cover
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
AKUNTANSI DEWANTARA
ISSN : 25500376     EISSN : 25499637     DOI : -
Core Subject : Economy,
Jurnal Akuntansi Dewantara Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa merupakan media publikasi karya ilmiah. Jurnal ini akan kami terbitkan secara berkala untuk setiap periode (April dan Oktober) tiap tahunnya. Tujuan Jurnal Akuntansi Dewantara Fakultas Ekonomi adalah untuk mempublikasikan karya ilmiah dalam bidang Akuntansi untuk meningkatkan perkembangan ilmu pengetahuan melalui riset akuntansi dan untuk menemukan sumber-sumber referensi guna pengkajian bidang ilmu akuntansi. Kami berharap Jurnal Akuntansi Dewantara dapat menjadi sarana untuk meningkatkan minat dan kualitas riset akuntansi dan untuk menemukan sumber-sumber referensi untuk pengkajian bidang ilmu akuntansi.
Arjuna Subject : -
Articles 51 Documents
PENGARUH PAJAK HOTEL, PAJAK PENERANGAN JALAN, PAJAK REKLAME, DAN RETRIBUSI PELAYANAN PERSAMPAHAN/KEBERSIHAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BANTUL Erawati, Teguh; Hurohman, Miftah
AKUNTANSI DEWANTARA Vol 1, No 2 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 2 OKTOBER 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29230/ad.v1i2.1519

Abstract

This research is to find out how big the Effect of Taxes, street lighting tax, advertisement tax and Service Fees Waste / Cleanliness against region income Bantul either partially or simultaneously in the Office of Revenue, Finance and Asset Management Area (DPPKAD) Bantul. Statistical method uses multiple linear regression analysis including test F and test t were processed using SPSS version 17.0.Research results show that the hotel tax, street lighting tax, advertisement tax, and levies Waste Services / Hygiene affect the original income. Simultaneous research results show that the hotel tax, street lighting tax, advertisement tax, and levies Waste Services / Cleanliness have significantly positive effects on the original income together. Independent Variables and Dependent Variables affect 31.4%, while 68.6% are influenced by other factors which are not described in regression model. Keywords: Hotel tax, street lighting tax, advertisement tax, and levies Waste Services / Hygiene, First income of Regions.
PENGARUH LEVERAGE, SIZE, DAN KEPEMILIKAN MANAJEMEN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Robiah, Almira Marifati
AKUNTANSI DEWANTARA Vol 1, No 1 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 1 APRIL 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29230/ad.v1i1.23

Abstract

This research was motivated by the increasing linkages between social, environmental and business.               This study aimed to examine the effect of Leverage, Size, and ownership of the Corporate Social Responsibility Management Disclosure.The population in this study is the entire Manufacturing company is listed on the Indonesia Stock Exchange during the period from 2013 to 2015. The sample was Manufacturing Company follows industry sector consumption period 2013-2015. The sample is determined by purposive sampling in order to obtain 17 sample companies.Results of regression analysis showed that Leverage, Size and Management Ownership simultaneous positive influence on Corporate Social Responsibility Disclosure. Partially, Leverage and Management Ownership no significant effect on Corporate Social Responsibility Disclosure.whereas a significant positive effect Size Corporate Social Responsibility Disclosure. The third influence of independent variables on the dependent variable of 30.5% for the necessary additional variables in future studies. Keywords: Leverage, Size , earning management , Corporate Sosial Responbility Disclosure
ANALISIS PRIORITAS INVESTASI KELUARGA TENAGA KERJA INDONESIA (TKI) DI KECAMATAN BABADAN KABUPATEN PONOROGO Hamidah, Choirul; Farida, Umi
AKUNTANSI DEWANTARA Vol 1, No 1 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 1 APRIL 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29230/ad.v1i1.624

Abstract

The study " Analysis of Family Investment Priorities TKI In District Babadan Ponorogo " This will be done in the District Babadan Ponorogo using rensponden TKI / TKW or family.This study uses a quantitative approach with a Case Study Diskriptif format because the population is so large that researchers used a sample to obtain research data . Total sample of 30 comprised of TKI / TKW and families who live in the District of Babadan especially those who have worked more than five years from various countries of destination. The survey results revealed that out of a total investment of family labor migrants in District Babadan choosing the form of investment in property (farmland , houses , stores) as much as 58 % , investments in the form of ownership of motor vehicles and cars (22 %) , deposits ( 11 % ) , Gold and other jewelry ( 5 % ) , and foreign currency ( 0.5 % ) , others 3.5% . The reasons for the selection of such investments , the investment risk is considered low , on the skills , local market potential and experience of migrant workers over the years. Keywords:  Priority , Investment, Indonessian worker (TKI)
CONTINUOUS AUDIT: TANTANGAN DALAM IMPLEMENTASI Kurniawan, Taufan Adi
AKUNTANSI DEWANTARA Vol 1, No 2 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 2 OKTOBER 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29230/ad.v1i2.1567

