Jurnal Media Akuntansi (Mediasi)
type: channel
description: Jurnal Media Akuntansi (Mediasi) is a Journal in field of Economics specializing specifically in Accounting, Auditing, and Taxation. Published 2 times in the September and March. This journal has registered P-ISSN 2685-6530 (printed) and E-ISSN 2722-5577 (online) is a Scientific Journal that is managed and published by the Accounting Study Program, Faculty of Economics and Business, Universitas PGRI Palembang. And this Journal has also been registered in the Crossreff system with Digital Object Identifier 10.31851/jmediasi.
publisher: Universitas PGRI Palembang
language: en
publication name: Jurnal Media Akuntansi (Mediasi)
issn: 2685-6530
copyright: The copyright of the received article shall be assigned to the publisher of the journal licensed under a Creative Commons Attribution-NonCommercial 4.0 International License in line with the license, authors and any users (readers and other researchers) are allowed to share and adapt the material only for non-commercial purposes. In addition, the material must be given appropriate credit, provided with a link to the license, and indicated if changes were made. If authors remix, transform or build upon the material, authors must distribute their contributions under the same license as the original.
items: Pengaruh Tax Minimization dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing Pada Perusahaan Subsektor Otomotif Yang Terdaftar di Bursa Efek Indonesia
items: Analisis Peran Komite Audit, Reputasi Kap, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Audit
items: Analisis Laporan Arus Kas Untuk Mengukur Likuiditas Pada PT. Indofood Sukses Makmur Tbk Tahun 2018-2020
items: Evaluasi Sistem Akuntansi Persediaan Bahan Baku Pada PT. Perkebunan Nusantara VII Betung
items: Pengaruh Belanja Daerah, Fiscal Stress, Efektivitas Pendapatan Asli Daerah Terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota Di Provinsi Sumatera Selatan
items: Pengaruh Profitabilitas Terhadap Pajak Penghasilan Badan Terutang Pada Perusahaan Sektor Industri Barang Komsumsi Terdaftar di Bursa Efek Indonesia
items: Analisis Perlakuan Akuntansi Terhadap Asset Tetap Berdasarkan PSAK No.16 Pada Desa Baru Rambang
items: Analisis Efektifitas Penerapan E-Sistem Perpajakan, Kualitas Pelayanan E-Sistem Perpajakan dan Sanksi Pajak Pada Kepatuhan Wajib Pajak Orang Pribadi (Kantor Pelayanan Pajak Pratama Seberang Ulu)
items: Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas di PT. Pelabuhan Tanjung Priok Cabang Palembang
items: https://jurnal.univpgri-palembang.ac.id/index.php/mediasi/article/view/20084
items: Persepsi Investor atas Penurunan Dividen Akibat Corporate Social Responsibility (CSR) di Indonesia – Berfokus pada Tingkat Konstrual
items: Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Perusahaan manufaktur yang Terdaftar di BEI Indonesia Tahun 2019-2023
items: Pengaruh Komitmen Organisasi, Penerapan E-procurement, dan Sistem Pengendalian Internal terhadap Pencegahan Fraud Pengadaan Barang dan Jasa di Pemerintah Kabupaten Musi Banyuasin
items: Analisis Kontribusi Pajak Parkir dan Pajak Reklame Terhadap Pendapatan Asli Daerah Pada Kantor Badan Pendapatan Daerah Kota Palembang
items: Pengaruh Sosialisasi dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan (PBB) pada Badan Pendapatan Daerah Kota Palembang
items: Analisis Efektivitas dan Kontribusi Pajak Parkir Pada Pendapatan Asli Daerah (Studi Kasus Badan Keuangan Daerah Kota Pagaralam)
items: Pengaruh Kemandirian, Efisiensi, Ketergantungan Keuangan Daerah dan Utang pada Pendapatan Terhadap Keberlanjutan Keuangan pada Kabupaten/Kota di Provinsi Sumatera Selatan
items: Pengaruh Tax Planning dan GCG Terhadap Nilai Perusahaan Pada Sektor Indsutri Yang Terdaftar di BEI
items: Pengaruh Sanksi Pajak, Sosialisasi, dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama
items: Pengaruh Kesadaran dan Kepatuhan Wajib Pajak terhadap Peningkatan Penerimaan PBB pada BPPD di Kabupaten OKI
items: Analisis Penerapan Pajak Restoran, Pajak Hotel, Pajak Bumi dan Bangunan Pada PAD Kota Palembang
items: Analisis Proses Pemungutan dan Perhitungan Serta Kontribusi Pajak Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) pada Pendapatan Asli Daerah (PAD) Kota Palembang
items: Pengaruh Aset Tangguhan, Beban Pajak Tangguhan dan Perencanaan Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Sektor Aneka Industri Yang Terdaftar di BEI
items: Pengaruh Motivasi, Persepsi, dan Pengetahuan Pajak terhadap Minat Karir Perpajakan (Studi pada Mahasiswa FEB Universitas PGRI Palembang)
items: Analisis Pengaruh Rasio Pertumbuhan Pendapatan dan Rasio Efisiensi Terhadap Financial Distress di Indonesia
items: Pengaruh Fiscal Stress, Waktu Penetapan Anggaran dan Silpa Terhadap Penyerapan Anggaran pada Pemerintah Provinsi di Pulau Sumatera
items: Analisis Struktur Modal Terhadap Beban Pajak Penghasilan Badan (Studi Kasus pada Perusahaan Manufaktur Subsector Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia)
items: Analisis Piutang Usaha dan Tingkat Laba yang Dihasilkan Pada Perusahaan PT. Astra Agro Lestari Tbk yang Terdaftar di BEI Tahun 2018-2020
items: Analisis Pengelolaan Modal Kerja Dalam Upaya Meningkatkan Likuiditas dan Profitabilitas Pada PT. Astra Agro Lestari Tbk yang Terdaftar di Bursa Efek Indonesia (BEI)
items: Analisis Harga Cryptocurrency, Total Cryptocurrency, Jumlah Transaksi Cryptocurrency Terhadap Keputusan Investasi Aset Cryptocurrency

Pengaruh Tax Minimization dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing Pada Perusahaan Subsektor Otomotif Yang Terdaftar di Bursa Efek Indonesia
type: item
description: ABSTRACT This study aims to determine the effect of tax minimization and bonus mechanisms on transfer pricing decisions in automotive subsector companies listed on the Indonesia 2011 limited year 2020. The samples taken for this study were 13 automotive companies listed on the Indonesia Stock Exchange. Sampling Method The Indonesia Stock Exchange uses a targeted sample method and the sample selection method is includes, a partial comparison that is determined. This study uses secondary data obtained from the annual financial results of companies listed on the automotive subsector of the Indonesia Stock Exchange. Descriptive statistics, normality test, normality test, heteroscedasticity test, autocorrelation test, multiple regression analysis, F hypothesis test, T hypothesis test, and coefficient of determination (R²) were used for data analysis. Based on the F test, it can be concluded that tax and bonus minimization have a simultaneous impact on transfer pricing decisions, while partial tax minimization has no impact on transfer pricing decisions. It can be concluded that the bonus mechanism also partially affects the transfer price. Keywords: Tax Minimization, Bonus Mechanisms and Transfer Pricing. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh tax minimization dan mekanisme bonus terhadap keputusan transfer pricing pada perusahaan subsector otomotif yang terdaftar di Bursa Efek Indonesia dari tahun 2011 berbatas tahun 2020. Sampel yang diambil untuk penelitian ini adalah 13 perusahaan otomotif yang terdaftar di Bursa Efek Indonesia. Metode Sampling Indonesia Bursa efek menggunakan metode sampel yang ditargetkan dan metode pemilihan sampel ditentukan beserta mencakup Sebagian perbandingan nan usai ,di tentukan Penelitian ini menggunakan data sekunder yang diperoleh dari hasil keuangan tahunan perusahaan yang terdaftar di subsektor otomotif Bursa Efek Indonesia. Statistik deskriptif, uji normalitas, uji normalitas, uji heteroskedastisitas, uji autokorel…
subject: Articles
  topic: section
creator: Mohammad Aryo Arifin
creator: Andri Eko Putra
creator: Indah Tri Wulandari
rights: Copyright (c) 2026 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-14
publication date: 2026-03-14
starting page: 381
ending page: 393
doi: 10.31851/jmediasi.v8i2.21491

