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All Journal JDM Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Akuntansi Krida Wacana Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Dinamika Ekonomi dan Bisnis Scientific Journal of Reflection : Economic, Accounting, Management and Business SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JIA (Jurnal Ilmiah Akuntansi) Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Sekretari Universitas Pamulang Jurnal Proaksi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Accounting Profession Journal (APAJI) Open Access Indonesia Journal of Social Sciences Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Open Access Indonesia Journal of Social Sciences Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Creative Student Research PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Adijaya Multidisiplin Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi Journal of Ekonomics, Finance, and Management Studies International Journal of Islamic Business and Economics (IJIBEC)
Agus Munandar
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

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Menyingkapi Penerapan PSAK116 Terhadap Rasio Keuangan Berbasis Kemampuan Bayar: Studi Kasus Pada PT Mitra Adiperkasa Tbk Rizaldi, Fredy; Agus Munandar
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/f7dssp68

Abstract

The adoption of PSAK 116 changes the accounting treatment of leases by recognising right-of-use assets and lease liabilities, replacing operating lease expenses with depreciation and interest. These changes have a direct impact on ability-to-pay financial ratios such as Debt Service Coverage Ratio (DSCR) and Net Debt to EBITDA. This study analyses the financial statements of PT Mitra Adiperkasa Tbk (MAPA) for 2019-2024 using a descriptive-comparative and simulation approach in case PSAK 116 is not applied. The results show a technical increase in EBITDA due to PSAK 116, which has an effect on the apparent improvement of DSCR and Net Debt to EBITDA. Simulations using the PSAK 30 approach show more conservative and realistic ratios. These findings highlight the importance of understanding the impact of accounting standards on ratio interpretation and credit decision-making.
TANTANGAN DAN PELUANG HILIRISASI NIKEL BAGI PERUSAHAAN TAMBANG DI INDONESIA Ahmad, Ardian; Agus Munandar
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i2.281

Abstract

Indonesia, being the world's largest producer and exporter of nickel, faces challenges in maximizing the added value of this resource. The raw nickel ore export ban policy, which was introduced to support downstreaming, aims to increase state revenue, create jobs, and diversify the economy towards high-tech sectors. The study used both descriptive qualitative approaches and SWOT to evaluate the impact of the policy. It focuses on barriers, opportunities, and implications for the local economy. The results show that the downstream sector has great potential to strengthen Indonesia's position in the world market through the development of nickel-based industries, but requires large investments in technology and infrastructure. The risks faced include international pressure and environmental damage associated with mining activities that require sustainable processing strategies, with the downstream policy Indonesia is expected to become a key player in the international market (electric vehicles and global energy storage technology).
Profitability as an Intervening Variable in the Factors Affecting Firm Value Purwaningrum, Dwi; Agus Munandar
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i2.336

Abstract

Orientasi dilakukannya studi ini ialah untuk menguji dampak Efisiensi Modal Kerja, Likuiditas, dan Pengungkapan Keberlanjutan pada Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening. Efisiensi modal kerja diukur dengan WCT, likuiditas menggunakan Current Ratio, profitabilitas dengan NPM, dan Nilai Perusahaan dengan Tobin's Q. Sumber data adalah laporan finansial perusahaan tahun 2017 sampai dengan 2022. Sampel penelitian yaitu entitas yang terdaftar di LQ 45, Uji pengaruh menggunakan regresi data panel. Hasil uji F statistik membuktikan bahwa efisiensi modal kerja (X1), likuiditas (X2), dan pengungkapan keberlanjutan (X3) berdampak pada profitabilitas (Z). Secara simultan, X1, X2, X3, dan Z mempengaruhi Nilai Perusahaan (Y). Berdasarkan uji T parsial efisiensi modal kerja tidak brkorelasi pada profitabilitas, tetapi berkorelasi positif pada nilai perusahaan. Likuiditas signifikan pada profitabilitas dan nilai perusahaan dengan nilai coefisien yang positif. Laporan keberlanjutan secara parsial berdampak pada profitabilitas dan nilai perusahaan. Profitabilitas berdampak pada Nilai Perusahaan. Profitabilitas tidak dapat memediasi efisiensi modal kerja, likuiditas, dan laporan keberlanjutan pada nilai perusahaan.
PERAN BELANJA MODAL SEBAGAI VARIABEL MEDIASI Alfian Agustiar; Agus Munandar
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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

