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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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Workplace Dynamics and the Potential for Fraud: A Qualitative Study in the Government Sector Daurrohmah, Eka Wirajuang; Suryani, Pesi; Riyani, Etik Ipda
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 1: March 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i1.23625

Abstract

This study aims to assess employee perceptions of the work environment in the Bengkulu government sector and its impact on fraud potential, with the aim of developing effective fraud prevention strategies. This study used a qualitative descriptive methodology using semi-structured interviews with government employees in Bengkulu Province. Data were analyzed using content analysis, which offers insight into the nuances of the work environment and its potential relationship to fraud by exploring employees’ subjective experiences and perspectives. The study found that employee perceptions of the work environment in the Bengkulu government sector are related to fraud potential. A conducive work environment and effective internal control are important preventive measures. Factors such as workload, pressure, and leadership behavior significantly shape employee perceptions and influence the likelihood of fraudulent activity. The theoretical implications of this study emphasize the importance of a conducive and ethical work environment in reducing fraud. Practically, these findings highlight the need for policy makers and government administrators to implement stringent internal controls, foster a culture of integrity, and ensure a transparent and merit-based system to minimize fraud and enhance public trust.
Akuntansi Embongan: Internalisasi Nilai Pancasila dalam Merawat Keberlanjutan Bisnis Warung Kopi Girindratama, Muhammad Wisnu; Putra, Aris Surya
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 2: October 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i2.23689

Abstract

Penelitian ini bertujuan untuk mengungkap bagaimana pemilik usaha warung kopi dapat mempertahankan keberlanjutan usahanya dari perspektif akuntansi dan nilai-nilai Pancasila. Penelitian ini menggunakan metode kualitatif, dengan pendekatan fenomenologi. Informan yang dipilih untuk penelitian ini adalah tiga orang pemilik warung kopi di kota Surabaya. Hasil penelitian menunjukkan bahwa pemilik usaha warung kopi jalanan memanfaatkan berbagai strategi untuk menjaga keberlangsungan bisnisnya. Strategi tersebut meliputi pengelolaan keuangan yang sederhana, juga membangun hubungan baik dengan pelanggan dan komunitas lokal. Selain itu, penelitian ini menemukan bahwa nilai-nilai Pancasila, seperti ketuhanan, kemanusiaan, persatuan, gotong royong serta keadilan sosial memainkan peran penting dalam membentuk budaya bisnis yang inklusif dan berkelanjutan. Para pemilik usaha warung kopi menanamkan nilai-nilai ini dalam praktik bisnis sehari-hari, yang tidak hanya memperkuat hubungan dengan pelanggan tetapi juga dengan masyarakat sekitar. Penelitian ini berkontribusi untuk memperkaya literatur tentang akuntansi dan bisnis, sekaligus menyoroti pentingnya nilai-nilai Pancasila dalam mempertahankan usaha mikro di Indonesia. Temuan ini memberikan wawasan baru tentang bagaimana nilai-nilai lokal dapat diintegrasikan dalam praktik bisnis untuk mendukung keberlanjutan ekonomi di tingkat mikro.
Analisis Kebijakan Tax Allowance yang Lebih Pro Investasi Matondang, Yogi Michael
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 2: October 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i2.23717

Abstract

Sepanjang tahun 2020 hingga 2023, hanya Rp6,9 T dari Rp74,55 T target investasi yang berhasil terealisasi melalui kebijakan tax allowance. Penelitian ini bertujuan untuk mengkritisi desain kebijakan tax allowance di Indonesia berdasarkan prinsip-prinsip insentif pajak untuk investasi oleh Easson dan Zolt (2002). Dengan begitu, penelitian ini diharapkan dapat merumuskan kebijakan tax allowance yang lebih efektif dalam mendorong investasi. Penelitian ini bersifat kualitatif. Strategi penelitian yang digunakan adalah studi literatur dan studi kasus. Studi literatur dilakukan melalui pengumpulan dokumen-dokumen dan studi kasus dilakukan melalui wawancara. Interpretasi data dikembangkan melalui analisis normatif dan studi komparatif dengan kebijakan tax allowance di Singapura. Keterbaruan metode membedakan penelitian ini dari penelitian-penelitian terdahulu. Hasil penelitian ini menemukan bahwa desain kebijakan tax allowance di Indonesia masih belum benar-benar berpihak terhadap investasi. Analisis terhadap desain kebijakan menemukan bahwa kriteria investasi belum sederhana, syarat tambahan kompensasi kerugian sulit dipenuhi, saat mulai dimanfaatkannya insentif berlaku terlalu awal, durasi insentif pendek, dan pengurang penghasilan neto tidak benar-benar dapat diutilisasi sepenuhnya. Oleh karena itu, pemerintah perlu melakukan sejumlah perubahan pada kebijakan tax allowance agar lebih efektif menarik investasi.
Evaluasi Proses Penetapan Harga Jual Produk Teknologi Virtual Reality (Studi Kasus di PT GIT Solution) Sya’roni, M. Hokidatus; Wardhaningrum, Oktaviani Ari; Aprilianto, Bayu
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 2: October 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i2.23810

