JAE (JURNAL AKUNTANSI DAN EKONOMI) https://ojs.unpkediri.ac.id/index.php/akuntansi <p><em><strong>ISSN </strong></em><em><strong><a href="http://u.lipi.go.id/1472441796">2541-0180 </a></strong></em><strong style="font-style: italic;"><em>(Online)&nbsp; ISSN <a title="ISSN (Print)" href="http://issn.pdii.lipi.go.id/">2721-9313</a> (Print)</em></strong></p> <p><strong style="font-style: italic;"><em>The Journal is published by the Department of Accounting in collaboration with LP2M University of &nbsp;Nusantara PGRI Kediri. This Journal focused on Accounting and Economics Studies. Be started 2019, this Journal is published three times a year in March, July and November</em></strong><em><strong><a href="http://u.lipi.go.id/1472441796"><br></a></strong></em></p> UNIVERSITAS NUSANTARA PGRI KEDIRI en-US JAE (JURNAL AKUNTANSI DAN EKONOMI) 2721-9313 <p>Authors who publish with this journal agree to the following terms:<br>1. Copyright on any article is retained by the author(s).<br>2. The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.<br>3. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.<br>4. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.<br>5. The article and any associated published material is distributed under the&nbsp;<a href="http://creativecommons.org/licenses/by-sa/4.0/" rel="license">Creative Commons Attribution-ShareAlike 4.0 International License</a></p> PILIHAN KARIR SEBAGAI KONSULTAN PAJAK DENGAN PELATIHAN BREVET PAJAK VARIABEL MODERATING https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14600 <p><strong><em>Abstract</em></strong></p> <p><em>The purpose of this study is to analyze career selection as a tax consultant. The independent variable used is perception and motivation, with the variable interest in participating in tax brevet training. The sample used in this study is accounting students in Kediri, who have gone through taxation courses, using the Slovin formula obtained a sample of 84 students. The analysis technique used in this study is Partial Least Square (PLS). From the results of direct testing, the results show that tax brevet perceptions and training affect career choice as a tax consultant, but motivation does not directly affect career selection as a tax consultant. The test results do not directly get the results that perceptions and motivations influence career choice as a tax consultant with interest in participating in tax brevets as a moderating variable.</em></p> Sugeng Eko Prasetyo Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 2021-03-01 2021-03-01 6 1 1 15 10.29407/jae.v6i1.14600 PENGARUH SANKSI ADMINISTRASI DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14751 <p><em>The purpose of this study was to determine the effect of administrative sanctions and service quality on taxpayer compliance in paying motorized vehicle taxes at SAMSAT Sukabumi City Region. The research method uses quantitative with an associative approach. The population in this study were motor vehicle taxpayers registered at SAMSAT Sukabumi City. The sample in this study were 100 people. The sampling technique used was purposive sampling. Data analysis using WarpPLS 7.0 application. The results showed that R² was 0.48, it could be concluded that administrative sanctions and service quality had a simultaneous effect on taxpayer compliance in paying motorized vehicle taxes by 48%.</em></p> Tia Mulya Mahdani Ismet Ismatullah Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 2021-03-01 2021-03-01 6 1 16 25 10.29407/jae.v6i1.14751 PERBANDINGAN STRUKTUR MODAL PADA PERUSAHAAN SUB SEKTOR PROPERTI DAN REAL ESTATE DENGAN PERUSAHAAN SUB SEKTOR KONSTRUKSI DAN BANGUNAN https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14118 <p><em>This study aims to determine the effect of profitability, asset structure, liquidity, and sales growth on capital structure in property and real estate sub-sector companies as well as construction and building sub-sector companies as well as comparing the capital structure of the two companies. The population of this research is all of the property and real estate sub-sector companies and construction and building sub-sector companies in 2016-2018. The sampling technique is purposive sampling. Hypothesis testing techniques using multiple linear regression analysis and independent sample t-test different test. Based on the test results above shows that the asset structure and liquidity variables affect the capital structure while profitability and growth do not affect the capital structure in the property and real estate sub-sector companies. Whereas in the construction and building sub-sector companies show that sales growth variables affect the capital structure while profitability, asset structure, and liquidity do not affect the capital structure. The results of the different independent sample t-test concluded that there were differences in capital structure between the property and real estate sub-sector companies and the construction and building sub-sector companies.