Jurnal Buana Akuntansi
type: channel
description: Jurnal Buana Akuntansi [p-ISSN 2528-1119 | e-ISSN 2580-5452] is a peer-reviewed journal published two times a year (March and September) by Department of Accounting, Faculty of Economics, Universitas Buana Perjuangan Karawang. Jurnal Buana Akuntansi is intended to be the journal for publishing articles reporting the results of research on accounting. Jurnal Buana Akuntansi invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies.
publisher: LPPM UBP
language: en
publication name: Jurnal Buana Akuntansi
issn: 2528-1119
copyright: Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi-BerbagiSerupa 4.0 Internasional.
items: MENGUNGKAP INTERAKSI ANTARA TATA KELOLA PERUSAHAAN, MANAJEMEN LABA, DAN STRATEGI PENGHINDARAN PAJAK
items: Intergritas Akuntansi dan Kepatuhan Pajak Usaha Mikro Kecil dan Menengah (UMKM) Studi Kasus Di Makassar
items: Manajemen Kinerja Berbasis Balance Scorecard Pada Pemerintah Daerah Kabupaten Bone Bolango
items: Pengembangan Praktikum Pelaporan Pajak berbasis e-SPT untuk Meningkatkan Literasi Pajak Digital Mahasiswa dengan Model ADDIE
items: Memotret Fakfuken (Tradisi Peminangan Pernikahan) Pada Suku Biak Papua Dari Lensa Akuntansi
items: Penerapan Praktik Akuntansi dan Pengelolaan Keuangan pada Usaha Mikro Kecil dan Menengah Berbasis Halal (Studi Fenomenologi UMKM Kabupaten Gowa)
items: Faktor-Faktor Penentu Keputusan Investasi Pada Generasi Milenial Dan Gen Z
items: ANALISIS KEUANGAN DAERAH UNTUK MENGUKUR KINERJA KEUANGAN DI PEMERINTAH DAERAH KABUPATEN GORONTALO TAHUN ANGGARAN 2019-2023
items: ANALISA PERSIAPAN IMPLEMENTASI PSAK 117 KONTRAK ASURANSI SERTA DAMPAKNYA TERHADAP PERUSAHAAN ASURANSI KERUGIAN DI INDONESIA
items: Blue Accounting Bagi Masyarakat Laut Torosiaje
items: DETERMINAN PERILAKU KEUANGAN MAHASISWA
items: Pengaruh Board Diversity Dan Sales Growth Terhadap Financial Distress Yang Dimoderasi Oleh Board Remuneration Pada Perusahaan Pertambangan Di Indonesia
items: Determinan Keputusan Mahasiswa Dalam Memilih Karir Pada Bidang Perpajakan
items: Pengaruh Konvergensi IFRS, Etnisitas dan Subsidiaries terhadap Audit Fees
items: Pengaruh Literasi Keuangan, Motivasi Investasi, dan Locus of Control Terhadap Keputusan Investasi Mahasiswa Akuntansi
items: https://journal.ubpkarawang.ac.id/index.php/Akuntansi/article/view/7762
items: Gambaran Kepatuhan Wajib Pajak UMKM Binaan KPP Kalideres
items: Kepatuhan Wajib Pajak Orang Pribadi Profesi Bidan di Sumenep
items: Evaluasi Penerapan Sistem Informasi Manajemen (SIMDA) dalam Meningkatkan Kualitas Laporan Keuangan Pada Dinas Kesehatan Luwu Timur
items: Problematika Keterlambatan Penyampaian Tanggapan SP2DK Wajib Pajak yang di terbitkan oleh KPP Pratama di kota Pontianak
items: Membangun Whistleblowing system Untuk Mencegah Fraud Sehingga Meningkatkan Nilai Perusahaan
items: https://journal.ubpkarawang.ac.id/index.php/Akuntansi/article/view/6427
items: DAMPAK LITERASI KEUANGAN, KONTROL DIRI DAN PENGGUNAAN E - MONEY TERHADAP PERILAKU KONSUMTIF DI KALANGAN MAHASISWA AKUNTANSI UNIVERSITAS NEGERI GORONTALO
items: Analisis Penyajian Laporan Keuangan Berdasarkan Peraturan Pemerintah Nomor 71 Tahun 2010 Pada Pengadilan Negeri Slawi Kelas I B
items: Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi dengan Sosialisasi Perpajakan sebagai Pemoderasi
items: Pengaruh Fee Audit dan Audit Tenure terhadap Kualitas Audit
items: Tingkat Efektifitas Regulasi dan Sistem Keamanan Terhadap Penurunan Keresahan Pengguna E-wallet
items: Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Agresivitas Pajak (Studi Empiris Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia Tahun 2018-2020)
items: Faktor-Faktor Penentu Persistensi Laba
items: Analisis Sistem Akuntansi dan Pengendalian Internal Produk Tabungan Emas Pada PT Pegadaian (Persero) Cabang Pasar Mawar

MENGUNGKAP INTERAKSI ANTARA TATA KELOLA PERUSAHAAN, MANAJEMEN LABA, DAN STRATEGI PENGHINDARAN PAJAK
type: item
description: This study investigates the intricate relationships between corporate governance structures, earnings management, and tax avoidance strategies within Indonesian listed companies. Utilizing a dataset of 200 firms from the Indonesia Stock Exchange over the period 2018-2020, we explore how different ownership types—specifically institutional, insider, and blockholder ownership—affect corporate tax behavior and accounting practices. Our regression analysis reveals that insider ownership correlates with less aggressive tax avoidance, suggesting an alignment of interests with long-term corporate health rather than short-term gains. Conversely, institutional ownership did not significantly affect tax strategies, indicating a complex interplay between investor types and corporate tax policies. Blockholder ownership showed a varied influence, hinting at the importance of the nature of blockholder involvement in governance. Furthermore, the study examines earnings management through discretionary accruals, finding no significant impact on tax avoidance, which challenges conventional assumptions about the alignment of earnings management with tax minimization strategies. The findings underscore the nuanced roles that different ownership structures play in shaping corporate governance and financial strategies. The research contributes to the ongoing debate on the effectiveness of corporate governance in curbing aggressive tax practices and provides empirical evidence to inform policy and practice in emerging markets.
subject: Articles
  topic: section
creator: Lintang Putri Estiarto
rights: Copyright (c) 2025 Jurnal Buana Akuntansi
date: 2025-09-30
publication date: 2025-09-30
starting page: 157
ending page: 172
doi: 10.36805/59zqkd28

