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Expensive: Jurnal Akuntansi dan Keuangan
Published by Universitas Muhammadiyah Metro
ISSN : 28295609     EISSN : 28294807     DOI : https://doi.org/10.24127
Core Subject : Science, Social,
Decision Sciences, Operations Research & Management Social Sciences
Expensive: Jurnal Akuntansi dan Keuangan is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that is published by Universitas Muhammadiyah Metro. Expensive published on January, Mei, September. The purpose of this journal is to publish quality articles which is dedicated to the scientific development of accounting issue that includes in 1) financial accounting, 2) manajerial accounting, 3) sector public accounting, 4) tax accounting, 5) auditing, 6) accounting information system and 7 ) syariah accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 174 Documents
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Pengaruh Digitalisasi Pembayaran Pajak Bumi dan Bangunan terhadap Penerimaan Puji Anggraini; Elmira Febri Darmayanti; Jawoto Nusantoro
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i2.12145

Abstract

Digitalization in the context of taxation is intended to provide convenience, usefulness, and to enhance public trust in the electronic tax payment system. This study aims to examine the effect of digitalization of Land and Building Tax (PBB) payments on PBB revenue in Metro City. A quantitative approach was employed using multiple linear regression analysis and processed using SPSS version 25. The sampling technique used was purposive sampling. The data consisted of primary data obtained through questionnaires distributed to 100 respondents who had used digital payment services, and secondary data in the form of PBB revenue realization reports. The tests conducted included validity, reliability, normality, linearity, homogeneity, t-test, F-test, and coefficient of determination (R²). The results of the study indicate that perceptions of ease of use, usefulness, and trust in the digital system have a significant influence on PBB revenue, both partially and simultaneously.
Analisis Komparasi Kinerja Keuangan Sebelum dan Sesudah Pemboikotan Produk Israel Romario Dominico Hartono
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i2.12179

Abstract

This study aims to analyze differences in financial performance before and after the boycott of products associated with Israel among nine companies listed on the Indonesia Stock Exchange (IDX). The study employs a quantitative approach with a descriptive-comparative method, using secondary data obtained from companies’ financial statements for the periods before and after the boycott. The results indicate that liquidity and profitability ratios declined after the boycott, reflecting a weakened ability of companies to meet short-term obligations and a decrease in profit levels caused by declining sales and increased operational pressure, while solvency ratios remained relatively stable, although several companies showed increased reliance on debt. The study concludes that social pressure in the form of a boycott has a tangible impact on the financial performance of public companies in Indonesia, particularly in terms of liquidity and profitability; therefore, it is recommended that companies strengthen risk management strategies and maintain a sound capital structure to mitigate the effects of similar social pressures in the future.
Analisis Ekualisasi Pajak Pertambahan Nilai Sebagai Instrumen Evaluasi Kepatuhan WP Chorry Ruth Lamtiur; Fitria Intani; Ni Putu Desy Damayanthi; Iffatul Khoriah
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i2.12181

Abstract

This study aims to examine tax planning and Value Added Tax (VAT) compliance through a reconciliation approach between financial statements (Income Statement) and tax reports (VAT Periodic Tax Returns). The research employs a quantitative descriptive method by analyzing financial statements and VAT reports for the fiscal year 2024. The findings reveal discrepancies in reported revenues between the two data sources, primarily caused by differences in accounting and tax treatments, including account classification, non-commercial transactions, re-exports, sales returns, and administrative adjustments. After the reconciliation process, the reported values become consistent, indicating that VAT reporting has been conducted comprehensively in accordance with applicable regulations. Furthermore, the study highlights that reconciliation serves as an effective internal control mechanism and a tool for identifying potential tax risks. The results emphasize the importance of integrating tax planning and tax compliance strategies to enhance reporting quality, particularly in response to the evolving VAT policies in 2025
Optimalisasi Pencatatan Transaksi dan Pengelolaan Piutang untuk Memperkuat Kinerja Keuangan Muharni Muharni
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the accuracy of transaction recording and accounts receivable management in improving the financial performance of Umi Salamah Clothing Shop, a small business that still applies a manual bookkeeping system. The research employed a descriptive qualitative approach through direct observation and interviews with the owner and administrative staff, supported by the review of transaction and receivable documents for a six-month period. The findings indicate that most transactions were recorded correctly, although several errors were identified, leading to less reliable financial information. The management of receivables was fairly effective, yet delays in customer payments affected cash flow stability. These results highlight the essential role of accurate recording and structured credit control in enhancing business profitability and financial resilience. The study concludes that improvements in bookkeeping practices and the implementation of clearer receivable policies are required to strengthen financial performance and support the sustainability of the business.

Page 18 of 18 | Total Record : 174

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