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INDONESIA
Jati: Jurnal Akuntansi Terapan Indonesia
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 2615157X     EISSN : 26150689     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jati: Jurnal Akuntansi Terapan Indonesia focuses on the research and research review related to accounting that are conducted using case study approach. JATI focuses related on various themes, topics and aspects of accounting and investmen.
Arjuna Subject : -
Articles 207 Documents
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Evaluasi Penerapan Metode Segmentasi Wajib Pajak: Studi Kasus Kantor Pelayanan Pajak Pratama Temanggung Afriyanto, Alan; Suwardi, Eko
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 1: March 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i1.17946

Abstract

Penelitian dilakukan untuk menganalisis penerapan metode segmentasi dan menemukan kendala dalam penerapan metode segmentasi. Kebaruan penelitian ini adalah sudut pandang penelitian dari otoritas pajak; menggunakan teori risiko kepatuhan; dan dianalisis dari dua kategori wajib pajak (strategis dan lainnya/kewilayahan). Penelitian ini menggunakan metode kualitatif dan pendekatan yang digunakan adalah studi kasus. Kantor Pelayanan Pajak Pratama Temanggung (KPP Pratama Temanggung) dipilih sebagai studi kasus. Data dikumpulkan melalui tiga cara, yaitu wawancara mendalam, observasi, dan studi dokumentasi. Temuan dalam penelitian ini adalah sebagai berikut KPP Pratama Temanggung telah mencoba mengembangkan metode segmentasi berdasarkan SE-07/PJ/2020. Namun, mereka masih menghadapi lima tantangan utama, yaitu validitas data yang rendah; rendahnya pemahaman tentang pajak yang dimiliki sebagian besar wajib pajak; wilayah kerja memiliki medan yang berat; teknologi yang digunakan masih terbatas; dan tidak ada pemetaan pegawai. Secara umum metode segmentasi untuk wajib pajak strategis belum efektif, sedangkan metode segmentasi untuk wajib pajak lainnya sudah efektif meningkatkan penerimaan pajak. Berdasarkan temuan tersebut, implikasi dari penelitian ini adalah hasil penelitian mendukung teori risiko kepatuhan; DJP harus segera membuat regulasi terkait kerja sama dengan pemerintah daerah; dan DJP sebaiknya segera menyempurnakan aturan SE-07/PJ/2020.
Perancangan Aplikasi Laporan Keuangan Berbasis Web Untuk Pelaku UMKM Sarfiah, Sudati Nur; Nilasari, Ayunda Putri; Retnosari, Retnosari; Abidin, Rohmad
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 1: March 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i1.18034

Abstract

Penelitian ini bertujuan untuk merancang aplikasi penyusunan laporan keuangan berbasis web yang dapat diakses melalui smartphone dan komputer, sehingga memudahkan akses dan pengawasan terhadap keuangan UMKM. Penelitian ini menggunakan metode prototype, yang melalui empat (4) tahap yaitu 1. identifikasi kebutuhan dasar aplikasi, 2, perancangan dan membangun prototype aplikasi, 3. pengujian dan evaluasi prototype aplikasi dan 4. pengambilan kesimpulan, aplikasi penyusunan laporan keuangan berhasil dibuat dengan baik. Aplikasi memiliki desain menu sesuai kebutuhan UMKM yang mudah dipahami. Berdasarkan hasil uji coba dan evaluasi menunjukkan bahwa aplikasi penyusunan laporan keuangan telah berhasil mengolah data transaksi yang diinputkan dan menghasilkan laporan keuangan.
Revealing the Meaning of Indonesian Cryptocurrency Investment Decisions Based on Mental Accounting: A Phenomenological Study Ginting, Rafles; Crystopher, David; Yunita, Khristina
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 1: March 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i1.18042

