Jurnal AKSI (Akuntansi dan Sistem Informasi)

The Role of Tax Consultants Against Taxpayers in Indonesia To Be Aware of Paying Tax

2023-09-06T12:46:02+08:00

To find out the level of awareness of taxpayers in paying taxes and analyze the role of tax consultants on awareness of taxpayers towards fulfilling the obligation to pay taxes. Quantitative research methods with data analysis techniques are descriptive and quantitative. The analysis model used is multiple regression analysis, processed using the SPSS version 17 application. The variables of awareness of paying taxes, tax regulations, and tax fund misappropriation do not affect the tax consultant. The presence of a tax consultant cannot guarantee that taxpayers are aware of their tax obligations. Meanwhile, the variable understanding of taxation, potential tax objects, and tax benefits influences tax consultants. Tax consultants provide understanding to taxpayers to know and understand tax regulations such as the amount of tax payable, the maximum tax deposit limit, and the maximum tax reporting limit.

Profit Increase Efficiency Analysis; Production Approaches and Profit Approaches (Study on the Mining Sector in Indonesia)

2023-07-23T19:52:59+08:00

Efficiency is the company's ability to maximize output by using certain inputs. This study aims to determine the level of efficiency and causes of inefficiency in mining sector companies listed on the IDX using the production approach and profit approach using quantitative Data Envelopment Analysis (DEA) methods and panel regression as measured using Eviews. The research object consists of 23 companies with data on the results of annual financial reports from 2017 to 2021. The test results show that there are differences in the results of company efficiency scores in the mining sector using the Production Approach and Profit approach. The results showed that from the production approach, only 2 companies were efficient and the remaining 21 companies were still experiencing inefficiencies from the results of cost of goods sold, selling expenses, operating expenses, and net sales which had a significant effect on efficiency, but total assets and general expenses & adm had no significant effect on efficiency. The results of the study using the profit approach were only 1 efficient company and the remaining 22 companies were still experiencing inefficiency, only total equity, selling expenses, and profit had a significant effect on efficiency, but the cost of sales, general & administrative expenses, operating expenses did not have a significant effect to be efficient. The number of companies that were not declared efficient in the year the company was researched had to do potential improvement by increasing assets, and equity, reducing the cost of goods sold, reducing selling expenses, general & administrative expenses, and operating expenses, and had to increase sales to increase profits and achieve efficiency in the company.

The Effect of Village Funds And Capital Expenditure on Welfare Through Poverty Mediation in District/City in East Java Province

2023-06-22T17:38:43+08:00

The purpose of this study was to analyze the effect of Village Funds and Expenditure Capital on welfare through poverty in 30 regencies/cities (29 regencies and 1 Batu city) in East Java province in 2015–2022. Secondary data on Village Funds and Capital Expenditures were obtained from the website of the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance of the Republic of Indonesia. Secondary data on poverty (number of poor people) and welfare (IPM) were obtained from the website of the Central Statistics Agency (BPS) of East Java Province. The data analysis technique used path analysis with the SmartPLS 3 tool. The results showed that partially the Village Fund had a significant positive effect on poverty and the Village Fund had a significant positive effect on welfare. Capital Expenditure has a significant positive effect on poverty and Capital Expenditure has a significant positive effect on welfare. Poverty has a significant negative effect on welfare. Village Funds have a significant indirect negative effect on welfare through poverty. Capital Expenditures have a significant indirect negative effect on welfare through poverty.

Determinants of Audit Report Lag with Intervening Auditor Specialist Industry

2023-06-15T11:51:28+08:00

This research was conducted to test and determine the factors that affect audit report lag. There are two independent variables in this study, namely profitability which is proxied by return on investment, and company size, which is indicated by total assets, then there is an industry specialist auditor as intervening. The research method applied in this research is quantitative by using Sem Partial Least Square and using Smart PLS 3.0 software as a data processing tool. The sample used in this study is a publicly listed BUMN company consistently during the 2014-2021 period. The results found in this study are that the profit proxied in return on investment does not affect audit report lag and industry specialist auditors, then company size has an influence on audit report lag but there is no relationship with industry specialist auditors, then industry specialist.

