a t-count value of 5.233 which is greater than the t-table value of 1.988 with a significance value of 0.000.
PENGARUH KUALITAS PRODUK, KUALITAS PELAYANAN, DAN PERSEPSI HARGA TERHADAP KEPUASAN PELANGGAN GUDEG YU DJUM YOGYAKARTA JL. WIJILAN No. 31 KOTA YOGYAKARTA Abdul Makbud; Ida bagus Nyoman; Bernadetta Diansepti Maharani
Jurnal Akuntansi Dan Manajemen Vol 33 No 3 (2022): JAM Vol 33 No 3 Desember 2022
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i3.64

Abstract

This study was conducted to analyze the variables that affect customer satisfaction Gudeg Yu Djum Yogyakarta. The independent variables consist of Product Quality (X1), Service Quality (X2), and Price Perception (X3). The dependent variable is Customer Satisfaction (Y). The sample taken is the customer Gudeg Yu Djum Jl. Wijilan No.31 Yogyakarta who bought and consumed Gudeg Yu Djum products Jl. Wijilan No.31 Yogyakarta. The number of samples taken amounted to 100 respondents using a purposive sampling technique. The analytical tool used is SPSS25. Based on the results of the analysis and discussion using multiple regression analysis shows that product quality, service quality, and price perception have a significant positive effect on customer satisfaction. Partially, product quality has a negative significant effect on customer satisfaction. Partially, service quality has a positive significant effect on customer satisfaction. Partially, price perception has a significant negative effect on customer satisfaction, while simultaneously product quality, service quality, and price perception have a significant positive effect on customer satisfaction.
PENGARUH SOSIALISASI PAJAK, PEMAHAMAN AKUNTANSI, DAN TINGKAT PENDAPATAN TERHADAP KEPATUHAN WAJIB PAJAK SEKTOR UMKM Fauzan Zharfan Syah Iskandar; Erlina Herowati
Jurnal Akuntansi Dan Manajemen Vol 33 No 3 (2022): JAM Vol 33 No 3 Desember 2022
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i3.65

Abstract

The existence of MSMEs is one of the most important parts of the Indonesian economy, especially income tax from businesses received. The essence of the existence of taxes as a solution to the limitations of development funds from a government that has the main goal of improving the welfare of the community. This study aims to analyze how tax incentives, tax knowledge, tax socialization, accounting understanding, and income levels fulfill their tax obligations. This study uses quantitative data with primary data sources obtained through online questionnaires in the form of Google Forms. The sample in this study used a purposive sampling method with as many as 50 MSME taxpayers located throughout the Special Region of Yogyakarta. Data processing using SPSS. The tests conducted in this study consisted of descriptive statistical analysis, data quality test, classical assumption test, multiple regression analysis, coefficient of determination test, F test, and t-test. The results of this study indicate that tax incentives, accounting understanding, and income levels have a positive effect on MSME taxpayer tax compliance. Meanwhile, tax knowledge and tax socialization have a negative effect on MSME taxpayer tax compliance.
PENGARUH KARAKTERISTIK AUDITOR INDEPENDEN DAN AFILIASI KANTOR AKUNTAN PUBLIK BEREPUTASI TERHADAP KUALITAS AUDIT Anggreni Dian Kurniawati; Sisianti Dewi Putry; Cahyo Indraswono
Jurnal Akuntansi Dan Manajemen Vol 33 No 3 (2022): JAM Vol 33 No 3 Desember 2022
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i3.67

Abstract

This study aims to provide empirical data about the impact of workload and auditor specialty, two independent auditor characteristics, on audit quality as well as the impact of affiliation with a reputable public accounting firm. In this study, absolute discretionary accruals using the Modified Jones technique are used as a proxy for audit quality. 129 manufacturing businesses registered on the Indonesia Stock Exchange for the years 2017 through 2020 comprise the sample for this study. Data from the Public Accounting Firm's 2017–2020 audited financial reports as well as PPPK data on the number of partners and clients are utilized. Purposive sampling was used to do the sampling. The study found that while the auditor specialization variable had no effect on audit quality, the workload variable had a positive effect on audit quality. The affiliation with a reputable public accounting firm has an effect on audit quality, however this study cannot prove it.
PEMODERASIAN PERPUTARAN ASET TETAP DALAM MENGANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS, DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA EFISIEN ATAU LABA OPORTUNISTIK Deden Iwan Kusuma; Citra Dindha Firmana Puspa Agny
Jurnal Akuntansi Dan Manajemen Vol 33 No 3 (2022): JAM Vol 33 No 3 Desember 2022
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i3.70

Abstract

This study aims to determine the earnings management conducted by the company whether it is efficient earnings management or opportunistic earnings management, because earnings management is common and often done by companies and what factors influence the earnings management behavior of the company. To find out the type of earnings management carried out by the company, it will be measured using Accrual Discretion (DA), while measuring the factors that influence earnings management by the company uses Profitability (Return On Assets (ROA)), Liquidity (Current Ratio (CR)), and Free Cash Flow (FCF). To strengthen researchers' confidence in earnings management carried out by the company, one factor that supports other factors is Perputaran aset tetap (FATO). This research takes data from service companies that have been listed on the Indonesia Stock Exchange during the period 2019-2021 in the Property, Real Estate, and Building Construction sectors. The results of this study indicate that earnings management conducted by companies tends to be opportunistic, profitability and liquidity influence opportunistic earnings management, while free cash flow has an effect on efficient earnings management. Fixed asset turnover does not moderate the effect of the three factors on earnings management.
PENGARUH PROMOSI MELALUI APLIKASI ONLINE, PENGALAMAN KONSUMEN, VARIASI PRODUK, DAN KUALITAS PELAYANAN TERHADAP MINAT BELI KEMBALI PRODUK MIXUE YOGYAKARTA Alfansia Daminta Kartika Patty; Daniel Joel Immanuel Kairupan
Jurnal Akuntansi Dan Manajemen Vol 33 No 3 (2022): JAM Vol 33 No 3 Desember 2022
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i3.71

