The problem that is being faced by the Indonesian government is due to the non-fulfillment of the target of state revenues from taxes in recent years, making voluntary tax compliance and coercive tax compliance interesting for research. The current development of the theory of tax compliance states that social-psychological factors have as important a role as deterrence factors. This study analyzes the influence, personal norms, social norms, national norms
{"title":"PERAN NORMA DAN SANKSI TERHADAP PENINGKATAN KEPATUHAN PAJAK SUKARELA DAN PAKSAAN","authors":"Nora Hilmia Primasari","doi":"10.30659/jai.11.1.59-72","DOIUrl":"https://doi.org/10.30659/jai.11.1.59-72","url":null,"abstract":"The problem that is being faced by the Indonesian government is due to the non-fulfillment of the target of state revenues from taxes in recent years, making voluntary tax compliance and coercive tax compliance interesting for research. The current development of the theory of tax compliance states that social-psychological factors have as important a role as deterrence factors. This study analyzes the influence, personal norms, social norms, national norms","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79242198","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Erna Sudarmawanti, Fudji Sri Mar'ati, Budi Riyanti
Fraud in the government sector is the perception of employees in government agencies about fraud that often occurs. This study raises the issue of how the influence of organizational justice, compliance with control systems and organizational commitment to fraud. This study aims to determine the variables that affect fraud. Fraud is influenced by organizational justice, internal control system compliance and organizational commitment. The sample in this study is 184 data on employees who are actively working in the Salatiga City Service. The permanent employee in question is a permanent Civil Servant (PNS) who works in the Salatiga City Service. The search for data by distributing questionnaires was given to employees who are actively working in the Salatiga City Service. The tools used as measurement and data collection are in the form of a questionnaire, a set of test questions, observation sheets and so on. The analytical technique used is the SPSS 25 program with multiple regression analysis. The results of this study explain that organizational justice and internal control system compliance have a significant positive effect on fraud while organizational commitment has a significant negative effect on fraud.
{"title":"Analisis Faktor Faktor yang Mempengaruhi Kecurangan (Fraud) untuk Mewujudkan Sustainable Development Goals (SDGs)","authors":"Erna Sudarmawanti, Fudji Sri Mar'ati, Budi Riyanti","doi":"10.30659/jai.11.1.14-25","DOIUrl":"https://doi.org/10.30659/jai.11.1.14-25","url":null,"abstract":"Fraud in the government sector is the perception of employees in government agencies about fraud that often occurs. This study raises the issue of how the influence of organizational justice, compliance with control systems and organizational commitment to fraud. This study aims to determine the variables that affect fraud. Fraud is influenced by organizational justice, internal control system compliance and organizational commitment. The sample in this study is 184 data on employees who are actively working in the Salatiga City Service. The permanent employee in question is a permanent Civil Servant (PNS) who works in the Salatiga City Service. The search for data by distributing questionnaires was given to employees who are actively working in the Salatiga City Service. The tools used as measurement and data collection are in the form of a questionnaire, a set of test questions, observation sheets and so on. The analytical technique used is the SPSS 25 program with multiple regression analysis. The results of this study explain that organizational justice and internal control system compliance have a significant positive effect on fraud while organizational commitment has a significant negative effect on fraud.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"60 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91308361","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Niken Lestari Putri, N. Inayati, E. Haryanto, E. Setyadi
The purpose of this research is to determine how previous audit opinion, auditor reputation, company growth, and profitability affect going concern audit opinion. The sample used in this emperical study was mining companies listed on the Indonesia Stock Exchange in the 2014-2019 period. Purposive sampling was used to collect as many as 29 samples of research firms over the course of six years. The data used was secondary data collected from that Indonesian Stock Exchange and each company's website. The data analysis technique used is logistic regression. The study revealed that auditor reputation opinion and company growth had no effect on going concern audit opinion. While the audit opinion variable in previous years has a significant effect on going concern audit opinion, and the profitability variable had a negative effect on going concern audit opinion. Keywords: Audit Opinion Years Previously, Auditor Reputation, Company Growth, Profitability, and Going Concern Audit Opinion.
