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ACCOUNTING (132 journals)                     

Showing 1 - 126 of 126 Journals sorted alphabetically
Accountancy     Partially Free   (Followers: 3)
Accounting Analysis Journal     Open Access   (Followers: 4)
Accounting and Finance Research     Open Access   (Followers: 23)
Accounting and Financial Control     Open Access   (Followers: 4)
Accounting Global Journal     Open Access   (Followers: 3)
Accounting History     Hybrid Journal   (Followers: 10)
Accounting History Review     Hybrid Journal   (Followers: 15)
Accounting in Europe     Hybrid Journal   (Followers: 8)
Accounting Research Journal     Hybrid Journal   (Followers: 19)
Accounting Theory and Practice     Open Access   (Followers: 6)
Accounting, Accountability & Performance     Full-text available via subscription   (Followers: 12)
Accounting, Auditing and Accountability Journal     Hybrid Journal   (Followers: 24)
Acta Marisiensis : Seria Oeconomica     Open Access  
Activos     Open Access  
Actualidad Contable Faces     Open Access   (Followers: 1)
Advances in Accounting     Hybrid Journal   (Followers: 10)
Advances in Accounting Education     Hybrid Journal   (Followers: 12)
African Journal of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 12)
Al-Mal : Jurnal Akuntansi dan Keuangan Islam     Open Access  
Applied Finance and Accounting     Open Access   (Followers: 8)
Apuntes Contables     Open Access  
Asia-Pacific Journal of Accounting & Economics     Hybrid Journal   (Followers: 6)
Asian Journal of Accounting Research     Open Access  
Asian Journal of Economics, Business and Accounting     Open Access  
Asian Journal of Finance & Accounting     Open Access   (Followers: 8)
Berkala Akuntansi dan Keuangan Indonesia     Open Access  
Bulletin of Accounting and Finance Reviews     Open Access   (Followers: 1)
China Journal of Accounting Research     Open Access   (Followers: 3)
China Journal of Accounting Studies     Hybrid Journal  
Chulalongkorn Business Review     Open Access  
Cofin Habana     Open Access  
Comptabilité - Contrôle - Audit     Full-text available via subscription  
Comptabilités     Open Access  
Contabilidad y Negocios     Open Access  
Contabilidade, Gestão e Governança     Open Access  
Contaduría y Administración     Open Access  
Copernican Journal of Finance & Accounting     Open Access   (Followers: 2)
Cuadernos de Administración (Universidad del Valle)     Open Access   (Followers: 1)
Cuadernos de Contabilidad     Open Access  
Current Issues in Auditing     Full-text available via subscription   (Followers: 4)
E-Jurnal Akuntansi     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
EL-MUHASABA     Open Access  
Estudios Gerenciales     Open Access  
Financial Reporting     Full-text available via subscription   (Followers: 4)
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi     Open Access  
Indonesian Accounting Review     Open Access  
International Journal of Accounting & Finance Review     Open Access  
International Journal of Accounting and Financial Reporting     Open Access   (Followers: 8)
International Journal of Accounting and Information Management     Hybrid Journal   (Followers: 5)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
International Journal of Auditing Technology     Hybrid Journal   (Followers: 4)
International Journal of Business Reflections     Open Access   (Followers: 2)
International Journal of Finance and Accounting     Open Access   (Followers: 7)
International Journal of Finance and Accounting Studies     Open Access   (Followers: 7)
Journal of Accounting and Business Education     Open Access   (Followers: 1)
Journal of Accounting and Investment     Open Access  
Journal of Accounting and Management     Open Access   (Followers: 11)
Journal of Accounting in Emerging Economies     Hybrid Journal   (Followers: 2)
Journal of Accounting Literature     Hybrid Journal   (Followers: 5)
Journal of Applied Accounting and Taxation     Open Access   (Followers: 1)
Journal of Applied Accounting Research     Hybrid Journal   (Followers: 15)
Journal of Applied Sciences in Accounting, Finance, and Tax     Open Access  
Journal of Auditing, Finance and Forensic Accounting     Open Access   (Followers: 5)
Journal of Banking and Financial Technology     Hybrid Journal   (Followers: 1)
Journal of Cost Analysis and Parametrics     Hybrid Journal   (Followers: 5)
Journal of Economics Finance and Accounting     Open Access   (Followers: 1)
Journal of Economics, Business, & Accountancy Ventura     Open Access  
Journal of Economics, Finance and Accounting Studies     Open Access  
Journal of Empirical Research in Accounting     Open Access   (Followers: 1)
Journal of Federation of Accounting Professions     Open Access  
Journal of Finance and Accounting     Open Access   (Followers: 7)
Journal of Finance and Accounting Research     Open Access   (Followers: 1)
Journal of Financial Reporting and Accounting     Hybrid Journal   (Followers: 12)
Journal of Islamic Accounting and Business Research     Hybrid Journal   (Followers: 5)
Journal of Management Accounting Research     Full-text available via subscription   (Followers: 24)
Journal of Public Budgeting, Accounting & Financial Management     Hybrid Journal   (Followers: 3)
Journal Syariah and Accounting Public     Open Access  
Jurnal Akuntansi & Keuangan Unja     Open Access  
Jurnal Akuntansi Aktual     Open Access  
Jurnal Akuntansi dan Keuangan     Open Access  
Jurnal Akuntansi dan Perpajakan     Open Access  
Jurnal Akuntansi Indonesia     Open Access  
Jurnal ASET (Akuntansi Riset)     Open Access  
Jurnal Dinamika Akuntansi     Open Access  
Jurnal Ekonomi KIAT     Open Access  
Jurnal Ilmiah Akuntansi dan Bisnis     Open Access  
Jurnal Ilmiah Akuntansi dan Keuangan     Open Access  
Jurnal Kajian Akuntansi     Open Access  
Krisna : Kumpulan Riset Akuntansi     Open Access  
Maandblad Voor Accountancy en Bedrijfseconomie (MAB)     Open Access  
Management & Economics Research Journal     Open Access   (Followers: 1)
Meditari Accountancy Research     Hybrid Journal   (Followers: 2)
North American Actuarial Journal     Hybrid Journal   (Followers: 1)
Open Journal of Accounting     Open Access   (Followers: 2)
PEKA : Jurnal Pendidikan Ekonomi Akuntansi     Open Access  
Point of View Research Accounting and Auditing     Open Access   (Followers: 1)
Prawo Budżetowe Państwa i Samorządu     Open Access  
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan     Open Access  
Quipukamayoc     Open Access   (Followers: 1)
RACE - Revista de Administração, Contabilidade e Economia     Open Access  
Research Journal of Finance and Accounting     Open Access   (Followers: 10)
REUNIR: Revista de Administracao, Contabilidade e Sustentabilidade     Open Access  
Revista Catarinense da Ciência Contábil     Open Access  
Revista Contemporânea de Contabilidade     Open Access  
Revista de Administração, Contabilidade e Economia da Fundace     Open Access  
Revista de Análisis Económico y Financiero     Open Access  
Revista de Contabilidad : Spanish Accounting Review     Open Access  
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ     Open Access  
Revista de Contabilidade e Organizações     Open Access  
Revista de Derecho Fiscal     Open Access  
Revista de Finanças Públicas, Tributação e Desenvolvimento     Open Access  
Revista de Gestão, Finanças e Contabilidade     Open Access  
Revista Evidenciação Contábil & Finanças     Open Access  
Revista Mineira de Contabilidade     Open Access  
Revista Universo Contábil     Open Access  
Riset Akuntansi dan Keuangan Indonesia     Open Access  
Risk Governance and Control : Financial Markets & Institutions     Open Access  
Science and Studies of Accounting and Finance : Problems and Perspectives     Open Access  
Social and Environmental Accountability Journal     Hybrid Journal   (Followers: 3)
South African Journal of Accounting Research     Hybrid Journal   (Followers: 1)
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad     Hybrid Journal   (Followers: 1)
Studia Universitatis Babes-Bolyai Oeconomica     Open Access   (Followers: 2)
Sustainability Accounting, Management and Policy Journal     Hybrid Journal   (Followers: 12)
The Accounting Review     Full-text available via subscription   (Followers: 49)
Universal Journal of Accounting and Finance     Open Access   (Followers: 3)

           

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Jurnal Akuntansi dan Keuangan
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 1411-0288 - ISSN (Online) 2338-8137
Published by Petra Christian University Homepage  [5 journals]
  • Business Strategy Choices and Environmental Responsibility Performance

