Article Per Year (5 Year)
p-Index From 2021 - 2026
6.639
P-Index
This Author published in this journals
All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Akuntansi Bisnis dan Publik Majalah Ilmiah Warta Dharmawangsa EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan International Journal of Humanities Education and Social Sciences Formosa Journal of Social Sciences (FJSS) Proceeding of The International Conference on Economics and Business The International Conference on Education, Social Sciences and Technology (ICESST) Proceedings of The International Conference on Business and Economics International Journal of Economics and Management Research International Journal of Scientific Multidisciplinary Research (IJSMR) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Basic and Applied Accounting Research Journal International Journal of Economic Research and Financial Accounting International Journal of Economics, Management and Accounting International Journal of Management, Economic and Accounting Jurnal Perpajakan Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi International Journal of Economics and Management Research
Galih Supraja
Universitas Pembangunan Panca Budi
Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

Published : 53 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 53 Documents
Search

 2   3   4   5   6 
Analisis Pengaruh Audit Investigatif Dalam Pengungkapan Fraud Irham, Ardiansyah; Mustaqiem Arja; Poppy Adetiya; Fadia Ananda; Galih Supraja
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 2 (2024): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v5i2.4023

Abstract

Penelitian ini dilatarbelakangi dengan maraknya kejadian penipuan yang merusak citra suatu negara dan merusak pandangan eknomi negara tersebut sehingga negara lain ragu untuk mengeluarkan aset mereka kepada negara tersebut. Salah satu strategi untuk mengungkap aktivitas penipuan tersebut adalah dengan melakukan audit investigatif. Penelitian ini bertujuan untuk menganalisis pengaruh audit investigatif dalam mengungkapkan kondisi penipuan melaui tinjauan literatur dari penelitian terdahulu. Metode penelitian ini menggunakan pendekatan kualitatif deskriptif dengan jenis data sekunder dan teknik pengumpulan data berupa kumpulan penelitian terdahulu yang berkaitan dengan judul peneliti dari database Google Scholar. Berdasarkan hasil dan pembahasan penelitian ini terdapat tujuh penelitian terdahulu yang ditemukan dalam pengaruh audit investigatif terhadap pengungkapan Fraud . Terdapat enam penelitian yang menyatakan audit investigatif berpengaruh signifikan dan positif dalam lingkup Fraud , dan satu penelitian terdahulu yang menyatakan bahwa audit investigatif tidak berpengaruh signifikan dan negatif dalam lingkup Fraud . Berdasarkan penelitian ini maka dapat disimpulkan bahwa audit investigatif berpengaruh signifikan dalam lingkup Fraud .
Factors Inhibiting Land And Building Taxpayer Compliance In Sei Sikambing B Village, Medan Sunggal Afrida Yani Siahaan; Nurhalizah Nurhalizah; Vinka Atira Werdy; Galih Supraja
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.402

Abstract

The Land and Building Tax (PBB) serves as a vital source of regional revenue, supporting essential government initiatives such as infrastructure development, education, healthcare, and various public services. Despite its importance, community compliance with PBB payments in Sei Sikambing B Sub-district remains low. This raises the need to identify the factors hindering compliance and explore strategies to address them. This study aims to uncover the challenges affecting PBB payment compliance and assess the effectiveness of government measures in raising public awareness. A qualitative approach was employed, involving data collection through interviews with residents and staff from the Sei Sikambing B Village office. The findings reveal several key obstacles to taxpayer compliance, including limited public awareness, inadequate enforcement of tax regulations, financial constraints, insufficient dissemination of tax-related information, and inefficiencies in the tax collection system.
Investigation Audit Lilis Dwi Darma; Vebby Anggraeni Novita Sari Purba; Hafsyah Nabila; Tiar Vita Vera Br. Marpaung; Galih Supraja
Formosa Journal of Social Sciences (FJSS) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjss.v3i4.13171

Abstract

Investigative audits play a very important role in identifying violations and fraud that can harm an organization. This study aims to analyze the role of investigative audits in the follow-up of audit reports related to corruption. The investigative audit process carried out using appropriate techniques, such as reserve proof and existence of fraud, allows auditors to collect valid evidence that can be used as initial evidence in investigating corruption. Investigative audit findings that indicate violations must be followed up immediately through applicable procedures, involving related parties, such as law enforcement and internal oversight agencies. The results of this study indicate that investigative audits not only help reveal hidden facts, but also have a significant impact on decision-making regarding sanctions that can be given, either in the form of administrative, civil, or criminal sanctions. Thus, investigative audits have an important contribution in controlling and preventing corruption and maintaining organizational integrity
Investigation Audit Analysis of Fraudulent Financial Reporting Pristy Wulandari; Putri Aditya Lestari; Putri Septiana Br. Sigalingging; Riandi Syahputra; Galih Supraja
Formosa Journal of Social Sciences (FJSS) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjss.v3i4.13172

