JAE (JURNAL AKUNTANSI DAN EKONOMI) https://ojs.unpkediri.ac.id/index.php/akuntansi <p><em><strong>ISSN (Online)</strong></em>:<em><strong><a href="http://u.lipi.go.id/1472441796">2541-0180<br></a></strong></em><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) 2541-0180 <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> Kualitas Pembangunan Manusia Pulau Nias Sebagai Perwujudan Tujuan Pembangunan Manusia Berkelanjutan https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/13878 <p><em>The purpose of the research is to look at the achievements of human development on Nias Island from its three constituent aspects namely health, education and income. Based on an analysis of the three aspects of the HDI compilers, the quality of human development on Nias Island during the period of 2014 to 2018 showed an increase. This research uses descriptive analysis techniques using secondary data. The results also show that there is still a disparity in human development between regions on Nias Island. The human development of Gunungsitoli City is better compared to other regions. This is influenced by regional factors, infrastructure, and easy access to reach aspects of life such as education facilities and health facilities. To further improve human quality and reduce disparities between regions, the Sumatera Utara Provincial Government needs to make policy programs especially in the aspects of Education and health aspects. Institutional strengthening and infrastructure development to support economic growth for fair and equitable welfare for all people on Nias Island.</em></p> Rita Herawaty Bangun Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) 2020-03-01 2020-03-01 5 1 1 9 10.29407/jae.v5i1.13878 Analisis Sektor Basis dan Shift-Share Pekerja Menurut Lapangan Usaha PDRB Propinsi Jawa Timur https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14059 <p><em>The province that was the object of the study was East Java with the reason that it had the highest number of agricultural sector workers among the six provinces in Java island in 2011 and 2017. The first objective of this study was to know the base and non-base sectors in the GRDP by Business Field; the second objective is to examine the development of the sector regionally compared to the national and the competitiveness of the sector.</em></p> <p><em>The analytical tools are used: the Location Quotient analysis that is used to analyze the first goal and Shift-share analysis that is used to analyze the second goal.</em></p> <p><em>The results of the analysis are: The results of the LQ analysis for East Java province in 2011 and 2017 have the same base activities namely sector 1. Agriculture, Forestry, Hunting and Fisheries; and sector 2. Mining and quarrying.&nbsp; The results of the Shift Share analysis from 2011 to 2017 for East Java province show National Share all sectors have absorption growth rates regional labor (East Java) is higher than the national level (Java island); in the Industrial Mix column sector 1 is a sector that grows more slowly; in the Competitive Position column 3,5,6,7,8 are sectosr that has low competitiveness.</em></p> Lumadya Adi Jajuk Suprijati Rosidah Rosidah Vicky Cahya K Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) 2020-03-01 2020-03-01 5 1 10 18 10.29407/jae.v5i1.14059 Analisis Kinerja Keuangan Pemerintah Kabupaten dan Kota Di Indonesia https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14061 <p>Penelitian ini bertujuan untuk menganalisis kinerja keuangan pemerintah kabupaten dan kota di indonesia ditinjau dari pendapatan asli daerah (PAD), dana alokasi umum (DAU), dana alokasi khusus (DAK), dan belanja daerah. Data pada penelitian ini merupakan data sekunder yang diperoleh dari Pusat Informasi dan Komunikasi Badan Pemeriksa Keuangan Republik Indonesia. Jumlah populasi dalam penelitian ini sebanyak 514 kabupaten dan kota, sedangkan sampel sebanyak 439 kabupaten dan kota yang diperoleh melalui metode <em>purposive sampling</em>. Analisis data yang digunakan dalam penelitian ini adalah model estimasi regresi data panel yang dilakukan melalui <em>Uji Chow</em> dan <em>Uji Hausman</em>. Hasil penelitian menunjukkan bahwa PAD dan DAK berpengaruh signifikan terhadap kinerja keuangan pemerintah kabupaten dan kota di Indonesia, Akan tetapi dua variabel lainnya yaitu DAU dan Belanja Daerah tidak terbukti berpengaruh terhadap Kinerja Keuangan Pemerintah.</p> Yunus Harjito Pura Surya Nugraha Yulianto Yulianto Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) 2020-03-01 2020-03-01 5 1 19 28 10.29407/jae.v5i1.14061 Tenaga Kerja Produksi Dan Non Produksi Padaindustri Makanan Di Indonesia (Production and Non Production Workers on Food Industry In Indonesia) https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/13996 <p><em>This study aims to determine the role of production and non-production workers in the large and medium-scale food industry in Indonesia and to determine the response of the food industry to the demand for production and non-production labor on changes in several input factors in the production process. The fixed effect model in panel data analysis is performed on secondary data in the form of raw data of the Manufacturing Industry Annual Survey in 2013-2015. Demand for production and non-production labor is obtained through the derivation of the production function of Constant Elasticity of Substitution (CES). The results showed that non-production labor had a positive and significant effect on output in all industrial categories, while production labor had only a positive and significant effect on the overall industry category, non-export oriented and located in regions outside of Java. Production and non-production workers are complementary. Demand for production and non-production labor is affected by changes in wages, respectively. The food industry is labor intensive and applies a high wage system (efficiency wage theory).