    • Authors: Dr. Juniarti, M.Si; Ak, CA. ., Camelia Florensia Beoang, Meliani Fitri Salim Prayogo, Parulian Adinata Samosir
      First page: 95
      Abstract: Business strategy choices are very influential in a company’s environmental performance. Companies that choose the cost leadership strategy tend to streamline their expenses which leads to them overlooking the environmental cost. Meanwhile, differentiation strategy encourages companies to accommodate environmental costs to fulfill customers’ demands. Therefore, this research aims to examine the impacts of the strategy choices on environmental performance, which has not been focused on by previous researchers. This research’s samples are public companies that are consistently participating in the PROPER program during the 2012-2017 period. 228 company years fulfill the sample criteria. The data are processed using the GRETL application that is fit for processing the panel data. We apply two proxies to measure each strategy choice. Cost leadership is proxied with EPAS and SPPE while differentiation is measured with SGAS and SCGS. This research’s findings are, firstly, companies that choose the cost leadership strategy have lower environmental performances, and, secondly, companies with differentiation strategy have high environmental performances. However, not all proxies used to measure the cost leadership and differentiation strategies support the impacts of strategy choices on environmental responsibilities performance.
      PubDate: 2022-03-29
      DOI: 10.9744/jak.23.2.95-104
      Issue No: Vol. 23, No. 2 (2022)
       
  • Penerapan PENERAPAN RAPID APPLICATION DEVELOPMENT DALAM PENGELOLAAN
           KEUANGAN PADA UMKM WINGKO BUNDA DI TULUNGAGUNG

    • Authors: Yesica Lety Alfionita Yesica
      Abstract: Abstract Small and medium enterprises (SMEs) currently play an important role in Indonesia's economic growth. Many small and medium-sized enterprises (SMEs) still manually document financial transactions and prepare financial reports for their organizations at this point in history. The purpose of this research is to assist in the development of an RAD-based accounting information system for small and medium enterprises. This finding is based on the original research data collected at Wingko Bunda SMEs directly from the field or research location. Researchers used inductive data analysis techniques and collected data from one source. The results of qualitative research are the result of this approach. Researchers found that a computer-based system can make the data storage process more effective, fast and accurate for MSME owners to use in making decisions about their company, according to research findings. Keywords : accounting information system, RAD method,Technology, UMKM, Computer-based Recording. 
      Issue No: Vol. 23, No. 2
       
  • Implementation of Enterprise Risk Management in Medium Sized Priority
           Sector Companies in East Java

    • Authors: Pwee Leng Leng
      Abstract: Enterprise Risk Management (ERM) has the benefit of enhancing organizational effectiveness, risk reporting, and improving business performance. The maturity measurement of ERM implementation is crucial in deducing risk management conditions and disparities within the company as means to achieve a more targeted ERM pursuance, one which is beneficial in assessing the company's condition. This study used sixteen criteria of ERM Maturity Models, to measure the maturity level of ERM implementation carried out by medium-sized industrial companies in priority sectors in East Java. Data were obtained from 137 company directors or managers of Medium Industry companies dispersed across 38 districts/cities in East Java among 6 priority sectors. Results showed that 43.5% and 46.6% of companies that experienced sales growth and an increase in net profit, respectively, are companies with optimal implementation of ERM. Meanwhile, 67% of companies that underwent a decline in sales performance and net profit turned out to be companies with weaker ERM implementation levels.   Keywords: Enterprise Risk Management; implementation of ERM; ERM maturity level; ERM maturity measurement model; medium-sized industrial enterprises; priority sector.
      Issue No: Vol. 23, No. 2
       
  • The Influence of Circular Economy and Environmental management accounting
           on Sustainability and Organization Performance

    • Authors: Ria Ria, Bambang Susilo
      Abstract: This purpose of this research is to the influence of circular economy and environmental management accounting on organization performance mediated by sustainability. The population in this study is employee in employee of manufacturing industry in Indonesia. The number of respondents in this study was 200 respondents. The statistical calculation used to test the hypothesis is descriptive quantitative. Data were collected using a questionnaire and analyzed using the LISREL program. The results of this analysis showed that circular Economy and environmental management accounting significantly positively contribute to sustainability and organization performance
      Issue No: Vol. 23, No. 2
       
  • PENGARUH KEMAJUAN TEKNOLOGI INFORMASI TERHADAP PERKEMBANGAN AKUNTANSI

    • Authors: Farah Azzahra Dini
      Abstract: The rapid advancement of Information Technology has resulted in significant changes to the world of accounting, both in terms of human resources and the supporting tools of an accountant. The development of accounting is a technological advancement that takes place in three stages, namely the agricultural era, the industrial era, and the information age. The role of information technology in the development of accounting at each different stage. Information technology affects the information system of increasingly advanced accounting advances, as can be seen from improvements in data processing, internal control, increased productivity, efficiency, and quality of information in financial reporting. The development of computer- based AIS in the preparation of financial statements also affects the audit process. Then, advances in information technology also present new opportunities for the accounting profession. New opportunities that may become a reality are Computer Information Systems Consulting, CISA, and Web Trust Audits. Keywords: Information Technology (IT), Accounting Information Systems (AIS)
      Issue No: Vol. 23, No. 2
       
  • PENGARUH TAX AMNESTY, CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE
           GOVERNANCE TERHADAP PENGHINDARAN PAJAK

    • Authors: Cindy Muljadi
      Abstract: This study aims to prove empirically the effect of tax amnesty, Corporate Social Responsibility (CSR), and Good Corporate Governance (GCG) on tax avoidance by companies. The data in this study used a sample of all non-financial sector companies that have been listed on the IDX with a total sample of 591 companies for 3 years, selected using purposive sampling technique. The hypothesis that was tested using multiple linear regression models. The results showed that the tax amnesty had a positive and significant effect on tax avoidance. CSR has a positive and significant effect on tax avoidance. Meanwhile, GCG which is proxied by independent commissioners and audit committee has a negative and significant effect on tax avoidance.
      Issue No: Vol. 23, No. 2
       
  • a Preventing Tax Evasion: the moral strength of taxpayers and the power of
           tax authorities

    • Authors: Retnaningtyas Widuri S.Sos; M.M., Yenni Mangoting, Arja Sadjiarto, Tonny Stephanus
      Abstract: This study aims to determine the effect of coercive power and the legitimacy of the tax authority on the morale of taxpayers, to prevent tax evasion. This study conducted a moderation test to determine the role of tax morale. This study used a survey approach by distributing 100 questionnaires and analyzed using Partial Least Square (PLS). The results prove that the morale of taxpayers is a force to prevent tax evasion and is proven through a moderation test, tax morals can weaken the influence of government coercion on tax avoidance. Tax morale strengthens the influence of legitimate power on tax avoidance, although the government's legitimate power does not directly affect tax avoidance. This study explains that taxpayer fraud can be anticipated by enforcing government power through sanctions and audits accompanied by moral strength. The moral strength of taxpayers is a factor that plays a role in controlling government behavior.
      Issue No: Vol. 23, No. 2
       
  • Do Business Characteristic and Economic Factors Affect Effective Tax
           Rate' An Evidence from Companies in Southeast Asia

    • Authors: Erma Mei Safa, Annisa Adelia Mahardika, Andrey Hasiholan Pulungan, Kenny Fernando
      Abstract: Tax revenue is important for country development and government activities. As part of taxpayers, companies may pay taxes efficiently by using Effective Tax Rate (ETR). This study aims to examine the determinants of the ETR on public companies in developing countries of Southeast Asia. The sample used in this study consisted of 852 public companies taken from the S&P Capital over five periods from 2015-2019 and examined using a random effect regression model by STATA. This study uses two models with different variable groups, namely (1) Business Characteristics (BCs) and (2) BCs & Economic Factors (EFs). The business characteristics consist of firm size, leverage, capital and inventory intensity, profitability, and firm growth. Meanwhile, the economic factors are statutory tax rate, economic freedom, and GDP growth. The result shows that only partial business characteristics and economic factors affect ETR. This study extends tax literature in Southeast Asian countries and provides empirical evidence for managerial decision making
      Issue No: Vol. 23, No. 2
       
  • Indonesian Carbon Tax: How Newborn Learn to Jump into The Next Step'

    • Authors: Arief Budi Wardana
      Abstract: As one of the largest emitting countries globally, Indonesia is a newcomer to carbon tax implementation. However, the carbon tax literature in Indonesian context is still minimal. This study aims to examine the implementation of carbon taxes in various countries, review the roadmap for implementing carbon taxes in Indonesia, and examine various mechanisms in other countries that have previously implemented carbon taxes by conducting a simple literature review. The study results show that several countries have applied a broader carbon tax to several sectors and relatively higher tariffs than Indonesia. The long journey of the carbon tax before finally being scheduled on April 1, 2022, still needs to be improved. The author proposes the transportation sector as a complement to the coal power plant to change consumer behaviour towards products that produce carbon emissions.
      Issue No: Vol. 23, No. 2
       
