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INDONESIA
Jurnal Akuntansi dan Pajak
Published by STIE AAS Surakarta
ISSN : 1412629X     EISSN : 25793055     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS Surakarta.
Arjuna Subject : -
Articles 1,067 Documents
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Analisis Laporan Keuangan untuk Menilai Tingkat Kesehatan Keuangan PT Cita Mineral Investindo, Tbk. TJANDRA, RONOWATI; TRI AMANDA, MUTIA
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.16902

Abstract

The purpose of this study is to assess and determine the level of financial health of PT Cita Mineral Investindo, Tbk. during the period 2016 to 2020. This study uses quantitative data, obtained from the Indonesia Stock Exchange. The subject used by the author in this study is PT Cita Mineral Investindo, Tbk. While the object used is the financial report of PT Cita Mineral Investindo, Tbk. for 2016-2020. The analysis method used is the observation and documentation method. The method and technique of financial report analysis are based on data presented to assess the level of financial health based on Decree of the Minister of SOEs Number: KEP/100/2002. In the Decree of the Minister of SOEs, there are eight indicators that will be assessed, namely, ROE, ROI, Cash Ratio, Current Ratio, Collection Periods, Inventory Turnover, TATO, and Total Equity to Total Assets. The results of the study on the level of financial health of PT Cita Mineral Investindo, Tbk. obtained a predicate of unhealthy in 2016 with the BBB category and in 2017 with the BB category. For 2018 to 2020 the company received a healthy predicate. Changes in the total ratio score greatly affect the company's health level, so that during 2016-2020 the company obtained different health levels. PT Cita Mineral Investindo, Tbk. is expected to be able to improve its financial health level in order to obtain a healthy predicate with the AAA category by improving its financial performance.
FAKTOR PENENTU KUALITAS PELAPORAN KEUANGAN UMKM FASHION: STUDI EMPIRIS DI SURAKARTA Farida, Arif; Susanti, Ari
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.17322

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman akuntansi, pengalaman kerja, dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) sektor fashion di Surakarta. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada 81 pelaku UMKM yang memenuhi kriteria. Pengolahan data dilakukan menggunakan metode Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) melalui perangkat lunak SmartPLS 4. Hasil pengujian menunjukkan bahwa seluruh instrumen penelitian memenuhi syarat validitas dan reliabilitas dengan nilai AVE > 0,5 dan Composite Reliability > 0,7. Nilai R² sebesar 0,500 menunjukkan bahwa ketiga variabel independen mampu menjelaskan 50% variasi dalam kualitas laporan keuangan. Hasil analisis jalur menunjukkan bahwa pemahaman akuntansi berpengaruh paling signifikan terhadap kualitas laporan keuangan (β = 0,534; p < 0,001), diikuti oleh penggunaan teknologi informasi (β = 0,227; p = 0,012), dan pengalaman kerja (β = 0,196; p = 0,005). Temuan ini mengindikasikan pentingnya peningkatan literasi akuntansi dan pemanfaatan teknologi dalam mendukung pelaporan keuangan yang berkualitas pada UMKM. Kata kunci: pemahaman akuntansi, pengalaman kerja, teknologi informasi, kualitas laporan keuangan, UMKM, SEM-PLS
ANALISIS FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN BADAN LAYANAN UMUM DAERAH (BLUD) PUSKESMAS BOYOLALI I Ardiningsih, Wahyu Juwita; Sriyanto
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.14888

Abstract

Finding out how organizational culture, human resource competency, and the local government's accounting system affect Puskesmas Boyolali I's financial report quality is the primary goal of this study. To ascertain the interplay of the investigated variables, the study employs a causal quantitative approach. A validity and reliability test has been conducted on the questionnaire that is used to gather data. This study employed census sampling to choose a representative sample of all employees from a population of 38. Using SPSS 2.6, we tested hypotheses and ran multiple linear regressions on the collected data. Results from the study and discussion indicate that organizational culture, human resource competency, and the local government accounting system all contribute to Puskesmas Boyolali I's high-quality financial reports. Keywords : competence, local government accounting system, organizational culture, quality of financial reports
THE INFLUENCE OF BUDGET PARTICIPATION ON MANAGERIAL PERFORMANCE Mardani Supranata; Jasman
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.16546

