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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: 14)
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: 23)
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: 11)
The Accounting Review     Full-text available via subscription   (Followers: 48)
Universal Journal of Accounting and Finance     Open Access   (Followers: 3)

           

Similar Journals
Journal Cover
Krisna : Kumpulan Riset Akuntansi
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2301-8879 - ISSN (Online) 2599-1809
Published by Universitas Warmadewa Homepage  [16 journals]
  • DETERMINAN KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL DAN MENENGAH DI
           KABUPATEN BANTUL: APAKAH ETIKA, PEMERIKSAAN, DAN DENDA BERPERAN'

    • Authors: Agung Prasetyo , Amir Hidayatulloh
      Pages: 154 - 163
      Abstract: The purpose of this study is to analyze the factors that influence the compliance of MSME taxpayers. The population of this study is the taxpayers of Micro, Small and Medium Enterprises (MSMEs) in the Special Region of Yogyakarta. The sample of this research is MSME taxpayers in Bantul Regency. The sampling technique used was purposive sampling, with the criteria for MSME actors who had a Taxpayer Identification Number. Respondents of this study amounted to 49 respondents. The data analysis of this research used multiple linear regression analysis, with the help of SPPS tool. This study obtained the results that MSME taxpayer compliance is influenced by ethics, audits, and tax penalties.
      PubDate: 2022-01-10
      DOI: 10.22225/kr.13.2.2022.154-163
      Issue No: Vol. 13, No. 2 (2022)
       
  • PENGARUH KUALITAS PELAYANAN, CITRA PERUSAHAAN DAN KEPERCAYAAN TERHADAP
           LOYALITAS NASABAH PT. BRI TBK CABANG GIANYAR

    • Authors: I Gede Nyoman Carlos W. Mada, Ratih Permata Dewi, Ni Kd Sioaji Yamawati
      Pages: 164 - 168
      Abstract: This study aims to analyze the effect of Service Quality, Corporate Image, and Trust on Customer Loyalty (Case Study on Customers of PT. Bank Rakyat Indonesia Tbk Gianyar Branch). PT. Bank Rakyat Indonesia Tbk as one of the largest banks with branches in every city and units in almost every sub-district level, has become one of the banks used as customers to make savings and loans and other transactions. The data used are primary data. Primary data obtained from questionnaires distributed to customers of PT. Bank Rakyat Indonesia Tbk Gianyar Branch. The data analysis technique used is multiple linear regression analysis. The results showed that Service Quality, Company Image, Trust Affect Customer Loyalty.
      PubDate: 2022-01-11
      DOI: 10.22225/kr.13.2.2022.164-168
      Issue No: Vol. 13, No. 2 (2022)
       
  • FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL DENGAN BUDAYA
           ORGANISASI SEBAGAI VARIABEL MODERATING

    • Authors: Fachrun Nissa, Widia Astuti, Eka Nurmala Sari
      Pages: 169 - 179
      Abstract: The purpose of this study is to determine and analyze whether budget participation has an effect on managerial performance. To find out and analyze whether the clarity of budget targets has an effect on managerial performance. To find out and analyze whether organizational culture moderates the effect of budget participation on managerial performance. To find out and analyze whether organizational culture moderates the effect of budget target clarity on managerial performance.The research approach uses quantitative associative. This research uses data analysis method using SmartPLS.3 software which is run with computer media. In this study, the research instrument used was a questionnaire/questionnaire. The variable measurement scale used in this study is to use an ordinal scale in the form of a Likert scale. The sample of this study is the entire population of 35 employees at PT. KIM. Based on the results of the research, budget participation has a significant positive effect on managerial performance. Budget target class has a significant positive effect on managerial performance. Organizational culture can moderate the effect of budgetary participation on managerial performance. Organizational culture can moderate the influence of the budget target class on managerial performance
      PubDate: 2022-01-11
      DOI: 10.22225/kr.13.2.2022.169-179
      Issue No: Vol. 13, No. 2 (2022)
       