{"title":"The Influence of Previous Year's Audit Opinions, Auditor Reputation, Company Growth, and Profitability on Going Concern Audit Opinions","authors":"Niken Lestari Putri, N. Inayati, E. Haryanto, E. Setyadi","doi":"10.30659/jai.11.1.1-20","DOIUrl":"https://doi.org/10.30659/jai.11.1.1-20","url":null,"abstract":"The purpose of this research is to determine how previous audit opinion, auditor reputation, company growth, and profitability affect going concern audit opinion. The sample used in this emperical study was mining companies listed on the Indonesia Stock Exchange in the 2014-2019 period. Purposive sampling was used to collect as many as 29 samples of research firms over the course of six years. The data used was secondary data collected from that Indonesian Stock Exchange and each company's website. The data analysis technique used is logistic regression. The study revealed that auditor reputation opinion and company growth had no effect on going concern audit opinion. While the audit opinion variable in previous years has a significant effect on going concern audit opinion, and the profitability variable had a negative effect on going concern audit opinion. Keywords: Audit Opinion Years Previously, Auditor Reputation, Company Growth, Profitability, and Going Concern Audit Opinion.","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76526494","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN DANA BAGI HASIL TERHADAP BELANJA MODAL KABUPATEN / KOTA DI PROVINSI JAWA TENGAH TAHUN 2015-2018","authors":"Sifa Asri Trisnani, Wikan Isthika","doi":"10.30659/jai.11.1.26-36","DOIUrl":"https://doi.org/10.30659/jai.11.1.26-36","url":null,"abstract":"","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73489388","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-11DOI: 10.30659/JAI.10.2.187-199
Zuliyati Zuliyati, Wiwit Agus Triyanto, R. Handayani
Online-based trading changes the traditional trading paradigm, through meetings between consumers and merchants turning into online transactions without distance and time limits. E-commerce changes MSME to trade online by utilizing the internet and the web, so that e-commerce makes the buying and selling process not hindered by distance and time. This change has led to the emergence of Fintech (Financial Technology). Many MSME have gone out of business because they cannot compete with MSME that can take advantage of technology in managing their businesses. This study aims to analyze the effect of e-commerce on fintech-based financial management at MSME in Kudus Regency, so it is hoped that e-commerce will have a role in increasing the competitiveness of fintechbased financial inclusion in Kudus Regency. The population used is the MSME in Kudus district. The sample selection using the purposive sampling technique with the criteria for MSME who are members of the shopee community. This study uses linear regression analysis. Keywords : Fintech, E-commerce, MSME Perdagangan berbasis online mengubah paradigma perdagangan tradisional, melalui pertemuan antara konsumen dan pedagang berubah menjadi transaksi online tanpa batas jarak dan waktu. E-commerce mengubah UMKM untuk melakukan perdagangan secara online dengan memanfaatkan internet dan web, sehingga e-commerce menjadikan proses jual beli tidak terhalang jarak dan waktu. Perubahan inilah yang mendorong munculnya Fintech (Financial Technologi). Banyak UMKM gulung tikar karena kalah bersaing dengan UMKM yang bisa memanfaatkan teknologi dalam mengelola bisnisnya. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh e-commerce terhadap pengelolaan keuangan berbasis fintech pada UMKM di Kabupaten Kudus, sehingga diharapkan e-commerce mempunyai peranan dalam meningkatkan daya saing keuangan inklusif UMKM di Kabupaten Kudus berbasis fintech. Populasi yang digunakan adalah UMKM pelaku e-commerce di kabupaten Kudus dengan pemilihan sampel menggunakan metode Teknik purposive sampling dengan kriteria UMKM yang tergabung dalam komunitas shopee. Penelitian ini menggunakan analisis regresi linier sederhana. Keywords : Fintech, E-commerce, UMKM
网上交易改变了传统的交易模式，消费者和商家之间的会议变成了没有距离和时间限制的网上交易。电子商务使中小微企业利用互联网和网络进行网上交易，从而使买卖过程不受距离和时间的阻碍。这种变化导致了金融科技(Fintech)的出现。许多中小微企业已经倒闭，因为他们无法与可以利用技术来管理业务的中小微企业竞争。本研究旨在分析电子商务对Kudus Regency中小微企业金融科技财务管理的影响，希望电子商务对提高Kudus Regency金融科技普惠金融竞争力起到一定作用。使用的人口是库德斯地区的中小微企业。样本选择采用有目的的抽样技术与标准的中小微企业谁是商店社区的成员。本研究采用线性回归分析。关键词:金融科技，电子商务，中小微企业，小额贷款，小额贷款，传统贷款，小额贷款，小额贷款，小额贷款，小额贷款，小额贷款，小额贷款，小额贷款，小额贷款，小额贷款，小额贷款电子商务门外汉UMKM untuk melakukan perdagangan secara online dengan manfaatkan internet dan web, inginga电子商务门外汉projual beli tidak terhalang jarak dan waktu。秘鲁金融科技(金融科技)。马来西亚人民民主联盟(UMKM)，马来西亚人民民主联盟(UMKM)，马来西亚人民民主联盟(UMKM)，马来西亚人民民主联盟(UMKM)，马来西亚人民民主联盟(UMKM)。Penelitian ini bertujuan untuk menguji dan menganalis pengaruh e-commerce terhadap pengelolaan keuangan basis financial tech padumkm di Kabupaten Kudus, singingga diharapkan e-commerce mempunyai peranan dalam meningkatkan dayan savingangan inklusif UMKM di Kabupaten Kudus berbasis financial tech。Populasi yang digunakan adalah UMKM pelaku e-commerce di kabupaten Kudus dengan penilihan sampel menggunakan method Teknik有目的抽样dengan标准UMKM yang tergabung dalam komunitas shopee。Penelitian ini menggunakan回归线性分析。关键词:金融科技，电子商务，UMKM