Abstract

Mental accounting is in the form of a series of cognitive operations used by individuals to code, categorize and evaluate their financial activities which is a development of prospect theory, where each individual has a tendency to classify money into certain groups according to a criterion. From this background, the researcher has the main objective of this study, which is to find out the meaning of mental accounting for the investment decisions of Indonesian cryptocurrency investors. Mental accounting may have some kind of meaning on investment decisions, especially cryptocurrencies, so this study aims to find out what leads to mental accounting in Indonesian cryptocurrency investors. This research method uses a qualitative phenomenological approach with in-depth interview primary data. The results show that the application of mental accounting helps investor in managing portfolios and finances, but anomalies in mental accounting and prospect theory can make investors make high-risk investment decisions and are prone to causing losses.
Accounting Ethics: From Professionals Views Septiari, Dovi; Helmayunita, Nayang; Serly, Vanica
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i2.18084

Abstract

This research investigated the professional accounting perception about ethics. We used a semi-structured interview with 11 professional accountants that work as an auditor, tax consultant, financial accountant, and banker. The results show that accountants define ethics as rules and value. Several ethical problems like manipulation, profit management exploitation, and pressures leading to unethical actions were found in practice. The ethical value, senior's role, and corporate policy also play an essential role in helping accountants resolve ethical issues. This research has contributed to our knowledge about ethics perception from the professional perspective. Also, this finding gives important suggestions for the corporate, academics environment, and policymakers.
Perancangan Sistem Informasi Akuntansi Pengelolaan Keuangan untuk Yayasan Insan Mulia Surakarta Sari, Yeni Priatna; Almasyhari, Abdul Kharis; Aryanto, Aryanto
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i2.18175

Abstract

Penelitian ini memiliki tujuan untuk melakukan perancangan sistem  informasi akuntansi untuk pengelolaan keuangan khususnya di bagian pembayaran SPP bagi Yayasan Insan Mulia Surakarta yang mengelola SDIT dan SMPIT. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Sistem informasi ini diharapkan dapat memberikan kemudahan bagi bendahara Yayasan dalam mengelola keuangan Yayasan, memberikan kecepatan dalam penyajian informasi keuangan serta memberikan keyakinan bahwa dana siswa telah di kumpulkan dengan baik.
Manajemen Resiko Berbasis Stewardship dalam Keberlanjutan BUMDes Amerieska, Siti; Narsa, I Made; Ningsih, Sri
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i2.18184

Abstract

Tujuan penelitian ini mengeksplorasi praktik manajemen risiko pada BUM Desa. Metode yang digunakan dengan pendekatan kualitatif studi kasus. Alat analisis yang digunakan dengan Teori Stewardship dan PP No. 11 tahun 2021 tentang BUM Desa serta Enterprise Risk Management (ERM) untuk memetakan risiko yang terjadi pada BUM Desa. Hasil penelitian ini terdapat empat jenis risiko yakni; pertama risiko stratgeik dengan indikator tata kelola, risiko perencanaan, risiko pasar. Kedua risiko operasional yang terdiri dari risiko sumber daya manusia, bagaimana monitoring dan controlling dilaksanakan. Ketiga risiko fianansial dalam hal ini akuntansi dan pelaporan merupakan proses yang tidak dapat dipisahkan dengan adanya frauds risk. Keempat risiko keberlanjutan, merupakan hal yang penting dengan menanamkan risiko awareness dan mendukung misi pelestarian sosial budaya dan lingkungan masyarakat desa. Kontribusi penelitian memeberikan guidance risiko apa saja yang di hadapi BUM Desa sekaligus memberikan solusi bagaimana BUM Desa dapat bertahan bahkan keberlanjutannya dapat bermanfaat untuk kesejahteraan masyarakat. Terdapat 6 (enam) nilai Keberlanjutan  BUM Desa yakni (1) Governance & Leadership Commitment, (2) Economic & Empowering Local Asset, (3) Stewardship cultural local wisdom & Human Empowering, (4) Innovatif, Network & Mutual Collaboration; (5) Environmnt & Ecosystem Digitalize; (6) Risk Awarness & Compliance.
Is the PPnBM Incentive Useful? A Perspective from Business Actors Nugraheni, Agustina Prativi; Cahyonowati, Nur
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i2.18258