  • KECURANGAN LAPORAN KEUANGAN (FRAUDULENT) SEKTOR TAMBANG DI INDONESIA

    • Authors: Imam Wahyudi, Soelistijono Boedi, Abdul Kadir
      Pages: 180 - 190
      Abstract: This research is entitled Fraudulent Mining Sector Report in Indonesia. This type of research uses a quantitative approach. The data used in this study are the annual financial statements of mining companies listed on the Indonesia Stock Exchange in 2014-2019. The analytical tool used in this research is the path analysis test with the WarpPls application. The results of the study indicate that financial stability and the nature of industry have an effect on fraudulent financial statements. On the other hand, external pressure, personal financial need, effective monitoring, and an independent board of commissioners have no effect on fraudulent financial statements
      PubDate: 2022-01-11
      DOI: 10.22225/kr.13.2.2022.180-190
      Issue No: Vol. 13, No. 2 (2022)
       
  • PENGARUH KECENDERUNGAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI MENGHADAPI
           DIGITALISASI UMKM DI BANDARLAMPUNG

    • Authors: Imelda Sinaga, Agnes Susana Merry Purwanti, Lydia Sumiyati Sumiyati
      Pages: 191 - 201
      Abstract: The government is targeting MSME actors to be digitally literate to simplify their business processes. But on the other hand, MSMEs have obstacles in the low quality of human resources, less than optimal support systems, namely the availability of infrastructure, incentives, access to information, and ineffective policies and regulations that still need to be addressed in the National RPJM. For this reason, the MSME business process must be addressed, one of which is the implementation of an SIA (Accounting Information System) to face digitalization. The purpose of this study is to analyze variables that tend to implement AIS so that internal parties and stakeholders can improve and improve Information Technology (IT) owned by MSMEs in Bandarlampung. The research method used is multiple linear regression using primary data on MSMEs in Bandarlampung. The results show that the influential variable is organization readiness. This means that MSMEs are willing and ready to implement AIS for the accounting information management process but have no effect on the relative advantage variable, complexity,compatibility, top management support, employee's IT competence, competitive pressure, government support, and internal control. This is because the MSMEs and stakeholders have not been adequate in implementing SIA. After all the IT used is not ready, investment and appropriate human resources are needed, still oriented to production, not market demand so that it becomes a challenge in the government's strategic plans in the future.
      PubDate: 2022-01-11
      DOI: 10.22225/kr.13.2.2022.191-201
      Issue No: Vol. 13, No. 2 (2022)
       
  • PENGARUH KEPATUHAN PELAPORAN KEUANGAN, SISTEM PENGENDALIAN INTERNAL DAN
           WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD PENGELOLAAN DANA DESA

    • Authors: Kivaayatul Akhyaar, Anissa Hakim Purwantini, Naufal Afif, Wahyu Anggit Prasetya
      Pages: 202 - 217
      Abstract: This study aims to empirically test the effect of financial reporting compliance, internal control systems and whistleblowing systems on fraud prevention in the management of village funds in Bansari Temanggung District. This research is a quantitative research. The source of data in this study uses primary data obtained through questionnaires. The sampling technique in this study uses purposive sampling technique, so that the research sample obtained as many as 63 respondents consisting of the village head, village secretary, treasurer, planning department and BPD in 13 villages, Bansari Temanggung District.The results of this study indicate that Financial reporting compliance and whistleblowing system have a positive effect on fraud prevention in managing village funds, temporary the internal control system has no effect on preventing fraud in the management of village funds.
      PubDate: 2022-01-13
      DOI: 10.22225/kr.13.2.2022.202-217
      Issue No: Vol. 13, No. 2 (2022)
       
  • KINERJA KEUANGAN DAN REPUTASI PERUSAHAAN: STUDI PADA PERUSAHAAN YANG
           TERDAFTAR DI BURSA EFEK INDONESIA

    • Authors: Laurentius Christian Oktavianus, Fransiskus Randa, Robert Jao, Riza Praditha
      Pages: 218 - 227
      Abstract: The purpose of this study is to investigate the effect of financial performance on company reputation and the influence of company reputation on financial performance. This study uses secondary data, namely the annual report and Corporate Image Index (CII) visited by the Frontier Consulting Group. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange which have a CII score index consecutively during the 2016-2019 period. The number of companies that meet the criteria in this study are 34 companies selected using purposive sampling with a total of 136 data observed. This study uses simple linear regression analysis. The results of this study indicate that financial performance has a positive and significant effect on the company's reputation and the company's reputation has a positive and significant effect on financial performance.
      PubDate: 2022-01-13
      DOI: 10.22225/kr.13.2.2022.218-227
      Issue No: Vol. 13, No. 2 (2022)
       