Intergritas Akuntansi dan Kepatuhan Pajak Usaha Mikro Kecil dan Menengah (UMKM) Studi Kasus Di Makassar
type: item
description: This study aims to describe and understand the relationship between accounting integrity and tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Makassar City. The background of this research is based on the fact that although the number of MSMEs continues to increase, their level of tax compliance remains relatively low. Accounting integrity, which is reflected in honesty, transparency, and consistency in financial recording, is considered an important factor influencing taxpayers’ compliance behavior. This research employs a descriptive qualitative method with a case study approach involving several MSMEs engaged in the trade and service sectors. Data were collected through in-depth interviews, observations, and a review of accounting records and tax administration documents. Data analysis was conducted using reduction, data display, and thematic conclusion-drawing techniques. The findings reveal that accounting integrity serves as both a moral and practical foundation in shaping tax compliance behavior. MSMEs that maintain honest and rule-based financial records tend to be more disciplined in fulfilling their tax obligations. However, several challenges were identified, including limited understanding of accounting practices, perceptions of high tax burdens, and insufficient guidance from authorities. These findings emphasize the need for continuous education and mentoring strategies to internalize accounting integrity and generate a tangible impact on improving MSME tax compliance
subject: Articles
  topic: section
creator: Andi Nurwanah
creator: Tenriwaru Tenriwaru
creator: Rastina Kalla
rights: Copyright (c) 2025 Jurnal Buana Akuntansi
date: 2025-10-11
publication date: 2025-10-11
starting page: 149
ending page: 156
doi: 10.36805/4n4m6j67

Manajemen Kinerja Berbasis Balance Scorecard Pada Pemerintah Daerah Kabupaten Bone Bolango
type: item
description: The importance of performance achievement in public sector organizations is inseparable from how to implement performance management. How can local governments develop and measure performance? Organizations need to make efforts to implement capacity building for regional work units, introduce institutional and strategic changes within regional work units so they can develop their own performance cards. The purpose of this study is to determine the performance management of the Bone Boalngo district government based on the Balance Scorecard. This study was conducted at the public service office in Suwawa sub-district, Bone Bolango Regency. A mixed methods approach was used, collecting data through interviews, documentation, and questionnaires. The study's dashboard showed that the Public Service Agency (DPMPTSP) had a performance score of 95.23. This score indicates that the public service organization is in the green category, indicating a healthy environment in terms of four assessment perspectives: financial and non-financial measurements, comprising service perspectives, internal business processes, and learning and growth. DPMPTSP received the best internal and external assessments, indicating it must continue to maintain this green ranking. The implementation of the Balanced Scorecard (BSC) at the Department of Public Works and Public Housing (DPMPTSP) has resulted in a comprehensive and integrated performance measurement system that has yielded progressive results. This is achieved through the assessment of public services, which provide maximum service quality. The four perspectives of the BSC demonstrate optimal governance, resulting in a flexible work system.
subject: Articles
  topic: section
creator: Ayu Rakhma Wuryandini
creator: Lukman Pakaya
creator: Sri Intan Aprilia
creator: Natasya S. Hadju
rights: Copyright (c) 2025 Jurnal Buana Akuntansi
date: 2025-09-30
publication date: 2025-09-30
starting page: 98
ending page: 113
doi: 10.36805/tfxz8q56

Pengembangan Praktikum Pelaporan Pajak berbasis e-SPT untuk Meningkatkan Literasi Pajak Digital Mahasiswa dengan Model ADDIE
type: item
description: This study aims to develop a tax reporting practicum module using the e-SPT (Electronic Tax Return) digital platform to enhance students’ competencies in practical taxation aligned with industry demands. Based on observations and a survey of 104 students, 61.5% had never used the e-SPT application, revealing a significant gap between theoretical learning and digital tax administration practices. The research employed a qualitative approach and a Research and Development (R&D) methodology using the ADDIE model (Analysis, Design, Development, Implementation, Evaluation). The developed simulations, and competence assessments. Trial results indicated that 67% of students found the e-SPT application helpful in understanding tax reporting processes, with post-test scores increasing by an average of 18 points. Expert validation confirmed the module’s high feasibility in terms of content quality, instructional design, and interactive learning materials. The findings demonstrate that the e-SPT-based practicum module effectively improves students’ digital tax literacy and job readiness. This module is recommended for integration into vocational accounting curricula as part of digital transformation in tax education.
subject: Articles
  topic: section
creator: Vina Citra Mulyandani
creator: Yeti Apriliawati
creator: Arif Afriady
creator: Rahma Nazilla Muhammad
creator: Endah Kusumastuti
creator: Arie Apriadi Nugraha
creator: Mutia Taqina Gamat
rights: Copyright (c) 2025 Jurnal Buana Akuntansi
date: 2025-09-30
publication date: 2025-09-30
starting page: 83
ending page: 97
doi: 10.36805/qt4zzv53

Memotret Fakfuken (Tradisi Peminangan Pernikahan) Pada Suku Biak Papua Dari Lensa Akuntansi
type: item
description: Penelitian ini bertujuan untuk mengungkap perspektif akuntansi atas tradisi lamaran pernikahan (dikenal oleh masyarakat Papua sebagai ‘fakfuken’) yang dilakukan oleh Suku Biak. Metode Studi Kasus digunakan dalam penelitian ini untuk mendedahkan biaya-biaya yang dikeluarkan saat tradisis fakfuken dilakukan. Situs riset bertempat pada lingkungan masyakarat Suku Biak yang berdomisili di Kabupaten Timika. Hasil penelitian menunjukkan bahwa terdapat dua hal dalam tradisi ‘fakfuken’ berdasarkan perspektif akuntansi. Pertama, penetapan harga lamaran pernikahan yang diserahterimakan dilakukan dengan rumus = Uang Pintu + Uang Susu + Uang Maskawin + Benda Pecah Belah. Kedua, setiap ‘fakfuken’ juga memiliki aspek akuntansi seperti rekam jejak Ararem, pelaporan dan penyaluran.
subject: Articles
  topic: section
creator: Maria Magdalena S. Kreey
creator: Achdiar Setiawan
creator: Prasetyono
rights: Copyright (c) 2025 Jurnal Buana Akuntansi
date: 2025-09-30
publication date: 2025-09-30
starting page: 114
ending page: 135
doi: 10.36805/p2ww7863