{"title":"Peranan E-Commerce dalam Meningkatkan Daya Saing Keuangan Inklusif UMKM di Kabupaten Kudus yang Berbasis Fintech","authors":"Zuliyati Zuliyati, Wiwit Agus Triyanto, R. Handayani","doi":"10.30659/JAI.10.2.187-199","DOIUrl":"https://doi.org/10.30659/JAI.10.2.187-199","url":null,"abstract":"Online-based trading changes the traditional trading paradigm, through meetings between consumers and merchants turning into online transactions without distance and time limits. E-commerce changes MSME to trade online by utilizing the internet and the web, so that e-commerce makes the buying and selling process not hindered by distance and time. This change has led to the emergence of Fintech (Financial Technology). Many MSME have gone out of business because they cannot compete with MSME that can take advantage of technology in managing their businesses. This study aims to analyze the effect of e-commerce on fintech-based financial management at MSME in Kudus Regency, so it is hoped that e-commerce will have a role in increasing the competitiveness of fintechbased financial inclusion in Kudus Regency. The population used is the MSME in Kudus district. The sample selection using the purposive sampling technique with the criteria for MSME who are members of the shopee community. This study uses linear regression analysis. Keywords : Fintech, E-commerce, MSME Perdagangan berbasis online mengubah paradigma perdagangan tradisional, melalui pertemuan antara konsumen dan pedagang berubah menjadi transaksi online tanpa batas jarak dan waktu. E-commerce mengubah UMKM untuk melakukan perdagangan secara online dengan memanfaatkan internet dan web, sehingga e-commerce menjadikan proses jual beli tidak terhalang jarak dan waktu. Perubahan inilah yang mendorong munculnya Fintech (Financial Technologi). Banyak UMKM gulung tikar karena kalah bersaing dengan UMKM yang bisa memanfaatkan teknologi dalam mengelola bisnisnya. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh e-commerce terhadap pengelolaan keuangan berbasis fintech pada UMKM di Kabupaten Kudus, sehingga diharapkan e-commerce mempunyai peranan dalam meningkatkan daya saing keuangan inklusif UMKM di Kabupaten Kudus berbasis fintech. Populasi yang digunakan adalah UMKM pelaku e-commerce di kabupaten Kudus dengan pemilihan sampel menggunakan metode Teknik purposive sampling dengan kriteria UMKM yang tergabung dalam komunitas shopee. Penelitian ini menggunakan analisis regresi linier sederhana. Keywords : Fintech, E-commerce, UMKM","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"39 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86778699","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-11DOI: 10.30659/JAI.10.2.147-160
Juli Ratnawati, Nataliastyo Tah
Tax is the main source of government revenue so that the government strives to make taxpayers more obedient in carrying out their obligations. The provision of information technology is a breakthrough made by the government to improve taxpayer compliance. The purpose of this study is to analyze the use of e-filing and e-billing applications for tax compliance and the understanding of lecturers in their role as researchers and taxpayers. The study used the theories of Technology Acceptance Model (TAM) and Theory of Reasoned Action (TRA) for explaining the correlation between variables used. The sampling technique used purposive sampling, and the respondents in this study were 123 lecturers as researchers in Semarang City who used the e-filing system in their tax reporting and understood the use of the e-billing system as a tax payment application. The analysis technique used was multiple regression analysis. The results of the study showed that the use of e-filing and e-billing actually affects the researchers' tax compliance.Keywords: compliance, e-billing, e-filing, system, taxABSTRAKPajak adalah sumber utama pendapatan pemerintah sehingga pemerintah berupaya membuat pembayar pajak lebih patuh dalam menjalankan kewajibannya. Penyediaan teknologi informasi merupakan terobosan yang dilakukan oleh pemerintah untuk meningkatkan kepatuhan wajib pajak. Tujuan dari penelitian ini adalah untuk menganalisis penggunaan aplikasi e-filing dan e-billing untuk kepatuhan pajak dan pemahaman dosen dalam perannya sebagai peneliti dan juga sebagai pembayar pajak. Penelitian ini menggunakan teori Technology Acceptance Model (TAM) dan Theory of Reasoned Action (TRA) untuk menjelaskan korelasi antara variabel yang digunakan. Teknik pengambilan sampel menggunakan purposive sampling, dan responden dalam penelitian ini adalah 123 dosen sebagai peneliti di Kota Semarang yang menggunakan sistem e-filing dalam pelaporan pajak mereka dan memahami penggunaan sistem e-billing sebagai aplikasi pembayaran pajak. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa penggunaan e-filing dan e-billing mampu mempengaruhi kepatuhan pajak para dosen sebagai peneliti.Kata kunci: kepatuhan, e-billing, e-filing, sistem; pajak
