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All Journal Bulletin of Management and Business Journal of Public and Business Accounting JAKBS Jurnal Ekonomi Kreatif Indonesia Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Management Research and Studies
Khojanah Hasan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Akuntabilitas Dan Transparansi Laporan Keuangan Pada Panti Asuhan Seraphine Kecamatan Katikutana Kota Waibakul Melania Rambu Guna; Khojanah Hasan; Dwi Anggarani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Orphanage, Katikutana District, Waibakul City, is a non-profit organization engaged in social work. The purpose of this study was to analyze the accountability and transparency of financial reports at Seraphine Orphanage. The research method used was a descriptive qualitative method with a case study approach. Data collection techniques included observation, interviews, and documentation. The results showed that the analysis revealed inadequate accountability and transparency practices implemented by the management of Seraphine Katiku Loku Orphanage. This is reflected in process accountability, program accountability, policy accountability, financial accountability, and transparency.
Pengaruh Kenaikan Tarif Dan Literasi Pajak Pertambahan Nilai (PPN) Terhadap Tingkat Kepatuhan Wajib Pajak Badan Di KPP Pratama Malang Selatan Amalia Hidayati; Untung Wahyudi; Khojanah Hasan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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The increase in the Value Added Tax (VAT) rate from 11% to 12%, effective from January 1, 2025, is a continuation of a previously initiated tax policy. This VAT rate hike is considered to affect VAT literacy and corporate taxpayer compliance, as it can create a perception of an increasing tax burden and may reduce the income received by corporate taxpayers. Therefore, this study aims to examine the effect of the rate increase and VAT literacy on the compliance level of corporate taxpayers at the Pratama Tax Service Office (KPP) in South Malang. This study adopts a descriptive quantitative approach. The population for this research consists of corporate taxpayers registered as Taxable Entrepreneurs (PKP), based on data from the KPP showing there are 130 corporate taxpayers with normal status. The sample was determined using a non-probability sampling method, specifically purposive sampling, resulting in 100 respondents who became the research sample. Primary data was obtained from online questionnaires. The analysis technique used in this study is multiple linear regression analysis. Based on the analysis results, it was concluded that the rate increase has a significant negative effect on the compliance level of corporate taxpayers, while VAT literacy has a significant positive effect on the compliance level of corporate taxpayers. Furthermore, the rate increase and VAT literacy simultaneously and significantly influence the compliance level of corporate taxpayers.
Pengaruh Akuntabilitas, Transparansi, Dan Sistem Pengendalian Internal Pemerintah Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Malaka Tahun 2021-2023) Filibertha Yohana Iku They; Dwi Anggarani; Khojanah Hasan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to examine the influence of accountability, transparency, and the government's internal control system on the quality of financial reports at the Malaka Regency Regional Financial and Revenue Management Agency (BPKPD) during 2021-2023. The method used was a quantitative survey approach, where data were obtained through questionnaires distributed to 37 respondents, consisting of officials and employees directly involved in regional financial management. Data analysis was conducted using classical assumption tests and multiple linear regression using SPSS version 25. The results indicate that partially, accountability has a positive and significant effect on the quality of financial reports. Transparency, although having a negative effect, did not show a significant effect. Meanwhile, the government's internal control system has a positive and significant effect on the quality of financial reports. Simultaneously, these three variables significantly influence the quality of financial reports. This finding underscores the importance of implementing sound accountability, optimizing transparency, and strengthening internal control systems in improving the quality of financial reports.
Pengaru Penerapan Standar Akuntansi Pemerintah Kualitas Aparatur Pemerintahan Daerah dan Good Governance Terhadap Kualitas LaporanKeuangan (Studi Kasus Pada Dispenduk Kabupaten Belu Tahun 2021-2023) Raimanis, Revalina Freitas; Dwi Anggarani; Khojanah Hasan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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This study aims to analyze the influence of the implementation of Government Accounting Standards (SAP), the quality of local government officials, and the principles of good governance on the quality of financial statements at the Department of Population and Civil Registration (Dispendukcapil) of Belu Regency for the period 2021–2023. The quality of local government financial statements is highly important as a form of accountability and transparency in public financial management. The research method employed is quantitative with a survey approach. Data were obtained through the distribution of questionnaires to 41 respondents consisting of officials and employees directly involved in financial management. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25, including validity and reliability tests, classical assumption tests, and hypothesis testing using partial (t-test) and simultaneous (F-test) analyses. The results of the study indicate that, partially, the implementation of SAP, the quality of local government officials, and good governance have a positive and significant effect on the quality of financial statements. Among these three variables, good governance has the most dominant influence. Simultaneously, SAP, the quality of local government officials, and good governance significantly affect the quality of financial statements, with a coefficient of determination (R²) of 0.818, meaning that 81.8% of the variation in the quality of financial statements is explained by the three independent variables, while the remaining 18.2% is influenced by other factors outside this study. This study emphasizes that improving the quality of local government financial statements requires a combination of proper regulatory implementation, adequate competence of officials, and good as well as transparent governance.
Analisis Laporan Keuangan Sebagai Dasar Penilai Kinerja Keuangan Pada UKM CV. Citra Mandiri Keripik Kota Batu Tahu, Yance Mea; Dwi Anggarani; Khojanah Hasan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

Financial statements are documents used to describe a company's financial condition and performance over a specific period. The purpose of financial statement analysis is to assist in decision-making regarding the company's future. Analyzing financial statements reveals a company's strengths and weaknesses. The research approach used was qualitative and descriptive. The results indicate that CV Cita Mandiri Keripik Kota Batu has not been able to generate sufficient profits from existing sales. A higher net profit margin indicates a better performance by CV Cita Mandiri Keripik Kota Batu in effectively utilizing sales to generate profits. This situation is unfavorable for CV Cita Mandiri Keripik Kota Batu because the profits obtained do not meet general company standards.
Implementasi Penyusunan Laporan Keuangan Berdasarkan Isak No 35 (Studi Kasus Panti Asuhan Yasibu Arjowinangun Malang) Ridwan Setyono; Khojanah Hasan; Dwi Aggarani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

Non-profit organisations are organisations that do not have commercial objectives in their operations and do not seek to make a profit. As a public sector organisation engaged in social work, orphanages receive funds from donors, so non-profit organisations need to prepare financial statements to fulfil their obligations to internal and external parties who require their financial reports. This study aims to examine the financial statements presented by the Yasibu Arjowinangun Malang Orphanage and then compile the financial statements of the Yasibu Arjowinangun Malang Orphanage based on the applicable Financial Accounting Standards, namely ISAK No. 35. This study is a qualitative descriptive study. The study uses data on cash receipts and cash disbursements in 2024. The data used are primary and secondary data obtained through documentation and interviews. The results of this study present the financial statements of the Yasibu Arjowinangun Malang Orphanage in accordance with ISAK No. 35, consisting of: Comprehensive Income Statement, Statement of Changes in Net Assets, Statement of Financial Position, Cash Flow Statement, and Notes to the Financial Statements.
Co-Authors Amalia Hidayati Ana Sopanah, Ana Catur Pambudi Dita Alia Farah Dwi Aggarani Dwi Anggarani Dwi Anggraini Erdita Putri Setyoningrum Filibertha Yohana Iku They Gunarianto Indah Dewi Nurhayati Irfan Fatoni Melania Rambu Guna Muliana, Anisa Putri Novita Sari Nur, Ayu Wandani Mustika Rahma Baits Raimanis, Revalina Freitas Ridwan Setyono Tahu, Yance Mea Untung Wahyudi Wahyu Febri Lestari