Abstract

Penelitian ini bertujuan untuk meguji Pendapatan BLUD (X1), DAK Kesehatan (X2) dan PAD (X3) terhadap Kinerja Keuangan (Y) dengan belanja modal (Z) sebagai variabel intervening di Puskesmas Kabupaten Lamongan periode 2018-2021. Metode kajian yang dipergunakan ialah metode deskripsi dengan data kuantitatif. Non probability sampling merupakan metode pengambilan sampel yang menggunakan seluruh Puskesmas yang ada di Kabupaten Lamongan, dengan jumlah populasi sebanyak 33 Puskesmas. Uji statistik mengunakan regresi data panel dengan Uji Statistik Econometric Views. Hasil kajian menunjukkan bahwa secara parsial, Pendapatan BLUD, DAK, dan PAD memiliki pengaruh terhadap Belanja Modal. Secara parsial variabel Z dan seluruh variabel X berpengaruh terhadap variabel Y (Kinerja Keuangan). Variabel belanja belanja modal (Z) berhasil memediasi pengaruh variabel X terhadap variabel Y
Unsur-Unsur yang Menentukan Otonomi Finansial Daerah Olin, Maria Novita; Agus Munandar
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i2.338

Abstract

Penelitian ini dimaksudkan untuk mengeksplorasi kontribusu variabel pajak daerah, retribusi daerah, tingkat pertumbuhan ekonomi, dan belanja modal pada tingkat kemandirian keuangan daerah pada tingkat kabupaten/kota di wilayah Provinsi NTT selama rentang waktu 2017 hingga 2021. Studi ini bersifat kausal, yang berfokus pada analisis hubungan sebab-akibat antara berbagai fenomena serta memberikan representasi deskriptif terhadap gejala yang diteliti. Jenis data yang diolah dalam riset ini adalah data kuantitatif yang mencakup pajak daerah, retribusi daerah, tingkat pertumbuhan ekonomi, belanja modal, dan tingkat kemandirian keuangan daerah. Data tersebut bersumber dari laporan realisasi keuangan selama lima tahun (2017-2021) dari 22 kabupaten/kota di Provinsi NTT. Populasi pada kajian ini meliputi seluruh pemerintah kabupaten/kota di Provinsi NTT, dan sampel yang digunakan juga terdiri dari 22 kabupaten/kota tersebut. Teknik pengambilan sampel dengan metode nonprobability sampling. Temuan penelitian mengungkapkan bahwa pajak daerah dan retribusi daerah memiliki dampak positif pada kemandirian keuangan daerah, sementara tingkat pertumbuhan ekonomi dan belanja modal tidak menunjukkan pengaruh positif pada kemandirian keuangan daerah.
Analisis Dampak Kebijakan PENG-6/SP/2024 terhadap Implementasi e-Tax Court di Pengadilan Pajak Budi Mulia Kurniawan; Agus Munandar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9316

Abstract

The mission of the Tax Court is to establish itself as an accessible judicial institution for all seekers of justice. On July 31, 2023, the Chairman of the Tax Court launched the e-Tax Court information system through the issuance of PER-1/PP/2023. The e-Tax Court has been operational for a year, however the rate of appeal and lawsuit submissions through the system has not yet reached 80%, as in October 2024, the rate was only 57.14%. The implementation of the e-Tax Court appears to be far from optimal, because there are still many taxpayers who appeal manually either directly to the Tax Court office of 25.53% and by post 17.51%. Based on monitoring and evaluation results, the Secretary of the Tax Court issued Announcement No. PENG-6/SP/2024 on October 30, 2024, which limited in-person submission services and redirected them to assistance services for electronic filings via the e-Tax Court. One month after the announcement, appeal and lawsuit submissions via the e-Tax Court increased significantly by 24.32%, reaching 81.46%. This study aims to identify the benefits perceived by taxpayers, evaluate the implementation trends of the e-Tax Court from January to April 2025, and analyze the policy’s impact on the achievement of e-Tax Court implementation using a descriptive quantitative approach. The findings indicate that the e-Tax Court enhances time and cost efficiency, that restricting manual access helps accelerate implementation, and that a top-down policy effectively influences taxpayer behavior
Transformasi Digital Layanan Kuasa Hukum di Pengadilan Pajak: Studi Kasus Sebelum dan Sesudah Implementasi Sistem Online Ameliya Silaning Utami; Agus Munandar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9317

