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All Journal Jurnal Keuangan dan Perbankan Jurnal Pemberdayaan Masyarakat Madani (JPMM) Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Engagement and Empowerment (IJE2) Jurnal Karya Abdi Masyarakat Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Indonesia Economic Journal
Khairunnisa, Hera
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Esensi Pengendalian Internal Pada PT XYZ Otomotif Dalam Perspektif Fenomenologi Al Salam, Faris; Anwar, Choirul; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.08

Abstract

This research was conducted with the aim of exploring internal control at XYZ automotive company in general administration department. The sampling technique in this research used purposeful sampling that consist of four informants. This research uses a phenomenological approach using John W. Creswell's research design which focuses on narrative research exposure in proposing the application, effectiveness and meaning in internal control. The results of this study demonstrates that effective internal control requires integrity, consistency, transparency, proper risk assessment, effective communication and continuous monitoring. Key factors are people, technology and KPIs, with benefits in efficiency, effectiveness and maintaining the company's reputation. The main challenges are resistance to change, communication, technology and law. The values of integrity and professionalism are important for consistent internal control.
Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Emisi Karbon pada Perusahaan BUMN Lasmiati; Pahala, Indra; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.09

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, kinerja lingkungan, profitabilitas dan Leverage terhadap pengungkapan emisi karbon pada perusahaan Badan Usaha Milik Negara (BUMN). Tingkat pengungkapan emisi karbon diukur dengan menggunakan checklist carbon emission disclosure. Penelitian menggunakan data sekunder yang bersumber dari laporan keuangan, laporan keberlanjutan dan laporan peringkat PROPER dari perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) serta berpartisipasi pada program PROPER selama tahun 2016-2022. Sebanyak 98 sampel observasi terpilih melalui teknik purposive sampling yang diolah dengan analisis regresi data panel menggunakan Eviews 12. Berdasarkan hasil penelitian ditemukan adanya pengaruh positif ukuran perusahaan terhadap pengungkapan emisi karbon, sementara Leverage ditemukan memiliki pengaruh negatif terhadap pengungkapan emisi karbon. Namun, kinerja lingkungan dan profitabilitas tidak secara signifikan memiliki pengaruh terhadap pengungkapan emisi karbon. Kata Kunci: Pengungkapan Emisi Karbon, Ukuran Perusahaan, Kinerja Lingkungan, Profitabilitas, Leverage
Pengaruh Penghindaran Pajak, Kualitas Audit, Intensitas Modal, dan Leverage Terhadap Biaya Utang Kristanti, Ribka Angelina; Hasanah, Nuramalia; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.03

Abstract

The purpose of this study is to ascertain how tax avoidance, audit quality, leverage, and capital intensity affect cost of debt. With a total observation sample of 170, this study analyzes secondary data from financial reports in the energy and raw materials sectors (mining companies) listed on the Indonesia Stock Exchange (BEI) for the 2018–2022 timeframe. Purposive sampling is used in the sampling procedure, and panel data regression is analyzed using the Eviews 12 program. Therefore, the cost of debt is unaffected by tax avoidance, capital intensity, or leverage. Cost of Debt is negatively impacted by audit quality.
Analisis Pelaporan dan Pertanggungjawaban Bantuan Sosial pada Laporan Keuangan Pemerintah Kota Bekasi Tahun 2019 - 2022 Amanda, Delia Rana; Perdana, Petrolis Nusa; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.05

Abstract

The significant increase in the allocation of social assistance funds is a problem in Bekasi City. As the amount of funds allocated increases, the risk of misuse or waste may also increase. The purpose of this study is to analyze the policy on the budget used for social assistance and find out the regulatory basis. As well as knowing the reporting and accountability system of the realization or implementation of the social assistance budget at the Bekasi City Government in 2019 - 2022. This research uses a descriptive qualitative research design. The data used in this study are secondary data. The sample used in this study is the Bekasi City Regional Revenue and Expenditure Budget Realization Report 2019 - 2022. Analysis of documents used in this study such as: Budget Realization Report (LRA), documentation related to social assistance, and online data sources. The results showed that the policies and systems for reporting and accountability of Social Assistance (Bansos) in Bekasi City still have several weaknesses and obstacles that need to be strengthened.
Peran Spesialisasi Industri Auditor dalam Memoderasi Pengaruh Audit Tenure dan Ukuran KAP terhadap Audit Report Lag Misnawati; Nindito, Marsellisa; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.12