Abstract

The Purpose of this study is to identify challanges and barriers for continuous audit implementation in various countries, this study is using literature study methodology to identify based on continuous audit implementation in various countries such as Brazil, South Africa, and China. Although there is various challanges and barriers in various country but it can be concluded that the major challanges and barriers in continuous audit implementation is human, process, technology, and industrial environment.
PENGARUH PELAYANAN FISKUS TERHADAP MOTIVASI WP DIMODERASI OLEH PROGRAM CELENGAN PADJEG Suyanto, Suyanto; Intansari, Pasca Putri Lopian Ayu
AKUNTANSI DEWANTARA Vol 1, No 1 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 1 APRIL 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29230/ad.v1i1.35

Abstract

This study aimed to determine the effect of fiscus services on taxpayers motivation in complying with taxation. Celengan Padjeg Programe as variables that can strengthen or weaken the effect of the fiscus services on taxpayers motivation complying with taxation.The nature of this research is descriptive research with quantitative approach and using primary data types. The scope of research in the working area KPP Pratama Wonosari, Gunungkidul, Yogyakarta. Total population is at 116 with 89 samples. The method of data analysis in this study using simple regression and the absolute difference test.The results showed that the fiscus services positive effect on taxpayers motivation shown by the value t table of 6.830 with a significance level of 0.000. Celengan Padjeg Program to strengthen the influence of the fiscus services against taxpayers motivation shown by the value t table of 2.750 with a significance level of 0.007, so that Celengan Padjeg Program is quasi moderating variable.Keyword: Fiscus Services, Taxpayers Motivation, Celengan Padjeg Program
PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, DAN PROGRAM SAMSAT CORNER TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Wardani, Dewi Kusuma; Asis, Moh. Rifqi
AKUNTANSI DEWANTARA Vol 1, No 2 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 2 OKTOBER 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29230/ad.v1i2.1488

Abstract

This study aimed to examine the effect of knowledge of the taxpayer, the taxpayer awareness, and Program SAMSAT Corner on tax compliance in the Motor Vehicle Galeria Mall. The data used in this study are primary data from the results of questionnaires. Respondents in this study Motor Vehicle Taxpayers who make tax payments in SAMSAT Corner Galeria Mall Yogyakarta. The questionnaire was distributed to 108 respondents and data that can be processed as many as 105 questionnaires. The sampling method using Accidental Sampling. Data analysis techniques in this study using multiple linear regression techniques. Results of regression analysis showed that awareness of the taxpayer and Corner Program SAMSAT positive effect on tax compliance while the Motor Vehicle Tax Payer knowledge no significant effect on motor vehicle tax compliance.Keywords: Taxpayer Knowledge, Consciousness Taxpayer, SAMSAT Corner and Compliance Program Compulsory Motor Vehicle Tax
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGELAPAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA TEMANGGUNG Fatimah, Siti; Wardani, Dewi Kusuma
AKUNTANSI DEWANTARA Vol 1, No 1 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 1 APRIL 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29230/ad.v1i1.20

Abstract

This research aims to analyze the factors that influence of tax evasion. The independent variable in this research are tax fairness, taxation system, subjective norm, tax compliance, discrimination, quality of tax service, and probability of fraud detection while its dependent variable of tax evasion. The population in this research was an individual taxpayer listed in KPP Pratama Temanggung. The sample in this study is determined by sampling convinience method, the data collected with the distribution of questionnaires. The method of analysis used is multiple linear regression. Based on the results of the analysis indicate that the tax fairness and tax compliance has negative and significant on tax evasion, whiletaxation system, subjective norm, discrimination, quality of tax service, probability of fraud detection has no influenceon tax evasion.Keywords: Tax Fairness, Taxation System, Subjective Norm, Tax Compliance, Discrimination, Quality of Tax Service, and Probability of Fraud Detection.
PENGARUH KETIDAKPASTIAN LINGKUNGAN DAN STRATEGI BISNIS TERHADAP SISTEM INFOMASI AKUNTANSI MANAJEMEN DENGAN TOTAL QUALITY MANAGEMENT SEBAGAI VARIABEL INTERVENING chaerunisak, uum helmina
AKUNTANSI DEWANTARA Vol 1, No 2 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 2 OKTOBER 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29230/ad.v1i2.1593

