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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 286 Documents
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Analysis of Global Bank’s Financial Performance with the Clustering K-Means Model Santosa, Suhari; Heikal, Jerry
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.22

Abstract

Purpose: The purpose of this study is to find out the financial performance of global banks in each cluster for the years 2019 and 2023. In addition, this study is also to find out the position of Indonesia's banks compared to global and ASEAN banks in 2019 and 2023. Methodology: The analysis model used is that the formation of clusters is based on the ratio of CAR, LDR, NIM, ROA and ROE. Testing was carried out with the K-Means model using SPSS. Findings: The results of the study show that in general, global banking performance in 2023 is better than in 2019 in 4 clusters out of 5 clusters. However, the number of banks in the Very Good and Good cluster has decreased in 2023 compared to 2019. In addition, the number of banks in the Very Bad cluster also increased in 2023 compared to 2019. Implication: The increase in the number of banks in the Very Bad cluster needs to be a concern, because the improvement in performance is not as good as other global banks. Local bank supervisory authorities, including the Financial Services Authority in Indonesia, need to pay attention to the performance of banks in the Very Poor cluster. Originality: This study provides additional information about the condition of banks compared to their peers in 2019 and 2023 at the global, ASEAN and Indonesia levels for bank management, investors and also authorities.
The Mediating Role of CSR: Total Quality Management and Corporate Green Performance Cristiana, Monica; Carolina, Yenni
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.21

Abstract

Purpose: This study aims to determine whether Total Quality Management (TQM) influences Corporate Green Performance (CGP) and Corporate Social Responsibility (CSR), to explore whether CSR affects CGP, and to examine the mediating role of CSR between TQM and CGP. Methodology: This research is causal in nature, with data collection carried out using a questionnaire technique. The sample includes 78 companies, with respondents consisting of managers and operational staff. The data analysis technique used is Structural Equation Modeling (SEM) through the variant-based approach, Partial Least Square (PLS). Findings: TQM has a positive effect on CGP. TQM also positively influences CSR. CSR positively affects CGP and mediates the relationship between TQM and CGP. Implications: The implications of this research point to a deeper understanding of environmental impact and sustainability. Properly implemented TQM can reduce energy and resource consumption, while CSR encourages companies to consider long-term environmental impacts. Originality: Similar research has not been conducted in Indonesia, particularly in the automotive industry in Indonesia.
Assessing the Moderating Effect of Bank Size on the Interaction between Bank Health Level and Company Value in Digital Banks Ilmi, Mainatul; Muhdar, Muhdar; Handayani, Yuniorita Indah
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.27

Abstract

Purpose: This study aims to analyze the effect of bank health level using the RGEC method on company value with bank size as a moderating variable in digital banks registered with the OJK Republic Indonesia in 2021-2023. Methodology: The population of this study was 15 companies. The sampling technique used purposive sampling for 7 companies. The data analysis method used Moderating Structural Equation Modelling (MSEM) with Smart-PLS 4. Finding: The results of the study show that bank health level and bank size affects the company value. Bank size can strengthen the influence of bank health level on the company value. Implication: This study provides insight to digital banks in Indonesia where it is necessary to pay attention to bank health level factors that can affect company value as a reflection of investor assessments in making investment decisions. Such as risk profile, GCG, and earnings factors which play a very important role in describing the health condition of a bank. The other side, companies must be able to optimize the use of bank capital for productive activities that can generate profits. Bank size is also considered by investors so it affects the company value. Originality: the originality of this study is in the innovative methodological approach and relevant practical implications. This study uses bank size as a moderating variable. Analysis with a moderation effect is used to test whether the moderating variable can strengthen or weaken the influence between the exogenous variables and the endogenous variable.
Ompangan as an Accounting System: The Practice of Debts and Grants in Madura Culture Jannah, Faizatul; Priyadi, Ira Hasti
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.24

Abstract

Purpose: This study was conducted to find out the implementation of the tradition of ompangan and its relationship with sharia accounting principles that occurred in Panglegur Village, Tlanakan District, Pamekasan Regency. Methodology: This study uses a qualitative descriptive type and an ethnographic approach. Data collection techniques are in the form of observation, interviews, and documentation, with triangulation techniques. Findings: The results of the study stated that the tradition of the ompangan still exists among the Panglegur community, the ompangan tradition has the purpose of ta'awun/help, the existence of a simple bookkeeping system in the ompangan tradition has consequences for the return of debts and receivables in the future and has an impact on a person's spikology because of the burden of repayment in the future. Implication: The shift in values in the tradition of the ompangan whose original nature is ta'awun / please help which should be preserved, now needs to be straightened out and understood that the original purpose of the ompangan tradition has the main purpose of helping each other or easing the burden of the owner of the wish and does not consider the ompangan tradition as debts that must be returned. There is a need for the role of community leaders to provide a better understanding related to the tradition of ompangan, so that the community realizes that the tradition of ompangan is a tradition of helping each other. Originality: This study specifically examines the tradition of ompangan from the perspective of accounting, recording in the tradition of remittances, the community's perspective on the tradition of ompangan as a practice of debts and grants, savings, and time value of money on money and goods in the ompangan tradition.
Social Supervision Behavioral of the Village Income and Expenditure Budget Reaches Welfare Windu Kencana in Indonesia Prasetyo, Whedy
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.26