  • AUDITOR SPESIALISASI INDUSTRI DAN EFEKNYA PADA MANAJEMEN LABA

    • Authors: Nany Chandra Marsetio, Retno Yuliati
      Pages: 228 - 245
      Abstract: This paper presents the evidence regarding the relationship between auditor industry specialization and accrual earning management. Auditor industry specialization was measured by four continuous and four dummy variables. It was proxied by market share total asset, market share number of clients, the interaction between market share total asset and portfolio share, and interaction between market share number of clients and portfolio share. Earning management was proxied by accrual discretionary modified jones. Samples of this study were 1,668 nonfinancial firm-years listed in IDX during the 2012-2019 period. We restricted our study to clients of Big 10 auditors. Hypothesis testing used regression panel data. Fixed effect regression finds that auditor industry specialization proxied by market share total asset positively impacts earning management modified jones. The research contributes to the literature by highlighting the positive relationship between auditor industry specialists and earning management. This result was contradictive with previous findings make this become fruitful further research.
      PubDate: 2022-01-11
      DOI: 10.22225/kr.13.2.2022.228-245
      Issue No: Vol. 13, No. 2 (2022)
       
  • ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN
           OTOMOTIF DAN KOMPONEN

    • Authors: Petty Aprilia Sari, Imam Hidayat
      Pages: 246 - 259
      Abstract: Return is the return obtained from an investment for a certain period. It will be difficult to know how much return will be obtained in the future. There are many factors to predict return including Total Cash Flow, Accounting Profit, Company Size. This study aims to analyze the effect of total cash flow, accounting profit and company size on stock returns. This type of research is secondary data in the form of annual financial report data for automotive and component companies on the Indonesia Stock Exchange for the 2015-2019 period. Based on the purposive sampling technique, a sample of 9 companies was obtained. The data analysis technique used multiple linear regression. Hypothesis testing was carried out with simultaneous significant test (F-test) and partial test (t-test). The results of this study operating cash flow and accounting profit have an effect on stock returns, while the size of the company has no effect on stock returns. This research can contribute to increase the literature and provide information about the factors that affect stock returns that can be used by companies and investors.
      PubDate: 2022-01-13
      DOI: 10.22225/kr.13.2.2022.246-259
      Issue No: Vol. 13, No. 2 (2022)
       
  • KREDIT BERMASALAH PADA KOPERASI SIMPAN PINJAM BHUANA ARTHA MULIA DAN
           FAKTOR-FAKTOR YANG MEMPENGARUHINYA

    • Authors: I Gusti Ayu Ratih Permata Dewi
      Pages: 260 - 266
      Abstract: The Bhuana Arta Mulia Savings and Loans Cooperative provides credit to borrowers, if the cooperative feels confident that the credit given to prospective customers will be received according to the terms and conditions that have been agreed by both parties. If there are one or more debtors who do not comply with these rules, it can have an impact in the future, namely the kupedes given are not in accordance with the stipulated time or the payment will be in arrears. In general, there are two factors that cause non-performing loans, namely internal factors and external factors. This study wants to know the internal and external factors that influence the non-performing loans in the Bhuana Arta Mulia Savings and Loan Cooperative. The population in this study were customers of the Bhuana Arta Mulia Savings and Loan Cooperative. Determination of the research sample can use the Slovin formula. The data collection technique in this study was a questionnaire. The data analysis technique used is multiple linear regression analysis. The results show that internal factors have no effect on non-performing loans. Meanwhile, external factors affect non-performing loans.
      PubDate: 2022-01-14
      DOI: 10.22225/kr.13.2.2022.260-266
      Issue No: Vol. 13, No. 2 (2022)
       