Abstract

Penelitian ini difokuskan untuk mengamati sekaligus mengevaluasi proses penetapan harga jual Virtual Reality Games di PT GIT Solution. Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus untuk dapat memahami lebih dalam terkait proses penetapan harga jual Virtual Reality di PT GIT Solution. Hasil penelitian mendapatkan adanya perbedaan proses penetapan harga jual di tiap channel pemasaran antara business-to-business (B2B) dan business-to-customer (B2C). Selain itu, tahap evaluasi menemukan proses penetapan harga jual B2C tidak mempertimbangkan biaya produksi, ketidakterlibatan divisi pemasaran, dan juga tidak memperhatikan customer feedback. Alternatif solusi disajikan untuk mengatasi permasalahan tersebut.
Exploring Integrated Governance to Stimulate Sustainable Performance of Village-Owned Enterprises Sari, Niki Puspita; Muhammad, Helmi; Imron, Muhammad; Azwar Anas, Muhammad Yusuf; Sutomo, Sutomo; Assiddiq, Dafis Ubaidillah; Jannah, Urnika Mudhifatul
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 2: October 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i2.23845

Abstract

Good governance integration may assist Village-Owned Enterprises (BUMDes) in achieving sustainable performance. This study focused on the adoption of governance principles and their impact on sustainable performance at BUMDes Mutiara Welirang in Mojokerto, East Java, Indonesia. This study used an exploratory descriptive qualitative approach using a single case to explore the phenomenon in depth. Data collecting methods include structured interviews, field observations, focus group discussions, and document studies. The method of determining informants is divided into two stages: purposive sampling to identify important informants based on specific criteria and snowball sampling for supporting informants. Data were processed using thematic analysis to identify, analyze, and report on interview findings. The study's findings show that BUMDes Mutiara Welirang's governance procedures incorporate cooperative, participatory, emancipatory, transparent, accountable, and sustainable principles. The integration of BUMDes governance serves as the foundation for achieving sustainable performance in not only economic but also social, environmental, and cultural dimensions. This study's implications include improving the welfare of multiple stakeholders in financial, social, environmental, and organizational cultural dimensions. This study also provides theoretical benefits, such as serving as a role model for BUMDes governance in Indonesia to achieve sustainable performance.
Navigating Financial Uncertainty: Hospital Cost Strategies During the Initial COVID-19 Outbreak in Indonesia Ningsih, Sri; Machin, Abdulloh; Harymawan, Iman; Fitriani, Nurul; Ramadhany, Prima
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 2: October 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i2.23871

Abstract

The COVID-19 pandemic revealed fundamental weaknesses in healthcare financing systems, particularly in developing countries like Indonesia. Public hospitals faced significant challenges in sustaining operations due to changes in reimbursement policies and the increasing complexity of services, while simultaneously relying on government funding. The absence of a stable and adaptive payment mechanism during the pandemic led to prolonged financial uncertainty. This study examines the financial strategies public hospitals adopt to maintain operational continuity amid changes in the reimbursement scheme for COVID-19 patients. The research was conducted at Universitas Airlangga Hospital using 547 COVID-19 patient claim records and interviews with the hospital's financial manager, which were analyzed through descriptive methods. The findings indicate that hospitals utilized strategies based on internal resources, such as cost reallocation, improved coordination, and integration between medical service units and financial departments, in response to external regulatory pressures. Collaboration between clinical and administrative teams improved cost control and operational resilience during the transition period of payment systems. This study emphasizes the importance of utilizing internal hospital capabilities, including financial systems, governance structures, and interdepartmental synergy, in dealing with policy uncertainty. Hospitals needs to develop responsive and forward-looking financial strategies to cope with public health crises. For policymakers, the findings highlight the urgency of designing reimbursement systems that are responsive, transparent, and based on hospitals' actual needs and the sustainability of healthcare services in the future.
Financial Reporting and Tax Calculator Application “AccounTax”: Is It Feasible to Develop for MSMEs in Indonesia? Rachmawati, Nurul Aisyah; Ramayanti, Rizka; Setiawan, Rudi
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 1: March 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i1.24374