Analisis Peran Komite Audit, Reputasi Kap, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Audit
type: item
description: ABSTRACT This study aims to determine the influence of the analysis of the role of the review committee, KAP reputation, and company size on the timeliness of submission of review reports (Empirical Study of Banking Companies Listed on the Indonesia Stock Exchange) in 2015-2020. The population in this study is all financial statements listed on the Indonesia Stock Exchange (IDX) during the 2015-2020 period. The sampling technique is based on purposive examining with the criteria of banking companies listed on the IDX and presents all information from 2015 to 2020 regarding the role of the review committee, reputation, and company size on the timeliness of submitting review reports. Data collection techniques using documentation. Information analysis technique using t test or regression. The results of the hypothesis test conclude that the role of the Review Committee has no significant effect on the Timeliness of Submitting Review Reports on banking companies listed on the Indonesia Stock Exchange in 2015-2020 with a significance value of 0.318 > 0.05, KAP reputation has no significant effect on Timeliness of Submission Review Results Reports on banking companies listed on the Indonesia Stock Exchange 2015-2020 with a significance value of 0.813 > 0.05, Company Size has no significant effect on the Timeliness of Submission of Review Results Reports on banking companies listed on the Indonesia Stock Exchange in 2015-2020 with significance value 0.982 > 0.05. Simultaneously the role of the review committee, KAP reputation, and company size did not significantly affect the timeliness of submitting review reports on banking companies listed on the Indonesia Stock Exchange in 2015-2020 with a significance value of 0.762 > 0.05. Keywords: Role of the Audit Committee, Reputation of KAP, Company Size, Audit Reports. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Pemeriksaan Jabatan Dewan Pengawas, Kemasyhuran KAP, dan Ukuran Perusahaan terhadap Idealitas Penyamp…
subject: Articles
  topic: section
creator: Gusti Randa
creator: Hendry Saladin
creator: Nurmala Nurmala
rights: Copyright (c) 2026 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-14
publication date: 2026-03-14
starting page: 370
ending page: 380
doi: 10.31851/jmediasi.v8i2.21490

Analisis Laporan Arus Kas Untuk Mengukur Likuiditas Pada PT. Indofood Sukses Makmur Tbk Tahun 2018-2020
type: item
description: ABSTRACT The cash flow statement of PT Indofood Sukses Makmur Tbk which describes the company's liquidity level is the basis for the formulation of the problem. The purpose of this study is to use cash flow statement analysis to determine the amount of liquidity at PT. Indofood Sukses Makmur Tbk. Author, PT. Indofood Sukses Makmur Tbk, and the author's alma mater will benefit from this research. This type of research uses a qualitative descriptive methodology. That secondary data is used. Data that is processed from primary data and provided by other parties is referred to as secondary data. Documentation is the process of data acquisition. Qualitative and quantitative analysis are the analytical techniques used. The data analysis method used is to determine the company's liquidity through cash flow statements with Operating Cash Flow Ratio (AKO), Fund Coverage Ratio (CAD), Total Debt Ratio (TH), Capital Expenditure Ratio (PM), Cash Coverage Ratio to Interest ( CKB). Research will show that the average company liquidity in 2018 to 2020 at PT. Indofood Sukses Makmur Tbk is said to be still in a positive state which is analyzed by calculating the Operating Cash Flow Ratio (AKO), Cash Coverage Ratio to Interest (CKB), Capital Expenditure Ratio (PM), Fund Coverage Ratio (CAD) fluctuating and experiencing a decline in origin. 2018 to 2020 is the Total Debt Ratio (TH). Keywords: Cash Flow and Liquidity. ABSTRAK Laporan arus kas PT Indofood Sukses Makmur Tbk yang menggambarkan tingkat likuiditas perusahaan menjadi dasar dari rumusan masalah. Tujuan dari penelitian ini adalah menggunakan analisis laporan arus kas untuk mengetahui besarnya likuiditas pada PT. Indofood Sukses Makmur Tbk. Penulis, PT. Indofood Sukses Makmur Tbk, dan almamater penulis akan mendapat manfaat dari penelitian ini. Jenis penelitian ini menggunakan metodologi deskriptif kualitatif. Data sekunder itulah yang digunakan. Data yang diolah dari data primer dan disediakan oleh pihak lain disebut sebagai da…
subject: Articles
  topic: section
creator: Muhamad Raka Mahardika
creator: Edduar Hendri
creator: Ninin Non Ayu Salmah
rights: Copyright (c) 2026 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-14
publication date: 2026-03-14
starting page: 359
ending page: 369
doi: 10.31851/jmediasi.v8i2.21489

Evaluasi Sistem Akuntansi Persediaan Bahan Baku Pada PT. Perkebunan Nusantara VII Betung
type: item
description: ABSTRACT The purpose of this study is to evaluate the raw material inventory accounting system in PT. Perkebunan Nusantara VII Betung. The location of this research was carried out in Teluk Kijing Village 3, Lais District, Musi Banyuasin Regency. This study uses a qualitative descriptive research design. The results of evaluation show the raw material inventory accounting system in PT.Perkebunan Nusantara VII Betung had been running well and approach the statement of financial accounting standards even though the company applied its own procedures and system.division of employee duties im accordance with the abilities in their respective fields and organization of documents is mainted accounting records show that internal control within the company is running well in accordance with standard operating procedures of the company. Keywords: Accounting System, Raw Material Inventory, Internal Control. ABSTRAK Tujuan penelitian ini adalah untuk mengevaluasi bagaimana penerapan sistem akuntansi persediaan bahan baku yang ada pada PT. Perkebunan Nusantara VII Betung. Lokasi penelitian ini dilaksanakan di desa Teluk Kijing 3 kecamatan Lais kabupaten Musi Banyuasin. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Hasil evaluasi menunjukkan bahwa sistem akuntansi persediaan bahan baku pada PT. Perkebunan Nusantara VII Betung sudah berjalan dengan baik dan mendekati pernyataan standar akuntansi keuangan walaupun menggunakan prosedur dan sistem perusahaan itu sendiri. Pembagian tugas karyawan sesuai dengan kemampuan pada bidangnya masing-masing dan pengoranisiran dokumen/bukti catatan akuntansi yang dikelola serta dijaga menunjukkan bahwa pengendalian internal dalam perusahaan berjalan dengan baik sesuai dengan standar operasional prosedur perusahaan. Kata kunci: Sistem Akuntansi, Persediaan Bahan Baku, Pengendalian Internal.
subject: Articles
  topic: section
creator: Kelvin Yonatan Tamba
creator: Edduar Hendri
creator: Emilda Emilda
rights: Copyright (c) 2025 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-09-09
publication date: 2025-09-09
starting page: 183
ending page: 193
doi: 10.31851/jmediasi.v8i1.20093

Pengaruh Belanja Daerah, Fiscal Stress, Efektivitas Pendapatan Asli Daerah Terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota Di Provinsi Sumatera Selatan
type: item
description: ABSTRACT This study aims to determine the effect of Regional Expenditure, Fiscal Stress, PAD Effectiveness on the Financial Performance of Regional Governments of Regency/City Governments in South Sumatra in 2019-2023. The population in this study was 17 Regencies/Cities in South Sumatra with a total sample data of 85 APBD Realization Reports of Regency/City Governments in South Sumatra. This hypothesis testing uses Multiple Linear Regression with the help of SPPS 26 software. The results of this study indicate that partially Regional Expenditure, Fiscal Stress, PAD Effectiveness have a significant positive effect on Regional Government Financial Performance. Simultaneously Regional Expenditure, Fiscal Stress, PAD Effectiveness together have an effect on Government Financial Performance. Keywords: Regional Expenditure, Fiscal Stress, PAD Effectiveness, Financial Performance Government. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Belanja Daerah, Fiscal Stress, Efektivitas PAD terhadap Kinerja Keuangan Pemerintah Daerah Pemerintah Kabupaten/Kota di Sumatera Selatan tahun 2019-2023. Populasi dalam penelitian ini sebanyak 17 Kabupaten/Kota di Sumatera Selatan dengan total data sampel yaitu sebanyak 85 Laporan Realisasi APBD Pemerintah Kabupaten/Kota di Sumatera Sealatan. Pengujian hipotesis ini menggunakan Regresi Linier Berganda dengan bantuan software SPPS 26. Hasil penelitian ini menunjukkan bahwa secara parsial Belanja Daerah, Fiscal Stress, Efektivitas PAD berpengaruh positif signifikan terhadap Kinerja Keuangan Pemerintah Daerah. Secara simultan Belanja Daerah, Fiscal Stress, Efektivitas PAD secara bersama-sama berpengaruh terhadap Kinerja Keuangan Pemerintah. Kata kunci: Belanja Daerah, Fiscal Stress, Efektivitas PAD, Kinerja Keuangan Pemerintah.
subject: Articles
  topic: section
creator: Rina Julia
creator: Bainil Yulina
creator: Riana Mayasari
rights: Copyright (c) 2025 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-09-08
publication date: 2025-09-08
starting page: 147
ending page: 158
doi: 10.31851/jmediasi.v8i1.20090