Abstract

The purpose of this study was to examine the effect of budget participation on managerial performance in manufacturing companies in Indonesia. The data used in this study were obtained from distributing questionnaires to midle-up managers of manufacturing companies in Indonesia. The questionnaires processed were 200 questionnaires. The study conducted during 2024. The analysis method used is simple linear regression test. The results show that budget participation on managerial performance has a significant and positive effect on managerial performance. This research suggests that shareholders ask managers to implement a budget participation policy which requires all levels of managers to be involved in budget preparation in order to improve managerial performance. 
Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Kontrol Sharasanti, Diah Anugrah; Tjahjono, Josephine Kurniawati; Harjanto, Gloria Mariana Kristanti
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.17751

Abstract

This study aims to examine the effect of financial performance ratios (liquidity, Leverage, and Profitability) on management decisions in conducting tax avoidance with firm size as the control variabel. This study is a modification of the research of Harjanto & Tjahjono (2025), by taking the same data, but different analysis techniques. The population taken is Corporate Taxpayers registered at the North Makassar Pratama Tax Office who have reported Surat Pemberitahuan Pajak (SPT) in 2021 to 2023 and are included in the Makassar Industrial Area (KIMA), and 209 samples were taken using purposive sampling technique. Statistical testing using IBM SPSS software version 25, and it was found that the liquidity variabel did not have a significant effect on tax avoidance, while leverage and profitability had a positive effect. Firm size as a control variabel did not affect tax avoidance, which proves that management decisions in conducting tax avoidance are not related to the size of the company, but rather the decision on how to minimize the amount of tax burden so that the resulting profit will be optimal
Prosedur Audit Sewa PSAK 116 Pada PT. X Poppy Yana Mia Nabila; Galuh Artika Febriyanti
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.17794

Abstract

The implementation of Financial Accounting Standards Statement (PSAK) 116, formerly known as PSAK 73, which came into effect in Indonesia on January 1, 2020, marked a significant shift in the accounting treatment of lease transactions. Unlike the previous PSAK 30, which only required recognition of finance leases on the balance sheet, PSAK 116 mandates the recognition of all lease transactions—both operating and finance leases—in financial statements. The primary goal of this standard is to enhance transparency of long-term obligations, such as lease liabilities, which were previously unrecorded. This allows stakeholders to gain a clearer picture of a company’s financial position. This study aims to analyze the audit procedures for building leases at PT X and to assess whether the company has applied PSAK 116 accurately in its financial reporting. Data were collected through interviews with senior auditors, documentation of lease contracts, and literature review. The findings show that PT X has applied PSAK 116 since 2022; however, in 2024, lease transactions were no longer recorded in accordance with the standard. The implementation of PSAK 116 significantly increased the company’s reported assets and liabilities, thereby improving the relevance and transparency of its financial statements.
Analisis Literatur : Faktor Faktor Yang Mempengaruhi Munculnya Sengketa Pajak Penghasilan Pada Perusahaan Perseroan Terbatas Di Indonesia Hastica, Hintan; Ranatarisza, Mirza Maulinarhadi; Wijaya, Gabrielle Audrey; Sitorus, Dian Gracia; Setiya, Nur Rahmadita
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.16366

Abstract

Tax disputes are disputes that arise due to discrepancies with the provisions of tax regulations that can have an impact on the company as well as the investment climate and state revenue. This article aims to explore the factors that drive the occurrence of income tax disputes in companies in the form of Limited Liability Companies (PT) in Indonesia in the period 2020 - present. Through a comprehensive review of relevant literature, researchers hope to identify specifically the main causes of tax disputes in companies in the form of Limited Liability Companies (PT). By understanding the root of the problem, it is expected to formulate effective policy recommendations in minimising the occurrence of tax disputes in the future. The results of this study are expected to make a significant contribution in creating a healthier tax climate and increasing investor confidence in the tax system in Indonesia. Keywords: Tax dispute; Limited Liability Company; Income Tax; Emergence of Dispute
PERAN CORPORATE SOCIAL RESPONSIBILITY DALAM MEMODERASI PENGARUH PROFITABILITAS, LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE Dimas Ilham Nur Rois; Fithri Setya Marwati
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.17936