Abstract

Purpose: This research aims to show social supervision policy in the implementation of IEB in Indonesia. Methodology: Descriptive qualitative study with case study approach. Open interview was conducted to reveal the accountability and response of the community for the IEB Village. This kind of interaction was carried out for five months from 09 March to 10 August 2024 is Abdul Halim Iskandar (Minister of Villages, Development of Disadvantaged Regions and Transmigration of the Indonesia Republic) and Taufik Madjid (Secretary General of the Ministry of Villages, Development of Disadvantaged Regions, and Transmigration). Finding: The results show that the community supervision in IEB has a direction to fulfill the needs and expectations of the community. This atmosphere has the potential to produce the exact percentage of use and affirmative programs as well as a communication medium that can reduce the potential for conflict. Openness in running IEB Village make interaction is like brother and not push each other. The mystique of togetherness produces reflective rationality thinking of the village officials in dealing with its citizens. Implication: The manifestation of harmonious social relationships that reflect a peace sense, and produce a prosperity sense and harmony together. Conditions for realization of social supervision by contributing to transparency, accountability, participation and order. This belief is a just, prosperous and prosperous [windu kencana] manifestation without any deviation in its implementation. Originality: Manifestation of windu kencana as a result to social supervision policy is a form of control or assessment to determine the implementation of activities in accordance with established plans (IEB Village). This situation proves the active involvement in the IEB Village management.
The Effect of Green Innovation on Firm Value at Different Life Cycle: The Role of Sustainable Growth and Debt Financing Cost Wilutama, Nonie Anggun; Viverita, Viverita
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.25

Abstract

Purpose: This study investigates the impact of green innovation on firm value at different stages of the life cycle of energy sector companies in Indonesia. It also examines the moderating effects of sustainable growth and debt financing costs. Methodology: The study utilizes panel data from 61 companies during the period from 2017 to 2022 to analyze the impact of green innovation on firm value and the moderating roles of sustainable growth and debt financing costs. Finding: The findings show that green innovation significantly increases firm value. However, the study finds that there is no significant moderating role of sustainable growth and debt financing costs on the impact of green innovation on firm value. Additionally, the influence of green innovation on firm value varies across life cycle stages. It positively affects firm value during the growth and decline stages, while the impact is not significant at the mature stage. Implication: These findings enhance our understanding of the importance of green innovation for improving the value of firms in the energy sector throughout their life cycles. Originality: This study provides a novel contribution by exploring the impact of green innovation on firm value in Indonesia's energy sector and assessing the moderating roles of sustainable growth and debt financing costs.
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 13 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.
The Effect of Profitability, Leverage, Liquidity, Profit Efficiency on Firm Value with Dividend Policy as Moderation Kurniawan, Iwan; Waspada, Ikaputera; Sari, Maya
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.28

Abstract

Purpose: This study aims to analyze the effect of profitability, leverage, liquidity, on firm value with moderation of dividend policy on LQ45 issuers on the IDX. Methodology: The research approach used quantitative methods with sampling using purposive sampling of 30 issuers, the data analysis technique used moderated regression analysis (MRA). Finding: The four variables namely profitability, leverage, liquidity, dividend policy have a significant influence on firm value. However, when dividend policy is moderated, only leverage and liquidity have a significant influence on firm value. Implication: Provides knowledge insights for investors, shareholders, and regulators on matters that affect firm value and are important for financial management, provides important information on how dividend policy plays a role and can affect firm value, and how corporate authorities can develop more efficient methods to increase its value from several aspects. Originality: This research is original to the author due to the use of secondary data from the IDX on LQ-45 issuers from 2020 to 2023, innovative and integrated methodological methods, and broad practical implications. This research adds to the academic and practical literature on corporate stocks and financial management, especially developing countries such as Indonesia.
Finding the Optimum Value-Added Tax Threshold of Small and Medium Businesses in Indonesia Lungun, Rahadian
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 13 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 13 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.

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