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All Journal International Journal of Financial, Accounting, and Management Akurasi : Jurnal Studi Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Wijayanti, Nanda Ayu
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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EFEKTIVITAS PENERAPAN SISTEM FAKTUR PAJAK ELEKTRONIK SEBAGAI UPAYA PENCEGAHAN FAKTUR PAJAK FIKTIF: PERSPEKTIF REGULATOR Permana, Andika Galih; Wijayanti, Nanda Ayu
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.367

Abstract

The government has required the implementation of an electronic tax invoice system to prevent tax fraud, especially fictitious tax invoices, with the issuance of PER-16/PJ/2014. However, after the implementation of the electronic tax invoice system, there are still cases of fictitious tax invoices. The purpose of this study is to evaluate the effectiveness of electronic tax invoices in preventing fictitious tax invoices from the perspective of the Directorate General of Taxes (DJP). The research methodology used is a case study using a qualitative descriptive approach. The effectiveness of the e-Faktur system in preventing fictitious tax invoices was evaluated based on Delone & Mclean’s IS Success Model and Fraud Prevention Theory. The findings show that the implementation of the electronic tax invoice system has not been effective in preventing fictitious tax invoices. The implementation of electronic tax invoices has not optimally stopped fictitious tax invoice cases because it has not succeeded in identifying manipulative transactions, thus creating opportunities for perpetrators to issue fictitious tax invoices. This research can be used as a consideration for the DJP to improve the performance of the electronic tax invoice system in preventing fictitious tax invoices.
Evaluating the internal control system for managing PBB-P2 receivables in Majene Regency, West Sulawesi Province Arianto, Arianto; Wijayanti, Nanda Ayu
International Journal of Financial, Accounting, and Management Vol. 5 No. 2 (2023): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i2.1328

Abstract

Purpose: This study aimed to evaluate the effectiveness and examine the efforts made to overcome potential internal control system constraints in managing PBB-P2 Receivables in Majene Regency. Research methodology: Data collected through interviews and questionnaire distribution were analyzed using qualitative descriptive analysis to assess the effectiveness of SPI. The analysis also evaluated the constraints and efforts made to overcome SPI’s weaknesses of SPI in managing PBB-P2 Receivables in Majene Regency. Results: The results showed that the internal control system of BAPENDA Majene Regency was not effective in managing PBB-P2 Receivables because of weaknesses in the control and monitoring of environment elements. The implementation of internal controls is hindered by low taxpayer compliance due to inadequate information regarding PBB-P2 Receivables. Another obstacle is the inaccurate calculation of receivables, because it is not supported by clear details. In addition, internal control is hindered by the absence of an up-to-date NJOP. Limitations: This study was limited to the value of PBB-P2 Receivables for Majene Regency during 2016-2020. Contribution: The results are expected to provide additional information regarding the factors influencing the management of PBB-P2 Receivable collection. The findings also provide advice and evaluation for regional governments, especially the Regional Revenue Agency of Majene Regency.
ENHANCING FISCAL TRANSPARENCY AND ACCOUNTABILITY THROUGH IPSAS IN TIMOR-LESTE Maia, Brandolinda Estela dos Santos; Wijayanti, Nanda Ayu
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.33-46

Abstract

This study investigates how International Public Sector Accounting Standards (IPSAS) contribute to fiscal transparency and public accountability in post-transitional states, with a focus on Timor-Leste. As a developing nation emerging from a period of transition, Timor-Leste confronts significant obstacles, including limited human resources, policy inconsistencies, and an underdeveloped accounting infrastructure. Employing a qualitative methodology based on a systematic literature review, the research synthesizes findings from academic studies and policy documents to assess how the adoption of IPSAS leads to more comprehensive financial reporting and greater accountability by enhancing the reliability of fiscal information. The study draws on comparative experiences from Portugal, Indonesia, Ghana, and Myanmar to illustrate common challenges and unique outcomes in the implementation of IPSAS. The key contribution of this research is the development of a conceptual framework connecting IPSAS adoption with improved fiscal transparency and accountability in post-transitional contexts. On a practical level, the study offers policy recommendations aimed at bolstering institutional capacity, strengthening human resources, and improving information technology infrastructure—measures crucial for establishing a robust and sustainable system of public financial management.
Co-Authors Arianto Arianto Maia, Brandolinda Estela dos Santos Permana, Andika Galih