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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 76 Documents
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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
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).
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. 
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.
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..
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.
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.
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".
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.

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