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Sri Siti Rochani
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Program Magister Akuntansi Sekolah Pascasarjana Universitas Pancasila Jalan Raya Lenteng Agung No.56-80, RT.1/RW.3, Srengseng Sawah, Kec. Jagakarsa, Kota Jakarta Selatan, Daerah Khusus Ibukota Jakarta 12640
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JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Published by Universitas Pancasila
ISSN : 23391545     EISSN : 24602132     DOI : https://doi.org/10.35838/jrap
Core Subject : Economy,
Economics, Econometrics & Finance
The JRAP (Jurnal Riset Akuntansi & Perpajakan) provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JRAP accepts articles any research methodology that meet the standards established for publication in the journal. In addition, JRAP focuses on research articles and review article for specific topics that are relevant to the economic, business, and banking issues, related to three important disciplines as follows: Economics: Public Economics, International Economics, Banking and Financial InstitutionDevelopment Economics, Monetary Economics, Financial Economics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems. Tax
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol. 12 No. 1 (2025): January - June" : 8 Documents clear
The Role of Good Corporate Governance in Moderating Credit Risk and Performance of Rural Banks Dewi, Putu Pande R. Aprilyani; Budiadnyani, Ni Putu; Prena, Gine Das
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 1 (2025): January - June
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2025.004

Abstract

Purpose: This study aims to determine how credit risk affects the financial performance of rural banks (BPRs) and how good corporate governance can weaken this influence. The main objective is to improve the performance of BPRs through effective risk management and transparent governance. Methodology: This research uses quantitative research methods with a sample of 205 data from 18 BPRs in North Sulawesi. The sample determination was done using purposive sampling method. Data were analysed to understand the relationship between credit risk and firm performance, as well as the role of corporate governance in weakening the effect of credit risk. Finding: The results show that credit risk has a significant influence on firm performance, but good corporate governance can weaken this influence. This suggests that effective governance implementation can help BPRs better manage credit risk and improve financial performance. Implication: This research has practical implications for BPRs in developing stronger risk management systems and more transparent decision-making processes. Thus, BPRs can improve financial performance and attract investors through effective and transparent governance. Originality: This research makes an original contribution by focusing on the role of corporate governance in weakening the effect of credit risk on BPR performance. It also provides insights into how BPRs can improve financial performance through effective risk management and good governance in specific regions such as North Sulawesi.
Finding the Optimum Value-Added Tax Threshold of Small and Medium Businesses in Indonesia Lungun, Rahadian
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 1 (2025): January - June
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2025.002

Abstract

Purpose: This study investigates the optimal Value-Added Tax (VAT) registration threshold for small and medium enterprises (SMEs) in Indonesia, aiming to enhance VAT revenue without raising the tax rate. Despite VAT being a significant source of revenue for Indonesia, the current VAT registration threshold of 4.8 billion rupiahs is relatively high compared to other countries, potentially limiting tax revenue from businesses just below this level.Methodology: The study calculates the optimal VAT threshold for various business sectors using the Keen and Mintz model and administrative data from the Directorate General of Taxes.Finding: The results show that the average optimal threshold is lower than the current threshold, with the mining and quarrying sector having the highest threshold at approximately 4.26 billion rupiahs and the accommodation and food service sectors the lowest.Implication: The implication of this study suggests that reducing the VAT threshold could expand the tax base and increase revenue without raising VAT rates.Originality: The study contributes to the ongoing discourse on optimising Indonesia's VAT system and recommends revising the threshold to reflect sector-specific needs better and enhance overall tax efficiency.
Strengthening Effect of Rupiah Exchange Rate Through Financing Dimension on Profitability in Islamic Commercial Banks in Indonesia Nawasiah, Nana; Derriawan, Derriawan; Sari, Lola Fitria; Merawati, Endang Etty; Khairina, Putri Rana
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 1 (2025): January - June
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2025.001

Abstract

Purpose: This study analyzes the impact of exchange rates on the financial health of Islamic Commercial Banks (BUS) in Indonesia, focusing on the financing dimension.Methodology: The study employs the Moderated Regression Analysis (MRA) method to assess the interaction between exchange rates (independent variable), NPF and FDR (moderator variables), and ROA (dependent variable). It uses secondary data from the financial statements of eight Islamic Commercial Banks from 2020 to 2022, comprising 36 observations.Finding: The results indicate that exchange rates significantly impact ROA, both directly and through interactions with NPF and FDR. The model has an adjusted R² of 34.89% and an RMSE of 1.1573, demonstrating good quality. The F-test value is 5.69 with a probability of 0.0015 (<0.05). The regression assumptions confirm normality and homoscedasticity; however, the Durbin-Watson test (1.48 < 1.80) indicates autocorrelation.Implication: This study recommends strengthening risk management in Islamic banks through Sharia-based financing principles. It uniquely contributes to Islamic banking research by exploring exchange rate effects using a three-way interaction approach.Originality: This study provides a unique contribution in analyzing the effect of exchange rates on the health of Islamic banks through a three-way interaction approach, which has not been widely discussed in the context of Islamic banking in Indonesia.
The Role of Profitability as an Intervening Variable in the Influence of Capital Intensity Ratio and Leverage on Corporate Tax Management Yuni, Sri; Christian, Ferry; Okta, Okta
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 1 (2025): January - June
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2025.005