Pengaruh Profitabilitas Terhadap Pajak Penghasilan Badan Terutang Pada Perusahaan Sektor Industri Barang Komsumsi Terdaftar di Bursa Efek Indonesia
type: item
description: ABSTRACT The consumer goods industry sector is an industrial group that produces goods that are used directly by consumers for daily needs. Products from this sector generally have stable demand because they are always needed by the community. The consumer goods industry sector has various sub-sectors such as the food and beverage sub-sector, the cigarette sub-sector, the cosmetics sub-sector and household goods and pharmaceuticals. The purpose of this study was to examine the effect of Profitability on Corporate Income Tax Payable in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2024 period. The population in this study was the food and beverage sub-sector listed on the IDX for the 2024 period consisting of 95 companies taken as many as 85 companies that met the research sample criteria in the 2024 period. The data analysis techniques used were descriptive analysis, normality test, simple regression analysis, correlation coefficient analysis (r) and t-test. The results of this study indicate that Profitability has a partial effect on Corporate Income Tax Payable. Partial t-test results show that profitability has a significant effect on corporate income tax payable, meaning that the higher the profitability, the higher the level of avoidance of corporate income tax payable caused by companies with large profits will be more free to take advantage of loopholes in tax management. Keywords: Profitability, PPh Badan Terutang, Sektor Industri Barang komsumsi. ABSTRAK Perusahaan sektor industri barang komsumsi adalah selompok industr yang menyediakan barang pokok yang digunakan secara langsung oleh konsumen untuk kebutuhan sehari-hari. Produk dari sektor ini umumnya memiliki permintaan yang stabil karena selalu dibutuhkan masyarakat. Sektor industri barang komsumsi memiliki berbagai macam subsektor seperti subsektor makanan dan minuman, subsektor rokok,subsektor kosmetik dan barang keperluan rumah tangga dan farmasi. Tujuan d…
subject: Articles
  topic: section
creator: Kristina Kristina
creator: Yasir Arafat
creator: Nurkardina Novalia
rights: Copyright (c) 2025 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-09-06
publication date: 2025-09-06
starting page: 134
ending page: 146
doi: 10.31851/jmediasi.v8i1.20088

Analisis Perlakuan Akuntansi Terhadap Asset Tetap Berdasarkan PSAK No.16 Pada Desa Baru Rambang
type: item
description: ABSTRACT This study aims to examine how fixed assets (x), and PSAK No.16 (y) at the new Rambang.penetian village office use qualitative methods in which the entire population and samples are taken from all Baru Rambang village offices. The Baru Rambang village office has published financial reports for the 2020 period through the government. The results of the study show that the accounting for fixed assets for recognition, measurement, valuation and depreciation is not fully in accordance with SAP. For this reason, it is suggested to immediately prepare an accounting policy that regulates the depreciation of fixed assets. Keywords: Accounting Treatment, Fixed Assets. ABSTRAK Penelitian ini bertujuan untuk menguji bagaimana asset tetap (x), dan PSAK No.16 (y) pada kantor desa baru rambang. Penetian ini menggunakan metode kualitatif yang seluruh populasi dan sample diambil dari seluruh kantor desa Baru Rambang. Kantor desa Baru Rambang yang telah menerbitkan laporan keuangan pada periode 2020 melalui pemerintah. Hasil penelitian menujukkan penerapan akuntansi Asset tetap pada untuk pengakuan, pengukuran, penilaian, dan penyusutan berikut terhadap pengakuan awal, penghentikan dan pelepasan serta pengukuran, penilaian, dan penyusutan belum sesuai sepenuhnya sesuai dengan SAP. Untuk itu disarankan segera disusun kebijakan akuntansi yang mengatur tentang penyusutan asset tetap. Kata kunci: Perlakuan Akuntansi, Asset Tetap
subject: Articles
  topic: section
creator: Dhea Veronicha
creator: Nurmala Nurmala
creator: Oktariansyah Oktariansyah
rights: Copyright (c) 2025 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-09-06
publication date: 2025-09-06
starting page: 122
ending page: 133
doi: 10.31851/jmediasi.v8i1.20087

Analisis Efektifitas Penerapan E-Sistem Perpajakan, Kualitas Pelayanan E-Sistem Perpajakan dan Sanksi Pajak Pada Kepatuhan Wajib Pajak Orang Pribadi (Kantor Pelayanan Pajak Pratama Seberang Ulu)
type: item
description: ABSTRACT This research aims to determine the effectiveness of the implementation of the E-System of taxation, the quality of services based on the E-System of taxation and tax sanctions on the Compliance of Individual Taxpayers registered at the Pratama Seberang Ulu Tax Service Office (KPP). The results of the research and discussions that have been carried out conclude that the level of significance of the tax e-System implementation variable is 0.722, which means the significance value is greater than 0.05 or (0.722 > 0.05). It can be concluded that the implementation of the tax e-System is ineffective or has no effect on taxpayer compliance. The tax e-system service quality variable is 0.131, which means the significance value is greater than 0.05 or (0.131 > 0.05), indicating that the quality of tax services has no effect on taxpayer compliance. The significance level of the tax sanctions variable is 0.805, which means the significance value is greater than 0.05 or (0.805 > 0.05). Keywords: E-Tax System, Quality Of E-Tax System Services,Tax Sanctions, Individual Taxpayer Compliance (WPOP). ABSTRAK Penelitian ini bertujuan untuk mengetahui efektifitas penerapan E-Sistem perpajakan, kualitas pelayanan berdasarkan E-Sistem perpajakan dan sanksi pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi yang terdaftar di Kantor Pelayanan Pajak (KPP) Pratama Seberang Ulu. Hasil penelitian dan pembahasan yang telah dilakukan menyimpulkan tentang tingkat sig variabel X1 ,722 dari hasil perhitungan ini berarti nilai sig variabel X1 tersebut lebih besar dari ,05 atau (,722 > ,05). Sehingga bisa disimpulkan bahwa variabel X1 tidak efektif atau tidak berpengaruh terhadap variabel Y. Variabel kualitas pelayanan e-system perpajakan (X2) bernilai ,131 itu artinya nilai sig tersebut lebih besar dari 0,05 atau (,131 > ,05) menunjukkan tentang kualitas pelayanan (X2) tidak berpengaruh terhadap variabel Y. Tingkat nilai sig variabel X3 sebesar ,805 berdasarkan hasil perhitungan maka arti…
subject: Articles
  topic: section
creator: Imam Akbar
creator: Mohammad Aryo Arifin
creator: Totok Sudiyanto
rights: Copyright (c) 2025 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-09-06
publication date: 2025-09-06
starting page: 73
ending page: 82
doi: 10.31851/jmediasi.v8i1.20086

Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas di PT. Pelabuhan Tanjung Priok Cabang Palembang
type: item
description: ABSTRACT This study aims to analyze the accounting information system for cash receipts and disbursements at PT. Pelabuhan Tanjung Priok Palembang Branch, with a focus on cash receipts from bulk liquid cargo and cash disbursements through the advance payment mechanism. The method used is descriptive qualitative, which is a method used to describe and understand phenomena in depth within natural conditions without manipulating variables. Data were obtained through interviews, observations, and documentation. The results of the study indicate that the company has implemented an accounting information system using the SAP application, integrated with PTOS for cash receipts and BIOS for cash disbursements. The recording process is carried out automatically and in real-time, supported by internal controls such as layered authorization, segregation of duties, and routine audits. The BIOS system also features an automatic locking function to prevent disbursements without proper accountability. It can be concluded that the accounting information system in the company operates effectively, efficiently, and in accordance with PSAK 1, PSAK 2, and PSAK 23, although there are still technical obstacles such as data migration failures between systems. Keywords: Accounting Information System, Cash Receipts, Cash Disbursements. ABSTRAK Penelitian ini bertujuan untuk menganalisis sistem informasi akuntansi penerimaan dan pengeluaran kas di PT. Pelabuhan Tanjung Priok Cabang Palembang, dengan fokus pada penerimaan kas dari kargo curah cair dan pengeluaran kas melalui mekanisme uang muka. Metode yang digunakan adalah deskriptif kualitatif, yaitu metode yang digunakan untuk menggambarkan dan memahami fenomena secara mendalam di kondisi alamiah tanpa manipulasi variabel. Data diperoleh melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi perusahaan telah menggunakan aplikasi SAP yang terintegrasi dengan PTOS untuk penerimaan kas, da…
subject: Articles
  topic: section
creator: Achmad Aldio Machmuda
creator: Diana Widhi Rachmawati
creator: Muhammad Toyib
rights: Copyright (c) 2025 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-09-06
publication date: 2025-09-06
starting page: 19
ending page: 30
doi: 10.31851/jmediasi.v8i1.20085

https://jurnal.univpgri-palembang.ac.id/index.php/mediasi/article/view/20084
type: item
title: Analisis Perbandingan Kinerja Keuangan Koperasi Berdasarkan Peraturan Deputi Bidang Pengawasan Kementerian Koperasi dan Usaha Kecil dan Menengah No. 06/PER/DEP.6/IV/2016 pada Koperasi Himpunan Usaha Bersama dan Koperasi Nusa Indah
description: ABSTRACT This study aims to analyze and determine the comparison of financial performance according to the Regulations of Deputy Supervisory Branch of the Ministry of Cooperations and Small and Medium Enterprises No. 06 / Per / Dec.6 / IV / 2016 on the Joint Undertaking Cooperation and Nusa Indah Cooperation in the year 2020 – 2022. This research method is qualitative with a formula of descriptive problems, this research population is the financial report of the Joint Undertaking Association and the Nusa Indah Corporation, and the sample of this research is a financial position report.The results show that in the year 2020 – 2022 the level of health of the joint venture cooperation and the beautiful nut cooperation can be seen from: the economic aspect, liquidity aspect, efficiency aspect, and the quality aspect of the assets of production. Then for the results of the assessment of the health level of the Joint Venture Cooperation; on the economic aspects of the co-operation of a joint enterprise and a beautiful nut Cooperation in 2020 – 2022, both are in the category of fairly healthy, on the quality of the productive asset of the cooperation of joint entrepreneurship and the wonderful nut cooperative in 2020 - 2022 they are both classified as healthy, in the aspect of the efficiency of the common enterprise cooperation, and in the 2022 – with the category quite healthy, and on the aspect of liquidity of the operations of the combined enterprise of the beautiful Nut cooperation in 2022 – 2020, in this case it can be said that the health aspects between the healthy nut operations in the same category of the Health Indicators in 2022 have the same financial activity of the same kind. Keywords: Performance comparison, finance. Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises No.06/ Per/ Dep.6/ IV/ 2016. ABSTRAK Penelitian ini bertujuan untuk menganalisis dan mengetahui perbandingan kinerja keuangan berdasarkan P…
subject: Articles
  topic: section
creator: Siti Munawaroh
creator: Reva Maria Valianti
creator: Nurmala Nurmala
rights: Copyright (c) 2025 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-09-06
publication date: 2025-09-06
starting page: 1
ending page: 18
doi: 10.31851/jmediasi.v8i1.20084