Abstract

Preparing financial and tax reports is challenging for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. It occurs because of a lot of the obstacles they face, like limitations in knowledge, time, and human resources. This study developed a financial reporting and tax calculator application that can be used as one solution for resolving problems faced by MSME actors. So, it is necessary to conduct a feasibility test on the development of this application. The TELOS (Technical, Economic, Legal, Operational, Schedule) approach was applied in this feasibility study with a descriptive qualitative approach. The results show that the financial reporting and tax calculator application “AccounTax” is feasible for development in terms of technical, economic, legal, operational, and schedule. This application can, therefore, be distributed to MSMEs to help with the process of creating financial and tax reports for MSMEs.
Evaluation of The Threshold for Taxable Enterprises in Indonesia: Impact and Proposal Using Institutional Theory Afriyanto, Alan; Hidayah, Siti Noor Aini
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 2: October 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i2.24792

Abstract

This research was conducted to analyze the impact of implementing the Taxable Entrepreneurs (PKP) threshold of IDR4,800,000,000.00. The novelty of this research is using institutional theory, proposing new Value Added Tax (VAT) collection mechanism, and calculating the potential VAT from the threshold revision. This research is qualitative research with a case study approach. This study uses an interactive analysis model. Data was collected in three ways, namely in-depth interviews, qualitative observation, and documentation studies. The Sub-Directorate of VAT Regulations, Services and Other Indirect Taxes was chosen as the research site. There were six sources in this study, namely the Head of Sub-Directorate, Head of Section, Strategic Account Representative, Regional Account Representative, and lecturers. The findings in this research are that the high threshold results in the VAT tax base being eroded; often misused to avoid taxes; and reduced the amount of Tax Invoice data for supervisory activities. Based on research findings, policy makers in the Directorate General of Taxes (DGT) should immediately revise PMK-197/2013 and PMK-164/2023 by lowering the threshold to IDR600,000,000.00 and creating a new VAT mechanism, namely with a margin scheme of 1.1%.
Accounting Reality Behind Waste Scales Paranoan, Selmita; M. Yusuf, Rolland; Yamin, Nina Yusnita
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 1: March 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i1.24902

Abstract

This research is based on the rampant scattering of waste, which is no longer considered valuable, so it ends up in landfills. This research focused on the accounting reality of the waste business in the Kawatuna landfill area. This research used a qualitative method with an ethnomethodology approach and data collection techniques in the form of observation, interviews, and documentation to observe the professional behavior of waste pickers and collectors in practicing waste transactions. The results showed that accounting practices in waste transactions support sustainable business relationships in the Kawatuna landfill area. Mutual trust is the main key to building a waste business with the recognition of waste as a valuable asset. The practice of debt and credit that occurs supports simple accounting practices in the waste business. This finding is relevant to the concept of circular economy; the application of the concept supports business processes that involve economic, environmental, and social spheres in forming sustainable businesses.
M-CASH: Simple Software for MSME Financial Report Management in an Effort to Support SDGs to Drive Economic Growth Cahyani, Meti Regita; Zulpahmi; Rahayu, Dewi Pudji; Larasati, Meita
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 1: March 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i1.24973

Abstract

This research aims to design a simple website-based financial reporting software for MSMEs to be more advanced in supporting inclusive and sustainable economic growth in accordance with the Sustainable Development Goals (SDGs). The subject of this research is MSME players at the Tugas Ibu Foundation. This research uses secondary data in the form of financial data contained in the balance sheet and profit and loss. The data analysis technique uses descriptive methods. The research method uses research and development (R&D) with a 4D development model modified into 3D by going through several stages, namely defining, design, and development. The results of this study are in the form of simple web-based M-CASH software that can help MSME actors record financial reports.

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