Abstract

Purpose: The purpose of this study is to determine the role of profitability as a mediating variable in the influence between capital intensity ratio and leverage on tax management. Methodology: The method used in this study is quantitative research. Hypothesis testing in this study uses path analysis with SPSS 25. Findings: The findings of this study indicate that capital intensity ratio and leverage have a significant effect on profitability. While capital intensity ratio, leverage and profitability have a significant effect on tax management. However, the profitability variable does not mediate the relationship between capital intensity ratio and leverage on tax management. Implication: This study can be useful for companies in making decisions related to tax management. Originality: This study offers an approach for companies in understanding how capital structure, capital intensity, and profitability interact in the context of tax management.
Determinants of Audit Quality in Indonesia Nuryani, Nanik; Harnovinsah, Harnovinsah; Djaddang, Syahril
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 1 (2025): January - June
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2025.003

Abstract

Purpose: This study examines the extent of the influence of Public Accountant competence, Audit tenure, audit planning, audit client complexity, auditor competence, engagement quality control, and Public Accounting Firm size on audit quality. Methodology: This research uses quantitative methods using secondary data from examination results conducted by Finance Professions Supervisory Center of The Ministry of Finance, Public Accountant Office business activity reports, and Public Accountant PPL Realization Reports. The research samples were 248 Public Accountants for examination from 2019 to 2023. Finding: The results obtained significant results on the effect of Public Accounting Firms' size on audit quality. In addition, the size of public accounting firms also partially moderates the impact of audit planning on audit quality. The variables of public accountants' competence, audit tenure, audit planning, audit client complexity, auditor competence, and engagement quality control do not affect audit quality. Implication: The implications of these findings suggest that the size of the Public Accounting Firm plays a key role in improving audit quality, making it important for stakeholders to consider the capacity and resources of the Public Accounting Firm in audit assignments. Originality: The originality of this study lies in the simultaneous analysis of the influence of various internal and external factors of the auditor, including moderation of KAP size, on audit quality using real audit data from the financial profession supervisory authority.
Green Reputation in Mediating Implementation of Sustainable Development Goals (SDGs) On Company Financial Performance Bisri, Hasan; Rahayu, Susilowati; Safii, Abdul Azis
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 1 (2025): January - June
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2025.006

Abstract

This study aims to examine the mediating role of green reputation in the relationship between the implementation of Sustainable Development Goals (SDGs) and corporate financial performance. Research data processing using SEM-PLS Analysis. Data sourced from financial reports and sustainability reports published by the company, and ESG score data released by the IDX in collaboration with Morningstar Sustainalytics.The research findings found that although the implementation of SDGs does not have a direct impact on financial performance, there is a significant influence of the implementation of SDGs on green reputation, and green reputation has a significant influence on the company's financial performance, so that green reputation becomes a mediator between the implementation of SDGs on the company's financial performance. The theoretical implications of this study support signaling theory, where green reputation acts as a positive signal to stakeholders regarding a company's commitment to sustainability. In terms of policy, these results encourage companies to not only adopt SDGs, but also proactively build and strengthen their green reputation to maximize the positive impact on the company's financial performance. The novelty of this research lies in the use of the green reputation variable as a mediator with measurements using the ESG-Sutainalytics score.
Accounting Perspective of Malang Bantengan Culture with an Ethnomethodological Approach Utami, Riski Nur; Sopanah, Ana; Bahri, Syamsul
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 1 (2025): January - June
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2025.009

Abstract

Purpose: This research aims to uncover the values of local wisdom contained in "Bantengan" and financing in the art of "Bantengan". Methodology: The type of method used is a qualitative method with an ethnomethodological approach where the author analyzes a culture in the form of the art of "Bantengan" which focuses on "Reality" or the reality of social aspects in daily life. Finding: The results of the study show that the art of bantengan contains the values of wisdom which include "Guyup Rukun" (Togetherness), "Kekang Control" (Guide), and "Paseduluran" (Brotherhood). Implication: The accounting practice in this case the financing of the bantengan does not record or bookkeeping in any form. Funds are sourced from personal money and player dues only. Originality: The novelty of this research lies in the disclosure of the values of local wisdom in the art of Bantengan which is integrated with the practice of non-formal financing without accounting records, which has not been widely studied in the context of ethnomethodology.
The Influence of Financial Attitude, Financial Knowledge, and Income on Investment Decisions Mediated by Financial Behavior Hilman, Dede; Buchory, Herry Achmad
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 1 (2025): January - June
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2025.008

Abstract

Purpose: Investment decisions are an important aspect to understand in investing. An investment decision is a decision to release funds now with the hope of generating a future cash flow with an amount greater than the funds released at the time of the initial investment. This study aims to analyze the influence of financial attitude, financial knowledge, and income on investment decisions mediated by financial behavior. Methodology: To achieve the research objectives, primary data was used through questionnaires distributed to employees of PT. Citra Niaga Abadi (CNA). The number of samples used in the study was 100 respondents using saturated samples. Path analysis was used as a data analysis method. Finding: The results showed that financial knowledge and financial behavior have a positive effect on investment decisions. However, financial attitude and income have a negative effect on investment decisions. Then, financial attitude, financial knowledge and income have a positive effect on financial behavior. The financial behavior variable is able to moderate financial attitude, financial knowledge and income on investment decisions. Implication: The findings suggest that enhancing financial behavior can be an effective strategy to improve investment decisions, even when financial attitude and income do not directly support positive investment outcomes. Originality: This study uniquely incorporates financial behavior as a mediating variable between financial attitude, financial knowledge, and income in shaping investment decisions—an approach rarely explored in the context of corporate employees.

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