Abstract

Investigative audit is an important instrument in detecting and exposing financial reporting fraud, including indications of corruption. This audit process includes planning, collecting evidence, analyzing findings, and reporting results comprehensively. This study examines the application of investigative audit techniques, such as reverse proof and in-depth analysis of the modus operandi, causes of deviations, and impacts of violations. The results of the literature study indicate that investigative audits are effective in exposing fraud if carried out with the right method, supported by valid evidence, and the involvement of professional auditors. However, time pressure can affect the auditor's accuracy, thus affecting the quality of findings. Therefore, time management and auditor competency development are key factors in increasing the effectiveness of investigative audits. This study confirms that investigative audits not only play a role in detecting fraud but also support asset protection and improvement of the organization's internal systems
Factors Influencing the Performance Accountability of Government Agencies, Literature Review Pristy Wulandari; Putri Aditya Lestari; Putri Septiana Br. Sigalingging; Riandi Syahputra; Galih Supraja
International Journal of Scientific Multidisciplinary Research Vol. 2 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsmr.v2i12.13164

Abstract

This study aims to analyze the factors that influence the performance accountability of government agencies through a literature review. Based on the results of the study, it was found that the implementation of performance-based budgeting, regional financial management information systems, clarity of budget targets, understanding of accounting, compliance with regulations, and accounting control are the main variables that influence performance accountability. The results of the study indicate that the implementation of performance-based budgeting makes a significant contribution to accountability, especially if supported by appropriate planning, implementation, and reporting. Clarity of budget targets plays an important role in facilitating the accountability process, while understanding of accounting and compliance with regulations strengthen transparency and accountability. An effective financial management information system also has a positive impact, although the implementation of the regional government accounting system shows varying results. These findings underline the importance of planned financial management, consistent implementation, and transparent reporting to achieve optimal performance accountability. This study contributes to improving good governance by emphasizing strategic factors that need to be considered by government agencies
Analysis of Public Sector Financial Reports to Assess Local Government Accountability and Performance Lilis Dwi Darma; Hafsyah Nabila; Fiqri Haikal; Galih Supraja
International Journal of Scientific Multidisciplinary Research Vol. 2 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsmr.v2i12.13167

Abstract

This study aims to analyze public sector financial reports in order to assess the accountability and performance of local governments. Financial reports are one of the important instruments used to describe the financial position and evaluate the performance of public sector entities. In the context of local government, financial reports are the basis for decision making, both for internal government parties and for external stakeholders such as the community, creditors, investors, and the central government. This study uses a descriptive analysis approach and case studies to explore the functions, objectives, and stakeholders related to public sector financial reports. The results of the study indicate that public sector financial reports not only function as a tool to measure financial performance, but also as a medium to increase transparency and accountability in regional financial management. In addition, public sector financial reports are also an important reference in decision making related to public policy and regional development. Comparison with the private sector shows significant differences in terms of focus, accountability, and supervision of financial reports. This study provides recommendations for improving the public financial accounting and reporting system in order to create more efficient and accountable management at the local government level
PENGARUH PROGRAM PENGAMPUNAN PAJAK TERHADAP EFEKTIVITAS PENERIMAAN PAJAK DI INDONESIA , Galih Supraja
JURNAL PERPAJAKAN Vol 1 No 2 (2020): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

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

Abstract

This study aims at testing the influence of tax amnesty program toward the effectiveness of tax revenue at KPP in Indonesia. The data sources in this data are secondary data of tax revenue from all KPP in Indonesia in 2015 and 2016. The samples used in this data are tax revenue from 341 KPP offices. The data analysis methods are descriptive analysis and verification analysis. The hypothesis in this study is tested using paired sample t-test. It shows that tax amnesty does not significantly influence the effectiveness of tax revenue in KPP in Indonesia. The test reveals that out of 341 KPP offices, there are only 53 KPP offices (16%) whose tax revenue is effective, whereas the revenue from 288 KPP offices (84%) is not yet effective.
Income Tax 21, Understanding, Subject, And Calculation Of Tax On Taxpayer's Income Hafidz Sagala; Fayakhun Wibisono; Rahmadi Zikri Chandra; Zahira Naswa; Ramadani Ramadani; Rizky Natasya; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.344

Abstract

This article aims to explain that income tax 21 is a tax imposed by domestic taxpayers who are usually in the form of salaries, wages, allowances, and other payments. this article also provides a thorough understanding of the subject, object, and calculation of income tax 21 (PPH 21). This article uses a quantitative descriptive approach method, because this method is suitable for exploring, explaining, and analyzing various concepts related to income tax 21. the results of the discussion of this article provide us with insight into the importance of understanding income tax 21 for employers and employees in fulfilling their obligations as taxpayers in accordance with Indonesian tax regulations and by knowing how the income tax 21 mechanism we can avoid errors in tax withholding and reporting. this article explains how income tax 21 is subject to progressive rates ranging from 5% to 35% rates depending on the amount of Taxable Income (PKP)
Comprehensive Analysis Of Income Tax Article 23 Based On Literacy In Various Companies In Indonesia Ahmad Fais El Wajdi; Anggara Ramadhansyah; Devi Liana; Khairunnisa Agustin; Rizki Purwanti; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.347

