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JAKPI
Published by Universitas Prof. Dr. Moestopo
ISSN : 27759784     EISSN : 27759792     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Social Sciences
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI), ISSN 2775-9784 (Cetak) dan ISSN 2775-9792 (Online), dikelola Programs Studi Akuntansi diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Prof. Dr. Moestopo (Beragama). JAKPI diterbitkan dua kali setahun (pada Juni dan Desember). Menerima artikel yang akan direview oleh editor internal maupun eksternal. Selanjutnya artikel tersebut akan direview oleh reviewer kami dengan keahlian terkait. Artikel akan ditinjau oleh peer review double-blind. JAKPI menerima artikel dalam cakupan sebagai berikut: Financial Accounting Auditing Management Accounting Public Sector Accounting Information system Taxation Finance Business and Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 12 Documents
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Search results for , issue "Vol 4, No 1 (2024)" : 12 Documents clear
OPTIMASI STRATEGI BISNIS KOPERASI SIMPAN PINJAM ABC DI BEKASI: PENDEKATAN MATRIKS ANALISIS STRATEGIS Novianti, Nunuk
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4041

Abstract

Meningkatnya persaingan pasar  dan perubahan peraturan merupakan beberapa faktor yang mempengaruhi strategi bisnis lembaga perkreditan dalam upayanya untuk tetap relevan dan berkelanjutan. Penelitian ini bertujuan untuk melakukan analisis terhadap strategi bisnis Koperasi Simpan Pinjam ABC di Bekasi dengan menggunakan pendekatan matriks analisis strategis yang meliputi IFE, EFE, IE, dan QSPM. Menggunakan metode studi kasus, karena memungkinkan peneliti mendapatkan pemahaman lebih mendalam tentang fenomena yang diteliti. Data melalui wawancara dengan pengelola koperasi, observasi langsung terhadap kegiatan koperasi dan analisis dokumen seperti laporan keuangan, laporan tahunan dan dokumen strategi lainnya. Data kemudian dianalisis menggunakan metode matriks analisis strategis yaitu IFE, EFE, IE dan QSPM. Hasil dari analisis internal menunjukkan faktor  kekuatan utama adalah implementasi yang benar dari operasional dan peraturan yang ada, kelemahannya adalah kredit yang buruk dan terbatasnya modal. Faktor yang mengancam adalah kurangnya informasi koperasi di masyarakat. Koperasi Simpan Pinjam ABC akan mengedepankan kekuatan, meminimalkan kelemahan, memanfaatkan peluang dalam kegiatan usaha dan mengantisipasi ancaman. Perhitungan matriks EFE dan matriks IFE menempatkan Koperasi Simpan Pinjam ABC  pada kolom IV. Secara umum strategi yang digunakan oleh strategi intensif adalah penetrasi pasar dan pengembangan produk dan pasar. Dari analisis QSPM dapat disimpulkan strategi yang terbaik dapat diterapkan yaitu melakukan perluasan usaha dengan menambah area pasar baru ynag memiliki total STAS sebesar 6,25. Dengan perluasan usaha ini koperasi dapat berusaha  untuk membuka konektivitas nasabah baru, meluncurkan dan menjadi nasabah, juga memperkuat sistem pengelolaan koperasi dan organisasi koperasi dengan nasabah untuk menghindari utang macet.
ANALYSIS OF INTEREST IN INVESTING WITH FINANCIAL LITERACY AS MODERATOR: THEORY OF PLANNED BEHAVIOR APPROACH Lingga, Ita Salsalina; Marpaung, Elyzabet Indrawati; Thedya, Ranesya
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4934

Abstract

The capital market is currently an attractive option for investors, including millennials. The rapid advancement of technology had an impact on increasing the interest of the millennial generation to invest because it is easier to do. Success in investing is one of them determined by financial literacy. The latest data explains the change in the type of securities investors dominated by millennials and Gen Z. This news is clear evidence of a shift in mindset from millennials. The question of how is the behavior of millennials relating to investment and are they equipped with adequate financial literacy has encouraged the development of research using the theory of planned behavior in order to prove that interest in investing is determined by behavioral factors and strengthened by financial literacy as moderator. The selection of the research sample was focused on students of Accounting Program at Maranatha. The data analysis was carried out using SEM PLS as a method of choice. The processed data produce evidence that interest in investing is positively determined by behavioral factors including attitudes, subjective norms and perceived behavioral control. On the other hand, the interaction of behavioral factors on investment interest has not been proven to be strengthened by financial literacy.
ENHANCING FIRM VALUE : THE IMPACT OF GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL, MODERATED BY LIQUIDITY Suhardjo, Suhardjo; Murtanto, Murtanto
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4320