税收是政府收入的主要来源，因此政府努力使纳税人更加顺从地履行其义务。提供信息技术是政府提高纳税人合规性的一个突破。本研究的目的是分析电子申报和电子计费应用程序在税务合规方面的使用情况，以及讲师作为研究人员和纳税人角色的理解。本研究采用了技术接受模型(TAM)和理性行为理论(TRA)理论来解释所使用变量之间的相关性。抽样技术采用有目的抽样，本研究的受访者是三宝垄市123名讲师作为研究人员，他们在税务报告中使用电子申报系统，并了解电子计费系统作为纳税应用程序的使用。分析方法为多元回归分析。研究结果表明，电子申报和电子计费的使用确实影响了研究人员的税务遵从性。关键词:合规性、电子开票、电子申报、系统、税收摘要:pajak adalah number utama pendapatan pemerintah sehinga pemerintah berupaya成员pembayar pajak lebih patuh dalam menjalankan kewajibannya。penyedian技术信息是merupakan terobosan yang dilakukan oleh peremerintah untuk meningkatkan kepatuhan wajib pajak。电子文件归档和电子账单归档和电子账单归档和电子账单归档和电子账单归档和电子账单归档和电子账单归档和电子账单归档和电子账单归档和电子账单归档。Penelitian ini menggunakan teori技术接受模型(TAM)和理性行为理论(TRA) untuk menjelaskan korelasi antara变量yang digunakan。三宝朗系统电子申报、三宝朗系统电子结算、三宝朗系统电子结算、三宝朗系统电子结算、三宝朗系统电子结算、三宝朗系统电子结算、三宝朗系统电子结算、三宝朗系统电子结算、三宝朗系统电子结算。技术分析yang digunakan adalah分析回归berganda。Hasil penelitian menunjukkan bahwa penggunaan电子申请和电子账单mampu mempengaruhi kepatuhan pajak para dosen sebagai peneliti。Kata kunci:电子账单、电子归档、系统;pajak
{"title":"Perceived Effects of Electronic Filing and Billing Systems for Lecturers as Researchers","authors":"Juli Ratnawati, Nataliastyo Tah","doi":"10.30659/JAI.10.2.147-160","DOIUrl":"https://doi.org/10.30659/JAI.10.2.147-160","url":null,"abstract":"Tax is the main source of government revenue so that the government strives to make taxpayers more obedient in carrying out their obligations. The provision of information technology is a breakthrough made by the government to improve taxpayer compliance. The purpose of this study is to analyze the use of e-filing and e-billing applications for tax compliance and the understanding of lecturers in their role as researchers and taxpayers. The study used the theories of Technology Acceptance Model (TAM) and Theory of Reasoned Action (TRA) for explaining the correlation between variables used. The sampling technique used purposive sampling, and the respondents in this study were 123 lecturers as researchers in Semarang City who used the e-filing system in their tax reporting and understood the use of the e-billing system as a tax payment application. The analysis technique used was multiple regression analysis. The results of the study showed that the use of e-filing and e-billing actually affects the researchers' tax compliance.Keywords: compliance, e-billing, e-filing, system, taxABSTRAKPajak adalah sumber utama pendapatan pemerintah sehingga pemerintah berupaya membuat pembayar pajak lebih patuh dalam menjalankan kewajibannya. Penyediaan teknologi informasi merupakan terobosan yang dilakukan oleh pemerintah untuk meningkatkan kepatuhan wajib pajak. Tujuan dari penelitian ini adalah untuk menganalisis penggunaan aplikasi e-filing dan e-billing untuk kepatuhan pajak dan pemahaman dosen dalam perannya sebagai peneliti dan juga sebagai pembayar pajak. Penelitian ini menggunakan teori Technology Acceptance Model (TAM) dan Theory of Reasoned Action (TRA) untuk menjelaskan korelasi antara variabel yang digunakan. Teknik pengambilan sampel menggunakan purposive sampling, dan responden dalam penelitian ini adalah 123 dosen sebagai peneliti di Kota Semarang yang menggunakan sistem e-filing dalam pelaporan pajak mereka dan memahami penggunaan sistem e-billing sebagai aplikasi pembayaran pajak. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa penggunaan e-filing dan e-billing mampu mempengaruhi kepatuhan pajak para dosen sebagai peneliti.Kata kunci: kepatuhan, e-billing, e-filing, sistem; pajak","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"65 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80604489","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study was aimed to test and analyze how much influence internal and external factors have on the decisions of online motorcycle taxi users in Tegal City. The sampling technique used in this study was a convenience sampling method. The sample used in this study were 118 respondents who had used online motorcycle taxi transportation. The data used in this study were primary data and secondary data with data collection techniques using observation, interviews, literature study, and questionnaires. Data analysis techniques used in this study were validity test; reliability test; classical assumption test namely normality test, multicollinearities, heteroscedasticity, and autocorrelation; multiple regression analysis, t-test (partial), f-test (simultaneous), and the coefficient of determination. The results of data analysis are known based on the results of hypothesis testing that the internal factor variable (x 1 ) partially affects the decision of online motorcycle taxi users, the external factor variable (x 2 ) partially affects the decision of online motorcycle taxi users and internal factor variables and external variables simultaneously influence the decisions of online motorcycle taxi users. Keywords : Internal Factors, External Factors, User Decisions ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis seberapa besar pengaruh faktor internal dan faktor eksternal terhadap keputusan pengguna ojek online di Kota Tegal. Teknik pengambilan sampel menggunakan metode convenience sampling. Sampel yang digunakan dalam penelitian ini sebanyak 118 responden yang pernah menggunakan transportasi ojek online di Kota Tegal. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder dengan teknik pengumpulan data dengan metode observasi, wawancara, studi pustaka dan kuesioner. Teknik analisis data menggunakan (1) Uji validitas, (2) Uji reliabilitas, (3) Uji asumsi klasik, yaitu uji normalitas, multikolineartas, heteroskedastisitas, dan autokorelasi, (4) Analisis regresi berganda, uji t (parsial), uji f (simultan), dan koefisien determinasi. Hasil analisis data diketahui berdasarkan hasil uji hipotesis bahwa variabel faktor internal (x1) secara parsial berpengaruh terhadap keputusan pengguna ojek online, variabel faktor eksternal (x2) secara parsial berpengaruh terhadap keputusan pengguna ojek online serta variabel faktor internal dan variabel eksternal berpengaruh secara simultan terhadap keputusan pengguna ojek online. Kata Kunci : Faktor Internal, Faktor Eksternal, Keputusan Pengguna
本研究旨在检验并分析内外部因素对法城线上摩的使用者决策的影响程度。本研究采用的抽样技术为方便抽样法。本研究使用的样本是118名使用过在线摩的受访者。本研究采用观察法、访谈法、文献研究法和问卷调查法收集第一手资料和第二手资料。本研究采用的数据分析技术为效度检验;可靠性测试;经典假设检验，即正态性检验、多重共线性检验、异方差检验和自相关检验;多元回归分析，t检验(偏)，f检验(同时)，决定系数。根据假设检验的结果，数据分析结果可知，内部因素变量(x 1)部分影响摩的用户决策，外部因素变量(x 2)部分影响摩的用户决策，内部因素变量和外部变量同时影响摩的用户决策。关键词:内部因素，外部因素，用户决策摘要:Penelitian ini bertujuan untuk mengguji dan menganalis seberapa besar pengaruh factor，内部因素，外部因素，keputuan pengguna ojek online di Kota法律。泰克彭甘比兰样品蒙古纳坎方法方便取样。Sampel yang digunakan dalam penelitian ini sebanyak 118回应yang pernah menggunakan transporti ojek online di Kota Tegal。数据yang digunakan dalam penelitian ini adalah数据primer数据sekunder dengan技术;数据sekunder dengan方法;技术分析数据menggunakan (1) Uji效度，(2)Uji信度，(3)Uji asumsi klasik, yitu Uji normalitas，多线性，异方差，和自相关性，(4)回归分析，Uji t (parsial)， Uji f (simultan)，和koefisien determinasi。Hasil分析数据diketahui berdasarkan Hasil uji hipotesis bawa变量因子内部(x1) secara parsial berpengaruh - hadap keputusan pengguna ojek online，变量因子eksternal (x2) secara parsial berpengaruh - hadap keputusan pengguna ojek online，变量因子内部(x2)变量因子内部(variable factor)变量因子胸骨berpengaruh - secaru - simula terhadap keputusan pengguna ojek online。Kata Kunci: Faktor Internal, Faktor Eksternal, Keputusan Pengguna
{"title":"Faktor-Faktor yang Mempengaruhi Keputusan Penggunaan Ojek Online di Kota Tegal pada Masa Pandemi Covid 19","authors":"Bahri Kamal, Erni Unggul Sedya Utami, Nizam Zamami","doi":"10.30659/JAI.10.2.111-128","DOIUrl":"https://doi.org/10.30659/JAI.10.2.111-128","url":null,"abstract":"This study was aimed to test and analyze how much influence internal and external factors have on the decisions of online motorcycle taxi users in Tegal City. The sampling technique used in this study was a convenience sampling method. The sample used in this study were 118 respondents who had used online motorcycle taxi transportation. The data used in this study were primary data and secondary data with data collection techniques using observation, interviews, literature study, and questionnaires. Data analysis techniques used in this study were validity test; reliability test; classical assumption test namely normality test, multicollinearities, heteroscedasticity, and autocorrelation; multiple regression analysis, t-test (partial), f-test (simultaneous), and the coefficient of determination. The results of data analysis are known based on the results of hypothesis testing that the internal factor variable (x 1 ) partially affects the decision of online motorcycle taxi users, the external factor variable (x 2 ) partially affects the decision of online motorcycle taxi users and internal factor variables and external variables simultaneously influence the decisions of online motorcycle taxi users. Keywords : Internal Factors, External Factors, User Decisions ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis seberapa besar pengaruh faktor internal dan faktor eksternal terhadap keputusan pengguna ojek online di Kota Tegal. Teknik pengambilan sampel menggunakan metode convenience sampling. Sampel yang digunakan dalam penelitian ini sebanyak 118 responden yang pernah menggunakan transportasi ojek online di Kota Tegal. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder dengan teknik pengumpulan data dengan metode observasi, wawancara, studi pustaka dan kuesioner. Teknik analisis data menggunakan (1) Uji validitas, (2) Uji reliabilitas, (3) Uji asumsi klasik, yaitu uji normalitas, multikolineartas, heteroskedastisitas, dan autokorelasi, (4) Analisis regresi berganda, uji t (parsial), uji f (simultan), dan koefisien determinasi. Hasil analisis data diketahui berdasarkan hasil uji hipotesis bahwa variabel faktor internal (x1) secara parsial berpengaruh terhadap keputusan pengguna ojek online, variabel faktor eksternal (x2) secara parsial berpengaruh terhadap keputusan pengguna ojek online serta variabel faktor internal dan variabel eksternal berpengaruh secara simultan terhadap keputusan pengguna ojek online. Kata Kunci : Faktor Internal, Faktor Eksternal, Keputusan Pengguna","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"2017 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73325183","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-11DOI: 10.30659/JAI.10.2.129-146
