Jurnal Akuntansi Bisnis
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Implementasi E-Bupot Unifikasi dan Tingkat Kepatuhan Pelaporan Pajak Unifikasi Pada Wajib Pajak Wilayah Kabupaten Sumenep
Full text linkPenelitian ini bertujuan untuk mengetahui lebih lanjut bagaimana penerapan e-Bupot Unifikasi dan tingkat kepatuhan pelaporan pajak unifikasi oleh wajib pajak Kabupaten Sumenep. Penelitian ini menggunakan jenis penelitian kualitatif dan pendekatan fenomenologi dengan subjek penelitian yaitu Wajib Pajak Kabupaten Sumenep, KPP Pratama Pamekasan, dan KP2KP Sumenep. Data berupa observasi, wawancara, dan dokumentasi dengan analisis menggunakan alat bantu NVivo agar lebih memperoleh hasil analisa yang kuat. Hasil penelitian ini menunjukkan bahwa masih ada beberapa yang belum menggunakan atau bahkan belum mengetahui E-Bupot Unifikasi. Untuk kepatuhan/kerutinan pelaporan pajak unifikasi oleh Wajib Pajak sesuai dengan seberapa lama penggunaan E-Bupot Unifikasi, ada yang sudah rutin dari tahun 2021, 2022, atau bahkan baru dari tahun 2023. Alasan WP belum menggunakan E-Bupot Unifikasi, diantaranya karena kurangnya sosialisasi, tidak ada pendampingan khusus, terlalu banyak aplikasi pelaporan (bagi WP instansi pemerintah), tidak mempunyai staf khusus pajak, merasa terlalu rumit, tidak mengetahui tentang kewajiban pelaporan pajak (jadi hanya mengetahui tentang penyetoran/pembayaran saja), dan tidak ada himbauan dari atasan
Financial Performance Mediates the Effect of Sustainability Reporting on Firm Value
Full text linkThis study analyzes the effect of economic, environmental, and social aspects of sustainability reporting on firm value, with financial performance as a mediating variable. A sample of 20 companies from the basic materials and energy sectors listed on the Indonesia Stock Exchange from 2018 to 2022 was analyzed. Multiple linear regression was used to estimate the relationships among the variables, complemented by Sobel tests, to examine the intervening variable's mediating role and address the research gap. The findings reveal that environmental and social aspects positively and significantly impact a firm’s financial performance, unlike the economic aspect. Interestingly, the economic aspect negatively influences firm value, while the environmental aspect demonstrates a significantly positive effect, and the social aspect has no effect. Financial performance has a positive influence on firm value. Furthermore, the study finds that financial performance mediates the relationship between environmental and social aspects of sustainability reporting and firm value, not economic. These results highlight the crucial role of sustainability reporting in enhancing financial performance and ultimately creating long-term value for firms, particularly its environmental and social dimensions. The study emphasizes the need for companies to prioritize these aspects when crafting their sustainability reports to attract investors and achieve sustainable growth.
Kompetensi Aparatur Desa, Moralitas, Sistem Pengendalian Internal, dan Pencegahan Fraud Pengelolaan Dana Desa
Full text linkThis research examines the effect of the competence of village apparatus, morality and internal control system on fraud prevention of village fund management. This research was conducted in 58 villages in Tabanan Regency, Bali. Each village was selected by three people namely village head, village secretary and treasurer from a total sample of 174 respondents. The results of this analysis show that the competence of village apparatus, morality, and internal control system have a positive effect on fraud prevention in village fund management. The practical implications obtained from the results of this study are to provide information that can prevent fraud in the management of village funds, namely, the competence of village officials related to their knowledge, skills, and behaviors. Morality by increasing self-control to act in ethical matters such as not using power for personal gain, fear of sanctions and considering the principles of public welfare. Adequate internal control system by improving the control environment, risk assessment, information and communication as well as internal control monitoring
The Face of Indonesian Accounting in the Frame of Local Culture: A Literature Review
Full text linkThis study explores and reviews a number of articles on the topic of local culture accounting to map out relevant research opportunities in the future. Content analysis was used as an approach to interpret each article reviewed. Content analysis contains several aspects, including the type of research, data collection instruments and data analysis methods. This study reveals that research on the topic of Indonesian local culture accounting is mostly researched using qualitative methods. Based on these findings, it provides an opportunity for Indonesian local culture accounting research to be studied using quantitative and experimental methods, because it is still very rarely done. In addition, other findings show three topics of Indonesian local cultural accounting research that are often researched are related to accounting practices, fraud and accounting information systems. Then from the year of publication, the most research with related topics was published in 2023. To the best of the researchers' knowledge, this is the first study to review and analyze articles on the topic of Indonesian local culture accounting. This research makes a significant contribution to the understanding of the relationship between local culture and accounting practices in Indonesia. It also paves the way for further research that is more specific and contextualized, and offers guidance for accounting practitioners to understand the importance of considering cultural aspects in the application of accounting principles
Ma’bage Hasele: Sistem Bagi Hasil Persawahan (Studi Etnografi pada petani di Kabupaten Sidenreng Rappang)