Penerapan Praktik Akuntansi dan Pengelolaan Keuangan pada Usaha Mikro Kecil dan Menengah Berbasis Halal (Studi Fenomenologi UMKM Kabupaten Gowa)
type: item
description: Tujuan penelitian ini adalah untuk mengetahaui dan menganalisis pengalaman subyektif dan pandangan dari para pelaku Usaha Mikro Kecil dan Menengah (UMKM). Penelitian ini diharapkan dapat memberikan wawasan yang lebih kaya tentang realitas sehari-hari dalam penerapan praktik akuntansi dan pengelolaan keuangan pada UMKM berbasis halal. Pendekatan fenomenologi dipilih untuk penelitian ini karena peneliti untuk memahami pengalaman subyektif dan pandangan para pelaku UMKM. Melalui wawancara mendalam dan analisis tematik, penelitian ini diharapkan dapat memberikan wawasan yang lebih kaya tentang realitas sehari-hari dalam mengelola praktik akuntansi dan keuangan pada UMKM berbasis halal. Hasil penelitian menunjukkan bahwa Usaha Mikro Kecil dan Menengah (UMKM) memegang peranan penting dalam perekonomian Indonesia, berkontribusi signifikan terhadap Produk Domestik Bruto (PDB) dan penyerapan tenaga kerja. Di antara UMKM, usaha mikro berbasis halal menunjukkan perkembangan yang signifikan seiring dengan meningkatnya kesadaran masyarakat terhadap pentingnya produk dan jasa yang sesuai dengan prinsip-prinsip syariah. Hal ini mencakup berbagai sektor seperti makanan dan minuman, kosmetik, usaha dagang. Meskipun demikian, banyak usaha mikro berbasis halal yang menghadapi tantangan dalam pengelolaan akuntansi dan keuangan. Kurangnya pemahaman tentang akuntansi dan keterbatasan sumber daya sering kali menjadi kendala dalam menjalankan praktik akuntansi yang efektif dan efisien. Selain itu, banyak pelaku usaha mikro yang masih menggunakan metode pencatatan keuangan kurang terstruktur, yang dapat mempengaruhi pengambilan keputusan bisnis dan keberlanjutan usaha mereka.Praktik akuntansi yang baik sangat penting bagi keberhasilan usaha, karena dapat memberikan gambaran yang jelas tentang kondisi keuangan, mendukung pengambilan keputusan yang lebih baik Kata Kunci: Praktik Akuntansi, Pengelolaan Keuangan, Keberlanjutan Usaha Halal.
subject: Articles
  topic: section
creator: Andi Nurwanah Wanahwanah
creator: Tenriwaru Tenriwaru
creator: Ismail H.A
creator: Asmaul Husna
rights: Copyright (c) 2025 Jurnal Buana Akuntansi
date: 2025-04-15
publication date: 2025-04-15
starting page: 36
ending page: 45

Faktor-Faktor Penentu Keputusan Investasi Pada Generasi Milenial Dan Gen Z
type: item
description: This study aims to analyze the factors that influence investment decisions among Millennials and Gen Z in Makassar City. The sample of this study consisted of 100 respondents selected using purposive sampling techniques. The research method used a survey approach with multiple linear regression analysis to test the hypothesis. The results of the study indicate that financial literacy has a positive but insignificant effect on investment decisions. Investment motivation is proven to have a significant positive effect on investment decisions. Financial behavior also has a positive and significant effect on investment decisions. Overall, these three variables simultaneously have a positive and significant effect on investment decisions. The implications of this study indicate that increasing motivation and good financial behavior can encourage wiser investment decision-making among Millennials and Gen Z.
subject: Articles
  topic: section
creator: Dina Evita Junianti
creator: Tenriwaru Tenriwaru
creator: Andi Nirwana Nur
rights: Copyright (c) 2025 Jurnal Buana Akuntansi
date: 2025-04-06
publication date: 2025-04-06
starting page: 19
ending page: 35
doi: 10.36805/akuntansi.v10i1.8052

ANALISIS KEUANGAN DAERAH UNTUK MENGUKUR KINERJA KEUANGAN DI PEMERINTAH DAERAH KABUPATEN GORONTALO TAHUN ANGGARAN 2019-2023
type: item
description: Penelitian ini bertujuan untuk menganalisis kinerja keuangan Pemerintah Kabupaten Gorontalo melalui berbagai analisis rasio keuangan, meliputi kemandirian, efektivitas, efisiensi, derajat desentralisasi, dan ketergantungan modal selama tahun anggaran 2019-2023. Penelitian ini menggunakan. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan menganalisis data sekunder berupa Laporan Realisasi Anggaran (LRA) Pemerintah Kabupaten Gorontalo selama 24 laporan triwulan periode 2019-2023, yang diperoleh melalui metode dokumentasi dari Badan Keuangan dan Aset Daerah, dengan teknik analisis data meliputi perhitungan rasio kemandirian, efektivitas, efisiensi, derajat desentralisasi, dan ketergantungan keuangan daerah. Temuan penelitian ini memberikan wawasan yang berharga untuk meningkatkan kinerja keuangan Pemerintah Kabupaten Gorontalo melalui evaluasi komprehensif rasio kemandirian, efektivitas, efisiensi, derajat desentralisasi, dan ketergantungan keuangan daerah periode 2019-2023
subject: Articles
  topic: section
creator: Siti Nurain Pakaya
creator: Rio Monoarfa
creator: Ayu Rakhma Wuryandini
rights: Copyright (c) 2025 Jurnal Buana Akuntansi
date: 2025-04-15
publication date: 2025-04-15
starting page: 46
ending page: 69
doi: 10.36805/akuntansi.v10i1.10058

ANALISA PERSIAPAN IMPLEMENTASI PSAK 117 KONTRAK ASURANSI SERTA DAMPAKNYA TERHADAP PERUSAHAAN ASURANSI KERUGIAN DI INDONESIA
type: item
description: Salah satu tujuan utama Otoritas Jasa Keuangan (OJK) adalah meningkatkan kredibilitas industri asuransi nasional. Ini termasuk memastikan bahwa pelaku industri siap untuk menerapkan PSAK 117 tentang Kontrak Asuransi. PSAK 117 sebuah standar baru yang di adopsi secara penuh dari IFRS 17 untuk menggantikan standar IFRS 4 yang berlaku saat ini. PSAK 117 rencananya adakan berlaku penuh pada Januari 2025. Penelitian ini bertujuan untuk melihat kesiapan perusahaan asuransi untuk menerapkan PSAK 117, dan bagaimana hal ini berdampak pada penyajian laporan keuangan. Studi kasus kualitatif ini menggunakan pendekatan primer dan data sekunder melalui wawancara, observasi, dan dokumentasi. Dari penelitian studi kasus pada perusahaan asuransi kerugian X telah mulai mempersiapkan penerapan PSAK 117. Dampak perubahan dari penggunaan standar PSAK 117 adalah perubahan dari penyajian dan pengungkapan laporan keuangan . Hal lain yang perlu diperhatikan dalam perubahan pada implementasi ini adalah seperti untuk pengolahan data dan sumber daya di bagian aktuaria, accounting serta teknologi informatika yang masih terbatas.
subject: Articles
  topic: section
creator: Devry Cesar
creator: Khomsiyah
rights: Copyright (c) 2025 Jurnal Buana Akuntansi
date: 2025-04-06
publication date: 2025-04-06
starting page: 10
ending page: 18
doi: 10.36805/akuntansi.v10i1.7699