</em></p> <p><em>&nbsp;</em></p> Sita Widia Wati Yuli Chomsatu Rosa Nikmatul Fajri Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 2021-03-01 2021-03-01 6 1 26 36 10.29407/jae.v6i1.14118 SISTEM INFORMASI PENGENDALIAN PIUTANG TAK TERTAGIH PERUSAHAAN MANUFAKTUR https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14136 <p><em>This research was conducted at PT. Hisheng Luggage Accessory Semarang, located at Jl. Gatot Subroto no.02 Kawasan Industri Candi blok 23 no. 6 C Ngaliyan, Semarang. This company engaged in manufacturing. </em><em>Manual </em><em>managing receivables seems not efficient. There </em><em>was no</em><em> grouping performance of uncollectible accounts, so </em><em>the </em><em>obstacles in the settlement of uncollectible accounts</em><em> still found</em><em>. </em><em>The </em><em>obstacles</em><em> during</em><em> grouping the performance of </em><em>account </em><em>receivables</em><em> caused</em><em> late billing process </em><em>which also impacted to</em><em> the payment of uncollectible receivables </em><em>was</em><em> not smooth</em><em>ly done</em><em>. To overcome this problem, the authors build " information</em> <em>accounting system </em><em>for </em><em>accounts receivable control with the age of web-based receivables method at PT. Hisheng Luggage Accessory "which is effective for making decisions and is efficient in managing accounts receivable, one of which is by warning of receivables due</em><em> date</em><em> and groupings </em><em>the </em><em>receivables </em><em>which simplify</em><em> the management of accounts receivable. The system uses Bootstrap programming language, HTML and PHP5 with a database using MySQL. Data obtained through literature study, observation and interviews.</em></p> <p><em>This research </em><em>generating</em><em> an account receivable accounting information system that has a warning of due dates and a grouping of accounts receivable that makes it easy to manage accounts receivable and reports integrated with the system.</em></p> <p><em>&nbsp;</em></p> <p><em>Keywords: Accounting information systems, Accounts Receivable. The Receivable Age Method</em></p> Ayunda Putri Nilasari Retnosari Retnosari Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 2021-03-01 2021-03-01 6 1 37 55 10.29407/jae.v6i1.14136 PENGARUH FIRM SIZE, CURRENT RATIO, FINANCIAL LEVERAGE, TOTAL ASSET TURNOVER TERHADAP PROFITABILITAS https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14076 <p><em>Perusahaan dalam mecapai tujuannya memerlukan sumber pembiayaan dengan melakukan kegiatan operasionalnya menciptakan produk guna memperoleh laba maksimal. Orientasi penelitian ini guna mengetahui dan mengenalisis pengaruh firm size, current ratio, financial leverage dan total asset turnover terhadap profitabilitas. Penelitian dilakukan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI tahun 2016-2018 dan teknik pengambilan sampel dengan purposive sampling dengan sampel 23 perusahaan. Metode analisis menggunakan Analisis Liniear Berganda. Hasil telaah ini mendedahkan variabel firmsize dan financial leverage berpengaruh terhadap profitabilitas, sementara variabel current ratio dan total asset turnover tidak berpengaruh terhadap profitabilitas. Observasi dimohon mampu memberi informasi dan menjadi bahan pertimbangan untuk melakukan investasi bagi para investor.</em></p> Halimah Nur Wanisih Suhendro Suhendro Yuli Chomsatu Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 2021-03-01 2021-03-01 6 1 56 65 10.29407/jae.v6i1.14076 PENGARUH ASPEK PENGUKURAN KINERJA DALAM BALANCED SCORECARD TERHADAP DAYA SAING PERUSAHAAN PDAM KOTA MAKASSAR https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14204 <p><em>The purpose of this research is examine the effect or measuring the performance of PDAM Makassar City on competitiveness in terms of financial and non-finacial performace using the Balanced Scorecard approach through four perspectives: financial, customer, internal business, and growth and learning. This research uses a quantitative approach and is a type of explanatory research. The sample used in this study was 20 employes and 20 customers of PDAM Makassar City. To test the hypothesis, multiple linear analysis was tested using SPSS version 22.00. The results of this study indicate that there is a significant positive relationship between in the Balanced Scorecard on the competitiveness of PDAM Makassar City.