Persepsi Investor atas Penurunan Dividen Akibat Corporate Social Responsibility (CSR) di Indonesia – Berfokus pada Tingkat Konstrual
type: item
description: ABSTRACT This study aims to explore investor perceptions of dividend decreases caused by CSR using Construal Level Theory (CLT). This study used a 2 x 2 between-subjects experiment conducted online (jotform) involving 148 professional and non-professional investors in Indonesia. We found that investors' construal level significantly influences their perceptions of dividend decreases. Investors with high construal levels are more tolerant of dividend decreases, especially those caused by CSR initiatives. Dividend decreases related to CSR are more acceptable to investors than decreases unrelated to CSR. Our interesting finding is a significant interaction between construal level and the type of dividend decrease. Keywords: Corporate Social Responsibility (CSR), Investor Perception, Construal Level, Investor Behavior, Construal Level Theory (CLT). ABSTRAK Penelitian ini bertujuan untuk mengeksplorasi persepsi investor terhadap penurunan dividen yang disebabkan oleh CSR menggunakan Construal Level Theory (CLT). Penelitian ini menggunakan metode eksperimen 2 x 2 antar subjek yang dilakukan secara online (jotform) dengan melibatkan 148 investor professional dan non profesional di Indonesia. Kami menemukan bahwa tingkat konstrual investor berpengaruh signifikan terhadap persepsi mereka terkait penurunan dividen. Investor dengan konstrual tinggi lebih toleran terhadap penurunan dividen, terutama disebabkan oleh inisiatif CSR. Penurunan dividen terkait CSR lebih dapat diterima oleh investor dibandingkan penurunan tanpa kaitan CSR. Temuan menarik kami adalah terdapat interaksi signifikan antara tingkat konstrual dan jenis penurunan dividen. Kata kunci: Corporate Social Responsibility (CSR), Persepsi Investor, Tingkat Konstrual, Perilaku Investor, Construal Level Theory (CLT).
subject: Articles
  topic: section
subject: Corporate Social Responsibility (CSR), Investor Perception, Construal Level, Investor Behavior, Construal Level Theory (CLT)
  topic: keywords
creator: Arie Cahyani
creator: Fitri Nabila
rights: Copyright (c) 2025 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-09-08
publication date: 2025-09-08
starting page: 172
ending page: 182
doi: 10.31851/jmediasi.v8i1.19963

Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Perusahaan manufaktur yang Terdaftar di BEI Indonesia Tahun 2019-2023
type: item
description: ABSTRACT Manufacturing businesses registered on the Indonesia Stock Exchange (IDX) will have their sustainability report disclosures and empirical data studied from 2019 to 2023. The goal is to determine how these factors affect financial performance. Financial success is measured by Return on Assets (ROA), with economic performance, social performance, and environmental performance serving as separate components. In this study, sixteen separate companies were surveyed over the course of five years using a quantitative method based on purposive sampling. The statistical program SPSS, version 2023, was used to analyze the data. Due to a t-value of -2.194, which exceeds the t-table value of 1.99167, and a significance criterion of 0.032 < 0.05, the partial test findings indicate that financial success is significantly influenced by economic performance. A t-value of 5.056 > t-table value of 1.99167 and a significance value of 0.00 < 0.05 demonstrate that social performance positively impacts financial performance. Financial performance is positively impacted by this effect, which is statistically significant (p < 0.05 and t-value -2.399 > t-table value 1.99167). The interplay of economic performance, social performance, and environmental performance, as shown by an F-value of 8.836 > F-table value of 2.725 and a significance value of 0.00 < 0.05, concurrently has a significant impact on financial performance. Keywords: Sustainability Report, Economic Performance, Social Performance, Environmental Performance, Financial Performance. ABSTRAK Bisnis manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) akan memiliki pengungkapan laporan keberlanjutan dan data empiris yang dipelajari dari tahun 2019 hingga 2023. Tujuannya adalah untuk menentukan bagaimana faktor-faktor ini memengaruhi kinerja keuangan. Keberhasilan finansial diukur dengan Return on Assets (ROA), dengan kinerja ekonomi, kinerja sosial, dan kinerja lingkungan sebagai komponen terpisah. Dalam studi ini, en…
subject: Articles
  topic: section
creator: Tia Anjelina
creator: Nurmala Nurmala
creator: Jusmani Jusmani
rights: Copyright (c) 2026 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-14
publication date: 2026-03-14
starting page: 343
ending page: 358
doi: 10.31851/jmediasi.v8i2.19855

Pengaruh Komitmen Organisasi, Penerapan E-procurement, dan Sistem Pengendalian Internal terhadap Pencegahan Fraud Pengadaan Barang dan Jasa di Pemerintah Kabupaten Musi Banyuasin
type: item
description: ABSTRACT The rise of corruption practices in Indonesia, which continues to increase every year, raises concerns from various circles. Most of these cases come from the public sector, especially in the procurement process of goods and services in the government environment. This study aims to analyze the influence of organizational commitment, the implementation of e-procurement, and internal control systems on the prevention of Fraud in the procurement of goods and services in the Musi Banyuasin Regency Government. The research data is primary data and is analyzed using the SPSS Version 26 application. The research population is the Regional Apparatus in the Musi Banyuasin Regency Government. The research sample totaled 120 samples using the purposive sampling method. The results of the study show that partially the commitment of the organization and the internal control system have a positive and significant effect on Fraud prevention, while the partial implementation of e-procurement does not have a significant effect on Fraud prevention. Meanwhile, simultaneously organizational commitment, e-procurement, and internal control systems have a positive and significant effect on the prevention of Fraudulent procurement of goods and services. Keywords: Organizational Commitment, E-Procurement, Internal Control System, Fraud Prevention. ABSTRAK Maraknya praktik korupsi di Indonesia yang terus meningkat setiap tahunnya menimbulkan keprihatinan dari berbagai kalangan. Sebagian besar kasus tersebut berasal dari sektor publik, khususnya pada proses pengadaan barang dan jasa di lingkungan pemerintahan. Penelitian ini bertujuan untuk menganalisis pengaruh komitmen organisasi, penerapan e-procurement, dan sistem pengendalian internal terhadap pencegahan Fraud pengadaan barang dan jasa di Pemerintah Kabupaten Musi Banyuasin. Data penelitian adalah data primer dan di analisis menggunakan aplikasi SPSS Versi 26. Populasi penelitian adalah Perangkat Daerah di Pemerintah Kabupaten …
subject: Articles
  topic: section
creator: Kholifa Maydia Sari
creator: Desi Indriasari
creator: Choiruddin Choiruddin
rights: Copyright (c) 2026 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-10
publication date: 2026-03-10
starting page: 245
ending page: 258
doi: 10.31851/jmediasi.v8i2.19883

Analisis Kontribusi Pajak Parkir dan Pajak Reklame Terhadap Pendapatan Asli Daerah Pada Kantor Badan Pendapatan Daerah Kota Palembang
type: item
description: ABSTRACT This study aims to analyze the contribution of parking tax and advertisement tax to the Local Own-Source Revenue (PAD) of Palembang City during the period of 2019 to 2023. Parking tax and advertisement tax are types of regional taxes that hold significant potential in supporting local fiscal independence. The research method used is descriptive qualitative, with data collection techniques including documentation, observation and interviews. The data analyzed consist of the targets and actual realizations of parking and advertisement tax revenues, as well as the overall PAD of Palembang City. The results show that the contribution of both parking and advertisement taxes to Palembang’s PAD is categorized as very low, with annual contribution percentages consistently below 5%. Parking tax demonstrated a stable and increasing trend after the COVID-19 pandemic, with actual revenues exceeding targets consistently since 2021. In contrast, advertisement tax showed significant fluctuations, influenced by trends in digital advertising, weak supervision, and low taxpayer awareness.The main obstacles to optimizing the contribution of these taxes include low taxpayer compliance, limited human resources for field supervision, and underutilized digital tax systems. Nevertheless, the Regional Revenue Agency (Bapenda) of Palembang has implemented several strategic efforts such as intensified supervision and the issuance of tax notices. The study recommends improving taxpayer education, enhancing digital tax systems, and strengthening regulations to better harness the potential of parking and advertisement taxes in increasing the city's PAD. Keywords: Parking Tax, Advertisement Tax, Local Own-Source Revenue, Contribution. ABSTRAK Penelitian ini bertujuan untuk menganalisis kontribusi pajak parkir dan pajak reklame terhadap Pendapatan Asli Daerah (PAD) Kota Palembang selama periode tahun 2019 hingga 2023. Pajak parkir dan pajak reklame merupakan jenis pajak daerah yang potens…
subject: Articles
  topic: section
creator: Mona Agustina
creator: Mohammad Aryo Arifin
creator: Andri Eko Putra
rights: Copyright (c) 2025 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-09-06
publication date: 2025-09-06
starting page: 112
ending page: 121
doi: 10.31851/jmediasi.v8i1.19817