Blue Accounting Bagi Masyarakat Laut Torosiaje
type: item
description: This research aims to find out the implementation of Blue Accounting for the Torosiaje Sea community. To be able to answer the problem in the application of blue accounting in the Torosiaje marine community, the researcher uses a qualitative research method with a case study approach. The researcher uses stages based on accounting principles, namely identification, recognition, measurement, presentation and disclosure to measure the implementation of blue accounting. The data collection methods used are observation, interviews and documentation, and the informant chosen is the village government as the one who practices blue accounting. The results of the study found that the village government has implemented the practice of blue accounting with a budget for environmental management and a budget for improving the community's economy as well as a budget for social aspects as a goal for the sustainability of the marine ecosystem
subject: Articles
  topic: section
creator: Nilawaty Yusuf
creator: Niswatin Niswatin
creator: Muhammad Fadli Mantali
creator: Ardi Wiranata Moogangga
rights: Copyright (c) 2025 Jurnal Buana Akuntansi
date: 2025-03-30
publication date: 2025-03-30
starting page: 1
ending page: 9
doi: 10.36805/akuntansi.v10i1.8097

DETERMINAN PERILAKU KEUANGAN MAHASISWA
type: item
description: Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh e-wallet dan gaya hidup hedonis terhadap perilaku keuangan mahasiswa Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Tadulako. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer. Metode pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling. Jumlah sampel dalam penelitian ini adalah 90 mahasiswa Prodi S1 Akuntansi Universitas Tadulako dengan total populasi 853 mahasiswa dari Angkatan 2021, 2022, dan 2023. Metode analisis dilakukan menggunakan analisis regresi linear berganda dengan menggunakan software SPSS versi 25. Hasil pada penelitian ini menunjukkan bahwa secara simultan e-wallet dan gaya hidup hedonis berpengaruh signifikan terhadap perilaku keuangan mahasiswa. Secara parsial e-wallet berpengaruh signifikan terhadap perilaku keuangan mahasiswa. Sedangkan gaya hidup hedonis tidak berpengaruh terhadap perilaku keuangan mahasiswa.
subject: Articles
  topic: section
creator: Jurana Jurana
creator: Andini Uwete
creator: Yuldi Mile
creator: Rahayu Indriasari
rights: Copyright (c) 2025 Jurnal Buana Akuntansi
date: 2025-04-15
publication date: 2025-04-15
starting page: 71
ending page: 82
doi: 10.36805/akuntansi.v10i1.10016

Pengaruh Board Diversity Dan Sales Growth Terhadap Financial Distress Yang Dimoderasi Oleh Board Remuneration Pada Perusahaan Pertambangan Di Indonesia
type: item
description: This study aims to analyze influence of the independent variables Board Diversity (consisting of Demographic Diversity and Cognitive Diversity) and Sales Growth on the dependent variable Financial Distress with the moderating variable being Board Remuneration and the control variables Firm Size, Company Age, Total Asset Turn Over in mining companies listed on the BEI (Exchange Indonesian Effect) during the period 2018 - 2022. The study sample was selected using a purposive sampling method so that 43 (forty three) companies were obtained that met the criteria to become the sample. Data analysis used to test the hypothesis is multiple regression analysis using the Eviews-12 program. In predicting the value of financial distress, the author uses the Zmijewski model analysis or what is often known as the X-Score method. Based on the results of study that has been carried out, it is known that the Board Diversity variable, especially the Demographic Diversity variable, has a negative influence on Financial Distress, and the Sales Growth variable for both the Demographic Diversity and Cognitive Diversity variables has a positive influence on Financial Distress. The results of this study also show that the two Board Diversity variables, namely Demographic Diversity and Cognitive Diversity and Sales Growth on Financial Distress are moderated by Board Remuneration, so the one that has an influence is Sales Growth, both for the two components, namely Demographic Diversity and Cognitive Diversity, which have a negative influence.
subject: Articles
  topic: section
creator: Bastanna Erlayas Bangun
creator: Bahtiar Usman
creator: Hartini
rights: Copyright (c) 2024 Jurnal Buana Akuntansi
date: 2024-09-30
publication date: 2024-09-30
starting page: 72
ending page: 88
doi: 10.36805/akuntansi.v9i2.7791

Determinan Keputusan Mahasiswa Dalam Memilih Karir Pada Bidang Perpajakan
type: item
description: This research was conducted with the aim of determining whether the influence of perception, motivation, and tax knowledge affects students' decisions to pursue a career in taxation. The research model involved conducting a survey using an online questionnaire through Google Forms. The sample was determined using purposive sampling method with criteria of students in the 3rd, 5th, and 7th semesters of the accounting and management programs at Krida Wacana Christian University. The research data were analyzed using multiple linear regression analysis to examine the influence of independent variables on the dependent variable. The results of this study indicate that perception, motivation, and tax knowledge have a positive influence on students' decisions to pursue a career in taxation.
subject: Articles
  topic: section
creator: Caroline Catur Dewi
creator: Eva Oktavini
rights: Copyright (c) 2024 Jurnal Buana Akuntansi
date: 2024-09-30
publication date: 2024-09-30
starting page: 1
ending page: 10
doi: 10.36805/akuntansi.v9i2.6648

Pengaruh Konvergensi IFRS, Etnisitas dan Subsidiaries terhadap Audit Fees
type: item
description: Companies are required to prepare financial reports as a form of transparency and accountability in the financial sector. In addition, financial reports are also used by stakeholders and other stakeholders to make decisions. To ensure that the report is reasonable and reliable, the financial statements must be audited by an independent auditor. The objective of the financial report audit is to ensure the reliability of the financial statements prepared by management. Auditors must be competent in understanding the client's business, determining the amount of business risk, and the complexity of the business, which will impact on the amount of fees or audit fees. Currently, the amount of audit fees is still an interesting thing to study. Audit fees are fees charged by the auditor in the audit process to the company being audited. There are several factors that influence the determination of audit fees, namely convergence of International Financial Reporting Standards (IFRS), company size, ethnicity, subsidiaries, business complexity and audit committee.
subject: Articles
  topic: section
creator: Lodovicus Lasdi
creator: Helen Sylviana
creator: Teodora Winda Mulia
rights: Copyright (c) 2024 Jurnal Buana Akuntansi
date: 2024-09-30
publication date: 2024-09-30
starting page: 59
ending page: 71
doi: 10.36805/akuntansi.v9i2.7158