  • Tax Policy and Financial Access: Implications for Entrepreneurial
           Intention and Entrepreneurial Behavior Among Generation Z

    • Authors: Priandhita Sukowidyanti Asmoro, Edlyn Khurotul Aini, Ferina Nurlaily
      Abstract: This study develops a framework based on the Theory of Planned Behavior and focuses on perceived behavioral control. The Theory of Planned Behavior is extended in this research by proposing that tax policy and financial access are predictors of Generation Z's entrepreneurial intention and behavior. Based on the researcher's knowledge, tax policy and financial access have never been studied concurrently for their impact on entrepreneurial behavior in Indonesia. The model was tested empirically on 500 entrepreneurial students from four public universities in Indonesia. Questionnaire surveys were administered to respondents identified using the random purposive sampling technique. Primary data were processed according to path analysis procedures using SPSS 25. The Theory of Planned Behavior is supported by the seven hypotheses stated in this study. Tax policies and financial access directly affect entrepreneurial intentions and entrepreneurial behavior. Entrepreneurial intentions can also mediate the impact of tax policy and financial access on entrepreneurial behavior.
      Issue No: Vol. 23, No. 2
       
  • TRADING VOLUME ACTIVITIES, ABNORMAL RETURNS, AND BID-ASK SPREADS : BEFORE
           AND AFTER THE COVID-19 SITUATION IN INDONESIA

    • Authors: Rayna Kartika
      Abstract: This paper is to investigate the differences of trading volume activities, abnormal returns, and bid-ask spreads before and after Covid-19 was confirmed in Indonesia. On 2 March 2020, when the date of Covid-19 was confirmed in Indonesia, there was a tendency that the price stock declined gradually, it was shown by the decreasing point of S&P500 in the US and IHSG in Indonesia. Both individuals and institutional investors tend to sell their stock in order to avoid the declining stock price. Therefore, this research is to explore more about how trading volume, abnormal returns, and bid-ask spreads gradually shifted in LQ45 due to pandemic situation. The observation period in this research is 30-trading days, consisting of t-15 (15 days before), t-0 (the day of event) and t + 15 (15 days after) coronavirus pandemic was confirmed. LQ45 index was chosen as the sample of this research because it is the most liquid stock index in Indonesia. Thus, there are 45 companies as samples to be tested with the T-Test in this research. The result shows that trading volume and bid ask spreads have significant value before and after pandemic was confirmed while the abnormal return showed contrary.
      Issue No: Vol. 23, No. 2
       
  • DATA MINING UNTUK MEMPREDIKSI ITEMSET PROMOSI PENJUALAN BARANG MENGGUNAKAN
           METODE MARKET BASKET ANALYSIS (MBA) (STUDI KASUS: RUMAH POPOK)

    • Authors: Ahmad Fauzan Ahmad
      Abstract: Data Mining is a series of processes to explore added value from a data set that produces
      knowledge that has not been known until now. The method used in this Data Mining is the
      Market Basket Analysis (MBA) method to predict the sales promotion itemset for baby, child
      and adult needs at the Rumah Diaper store. The use of Data Mining aims to determine consumer
      habits in buying a product simultaneously. The data processed in Data Mining is in the form of
      sample data from sales transaction data for baby, child and adult needs at the Rumah Diaper
      store such as baby diapers, adult diapers and other necessities. The sales transaction data
      processing aims to see which items are more in demand and frequently purchased by consumers,
      and which items are less desirable and rarely purchased by consumers. As well as knowing what
      items are often purchased at the same time. By knowing this, the store can increase the
      promotion of its goods to potential consumers so that sales transactions at the store can increase.
      Keywords: Data Mining, Promotional Itemset, MBA.
      Issue No: Vol. 23, No. 2
       
  • Determinants of Financial Distress during COVID-19: Study on Manufacturing
           Companies Listed on the Indonesia Stock Exchange

    • Authors: Evi Maria, Ranti Eklesia
      Abstract: The purpose of this research is to examine the effect of liquidity, leverage, and profitability on the probability of financial distress during the COVID-19 pandemic. The unit of analysis for this research is a manufacturing company listed on the Indonesia Stock Exchange for the period 2019 to 2020, with a total sample of 111 manufacturing companies. The liquidity variable is measured using the CR, leverage is measured using the DAR, and profitability is measured using the ROE. Data were analyzed using logistic regression analysis. The results of the research found that only leverage and profitability had an influence on the probability of financial distress during the COVID-19 pandemic. While liquidity was found to not affect the probability of financial distress during the COVID-19 pandemic. This research finds evidence that leverage and profitability can be used to predict the company's financial distress with a prediction rate of 76.1 percent.          
      Issue No: Vol. 23, No. 2
       
  • THE INFLUENCE OF COMMUNICATION FACTORS AND ORGANIZATIONAL COMMITMENTS ON
           THE DISTRIBUTION OF APBN FUNDS WITH THE USE OF GOVERNMENT CREDIT CARDS
           THROUGH APPARATUS PERFORMANCE AS INTERVENING VARIABLES

    • Authors: I Dewa Gede Sayang Adi Yadnya
      Abstract: This study aims to determine the effect of communication factors and organizational commitment (work units) on the disbursement of APBN funds using government credit cards through the performance of the apparatus as an intervening variable (study in the Ministry of Education and Culture work unit). The research approach used in this research is a quantitative approach. Quantitative research methods aim to test the established hypotheses. This type of research is causal effect research. Causal effect research is research that aims to determine the relationship or influence between two or more variables. The exact number of the population is not known. Respondents in this study were 100 people in the work unit within the Secretariat General of the Ministry of Education and Culture with respondents spread across Medan, Palembang, Bandung, Yogyakarta, Semarang, Surabaya, Denpasar, Makassar, Padang, Banjarmasin, Aceh, Jayapura and Gorontalo. The data in this study were obtained by distributing the G-Form questionnaire given to the WhatsApp group. The data analysis used a Structural Equation Model (SEM) approach with the help of smart PLS applications. The results of the study show that, 1) Organizational Communication Affects the Disbursement of State Budget Funds with the use of government credit cards; 2) Organizational commitment affects the disbursement of APBN funds by using government credit cards; 3) Organizational Communication Affects Apparatus Performance; 4) Organizational Commitment Affects Apparatus Performance; 5) Apparatus performance affects the disbursement of APBN funds by using government credit cards; 6) Apparatus Performance is able to mediate the relationship of Organizational Communication to the Disbursement of APBN funds by using government credit cards and 7) Apparatus Performance is able to mediate the relationship of Organizational Commitment to the Disbursement of APBN funds with the use of government credit cards. It is recommended that each division be able to understand their respective duties and responsibilities related to the readiness of documents to be submitted for submission of APBN funds.
      Issue No: Vol. 23, No. 2
       
  • TRADING VOLUME ACTIVITIES, ABNORMAL RETURNS, AND BID-ASK SPREADS : BEFORE
           AND AFTER THE COVID-19 SITUATION IN INDONESIA

    • Authors: Rayna Kartika
      Abstract: This paper is to investigate the differences of trading volume activities, abnormal returns, and bid-ask spreads before and after Covid-19 was confirmed in Indonesia. On 2 March 2020, when the date of Covid-19 was confirmed in Indonesia, there was a tendency that the price stock declined gradually, it was shown by the decreasing point of S&P500 in the US and IHSG in Indonesia. Both individuals and institutional investors tend to sell their stock in order to avoid the declining stock price. Therefore, this research is to explore more about how trading volume, abnormal returns, and bid-ask spreads gradually shifted in LQ45 due to pandemic situation. The observation period in this research is 30-trading days, consisting of t-15 (15 days before), t-0 (the day of event) and t + 15 (15 days after) coronavirus pandemic was confirmed. LQ45 index was chosen as the sample of this research because it is the most liquid stock index in Indonesia. Thus, there are 45 companies as samples to be tested with the T-Test in this research. The result shows that trading volume and bid ask spreads have significant value before and after pandemic was confirmed while the abnormal return showed contrary.
      Issue No: Vol. 23, No. 2
       
  • Intellectual Capital And Capital Structure: A Study Of Capital Formation
           Of Financial Performance And Firm Value