Analysis of the implementation of the Si APIK Android-Based Accounting Information System as an Effort to Improve KUBE MSME Income (Joint Bussiness Group) Mega Buana During The Covid – 19 Pandemic

2023-01-23T15:52:59+08:00

Apik, an android-based accounting information system, will meet the needs of financial operational activities at MSME Kube Mega Buana in an effort to increase income during the COVID-19 pandemic. This descriptive-qualitative research method is used in applied research. This study's data analysis technique is to collect theories related to the problem, systematically arrange data based on the results of observations or observations made in the field, and describe problems based on theoretical solutions. theory obtained, then the last step is to provide conclusions. Based on the results of the application of the Apik system on MSMES Kube Mega Buana during the trial period, MSMES can carry out simple financial reporting that is in accordance with current accounting standards as a support for increasing income for MSMES. And all evidence of financial transactions is properly archived in the database contained in the application, and transaction history is properly archived every period.

The Application of Critical Path Method (CPM) in The Development of Project Management Information Systems Using the Incremental Model (Case Study: CV. Panca Pilar Kota Madiun)

2023-08-03T16:34:28+08:00

Good control is needed in managing a project, starting from controlling the human resources to systematic scheduling. CV. Panca Pilar Madiun is a contractor service company, that does not yet have an information system that can be used as a control tool in project management. Critical Path Method (CPM) is one method that can be used to schedule projects. This study aims to design a project management information system by implementing CPM. The system design is done using the Incremental Model. The results of this study are in the form of a prototype system that fits the needs of CV. Panca Pilar Madiun, includes system flow, Contextual Data Model(CDM), and User Interface(UI).

Implications of Good Corporate Governance and Cost Efficiency on Islamic Social Reporting (Case Studies on Islamic Banking Companies in Indonesia)

2023-07-15T18:39:37+08:00

The Islamic banking industry in Indonesia is experiencing very strong growth with the potential for Islamic financial assets of 99 billion, making Indonesia ranked 4th in the world in 2020. The issue of increasing Corporate Social Responsibility (CSR) sustainability disclosure has made the issue of Islamic Social Reporting a reality. (ISR) is also increasing. This study aims to examine the effect of Good Corporate Governance and cost efficiency on Islamic social reporting (ISR). The type of data in this study uses panel data taken using a time span of five years from the 2014-2020 period. The analysis technique used consists of classical assumption test, multiple linear regression analysis test and partial test (t). The results show that Good Corporate Governance has a negative and significant effect on Islamic Social Reporting (ISR). Meanwhile, cost efficiency has no effect on Islamic Social Reporting (ISR).

Impact of The Announcement of Unusual Market Activity in Indonesia Stock Exchange

2023-06-18T10:39:18+08:00

The purpose of this study is to empirically prove the information content of unusual market activity announcements by hiding how the capital market thinks before and after an announcement to the market whether the objectives of the Indonesian Stock Exchange have been achieved. This research is an event study with an observation period of 5 days. This study used a purposive sampling technique in taking samples using the one sample T-test as a method of data analysis. This study covers 2021 with 228 announcements of Unusual Market Activity, observations on the Indonesian Stock Exchange (IDX). Based on the results of the analysis, the change in abnormal returns that occurs indicates that the market has responded to this announcement mechanism. Investors responded quickly to the announcement of Unusual Market Activity. This can be seen from the decrease in abnormal returns after the announcement, which previously experienced an increase as a result of unusual price movements. The aim of the Indonesian Stock Exchange to restore new efficiency with this Unusual Market Activity announcement mechanism has been achieved. This study is the first to exclusively select a post-covid-19 year, 2021, and use the event study method. New insights into this are providing useful information for investors, academics, policy makers and other stakeholders