Pengaruh Literasi Keuangan, Motivasi Investasi, dan Locus of Control Terhadap Keputusan Investasi Mahasiswa Akuntansi
type: item
description: In recent years, the interest in investment among young investors in Indonesia, especially those under the age of 30, has increased significantly. Nevertheless, low financial literacy remains a problem faced by many young people, which can pose risks to their investment decisions. This study aims to examine the influence of financial literacy, investment motivation, and locus of control on the investment decisions of accounting students. This research uses a quantitative approach with a survey method. The population of this study consists of accounting students from various universities in Indonesia. The sampling technique used is purposive random sampling, with a total of 100 respondents selected as the sample. Primary data was collected through the distribution of questionnaires, and data analysis was conducted using SPSS version 25 software. The results of the study indicate that financial literacy, investment motivation, and locus of control have a significant influence on investment decisions
subject: Articles
  topic: section
creator: Felly Octaviani
creator: Muhammad Fahmi
creator: Helisa Noviarty
rights: Copyright (c) 2024 Jurnal Buana Akuntansi
date: 2024-09-30
publication date: 2024-09-30
starting page: 47
ending page: 58
doi: 10.36805/akuntansi.v9i2.7260

https://journal.ubpkarawang.ac.id/index.php/Akuntansi/article/view/7762
type: item
title: PENGARUH LEMPU’ NA GETTENG, ETIKA, DAN PENGALAMAN KERJA TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN DENGAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI (Studi Pada Kantor Inspektorat Provinsi Sulawesi Selatan)
description: Penelitian ini bertujuan mengetahui Pengaruh Lempu’ Na Getteng, Etika dan Pengalaman Kerja Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan Dengan Teknologi Informasi Sebagai Variabel Moderasi (Studi Pada Kantor Inspektorat Provinsi Sulawesi Selatan). Sampel yang digunakan sebanyak 42 auditor. Sampel dalam peneliti ini menggunakan teknik sensus sampling sehingga seluruh jumlah populasi dijadikan sebagai sampel penelitian. Metode penelitian yang digunakan dalam penelitian ini yaitu kuantitatif. Data dikumpulkan dengan menggunakan metode Kuesioner. Metode statistik yang digunakan untuk menguji hipotesis yaitu regresi linear berganda dengan bantuan program Smart PLS. Hasil penelitian menunjukkan bahwa lempu’ na getteng dan etika berpengaruh positif dan signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan. Analisis regresi moderasi menunjukkan bahwa teknologi informasi mampu memoderasi lempu’ na getteng dan etika terhadap kemampuan auditor dalam mendeteksi kecurangan. Sedangkan teknologi informasi tidak mampu memoderasi variabel pengalaman kerja dan tidak berpengaruh terhadap kemampuan auditor dalam mendeteksi kecurangan. Kata Kunci : Lempu’ Na Getteng, Etika, Pengalaman Kerja, dan Kemampuan Auditor Dalam Mendeteksi Kecurangan.
subject: Articles
  topic: section
creator: Sri Wahyuningsih Yusdi
creator: Tenriwaru
creator: Edy Susanto
rights: Copyright (c) 2024 Jurnal Buana Akuntansi
date: 2024-09-30
publication date: 2024-09-30
starting page: 11
ending page: 30
doi: 10.36805/akuntansi.v9i2.7762

Gambaran Kepatuhan Wajib Pajak UMKM Binaan KPP Kalideres
type: item
description: Indonesia is one of the developing countries that is identical with development action activities from all types of industries, where the need for funds is sourced from the tax system collected from taxpayers. But in fact, not a few taxpayers are still not tax-compliant because they are influenced by some factors. The purpose of this research is to find out whether those factors influence MSMEs taxpayer compliance. The method that researchers use is qualitative-descriptive. The sample in this study is MSMEs that are doing business in the KPP Kalideres area, own or joint businesses, have an NPWP, and have a minimum turnover income of Rp.4,000,000,- and a maximum of Rp.500,000,000,-. The sampling technique uses a purposive sampling technique. Data collection techniques use interviews and documentation. The results of this study show the profile and background of MSME business actors, and fundamental factors such as the wealth of knowledge about taxation, the frequency and type of socialization used, effectiveness in modernizing the tax administration system, and the character of love of money attitudes are supporting factors for MSME business actors in influencing their mindset, decision making, and attitude in implementing their tax rights and obligations.
subject: Articles
  topic: section
creator: Septian Bayu Kristanto
creator: Gabrille Olivia
rights: Copyright (c) 2024 Jurnal Buana Akuntansi
date: 2024-09-30
publication date: 2024-09-30
starting page: 31
ending page: 46
doi: 10.36805/akuntansi.v9i2.6686

Kepatuhan Wajib Pajak Orang Pribadi Profesi Bidan di Sumenep
type: item
description: The aim of this reseach to determine the compliance of individual taxpayers who work as midwives in Sumenep Regency. This qualitative research uses case studies. The informants in this study used midwives who practiced independently with the title of ruby midwives in 2023, namely Midwife I, Mrs. ES, Midwife II, Mrs. A, and Midwife III, Mrs. ISP. Data analysis techniques include data reduction, data presentation, and conclusion drawing, and data validity tests are conducted using source triangulation and triangulation techniques. The study results show that midwives who practice independently have shown an obedient attitude and comply with applicable tax regulations regarding the tax obligations of the midwifery profession. Individual taxpayers who are midwives show that (1) they are compliant in registering to have an NPWP; (2) are obedient in calculating and paying taxes; (3) they comply in reporting annual tax returns promptly; and (4) they have never been sanctioned or have tax payment arrears. Compliance with tax obligations was a requirement at the time of the inauguration of "bidan delima" who practice independently and must be obedient and compliant in paying taxes.
subject: Articles
  topic: section
creator: Ismi Nur Kholisa
creator: Moh. Faisol
rights: Copyright (c) 2025 Jurnal Buana Akuntansi
date: 2025-09-30
publication date: 2025-09-30
starting page: 136
ending page: 148
doi: 10.36805/vapbxz04