Abstract

Income Tax Article 23 (PPh 23) is one of the important instruments in the Indonesian taxation system that  targets deductions on income from capital, services, or gifts and awards. This study aims to review the  implementation, calculation, recording, and reporting of PPh 23 based on studies that have been conducted in  various companies such as PT Semara Perkasa Lestari, PT Store Sent e-Logistik Indonesia, Perum Bulog, PT Grin Kar Indonesia, and PT Perkebunan Nusantara Enam. The method used is a literature study of relevant journals, tax regulations such as Government Regulation No. 36 of 2008, and the practice of implementing e-Bupot Unification. The results of this study indicate significant challenges in terms of compliance, technical  mastery of calculations, and adaptation to electronic reporting systems. This study recommends increasing  socialization and training for business actors and optimizing the e-Bupot system. This study is expected to be a reference for academics, tax practitioners, and taxpayers in understanding and implementing PPh Article 23  more appropriately and efficiently.
Getting to Know PPnBM: Sales Tax on Luxury Goods and the Impact on the Automotive Industry, Indonesia Mira Agustia; Siti Zahara; Olivia Deslovita Br, Ginting; Kartika Sari; Karnisa Maharani; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.349

Abstract

This study aims to determine the impact of Luxury Goods Sales Tax (PPnBM) on the automotive industry in Indonesia. This study uses a literature study method by analyzing data from literature sources. The results of the study indicate that PPnBM has positive and negative impacts on the automotive industry. The positive impacts are increasing state revenue, regulating income distribution, encouraging the local automotive industry, and increasing public awareness of the importance of paying taxes. However, the negative impacts are affecting employment in the automotive industry and increasing unemployment.  
Co-Authors Abel Desiyanti Manik Adek Wahyuni Safitri Afrida Yani Siahaan Ahmad Fais El Wajdi Alfan Prihandiki Allika Ayu Diah Pitaloka Alya Safana Amanda Putri Aisyah Anastasia Eka Wardani Anastasia Eka Wardani Andini Syahputri Andranida, Azfah Citra Anggara Ramadhansyah Anisa Giawa Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Khairiah Annisa Putri Annisa Ramadhani Siregar Ardia Theresia Br Pasaribu Ari Irawan Ariyanta Maulana Sitepu Audi Elshinta Gading Ayunda Aulia Ayunda Aulia Bela Amanda Putri Cindy Syahputri Dea Ramadhani Devi Liana Dinda Khairani Dinda Lutfiah Dito Aditia Darma Nasution Dwi Salsabila Ilham Fadia Ananda Farah Soufika Thahirah Fayakhun Wibisono Fiqri Haikal Grace Mariana Makdalena Habiba Habiba Hafidz Sagala Hafsyah Nabila Icha Santika Ignasius Grendo K Panggabean Inez Adelia Lapian Irham, Ardiansyah Joli Valentino Simorangkir Junawan, Junawan Karnisa Maharani Kartika Sari Khairani Agustin Khairani Yahya Khairun Niswa Khairunnisa Agustin Licerman Hulu Lilis Dwi Darma Lita Hepika Ginting M Irham Ardiansyah S M. G. Fahluzi M. Irvan Tanjung Melani Pitria Meriana Buulolo Mika Debora Br Barus Mira Agustia Morina Simanjorang Muhammad Mahardika Chandra Muhammad Maulida Haikal Nawawi Mustafa Mustafa Mustaqiem Arja Mutiara Ramadani Nabilla Putri Anggreani Nailla Yuwanadlin Nopa Rohmendena Bintang Novi Fitriani Noviani Noviani Nur Wahida Agustin Siregar Nurhalizah Nurhalizah Olivia Deslovita Br, Ginting Ovami, Debbi Chyntia Pasya Namira Perisai Surbakti Poppy Adetiya Pristy Wulandari Puji Aloina Br Ginting Putri Aditya Lestari Putri Balqis Putri Najwa Amalia Putri Septiana Br. Sigalingging Rahmadi Zikri Chandra Ramadani Ramadani Rara Dena Suganda Riandi Syahputra Ridho Yoandika Rizki Purwanti Rizky Natasya Roma Grecia Simamora Rustam Efendi Sarah Obadia Ivana Sarah Vika Sabrina Sebrina Handayani Sela Indriani Sheila Nur Aulia Shindy Aulia Siti Nur Hidayah Siti Zahara Sonia Helena Purba Sri Andini Cahyant Sulastri Destriani Panjaitan Suriai Lafau Syafira Cahya Ramadhani Syakila Niswatul Khaira Tia Novira Sucipto Tiar Vita Vera Br. Marpaung Vebby Anggraeni Novita Sari Purba Vinka Atira Werdy Willy Febrian Sipayung Yerisma Welly Zahira Naswa Zaskia Zahira Zikra Nurul Annisah