Abstract

This research aimed to obtain an overview of good corporate governance, intellectual capital, and liquidity designed to help build a trusted corporate environment, transparency, and accountability in order to build long-term relationships related to investment, financial stability, and business integrity, in supporting the firm's growth in the form of price book value. The research methodology employed in this study entailed conducting multiple linear regression analysis using SPSS version 22. The sample comprised 101 companies operating in the primary consumer goods sub-sector (consumer non-cyclicals) and listed on the Indonesia Stock Exchange (IDX). Data was collected for the period spanning from 2016 to 2020. The study's findings indicated that hypothesis 2 and hypothesis 3 were accepted, indicating that both intellectual capital and liquidity exerted a positive and significant impact on the firm value of the companies.
PENGARUH MINAT PERILAKU WAJIB PAJAK ORANG PRIBADI DAN EFEKTIVITAS E-FILING TERHADAP KEPATUHAN FORMAL PERPAJAKAN Isnawati, Isnawati; Ahalik, Ahalik
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4047

Abstract

This research was conducted to examine or determine the impact of individual taxpayer behavior and the effect of electronic filing on employee taxpayer compliance (case study of PT. Kian Santang Muliatama staff). The decline in state tax revenue from taxes makes this a concern. This research is quantitative and uses a survey tool in the form of a questionnaire. Data collection used a convenience sampling method with an SPSS 21 application. The sample for this study was 70 respondents, the population in this study were employees registered at PT. Kian Santang Muliatama. The questionnaire was checked for validity and reliability before the study. The classic hypothesis test used is the normality test, multicollinearity test and variance of variance test, as well as the t test and F test. The results of this study indicate that the interest in individual taxpayer behavior and e-filing effectiveness affect taxpayer compliance.
ANALYZING THE NEXUS OF POLITICAL AUTOCRACY, ECONOMIC STRAIN, AND HUMAN RIGHTS VIOLATIONS IN UGANDA Mwambembe, Herbert Nathan; Asad, Shibli Jamal Shariff
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4088

Abstract

The political situation in Uganda is heavily influenced by a history of civil wars, political unrest, and ethnic fractionalization (Rohner et al., 2011; Bananuka et al., 2019; Bananuka et al., 2019). The dominance of certain ethnic groups in the army and political leadership has been a recurring theme, leading to power struggles and instability (Rohner et al., 2011). The country gained independence in 1962, but soon after, it faced civil wars and political turmoil (Bananuka et al., 2019; Bananuka et al., 2019). The political settlement, or the basic political bargain among powerful actors, deeply affects the delivery of public services, including health care (Croke, 2023). The influence of ethnicity on political power and the potential for conflict is a significant concern in Uganda (Tripp, 1994; Meyerson, 2022). Moreover, the country's political climate has been characterized by quasi-authoritarian rule, which has influenced corruption and anti-corruption efforts (Tangri Mwenda, 2006; Peiffer et al., 2021).
THE EFFECT OF HUMAN CAPITAL ON FINANCIAL PERFORMANCE WITH CORPORATE SUSTAINABLE GROWTH AS A MODERATING VARIABLE Selfiani, Selfiani
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4086

Abstract

In facing the era of globalization which is marked by the rapid development of the economy in Indonesia today, companies can further improve their performance in order to survive in the face of economic developments that are always changing rapidly and dynamically. In the face of an economy that is always changing rapidly and dynamically, companies can also grow companies in a sustainable manner. To test and analyze the influence of Human Capital on Financial Performance. To test and analyze the effect of Corporate Sustainable Growth on moderating the relationship between Human Capital and Financial Performance. The population in this study are Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX). A sample of 35 companies from 100 Kompas100 Index companies listed on the Indonesia Stock Exchange in 2021. This study uses a quantitative approach and tools for hypothesis testing using SPSS software. With classical assumption test, normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. The results of this study are multiple regression analysis that human capital has a greater influence on financial performance than the company's sustainable growth. Human capital has a positive effect on financial performance, Corporate Sustainable Growth strengthens the relationship between Human Capital and Financial Performance.
TRANSFORMASI DIGITALISASI USAHA MIKRO, KECIL, DAN MENENGAH (UMKM): MINAT BELANJA ONLINE DENGAN MENGADOPSI E-COMMERCE Apriani, Ari; Wahdiniawati, Siti Annisa
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4151