Pengaruh Sosialisasi dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan (PBB) pada Badan Pendapatan Daerah Kota Palembang
type: item
description: ABSTRACT This research seeks to examine the influence of tax socialization efforts and the level of tax knowledge on the compliance of Land and Building Tax (PBB) payers. The study applies a quantitative methodology and employs an accidental sampling strategy. A total of 100 participants were chosen based on calculations using the Slovin formula. The analytical method used is multiple linear regression, with data processed using SPSS software version 25. The hypothesis testing results indicate that, on a partial basis, tax socialization exerts a positive and statistically significant impact on PBB taxpayer compliance, as evidenced by a t-value of 2.802, which is greater than the t-table value of 1.985, and a p-value of 0.040, which is less than 0.05. Similarly, tax understanding demonstrates a significant and positive influence on PBB taxpayer compliance, with a t-value of 3.841 exceeding the t-table of 1.985 and a significance level of 0.000, which is below 0.05. The findings from the simultaneous test reveal that both independent variables—namely tax socialization and tax understanding—collectively have a positive and significant effect on compliance with PBB obligations, as shown by an F-calculated value of 23.616 surpassing the F-table value of 3.090 and a significance value of 0.000, which is also under the 0.05 threshold. The outcomes of this study are intended to provide useful input for relevant government institutions in their efforts to enhance taxpayer compliance, particularly in the context of Land and Building Tax. Keywords: Tax Socialization, Tax Understanding, Taxpayer Compliance. ABSTRAK Penelitian ini dilakukan untuk mengidentifikasi sejauh mana penyebaran informasi dan pemahaman individu mengenai sistem perpajakan dapat memengaruhi ketaatan masyarakat dalam membayar Pajak Bumi dan Bangunan (PBB). Pendekatan yang digunakan dalam studi ini bersifat kuantitatif dengan metode pemilihan responden secara tidak disengaja (accidental sampling). Sebanyak 10…
subject: Articles
  topic: section
creator: Sindi Yunita
creator: Mohammad Aryo Arifin
creator: Nurmala Nurmala
rights: Copyright (c) 2026 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-14
publication date: 2026-03-14
starting page: 319
ending page: 330
doi: 10.31851/jmediasi.v8i2.19803

Analisis Efektivitas dan Kontribusi Pajak Parkir Pada Pendapatan Asli Daerah (Studi Kasus Badan Keuangan Daerah Kota Pagaralam)
type: item
description: ABSTRACT Pagaralam City is one of the interprovincial connecting routes between South Sumatra and Bengkulu, so the roads in the Pagaralam City area are always crowded with vehicles. At certain times such as holidays and holidays, Pagaralam City is visited by many tourists from various directions. Seeing the high interest of tourists to visit Pagaralam City can encourage an increase in regional income sourced from the region itself, one of which is parking taxes. This study aims to determine the level of effectiveness of parking tax revenue in Pagaralam City, and to find out how much the parking tax contributes to the original regional revenue in Pagaralam City in 2021-2024. The method used in this study is quantitative descriptive. The population of this study is the target data and realization of parking taxes and local original revenue at the Pagaralam City Regional Finance Agency. The sample used is the target data and realization of parking taxes and local original revenue at the Pagaralam City Regional Finance Agency for 2021-2024. The sampling technique is a documentation technique. The research data analysis technique uses quantitative data analysis techniques. The results of the study show that the effectiveness of the parking tax for 2021 is 86.91%, in 2022 it is 115.76%, in 2023 it is 126.30%, and for 2024 it is 97.88%, with the average effectiveness of the parking tax of 106.71% and is classified as a very effective criterion. As for the contribution of parking tax to local original revenue for 2021 of 0.38%, in 2022 it is 0.46%, in 2023 it is 0.44%, and for 2024 it is 0.21%, with an average parking tax contribution of 0.37% and is classified as very insufficient in the criteria. Keywords: Effectiveness, Contribution, Parking Tax, Regional Original Revenue. ABSTRAK Kota Pagaralam merupakan salah satu jalur penghubung antarprovinsi antara Sumatera Selatan dan Bengkulu, sehingga jalan di wilayah Kota Pagaralam selalu ramai dilalui kendaraan. Pada waktu-wakt…
subject: Articles
  topic: section
creator: Marsanda Sabella
creator: Panca Satria Putra
creator: Aprizal Rosadian
rights: Copyright (c) 2026 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-12
publication date: 2026-03-12
starting page: 289
ending page: 301
doi: 10.31851/jmediasi.v8i2.19792

Pengaruh Kemandirian, Efisiensi, Ketergantungan Keuangan Daerah dan Utang pada Pendapatan Terhadap Keberlanjutan Keuangan pada Kabupaten/Kota di Provinsi Sumatera Selatan
type: item
description: ABSTRACT Understanding the impact of regional finance, regional financial efficiency, regional financial dependency, and debt on income in the direction of financial sustainability in the province of South Sumatra is the goal of this quantitative study. The Regional Government Financial Reports (LKPD) for 2019–2023 provided the secondary data used in this investigation. According to the study's findings, financial sustainability is somewhat positively impacted by both the regional financial independence and dependency variables. Financial sustainability is somewhat negatively impacted by the debt-to-income ratio. In the meantime, financial sustainability is not entirely impacted by the regional financial efficiency variable. Financial sustainability in South Sumatra Province's regencies and cities is significantly impacted simultaneously by all of the following factors: independence, efficiency, regional financial dependency, and debt to income. Keywords: Influence, Financial Independence, Efficiency, Regional Financial Dependency, Debt-To-Revenue Ratio, Financial Sustainability. ABSTRAK Memahami dampak keuangan daerah, efisiensi keuangan daerah, ketergantungan keuangan daerah, dan utang terhadap pendapatan dalam arah keberlanjutan keuangan di provinsi Sumatera Selatan adalah tujuan dari studi kuantitatif ini. Laporan Keuangan Pemerintah Daerah (LKPD) untuk tahun 2019–2023 menyediakan data sekunder yang digunakan dalam penyelidikan ini. Menurut temuan studi, keberlanjutan keuangan sedikit dipengaruhi positif oleh variabel independensi dan ketergantungan keuangan daerah. Keberlanjutan keuangan sedikit dipengaruhi negatif oleh rasio utang terhadap pendapatan. Sementara itu, keberlanjutan keuangan tidak sepenuhnya dipengaruhi oleh variabel efisiensi keuangan daerah. Keberlanjutan keuangan di kabupaten dan kota Provinsi Sumatera Selatan dipengaruhi secara signifikan secara bersamaan oleh semua faktor berikut: kemandirian, efisiensi, ketergantungan keuangan daerah, dan u…
subject: Articles
  topic: section
creator: Tiara Meilinda
creator: Sukmini Hartati
creator: Siska Aprianti
rights: Copyright (c) 2025 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-09-06
publication date: 2025-09-06
starting page: 31
ending page: 46
doi: 10.31851/jmediasi.v8i1.19773

Pengaruh Tax Planning dan GCG Terhadap Nilai Perusahaan Pada Sektor Indsutri Yang Terdaftar di BEI
type: item
description: ABSTRACT The objective of this study is to analyze the influence of tax planning and good corporate governance on company value in the industrial sector, particularly the industrial services sub-sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. A quantitative approach with an associative method was used, involving eight companies selected as samples through purposive sampling, resulting in 32 observations. In this study, tax planning is measured using the ETR indicator, good corporate governance is measured through the institutional ownership indicator, and firm value is measured using the Price-Earnings Ratio (PER). The results of the multiple linear regression test indicate that, partially, tax planning has a significant positive impact on firm value. Conversely, good corporate governance does not show a significant impact on company value. However, when tested simultaneously, both variables were found to have a significant impact on company value, with a contribution of 29.1%. These findings indicate that tax efficiency is an important factor appreciated by the market in evaluating companies, while the implementation of good corporate governance has not yet received full attention from investors in the industrial sub-sector. Keywords: Tax Planning, Good Corporate Governance, Company Value, PER, ETR. ABSTRAK Tujuan studi, menganalisis pengaruh tax planning dan good corporate governance pada nilai perusahaan pada sektor industri, khususnya sub-sektor jasa perindustrian yang terdaftar di BEI selama periode 2020 - 2023. Pendekatan kuantitatif dengan metode asosiatif melibatkan 8 perusahaan sebagai sampel dipilih melalui teknik purposive sampling, sehingga diperoleh sebanyak 32 data observasi. Dalam penelitian ini, tax planning diukur menggunakan indikator ETR, good corporate governance diukur melalui indikator kepemilikan institusional, dan nilai perusahaan diukur menggunakan rasio Price Earning Ratio (PER). Hasil uji regresi linier ber…
subject: Articles
  topic: section
creator: Afla Wulandari
creator: Oktariansyah Oktariansyah
creator: Jusmani Jusmani
rights: Copyright (c) 2026 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-10
publication date: 2026-03-10
starting page: 259
ending page: 269
doi: 10.31851/jmediasi.v8i2.19781