Isnaini Hidayatun Muharromah, Nur Rochman Fatoni, Dessy Noor Farida
This writing aims to design an information system that produces applications regarding accounting on zakat contained in amil zakat institutions, infaq and shadaqah Muhammadiyah Lamongan. Before the design is designed properly, it is necessary to analyze the financial recording system contained in LAZISMU Lamongan. The results of the analysis of the accounting application system used by LAZISMU Lamongan will be taken into consideration for the process of designing an accounting application system design. The method that can be used to design this system design is the System Development Life Cycle (SDLC) methodology. Where this method has a function as a helper to analyze, accelerate and can produce accuracy to present a solution and provide a sequential or sequential approach to the software life flow starting from the analysis, design, coding, testing and support stages. The form of design that will be applied to the Amil Zakat Institute for Infak and Shadaqah Lamongan is in the form of automation designed using Microsoft Excel combined with Visual Basic for Applications. In the design of the application design contains sheets where regarding the application of the accounting cycle starting from recording a list of accounts and account codes, classifying accounts, recording transactions in general journals then ledgers to several financial reports which include; statement of financial position, changes in funds, changes in assets under management, cash flow and a list of fixed assets (Statement of Financial Accounting Standards No. 109 concerning zakat).Keywords: Accounting Applications, General Ledger Excel, Visual Basic for Application, PSAK No 109.ABSTRAKPenulisan ini memiliki tujuan untuk mendesain sistem informasi yang menghasilkan aplikasi mengenai akuntansi pada zakat yang terdapat di lembaga amil zakat, infaq dan shadaqah muhammadiyah Lamongan. Sebelum desain dirancang secaa baik perlu melakukan analisis sitem pencatatan keuangan yang terdapat pada LAZISMU Lamongan. Hasil analisis dari sistem aplikasi akuntansi yang digunakan oleh LAZISMU Lamongan akan dijadikan pertimbangan untuk melakukan proses perancangan desain sistem aplikasi akuntansi. Adapun metode yang bisa digunakan untuk merancang desain sistem ini adalah metodologi System Development Life Cycle (SDLC). Dimana metode ini memiliki fungsi sebagai pembantu menganalisa, mempercepat dan bisa menghasilkan ketepatan untuk memaparkan sebuah solusi dan menyediakan pendekatan alur hidup perangkat lunak secara sekuensial atau urut mulai dari analisis, desain, pengkodean, pengujian dan tahap support. Bentuk desain yang akan diterapkan pada Lembaga Amil Zakat Infak dan Shadaqah Lamongan berupa otomatisasi yang dirancang menggunakan Microsoft excel dipadukan dengan Visual Basic for Application. Didalam perancangan desain aplikasi tersebut berisi sheet-sheet dimana mengenai pengaplikasian siklus akuntansi yang dimulai dari pencatatan daftar akun dan kode akun, penggolongan akun-akun, pencatat
这篇文章的目的是设计一个信息系统，产生关于天课会计的应用程序包含在amil天课机构，infaq和shadaqah Muhammadiyah Lamongan。在进行合理的设计之前，有必要对LAZISMU拉蒙干所包含的财务记录系统进行分析。在设计会计应用系统的过程中，将考虑到LAZISMU拉蒙干使用的会计应用系统的分析结果。可以用来设计这个系统设计的方法是系统开发生命周期(SDLC)方法。这种方法的功能是帮助分析、加速和准确地呈现解决方案，并提供从分析、设计、编码、测试和支持阶段开始的软件生命流的顺序或顺序方法。将应用于Infak和Shadaqah Lamongan的Amil Zakat研究所的设计形式是使用Microsoft Excel结合Visual Basic for Applications设计的自动化形式。在应用程序的设计中包含表格，其中关于会计周期的应用，从记录帐户清单和帐户代码开始，分类帐户，在普通日记账中记录交易，然后分类账到几个财务报告，其中包括;财务状况表、资金变动、管理下资产变动、现金流量和固定资产清单(关于zakat的第109号财务会计准则报表)。关键词:会计应用，总账Excel, Visual Basic for Application, PSAK No . 109[摘要]中国古代古代宗教信仰系统信息的建立与应用，中国古代古代宗教信仰系统信息的建立与应用，中国古代古代宗教信仰系统信息的建立与应用。Sebelum设计了diancang seca, baik perlu melakukan分析系统，keuangan yang分析系统，LAZISMU Lamongan。Hasil分析dari系统应用akuntansi yang digunakan oleh LAZISMU Lamongan akan dijadikan pertimbangan untuk melakukan进程perancangan和设计系统应用akuntansi。系统开发生命周期(SDLC)是一种自适应方法。Dimana metode ini memiliki funsi sebagai pembantu menganalisa, mempercepat danbisa menghasilkan ketepatan untuk memaparkan sebuah solusi danmenyediakan pendekatan alur hidup perangkat lunak secara sekuensial atau murai分析，设计，pengkodean，企鹅dan taha支持。Microsoft excel dipadukan dengan Visual Basic for Application。Didalam perancangan设计应用程序，但berisi sheet-sheet dimana mengenai pengaplikasian siklus akuntanisi yang dimulai dari pakatatan datatakun dan kode akun, penggolongan akun-akun, pengatatan transaksi pakada jurnal umumkemudian buku besar sampai beberapa laporan keuangan yang meliputi;laporan posisi keuangan, perubahan dana, perubahan asset kelolaan, arus kas dan data asset tetap (Pernyataan standard Akuntnasi keuangan No . 109 tentang zakat)。Kata Kunci: applikasi Akuntansi, General Ledger Excel, Visual Basic for application, PSAK No . 109。