    • Authors: Nur Fadjrih Asyik
      Abstract: This study aimed to examine the effect of a firm's capital components, e.g., intellectual capital and capital structure, on the firm's performance that, in turn, increases the firm value. This study investigated 66 manufacturing companies as samples within 396 observations for six years from 2015 to 2020. As a result, this study indicated that intellectual capital and capital structure were capital factors that comprised value-added to optimize financial performance and converted a positive signal for investors. Financial performance could not mediate the impact of intellectual capital on firm value since investors had understood the prominence of skilled human resources, which could manage the company successfully and establish good relationships with external parties. At the same time, the capital structure affected financial performance and firm value because the optimization of the capital structure shows the level of security for the balance of risk and return. It becomes valuable information for investors.   Keywords: Intellectual Capital, Capital Structure, Financial Performance, Firm Value
      Issue No: Vol. 23, No. 2
       
  • The IMPACT OF CORPORATE GOVERNANCE QUALITY ON PRINCIPAL-AGENT AND
           PRINCIPAL-PRINCIPAL CONFLICT IN INDONESIA

    • Authors: Sandra Salim, Jessica Lioe, Sandy Harianto, Yang Elvi Adelina
      Abstract: This study analyzes the effect of corporate governance (CG) quality on principal-agent (PA) and principal-principal (PP) conflict in Indonesia while also controlling for potential endogeneity through the use of two-stage least squares (2SLS) regression. The results for PA conflict (measured by operating expense ratio and asset utilization ratio) are consistent with the notion that better CG quality leads to a lower level of PA conflict. However, the result for PP conflict is inconclusive. While a higher CG quality is positively related to a higher dividend payout ratio, which indicates a lower PP conflict level, CG quality does not have any significant effect on wedge (difference between cash flow and control right). Moreover, further robustness tests showed that different aspects of CG have different effects on PA and PP conflict. Better CSR has a significant effect on reducing PA and PP conflict. Meanwhile, asset utilization ratio and dividend payout ratio increase due to board efficiency, internal control management, and board remuneration. Furthermore, better internal control management also leads to a lower operating expense ratio, while board remuneration reduces wedge. Interestingly, we find no significant relationship between shareholders' relation and all PA and PP conflict measures
      Issue No: Vol. 23, No. 2
       
  • PENGARUH LEVERAGE KEUANGAN TERHADAP KESEMPATAN INVESTASI YANG DIMODERASI
           OLEH KENDALA KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BEI

    • Authors: Nadya Luthfiany
      Abstract: Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh  Leverage Keuangan terhadap Kesempatan Investasi yang Dimoderasi oleh Kendala Keuangan pada Perusahaan Manufaktur di BEI. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 – 2020. Variabel independen dalam penelitian ini adalah leverage keuangan yang diukur dengan debt to asset ratio (DAR). Variabel dependen adalah Kesempatan Investasi dengan pengukuran menggunakan asset berwujud dan asset tidak berwujud, serta kendala keuangan sebagai variable dependen sekaligus variable moderasi dengan pengukuran menggunakan KZ index. Sampel penelitian dipilih menggunakan metode purposive sampling sehingga diperoleh 36 perusahaan yang menjadi sampel. Analisis data yang digunakan untuk uji hipotesis yaitu analisis regresi data panel dengan menggunakan program Eviews 10. Hasil penelitian menunjukkan bahwa leverage keuangan memiliki pengaruh yang positif terhadap kendala keuangan. Selain itu, leverage keuangan memiliki pengaruh yang negative signifikan terhadap kesempatan investasi. Sementara kendala keuangan memoderasi secara negatif signifikan terhadap hubungan antara leverage keuangan dan investasi masa depan yang dimoderasi oleh hutang jangka pendek. Implikasi dari penelitian ini bagi perusahaan agar dapat mempertimbangkan untuk menurunkan rasio leverage keuangan guna menghindari resiko penumpukkan hutang sehingga perusahaan tidak mengalami kendala keuangan.
      Issue No: Vol. 23, No. 2
       
  • The Mediation Effect of Market Performance on the Effect of Capital
           Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership and
           Institutional Ownership on Tax Aggressiveness

    • Authors: Rini Handayani
      Abstract: This study aims to analyze the mediating effect of Market Performance on the influence of Capital Intensity Ratio, Inventory Intensity Ratio, Ownership Structure on Tax Aggressiveness Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the period of 2015-2019. The population used in this study is all companies listed on the IDX and the sample used in this study is manufacturing companies listed on the IDX for the period of 2015 – 2019. The testing method used in this study is Path Analysis. Based on the results of the tests carried out using SPSS, the results show that there is an effect of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, and Institutional Ownership on Tax Aggressiveness mediated by Market Performance, but overall the magnitude of the direct influence test of Capital Intensity Ratio, Inventory Intensity Ratio , Managerial Ownership, and Institutional Ownership on Tax Aggressiveness is greater than if using the Market Performance variable as a mediating variable Keywords: Capital Intensity Ratio, Inventory Intensity Ratio, Ownership Structure, Tax Aggressiveness, Market Performance
      Issue No: Vol. 23, No. 2
       
  • A Analysis of backup methods in recording the reduction of account value
           towards company income: case in pd bpr bank of region kediri east java

    • Authors: saifi kasiyan
      Abstract: The funds channelled in the form of credit by bank in the community is the credit. Receivable which are presented in the balance bank called “Credit Account Granted”. The role of receivable in the company it was critical management of a good and efficient. Most of them from the company sale of goods or services, so the company must be aware of the lending and control policy. PD BPR Bank of Region Kediri is one of regional owned enterprises to the district government to capital in the form of a credit. Large bill firm partly derived from sale of goods or services, so the company have to take control problems and policies loans and bills. In 2018-2019 companies experienced a decrease in receivable or the value of credit to the community this has led to a decline in corporate profits.The purpose of this research is analyzing, test, and conclude a backup method in noting the decline in the value of credit against based on profit receivable or credit given the period - 2018 2019 in PD BPR regional banks in Kediri. Methods used in this research is a method of reserves to down eight value. The result showed that the values of Elimination Allowance Of Productive Assets (PPAP) in 2018 - 2019 decline means the receivable of bad debts or credit that has been given or be distributed to people in this deadlocked. Credit recipients Traffic congestion that experienced by customers due to an inability to pay credit that results in the bank could not get income as well as their funds back. Concluded that bprs regional banks in region Kediri is not optimal for the potential for profit should greater because market share of BPR to customers with the lower middle class in Kediri. Keywords: profit, reserve method, impairment of receivables, reduction in the value of credit
      Issue No: Vol. 23, No. 2
       
  • PERAN EKONOMI KREATIF TENUN IKAT DALAM PENINGKATAN PENDAPATAN ASLI DAERAH
           DI DAERAH PERBATASAN KOTA ATAMBUA NUSA TENGGARA TIMUR

    • Authors: Rico Fernando Baralay
      Abstract: Jenis riset ini ialah deskritif kualitattif, Penelitian ini mencakup bidang ekonomi kreatif daerah dan perekonomian daerah khususnya tentang “Peran Ekonomi Kreatif Tenun Ikat Dalam Peningkatan Pendapatan Asli Daerah Di Daerah Perbatasan Kota Atambua Nusa Tenggara Timur”, lokasi penelitian ini di dipemerintah daerah dibagian dinas pariwisata pada ekonomi kreatif yang berfokus pada kerajinan tangan tenun ikat, dekranasda (dewan kerajinan nasional daerah) dan para pengrajin (wifehouse), teknik pengumpulan data digunakan ialah interview, dokumentasi. Tekni analisa data yang digunakan ialah dalam menganalisa data ialah mix method. Hasil analisa ini dikatakan bahwa Peran ekonomi kreatif tenun ikat dalam penigkatan pendapatan asli daerah sudah efektif, Realisasi produksi  tenun ikat dari tahun ke tahun sudah efektif, hal ini dapat dilihat dari tingkat efektifitas produksi tenun ikat berdasarkan hasil analisis perhitungan pada tabel yaitu tingkat efektifitas produksi tenun ikat dari tahun 2016-2020 sudah sangat efektif dan untuk presentase tingkat efektifitas dari produksi tenun ikat yang paling tertinggi pada tahun 2020 yaitu sebesar 115,4% dan yang presentase tingkat efektifitas yang paling terendah pada tahun 2018 yaitu sebesar 102,4%, Realisasi penjualan tenun ikat dari tahun ke tahun sudah sangat efektif, hal ini dapat dilihat dari tingkat efektifitas penjualan tenun ikat berdasarkan hasil analisis perhitungan pada tabel yaitu tingkat efektifitas penjualan tenun ikat dari tahun 2016-2020 sudah sangat efektif dan untuk presentase tingkat efektifitas dari penjualan tenun ikat yang paling tertinggi pada tahun 2020 yaitu sebesar 110,3% dan presentase tingkat efektifitas yang paling terendah pada tahun 2018 yaitu sebesar  103,1% serta Realisasi pendapatan asli daerah dari tenun ikat dari tahun ke tahun sudah sangat efektif, hal ini dapat dilihat dari tingkat efektifitas pendapatan asli daerah dari tenun ikat berdasarkan hasil perhitungan pada tabel yaitu tingkat efektifitas pendapatan asli daerah dari tahun 2016-2020 sudah sangat efektif dan untuk presentase tingkat efektifitas pendapatan asli daerah dari tenun ikat yang paling tertinggi pada tahun 2020 yaitu sebesar 110,5%   
      Issue No: Vol. 23, No. 2
       
  • PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NONLABA BERDASARKAN ISAK
           35 DI PANTI ASUHAN GELORA KASIH SIBOLANGIT

    • Authors: Deby Tobing
      Abstract: The characteristics of non-profit entities are different from business entities. The main fundamental difference lies in the way a non-profit entity obtains the resources needed to perform its various operating activities. A not-for-profit entity obtains resources from resource providers who do not expect repayment or economic benefits commensurate with the amount of resources provided. This study aims to evaluate the implementation of financial reports at the Gelora Kasih Orphanage Sibolangit based on the Interpretation of Financial Accounting Standards Number 35. So far, the Gelora Kasih Orphanage still uses financial report as cash in and cash out. This study aims to describe the financial statements of the Gelora Kasih Orphanage with a complete financial report based on ISAK 35 using an auxiliary application, namely Microsoft Excel. Although non-profit organizations do not focus on making profit, they still face financial problems because non-profit organizations have budgets, pay employees, pay bills, electricity and telephone and other financial problems. In addition, there are special characteristics of non-profit organizations in obtaining the necessary resources to carry out their operational activities. Non-profit organizations obtain funds from contributions from donors who do not expect repayment or receive economic benefits commensurate with the funds provided (PSAK 45, 2015). This privilege has characteristics that give rise to different types of transactions, business cycles, financial management patterns, accounting treatment and financial reporting needs of business entities in general (IAI, 2018). The Orphanage is a non-profit organization. The orphanage is a social welfare business institution that has the responsibility to provide social welfare services to neglected children by carrying out sponsorship and alleviation of neglected children, providing physical, mental, and social substitute services for foster children.
      Issue No: Vol. 23, No. 2
       
  • The Effect of Use Perception and Understanding of Tax Regulations on The
           Use of E-Filing with Interest in Using E-Filing as Intervening Variables
           (Study at the Tangerang Pratama Tax Service Office)

    • Authors: Septiana Rahayu, Ali Fikri, Riri Iranti, Wahyudin
      Abstract: This study aims to examine the effect of perceived usefulness of e-filing, understanding of tax regulations on the use of e-filing with user interest in e-filing as an intervening variable. This study uses a quantitative approach with a descriptive design. Data collection was done by random sampling technique. The data used are primary data obtained by using a questionnaire. The subjects of this research are individual taxpayers who are registered at KPP Pratama Tangerang. The sample used in this study amounted to 120 respondents. The data analysis technique used path analysis with the help of the SPSS version 25.0 program.
      Issue No: Vol. 23, No. 2
       
  • The Influence of Perception Usefulness, Perception of Ease, Security and
           Confidentiality on Interest of Individual Taxpayers in Using E-Filing

    • Authors: Prasetyo Ramadhan, Dohan, Shierly Margareth Mantiri, Vicaya Citta Dhammo
      Abstract: This study was conducted to examine the influence of perception usefulness, perception of ease, security and confidentiality on individual taxpayers' interest in using e-filing. Sources of data used in this study is primary data. This primary data was obtained by using a questionnaire. The population in this study is an individual taxpayer in Ariya Metta Foundation. Determination of the sample was carried out using the saturated sample method with a total sample of 50 individual taxpayers in Ariya Metta Foundation. This research data is processed using SPSS software with data quality test, classical assumption test, and multiple regression analysis. Based on the results of the analysis conducted, the researcher can conclude that the perception of usefulness affects the interest of individual taxpayers in using e-filing, the perception of ease affects the interest of individual taxpayers in using e-filing, security and confidentiality affect the interest of individual taxpayers in using e-filing. Perception of usefulness, perception of ease, security and confidentiality simultaneously affect the interest of individual taxpayers in using e-filing.
      Issue No: Vol. 23, No. 2
       
  • Sharia Banking Financial Performance Before and After the Merger of 3
           Sharia Commercial Banks

    • Authors: Prasetyo Ramadhan, Shierly Margareth Mantiri, Dohan, Vicaya Citta Dhammo
      Abstract: The aim of this research is to analyze the differences in the financial performance of sharia banking before and after of 3 sharia commercial banks. This research uses Paired Sample T-test as a data analysis method. The results of this research indicate that there is significant difference in the financial performance of sharia banking before and after of 3 sharia commercial banks.
      Issue No: Vol. 23, No. 2
       
  • ANALISIS RASIO KEUANGAN DAN KONSEP VALUE FOR MONEY UNTUK MENILAI KINERJA
           KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Pemerintah Kabupaten Blora)

    • Authors: Hernanda Putra Al Rifqi
      Abstract: Kinerja keuangan pemerintah daerah adalah suatu hal yang harus diketahui oleh seluruh
      masyarakat. Penelitian ini bertujuan untuk menganalisis kinerja keuangan Pemerintah Kabupaten
      Blora tahun 2018 – 2020. Penelitian ini menggunakan 7 rasio keuangan meliputi Rasio Derajat
      Desentralisasi Fiskal, Rasio Kemandirian Keuangan Daerah, Rasio Efektivitas PAD, Rasio
      Belanja Modal, Rasio Belanja Operasi, Rasio Pertumbuhan dan Debt Service Coverage Ratio
      ditambah dengan Konsep Value for Money. Penelitian ini merupakan penelitian deskriptif
      kuantitatif. Pengumpulan data menggunakan metode dokumentasi dengan cara mengumpulkan
      data dari BPS Kabupaten Blora dan BPPKAD Kabupaten Blora. Hasil analisis menunjukan
      bahawa kinerja keuangan Kabupaten Blora ditinjau dari (1) Rasio Derajat Desentralisasi Fiskal
      masih tergolong kurang (2) Rasio Kemandirian Keuangan Daerah tergolong dalam pola instruktif
      (3) Rasio Efektivitas PAD tergolong efektif (4) Rasio Belanja Modal terlihat terus menurun (5)
      Rasio Belanja Operasi terus meningkat (6) Rasio Pertumbuhan menunjukan peningkatan (7) Debt
      Service Coverage Ratio tidak dapat dilakukan perhitungan (8) Konsep value for money dapat
      dikatakan ekonomis,efisien dan efektif.
      Kata Kunci : Kinerja Keuangan Pemerintah Daerah, Rasio Keuangan Daerah, Konsep Value for
      Money.
      Issue No: Vol. 23, No. 2
       
  • Stock Price Behavior around the Announcement Date of Cash Dividend on the
           Indonesian Stock Exchange

    • Authors: Mujilan
      Abstract: This study aims to explain the stock prices behavior around the announcement date of cash dividends. The study compares stock prices at the time of a week before cumulative date, cumulative date, record date, a week after record date, two weeks after record date. The stock prices are also compared to the nominal of cash dividends in 2017 and cash dividends in 2018. The research data was obtained from LQ45 companies in 2018. The data was tested using the Wilcoxon Signed Ranks Test. The results showed that the date of announcement and recording of dividends did not have an impact on the increase in stock prices, but the result showed a decline in stock prices. The results of this study mean that the announcement of cash dividend did not trigger stock buying action on arround announcement date for the companies who distribute cash dividends.
      Issue No: Vol. 23, No. 2
       
  • A BEHAVIORAL ACCOUNTING: PARADIGM SHIFT AND BEHAVIORAL RESEARCH
           OPPORTUNITIES

    • Authors: Andrianto -
      Abstract: The purpose of this article is to see how this paradigm can affect the results of research and to see how the paradigm is no longer relevant in answering a problem in accounting practice, especially in behavioral accounting research. This research is a qualitative type of research design by describing the concept of the behavioral accounting paradigm that has been running so far which is an alternative scientific development paradigm of the new behavioral accounting by focusing on a paradigm shift in answering the formulation of research problems. The results research is humans on this side are seen as creators and have a paradigm perspective to create social phenomena with their creative power. The voluntarism approach emphasizes the essence that humans are in this world to solve social phenomena as beings who have free will and choice. Humans on this side are seen as creators and have a paradigm perspective to create social phenomena with their creative power.
      Issue No: Vol. 23, No. 2
       
