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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 3 Documents
 1 
Search results for , issue "Vol. 12 No. 2 (2025): July - December" : 3 Documents clear
COSO Framework-Based Internal Control in University Cooperatives and Its Impact on Financial Statement Quality Putra, Ihrom Caesar Ananta; Rakhmawati, Ratih
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 2 (2025): July - December
Publisher : Magister Akuntansi Universitas Pancasila

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

Abstract

Purpose: This study investigates the influence of COSO-based internal control components on the quality of financial statements in higher education cooperatives and explores implementation practices through quantitative and qualitative approaches. Methodology: A mixed-method design with a sequential explanatory strategy was employed. The quantitative phase applied SEM-PLS using SmartPLS 4.0 on 66 members of the STIE Mandala Cooperative. Exogenous variables included the control environment, risk assessment, control activities, information and communication, and monitoring, while the endogenous variable was financial statement quality. The qualitative phase involved in-depth interviews with supervisors, chairpersons, and treasurers, complemented by benchmarking with other university cooperatives. Finding: Quantitative results indicate that the control environment and monitoring significantly affect financial statement quality, whereas risk assessment, control activities, and information and communication show no significant effect. Qualitative insights reveal weak internal control implementation due to a trust-based culture, limited resources, and administrative procedures. Benchmarking highlights good practices such as stronger supervisory roles, formalized documentation, and the use of information technology to enhance control effectiveness. Implication: Strengthening the control environment and monitoring mechanisms is essential to improving cooperative financial reporting, supported by systematic risk management, consistent control activities, and effective communication. Originality: By integrating SEM-PLS analysis with qualitative insights and benchmarking, this study provides a comprehensive understanding of COSO Framework-based internal control effectiveness in university cooperatives.
Sales Growth as a Moderating Variable: The Effect of Capital Intensity and Financial Distress on Tax Aggressiveness Ambarwati, Nur Indah; Napisah
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 2 (2025): July - December
Publisher : Magister Akuntansi Universitas Pancasila

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

Abstract

PurposeThis study aims to examine the effect of capital intensity and financial distress on tax aggressiveness, with sales growth as a moderating variable, in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. MethodologyThis research employs a quantitative associative approach using secondary data obtained from the annual financial statements of industrial sector firms listed on the IDX. The sample consists of 14 companies selected through purposive sampling, resulting in 70 firm-year observations. Panel data regression and Moderated Regression Analysis (MRA) were applied using EViews 12. FindingsThe findings indicate that tax aggressiveness is strongly impacted negatively by financial difficulty but not significantly by capital intensity. Furthermore, neither the association between financial distress and tax aggressiveness nor the relationship between capital intensity and tax aggressiveness are moderated by sales growth. ImplicationThe findings provide practical implications for management, investors, and policymakers in understanding corporate tax behavior, particularly under financial distress conditions. OriginalityThis study contributes to the tax aggressiveness literature by incorporating sales growth as a moderating variable in the Indonesian industrial sector context.
Can the free money transfer system application be considered a breakthrough in financial technology? Subekti, Rini; Ria Viana Praningtyas, Elisabeth; Anggya Agustina, Putu Ayu; Setia Utami, Indah
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 2 (2025): July - December
Publisher : Magister Akuntansi Universitas Pancasila

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

Abstract

Abstract   Purpose:This study analyzes the customer experience of users of a free money transfer application in Indonesia. The application, developed by local innovators, enables users to transfer funds between bank accounts at no cost, representing an important contribution to the national fintech ecosystem. Methodology:The study employs Structural Equation Modeling–Partial Least Squares (SEM-PLS) as the analytical tool. Data were collected from users of the original Indonesia-based application designed to facilitate free money transfers. Findings:The results indicate that Ease of Use, Perceived Value, Customer Support, and Assurance do not significantly influence customer experience in the context of free money transfers. Unlike other fintech platforms, this application shows a different pattern of determinants. Speed and Perceived Firm Innovation emerge as the primary factors shaping customer experience. Implication:The findings may be used to guide the development of strategies to improve customer experience. Developers and policymakers should prioritize enhancements related to service speed and perceived innovativeness, as these represent the most influential factors for users of free-to-use money transfer applications. Originality:This study provides insight into customer experience in a uniquely Indonesian fintech application, offering an alternative perspective compared to studies focusing on commercial or fee-based fintech services. Keywords:Customer Experience; Fintech; Free Money Transfer

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