Abstract

This research was conducted to examine the effect of promotions through online applications, consumer experience, product variety, and service quality on repurchase intentions in Mixue Yogyakarta. The selection of the sample in this study used a purposive sampling method with the criteria of the people of Yogyakarta who had made a purchase at Mixue. The data used is primary data. Data were taken directly by distributing online questionnaires via google form to respondents with a sample of 143 respondents. The results of this study indicate that promotion through online applications (X1), consumer experience (X2), and product variety (X3) have a positive and significant effect on repurchase intentions, while service quality (X4) has no effect on repurchase intentions.
PENGARUH PELAKSANAAN DANA DESA DAN EFEKTIVITAS PROGRAM DESA TERHADAP KUALITAS SUMBER DAYA MANUSIA DI DESA MARGOKATON DAN DESA MARGOLUWIH, KECAMATAN SEYEGAN, KABUPATEN SLEMAN Rizal Hakim; Rudy Badrudin
Jurnal Akuntansi Dan Manajemen Vol 33 No 2 (2022): JAM Vol 33 No 2 Agustus 2022
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i2.72

Abstract

This study aims to identify the Effect of Village Fund Implementation and Village Program Effectiveness on the Quality of Human Resources in Margokatan Village and Margoluwih Village, Seyegan District, Sleman Regency. The type of data used is primary data obtained through the distribution of questionnaires with a google form. Respondents are the people of Margokatan Village and Margoluwih Village. The total number of respondents obtained was 101 people. The data were processed using multiple linear regression analysis techniques and using SPSS. The results of the study show that (1) the implementation of the Village Fund has a positive effect on the Quality of Human Resources in Margokaton Village and Margoluwih Village, Seyegan District, Sleman Regency, (2) Village Program Effectiveness has a positive effect on the Quality of Human Resources in Margokaton Village and Margoluwih Village, Seyegan District, Sleman Regency.
THE EFFECT OF E-FILING POLICY, TAX SANCTIONS, AND TAXPAYER AWARENESS TOWARD TAXPAYER COMPLIANCE IN THE COVID-19 PANDEMIC Narendra Eky Rezia Nuryanto; Lita Kusumasari
Jurnal Akuntansi Dan Manajemen Vol 33 No 2 (2022): JAM Vol 33 No 2 Agustus 2022
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i2.73

Abstract

The research purpose is to examine the effect of E-Filing policies, tax sanctions, and taxpayer awareness on taxpayer compliance during the covid-19 pandemic. This is quantitative research. The research used primary data obtained through a survey method with a questionnaire. The sampling method is convenience sampling collected from 120 taxpayers in Yogyakarta. The analysis is descriptive statistical, classic assumption test, and multiple linear regression. The data analysis technique of this research uses SPSS version 21. The results show that the E-Filing policy, tax sanctions, and taxpayer awareness have positive effects on taxpayer compliance during the covid-19 pandemic. The government can improve taxpayer compliance by managing and improving the E-Filing policies, carrying out routine supervision of taxpayer compliance, and increasing socialization about the importance of taxes for state development.
THE INFLUENCE OF HUMAN RESOURCES, UTILIZATION OF INFORMATION TECHNOLOGY, AND INTERNAL CONTROL ON ACCOUNTABILITY OF “BOS” FUND MANAGEMENT IN THE SULA ISLANDS DISTRICT Hastri Samsudin; Manggar Wulan Kusuma
Jurnal Akuntansi Dan Manajemen Vol 33 No 2 (2022): JAM Vol 33 No 2 Agustus 2022
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i2.74

Abstract

The research purpose is to examine the effect of E-Filing policies, tax sanctions, and taxpayer awareness on taxpayer compliance during the covid-19 pandemic. This is quantitative research. The research used primary data obtained through a survey method with a questionnaire. The sampling method is convenience sampling collected from 120 taxpayers in Yogyakarta. The analysis is descriptive statistical, classic assumption test, and multiple linear regression. The data analysis technique of this research uses SPSS version 21. The results show that the E-Filing policy, tax sanctions, and taxpayer awareness have positive effects on taxpayer compliance during the covid-19 pandemic. The government can improve taxpayer compliance by managing and improving the E-Filing policies, carrying out routine supervision of taxpayer compliance, and increasing socialization about the importance of taxes for state development
PENGARUH PENDIDIKAN PELATIHAN DAN KESEJAHTERAAN TERHADAP PRODUKTIVITAS KERJA KARYAWAN (Studi Kasus pada PT. X Desa Sidareja Kabupaten Purbalingga) Rika Rahayu; Ajeng Sekar Dini
Jurnal Akuntansi Dan Manajemen Vol 33 No 2 (2022): JAM Vol 33 No 2 Agustus 2022
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i2.75

Abstract

This study aims to identify the Effect of Village Fund Implementation and Village Program Effectiveness on the Quality of Human Resources in Margokatan Village and Margoluwih Village, Seyegan District, Sleman Regency. The type of data used is primary data obtained through the distribution of questionnaires with a google form. Respondents are the people of Margokatan Village and Margoluwih Village. The total number of respondents obtained was 101 people. The data were processed using multiple linear regression analysis techniques and using SPSS. The results of the study show that (1) the implementation of the Village Fund has a positive effect on the Quality of Human Resources in Margokaton Village and Margoluwih Village, Seyegan District, Sleman Regency, (2) Village Program Effectiveness has a positive effect on the Quality of Human Resources in Margokaton Village and Margoluwih Village, Seyegan District, Sleman Regency.

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