Abstract

This study aims to determine the role of auditor industry specialization in directing the impact of audit tenure and size of Public Accounting Firm on audit report lag. Sampling was carried out with the aim of purposive sampling. Panel data regression analysis was used to test the hypothesis, and the sample size included 30 energy sector companies listed on the Indonesia Stock Exchange between 2021 and 2023 with outlier data. Based on the findings of this study, audit report lag is significantly affected by auditor industry specialization and tenure, but not by the size of the Public Accounting Firm. While auditor industry specialization does not moderate the effect of Public Accounting Firm size on audit report lag, it does moderate the effect of audit tenure on audit report lag.
Analisis Kinerja Keuangan Desa Bojonggede dari Tahun 2018 - 2022 Febriano, Muhammad Rasya; Gurendrawati, Etty; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.15

Abstract

This research aims to determine and analyze the health and financial performance of the village government in Bojonggede for the 2018-2022 budget period. This research uses various financial ratios that are useful for measuring financial performance, namely the Degree of Decentralization Ratio, Financial Independence Ratio, Efficiency Ratio and Effectiveness Ratio, and this research adds income growth to Total Income. This research is a type of qualitative descriptive research using secondary data and interviews with the Head of Village Government in the form of a Village Government Revenue and Expenditure Budget Realization Report (APBDes) in Bojonggede for the 2018-2022 budget period. The Financial Performance of the Village Government in Bojonggede Regency based on the Degree of Decentralization Ratio has a low level of capability, the Financial Independence Ratio has a very low level of independence and has an instructive relationship, the Results of the Effectiveness Ratio have an effective level, while the results of the Efficiency Ratio have a less efficient level. For the Income Growth Ratio whose value fluctuates, either up or down.
Analisis Peran Relawan Pajak Dalam Meningkatkan Kepatuhan Pelaporan Wajib Pajak Orang Pribadi Ava Indriani; Utaminingtyas, Tri Hesti; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.06

Abstract

This research aims to analyze the role of tax volunteers in 2023 in increasing individual taxpayer reporting compliance at KPP Pratama Pasar Rebo. The research method used in this research is qualitative descriptive analysis. The choice of qualitative research design in this study was to reveal events and facts that are relevant to the research title, so that the author can represent the data that has been collected regarding the role of tax volunteers in increasing wpop reporting compliance at KPP Pratama Pasar Rebo. The analysis technique used in this research is a qualitative analysis technique. Data collection techniques were carried out using observation, interview and documentation techniques. The research results show that the involvement of tax volunteers in reporting the Annual SPT at KPP Pratama Pasar Rebo has a very important role. The involvement of tax volunteers is considered very helpful and has a positive impact on taxpayers' understanding, shortens queuing time, and increases reporting efficiency. Similarly, based on documentation and interviews conducted by researchers with Tax Extension Staff, Tax Volunteers from Uhamka and Tax Volunteer Advisors, it shows that the services provided by tax volunteers can realize wpop compliance in reporting Annual Tax Returns. However, the increase in individual taxpayers with the involvement of tax volunteers in reporting Annual Tax Returns at KPP Pratama Pasar Rebo still requires improvement. This shows that there are still obstacles and needs for improvement in increasing the effectiveness of tax volunteer involvement, socialization is not yet optimal, tax volunteer skills development is low, and aspects of service quality still need to be improved.
Analisis Rasio Keuangan Pada PT. Garuda Food Periode 2019-2022 Tondang, Petrus Delpansius; Musyaffi, Ayatulloh Michael; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.08

Abstract

This study analyzes PT. Garuda Food Putra Putri Jaya Tbk's financial performance from 2019 to 2022, focusing on the snack food industry. The Covid-19 pandemic significantly impacted the company in 2020, leading to decreased sales and net profit, but it recovered in 2021 with substantial growth in both metrics. Financial ratios including liquidity, solvency, profitability, and activity indicate stable liquidity and solvency but highlight a decline in return on investment (ROI) and return on equity (ROE), suggesting a need for enhanced efficiency and profitability. Short-term recommendations include improving debt management and focusing on product innovation. Medium-term strategies involve boosting operational efficiency and increasing branding efforts, while long-term plans emphasize investing in technology for production efficiency and diversifying product portfolios. These measures aim to ensure sustainable growth and strengthen the company's market position amidst evolving business challenges.
THE EFFECT OF FINANCIAL DISTRESS, PROFITABILITY, AND SOLVENCY ON AUDIT REPORT LAG WITH AUDIT COMMITTEE AS MODERATING VARIABLE Putra, Mario Pratama; Nindito, Marsellisa; Khairunnisa, Hera
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of financial distress, profitability, and solvency on audit report lag with an audit committee, and examine the role of the audit committee as a moderating variable. The sampling technique used a non-probability sampling method with a purposive sampling approach. The data used is secondary data sourced from the annual reports of non-primary consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The analysis technique used is panel regression with Moderated Regression Analysis (MRA) using Eviews 13 and Microsoft Excel software. The results showed: (a) financial distress has no effect on audit report lag; (b) profitability has no effect on audit report lag; (c) solvency has a negative effect on audit report lag; (d) audit committee has a negative effect on audit report lag; (e) the audit committee cannot moderate the effect of financial distress on audit report lag; (f) the audit committee cannot moderate the effect of profitability on audit report lag; (g) the audit committee is able to moderate the effect of solvency on audit report lag.
USULAN PENERAPAN ISAK 335 DALAM PENYAJIAN LAPORAN KEUANGAN YAYASAN KESEJAHTERAAN KARYAWAN DAN PENSIUNAN BANK X Syamsulhadi, Luthfi; Khairunnisa, Hera; Muhammad Zairin, Gentiga
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.837

