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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 14 Documents
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Search results for , issue "Vol 4, No 2 (2024)" : 14 Documents clear
EFEKTIVITAS KEPATUHAN PELAPORAN SPT PPH TAHUNAN WAJIB PAJAK NON PEGAWAI DENGAN DITERAPKAN APLIKASI PAJAK ONLINE Asyiami, Difa Nur; Andayani, Endro; Suryana, Ade
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4623

Abstract

This study was conducted to determine the level of effectiveness of the Reporting of Annual Income Tax Returns for Non-Employee Taxpayers based on electronic filling at the Cakung Jakarta Pratama Tax Office. The basis for its implementation is the KUP Law and the Income Tax Law and other implementing regulations. The methodology used is qualitative by using observation and collecting data from people working in the company, literature review and interviews. Results: the effectiveness of Tax Compliance through e-Filing at the Cakung Jakarta Pratama Tax Office is quite effective in 2019 to 2022, in 2023 it is not effective. The obstacles are server down and new WPOPs do not understand online applications in reporting. Efforts that have been made with socialization and collaboration with the Tax Center at the University to participate in Tax Volunteers 
GREEN INNOVATION, SUSTAINABLE COMPETITIVE ADVANTAGE DAN SUSTAINABILITY PERFORMANCE Marpaung, Elyzabet Indrawati; Setiana, Sinta; Wijaya, Anggela -
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4627

Abstract

ABSTRACT Today companies must be environmentally responsible to contribute to social welfare and achieve levels of competitiveness and financial success.This research aims to test whether green innovation has an effect on sustainable competitive advantage, whether sustainable competitive advantage has an effect on sustainability performance, whether green innovation has an effect on sustainability performance, and whether sustainable competitive advantage can mediate the effect of green innovation on sustainability performance. This research uses research methods with quantitative design and survey methods. Respondents in this research were employees of companies in Indonesia in the raw goods, industrial, primary consumer goods, non-primary consumer goods and health sectors who had work experience of more than 3 years. Data were analyzed using Structural Equation Modeling (SEM) with the alternative partial least squares method as a tool to help draw conclusions. The research results show that green innovation has a positive effect on sustainable competitive advantage, sustainable competitive advantage and green innovation have a positive effect on sustainability performance, and sustainable competitive advantage can mediate the effect of green innovation on sustainability performance, so it can be concluded that the type of mediation in this research is partial mediation.Keywords: Green Innovation, Sustainable Competitive Advantage, Sustainability Performance
ENHANCING FIRM VALUE: ANALYZING INTELLECTUAL CAPITAL, CAPITAL STRUCTURE, AND PROFITABILITY IN INDONESIA Priyanto, Panji; Tias, Putri Wahyuning; Suhandi, Ni Putu Mila
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4683

Abstract

This study investigates the impact of Intellectual Capital (IC), Capital Structure (CS), and Profitability (PR) on Firm Value (FV), with profitability acting as a mediating variable. Utilizing a quantitative approach, secondary data from 190 observations of consumer goods companies listed on the Indonesia Stock Exchange (IDX) were analyzed through SmartPLS. Companies experiencing losses or conducting IPOs during the research period were excluded. Firm value was proxied by Return on Assets (ROA), a key indicator of a firm's efficiency in generating profits from its assets. IC was measured using the Value-Added Intellectual Coefficient (VAIC), comprising Human Capital Efficiency (HCE), Capital Employed Efficiency (CEE), and Structural Capital Efficiency (SCE). Capital Structure was measured using the Debt-to-Equity Ratio (DER), and profitability was assessed via Price-to-Book Value (PBV). The results revealed that Intellectual Capital significantly enhances both profitability and firm value, highlighting the role of intangible assets in firm performance. Capital Structure exhibited a negative direct effect on firm value but positively influenced profitability. Profitability, in turn, had a strong positive effect on firm value, underscoring its mediating role in the relationship between IC, CS, and FV. These findings emphasize the importance of effective management of intellectual and capital resources in maximizing firm value in the consumer goods sector in Indonesia
MODEL PERENCANAAN PENGGUNAAN DANA CUKAI TEMBAKAU DAN DAMPAKNYA PADA KESEJAHTERAAN PETANI Sondayani, Elis
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4567