Abstract

ABSTRACT This study aims to test the influence of uncertainty the environment and business strategy against the system information accounting management with a total quality management (TQM ) as variable no intervening. This research consisting of two exogenous, one variable endogenous, and one variable no intervening. Exogen variable in this research was uncertainty the environment and business strategy measured by indicators of items questions in the questionnaire.Variable endogenous in this research was information system accounting management.Variable no intervening is TQM. This study used purposive sampling. Used as a sample of 60 respondents in the motor vehicle trade service company in DIY. Research data analysis using Structural Equation Model - Partial Least Square (PLS-SEM) with WARP-PLS.Based on the results of the analysis indicate that the first hypothesis testing uncertainties affect the TQM environment. The second hypothesis does not affect the business strategy of TQM. The third hypothesis TQM influence on management accounting information systems. The fourth hypothesis environmental uncertainty influence on management accounting information system. Hypothesis fifth business strategy does not affect the accounting information system management. Environmental uncertainties sixth hypothesis indirectly significant effect on management accounting information systems to be mediated in part (partial) by the Total Quality Management (TQM). Hypothesis seventh business strategy does not significantly influence the management accounting information system of Total Quality Management (TQM) does not act as a mediator. Keywords: environmental uncertainty, business strategy, Total Quality Management, management accounting information system
PENGARUH NPM, FDR, KOMITE AUDIT, PERTUMBUHAN USAHA, LEVERAGE DAN SIZE TERHADAP MANAJEMEN LABA Nahar, Mahfudzotun; Erawati, Teguh
AKUNTANSI DEWANTARA Vol 1, No 1 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 1 APRIL 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29230/ad.v1i1.36

Abstract

The purpose of this study was to know the influence of NPM , FDR, Audit Committee, the sales growth (growth), leverage and size of the company earnings management practices of Islamic banking in Indonesia. The dependent variable used in this study was calculated using the earnings management of discretionary accruals. The independent variables used in this study is the net profit margin ratio, the ratio of Financing to Deposit Ratio, the Audit Committee, Sales Growth (Growth), Leverage and Firm Size.            The sample in the study of Islamic banking, comprising both Sharia Bank or Sharia in commercial banks by the Financial Services Authority statistics as of June 2015. The sample was selected using purposive sampling was then obtained 6 Islamic Banks and 12 Sharia sampled in this study ,            The results of this study indicate that there is significant influence between NPM ratio to earnings management of Islamic banking. As for the ratio of FDR, the Audit Committee, Growth, Leverage and Size (size of the company) had no significant effect on earnings management practices in Islamic banking.Keywords: earnings management, NPM, FDR,audit committee, Growth, Leverage, Company Size
PENGARUH QUICK RATIO, DEBT TO EQUITY RATIO, INVENTORY TURNOVER DAN NET PROFIT MARGIN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011 – 2015 Ayem, Sri; Wahyuni, Tri; Suyanto, Suyanto
AKUNTANSI DEWANTARA Vol 1, No 2 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 2 OKTOBER 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29230/ad.v1i2.1497

Abstract

The aim of this study was to examine the effect of QR, DER, IT and NPM simultaneously and partially to profit growth in manufacturing companies that listed in Indonesia Stock Exchange in the period 2011-2015. The population in this study was all manufacturing companies that listed in Indonesia Stock Exchange. The research samples was determined by using purposive sampling technique, with predetermined criteria, so that obtained 13 manufacturing companies that qualify as the samples. The data that used in this study was obtained from secondary source. This study used multiple linear regression method as an analysis technique. The regression test results showed that QR, DER, IT and NPM simultaneously have a significant positive effect on profit growth. Partially, QR IT, DER has no significant positive and NPM has a significant positive effect to profit growth in manufacturing companies that listed in Indonesia Stock Exchange in the period 2011-2015. Keywords: Financial Ratio, Quick Ratio, Debt to Equity Ratio, Inventory Turnover, Net Profit Margin and Profit Growth.