Evaluasi Penerapan Sistem Informasi Manajemen (SIMDA) dalam Meningkatkan Kualitas Laporan Keuangan Pada Dinas Kesehatan Luwu Timur
type: item
description: Penelitian ini bertujuan untuk mengetahui Evaluasi Penerapan Sistem Informasi Manajemen Daerah (SIMDA) Dalam Meningkatkan Kualitas Laporan Keuangan. Penelitian ini menggunakan Penelitian Deskriptif kualitatif karena memanfaatkan teori yang ada sebagai penjelas, agar dapat ditarik kesimpulan. Penelitian ini menggunakan data primer dan sekunder dengan cara melakukan penelitian langsung dilapangan dengan melakukan wawancara tersturktur dan tidak terstruktur. Data dikumpulkan melalui proses wawancara langsung dengan para informan menggunakan panduan wawancara, observasi langsung terhadap aktivitas para pegawai bidang kuangan Dinas Kesehatan Luwu timur serta studi dokumentasi atas dokumen terkait. Hasil penelitian menunjukkan bahwa kualitas informasi yang dihasilkan dari SIMDA Keuangan dinilai baik, dengan ketepatan waktu,relevansi,kemampuan untuk dibandingankan dan kemudahan pemahaman. Sistem ini memberikan kontribusi positif terhadap proses penyajian laporan keuangan, mendukung pengambilan keputusan, dan meningkatkan transparansi dalam pengelolaan keuangan Dinas Kesehatan Luwu Timur.
subject: Articles
  topic: section
creator: Fadiah Al Wafi Ibrahim Ibrahim
creator: Roslina Alam
creator: Tenriwaru Tenriwaru
rights: Copyright (c) 2024 Jurnal Buana Akuntansi
date: 2024-04-03
publication date: 2024-04-03
starting page: 73
ending page: 84
doi: 10.36805/akuntansi.v9i1.6487

Problematika Keterlambatan Penyampaian Tanggapan SP2DK Wajib Pajak yang di terbitkan oleh KPP Pratama di kota Pontianak
type: item
description: SP2DK is a letter from the Tax Office Director (KPP) issued to taxpayers to explain data and/or information regarding the suspected non-fulfillment of tax obligations in accordance with the provisions of tax legislation. The term SP2DK, commonly referred to as the "love letter" by the community, is considered a precursor to future trials and carries a worrying nuance. However, if interpreted correctly, SP2DK is a control mechanism and follow-up in the Indonesian tax self-assessment system, which provides taxpayers with the opportunity to review and clarify their tax obligations. Regarding the self-assessment tax system in Indonesia, the monitoring process must continue to ensure tax compliance. Thus, tax collection activities can be carried out according to applicable regulations. The Pratama Tax Office gives taxpayers a deadline of 14 days (from the date of dispatch) to respond to the SP2DK. According to the 2021 Annual Report data from the Directorate General of Taxes (DJP), SP2DK production last year amounted to 3.73 million letters. This number increased by approximately 53.86% compared to the production in 2020 of 2.42 million letters.
subject: Articles
  topic: section
creator: Ibnu Aswat
rights: Copyright (c) 2024 Jurnal Buana Akuntansi
date: 2024-04-03
publication date: 2024-04-03
starting page: 60
ending page: 72
doi: 10.36805/akuntansi.v9i1.6371

Membangun Whistleblowing system Untuk Mencegah Fraud Sehingga Meningkatkan Nilai Perusahaan
type: item
description: Tujuan penelitian ini adalah untuk menganalisis pengaruh struktur tata kelola perusahaan, yang terdiri dari komite audit dan audit internal dalam membangun whistleblowing system sebagai salah satu bentuk pengendalian internal perusahaan yang membantu mencegah fraud sehingga meningkatkan nilai perusahaan. Penelitian ini menggunakan data sekunder, yang diperoleh dengan menggunakan metode observasi. Sumber data dalam penelitian ini adalah laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode penelitian tahun 2018 sampai tahun 2022. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling, dengan jumlah sampel sebanyak 139 sampel. Hasilnya menunjukkan bahwa komite audit memiliki pengaruh positif dan signifikan terhadap pembangunan whistleblowing system. Audit internal memiliki pengaruh negatif tetapi signifikan terhadap pembangunan whistleblowing system, whistleblowing system memiliki pengaruh negatif dan signifikan terhadap fraud, fraud memiliki pengaruh negatif dan signifikan terhadap nilai perusahaan, dan komite audit dan audit internal memiliki pengaruh negatif dan tidak signifikan terhadap nilai perusahaan melalui fraud yang dicegah melalui pembangunan whistleblowing system. Uji sobel melalui STATCAL menunjukkan bahwa whistleblowing system dan fraud tidak dapat memediasi komite audit dan audit internal terhadap nilai perusahaan
subject: Articles
  topic: section
creator: Ana Mardiana
creator: Anthony Holly
creator: Robert Jao
creator: Tenriwaru Tenriwaru
rights: Copyright (c) 2024 Jurnal Buana Akuntansi
date: 2024-04-03
publication date: 2024-04-03
starting page: 41
ending page: 59
doi: 10.36805/akuntansi.v9i1.6481

https://journal.ubpkarawang.ac.id/index.php/Akuntansi/article/view/6427
type: item
title: Pengaruh Pemanfaatan Teknologi Dan Transparansi Terhadap Kinerja Pemerintah Desa Dengan Akuntabilitas Sebagai Variabel Intervening (Studi Kasus Pada Pemerintah Desa Kecamatan Kabila Bone Kabupaten Bone Bolango Provinsi Gorontalo)
description: Penelitian ini bertujuan menguji pengaruh pemanfaatan teknologi informasi dan transparansi terhadap kinerja pemerintah desa melalui akuntabilitas sebagai variabel intervening pada pemerintah desa kecamatan kabila bone kabupaten bone bolango provinsi Sulawesi utara. Alat analisis pada penelitian ini menggunakan bantuan program software SmartPLS versi 3.0 yang terdiri dari evaluasi outer model dan inner model. Penelitian ini termasuk kedalam penelitian deskriptif dan bersifat kausal. Populasi dalam penelitian ini adalah pemerintah desa kecamatan kabila bone. Pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dengan mengkategorikan sampel yang ada. sehingga didapatkan 54 responden dari seluruh aparat desa yang ada di kecamatan kabila bone. Hasil dari penelitian ini menunjukan bahwa pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kinerja pemerintah desa dengan tingkat signifikansi 0.968 <0.05 maka hipotesis I diterima. Transparansi berpengaruh positif dan signifikan terhadap kinerja pemerintah desa dengan tingkat signifikansi 0.000 < 0.05 maka hipotesis II diterima. Akuntabilitas berpengaruh positif dan signifikan terhadap kinerja pemerintah desa dengan tingkat signifikansi 0.000 <0.05 maka hipotesis III diterima. pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kinerja pemerintah desa dengan tingkat signifikansi 0.027 <0.05 maka hipotesis IV diterima. Transparansi berpengaruh positif dan signifikan terhadap kinerja pemerintah desa dengan tingkat signifikansi 0.000 < 0.05 maka hipotesis V diterima. Pemanfaatan teknologi terhadap kinerja pemerintah desa dengan akuntabilitas akuntabilitas sebagai variabel intervening dengan tingkat signifikansi 0.962 <0.5 maka hipotesis VI ditolak. Transparansi terhadap kinerja pemerintah desa terhadap dengan akuntabilitas sebagai variabel intervening dengan tingkat signifikansi 0.000 <0.05 maka hipotesis VII diterima.
subject: Articles
  topic: section
creator: Christina Lee Alegre
creator: Usman Usman
creator: Victorson Taruh
rights: Copyright (c) 2024 Jurnal Buana Akuntansi
date: 2024-04-03
publication date: 2024-04-03
starting page: 26
ending page: 40
doi: 10.36805/akuntansi.v9i1.6427