  • MINAT MAHASISWA AKUNTANSI UNTRIM SEBAGAI PENGGUNA E-WALLET DENGAN
           MEMPERTIMBANGKAN PERSEPSI KEMANFAATAN, PERSEPSI KEMUDAHAN, DAN PERSEPSI
           KEPERCAYAAN

    • Authors: Salepa Celik Misrami Afolo, Ni Nyoman Sri Rahayu Trisna Dewi
      Pages: 267 - 277
      Abstract: This study aims to determine the effect of Perception of Benefits (X1), Perception of Ease (X2), Perception of Trust (X3), Interest of E-wallet Users on the interest of Untrim Accounting Students as E-Wallet users (Y). This research uses quantitative research methods with associative research types. The population in this study were students of the Accounting Study Program at Triatma Mulya University batch 2017, 2018, and 2019. The sample was taken using the purposive sampling method with a sample of 74 respondents. During the Covid-19 pandemic, which is in accordance with government policy, that learning activities are carried out online, the data collection in this study used an online questionnaire via google form and the measurement used a Likert scale. And the data analysis methods used are Data Quality Test, Classical Assumption Test, Multiple Regression Analysis, F Test (Model Feasibility), and t Test. The results obtained from the data analysis showed that the perception of benefits, the perception of ease, and the perception of trust partially had a positive and significant effect on the interest of E-Wallet users.
      PubDate: 2022-01-14
      DOI: 10.22225/kr.13.2.2022.267-277
      Issue No: Vol. 13, No. 2 (2022)
       
  • MODERASI SIKAP NASIONALISME ATAS PENGARUH MORAL PAJAK TERHADAP KESADARAN
           PAJAK DAN KEPATUHAN WAJIB PAJAK

    • Authors: Sihar Tambun, Ani Haryati
      Pages: 278 - 289
      Abstract: Tujuan penelitian ini adalah untuk menguji moral pajak terhadap kesadaran pajak dan kepatuhan wajib pajak. Serta menguji pengaruh moderasi sikap nasionalisme atas pengaruh moral pajak terhadap kesadaran pajak dan kepatuhan wajib pajak. Metode penelitian yang digunakan adalah kuantitatif dengan teknik pengumpulan data melalui kuesioner, metode dalam pengambilan sampel menggunakan metode hair yaitu jumlah responden 5 – 10 kali jumlah indikator. Jumlah sampel yang diperoleh yaitu sebanyak 180 responden sebagai status Wajib Pajak. Sampel tersebut dilakukan uji validitas dan uji reliabilitas serta pengujian hipotesis melalui aplikasi software Smart PLS. Dari hasil uji hipotesis membuktikan bahwa adanya pengaruh yang signifikan dari sikap nasionalisme terhadap kepatuhan wajib pajak, adanya pengaruh yang signifikan dari moral pajak terhadap kesadaran pajak, adanya pengaruh yang signifikan dari moral pajak terhadap kepatuhan Wajib Pajak, adanya pengaruh yang signifikan dari moderasi sikap nasionalisme atas pengaruh moral pajak terhadap kesadaran pajak, namun tidak ada pengaruh yang signifikan dari moderasi sikap nasionalisme atas pengaruh moral pajak terhadap kepatuhan wajib pajak. Dari penelitian ini dapat disimpulkan bahwa ketika Pemerintah meningkatkan kesadaran pajak maka strategi yang harus ditingkatkan yang pertama yaitu moral pajak, kemudian sikap nasionalisme, dan yang terakhir yaitu moral pajak yang dimoderasi oleh sikap nasionalisme. Namun ketika akan meningkatkan kepatuhan Wajib Pajak maka yang perlu ditingkatkan yang pertama yaitu moral pajak,  dan yang kedua yaitu sikap nasionalisme.
      PubDate: 2022-01-14
      DOI: 10.22225/kr.13.2.2022.278-289
      Issue No: Vol. 13, No. 2 (2022)
       
  • ANALISIS KESADARAN PENGELOLAAN IJIN USAHA DAN PEMBUKUAN PADA UMKM YANG
           DIKELOLA DIFABEL DI KABUPATEN GUNUNGKIDUL