Pengaruh Sanksi Pajak, Sosialisasi, dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama
type: item
description: ABSTRACT This research seeks to investigate the impact of tax penalties, outreach efforts, and the quality of fiscal services—both individually and collectively—on the compliance of individual taxpayers at the Palembang Seberang Ulu Primary Tax Office (KPP Pratama). The central issue addressed is whether enforcement measures, informational programs, and service standards significantly influence personal taxpayer adherence. The study adopts a quantitative approach, gathering data through questionnaires, which are then analyzed using validity and reliability assessments, classical assumption testing, multiple linear regression, hypothesis evaluation, and determination coefficient analysis. The findings reveal that tax penalties have a statistically significant effect on taxpayer compliance, indicated by a p-value of 0.000, which is below the threshold of 0.05. Similarly, tax outreach and service quality also show significant effects, with p-values of 0.000 and 0.044 respectively. When examined together, these three variables have a notable influence on compliance, demonstrated by an F-statistic of 29.675, exceeding the critical F-value of 3.091, and a combined significance level of 0.000. Overall, these factors explain 46.5% of the variation in individual taxpayer compliance, while the remaining 53.5% is attributed to other influences beyond the scope of this research. Keywords: Tax Sanctions, Socialization, Tax Service Quality, Individual Taxpayer Compliance. ABSTRAK Penelitian ini bertujuan untuk mengidentifikasi dampak dari sanksi perpajakan, edukasi pajak, dan mutu layanan fiskal baik secara terpisah maupun secara bersama terhadap tingkat kepatuhan wajib pajak individu. Permasalahan yang diangkat dalam riset ini adalah apakah terdapat pengaruh dari sanksi perpajakan, kegiatan sosialisasi, dan kualitas layanan terhadap kepatuhan wajib pajak orang pribadi di lingkungan KPP Pratama Palembang Seberang Ulu. Penelitian ini menggunakan pendekatan kuantitatif, di mana dat…
subject: Articles
  topic: section
creator: Devita Apriani
creator: Emma Lilianti
creator: Panca Satria Putra
rights: Copyright (c) 2025 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-09-06
publication date: 2025-09-06
starting page: 83
ending page: 97
doi: 10.31851/jmediasi.v8i1.19767

Pengaruh Kesadaran dan Kepatuhan Wajib Pajak terhadap Peningkatan Penerimaan PBB pada BPPD di Kabupaten OKI
type: item
description: ABSTRACT This study aims to analyze the influence of taxpayer awareness and compliance on the increase of Land and Building Tax (PBB) revenue at the Regional Tax Management Agency (BPPD) of Ogan Komering Ilir Regency. A quantitative approach was used with a survey method involving 100 taxpayers selected through accidental sampling. Data were collected using questionnaires and analyzed using multiple linear regression with the help of SPSS version 22. The results show that partially, taxpayer awareness has a significant effect on PBB revenue with a significance value of 0.020. Likewise, taxpayer compliance also has a significant effect on PBB revenue with a significance value of 0.032. The simultaneous test indicates that both variables together influence the increase in PBB revenue, with a significance value of 0.001. The coefficient of determination (R²) of 0.141 shows that taxpayer awareness and compliance explain 14.1% of the variation in PBB revenue. These findings emphasize the crucial role of active public participation in taxation obligations as a source of regional development funding. The study recommends strengthening tax education and service quality as a sustainable strategy to improve taxpayer awareness and compliance. Keywords: PBB Revenue, Tax Awareness, Taxpayer Compliance. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kesadaran dan kepatuhan wajib pajak terhadap peningkatan penerimaan Pajak Bumi dan Bangunan (PBB) di Badan Pengelola Pajak Daerah (BPPD) Kabupaten Ogan Komering Ilir. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 wajib pajak yang dipilih melalui teknik accidental sampling. Data dikumpulkan menggunakan kuesioner dan dianalisis melalui regresi linear berganda dengan bantuan aplikasi SPSS versi 22. Hasil penelitian menunjukkan bahwa secara parsial, kesadaran wajib pajak berpengaruh signifikan terhadap penerimaan PBB dengan nilai signifikansi 0,020. Demikian pula, kepatuhan wajib pajak m…
subject: Articles
  topic: section
creator: Ketut Mega Putri
creator: Nurmala Nurmala
creator: Totok Sudiyanto
rights: Copyright (c) 2026 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-10
publication date: 2026-03-10
starting page: 219
ending page: 230
doi: 10.31851/jmediasi.v8i2.19762

Analisis Penerapan Pajak Restoran, Pajak Hotel, Pajak Bumi dan Bangunan Pada PAD Kota Palembang
type: item
description: ABSTRACT This research aims to determine the contribution of restaurant tax, hotel tax, and land and building tax to the local revenue of Palembang City and is expected to provide insight into regional finance, particularly regarding local revenue. The population of this research is the financial report on the realization of local taxes. The type of data used in this research is descriptive quantitative data. The sample used is data on the target and realization of restaurant tax, hotel tax, land and building tax, and local revenue for the period (2022-2024). The results and discussion of this research conclude that the effectiveness of restaurant tax in Palembang City from 2022 to 2024 is 108.40%, categorized as very effective. The effectiveness of hotel tax in Palembang City from 2022 to 2024 is 106.46%, categorized as very effective. The effectiveness of land and building tax in Palembang City from 2022 to 2024 is 104.55%, categorized as very effective. Based on the analysis of the contribution of local taxes to local revenue, the average percentage of contribution from 2022 to 2024 is 85.86%, included in the very good category. Based on the criteria or indicators of effectiveness and contribution, it can be stated that the effectiveness of restaurant tax, hotel tax, and land and building tax in Palembang City is categorized as very effective, and the contribution of local taxes is categorized as very good, indicating that the Regional Revenue Agency (Bapenda) of Palembang City is very effective in managing local taxes. Bapenda Palembang City needs to increase collaboration with various sectors to maximize revenue and contribute through local taxes. Keywords: Restaurant Tax, Hotel Tax, PBB and PAD. ABSTRAK Penelitian ini bertujuan untuk mengetahui kotribusi pajak restoran, pajak hotel, pajak bumi dan bangunan pada PAD Kota Palembang serta diharapkan dapat mengetahui tentang keuangan daerah khususnya tentang pendapatan asli daerah. Populasi penelitian ini laporan …
subject: Articles
  topic: section
creator: Suci Indah Permata Sari
creator: Hendry Saladin
creator: Oktariansyah Oktariansyah
rights: Copyright (c) 2025 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-09-06
publication date: 2025-09-06
starting page: 98
ending page: 111
doi: 10.31851/jmediasi.v8i1.19761

Analisis Proses Pemungutan dan Perhitungan Serta Kontribusi Pajak Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) pada Pendapatan Asli Daerah (PAD) Kota Palembang
type: item
description: ABSTRACT The purpose of the study is to determine the process of collecting and calculating the Land and Building Acquisition Tax (BPHTB) and how much contribution it makes to the Regional Original Income (PAD). The sample of this study is 2021-2023 which is contained in the report on the realization of Land and Building Acquisition Tax (BPHTB) and Regional Original Income (PAD). Qualitative descriptive research method. For data collection techniques in the form of observation, interviews and documentation. With analysis techniques in the form of observation and analysis through comparative calculations between the realization of Land and Building Acquisition Tax (BPHTB) and Regional Original Income (PAD) which are adjusted to the main problem.The results show that the collection process has been carried out and is running in accordance with the Standard Operating Procedure (SOP) and Law Number 4 of 2023 of the City of Palembang. Furthermore, for the calculation of Land and Building Acquisition Fee (BPHTB), a rate of 5% is used from NPOP - NPOPTKP Law Number 4 of 2023 of the City of Palembang Articles 12-13. Based on calculations through a comparison of the realization of Land and Building Acquisition Fee (BPHTB) to Regional Original Income (PAD) through the contribution rate for 3 years, namely; in 2021 it was 15.28%, in 2022 it was 24.41%, and in 2023 it was 17.58% which shows that in 2021 to 2023 an average contribution of 19.09% was obtained. with the interpretation of the contribution criteria of 10.00% -20% included in the less category. Keywords: Analysis, Collection, Calculation, Contribution, BPHTB, PAD. ABSTRAK Tujuan dari penelitian ialah untuk mengetahui proses pemungutan dan perhitungan pajak Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) serta seberapa besar kontribusi yang diberikan pada Pendapatan Asli Daerah (PAD). Sampel penelitian ini tahun 2021-2023 yang terdapat pada laporan realisasi penerimaan pajak Bea Perolehan Hak atas Tanah dan Bangunan…
subject: Articles
  topic: section
creator: Esa Adeliyah
creator: Panca Satria Putra
creator: Emilda Emilda
rights: Copyright (c) 2026 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-10
publication date: 2026-03-10
starting page: 231
ending page: 244
doi: 10.31851/jmediasi.v8i2.19758