Abstract

This study aims to explore how employers view the provision of PPnBM incentives by the government. This research contributes to the entrepreneur's perception of PPnBM incentives. This research uses an interpretive case study method using data in the form of reports on targets and sales in 2021 and 2022, as well as interviews related to the perceptions of business actors. The results show that, according to entrepreneurs, this PPnBM incentive does not provide enough stimulus for product sales. Therefore, there is a need for efforts from within the company itself in addition to the PPnBM incentive stimulus.
The Analysis of Fraud in Perspective of Fraud Pentagon Theory: An Empirical Study in Indonesia Mashitoh, Heriyanni; Daurrohmah, Eka Wirajuang; Inan, Dedi Iskandar; Firman, Antares
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i2.18765

Abstract

This study aims to delve into the primary causes of fraud, focusing on the fraud pentagon theory that encompasses all types of fraud in both the public and private sectors particularly in Indonesia. Using a qualitative phenomenological descriptive method, this study seeks to gain deep insights into individual subjective experiences, especially from the perspective of forensic auditors. These auditors are not only experts in investigating fraud but are also skilled in analyzing financial data, evaluating internal controls, and formulating recommendations based on their investigations. This research employs a semi-structured interview approach and involves 11 forensic auditors with CFE or CFrA certifications from both AUI of BPK and the ACFE Indonesian chapter. Through this analysis, the study offers a unique contribution to the literature by highlighting region-specific cultural and social dynamics, such as the profound reliance on religious-based justifications or political affiliations, adding complexity to the understanding of fraud in Indonesia.
Tax Compliance and Tax Incentives during a Pandemic (Covid-19): Evidence from MSMEs in Indonesia Subandi, Hendi; Tjaraka, Heru
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i2.18945

Abstract

The COVID-19 pandemic has significantly impacted Micro, Small, and Medium-sized Enterprises (MSMEs) by causing reduced demand, supply chain disruptions, cash flow issues, and digitalization challenges. To alleviate these challenges, governments have implemented tax incentives and relief measures. This study examines the factors influencing MSME taxpayer compliance with tax incentives during the COVID-19 pandemic. This study uses a quantitative approach with 167 respondents as MSME taxpayers in East Java, Indonesia. This study uses the SEM-PLS approach. Based on the Theory of Planned Behavior (TPB) and Social Cognitive Theory (SCT), this study's results indicate a positive influence between attitude, subjective norm, Perceived Behavioral Control, and Self-efficacy on behavioral intention to tax compliance. It can be concluded that there is a positive relationship between behavioral intention to comply with taxes and tax compliance, which is moderated by tax incentives. This means that individuals who have a stronger intention to comply with taxes are more likely to actually comply, and this effect can be further strengthened by the provision of tax incentives.
The Role of Intellectual Capital and Economic Performance in Developing Villages through Utilization of Village Funds Diatmika, I Putu Gede
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 2: October 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i2.18965

Abstract

This study examines intellectual capital, village economic performance, community engagement, and government involvement in village development utilising village finances in Buleleng Regency. The quantitative research method used in this study is descriptive. This study analyses quantitative data using SEM. The outer and inner models comprise partial least squares structural equation modelling (PLS-SEM). The study found that technology, particularly the internet, improves government operations by improving monitoring and evaluating regulatory actions. Media information can streamline market procedures and enable seamless modifications. The economic performance of a village can contribute to its overall growth through important measures. These indicators include rural economic empowerment, community development institutions, and village administration intellectual capital. Technology can improve and streamline village officials' duties in Buleleng Regency. The SILAKUDES Application manages village district services comprehensively. This app aims to help village administrators manage cash and meet community needs faster. This includes simplifying micro and small business permit applications.

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