Abstract

This study aims to analyze the accounting cycle and SWOT in the accounting cycle applied at YKKP Bank X, as well as to analyze the presentation of financial statements as of January 31, 2024 made by YKKP Bank X and provide suggestions regarding the presentation of YKKP X's financial statements for 2024 in accordance with ISAK 335. This study uses a qualitative approach with a case study research method. The data sources used are primary data and secondary data. The data analysis techniques used in this study are data reduction, data display, and drawing conclusions. The results of the study obtained are that the accounting cycle applied at YKKP Bank X is in accordance with SAK ETAP. The application of the SWOT matrix related to the results of the SWOT analysis in the accounting cycle applied at YKKP Bank X produces the Strengths-Threats (ST) strategy and the Weaknesses-Threats (WT) strategy. This study also presents the financial statements of YKKP Bank X for 2024 which have been adjusted to ISAK 335 which consists of a statement of financial position, a statement of comprehensive income, a statement of changes in net assets, a cash flow statement, and notes to the financial statements
Co-Authors Adillah, Fiqih Al Salam, Faris Alisha Putri, Siti Amanda, Delia Rana Anindhita, Wirarti Aria, Dimas Fajar Armeliza, Diah Arthawan, Ezzra ATI SUMIATI, ATI Ava Indriani Choirul Anwar Destria Kurnianti Dewi Wulandari Dinata, Andi Iskandar Dwi Handarini, Dwi Eka Jaya, Tresno Etty Gurendrawati, Etty Fahrizal, Rifki Febriano, Muhammad Rasya Fhadira, Dinda Marsa Filia, Zefania Marshanda Ghani, Muhammad Naufal Haneul Hasiholan, Andreas Hidayat, Rifka Fauzia Husna, Qonita Af'idatul I Gusti Ketut Agung Ulupui Indra Pahala Intan Permatasari Irawan, Kania Allya Johari, Razana Juhaida Juliyanti, Indri Karuniana Dianta Arfiando Sebayang Kristanti, Ribka Angelina Kusuma, Dwi Linda Lasmiati Malzara, Vidia Ratu Balqis Marsellisa Nindito, Marsellisa Marsofiyati Marsofiyati Misnawati Muhammad Nur Adli Muhammad Yusuf Muhammad Zairin, Gentiga Mundhiharno Musyaffi, Ayatullah Michael Musyaffi, Ayatulloh Michael Naeda, Naeda Shifa Silvia Nasution, Hafifah Nathania, Stephanie Ni Made Divani Safitri Nur Fadirah, Amanda Nuramalia Hasanah Pertiwi, Sekar Ayu Petrolis Nusa Perdana, Petrolis Nusa Prakoso, Muhammad Iqbal Putra, Mario Pratama Rahmat, Muhammad Aditya Alyusri RATNA SETYANINGSIH Respati, Dwi Kismayanti Rida Prihatni Rizki Firdausi Rachma Dania safitri, gita Sari, Rini Nurmala Saw Tek Wei, Andrew Sidabutar, Joy Darlene Siregar, M. Edo S. Sudiati, Rochma Surya Anugrah Suryono, Windy Permata Susilawati, Elis Suwarni, Karina Syamsulhadi, Luthfi Tondang, Petrus Delpansius Tri Hesti Utaminingtyas, Tri Hesti Umi Widyastuti Utaminingtyas , Tri Hesti Yaacob, Mohd Hasimi Yuda Zakaria , Adam Zakaria, Adam Zamifa, Fauziah