Abstract

Penelitian ini bertujuan untuk mengevaluasi apakah persepsi mengenai kegunaan, kemudahan penggunaan, risiko, dan kepercayaan mempengaruhi sikap terhadap belanja online serta niat untuk melakukan pembelian secara online. Temuan dari penelitian ini diharapkan dapat membantu praktisi UMKM dalam menyusun strategi untuk meningkatkan niat konsumen berbelanja online. Populasi penelitian mencakup konsumen Shopee dan Tokopedia di wilayah Jabodetabek, dengan jumlah sampel sebanyak 270 responden yang tersebar di wilayah tersebut. Pengumpulan data dilakukan menggunakan metode kuesioner, di mana responden menjawab pertanyaan dalam bentuk pilihan dan skala Likert. Metode penelitian yang digunakan adalah analisis kuantitatif dengan alat analisis SEM. Hasil penelitian menunjukkan bahwa persepsi tentang kegunaan, kemudahan penggunaan, dan kepercayaan memiliki pengaruh positif dan signifikan terhadap sikap terhadap belanja online, sementara persepsi risiko tidak berpengaruh. Selain itu, penelitian ini menemukan bahwa persepsi mengenai kegunaan, kemudahan penggunaan, dan risiko tidak mempengaruhi niat untuk membeli secara online, sedangkan kepercayaan dan sikap terhadap belanja online mempengaruhi niat tersebut. Temuan ini memberikan wawasan berharga mengenai upaya transformasi digital untuk meningkatkan UMKM dan mengubah perilaku belanja konsumen di era digital.
PERAN AKUNTAN PUBLIK DALAM PENERAPAN GOOD GOVERNANCE DI PASAR MODAL (TINJAUAN STANDAR AUDIT) Arda, Devid Putra
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4087

Abstract

Capital markets are an important component in the global financial system that facilitates long-term fundraising through the issuance of shares and bonds. Capital market management must prioritize good governance (GC). A number of fraud cases in the capital market indicate weak implementation of GC. Public accountants play a major role in the capital market in assessing the fairness of issuers' financial statements. For this reason, it is necessary to analyze how much guidance applies professional skepticism to public accountants. This research emphasizes research on audit standards (SA) published by the Indonesian Institute of Public Accountants (IAPI) regarding professional skepticism as a guide for public accountants. There are two important SAs that emphasize professional skepticism, namely (SA) 200 (revised 2021), concerning "Overall Objectives of Independent Auditors and Implementation of Audits Based on Audit Standards". And SA 240- revised 2021: "Auditor's Responsibilities Related to Fraud in Audits Financial statements".
PERSEPSI KEMAMPUAN KERJA EKSTERNAL DAN PERILAKU AUDITOR YANG DIINGINKAN, TEMAN ATAU MUSUH? Maretia, Stella; Natalia, Esther; Alamsyah, Andrea; Kurniawan, Johanes; Tjun Tjun, Lauw; Marpaung, Elyzabet I.
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4292

Abstract

This research aims to examine the effect of career development practices in the form of training on auditors’ professional skepticism and behavior of audit quality reduction as well as to examine whether auditors’ external employability mediates the effect of career development practices. Samples of this study were auditors who worked at an audit firm in Jakarta and Jawa Barat. Questionnaires were shared using the snowball sampling method. We had collected 123 respondents in total and selected them that fit our criterias to 86 respondents as our research sample. The data were analyzed using PLS-SEM with the SmartPLS program. This study found that career development practices on training had a positive effect on auditors’ external employability, auditors’ external employability had a positive effect on auditors’ professional skepticism and behavior of audit quality reduction. Based on this result, it can be concluded that perceived external employability, which is often seen as a risk, actually triggers the desirable auditor behavior. This research suggests to increase the perceived external employability through firm investment in auditors' careers which acts as a catalyst for desirable auditor behavior. Firm support in career development practices creates an environment where auditors tend to be more committed, more professionally skeptical and uphold the quality of their audit services.. 
PENGARUH SIZE, OPERATING CYCLE DAN ACCRUAL RELIABILITY TERHADAP EARNING PERSISTANCE Saputra, Wendy Salim; Wong, Natasya; Loanza, Marshia
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4061

Abstract

Profit plays a very important role as an indicator for evaluating company performance. Profit information will not be useful if it is not of good quality. The more a company can produce quality profit information, the more it will reflect the company's sustainability, financial condition and performance in the future. Quality profits are profits that contain predictive value, which is one aspect of relevance in fundamental quality, which is the ability of accounting information to be used as a basis for estimating future figures. The level of profit persistence can describe the influence of current year profits on future profits. The basis for the calculation is core earnings, so that the profits presented in the report are profits that are relevant to the company's routine operational processes and are not the result of transitory or extraordinary income items. Profit persistence can also describe what level of income the company can maintain in each operational period. The higher the profit persistence, the better the company is at maintaining their income level.The aim of this research is to obtain empirical evidence regarding the influence of sales volatility, cash flow volatility and debt levels on profit persistence. This research will then use multiple regression analysis starting with descriptive statistical testing, classical assumption testing and hypothesis testing. This research was conducted on cyclical and non-cyclical consumer sector companies in 2020 - 2022. The results of this research show that size has a negative effect on earnings persistence, operating cycle has a positive effect on earnings persistence, while accrual reliability has no effect on earnings persistence.

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