</em></p> Dian Wahyuni B. Nasri Bachtiar Elfindri Elfindri Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) 2020-03-01 2020-03-01 5 1 29 42 10.29407/jae.v5i1.13996 Pengaruh E-Commerce, Tarif Pajak Terhadap Penggelapan Pajak https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/13915 <p><em>This study aims to examine the effect of E-commerce</em><em> and </em><em>Tax Rates</em> <em>on Tax Evasion.</em> <em>The data used are primary data. The method used is multiple regression analysis. The sampling technique used in this study was convinence sampling and 102 data samples.</em> <em>Regression test results show that tax rates affect tax evasion, while E-commerce do not affect tax evasion.</em></p> <p><em>&nbsp;</em></p> <p><em>Keywords: E-commerce</em><em> and </em><em>Tax Rates</em></p> Dewi Kusuma Wardani Puji Rahayu Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) 2020-03-01 2020-03-01 5 1 43 49 10.29407/jae.v5i1.13915 Pengaruh Volume Penjualan Terhadap Pajak Pertambahan Nilai (PPN) Pada PT Jawa Electric Prima Jakarta https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/13894 <p><em>Tujuan dari penelitian ini adalah untuk menguji pengaruh volume penjualan terhadap pajak pertambahan nilai. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan data sekunder, analisis data menggunakan uji analisis statistik korelasi, koefisien determinasi, dan persamaan regresi, dengan Volume Penjualan sebagai variabel independen (X) dan Pajak Pertambahan Nilai sebagai variabel dependen (Y). Hasil penelitian menunjukkan bahwa nilai korelasi 0,628 berarti hubungan antara dua variabel kuat. Sedangkan koefisien determinasi R2 adalah 39,4% bahwa variabel independen yaitu volume penjualan (X) memiliki pengaruh kontribusi 39,4% terhadap variabel dependen yaitu PPN (Y) dan sisanya 60,6% dipengaruhi oleh variabel lain. faktor yang tidak diteliti. Dari hasil pengujian persamaan regresi Y = 15.251 + 0,418 X, tingkat signifikan persamaan regresi linier sederhana dari output sig. (2-tailed) adalah 0,000. Karena probabilitas di bawah 0,05 (0,000 &lt;0,05) yang berarti ada persamaan regresi yang signifikan antara volume penjualan (X) dengan pajak pertambahan nilai (Y).</em></p> <p><em>Kata Kunci: Volume Penjualan, Pajak Pertambahan Nilai.</em></p> Sabil Sabil Fildzah Ghassani Suhartono Suhartono Lukman Hakim Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) 2020-03-01 2020-03-01 5 1 50 60 10.29407/jae.v5i1.13894 Pengaruh Restrukturisasi Keuangan Terhadap Kinerja Perusahaan Grup Dan Non-Grup https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14207 <p><strong>Abstract</strong></p> <p><em>This study aims to examine the differences in the effect of financial restructuring on the performance of group companies with non-groups in Indonesia. This analysis uses independent variables, debt restructuring, right issue and type of company. The dependent variable is ROA. The sample of this study is the issuer companies that conduct financial restructuring that are listed on the IDX from 2010 to 2016. 66 companies were analyzed using purposive sampling method. The statistical method uses Multiple Linear Regression Analysis, by testing the statistical test hypothesis t and Test F. The results of this study that there are significant and positive differences in debt restructuring, and Right Issue against performance group companies with non-group, which means that group companies are stronger in financial restructuring than non-group companies</em></p> Hasim As'ari Diana Airawaty Badrus Zaman Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) 2020-03-01 2020-03-01 5 1 61 68 10.29407/jae.v5i1.14207 Pengaruh Leverage, Intensitas Persediaan, Aset Tetap, Ukuran Perusahaan, Komisaris Independen Terhadap Agresivitas Pajak https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14141 <p>This study aims to determine the effect of leverage, inventory intensity, fixed asset intensity, company SIZE, and independent commissioners on tax aggressiveness. The population and sample in this study are consumer goods industry companies listed on the IDX for the 2015-2018 period. The sampling technique of this study was using purposive sampling technique. The number of samples in this study were 28 consumer goods industry companies listed on the Indonesia Stock Exchange in the 2015-2016 period. The data analysis technique used in this study is multiple linear regression. Based on the results of the analysis conducted shows that there is a negative influence of leverage, the intensity of fixed assets, company SIZE, and independent commissioners on tax aggressiveness. While the intensity of the inventory has no effect on tax aggressiveness.