Banyu Lemon Sales Management Based on Information and Technology

2023-05-11T16:59:01+08:00

Technology was created to facilitate activities in everyday life, and to help us provide fast, precise, and accurate information. The internet is not only a communication tool for spreading information that is very fast and cheap. In the economic field there are many marketing methods via the internet to achieve increased sales turnover targets. An e-commerce website or online store is a website that aims to sell one or more goods and services using electronic media as a medium for information and transaction media for these goods/services. Before getting to know the internet, the sellers only advertised the company through word of mouth and distribution of brochures so that only a few people knew about it. Currently, Banyu Lemon does not yet have publicity or promotion facilities, so that consumers who visit Banyu Lemon are only from the surrounding area and people outside the area do not know the existence and products of the shop. Meanwhile, in promotion we need a media that can help the promotion reach the target consumers. Therefore, in order to provide good service to consumers while promoting Banyu Lemon products, an information media in the form of a website is designed to promote and increase sales of Banyu Lemon products.

Analysis of Management Information System for Financial Data Management (Case Study XYZ Polytechnic)

2022-12-16T11:04:00+08:00

The Technology-Organization-Environment (TOE) framework is used to evaluate the adoption of Management Information System (MIS) for financial data management and provide recommendations for optimizing MIS implementation in XYZ Polytechnic with three contexts: technology, organization and environment. The research method uses a qualitative approach obtained from interviews with five respondents. The results showed that in the context of technology, the relative advantage attribute of MIS is useful in providing financial service information to all parties of XYZ Polytechnic, but in compatibility and complexity there are still technical obstacles in SIM, it needs improvement in the calculation of the Basic Teaching Fee accurately, employee pay slips with automatic format, actual data and information integration. For the organizational context, there needs top management support to make decisions in determining developers as MIS providers to fix these technical problems, sufficient training to improve the quality of human resources and additional MIS user staff for work efficiency according to organizational needs. Environmental factors are influenced by regulatory support in the form of Government Regulations and standard operating procedures to ensure the implementation and provision of MIS, industry characteristics with competition among colleges can improve Polytechnic performance through improving the quality of financial services on MIS.

Determinants of Earnings Per Share and Price Earnings Ratio to Share Prices in LQ45 Indices Companies on the Indonesia Stock Exchange

2023-10-21T11:10:58+08:00

This study aims to determine the effect of Earning Per Share and Price Earnings Ratio on Stock Prices. The population in this study are Go-Public companies from the LQ45 Index listed on the Indonesia Stock Exchange during the 2017-2019 period. The sample selection technique in this study is purposive sampling, 36 companies have been acquired that meet the criteria for the study sample. The analytical tool used in this study is SPSS version 26. The results show that the simultaneous Earning Per Share and Price Earnings Ratio have a significant effect on the dependent variable, namely the Share Price at LQ45 Index Companies Listed on the Indonesia Stock Exchange for the 2017-2019 period. Partially, Earning Per Share and Price Earnings Ratio have a significant positive effect on Share Prices at LQ45 Index Companies Listed on the Indonesia Stock Exchange for the 2017-2019 period.

Determinants of Exchange Rates And Inflation to Stock Prices in Companies Listed LQ45 Indices on Indonesia Stock Exchange

2023-10-21T11:18:24+08:00

This study aims to determine the effect of Exchange Rate and Inflation on Stock Price. The population in this study is Go-Public companies from the LQ45 Index listed on the Indonesia Stock Exchange during the period 2017-2019. The sample selection technique in this study is purposive sampling. Thirty-six companies have been acquired that meet the criteria of the research sample. The results showed that Exchange Rate and Inflation partially or simultaneously did not have a significant effect on the dependent variable, namely the Stock Price of LQ45 Index Companies Listed on the Indonesia Stock Exchange for the 2017-2019 period.