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All Journal Jurnal Surya Medika JURNAL PENDIDIKAN TAMBUSAI EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Enrichment : Journal of Management Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) International Journal of Social Science, Education, Communication and Economics Research in the Mathematical and Natural Sciences Jurnal Manajemen dan Bisnis JAKPI Priviet Social Sciences Journal AGROTEKBIS: Jurnal Ilmu Pertanian Frasa: Jurnal Keilmuan Bahasa, Sastra dan Pengajarannya
Selfiani Selfiani, Selfiani
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THE EFFECT OF HUMAN CAPITAL ON FINANCIAL PERFORMANCE WITH CORPORATE SUSTAINABLE GROWTH AS A MODERATING VARIABLE Selfiani, Selfiani
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4086

Abstract

In facing the era of globalization which is marked by the rapid development of the economy in Indonesia today, companies can further improve their performance in order to survive in the face of economic developments that are always changing rapidly and dynamically. In the face of an economy that is always changing rapidly and dynamically, companies can also grow companies in a sustainable manner. To test and analyze the influence of Human Capital on Financial Performance. To test and analyze the effect of Corporate Sustainable Growth on moderating the relationship between Human Capital and Financial Performance. The population in this study are Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX). A sample of 35 companies from 100 Kompas100 Index companies listed on the Indonesia Stock Exchange in 2021. This study uses a quantitative approach and tools for hypothesis testing using SPSS software. With classical assumption test, normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. The results of this study are multiple regression analysis that human capital has a greater influence on financial performance than the company's sustainable growth. Human capital has a positive effect on financial performance, Corporate Sustainable Growth strengthens the relationship between Human Capital and Financial Performance.
PENGARUH PENERAPAN SISTEM E-FILLING DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SANKSI PAJAK SEBAGAI VARIABEL PEMODERASI Prayoga, Gilang Bagus; Selfiani, Selfiani; Surya, Patricia Kartika; Lumbantobing, Sabar Pardamean
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.5088

Abstract

The government implements a tax collection system based on self-assessment or known as A system for self-evaluation. The system for self-evaluation is a system where It is trusted that taxpayers will compute and submit their own taxes owed by Taxpayers, while the tax officers themselves are tasked with supervising it. This implies that the accomplishment or inability of this system is largely decided by the compliance of Taxpayers and optimal supervision from the tax authorities themselves (Utrimi, 2021). In order to ascertain how the e-filing system's adoption has affected taxpayer compliance, To ascertain how tax knowledge affects taxpayer compliance, to evaluate and assess the impact of taxes sanctions moderating the connection between compliance of taxpayers and the adoption of electronic filing, In order to examine and assess how tax penalties affect the connection between the taxpayer and compliance and tax knowledge, to ascertain how tax penalties affect compliance of taxpayers. This research approach makes use of numerical data and primary data, the sample used is respondents in the central LPP TVRI environment. 110 respondents make up the sample size, and the data technique makes use of SPSS software version 25. Descriptive statistics, validity testing, and reliability are the methods of analysis that are employed. testing, hypothesis testing. Research results The LPP TVRI office's there is no impact on taxpayer compliance. by the presence of e-filing; taxpayer compliance is impacted by tax knowledge; the connection between electronic filing implementation as well as taxpayer adherence is weakened by tax penalties; the connection between tax knowledge and taxpayer compliance at the LPP TVRI office is strengthened by tax sanctions; and taxpayer knowledge at the LPP TVRI office is not impacted by tax penalties.
PENGARUH IMPLEMENTASI SISTEM CORETAX DAN AKUNTABILITAS TERHADAP TRANSPARANSI PERPAJAKAN DI INDONESIA Lestari, Riska Amelia; Selfiani, Selfiani
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5740