Abstract

The management of Tobacco Excise Revenue Sharing Funds (DBH CHT) plays a strategic role in supporting regional economic improvement, particularly for communities dependent on the tobacco agricultural sector. Evaluating the planning and implementation processes of fund usage, as well as how these funds contribute to maintaining labor sustainability and enhancing the welfare of tobacco farmers, is crucial. This study aims to analyze the planning model for the use of DBH CHT in West Java Province and its impact on the welfare of tobacco farmers, as well as to identify factors influencing the effectiveness of planning. The research employs qualitative methods with a case study approach in several areas of West Java. Data collection was conducted through interviews with tobacco farmers, local officials, and document analysis related to DBH CHT. The results indicate that the planning model for DBH CHT in West Java aligns with regulations but still faces challenges in budget absorption, particularly in the areas of community welfare and law enforcement. Despite efforts to improve farmers' welfare, the tangible impact on income and welfare still needs enhancement. This is influenced by factors such as less than optimal coordination between local government agencies (OPD) and relevant ministries, limitations in beneficiary data, and the need for increased transparency and accountability in fund management. This study provides policy recommendations to enhance the effectiveness of DBH CHT planning, especially in supporting the welfare of tobacco farmers in West Java. 
HOW FINANCIAL PERFORMANCE IS INFLUENCED BY ADAPTATION TO FINANCIAL TECHNOLOGY AND CYBER GOVERNANCE lisnawati, lisna
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4687

Abstract

Financial performance represents the success of a financial institution in managing its business without ignoring external factors in the era of technological disruption. This research aims to examine the influence of financial technology adaptation and cyber governance on financial performance in financial institutions. Quantitative methods are used in this research, with content analysis data collection techniques for 94 banking observation data contained on the Indonesia Stock Exchange (BEI) in 2022 and 2023. Based on the structural test of the PLS SEM model, the results show that financial technology adaptation has a significant positive effect on financial performance. while cyber governance has no influence on financial performance. The limited number of banks that disclose cyber governance is a major limitation in this research. The empirical implication of this research is the use of dimensions of fintech adaptation and cyber governance as assessment measuring tools. Empirical implications for dimensions of fintech adaptation that are suitable as measuring tools include ATM banking, online banking and mobile banking. Empirical implications for cyber governance dimensions include the proportion of independent board of commissioners, institutional ownership, audit committee, managerial ownership and artificial intelligence.  The practical implication that can be implemented by financial institutions is that there is a need to improve cyber governance to anticipate cyber crime and scammer crimes in the long term through the use of artificial intelligence in the era of digitalization 4.0 towards 5.0..
MODERASI KOMPETENSI SUMBER DAYA MANUSIA DALAM PENINGKATAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Yenni, Elfita; Junaedi, Achmad Tavip; Wijaya, Evelyn
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4492

Abstract

The purpose of this study was to determine and analyze the influence of accounting understanding, Regional Financial Accounting System, Government Internal Control System, and human resource competence on the quality of Pekanbaru City government financial reports. And to determine and analyze whether human resource competence strengthens the influence of accounting understanding, Regional Financial Accounting System, and Government Internal Control System on the quality of Pekanbaru City government financial reports. The population in this study were Civil Servants in Pekanbaru City. The sampling technique for respondents used was purposive sampling, which is a sampling technique based on certain criteria. The research sample included the financial management sub-section, namely 2 people in each OPD. Data analysis used Moderate Regression Analysis. The results of the study stated that accounting understanding had a negative and significant effect, the Regional Financial Accounting System had a positive and insignificant effect, the Internal Control System had a positive and insignificant effect and HR competence had a positive and significant effect on the quality of financial reports of Regional Government Organizations in Pekanbaru City. Accounting understanding through HR competence had a negative and insignificant effect on the quality of financial reports. The application of the Regional Financial Accounting System through the HR Competence variable had a negative and insignificant effect on the quality of financial reports. Internal Control System through HR Competency variable has a positive but insignificant effect on the quality of financial reports.
LOCAL GOVERNMENT: EXAMINING FACTORS AFFECTING AUDIT REPORT LAG Sianturi, Antar MT; Siahaan, Magda
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4838