DAMPAK LITERASI KEUANGAN, KONTROL DIRI DAN PENGGUNAAN E - MONEY TERHADAP PERILAKU KONSUMTIF DI KALANGAN MAHASISWA AKUNTANSI UNIVERSITAS NEGERI GORONTALO
type: item
description: ABSTRACT This research aims to determine the impact of financial literacy, self-control, and the use of e-money on consumer behavior among accounting students at Gorontalo State University, both partially and simultaneously. This research uses quantitative research methods. The data source used in this research is primary data obtained from a questionnaire distributed to the population in this research, namely all students majoring in accounting at Gorontalo State University. The results of the research show that partially financial literacy and the use of e-money have a positive and significant effect on the consumptive behavior of students majoring in accounting at Gorontalo State University, however, self-control does not have a positive but significant effect on the consumptive behavior of students majoring in accounting at Gorontalo State University. Simultaneously, financial literacy, self-control and the use of e-money have a positive and significant effect on the consumptive behavior of students majoring in accounting at Gorontalo State University with a determinant value of 33.6% while the remaining 66.4% is explained by other variables not examined in this research. ABSTRAK Penelitian ini bertujuan untuk mengetahui dampak literasi keuangan, kontrol diri, dan penggunaan e-money terhadap perilaku konsumtif di kalangan mahasiswa akuntansi Universitas Negeri Gorontalo baik secara parsial maupun simultan. Penelitian ini menggunakan metode penelitian kuantitatif. Sumber data yang digunakan dalam penelitian ini yakni menggunakan data primer yang diperoleh dari kuesioner yang disebarkan kepada populasi dalam penelitian ini yaitu seluruh mahasiswa jurusan akuntansi di Universitas Negeri Gorontalo. Hasil penelitian menunjukkan bahwa secara parsial Literasi keuangan dan penggunaan e-money berpengaruh positif dan signifikan terhadap perilaku konsumtif mahasiswa jurusan akuntansi Universitas Negeri Gorontalo, namun untuk Kontrol diri tidak berpengaruh positif namun sig…
subject: Articles
  topic: section
creator: Fatin Tri Juniarti Tulie
creator: Niswatin Niswatin
creator: Mahdalena Mahdalena
rights: Copyright (c) 2024 Jurnal Buana Akuntansi
date: 2024-04-03
publication date: 2024-04-03
starting page: 85
ending page: 107
doi: 10.36805/akuntansi.v9i1.6652

Analisis Penyajian Laporan Keuangan Berdasarkan Peraturan Pemerintah Nomor 71 Tahun 2010 Pada Pengadilan Negeri Slawi Kelas I B
type: item
description: Government Accounting Standards are accounting principles that are applied in prepareing government financial reports in transparent and accountable manner. Pengadilan Negeri Slawi Kelas I B is one of the accounting entities under Mahkamah Agung republic Indonesia which is obliged to carry out accounting and accountability reports on the implementation of state revenue and expenditure budget. The purpose of this research was to determine the presentation of financial statement based on PP No. 71 of 2010 at the Pengadilan Negeri Slawi Kelas I B. Methods of collecting data use in this research was observation, interview, and study of literature. The analysis method used is descriptive qualitative methode. The results of the research show that the components of the financial reports of the Pengadilan Negeri Slawi Kelas I B, namely Budget Realization Report, Balance Sheet, Operational Report, Changes of Equity Report, and Notes to Financial Statement has been appropriate besed on PP No. 71 of 2010. Nonethless, there are still posts in the Budget Realization Report that haas not been included.
subject: Articles
  topic: section
creator: Fadhillah Subekti
creator: Ririh Harjanti
creator: Aryanto Aryanto
rights: Copyright (c) 2024 Jurnal Buana Akuntansi
date: 2024-04-03
publication date: 2024-04-03
starting page: 14
ending page: 25
doi: 10.36805/akuntansi.v9i1.6140

Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi dengan Sosialisasi Perpajakan sebagai Pemoderasi
type: item
description: Tujuan studi ini ialah untuk meneliti dampak pemahaman tentang perpajakan, sistem administrasi perpajakan modern, & aturan pajak akan ketaatan individu dalam membayar pajaknya, dengan sosialisasi perpajakan sebagai variabel moderasi. Studi ini memakai jenis yang bersifat kuantitatif dengan menerapkan data primer serta pengukuran dilakukan melalui skala Likert. Sampel dipakai pada studi yang dilakukan terdiri dari 100 responden wajib pajak individu yang terdaftar di KPP Pratama Samarinda. Metode analisis yang dipergunakan ialah PLS-SEM yang diproses menggunakan aplikasi SmartPLS-4. Temuan dari studi ini menyatakan jika kepahaman tentang perpajakan dan sanksi perpajakan memiliki pengaruh signifikan dan positif terhadap kepatuhan wajib pajak, sementara sistem administrasi perpajakan modern tidak memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Selain itu, sosialisasi perpajakan diketahui dapat meningkatkan pengaruh sanksi perpajakan terhadap kepatuhan wajib pajak, namun tidak memoderasi pengaruh pemahaman perpajakan dan sistem administrasi perpajakan modern terhadap kepatuhan wajib pajak.
subject: Articles
  topic: section
creator: Virda Ariesta
creator: Eka Febriani
rights: Copyright (c) 2024 Jurnal Buana Akuntansi
date: 2024-04-03
publication date: 2024-04-03
starting page: 1
ending page: 13
doi: 10.36805/akuntansi.v9i1.6259