</p> Tutik Avrinia Wulansari Kartika Hendra Titisari Siti Nurlaela Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) 2020-03-01 2020-03-01 5 1 69 76 10.29407/jae.v5i1.14141 Peran Kepercayaan Pada Pemerintah Sebagai Variabel Mediasi Antara Faktor Penentu Kepatuhan Dan Kepatuhan Wajib Pajak https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/13444 <p><em>The purpose of this study was to investigate the effect of the tax payer awareness, tax payer morale and governmen power on tax compliance.besides, this study also determine the role of&nbsp; trust on &nbsp;government as a mediating variable.. The object of this research is PBB-P2 tax payers in Pasaman Barat Regency with dinal sample of 100 tax payers. This study uses primery databy disributing the questionnaires to taxpayers. Methods of data analysis is applying Structural Equation model (SEM)-PLS using&nbsp; Smart-pls 3.2.8. tax payer awareness has a negative effect on tax compliance. Trust on government mediated the relationship government power and tax compliance (full mediation). This study has a pratical dan theoritical implications and it discuss in this paper. </em></p> <p>&nbsp;</p> Audrey Anugrah Zaitul Zaitul Herawati Herawati Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) 2020-03-01 2020-03-01 5 1 77 87 10.29407/jae.v5i1.13444 Pengaruh Profitabilitas, Cash Holding, Dan Nilai Perusahaan Terhadap Perataan Laba https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14163 <p>This research was conducted to find out how the simultaneous and partial influence between profitability, cash holding, and company value on income smoothing in companies in the LQ45 index listed on the Indonesia Stock Exchange in 2014-2018. The method in this study uses quantitative methods. The hypothesis in this study was tested using logistic regression analysis using SPSS 23.0 software. The sampling technique used in this study was a purposive sampling technique that produced 20 samples of selected companies within a period of 5 years so that 100 sample units of companies in the LQ45 index were listed on the Indonesia Stock Exchange in 2014-2018. The results of this study indicate that the variable profitability, cash holding, and firm value simultaneously have a significant effect on income smoothing. Partially, profitability and firm value do not significantly influence income smoothing. While the cash holding variable has a significant effect on the positive direction of income smoothing.</p> Amalia Haniftian Vaya Juliana Dillak Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) 2020-03-08 2020-03-08 5 1 88 98 10.29407/jae.v5i1.14163 Implementasi Kebijakan Pengelolaan Dana Desa: Zaltman’s Metaphor Elicitation Technique https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14064 <p><em>The research objective is to investigate the suitability of village fund management policies with regulations in Indonesia. The study uses a qualitative approach with the Zaltman’s Metaphor Elicitation Technique (ZMAT) method. The data used are 2 fiscal years 2017-2018 in 5 villages in Semarang Regency. Village selection uses purposive sampling technique based on village economic growth. Based on the consensus map and the higher order construct the management of village funds sourced from the state budget is still inconsistent with regulations. RKPDes and APBDes planning are still far from the timeline provided by the regulation. The first stage disbursement process is not in accordance with regulations because of the existence of SiLPA. The financial statement information provided is not reliable because there is a difference between disbursement and realization. However, the village government continues to maintain accountability by disclosing village government financial reports. The ZMAT method which involved five villages with 25 informants and investigated the implementation of policies with regulations became the novelty of this study. This finding can be used as a regulatory evaluation tool by stakeholders in Indonesia.</em></p> <p><em>Keywords: Village Fund, APBN, ZMAT.</em></p> Saiful Anwar Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) 2020-03-01 2020-03-01 5 1 99 106 10.29407/jae.v5i1.14064 Pengaruh Ukuran Perusahaan, Leverage dan Profitabilitas Terhadap Corporate Social Responsibility https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14031 <p>Permasalahan yang dikemukakan dalam penelitian ini adalah bagaimana pengaruh ukuran perusahaan, <em>leverage </em>dan profitabilitas terhadap <em>corporate social responsibility. </em>Penelitian ini bertujuan untuk menganalisis pengaruh variabel tersebut, dan memberikan kontribusi dalam bentuk informasi yang bermanfaat bagi pemangku kepentingan seperti investor, pemilik dan manajemen perusahaan dalam pengambilan keputusan. Penelitian ini menggunakan data sekunder sedangkan untuk populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia. Untuk teknik pengambilan sampel yaitu menggunakan <em>purposive sampling </em>dimana pemilihan sampel yaitu berdasarkan kriteria, sedangkan untuk metodologi penelitian menggunakan metode kualitatif yang dikuantitatifkan, jumlah pengamatan sebanyak 27 perusahaan selama 2 tahun pengamatan yaitu tahun 2017 dan 2018. Adapun teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan menggunakan program <em>statistical package for social sciens </em>(SPSS). Hasil penelitian ini menemukan bahwa variabel ukuran perusahaan memiliki pengaruh terhadap <em>corporate social responsibility </em>sedangkan untuk variabel <em>leverage </em>dan profitabilitas tidak berpengaruh terhadap <em>corporate social responsibility.</em></p> Dwicitra Hardianti Anwar Anwar Copyright (c) 2020 JAE (JURNAL AKUNTANSI DAN EKONOMI) 2020-03-01 2020-03-01 5 1 107 114 10.29407/jae.v5i1.14031