Abstract

This research aims to investigate the implementation of the Integrated Tax Administration System (Coretax) introduced by the Indonesian government in early 2025. Using an integrated digital platform, Coretax aims to improve the effectiveness and transparency of tax administration. Access issues, technical glitches, and data inconsistencies remain obstacles in this system. This study involved 50 respondents consisting of individual taxpayers, corporate taxpayers, and employees of the Directorate General of Taxes who had used Coretax for at least six months. This study used a quantitative approach with multiple linear regression analysis. To evaluate the implementation of Coretax and its accountability on tax transparency, the analysis was conducted using SPSS. The findings show that Coretax significantly and positively affects both accountability (coefficient 0.317; significance 0.002) and tax transparency (coefficient 0.537; significance 0.001). This research shows that greater accountability and digitalization through Coretax are crucial for achieving long-term tax transparency. This study encourages further research in this field and provides strategic input to the Directorate General of Taxes and decision-makers. Penelitian ini memiliki tujuan  untuk menyelidiki bagaimana implementasi Sistem Administrasi Pajak Terpadu (Coretax) yang diperkenalkan oleh pemerintah Indonesia pada awal 2025. Dengan menggunakan platform digital terpadu, Coretax bertujuan untuk meningkatkan efektivitas dan transparansi administrasi pajak. Masalah akses, gangguan teknis, dan ketidakkonsistenan data masih menjadi kendala dalam sistem ini. Studi ini melibatkan 50 responden yang terdiri dari wajib pajak individu, wajib pajak korporasi, dan pegawai Direktorat Jenderal Pajak yang telah menggunakan Coretax setidaknya selama enam bulan. Studi ini menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda. Untuk mengevaluasi dampak implementasi Coretax dan akuntabilitas terhadap transparansi pajak, analisis dilakukan menggunakan SPSS. Temuan menunjukkan bahwa Coretax secara signifikan dan positif mempengaruhi baik akuntabilitas (koefisien 0,317; signifikansi 0,002) maupun transparansi pajak (koefisien 0,537; signifikansi 0,001). Penelitian ini menunjukkan bahwa akuntabilitas yang lebih besar dan digitalisasi melalui Coretax sangat penting untuk mencapai transparansi pajak jangka panjang. Studi ini mendorong penelitian lebih mendalam di bidang ini dan memberikan masukan strategis kepada Direktorat Jenderal Pajak dan pembuat kebijakan
PENGARUH PENGGUNAAN QRIS TERHADAP PEMBAYARAN E-PARKING DENGAN VARIABEL DIGITALISASI EKONOMI SEBAGAI PEMODERASI Dana, Latifa Fitra; Selfiani, Selfiani
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5729

Abstract

Tujuan dari penelitian ini adalah untuk mengkaji secara mendalam dan mengetahui sejauh mana pengaruh penggunaan Quick Response Code Indonesian Standard (QRIS) terhadap efektivitas pembayaran e-parking, dengan memasukkan variabel digitalisasi ekonomi sebagai faktor pemoderasi. Penelitian ini dilatarbelakangi oleh kebutuhan untuk memahami dan menganalisis peningkatan sistem pembayaran yang semakin efisien, praktis, dan aman di tengah perkembangan era transformasi digital, khususnya dalam sektor transportasi dan layanan perparkiran. Penggunaan QRIS sebagai metode pembayaran digital nasional diharapkan mampu menjadi solusi inovatif yang mempermudah masyarakat dalam melakukan transaksi pembayaran parkir secara elektronik. Dalam penelitian ini digunakan pendekatan kuantitatif dengan metode survei yang ditujukan kepada para pengguna layanan e-parking sebagai responden. Hasil penelitian menunjukkan bahwa penggunaan QRIS memiliki pengaruh yang signifikan dalam mengoptimalkan sistem pembayaran digital. Namun demikian, variabel digitalisasi ekonomi belum terbukti mampu memperkuat hubungan antara penggunaan QRIS dengan efektivitas pembayaran e-parking, yang mengindikasikan adanya keterbatasan pada kesiapan infrastruktur digital yang tersedia. Oleh karena itu, hasil dari penelitian ini diharapkan dapat menjadi masukan berharga bagi pemerintah daerah serta pengelola parkir dalam merancang kebijakan digitalisasi layanan publik secara lebih komprehensif, khususnya dalam mendorong penerapan QRIS dalam sistem pembayaran parkir elektronik. The purpose of this study is to conduct an in-depth analysis and determine the extent of the impact of using the Quick Response Code Indonesian Standard (QRIS) on the effectiveness of e-parking payments, incorporating economic digitalization as a moderating variable. This research is motivated by the need to understand and analyze the improvements in payment systems that are becoming increasingly efficient, practical, and secure in the era of digital transformation, particularly in the transportation and parking service sectors. The implementation of QRIS as a national digital payment method is expected to provide an innovative solution that facilitates public transactions in electronic parking payments. A quantitative approach was employed in this study, using a survey method targeting users of e-parking services as respondents. The findings indicate that the use of QRIS significantly contributes to optimizing the digital payment system. However, economic digitalization has not yet been proven to strengthen the relationship between the use of QRIS and the effectiveness of e-parking payments, indicating limitations in the readiness of the existing digital infrastructure. Therefore, the results of this study are expected to serve as valuable input for local governments and parking management authorities in designing more comprehensive public service digitalization policies, particularly in promoting the adoption of QRIS in electronic parking payment systems
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN VARIABEL PENGAWASAN KEUANGAN SEBAGAI PEMODERASI Megawati, Wahyu Insan; Selfiani, Selfiani
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5730