</em></p> Rifkhi Anugrah Husain Rahman Pura Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 2021-03-01 2021-03-01 6 1 66 74 10.29407/jae.v6i1.14204 HUMAN DEVELOPMENT DISPARITY IN SUMATERA UTARA https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14389 <p><em>The Human Development Index (HDI) is one indicator used to measure the achievement of the quality of life for human development. The achievements of human development in North Sumatra in 2019 are in the high category but inequality between regions is still found. Improving HDI achievements among regions in North Sumatra needs to be done as an implementation of sustainable human development goals by taking into account the supporting factors. The purpose of this study is to analyze and identify the factors that influence human development inequality in North Sumatra Province. This study is based on secondary data using cross-border data consisting of data on the percentage of poor population, open unemployment rates of economic growth by district and city in 2019. This study uses multiple linear regression analysis techniques. The results of the study prove that the variable percentage of poor population, open unemployment rate, and economic growth together influence inequality in human development. Partially the percentage of poor population and the level of open unemployment affect the inequality of human development while the variable of economic growth does not significantly influence.</em></p> RITA HERAWATY BANGUN Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 2021-03-06 2021-03-06 6 1 75 84 10.29407/jae.v6i1.14389 ANALISIS STRATEGI DAN KEBIJAKAN PEMERINTAH DALAM MEMBERIKAN STIMULUS EKONOMI TERHADAP UMKM TERDAMPAK PANDEMI COVID-19 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14954 <p><strong>ABSTRAK</strong></p> <p>Keadaan ekonomi global saat ini sudah dapat dipastikan krisis dikarenakan wabah virus Corona atau pandemi&nbsp;<em>Covid-19</em> yang membuat kegiatan ekonomi logistik, perdagangan dan pariwisata merupakan sektor yang memiliki dampak signifikan dari tersebarnya wabah virus Corona.&nbsp;Terutama bagi usaha mikro kecil menengah (UMKM) juga sangat terdampak dengan adanya pandemi virus <em>covid-19</em> ini. Sementara itu, sektor UMKM menyerap lapangan kerja cukup besar dan menjadi &nbsp;penyumbang PDB sangat besar sebesar yaitu sekitar 60%. Sehingga pemerintah perlu memberikan stimulus pada UMKM berupa restrukturisasi kredit, dan juga menyediakan call center untuk mendengar berbagai aduan dan laporan keluhan dari pelaku UMKM terdampak darurat COVID-19. Untuk itu, pemerintah sangat berpengaruh dalam pengambilan regulasi bagi perekonomian Indonesia khususnya bagi pelaku UMKM. Tulisan pendek ini mencoba menganalisa bagaimana strategi dan kebijakan pemerintah dalam memberikan stimulus terhadap UMKM yang terdampak pandemi COVID-19.</p> Moch Sulchan Maya Zulfa Maslihatin Ely Sekar Sari Anik Yulikah Agus Eko Sujianto Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 2021-03-06 2021-03-06 6 1 85 91 10.29407/jae.v6i1.14954 PENGARUH SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14750 <p>This research aims to find out the Influence of the Modern Tax Administration System on Personal Taxpayer Compliance. The type of research used is quantitative with an associative approach. The variables used in this study are the Modern Tax Administration System and Taxpayer Compliance. The population in this study is all Private Person Taxpayers registered with The Tax Office of Pratama Sukabumi, while the sample in this study is as many as 400 respondents. The sampling technique used is random sampling. The analysis used is Partial Least Square (PLS) with Smart PLS version 6.0. The results of this study show that the ꞵ= 0.676 coefficient and signification value of 0.001 This indicates that the significance of the Modern Tax Administration System is 0.001&lt;0.05 which means there is a significant influence between the Modern Tax Administration System on Personal Taxpayer Compliance.</p> <p>Keywords: Modern Tax Administration System, Taxpayer Compliance of private persons</p> Lia Septriliani Ismet Ismatullah Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 2021-03-01 2021-03-01 6 1 92 102 10.29407/jae.v6i1.14750 RESIKO BISNIS, PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DAN STRUKTUR MODAL PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14650 <p><em>The research aims to test and find out whether there is an effect of bussiness risk, profitability, liquidity and firm size on capital structure in food and baverage sub</em><em>-</em><em>sector companies in 2014-2018. The object of this research is a food and baverage company listed on the Indonesia Stock Exchange in 2014-2018, totaling 26 companies. The technique used is purposive sampling. The samples used in this study were 12 food and baverage companies listed on the IDX. This research uses Multiple Linear Regression Analysis method. The results of this study indicate that the profitability and liquidity has affect the capital structure of food and baverage companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. While the bussiness risk and firm size have no effect on the capital structure of food and baverage companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018.