    • Authors: Siti Afidatul Khotijah, Agustina Prativi Nugraheni, Chaidir Iswanaji
      Pages: 290 - 298
      Abstract: The awareness of business actors, especially those with disabilities, is not yet fully available. This study aims to analyze the awareness of people with disabilities who manage MSMEs in making an inventory of their products. In addition, the conformity of the product inventory method with the Statement of Financial Accounting Standards (PSAK) will also be analyzed. This study uses purposive sampling where the main requirement is individuals with disabilities who have MSME businesses in Gunungkidul Regency. This research is a descriptive qualitative study. The type of data used in this study is primary data derived from interviews and observations of respondents. The triangulation method will be used to test the validity of the data, while the data analysis uses coding analysis. The results of this study indicate that most of the people with disabilities in Gunungkidul who run MSMEs are physically disabled. MSMEs that are run by disability have not registered for a business license with the Gunungkidul Regency government. Bookkeeping has also not been fully applied to businesses managed by disability.
      PubDate: 2022-01-14
      DOI: 10.22225/kr.13.2.2022.290-298
      Issue No: Vol. 13, No. 2 (2022)
       
  • PENGARUH LEVERAGE, RETURN ON ASSET (ROA) DAN INTENSITAS MODAL TERHADAP
           PENGHINDARAN PAJAK DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERASI PADA
           PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

    • Authors: Trias Arimurti, Devi Astriani, Sabaruddin
      Pages: 299 - 315
      Abstract: This study examines and analyzes the effect of leverage, return on assets (ROA), and capital intensity on tax avoidance with transparency as a moderating variable. The data used in this study are secondary data which is sourced from the company's financial statement data on the Indonesia Stock Exchange. The population in this study. These are all manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling with criteria tailored to the needs of the study. From the specified criteria, 37 companies were obtained as samples. The data analysis method used panel data regression with tools: Eviews 10 analysis and Moderating Regression Analysis (MRA). The results show that, first, leverage does not have a positive effect on tax avoidance. This shows that the higher the debt funding from third parties used by the company. The higher the interest costs arising from the debt, so that it will reduce the company's tax burden, not making the company financing with large amounts of debt. Second, ROA has a positive effect on tax avoidance. This shows that the higher the company's profitability, the better the corporate tax planning because it can result in tax optimization, and the company's tendency to do tax avoidance is decreasing. Third, capital intensity. This shows that the depreciation expense originating from the company's fixed assets does not significantly affect the company's tax reduction.
      PubDate: 2022-01-14
      DOI: 10.22225/kr.13.2.2022.299-315
      Issue No: Vol. 13, No. 2 (2022)
       
  • FAKTOR-FAKTOR PENENTU CORPORATE SOCIAL RESPONSIBILITY (CSR) PT COCA COLA
           TIRTA LINA BOTTLING MENGWI BADUNG BALI

    • Authors: I Gusti Ayu Intan Saputra Rini, Ni Luh Gede Rusmina Dewi, Anak Agung Ayu Erna Trisnadewi
      Pages: 316 - 334
      Abstract: The aims of this study are: (1) To prove empirically the effect of Corporate Social Responsibility (CSR) on the company's image at PT Coca Cola Tirta Lina Bottling Mengwi Badung. (2) Knowing the factors that shape Corporate Social Responsibility (CSR) at PT Coca Cola Tirta Lina Bottling Mengwi Badung. The sampling technique used was purposive sampling technique, in which the number of samples determined based on the Slovin formula, recorded as many as 98 people spread into three banjars. The data analysis technique used is simple linear regression analysis and factor analysis. The results showed that: (1) Corporate Social Responsibility (CSR) had a positive effect on corporate image at PT Coca Cola Tirta Lina Bottling Mengwi Badung. (2) Community support, diversity, environment, and product form or measure the construct of Corporate Social Responsibility (CSR). The dimension that gives the biggest contribution or the strongest as the shaper or measure of the construct of Corporate Social Responsibility (CSR) is the product.
      PubDate: 2022-01-14
      DOI: 10.22225/kr.13.2.2022.316-334
      Issue No: Vol. 13, No. 2 (2022)
       
 
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