Abstract

The latest law enforcement license PER-01/PP/2024 dated April 12, 2024 became one of the momentum of change in the modernization of judicial services, especially the Tax Court as the only judicial institution to handle tax disputes specifically in Indonesia. This is done to improve the quality of administrative services through the implementation of a more effective and efficient system while strengthening legal certainty for service users. The Rule replaces the previous provisions of PER-01/PP/2018 which governs the order of the application of legal authority permission in the Tax Court. The study aims to analyze the implementation of the information system of Legal Power Permit (IKH) before and after digitization. The method used is qualitative analysis by conducting literature studies, reviewing business processes, benefits and constraints on the use of IKH information systems online. The results of the analysis show that the system provides ease of access, improves transparency and efficiency of services that can ultimately improve user satisfaction. Limitations in digital literacy of service users are identified as the main obstacles in the implementation of the system that directly impacts the high rate of return of legal authorization permits due to document inconsistencies. This study has limitations in the form of no scientific study that in-depth discusses the IKH online information system in the Tax Court. The results of this study are expected to help identify problems, encourage information transparency, provide socialization recommendations and training aimed at improving the quality and utilization of the system to the maximum.
Document Management System (DMS) dalam Mendukung Kinerja Audit Internal Perusahaan: Analisis Literatur Vicki Herdiawan; Agus Munandar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9321

Abstract

Document Management System (DMS) is an application of information technology that plays an important role in electronic document management. This study aims to evaluate the effectiveness of DMS in supporting the company's internal audit performance. The research method used is a literature review and bibliometric analysis of relevant articles for the 2021-2024 period. The results showed that the Document Management System (DMS) significantly contributed to speeding up the company's internal audit process, improving data accuracy, and reducing the risk of losing important documents. The success of the Document Management System (DMS) implementation is strongly influenced by management support and technological readiness in the company. This research provides a positive impact that the Document Management System (DMS) affects the effectiveness of internal audit work, especially if supported by implementation policies and user training.
Co-Authors Abdul Ghafar Ismail Adinda Nilawati Afvia Diyun Agnes Fanny Laurent Agus Angling Kusumah Ahmad Ahmad, Ardian Akhmad Yani Alfian Agustiar Ameliya Silaning Utami Ana Damayanti Andrew Pandowo Aritonang, Ramona Aulia Safira Azmi Kurnia Izzati Budi Mulia Kurniawan C Susi Maryanti Dara Putri Junianti Diana Frederica Dojeng Meisi Koo Edwin Wiguna Edwin Wiguna Effendi Tjahjadi Eka Setiawati Elfrida Ratnawati Elisabeth Angelina Eva Triyana Faridatul Munawaroh Fitri Aamalia Al Thaaf Franki Slamet Frischa Sonawaty Theresia Sianturi Gusriantho Mendrofa Inne Leomora Agnes Sinaga Intani Dwita Risanti Jenneka Ika Sarundayang Kemas Dedy Kusdianto Kesuma Dewi Safitri Lestari Lestari Liauwi, Sandelia Lutfiyana, Evi Maria Evana Maria Iza Mayang Lutfitasari Mila Sari Mohammad Soleh Nurzaman Mohammad Soleh Nurzaman Mubarokah Mussa, Nelcie Valensya Nabila Alifa Putri Nanda Vito Nathalia Sherly Niftahul Janah Novi Anisfujiyati S Novita Rahmawati Putri Noviyanti Alawiyah Nurah Haerani Nurul Izzah, Aulia Nurwijayanti Olin, Maria Novita Pratama, Gilang Surya Purwaningrum, Dwi Pusaka, Semerdanta R. Dian Wirdiansyah Rashidi Amin Ratna Dewi Sari Renal Alvian Rendra Rukmana Rhian Indradewa Rhosilah Rizaldi, Fredy Rizki Sari Eka Putri Rizky Meydina Rosmina Rosmina Safira Putri Wulandari Salwa Latifa Putri Santy Wijaya Sari, Ratna Dewi Setia Utami Amien Sharontamiwisa Adel Mangkay Shidky Aygarini Siswantoro, Dodik Stellavia Claudia Santosa Temmy Uus Nursyamsu Vicki Herdiawan Villery Cristina WAHYU DIANA Wita Yulita