Full text linkPenelitian ini bertujuan untuk mengetahui sistem bagi hasil persawahan di Kabupaten Sidenreng Rappang Provinsi Sulawesi Selatan dan untuk faktor-faktor yang mendorong masyarakat Kabupaten Sidenreng Rappang untuk berbagi hasil persawahan. Jenis penelitian ini tergolong kualitatif, data yang digunakan yaitu data primer. Teknik pengumpulan data dalam penelitian ini berupa observasi, wawancara langsung dengan pihak terkait, dan dokumentasi. Hasil penelitian menemukan bahwa Masyarakat di Kabupaten Sidenreng Rappang sudah lama menggunakan sistem bagi hasil di persawahan dengan istilah ma’bage hasele atau 50% bagi pemilik modal dan 50% untuk penggarap lahan pertanian. Pemilik lahan seharusnya adil dalam pembagian hasil kepada para petani yang bekerja sama dengannya, dan memberikan masukan sesuai dengan hasil perjanjian, sesuai dengan hasil pekerjaan para penggarap lahan pertanian. Bagi petani penggarap agar dapat menjalankan tugasnya sesuai apa diamanatkan dan disepakati, serta tidak menuntut lebih dari apa yang telah disepakati pemilik modal
Management Behavior of Online Users: Testing the Role of Financial Literacy as a Moderating Variable
Full text linkThis research was conducted to examine the Influence of Pocket Money, Financial Self-Efficacy, Self-Control, and Religiosity on the Financial Management Behavior of Online Loan Users with Financial Literacy as a Moderation Variable. Criteria for sample selection in this study include students who are currently or have taken financial management courses at the Faculty of Economics at Universitas Islam Negeri Maulana Malik Ibrahim Malang. Data collection techniques used a questionnaire. The total sample used in this study was 106 respondents using the non-probability sampling method, namely purposive sampling. This research used a quantitative analysis approach using Partial Least Square (PLS). The results show that pocket money, self-control, and religiosity affect financial management behavior. Beside it, financial self-efficacy does not affect financial management behavior. Financial literacy does not moderate the influence of pocket money, financial self-efficacy self-control, and religiosity on financial management behavior
The Effect of Asset Valuation Method, Auditor Quality, Characteristics of the Board Commissioners and Audit Committee on Stock price Synchronicity
Full text link Stock price synchronicity refers to the extent to which firm-specific information is absorbed in stock prices relative to market-wide information. If return variations are more synchronized with market information, then stock price synchronicity decreases which is indicating lower quality of financial reports. This research examines the effect of asset valuation methods, auditor quality, characteristics of the Board of Commissioners and the Audit Committee on the synchronicity of stock price of manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. A total of 490 observations were available for hypothesis testing. The results show that the quality of the auditor and the size of the Board of Commissioners have negative effects on stock price synchronicity. On the other hand, the asset valuation method, the independence of the Board of Commissioners and the Audit Committee have no effect on stock price synchronicity of. The practical contribution of this research is that companies need to consider hiring more commissioners and Big Four accounting firms to increase the credibility of financial reports
The Role of Auditor Ethics in Moderating the Effect of Auditor Competence, Independence, and Audit Fees on Audit Quality (Case Study at Malang Public Accounting Firm)
Full text linkAs a professional, an auditor has a moral responsibility to the public to provide audit services of highest quality by maintaining integrity, competence and independence in carrying out audit duties. This research aims to examine the role of auditor ethics in moderating the relationship between auditor competence, independence and audit costs and audit quality. A total of 77 respondents were selected from ten Public Accounting Firms in Malang. The research results show that auditor ethics is unable to moderate the relationship between competence, independence and audit fees on audit quality. However, auditor independence and ethics have a direct effect on audit quality. Meanwhile, auditor competency and audit fees have no effect on audit quality. The results of this research can be used as a reference for developing further research related to audit quality and as consideration in formulating policies that can encourage auditors to improve audit quality
The Role of Institutional Ownership as A Moderating Variable in Determining Disclosure of Tax Avoidance (Mining Sector Companies 2018-2022)
Full text linkThe research objective is to determine how profitability, capital intensity, company size, and tax avoidance are influenced by institutional ownership. Sample for this research is 34 mining companies registered between 2018 and 2022 on the Indonesian Stock Exchange. Random effect model (REM) is the test model chosen, and panel regression data is tested using the Eviews12 program. The results of the profitability research have a significant positive result on tax avoidance. Capital intensity has no effect on tax avoidance. Meanwhile, business size has a significant effect on tax avoidance in a negative direction. Institutional ownership is unable to moderate profitability and capital intensity to prevent tax avoidance. However, institutional ownership is able to moderate company size on tax avoidance practices
Strategi Meningkatkan Profitabilitas Dengan Memakai Penjualan Berbasis Digital Pada Usaha Mikro Kecil Menengah (UMKM) Di Kota Medan
Full text linkPenelitian ini bertujuan untuk mengetahui pengaruh e-commerce terhadap hubungan antara strategi sosial media dan profitabilitas. Responden yang digunakan adalah 40 pemilik UMKM yang melakukan penjualan secara digital di kota Medan. Teknik pengumpulan data yang dipergunakan berupa kuesioner. Hasil penelitian menunjukkan bahwa Strategi Sosial Media berpengaruh positif dan signifikan terhadap Profitabilitas pada pelaku UMKM (Usaha Mikro Kecil Menengah) di Kota Medan dan Penjualan Digital melalui penggunaan e-commerce dapat memoderasi (memperkuat) hubungan Pengaruh Strategi Sosial Media dengan Profitabilitas pada pelaku UMKM (Usaha Mikro Kecil Menengah) di Kota Medan. Dengan demikian diharapkan kepada pelaku bisnis online diharapkan untuk melakukan strategi dengan penggunaan sosial media dan e-commerce dan juga terus merespon perkembangan teknologi untuk pembaharuan sistem bisnis online yang dijalaninya sehingga pelaku bisnis tidak ketinggalan oleh teknologi baru