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All Journal Jurnal Akuntansi dan Bisnis Journal of Innovative and Creativity
Siti Maghfiroh
Jenderal Soedirman University
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Implementation Of The E-Invoice System To Support Efficiency In Value Added Tax (VAT) Reporting At Perum Bulog Banyumas Steyna Luknafa Hakim; Dona Primasari; Siti Maghfiroh
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6506

Abstract

The implementation of the E-Invoice system by the Directorate General of Taxes (DGT) represents a strategic innovation in Indonesia’s tax administration reform, aimed at enhancing transparency, efficiency, and accuracy in tax reporting. This study aims to analyze the effectiveness of E-Invoice implementation in improving the efficiency of Value Added Tax (VAT) reporting at Perum BULOG Banyumas. The research employs a qualitative descriptive method through a field study conducted during an internship period. Data were collected through direct observation, in-depth interviews, and documentation of tax administration processes. The findings indicate that the E-Invoice system significantly improves tax reporting efficiency by reducing processing time, enhancing data accuracy, and promoting greater transparency in transactions. Nevertheless, several challenges remain, including unstable internet connectivity, limited human resources proficient in digital systems, and the need for continuous training. This study is expected to serve as a reference for other state-owned enterprises (SOEs) in optimizing E-Invoice implementation to enhance compliance and administrative efficiency in the digital taxation era..
Analysis Of Invoice Verification Procedures At PT Jasa Raharja (PERSERO) Magelang Branch Rizqiana Dewi Lufi; Krisnhoe Rachmi Fitrijati; Siti Maghfiroh
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6517

Abstract

Invoice verification is one of the crucial stages in the expense accounting cycle, as it serves as the basis for assessing the feasibility of transaction documents before accounting is recorded. Every expense transaction is supported by legal, complete, and accurate evidence to make the financial information generated reliable. Invoices are used as source documents that are the basis for acknowledging the company's expenses and obligations, so errors in the verification process can have an impact on inaccuracies in accounting records and the reliability of financial statements. PT Jasa Raharja (Persero) Magelang Branch, as a state-owned enterprise engaged in social insurance, handles various expenditure transactions that require precision in processing invoice documents. In its implementation, the company has implemented the Digital Document Management System (SMDD) as a means of supporting the invoice verification process that is integrated with the accounting recording system. The implementation of this digital system aims to improve the traceability of transaction documents and support the consistency of data used in the expense accounting process. This article aims to analyze the invoice verification procedures implemented at PT Jasa Raharja (Persero) Magelang Branch based on the experience of internship activities in the Finance and General Sectors. The method used is observation and implementation directly through internship activities on the invoice verification process, processed through SMDD. The results of the analysis show that the invoice verification procedure has been carried out systematically through the stages of document examination, matching invoice data with data recorded in the system, and determining the verification status before the invoice is used as the basis for accounting records. However, several obstacles were still found, such as the limitation of additional supporting documents, mismatches in transaction data, and suboptimal quality of scanned documents. These obstacles show that increasing accuracy in the verification process is still needed to maintain the reliability and accuracy of accounting records. In conclusion, although the invoice verification process has generally been implemented in accordance with established procedures, further improvements are necessary to enhance document completeness, data accuracy, and the overall reliability of accounting records.
Application of VAT Web Portal on Reporting and Payment of Retail Tax Invoices of Perum Bulog Banyumas Inggit Zahra Adini; Dona Primasari; Siti Maghfiroh
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6518

Abstract

The management of retail tax administration at Perum BULOG Banyumas Branch requires a system that is easy to use, precise, and transparent in order to remain intact in tax rules and improve operational efficiency. Research ii was conducted because the previous manual method often caused data input errors, took a long time, and was difficult to monitor directly. To overcome this, Perum BULOG developed and implemented the VAT Web Portal as the main means for reporting and paying tax invoices. The method used is direct observation and descriptive analysis of the portal's workflow, starting from recording transactions, uploading tax documents in standard formats, to automatic data validation. The results of the study show that the VAT Web Portal speeds up the administrative process, maintains consistency of recording, reduces input errors, and facilitates invoice monitoring by officers and related institutions. While these systems are effective, there are obstacles such as reliance on a stable internet connection, the potential for human error when verifying documents, and the need to improve employee digital literacy. The implementation of the VAT Web Portal has succeeded in creating a more efficient, transparent, and consistent tax administration, thereby supporting more modern tax governance. Overall, digital innovation through the VAT Wb Portal provides real benefits for companies and the government in terms of efficiency, accuracy, and tax supervision.
Implementation Of Public Accountant Professional Standards (SPAP) Through Excel-Based Atlas Audit Application At Public Accounting Firms Hanna Nurul Fadilah; Bambang Setyobudi Irianto; Siti Maghfiroh
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6519

Abstract

The rapid development of digitalization in the era of technology and information has brought changes in the implementation of audit procedures in Public Accounting Firms. The application of audit technology is not only aimed at improving the efficiency of auditors' work, but also to ensure compliance with the Public Accounting Professional Standards (SPAP). This study aims to analyze the implementation of SPAP through the use of Excel-based ATLAS audit applications in the financial statement audit process. The research method used is qualitative descriptive with data collection techniques in the form of theoretical studies, field observations, and analysis of audit working paper documentation. The results of the study show that the ATLAS application not only makes it easier for auditors to compile and document audit working papers, but also helps ensure that each stage of the audit is in accordance with the applicable SPAP provisions in Indonesia. The use of ATLAS not only improves the efficiency and accuracy of the audit process, but also supports the improvement of the overall quality of audit results. Thus, it can be concluded that the Excel-based ATLAS audit application plays an important role as a supporting tool in the implementation of SPAP and in improving the quality of auditing financial statements at Public Accounting Firms.
Tracing the Evolution of Carbon Tax Research: A Bibliometric Analysis of Global Publication Trends Siti Maghfiroh; Aprilia Nastiti Rahayu
Jurnal Akuntansi dan Bisnis Vol 25, No 2 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i2.1495

Abstract

Greenhouse gas (GHG) emissions have increased in all sectors since 2010. A carbon tax is one of the policies that tackle carbon emissions. Research on the carbon tax is growing along with climate change mitigation commitments. This study aims to identify the historical development of carbon tax literature and map future research directions using bibliometric methods. This research tries to answer questions related to the trends and historical development of carbon tax literature from 2010-2024. This research uses the Scopus and NVivo databases as additional tools to justify the articles used. This research applied the PRISMA protocol and bibliometric analysis approach. The Scopus database was explored to analyze trends, co-occurrence, co-authorship, co-citation, citation analysis of 2,406 articles, with publication years 2010-2024. The keyword "carbon tax" was the most frequently occurring keyword, with a total of 193 occurrences. In terms of collaboration, Edenhofer, Ottmar is the highest collaborating author. The United States had the highest international collaboration with a total of 211 documents and 30 relationships. Publications by Stern, (2008), Acemoglu et al., (2012), and Golosov et al., (2014) were frequently cited together. Articles by Aghion et al. (2016) and Energy Economics were the most cited documents and journals in carbon tax research. Overall carbon tax research has increased. Future research could explore the phenomenon of disparity between countries that have implemented carbon tax policies and countries that are widely researched in this topic, as well as sub-topics that remain under-researched.
Co-Authors Aprilia Nastiti Rahayu Bambang Setyobudi Irianto Dona Primasari Hanna Nurul Fadilah Inggit Zahra Adini Krisnhoe Rachmi Fitrijati Rizqiana Dewi Lufi Steyna Luknafa Hakim