Abstract

Audit report lag, especially in local governments, needs to be studied in depth regarding the causes of its occurrence. The purpose of this study is to examine the direct influence of opinion, audit findings, educational background, professional skills, and continuing professional education on audit report lag in local governments. The population of the study was the audit report of local governments, with a purposive sampling technique of 535 local governments' Financial Reports from a total population of 539 local governments or 99.26%. After being analyzed using SPPS, the results of this study showed that opinion, educational background, and continuing professional education had a positive effect. In contrast, audit findings and professional skills did not significantly affect audit reporting delays.
HUBUNGAN FAKTOR MAKROEKONOMI DENGAN PENCADANGAN KERUGIAN PENURUNAN NILAI Sjahbandi, Hisyam Abdussalam; Ahalik, Ahalik
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4312

Abstract

PSAK No. 71 is an adoption of IFRS 9 whose implementation has only been effective since January 1, 2020. PSAK 71 as a new regulation will have an impact on companies in Indonesia, especially on companies listed in the LQ 45 index. Especially in calculating CKPN. PSAK 71 introduces a new method for calculating CKPN, namely forward-looking expected loss. In addition to being forward-looking, this new standard also requires companies to include information from past events and current conditions in the calculation and measurement of expected credit loss (ECL). In the new standard, macroeconomic data is one of the supporting factors in calculating a company's CKPN, because it includes information about future events. This means that the company must prepare CKPN for accounts that have the potential for impairment and include macroeconomic data into the calculation of the company's CKPN. This study aims to examine the relationship of macroeconomic factors to the value of the company's CKPN. The macro factors studied by this researcher are inflation, exchange rate and BI rate. The method used in this research is descriptive quantitative with multiple linear regression data processing. The results of this study were found if the macroeconomic data simultaneously did not have a significant effect on the calculation of the CKPN value.
DETERMINAN MINAT BERPROFESI DALAM BIDANG PERPAJAKAN Dewi, Indira Shinta; Christina, Christina; Tresnawaty, Nia
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4686

Abstract

This research aims to identify and empirically test the factors that influence the interest of students who participate as tax opponents in government programs at the Tax Service Office to pursue a career in the field of taxation, by considering the variables of attitude, subjective norms and knowledge. This research uses a quantitative approach, with data collected through questionnaires distributed to 220 respondents. The purposive sampling method and Likert scale were used to analyze the data.  Tax volunteer participants from 2021 to 2024 who are students from universities collaborating with the South Jakarta II DJP Regional Office are the population in this research. Research using SPSS software partially shows that attitudes and knowledge of taxation influence tax volunteers' interest in working in the taxation field, while subjective norms do not influence tax volunteers' interest in taxation.  
ANALISA KEPATUHAN WAJIB PAJAK ATAS IMPLEMENTASI NIK MENJADI NPWP megasari, Sintya; Frederica, Diana
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4767

Abstract

The government in Indonesia continues to reform policies to improve tax compliance, one of which is the implementation of the Population Identification Number (NIK) as the Taxpayer Identification Number (NPWP). Before the implementation of this policy, NPWP was issued separately from NIK. The registration process is often complex so that people delay registering themselves as taxpayers. Through the integration of NIK into NPWP, all people who have NIK will be automatically registered as taxpayers. This study aims to compare the level of tax compliance in terms of tax revenue, SPT reporting, the number of tax sanctions and the number of tax audits before, during the transition and after the implementation of NIK into NPWP at several Tax Service Offices in DKI Jakarta. The type of data used is secondary data obtained from tax service offices that have been submitted in previous e-research. The population used in this study are taxpayers in DKI Jakarta and with accesses that have been approved by e-research. The research method used is quantitative descriptive. Descriptive analysis is used to summarize the data that has been collected and the data is displayed in the form of graphs, tables or diagrams. The analysis results show that there are significant differences in most KPPs. However, several KPPs show no significant changes. This conclusion provides a more comprehensive picture of the impact of the NIK implementation policy as a NPWP on taxpayer compliance, as well as being the basis for evaluating future policies

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