&nbsp; </em></p> <p>&nbsp;</p> Febrinka Jean Ivanka Siti Nurlaela Suhendro Suhendro Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 2021-03-01 2021-03-01 6 1 103 112 10.29407/jae.v6i1.14650 PENGARUH ROA, ROE, DER DAN KEPEMILIKAN INSTITUSIONAL TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14145 <p>This study aims to examineItheIeffectIofIROA,IROE,IDERIandIitnstitutionalIownership toIstock priceionIfoodIandIbeverage companies listedIoniIndonesiaiStock Exchange (IDX) 2014-2018. Population consist 26 companies and sample 12 companies selected by purposive sampling method. The data analysis method uses the classical assumption test and multiple linier regression analysis using SPSS 21, the result of &nbsp;this study show ROA and ROE has influence on stock price. While, DER and institutional ownership has no influence on stock price.</p> <p>Keywords: Stock Price, ROA, ROE, DER, Institusional, Ownership</p> TIDIANA Kartika Hendra Ts Siti Nurlela Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 2021-03-01 2021-03-01 6 1 113 121 10.29407/jae.v6i1.14145 DIMENSI AGRESIVITAS PAJAK DILIHAT DARI UKURAN PERUSAHAAN DAN CAPITAL INTENSITY https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14066 <p><strong><em>Abstrak</em></strong></p> <p><em>Aktivitas perusahaan dalam merencanakan pajaknya dengan cara yang legal (tax avoidance) atau ilegal (tax evasion) untuk mengurangi beban pajak perusahaan dinamakan agresivitas pajak. Penelitian ini mempunyai tujuan untuk menguji pengaruh ukuran perusahaan dan capital intensity terhadap agresivitas pajak. Objek dari penelitian ini adalah perusahaan sektor industri barang konsumsi yang telah terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Diperoleh sampel sebanyak 23 perusahaan selama 3 tahun pengamatan dengan metode purposive sampling. Teknik analisis data yang digunakan yaitu analisis regresi data panel. Hasil penelitian menjabarkan bahwa ukuran perusahaan berpengaruh terhadap agresivitas pajak, sedangkan capital intensity tidak berpengaruh terhadap agresivitas pajak. </em></p> <p><strong><em>Keywords : Agresivitas Pajak, Ukuran Perusahaan, Capital Intensity</em></strong></p> Furi Yuliani Mutia Riana Rachmawati Dewi Purnama Siddi Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 2021-03-01 2021-03-01 6 1 122 130 10.29407/jae.v6i1.14066 PENGARUH GOOD PUBLIC GOVERNANCE (GPG) TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAHAN DESA DI KABUPATEN KEDIRI https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/15722 <p>The purpose of village development in achieving the welfare of the village community requires a good village governance in carrying out public services. The implementation of quality village government will create an orderly life of government and society and will realize the expected good public governance (GPG). One form of service output that reflects government performance which is also an instrument of government accountability to stakeholders is financial reports. Quality village financial reports are information that can present honestly, truthfully, relevantly, reliably, can be compared, and can be understood by all parties related to the financial statements. The research objective was to test empirically and to analyze the effect of GPG on the quality of information on village government financial reports in Kediri Regency. The research sample was 52 villages in Kediri Regency with respondents who were managers of village financial reporting. The research data were obtained through an instrument in the form of a questionnaire. Hypothesis testing is carried out by multiple linear regression analysis using the SPSS V.23 application. The results of data analysis prove that the accountability and fairness variables and equality variables have a significant effect on the quality information of village financial report, while the variables of democracy, transparency, and legal culture have no significant impact on the quality information of village government financial reports.</p> M. Anas Rr. Forijati Mochamad Muchson Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 2021-03-01 2021-03-01 6 1 131 142 10.29407/jae.v6i1.15722