JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS

FULL ISSUE

2025-02-15T05:06:45+00:00

Jurnal Akuntansi: Transparansi dan Akuntabilitas

APAKAH PERTUMBUHAN UPAH MENYEBABKAN INFLASI ATAUKAH SEBALIKNYA?

2025-02-15T05:06:44+00:00

A classic problem faced by many countries, especially developing countries, is the continuous increase in prices of goods and services, while the income or wages received cannot meet household living needs. Inflation, which is characterized by an increase in the prices of goods and services, affects people's purchasing power, so that their ability to buy goods and services for daily needs decreases. High inflation can disrupt economic stability, including export competitiveness and domestic savings. To overcome this, the government often increases the minimum wage (UMR) every year to maintain people's purchasing power. This research aims to analyze the relationship between inflation and minimum wage growth in Indonesia. Based on secondary data in the form of annual data for the period 1997-2024, this research uses the Granger causality test to test the relationship between the two variables. The analysis results show that inflation affects minimum wage growth, while minimum wage growth does not affect inflation. Thus, the increase in the minimum wage in Indonesia is more influenced by the level of inflation that occurs, not vice versa. The minimum wage adjustment aims to maintain people's purchasing power in the face of rising prices of goods and services

ANALISIS PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM PENETAPAN HARGA POKOK PRODUKSI (STUDI KASUS PADA TOKO ROTI KAHANG JAYA LILIBA KUPANG)

2025-02-15T05:06:39+00:00

The study entitled Analysis of Cost of Production Using Activity Based Costing System (Case Study at Kahang Jaya Liliba Bakery, Kupang City), purposes to resolve and analyze the estimation of the production’s price applying the Activity Based Costing System. Techniques to gather the data used in this study such as documentation, interviews, and observations at the Kahang Jaya Liliba Bakery, Kupang City. The goal of the analysis is the cost of making bread, including factory overhead costs, raw material prices, and direct labor prices at Kahang Jaya Liliba Bakery, Kupang City in 2023. The result showed that Sweet Pork Bread and Spicy Pork Bread experienced undercosting (lower cost) in the Convesional Method other than the Activity Based Costing Method. For Sweet Buns and White Bread experienced overcosting (higher costs) in the Convetional Method than the Activity Based Costing System.

PENGARUH MORAL DAN RELIGIUSITAS TERHADAP KEPATUHAN PAJAK (studi kasus pada Kantor UPTD Pendapatan dan Aset Daerah Provinsi NTT Wil. Kab. Malaka/ SAMSAT Malaka)

2025-02-15T05:06:40+00:00

The purpose of this research is to determine the influence of morality and religiosity of taxpayers on the compliance of motor vehicle taxpayers in Malaka Regency. This study was conducted at the UPTD Office of Revenue and Regional Assets of the NTT Province in the Malaka District/Samsat Malaka. The research method used is descriptive quantitative research. The types of data used in this research are secondary and primary data, and the analysis method employed in this study utilizes formulas and indicators of morality, religiosity, and tax compliance. According to the analysis results from the respondents collected through the distribution of questionnaires, it was found that the morality of taxpayers has a positive influence on tax compliance. Taxpayers with a high moral standard tend to be more compliant in fulfilling their tax responsibilities. However, religiosity does not show an influence on taxpayer compliance. This proves that even though individuals are religious, their level of tax compliance is not directly affected by that aspect of religiosity.

PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, SANKSI PAJAK, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA KUPANG

2025-02-15T05:06:41+00:00

The aim of this research is to determine the effect of modernization of the tax administration system, tax sanctions and tax services on individual taxpayer compliance at KPP Pratama Kupang partially and simultaneously. The data analysis technique used in this research is a multiple linear analysis technique. The data collection technique was carried out by distributing questionnaires offline and online. The sample used in this research was 100 individual taxpayers registered with KPP Pratama Kupang. The results of this research show that partially, tax sanctions have an effect on individual taxpayer compliance, but the variable modernization of the tax administration system and tax authorities services has no effect on individual taxpayer compliance. Meanwhile, simultaneously the variables of modernization of the tax administration system, tax sanctions and tax service services together influence individual taxpayer compliance.

PENGARUH ALOKASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH TERHADAP PENANGANAN STUNTING PADA KABUPATEN/KOTA DI DARATAN TIMOR PROVINSI NUSA TENGGARA TIMUR

2025-02-15T05:06:43+00:00

This study aims to determine the effect of the Regional Revenue and Expenditure Budget Allocation on handling stunting in Districts / Cities in the Timor Mainland of East Nusa Tenggara Province. Quantitative research using statistical analysis is the methodology employed. This research used multiple linear regression testing, hypothesis testing, classical assumption testing, validity and reliability testing, and descriptive statistical testing as analytical methodologies. The research included a sample of 45 public health department personnel from five districts/cities in Timor Mainland, East Nusa Tenggara Province. The results showed: (1) Regional Original Revenue does not impact the effective management of stunting. (2) The impact of the Special Allocation Fund on the management of stunting, (3) Village Fund has no effect on handling stunting, (4) The management of stunting is impacted by other legitimate regional revenues. (5) Regional Original Revenue, Special Allocation Fund, Village Fund, and More legitimate regional revenues impact the management of stunting.