Pengaruh Aset Tangguhan, Beban Pajak Tangguhan dan Perencanaan Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Sektor Aneka Industri Yang Terdaftar di BEI
type: item
description: ABSTRACT This study aims to test the hypothesis of the influence of Deferred Tax Assets, Deferred Tax Expenses and Tax Planning on Profit Management in Miscellaneous Industry Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2020-2024. The population of this study is all companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange. A sample of 11 companies. The sampling technique is purposive sampling with the criteria of companies that publish financial reports, have all the required variables, and present data in rupiah units. In analyzing the data, this study uses a descriptive statistical analysis method, namely statistics used to analyze data by describing or describing all the data obtained and then making conclusions from the analysis obtained. The results of this study indicate that the Deferred Tax Asset Variable obtains a significant value of 0.012 <0.05, which indicates that deferred tax assets have an effect on Profit Management. The Deferred Tax Expense Variable obtains a significant value of 0.040 <0.05, which indicates that deferred tax expenses have an effect on Profit Management. The Deferred Tax Planning variable obtained a significant value of 0.022 <0.05, which indicates that deferred tax planning has an effect on Earnings Management. The simultaneous results show that Deferred Tax Assets, Deferred Tax Expenses and Deferred Tax Planning obtain a significant value of 0.007 <0.05, so they have an effect on Earnings Management in companies in the various industrial sectors listed on the Indonesian Stock Exchange for the period 2020 - 2024. Keywords: Deferred Tax Assets, Deferred Tax Expense, Tax Planning, Earnings Management. ABSTRAK Penelitian ini bertujuan untuk menguji hipotesis pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Manajemen Laba pada Perusahaan Sektor Anekah Industri yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020 - 2024. Populasi penelitian ini adalah…
subject: Articles
  topic: section
creator: Dwika Syawalia
creator: Reva Maria Valianti Reva Maria Valianti
creator: Emma Lilianti
rights: Copyright (c) 2026 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-10
publication date: 2026-03-10
starting page: 270
ending page: 288
doi: 10.31851/jmediasi.v8i2.19752

Pengaruh Motivasi, Persepsi, dan Pengetahuan Pajak terhadap Minat Karir Perpajakan (Studi pada Mahasiswa FEB Universitas PGRI Palembang)
type: item
description: ABSTRACT The purpose of this study is to understand the influence of motivation, perception, and tax knowledge on tax careers in the Accounting Study Program, Faculty of Economics and Business, Universitas PGRI Palembang. The methodology used in this study includes quantitative research with survey methods and data analysis using SPSS. This research is motivated by the importance of understanding the factors that influence students' ability to choose a career in taxation, which is currently a strategic profession in national economic development. The study population consisted of 125 students majoring in taxation. A saturated sampling approach was used to select a sample of 125 respondents, taking into account all data from students majoring in taxation in the 2019, 2020, and 2021 intakes. A questionnaire was used to collect data, and multiple linear regression analysis was used for analysis. The study findings indicate that, to some extent, interest in the tax profession is significantly influenced by the variables of motivation and tax knowledge, but not by the variable of perception. Interest in the tax profession is significantly influenced by all three factors, namely motivation, perception, and tax knowledge, simultaneously. These three independent variables were found to contribute 68.9% to interest in a career in taxation, while the remainder was influenced by characteristics not included in this study, according to the determination test findings. Through a comprehensive examination of tax motivation, perception, and knowledge, these findings are expected to help educational institutions increase student enthusiasm for a career in taxation. Keywords: Motivation, Perception, Tax Knowledge, Career Interest in Taxation, Accounting Students. ABSTRAK Tujuan penelitian ini adalah untuk memahami pengaruh motivasi, persepsi, dan pengetahuan perpajakan terhadap karier perpajakan pada Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas PGRI Palembang. Met…
subject: Articles
  topic: section
subject: motivasi, persepsi, pengetahuan pajak, minat karir perpajakan, mahasiswa akuntansi.
  topic: keywords
creator: Oktariansyah Oktariansyah
creator: Nurkardina Novalia
creator: Megis Indriani
rights: Copyright (c) 2026 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-13
publication date: 2026-03-13
starting page: 302
ending page: 318
doi: 10.31851/jmediasi.v8i2.19751

Analisis Pengaruh Rasio Pertumbuhan Pendapatan dan Rasio Efisiensi Terhadap Financial Distress di Indonesia
type: item
description: ABSTRACT This study was conducted was conducted to understand the revenue growth ratio and efficiency ratio in relation to financial distress in Indonesia. The population in this study utilized secondary data from the Financial Reports of Regional Goverments (LKPD) of provincial goverments in Indonesia for the period 2019-2023. This research is a quantitative study with a total sample of 170. The data analysis metods used include panel data regresion analysis with testing throught Ewiews version 12. The result of this study indicate that partially, the revenue growth ratio has a negative and significant effect on financial distress, while the efficiency ratio has a positive and significant effect on financial distress. Both ratios together have a significant impact on financial distress in Indonesia. Keywords: Financial Distress, Income Growth Ratio, Efficiency Ratio. ABSTRAK Studi ini dilakukan untuk memahami rasio pertumbuhan pendapatan dan rasio efisiensi terhadap financial distress di Indonesia. Populasi dalam studi ini memanfaatkan data sekunder dari Laporan Keuangan Pemerintah Daerah (LKPD) pemerintah provinsi di Indonesia untuk periode 2019-2023. Penelitian ini termasuk jenis penelitian kuantitatif dengan total sampel sebanyak 170. Metode analisis data yang dipakai mencakup analisis regresi data panel dengan pengujian melalui Eviews versi 12. Hasil penelitian ini menunjukkan bahwa secara parsial rasio pertumbuhan pendapatan mremiliki pengaruh negatif dan signifikan terhadap financial distress, sedangkan rasio efisiensi memiliki pengaruh positif dan signifikan terhadap financial distress. Kedua rasio tersebut secara bersamaan memiliki dampak yang signifikan terhadap financial distress di Indonesia. Kata kunci: Financial Distress, Rasio Pertumbuhan Pendapatan, Rasio Efisiensi.
subject: Articles
  topic: section
subject: Financial Distress
  topic: keywords
subject: Rasio Pertumbuhan Pendapatan
  topic: keywords
subject: Rasio Efisiensi
  topic: keywords
creator: Dewi Eva Nadea
creator: Yuli Antina Aryani
creator: Yevi Dwitayanti
rights: Copyright (c) 2026 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-14
publication date: 2026-03-14
starting page: 331
ending page: 342
doi: 10.31851/jmediasi.v8i2.19724

Pengaruh Fiscal Stress, Waktu Penetapan Anggaran dan Silpa Terhadap Penyerapan Anggaran pada Pemerintah Provinsi di Pulau Sumatera
type: item
description: ABSTRACT This study aims to analyse the influence of the variables of Budget Determination Time and Budget Excess Calculation (SILPA) on the level of Budget Absorption in provincial governments on the island of Sumatra. This study covers all provinces on the island of Sumatra using saturated sampling technique. The data used is secondary data obtained from the Audit Report and Regional Regulations of each province, which are accessed through the official website of BPK-RI and BPKAD of the relevant provinces during the 2019-2023 period. The analysis method used is multiple linear regression with the help of Statistical Product and Service Solutions (SPSS) software version 26. The results showed that partially, the variabel fiscal stress has a partial and significant influence, the variables of Budget Setting Time did not show a significant effect partially, while SILPA had a negative influence on Budget Absorption. Simultaneously, Fiscal stress, Budget Setting Time, and SILPA-affect the level of Budget Absorption in the provinces on the island of Sumatra. Keywords: Stress, Budget Setting Time, Budget Calculation Surplus (SILPA), Budget Absorption. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh variabel Fiscal Stress, Waktu Penetapan Anggaran dan Sisa Lebih Perhitungan Anggaran (SILPA) terhadap tingkat Penyerapan Anggaran pada pemerintah provinsi di Pulau Sumatera. Penelitian ini mencakup seluruh provinsi di Pulau Sumatera dengan menggunakan teknik sampling jenuh. Data yang digunakan merupakan data sekunder yang diperoleh dari Laporan Hasil Pemeriksaan serta Peraturan Daerah masing-masing provinsi, yang diakses melalui situs resmi BPK-RI dan BPKAD provinsi terkait selama periode 2019–2023. Metode analisis yang digunakan adalah regresi linier berganda dengan bantuan perangkat lunak Statistical Product and Service Solutions (SPSS) versi 26. Hasil penelitian menunjukkan bahwa secara parsial, variabel fiscal stress menunjukan pengaaruh yang signifikan secara…
subject: Articles
  topic: section
subject: Fiscal Stress
  topic: keywords
subject: Waktu Penetapan Anggaran
  topic: keywords
subject: SILPA
  topic: keywords
subject: Penyerapan Anggaran
  topic: keywords
creator: Cindy Kurniati
creator: Yevi Dwitayanti
creator: Dian Ofasari
rights: Copyright (c) 2025 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-09-08
publication date: 2025-09-08
starting page: 159
ending page: 171
doi: 10.31851/jmediasi.v8i1.19524