  • The Effect of Readability of Annual Reports and Value Relevance of
           Financial Information on Agency Costs with Analyst Coverage as Moderating
           Variable

    • Authors: Stefan Soesanto
      Abstract: The shift in annual reports that are increasingly dominated by narrative information makes the report longer, which makes it more costly and time consuming for users to obtain valuable information, the information content becomes complicated and difficult for investor to understand. Therefore, this study aims to determine the effect of readability based on the length of the annual report and the value relevance of the financial information on agency costs. The result of this study indicate that the higher the number of pages, words and characters, which reflects the poor readability of the annual report, has a negative effect on the asset turnover ratio, which is an inverse proxy for agency costs. The value relevance variable has no significant relationship to the asset turnover ratio. Furthermore, the presence of the analyst coverage variable is able to moderate the positive effect between the number of pages, words and characters in the annual report on the asset turnover ratio. However, no significant effect was found during the test between value relevance to asset turnover ratio that are moderated by analyst coverage.
      Issue No: Vol. 23, No. 2
       
  • ACCOUNTING BASIC CONCEPTS ACCORDING TO AAOFI (Empirical Study on the
           Assessment of Bank Muamalat Financial Statements)

    • Authors: Khusnul izzati Nabela Dwita Febriyani ; Nabila Tanjach Muna, Khusnul Izzati, Yun Faila
      Abstract: Abstrak : In the Indonesian Banking Accounting Guidelines book states, the purpose of financial statements is to provide information about financial position, performance, changes in equity, cash flows and other information that is useful for report users in order to make economic decisions and demonstrate management's accountability for the use of resources entrusted to them. they. According to Muhammad, the purpose of financial reports in the Islamic banking sector is to provide information regarding the financial position, performance, and changes in the financial position of bank operating activities that are useful in decision making. So that it can be concluded, financial reports are very important for Islamic banking in order to establish or change a management policy. This research was conducted using qualitative research methods. Qualitative research is research in the form of social events or phenomena, the meaning behind these events can be used as lessons for a theoretical concept. According to Muhammad, the purpose of financial statements in the Islamic banking sector is to provide information regarding the financial position, performance, and changes in the financial position of bank operating activities that are useful in decision making. Nadzri (2009) tested the effectiveness of AAOFI in dealing with accounting and disclosure of zakat and usury at IFIs. At bank muamalat Indonesia has practiced a basic concept of accounting for AAOFI in the form of its financial statements.
      Issue No: Vol. 23, No. 2
       
  • Can Can Others Comprehensive Income Be Used For Tax Avoidance'

    • Authors: Marhaendra Kusuma
      Abstract: ABSTRACT   Other Comprehensive Income (OCI) is the impact of applying fair value accounting, namely the difference between the fair value of assets (liabilities) and their carrying values. Uncertainty about the time and amount of OCI which is a medium for tax avoidance. This study provides empirical evidence whether OCI can be used for tax avoidance, data from 504 companies listed on the IDX for 2016 – 2020. The results show that companies in Indonesia do not carry out earnings management for tax avoidance through OCI, companies in Indonesia consistent in realizing OCI according to the plan for the previous period, there is no time delay or change in the amount of OCI realization. The novelty of this study lies in the effect of OCI on tax avoidance, in addition to previous literature such as the influence of governance, political connections, foreign interests, legal systems, and CSR.   Keywords: Other comprehensive income (OCI); tax avoidance.
      Issue No: Vol. 23, No. 2
       
  • A PAJAK DI TENGAH MOMENTUM PEMULIHAN EKONOMI PADA MASA PANDEMI

    • Authors: atiqoh
      Abstract: Penelitian ini bertujuan untuk Mengatasi persoalan perekonomian yang kian melemah, dalam hal ini  pemerintah Indonesia mengeluarkan kebijakan baruny. yang bertujuan memperoleh penerimaan pajak yang diharapkan dengan adanya kebijakan ini mampu meningkatkan pemasukan dana pajak di Indonesia serta mengubah sistem perpajakan di Indonesia. Metode penelitian yang dipakai oleh penulis yaitu metode studi kepustakaan. Berkaitan dengan hal tersebut penulis mencoba menjabarkan dan mengulas tentang pemahaman efektifitas penerapan kebijakan tax amnesty. Dimana masih kurang sekali bagi wajib pajak yang berpartisipasi dalam kebijkan ini. Padahal kebijakan ini juga berpengaruh terhadap kepatuhan setiap wajib pajak orang pribadi.
      Issue No: Vol. 23, No. 2
       
  • MENUMBUHKAN GENERASI EMAS INDONESIA (TAX AWAARE GENERATION, NOT TAX
           ILLUMINATE)

    • Authors: Siska Nur Aini
      Abstract: Penelitian ini bertujuan untuk menumbuhkan generasi emas indonesia yang sadar akan pajak, mematuhi peraturan perpaajakan yang berlaku. Objek penelitian berupa literasi baik buku, jurnal maupun segala literasi yang berhubungan dengan menumbuhkan generasi emas yang sadar akan pajak dan tidak buta pajak. Generasi muda sebagai penerus bangsa merupakan kelompok masyarakat yang memiliki potensi untuk dapat meningkatkan penerimaan pajak. Untuk itu, tingkat kepatuhan pajak yang mereka miliki menjadi suatu hal yang perlu diperhatikan. Rendahnya kesadaran wajib pajak untuk taat pajak merupakan persoalan terbesar yang dihadapi oleh Direktorat Jenderal Pajak (DJP). Keinginan untuk mengubah mindset masyarakat untuk sadar pajak dengan pendidikan sejak dini diperlukan teknis yang sistematis, salah satunya melalui inklusi dalam materi pembelajaran maupun kegiatan kesiswaan. Penerimaan perpajakan menyumbang lebih dari 80% dan oleh sebab itu, diperlukannya tingkat kesadaran masyarakat yang tinggi akan pajak. Sehingga pihak Direktorat Jenderal Pajak melakukan berbagai upaya untuk meningkatkan kesadaran masyarakat akan pajak dan salah satunya adalah program Gerakan Indonesia Sadar Pajak.
      Issue No: Vol. 23, No. 2
       
  • A pajak di tengah momentum pemulihan ekonomi pada masa pandemi

    • Authors: atiqoh
      Abstract: Penelitian ini bertujuan untuk Mengatasi persoalan perekonomian yang kian melemah, dalam hal ini  pemerintah Indonesia mengeluarkan kebijakan baruny. yang bertujuan memperoleh penerimaan pajak yang diharapkan dengan adanya kebijakan ini mampu meningkatkan pemasukan dana pajak di Indonesia serta mengubah sistem perpajakan di Indonesia. Metode penelitian yang dipakai oleh penulis yaitu metode studi kepustakaan. Berkaitan dengan hal tersebut penulis mencoba menjabarkan dan mengulas tentang pemahaman efektifitas penerapan kebijakan tax amnesty. Dimana masih kurang sekali bagi wajib pajak yang berpartisipasi dalam kebijkan ini. Padahal kebijakan ini juga berpengaruh terhadap kepatuhan setiap wajib pajak orang pribadi.
      Issue No: Vol. 23, No. 2
       
  • GAMBARAN KEPATUHAN WAJIB PAJAK DIMASA PANDEM

    • Authors: DINDA MAGHFIROH
      Abstract: Perekonomian di Indonesia merosot secara dramatis sejak diumumkannya kasus
      pertama wabah covid-19 yang terjadi pada awal maret 2020. Dampak dari wabah
      pandemi covid-19 tersebut hampir melumpuhkan semua lini perekonomiaan.
      pemerintah sebagai kepala negara telah mengeluarkan berbagai kebijakankebijakan yang dapat menstabilkan kembali perekonomiaan di tengah pandemi
      yang masih belangsung saat ini. setiap wajib pajak harus mematuhi ketentuan
      umum perpajakan yang telah ada, namun wajib pajak juga tidak terlepas dari
      kelalaiannya dalam memenuhi kewajiban perpajakan, untuk itu kepatuhan wajib
      pajak adalah upaya seorang wajib pajak dalamn memenuhi dan melaksanakan
      kewajiban pajaknya sesuai dengan aturan yang berlaku dalam undang-undang
      perpajakan. Oleh karena itu penelitian ini bertujuan untuk menganalisis dan
      mengetahui gambaran kepatuhan wajib pajak dimasa pandemi. Jenis penelitian
      ini adalah penelitian dasar. Hasil penelitian ini metode studi kepustakaan.
      Berkaitan dengan hal tersebut penulis mencoba menjabarkan dan mengulas
      tentang gambaran kepatuhan wajib pajak dimasa pandemi.
      Issue No: Vol. 23, No. 2
       