Pengaruh Fee Audit dan Audit Tenure terhadap Kualitas Audit
type: item
description: Abstract This study aims to examine the effect of audit fees and audit tenure on audit quality. This study uses a quantitative approach with a sample of manufacturing companies in the sub-sector of various industries as well as companies in the property, housing and building construction sectors that have been listed on the BEI, which are 129 companies. This research uses a purposive sampling technique, with the help of the SPSS application statistical tools in managing the results and also hypotheses. The results of the study indicate that the audit fee has a positive and significant effect on audit quality. Meanwhile, audit tenure has no significant effect on audit quality. The results of this study support the signaling theory, namely a high audit fee can be a positive signal that the public auditor has sufficient experience and ability and is able to produce high audit quality. This research can contribute to the company as a quantitativ empirical evidence related to the effect of audit fees on audit quality, so the company needs to consider the amount of audit fees as a signal of good audit quality and be able to report material misstatements
subject: Articles
  topic: section
creator: Tri Yulaeli
rights: Copyright (c) 2022 Jurnal Buana Akuntansi
date: 2022-09-30
publication date: 2022-09-30
starting page: 191
ending page: 199
doi: 10.36805/akuntansi.v7i2.2113

Tingkat Efektifitas Regulasi dan Sistem Keamanan Terhadap Penurunan Keresahan Pengguna E-wallet
type: item
description: With the rapid development of technology, the transfer of cash into e-wallet has increased significantly. E-wallet is the choice in the current era because it is considered more practical and effective. As Fintech develops, the security system provided must improve so that it can reduce user anxiety in using e-wallet as a means of payment transactions. In this paper, we discuss the regulation and security system of e-wallet in Indonesia against the anxiety experienced by users. The purpose of this study is to analyze whether the effectiveness of regulation can reduce the anxiety of e-wallet users and analyze whether the security system can reduce the anxiety of e-wallet users. This research method uses descriptive analysis method with primary data. The subjects of this research are university students, students and workers. Data were collected through questionnaires distributed to 135 respondents. The results of this study indicate that improving the security system and regulation of e-wallet is very important. Users provide suggestions for the addition of new features that can support a more definite security system such as the addition of Face Scanning. The conclusion of this study is that with strong regulations, the security system in the e-wallet will be more reliable so that it can reduce the level of user anxiety.
subject: Articles
  topic: section
creator: Roland Fran Vernando
creator: Diana Frederica
creator: Christy Theodora
creator: Victor Saputera Harefa
creator: Sherly Sherly
creator: Cynthia Theodora
rights: Copyright (c) 2022 Jurnal Buana Akuntansi
date: 2022-09-29
publication date: 2022-09-29
starting page: 179
ending page: 190
doi: 10.36805/akuntansi.v7i2.2037

Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Agresivitas Pajak (Studi Empiris Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia Tahun 2018-2020)
type: item
description: Taxation is one of the most important sources of funding for the development of facilities and infrastructure in any country. In Indonesia, the government has formulated various tax policies and regulations to maximize the income of the taxation department, because taxation can have a very large impact on government revenues and APBN budgeting. This of course requires companies to carry out tax aggressiveness, such as doing many ways in order to minimize tax payments. This study aims to examine the effect, profitability, leverage, and liquidity on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange in 2018-2020. Research data is secondary data in the form of financial reports from companies. While the population in this study are all energy sector companies listed on the Indonesia Stock Exchange in 2018-2020. Sampling in this study using purposive sampling method where the total population is 72 companies. In accordance with the criteria of the selected sample, the sample companies in this study were 24 companies. The data analysis used in this research is multiple linear regression. The results of this study indicate that Profitability, Leverage and Liquidity have no effect simultaneously on tax aggressiveness, Profitability does not affect tax aggressiveness, Leverage does not affect tax aggressiveness, Liquidity does not affect tax aggressiveness.
subject: Articles
  topic: section
creator: Dodi Antono Matanari
rights: Copyright (c) 2022 Jurnal Buana Akuntansi
date: 2022-09-29
publication date: 2022-09-29
starting page: 162
ending page: 178
doi: 10.36805/akuntansi.v7i2.2437

Faktor-Faktor Penentu Persistensi Laba
type: item
description: The Earnings quality is part of a measure to assess the performance of an entity and then as a consideration for investors to invest, where the quality of report information can be determined by the persistence of earnings. This study aims to examine the effect of operating cash flow, book tax differences (permanent and temporary), debt and firm size on earnings persistence. The population used is the Basic Industry and Chemical sector which is listed on the Indonesia Stock Exchange (IDX). Based on the purposive sampling method, the sample found 11 companies with observations during the 2015-2018 period. The analysis technique used is multiple regression analysis with the help of SPSS 25. The results of this study are operating cash flows, and the amount of debt partially have an impact on earnings persistence. In contrast, the scale of the company, the permanent difference does not affect the persistence of earnings.
subject: Articles
  topic: section
creator: Warseno Warseno
creator: Dharmendra Dharmendra
creator: Susmita Handayani
rights: Copyright (c) 2022 Jurnal Buana Akuntansi
date: 2022-09-29
publication date: 2022-09-29
starting page: 150
ending page: 161
doi: 10.36805/akuntansi.v7i2.2664

Analisis Sistem Akuntansi dan Pengendalian Internal Produk Tabungan Emas Pada PT Pegadaian (Persero) Cabang Pasar Mawar
type: item
description: Gold can be an alternative investment, one of which will be very profitable and safest, because the investment value does not have an impact on inflation, prices continue to increase. The price flexibility of buying and selling transactions makes people choose to invest in gold. This study aims to analyze the accounting system for opening accounts for gold savings products, accounting systems for product disbursement and closing accounts for gold savings products, and the application of internal control in the accounting system for gold savings products at PT Pegadaian (Persero) Pasar Mawar Branch. This research is descriptive with a qualitative analysis approach, with data collection methods using literature study techniques and documentation and observations (observations). This study concludes that the gold savings product uses an accounting system, namely the Pegadaian Application Support System Integrated Online (PASSION). The product disbursement accounting system is carried out with two methods of disbursing savings products in the form of gold and cash. The gold savings product account can be closed at any time without any conditions for depositing a nominal balance. The five components contained in internal control are Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring.
subject: Articles
  topic: section
creator: Amel Febria Aigamas
creator: Kamilah Sa'diah
rights: Copyright (c) 2022 Jurnal Buana Akuntansi
date: 2022-09-29
publication date: 2022-09-29
starting page: 134
ending page: 149
doi: 10.36805/akuntansi.v7i2.2769