Abstract

This study aims to analyze the effect of accounting information system implementation on the quality of financial reports at the Mojokerto City Regional Financial and Revenue Management Agency (BPKPD), and to examine the role of financial oversight as a moderating variable. The questions addressed are how these two variables affect financial report quality and whether financial oversight can strengthen the relationship between accounting information systems and financial report quality. The research method used was a quantitative approach with a survey technique. Data were collected through questionnaires from 50 respondents selected using purposive sampling and analyzed using multiple linear regression and a moderation interaction test. The results indicate that the implementation of an accounting information system has no effect on the quality of financial reports at the Mojokerto City BPKPD. However, financial oversight has a positive effect on financial report quality, and financial oversight strengthens the relationship between the implementation of an accounting information system and financial report quality. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan sistem informasi akuntansi terhadap kualitas laporan keuangan di Badan Pengelolaan Keuangan dan Pendapatan Daerah (BPKPD) Kota Mojokerto, serta menguji peran pengawasan keuangan sebagai variabel pemoderasi. Permasalahan yang diangkat adalah bagaimana kedua variabel tersebut memengaruhi kualitas laporan keuangan dan apakah pengawasan keuangan dapat memperkuat hubungan antara sistem informasi akuntansi dan kualitas laporan keuangan. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik survei. Data dikumpulkan melalui kuesioner dari 50 responden yang dipilih secara purposive sampling dan dianalisis menggunakan regresi linear berganda dan uji interaksi moderasi. Hasil penelitian menunjukkan bahwa pelnelrapan sistelm informasi akuntansi tidak belrpelngaruh telrhadap kualitas laporan keluangan di BPKPD Kota Mojokelrto, namun  pelngawasan keluangan belrpelngaruh positif telrhadap kualitas laporan keluangan, dan pelngawasan keluangan melmpelrkuat hubungan antara pelnelrapan sistelm informasi akuntansi dan kualitas laporan keluangan.
PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO DAN TOTAL ASSET TURN OVER TERHADAP NET PROFIT MARGIN Lumbantobing, Sabar Pardamean; Adwimurti, Yudhistira; Selfiani, Selfiani
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 3, No 2 (2023)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v3i2.3638

Abstract

This research investigates the impact of financial ratios, including Current Ratio (CR), Debt to Asset Ratio (DAR), and Total Asset Turn Over (TATO), on Net Profit Margin (NPM) in mining companies listed on the Indonesia Stock Exchange for the period 2017-2021. The study aims to assess both the individual and collective influence of these financial indicators on the NPM of the selected companies. Data for the analysis were sourced from www.hots.mirraeasset.co.id, with a total population of 49 companies. However, only 31 companies met the specified sample criteria. The research employs a multiple linear regression technique, facilitated by the SPSS version 25.0 application. The findings reveal that, individually, the Current Ratio has no significant impact on the Net Profit Margin, while the Debt to Asset Ratio exhibits a significant influence. On the other hand, Total Asset Turn Over has no significant effect on the Net Profit Margin when considered individually. Nevertheless, when assessed collectively, the Current Ratio, Debt to Asset Ratio, and Total Asset Turn Over jointly demonstrate a significant impact on the Net Profit Margin. It is noteworthy that, among these variables, none establishes a close relationship with the Net Profit Margin.
FAKTOR-FAKTOR EXPECTATION GAP AUDIT Selfiani, Selfiani; Prihatini, Dwi; Surya, Patricia Kartika
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 3, No 2 (2023)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v3i2.3781