  • MENUMBUHKAN GENERASI EMAS INDONESIA (TAX AWAARE GENERATION, NOT TAX
           ILLUMINATE)

    • Authors: Siska Nur Aini
      Abstract: Penelitian ini bertujuan untuk menumbuhkan generasi emas indonesia yang sadar akan pajak, mematuhi peraturan perpaajakan yang berlaku. Objek penelitian berupa literasi baik buku, jurnal maupun segala literasi yang berhubungan dengan menumbuhkan generasi emas yang sadar akan pajak dan tidak buta pajak. Generasi muda sebagai penerus bangsa merupakan kelompok masyarakat yang memiliki potensi untuk dapat meningkatkan penerimaan pajak. Untuk itu, tingkat kepatuhan pajak yang mereka miliki menjadi suatu hal yang perlu diperhatikan. Rendahnya kesadaran wajib pajak untuk taat pajak merupakan persoalan terbesar yang dihadapi oleh Direktorat Jenderal Pajak (DJP). Keinginan untuk mengubah mindset masyarakat untuk sadar pajak dengan pendidikan sejak dini diperlukan teknis yang sistematis, salah satunya melalui inklusi dalam materi pembelajaran maupun kegiatan kesiswaan. Penerimaan perpajakan menyumbang lebih dari 80% dan oleh sebab itu, diperlukannya tingkat kesadaran masyarakat yang tinggi akan pajak. Sehingga pihak Direktorat Jenderal Pajak melakukan berbagai upaya untuk meningkatkan kesadaran masyarakat akan pajak dan salah satunya adalah program Gerakan Indonesia Sadar Pajak.
      Issue No: Vol. 23, No. 2
       
  • POTRET PENGELOLAAN KEUANGAN BUMDesa CEMPAKA DESA TELAGA BIRU KECAMATAN
           TANJUNG BUMI KABUPATEN BANGKALAN

    • Authors: Anis Putri
      Abstract: Riset ini bertujuan untuk mengungkap gambaran pengelolaan keuangan BUMDesa baik dari segi pencatatan dan pelaporannya serta pertanggungjawaban yang dilakukan oleh pengelola BUMDesa Cempaka Desa Telaga Biru, Kecamatan Tanjungbumi Kabupaten Bangkalan. Selain itu, mengungkap kendala-kendala yang dihadapi pengelola BUMDesa dalam melakukan pengelolaan keuangan, serta solusi yang ditawarkan dalam menangani kendala-kendala tersebut. Untuk menjawab permasalahan dan mencapai tujuan riset, maka riset ini menggunakan pendekatan deskriptif. Riset ini menggunakan teknik pengumpulan data interview dan dokumentasi, sedangkan tahapan analisis data penelitian merujuk pada analisis data Miles dan Huberman yang meliputi: (1) reduksi data, (2) penyajian data, (3) penarikan kesimpulan. Hasil riset mengatakan BUMDesa Cempaka sudah melaksanakan pembukuan atau pencatatan keuangan tetapi masih sangat sederhana dan menghasilkan laporan keuangan berupa buku kas harian, yang meliputi buku penerimaan kas dan buku pengeluaran kas saja. Hal ini dikarenakan dalam melakukan pencatatan tersebut BUMDesa memiliki kendala, yaitu SDM yang tidak terlalu paham atas pencatatan akuntansi. Untuk itu, perlu adanya pelatihan dan bimbingan teknis dari pihak pemerintah terutama yang terkait dengan pencatatan keuangan BUMDesa. Kata kunci: Pengelolaan Keuangan, BUMDesa, Pencatatan, Pelaporan dan   Pertanggungjawaban
      Issue No: Vol. 23, No. 2
       
  • Value Relevance of Accounting Information from PSAK 72

    • Authors: Natatsa Mubarika
      Abstract: This study examines accounting information’s value relevance after PSAK 72 on the Indonesia Stock Exchange companies. Ohlson’s model (1995) uses for testing the research hypothesis, and it uses Generalized Least Squares (GLS) regression analysis to estimate the research model. The results indicate that applying PSAK 72 has value relevance of accounting information. The company’s earnings strongly correlate with the stock price, but the book value of equity has no value relevance. PSAK 72 requires professional interpretation and judgment, which affect differences in recognition for similar transactions. The complexity of PSAK 72 requires adjustments for the company to reduce profits, and it will react negatively to users. PSAK 72 will better disclose its contract revenue with customers, but it requires lengthy preparation. To provide better information, IAI needs to consider a transition period for the implementation.
      Issue No: Vol. 23, No. 2
       
  • The The Effect of Payroll Accounting Information Systems and Cash
           Expenditures on Internal Control Systems In Bapas Kelas 1 Bandung

    • Authors: Sinta Sintia Dewi, Dwi Oktaviani Ranggita, Perwito, Santy Christinawati
      Abstract: This study aims to determine how much influence Salary Accounting Information System and Cash Expenditure Accounting Information System on Internal Control System. This study uses a type of quantitative research with primary data through questionnaires distributed to 40 respondents. This study shows that the Class 1 Bandung Penitentiary has utilized Information Technology well to minimize the risk of fraud in terms of payroll and cash-out systems. The results of this study indicate that the Salary Accounting Information System and Cash Expenditure Accounting Information System have a significant effect on the Internal Control System, which means that every effort made to increase the effectiveness of the Salary Accounting Information System and Cash Expenditure Accounting Information System is can increase the effectiveness of the Control System. internals.
      Issue No: Vol. 23, No. 2
       
  • Local Government Performance: Internal Control System, Leadership Style,
           Organzational Culture, Organizational Commitment, Good Government
           Governance As An Independent Variables (Survey on All Regional Work Units
           in Magelang Regency)

    • Authors: Bambang Jatmiko, Gusmayanti Deviana
      Abstract: This study aims to test and prove empirically about The Influence of Internal Control Systems, Leadership Style, Organizational Culture, Organizational Commitment, and Good Government Governance on Local Government Performance in the Regional Work Units of Magelang Regency. The phenomenon happened in Magelang Regency is about the low performance achievements in the last 3 years. This study used survey method. The purposive sampling was conducted as the sampling technique. Primary data was the type of data used in this study. Based on the results of the analysis that has been done, it shows that the Internal Control System has no positive effect on local government performance, Leadership Style has no positive effect on local government performance, Organizational Culture has a positive effect on local government performance, Organizational Commitment has a positive effect on local government performance, and Good Government Governance has a positive effect on local government performance.
      Issue No: Vol. 23, No. 2
       
  • Revisiting The Behavioral Finance Theory In The Investment Decision Model:
           A Review

    • Authors: Ni Putu Ayu Darmayanti, Ni Luh Putu Wiagustini, Luh Gede Sri Artini, Ica Rika Candraningrat
      Abstract: There are two conflicting theories for explaining investor behavior in decision making, traditional finance and behavioral finance theory. This paper will emphasize the behavioral research in finance that examines some of the literature about investors’ behavior when making risky investment decisions. Library research was conducted, and then presented using a descriptive form of theoretical exposure, along with the related empirical research results. Based on the perspectives of behavioral finance theory, the investors’ risky investment decisions can be affected by their financial literacy, risk tolerance, and personality. From the literature observed, there are still only a few empirical results that observe investment decision-making being related to riskier alternatives and there are still some debates, so more research is needed to reach better conclusions about what influences investors to make risky investment decisions.  Keywords: financial literacy, risk tolerance, investor’s personality, risky investment decisions
      Issue No: Vol. 23, No. 2
       
  • AUDITOR INDEPENDENCE, AUDITOR ETHICS, AUDITOR EXPERIENCE, AND DUE
           PROFESSIONAL CARE ON AUDIT QUALITY

    • Authors: Kenny Ardillah
      Abstract: Public accountants are exceptionally important to give certainty to clients that the financial statements introduced by the organization can be trusted, but the risk of misstatement will in any case exist despite the fact that it has been evaluated by a Public Accounting Firm. This study expects to analyze the components that influence audit quality that can lessen the risk of misstatement in the presentation of financial statements, specifically auditor independence, auditor ethics, auditor experience, and due professional care. The subject in this study were employees who worked as auditors at the Tangerang’s Public Accounting Firms. This type of research is a causal study with a convenience sampling method. The research period was completed during the Coronavirus pandemic from March to June 2020. The hypothesis test method used in this research is multiple regression analysis. The results of this study are auditor independence does not affect audit quality, auditor ethics does not affect audit quality, auditor experience has positive effect on audit quality, and due professional care has positive effect on audit quality. This research is expected to be a reference in making decisions by auditors based on audit considerations possessed by an auditor to improve audit quality, especially from the experience and due professional care of the auditor. Keywords: Auditor independence, auditor ethics, auditor experience, due professional care, audit quality
      Issue No: Vol. 23, No. 2
       
  • IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND COMPANY SIZE ON FINANCIAL
           PERFORMANCE OF METALS SECTOR COMPANIES

    • Authors: Siti Sunrowiyati, M. Windy Linggar Yanti
      Abstract: This study aims to analyze the implementation of good corporate governance and company size on the financial performance of metal sector companies. Sampling in this study used a purposive sampling technique which resulted in 11 metal sector companies during 2017- 2019. The analytical method used in this study is the multiple linear regression method. This study obtained the results that independent commissioners have no effect on financial performance, audit committees have no effect on financial performance, managerial ownership has no effect on financial performance, institutional ownership has no effect on financial performance. However, firm size affects financial performance, while independent commissioners, audit committees, managerial ownership, institutional ownership and firm size simultaneously affect financial performance. The results of this study can be used by Metal Sector companies to focus more on implementing good corporate governance in improving financial performance, so that it will maintain the sustainability of the company.
      Issue No: Vol. 23, No. 2
       
  • S Sustainability Pervasive Learning Accounting Education:

    • Authors: Diyah Probowulan
      Abstract: In accounting, sustainability can increase accurate, reliable, and relevant teaching and learning in the educational, economic, and social landscape constantly changing and evolving towards Big Data Personalized Learning or Pervasive Learning. Firstly, the purpose of this paper is to provide a brief overview of the educational landscape in the accounting field in the context of pervasive learning during the transitional period of MBKM. Second, providing evidence of new teaching and learning readiness in the accounting education program at Muhammadiyah Higher Education recipients of the 2020 MBKM grant. The literature study was conducted to support empirical evidence obtained from questionnaires filled out by groups of accounting Accounting Department students. This study found that, although the beginning of pervasive learning was new for them, with the help of the technological convenience provided by the Ministry of Education and Culture's big data, it could be well adopted. This convenience is due to the literacy approach used in disseminating information to students and grant outcomes that must be implemented to create a conducive environment for teaching and learning. It was also found that students' understanding of the use of learning technology increased. The implications of these findings can provide roadmaps and strategies that can be carried out in the accounting learning process in the MBKM era through pervasive learning and sustainable technology developments.
      Issue No: Vol. 23, No. 2
       
  • Complementarity of Management Control Mechanisms in a lean organization:
           The effect of Consensus on Lean Thinking Strategy (Evidence from
           Indonesian manufacturing companies)

    • Authors: kevin hermanto tupamahu
      Abstract: ABSTRACT The purpose of this study is to examine the complementarity effect of lean management control mechanisms (lean performance measurement, employee empowerment, visual control, standard operating procedures, and peer pressures) on company performance (operations and financial performance) and whether the consensus on lean thinking had affected the relationship between the lean management control mechanisms and the company performance. The data was collected by survey with a total of 159 managers from manufacturing companies participating. The data is then analyzed using the AMOS-SEM method which shows that: 1) lean management control mechanisms work complementary to increase both operation and financial performance in lean manufacturing companies; 2) consensus on lean thinking strategies act as moderating and has a positive impact on the relationship between lean management control mechanisms and financial performance.
      Issue No: Vol. 23, No. 1
       
  • Financial Statements Analysis in Measuring and Comparing Financial
           Performance of PT. Blue Bird Tbk and the other Companies of the Industry,
           Period 2019-2020

    • Authors: Billi Aurizza Tresnadi
      Abstract: This research of PT Blue Bird Tbk aims to analyze its financial statements so that it can measure financial performance and compare it with other companies in the same industry during the period 2019 to 2020. The main step taken to measure financial performance is to calculate financial ratios. Information data used to analyze financial statements are obtained from the website of the Indonesia Stock Exchange (IDX) and the company's official website in a transparent manner. Financial ratios have five components; Liquidity, Efficiency, Leverage, Coverage, and Profitability. However, when compared to other companies in the same industry, PT Blue Bird Tbk has better financial ratios in Liquidity, Leverage, Coverage, and Profitability. Meanwhile, in the Efficiency Ratio, PT Blue Bird Tbk is below the industry average.
      Issue No: Vol. 23, No. 1
       
  • Complementarity of Management Control Mechanisms in a lean organization:
           The effect of Consensus on Lean Thinking Strategy (Evidence from
           Indonesian manufacturing companies)

    • Authors: kevin hermanto tupamahu
      Abstract: The purpose of this study is to examine the complementarity effect of lean management control mechanisms (employee empowerment, lean performance measurement, visual control, standard operating procedures, and peer pressures) on company performance (operations and financial performance) and whether the consensus on lean thinking had affected the relationship between the lean management control mechanisms and the company performance in a lean manufacturing company. The data collected by questionnaire survey with a total of 159 managers from manufacturing companies participated, and it has been analyzed using structural equation models which shows that: 1) lean management control mechanisms work complementary to increase both operation and financial performance in lean manufacturing companies; 2) consensus on lean thinking strategies act as moderating and has a positive impact on the relationship between lean management control mechanisms and financial performance.
      Issue No: Vol. 23, No. 1
       
  • A Product Innovation and Supporting Factors as Options to Increase
           Competitive Advantage during a Pandemic

    • Authors: Hiras Pasaribu, Nur Suhascaryo KRT, Karyono, Alp. Yuwidiantoro
      Abstract: Competitive advantage can be achieved successfully if the product quality is liked by consumers, but during the COVID-19 pandemic it is not easy to reach the market. The research objectives are: To determine the effect of product innovation, market performance on products and the development of MSMEs governance on the Competitive Advantage of MSMEs in the Creative Industry of batik craftsmen in districts and cities in Yogyakarta. The research method used is a survey method to 55 managers who are willing during this pandemic from 127 managers of MSMEs Creative Industries batik craftsmen in all districts and cities in Yogyakarta. Primary data collection using an instrument in the form of a questionnaire with a Likert scale. This study uses Path Analysis. The results of the study indicate that product innovation, market performance of products (market performance) and development of MSMEs governance have an effect on the Competitive Advantage of MSMEs.
      Issue No: Vol. 23, No. 1
       
  • The Effect of Foundation Governance on Public Trust with Financial
           Performance as a Moderating Variable

    • Authors: Klemens Mere
      Abstract: The purpose of this study is to determine the effect of Foundation governance (transparency and accountability) on public trust simultaneously, To determine the effect of transparency on public trust partially, To determine the effect of partial accountability on public trust, To determine the effect of foundation governance on public trust with fiscal performance as a moderating variable, To determine the effect of foundation governance on public trust with the effectiveness of non-program activities as a moderating variable, To determine the effect of foundation governance on public trust with public support as a moderating variable, To determine the effect of foundation governance on public trust with investment performance as a moderating variable, To determine the effect of foundation governance on public trust with program activities as a moderating variable. The subjects are donors who have donated to the Mardi Wiyata Foundation for more than 5 years and parents of students who have sent their children to the Mardi Wiyata Foundation from elementary to high school. Data was collected by using a questionnaire, the data analysis was regression analysis. The results of the study prove that the variables of transparency and accountability simultaneously have a significant positive effect on public trust, the variable of transparency partially has a significant positive effect on public trust.           The purpose of this study is to determine the effect of Foundation governance (transparency and accou...
      Issue No: Vol. 23, No. 1
       
  • TRADING VOLUME ACTIVITIES, ABNORMAL RETURNS, AND BID-ASK SPREADS

    • Authors: Rayna Kartika
      Abstract: This paper is to investigate the differences of trading volume activities, abnormal returns, and bid-ask spreads before and after Covid-19 was confirmed in Indonesia. On 2 March 2020, when the date of Covid-19 was confirmed in Indonesia, there was a tendency that the price stock declined gradually, it was shown by the decreasing point of S&P500 in the US and IHSG in Indonesia. Both individuals and institutional investors tend to sell their stock in order to avoid the declining stock price. Therefore, this research is to explore more about how trading volume, abnormal returns, and bid-ask spreads gradually shifted in LQ45 due to pandemic situation. The observation period in this research is 30-trading days, consisting of t-15 (15 days before), t-0 (the day of event) and t + 15 (15 days after) coronavirus pandemic was confirmed. LQ45 index was chosen as the sample of this research because it is the most liquid stock index in Indonesia. Thus, there are 45 companies as samples to be tested with the T-Test in this research. The result shows that trading volume and bid ask spreads have significant value before and after pandemic was confirmed while the abnormal return showed contrary.
      Issue No: Vol. 23, No. 1
       
 
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