Analisis Struktur Modal Terhadap Beban Pajak Penghasilan Badan (Studi Kasus pada Perusahaan Manufaktur Subsector Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia)
type: item
description: ABSTRACT This study aims to determine the modular structure of the income tax burden on food and beverage companies, and to determine whether the company's modular structure affects the company's income, this type of research is descriptive research with a quantitative approach. The population in this study is in the form of financial reports from (10) companies including: PT. Indofood CBP Sukses Makmur Tbk, PT. Wilmar Cahaya Indonesia Tbk, PT. Multi Bintang Indonesia Tbk, PT. Ultrajaya Milk Industry and Changing Organization Tbk, PT. Siantar Top Tbk, PT. Sekar Laut Tbk, PT. Sekar Bumi Tbk, PT. Mayora Indah Tbk, PT. Nippon Indosari Corpindo Tbk, PT. Success Indofood Makmur Tbk. In the form of the company's financial statements for 2016-2020. The sample in this study is the 2016-2020 financial statements. The information analysis technique used is by using multiple linear regression, where the information is processed and analyzed. Information analysis in this study uses statistical programming in the form of SPSS 26 application. Based on the results of the analysis where the coefficient value of the LDAR variable is 0.739 for body Pph and where the sig value is 0.739 > 0.05 then Ho is accepted, Ha is rejected. So it can be said that LDAR has no significant effect on body Pph. From the results of the analysis of the coefficient value of the DER variable of 0.261 to the body Pph and where the sig value is 0.261> 0.05 then Ho is accepted, Ha is rejected. So it can be said that the modular structure (LDAR, and DER) has no significant effect on corporate income tax.So it can be explained that the capital structure of the 10 companies that are the object of this study has no effect on the corporate income tax burden. Keywords: Capital Structure (LDAR, and DER) and Corporate Income Tax. ABSTRAK Penelitian ini bertujuan untuk memutuskan desain modal tarif pajak pribadi perusahaan pada organisasi makanan dan minuman, dan untuk memutuskan apakah konstruksi modal organisasi se…
subject: Articles
  topic: section
creator: Sugianto Sugianto
creator: Nurmala Nurmala
creator: Jusmani Jusmani
rights: Copyright (c) 2025 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-04-07
publication date: 2025-04-07
starting page: 388
ending page: 400
doi: 10.31851/jmediasi.v7i2.18369

Analisis Piutang Usaha dan Tingkat Laba yang Dihasilkan Pada Perusahaan PT. Astra Agro Lestari Tbk yang Terdaftar di BEI Tahun 2018-2020
type: item
description: ABSTRACT This study aims to analyze accounts receivable and the level of profit generated at the company PT. Astra Agro Lestari Tbk which is listed on the Indonesia stock exchange for the period 2018-2020. The population of this study is the company's financial statements PT. Astra Agro Lestari Tbk listed on the IDX. The sample in this study is the financial statements in the form of balance sheets and income statements at the company PT. Astra Agro Lestari Tbk period 2018-2020. The data analysis technique used in this research is quantitative descriptive and is calculated using activity ratios and profitability ratios. The results of the analysis with the activity ratio at PT. Astra Agro Lestari Tbk in 2018 the calculation of accounts receivable with an average receivable turnover of 32 times, in 2019 it rotated 35 times and in 2020 it rotated 33 times. The results of the profitability ratio at PT. Astra Agro Lestari Tbk based on the calculation of return on assets in 2018 of 5.66%, in 2019 of 0.90% and in 2020 of 3.21% Keywords: Accounts Receivable, Profit Rate. ABSTRAK Penelitian ini bertujuan untuk menganalisis piutang usaha dan tingkat laba yang dihasilkan pada perusahaan PT. Astra Agro Lestari Tbk yang terdaftar pada bursa efek Indonesia periode 2018-2020. Populasi penelitian ini adalah laporan keuangan perusahaan PT. Astra Agro Lestari Tbk yang terdaftar diBEI. Sampel dalam penelitian ini laporan keuangan berupa neraca dan laporan laba rugi pada perusahaan PT. Astra Agro Lestari Tbk periode 2018-2020. Teknik analisis data yang digunakan dalam penelitian ini adalah deskriptif kuantatif dan dihitung menggunakan rasio aktivitas dan rasio profitabilitas.Hasil analisis dengan rasio aktivitas pada PT. Astra Agro Lestari Tbk tahun 2018 perhitungan piutang usaha dengan rata-rata perputaran piutang berputar sebanyak 32 kali, tahun 2019 berputar sebanyak 35 kali dan pada tahun 2020 berputar sebanyak 33 kali. Hasil rasio profitabilitas pada PT. Astra Agro Lestari Tbk be…
subject: Articles
  topic: section
creator: Ravena Ravena
creator: Jusmani Jusmani
creator: Totok Sudiyanto
rights: Copyright (c) 2025 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-04-07
publication date: 2025-04-07
starting page: 379
ending page: 387
doi: 10.31851/jmediasi.v7i2.18368

Analisis Pengelolaan Modal Kerja Dalam Upaya Meningkatkan Likuiditas dan Profitabilitas Pada PT. Astra Agro Lestari Tbk yang Terdaftar di Bursa Efek Indonesia (BEI)
type: item
description: ABSTRACT The aim of this research is to identify working capital management to increase liquidity and profitability. The type of research used in this research is descriptive research, namely determining working capital management while assessing liquidity and profitability. This investigation object is PT. Astra Agro Lestari Tbk located at. Pulogadung Industrial Area, Pulo Ayang Raya Street Blok OR Number 1, Jakarta. The data in this study are secondary data, namely financial report data that can be obtained through the official website www.astra-agro.co.id, and the year of observation covers 2019- 2021. The data collection technique used in this research is the collection of data related to studies and documentation in the form of financial reports. The data analysis technique in this research uses financial ratio analysis. According to research, the performance of working capital management can be identified by the following facts: 1) the cash turnover ratio is always lower than the industry standard, the accounts receivable turnover ratio is in good condition because it is higher than the industry standard, the inventory turnover ratio is always in a state of fluctuating, Now in under industry standard. 2) Net working capital is positive, the current ratio and the ratio quickly fluctuate and are now lower than industry standards, and the liquidity ratio is increasing and higher than industry standards. 3) Net profit margin, return on investment and return on equity increase from year to year, but are still lower than the industry level. Keywords: Working Capital, Liquidity, Profitability. ABSTRAK Penelitian ini bertujuan mengidentifikasi manajemen modal kerja untuk meningkatkan likuiditas dan profitabilitas. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif, yaitu menentukan manajemen modal kerja sekaligus menilai likuiditas dan profitabilitas. obyek penyelidikan ini adalah PT. Astra Agro Lestari Tbk terletak di Kawasan Industri P…
subject: Articles
  topic: section
creator: Rahmat Alfandy
creator: Edduar Hendri
creator: Ninin Non Ayu Salmah
rights: Copyright (c) 2025 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-04-07
publication date: 2025-04-07
starting page: 364
ending page: 378
doi: 10.31851/jmediasi.v7i2.18367

Analisis Harga Cryptocurrency, Total Cryptocurrency, Jumlah Transaksi Cryptocurrency Terhadap Keputusan Investasi Aset Cryptocurrency
type: item
description: ABSTRACT This study aims to examine the effect of cryptocurrency prices, total cryptocurrencies, number of cryptocurrency transactions on cryptocurrency asset investment decisions. This study is a quantitative study that has the aim of testing data and presenting answers to various problem formulations regarding the effect of cryptocurrency prices, total cryptocurrencies, the number of cryptocurrency transactions on cryptocurrency asset investment decisions. The sample used in this research is 56 time-series data with a period of one last year, obtained by purposive sampling method. The data used is secondary data obtained through the website https://www.coinmarketcap.com and the data is processed using a software called E-views with data analysis techniques using the Ordinary Least Squarer (OLS) and Error Correction Model (ECM) procedures. The results of this study show that the cryptocurrency price variable, total cryptocurrency, the number of cryptocurrency transactions are significantly positive on cryptocurrency asset investment decisions. Keywords: Aset cryptocurrency, Ethereum, Cryptocurrency. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh harga cryptocurrency, total cryptocurrency, dan jumlah transaksi cryptocurrency terhadap keputusan investasi pada aset crypto. Penelitian ini merupakan studi kuantitatif yang bertujuan untuk menguji data dan memberikan jawaban atas berbagai pertanyaan mengenai dampak harga cryptocurrency, total cryptocurrency, dan jumlah transaksi cryptocurrency terhadap keputusan investasi pada aset crypto. Sampel yang digunakan dalam penelitian ini terdiri dari data, 56 data time series selama satu tahun yang diperoleh dengan metode sampling bertarget. Data yang digunakan adalah data sekunder yang diperoleh dari website https://www.coinmarketcap.com, data dianalisis menggunakan software bernama E-Views dan Ordinary Least Squares (OLS) Teknik analisis data menggunakan metode dan model koreksi kesalahan (ECM) digunakan telah dipros…
subject: Articles
  topic: section
creator: Muhammad Rio Kristiawan
creator: Emma Lilianti
creator: Andri Eko Putra
rights: Copyright (c) 2025 Jurnal Media Akuntansi (Mediasi) https://creativecommons.org/licenses/by-nc/4.0
date: 2025-04-07
publication date: 2025-04-07
starting page: 348
ending page: 363
doi: 10.31851/jmediasi.v7i2.18366