{"title":"Desain Aplikasi Akuntansi pada LAZISMU Lamongan","authors":"Isnaini Hidayatun Muharromah, Nur Rochman Fatoni, Dessy Noor Farida","doi":"10.30659/JAI.10.2.129-146","DOIUrl":"https://doi.org/10.30659/JAI.10.2.129-146","url":null,"abstract":"This writing aims to design an information system that produces applications regarding accounting on zakat contained in amil zakat institutions, infaq and shadaqah Muhammadiyah Lamongan. Before the design is designed properly, it is necessary to analyze the financial recording system contained in LAZISMU Lamongan. The results of the analysis of the accounting application system used by LAZISMU Lamongan will be taken into consideration for the process of designing an accounting application system design. The method that can be used to design this system design is the System Development Life Cycle (SDLC) methodology. Where this method has a function as a helper to analyze, accelerate and can produce accuracy to present a solution and provide a sequential or sequential approach to the software life flow starting from the analysis, design, coding, testing and support stages. The form of design that will be applied to the Amil Zakat Institute for Infak and Shadaqah Lamongan is in the form of automation designed using Microsoft Excel combined with Visual Basic for Applications. In the design of the application design contains sheets where regarding the application of the accounting cycle starting from recording a list of accounts and account codes, classifying accounts, recording transactions in general journals then ledgers to several financial reports which include; statement of financial position, changes in funds, changes in assets under management, cash flow and a list of fixed assets (Statement of Financial Accounting Standards No. 109 concerning zakat).Keywords: Accounting Applications, General Ledger Excel, Visual Basic for Application, PSAK No 109.ABSTRAKPenulisan ini memiliki tujuan untuk mendesain sistem informasi yang menghasilkan aplikasi mengenai akuntansi pada zakat yang terdapat di lembaga amil zakat, infaq dan shadaqah muhammadiyah Lamongan. Sebelum desain dirancang secaa baik perlu melakukan analisis sitem pencatatan keuangan yang terdapat pada LAZISMU Lamongan. Hasil analisis dari sistem aplikasi akuntansi yang digunakan oleh LAZISMU Lamongan akan dijadikan pertimbangan untuk melakukan proses perancangan desain sistem aplikasi akuntansi. Adapun metode yang bisa digunakan untuk merancang desain sistem ini adalah metodologi System Development Life Cycle (SDLC). Dimana metode ini memiliki fungsi sebagai pembantu menganalisa, mempercepat dan bisa menghasilkan ketepatan untuk memaparkan sebuah solusi dan menyediakan pendekatan alur hidup perangkat lunak secara sekuensial atau urut mulai dari analisis, desain, pengkodean, pengujian dan tahap support. Bentuk desain yang akan diterapkan pada Lembaga Amil Zakat Infak dan Shadaqah Lamongan berupa otomatisasi yang dirancang menggunakan Microsoft excel dipadukan dengan Visual Basic for Application. Didalam perancangan desain aplikasi tersebut berisi sheet-sheet dimana mengenai pengaplikasian siklus akuntansi yang dimulai dari pencatatan daftar akun dan kode akun, penggolongan akun-akun, pencatat","PeriodicalId":34323,"journal":{"name":"Jurnal Akuntansi Indonesia","volume":"121 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83356516","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-10-11DOI: 10.30659/JAI.10.2.161-174
Maria Goreti Kentris Indarti, Jacobus Widiatmoko, Achmad Badjuri, Tri Ambarwati
The principle of conservatism is one of the most influential factors in accounting judgments. However, the phenomenon shows that many companies do not apply the principles of accounting conservatism. The main objective of this study is to examine the effect of managerial ownership, investment opportunity set, and financial distress on the practice of accounting conservatism. This study uses all manufacturing companies whose shares are listed on the Indonesia Stock Exchange for the period 2016 to 2019 as the population. Based on the purposive sampling method, obtained as many as 246 observations. The hypothesis in this study was tested using multiple linear regression. The results prove that managerial ownership has a positive effect on the practice of accounting conservatism. However, the variable investment opportunity set and financial distress do not affect the practice of accounting conservatism by management. Profitability and leverage have a role as control variables with negative and positive effects on accounting conservatism, respectively. Keywords : Accounting conservatism, managerial ownership, investment opportunity set, financial