Abstract

Studi ini bertujuan untuk menguji pengaruh profesionalisme, independensi, dan kompetensi Auditor Eksternal Pemerintah terhadap Expectation Gap pada Audit. Responden dalam penelitian ini adalah para auditor yang bekerja di AKN III BPK RI serta auditee AKN III BPK RI yang dibatasi pada Komisi XI DPR RI, Inspektorat Kementerian Pemuda dan Olahraga RI dan Satuan Pengawasan Intern TVRI yang keseluruhannya berada di wilayah Jakarta Pusat. Metode penentuan sampel yang digunakan dalam penelitian ini adalah Non Probability Sampling, sedangkan metode analisa data yang digunakan dalam penelitian ini adalah uji statistik deskriftif, uji kualitas data, uji normalitas, uji multikoliniearitas dan uji heteroskedastisitas. Metode analisis yang digunakan dalam uji hipotesis adalah regresi berganda yang menyatakan pengaruh diantara variabel independen terhadap dependen.Hasil penelitian ini menunjukkan bahwa profesionalisme dan independensi tidak terdapat pengaruh terhadap expectation gap. Sedangkan kompetensi terdapat pengaruh terhadap expectation gap. 
ANALISIS PENGARUH CURRENT RATIO DAN WORKING CAPITAL TURN OVER TERHADAP NET PROFIT MARGIN Adwimurti, Yudhistira; Lumbantobing, Sabar Pardamean; Selfiani, Selfiani
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 3, No 2 (2023)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v3i2.3628

Abstract

This research examines the influence of Current Ratio and Working Capital Turnover on Net Profit Margin in the Banking Sector listed on the Stock Exchange during the period 2015-2020. The aim of this study is to determine the extent of the influence of Current Ratio and Working Capital Turnover on Net Profit Margin in the Banking Sector listed on the Stock Exchange. This thesis uses the population of banking sector companies listed on the Indonesia Stock Exchange. The sample selected consists of banking sector companies listed in books 1 to 4. The data analysis techniques employed include Normality Test, Heteroskedasticity Test, and Multicollinearity Test. The hypothesis tests used are Simple Regression Test, T-Test, Significance Test, Correlation Test, Coefficient of Determination Test, Multiple Linear Regression Test, and Anova Test. The research results indicate that Current Ratio has a positive and significant influence on Net Profit Margin, meaning that a one-unit increase in the Current Ratio variable will increase Net Profit Margin. Working Capital Turnover also has a positive and significant influence on Net Profit Margin, meaning that a one-unit increase in the Working Capital Turnover variable will increase Net Profit Margin. Current Ratio and Working Capital Turnover together have a positive and significant influence on Net Profit Margin, meaning that a one-unit increase in both Current Ratio and Working Capital Turnover variables will increase Net Profit Margin.
Co-Authors Adi Iwan Hermawan Al Jumroh, Siti Fatihaturrahmah Baidama Wainsaf, Siti Dana, Latifa Fitra Dwi Ningsih, Dwi Dwi Prihatini Edi Hamdi Ekawati, Tatik Erina, Erlin Fahrizal, Garsa Fitrianti, Dini Hadisaputra, Hadisaputra Haryanto Gite, Hasry Awlia Hatmi, Wira Hatsama, Abdul Rahman Hendi Prihanto IRMA YUNITA Khaerani, Husnul Lestari, Riska Amelia Lumbantobing, Sabar Pardamean Madi, Abdullah Habar Marjuk, Yolan Matayane, Vanorita Selfiana Megawati, Wahyu Insan Minarni, Sarida Mufidah, Fikriatun Muhammad Dhafi Iskandar MUHAMMAD SAID Muhammad Tahir Nani Sriyani Pratiwi, Genta Putri Prayoga, Gilang Bagus Putra, Arya Nirwansyah Dwi Rachmawati, Arifah Rahayu, Desti Resmawan Resmawan Rima Surya, Patricia Kartika Syafani, Alya Tamrin Lanori Tantri Yanuar Rahmat Syah Tedy Machmud Tomy, John Usmar Usmar, Usmar Watriningsih Watriningsih Wizanasari, Wizanasari Yamin Ismail Yeblo, Yanti Yudhistira Adwimurti