Abstract

Penelitian mengenai "Peran Corporate Social Responsibility dalam Memoderasi Pengaruh Profitabilitas dan Leverage terhadap Nilai Perusahaan pada Perusahaan Properti dan Real Estate" bertujuan untuk menganalisis bagaimana CSR mempengaruhi hubungan antara profitabilitas dan leverage dengan nilai perusahaan pada sektor properti dan real estate. Penelitian ini akan menguji apakah CSR dapat memperkuat atau memperlemah pengaruh profitabilitas dan leverage terhadap nilai perusahaan. Penelitian ini difokuskan untuk menguji pengaruh profitabilitas, leverage, corporate social responsibility terhadap nilai perusahaan serta peran corporate social responsibility dalam memoderasi pengaruh profitabilitas dan leverage terhada nilai perusahaan. Subjek penelitian adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2021-2022. Data dalam penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan. Metode pangambilan sampel ditentukan dengan menggunakan metode purposive sampling. Metode penelitian dalam penelitian adalah analisis regresi linier berganda dan Moderated Regression Analysis (MRA) dihitung menggunakan aplikasi SPSS Versi 21. Keywords: Corporate Social Responsibility, Leverage, Nilai Perusahaan, Profitabilitas
Pengaruh Rasio Keuangan Pada Pertumbuhan Laba Perusahaan Tambang Yang Tercatat Dalam Bursa Efek Indonesia Pada Periode 2018-2021 Mustamu, Mercy Anastasia; R Nasution
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.9773

Abstract

The objective of this research is to determine the effect of the financial ratio on the profit growth of the mining companies that are listed on the Indonesia Stock Exchange from 2018 to 2021. The financial ratios that are the variables for this study are the profitability ratios, which are focused on Return on Assets (ROA) and Return on Equity (ROE); the liquidity ratios, which are focused on Current Ratio (CR); and the activity ratios, which are focused on Total Asset Turnover (TATO). A judgment sampling technique was employed to select a representative sample of 13 companies. The collected data was analyzed using multiple linear regression analysis with the IBM SPSS v26 statistical program. The result of the research indicates that ROA, TATO, and CR have a significant influence on profit growth. While ROE has no significant effect on profit growth of the mining companies.
Organizational Behavior Factors On The Usefulness Of The Regional Financial Accounting System With Cognitive Conflict As An Intervening Variable Yuliarti, Annisa Gayuh; Widyarti, Maria Theresia Heni; Ciptaningtias, Arum Febriyanti
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.17843

Abstract

Abstract This research aims to analyze and determine the effect of organizational behavioral factors, namely training and clarity of purpose on the usefulness of the regional financial accounting system with cognitive conflict as an intervening variable at Dinas Kesehatan Kota Semarang. This research uses interviews and questionnaires as data collection methods. The questionnaire employs a Likert scale, and the sample for this research consists of 30 respondents, with the sample criteria being employees of government agencies who perform accounting and administrative functions. The analysis tools used include validity test, reliability test, descriptive statistical analysis, classic assumption test, hypothesis test, and the sobel test. The research findings indicate that training has no effect on the usefulness of the regional financial accounting system. Similarly, cognitive conflict does not affect the usefulness of the regional financial accounting system. Clarity of purpose has an effect on the usefulness of the regional financial accounting systems. Training does not affect the usefulness of the regional financial accounting system with cognitive conflict as an intervening variable. Clarity of purpose does not affect the usefulness of the regional financial accounting system, with cognitive conflict as an intervening variable Keywords : Training, Clarity of Purpose, Cognitive Conflict, Usefulness of the Regional Financial Accounting Systems

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