distress ABSTRAK Prinsip konservatisme merupakan salah satu faktor yang paling berpengaruh dalam penilaian akuntansi. Namun, fenomena menunjukkan bahwa banyak perusahaan tidak menerapkan prinsip konservatisme akuntansi. Penelitian ini bertujuan untuk menguji pengaruh variable kepemilikan manajerial, investment opportunity set , dan financial distress terhadap praktik konservatisme akuntansi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Berdasarkan metode pemilihan sampel purposive sampling , diperoleh data sebanyak 246. Hasil pengujian hipotesis dengan menggunakan regresi ordinary least square menunjukkan bahwa kepemilikan manajerial berpengaruh positif terhadap konservatisme akuntansi. Sebaliknya, variabel investment opportunity set dan financial distress tidak berpengaruh terhadap konservatisme akuntansi. Sesuai dengan yang diprediksi, variabel profitabilitas dan leverage sebagai variabel kontrol masing-masing menunjukkan pengaruh negatif dan positif terhadap konservatisme akuntansi. Kata kunci : Konservatisme akuntansi, kepemilikan manajerial, investment opportunity set, financial distress
稳健性原则是影响会计判断的重要因素之一。然而，这一现象表明，许多公司并没有应用会计稳健性原则。本研究的主要目的是检验管理层所有权、投资机会集和财务困境对会计稳健性实践的影响。本研究使用2016年至2019年期间在印度尼西亚证券交易所上市的所有制造业公司作为人口。基于目的抽样的方法，获得了多达246个观察值。本研究的假设采用多元线性回归进行检验。研究结果表明，管理层持股对会计稳健性的实践具有积极的影响。然而，可变投资机会集和财务困境并不影响管理层会计稳健性的实践。盈利能力和杠杆率作为控制变量对会计稳健性的影响分别为负向和正向。关键词:会计稳健性、管理层所有权、投资机会集、财务困境Namun，现象menunjukkan bahwa banyak perusahan和menerapkan prinsip保守主义akuntani。Penelitian ini bertujuan untuk menguji pengaruh变量kepemilikan管理，投资机会集，但财务困境terhadap praktikemisatisme akuntani。Populasi dalam penelitian ini adalah perusahaan制造业yang terddata di Bursa Efek Indonesia(2016-2019)。Berdasarkan方法，目的抽样，diperoleh数据，sebanyak 246。哈西尔企鹅的遗传，登根，孟古纳肯，回归，普通最小二乘，menunjukkan, bahwa, kepemilikan，管理，berpengaruh，正，terhadap, konservatisme, akuntansi。Sebaliknya，可变的投资机会设定在财务困境中，在金融危机中，投资机会设定在金融危机中。变量盈利能力与杠杆关系变量控制与杠杆关系变量控制与杠杆关系变量控制与杠杆关系变量控制与杠杆关系Kata kunci: Konservatisme akuntansi, kepemilikan管理，投资机会集，财务困境
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Pub Date : 2021-10-11DOI: 10.30659/JAI.10.2.175-186
Kunco Teguh Wijayanto, Anna Sumaryati, Zaky Machmuddah
Penelitian ini bertujuan untuk mengetahui hubungan antara CSR, manajemen laba dan kinerja keuanagan perusahaan dengan menggunakan populasi seluruh perusahaan di Indonesia yang mengungkapkan laporan keberlanjutan dengan GRI Standard periode 2017-2019 yang diperoleh dengan menggunakan metode purposive sampling. Jumlah sample pada penelitian sebanyak 105 perusahaan. Metode analisis data dilakukan dengan menggunakan regresi linier berganda. Kesimpulan dari penelitian ini yaitu CSR berpengaruh signifikan terhadap kinerja keuangan perusahaan serta manajemen laba dapat memoderasi hubungan antara CSR terhadap kinerja keuangan perusahaan sehingga ketika aktivitas CSR dilakukan maka akan mempengaruhi kinerja keuangan perusahaan, sebaliknya dengan adanya kegiatan manajemen laba dalam perusahaan tersebut maka akan mempengaruhi hubungan antara CSR terhadap kinerja keuangan perusahaan. Implikasi pada penelitian yaitu diharapkan investor dapat melakukan pertimbangan terlebih dahulu bila ingin berinvestasi pada satu perusahaan agar tidak mendapatkan kerugian. Kata kunci: Manajemen laba, Tanggung jawab sosial dan lingkungan, Kinerja keuangan ABSTRACT This study aims to determine the relationship between CSR, earnings management, and Financial performance by using the population of all companies in Indonesia that disclose sustainability reports with the GRI Standard for the 2017-2019 period obtained using the purposive sampling method. The number of samples in this study was 105 companies. The method of data analysis was performed using multiple linear regression. This research concludes that CSR has a significant effect on Financial performance and Earning management can moderate the relationship between CSR and Financial performance so that when CSR activities are carried out it will affect Financial performance, on the contrary, the existence of Earning management activities in the company will affect the relationship between CSR and Financial performance. This research implies that investors are expected to be able to consider beforehand if they want to invest in a company so as not to get a loss. Keyword : Earning management, CSR disclosure, Financial performance.
本研究旨在确定企业盈利管理与企业财务业绩之间的关系，该公司在印尼的整个企业人口中公开了通过采样方法获得的GRI标准时间为2016 -2019年的GRI标准时间的可持续性报告。研究的样本数量为105家公司。利用多元线性回归进行数据分析的方法。这项研究的结论,即CSR公司财务业绩有重大影响和盈余管理可以重要会议CSR对公司财务绩效之间的关系,所以当要做到CSR活动,就会影响公司的财务绩效,相反,随着公司的盈余管理活动会影响CSR对公司财务绩效之间的关系。这项研究的含义是，投资者希望在投资一家公司以避免损失的情况下，首先考虑投资。关键词:盈余管理财务绩效、社会责任和环境研究抽象这个aims to个重大CSR, earnings管理和金融之间的关系用人口》演出:所有印尼companies in disclose和《GRI可持续发展报告标准版为《purposive 2017-2019期获得用抽样方法。这项研究的样本编号是105个伴侣。分析数据的方法是使用多种线性回归。这个研究concludes那CSR已经演出和收获金融管理上a浓厚效应能温和派都会CSR和财务业绩之间的关系,所以那时候的CSR活动是carried out是威尔金融影响演出,on the contrary,收获的管理活动的存在》《CSR之间关系和金融公司会影响演出。这项研究的含义是，投资者希望考虑的是，如果他们想投资公司，就不能亏损。更新管理，CSR公开，财务表现。
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