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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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Determinants of Audit Quality in Indonesia Nuryani, Nanik; Harnovinsah, Harnovinsah; Djaddang, Syahril
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.2025.003

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.
The Determining Taxpayer Compliance Factors from Online Game Top Up Using the Technology Acceptance Model (TAM) Approach Razaq, Zihni Hashfi; Inayati, Nur Isna; Kusbandiyah, Ani; Mudjiyanti, Rina
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.2024.011.02.20

Abstract

Purpose: This research aims to assess the impact of understanding the determinants of taxpayer compliance using online game top-ups using the technology acceptance model (TAM) approach. Methodology: In this study, the data were collected by distributing questionnaires to 104 respondents, namely online game players who had ever topped up. Apart from that, respondents from the public were aged 20 years and over, playing online games, and regularly topped up games. The primary data used was obtained from the questionnaire. Finding: The results concluded that the perception of taxpayer convenience and the perception of taxpayer usefulness have a positive influence on taxpayer compliance. Meanwhile, taxpayer attitudes do not affect taxpayer compliance. Implication: The government can use the research results to formulate more effective tax policies for online game top-up transactions—for example, more explicit policies regarding tax rates and how to report them.The gaming industry can increase user confidence in their services with transparency and compliance with tax regulations. This research is expected to raise awareness of online game users' tax obligations, especially in digital transactions such as game top-ups. Originality: This research specifically examines tax compliance in the context of the Hoyoverse online game top-up, a relatively new and underexplored area in the tax literature. Originality also lies in the data collection methods which may involve surveys or interviews with online game users. Empirical data obtained from involved in online game top-ups provide strong validity to the research findings.
Mosque Financial Management: Accounting Recording System Analysis Amalia, Fitri; Syafina, Laylan; Nasution, Yenni Samri Juliati
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.2024.011.02.16

Abstract

Purpose: This research was conducted to analyze whether a quality accounting system can be realized by implementing ISAK 35 and how the ISAK 35 accounting system will be implemented in 2024, focusing on the Mosque. Methodology: This research uses qualitative techniques and data collection through interviews, observations, and documentation. This research was conducted at the Al-Hikmah Delitua Mosque. Finding: The results of this study state that the accounting recording system for financial management of Al-Hikmah Mosque has not implemented an Accounting Recording System Based on the ISAK 35 accounting standard, the recording system is still carried out using simple records, which is recorded when cash comes in and money goes out. Implication: The implications of this study indicate that the implementation of ISAK 35 in the accounting recording system at the Al-Hikmah Delitua Mosque will increase financial transparency and accountability, which can strengthen the congregation's trust in the management of mosque funds. The implementation of this standard will assist in the preparation of more structured financial reports and in accordance with applicable accounting principles. Originality: This study specifically examines budget transparency to increase congregational trust and there is an increase in budget transparency management in mosque managers.
The Role of Firm Size in Strengthening the Relationship between Profitability, Capital Structure, and Affiliated Transactions on Tax Advoidance Nugraha, Indra; Rachmat, Radhi Abdul Halim
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.2024.011.02.17

Abstract

Purpose: The purpose of this study is to determine the effect of profitability, capital structure, and affiliate transactions on tax avoidance practices, with firm size as a moderating variable. Methodology: The method used in this study is quantitative research. Hypothesis testing in this study uses Moderated Regression Analysis (MRA) and classical assumption testing uses the eviews 13 application. Finding: Profitability and affiliated transactions have a negative effect on tax avoidance behavior and capital structure has a positive effect on tax avoidance behavior, while firm size as a moderation cannot strengthen profitability, capital structure and affiliated transactions on tax avoidance behavior. Implication: Providing insights for tax policy makers and regulators on factors that influence tax avoidance in companies and are important for company management, providing important information on how financial and operational decisions can affect tax liabilities, and tax authorities can develop more effective strategies to improve tax compliance. Originality: The originality of this study lies in its specific geographical focus, innovative methodological approach, comprehensive integration of variables, and potential broad practical implications. This study contributes significantly to the academic and practical literature in the field of corporate tax and financial management, especially in the context of a developing country like Indonesia.
The Exchange Rate Plays a Crucial Role in the Consumer Price Index as it Affects the Inflation Sari, Lola Fitria; Nawasiah, Nana; Wijaya, Agustinus Miranda
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.2024.011.02.19

Abstract

Purpose: This study aims to analyze the exchange rates and inflation on the Consumer Price Index (CPI) in Indonesia. Fluctuating exchange rates and high inflation are often major concerns in the economy, as both can affect people's purchasing power and overall economic stability. Methodology: The method used in this study is multiple regression analysis, with CPI as the dependent variable, and exchange rates and inflation as independent variables. The data used covers the period 2020 to 2023 obtained from the Central Statistics Agency (BPS) and Bank Indonesia. Finding: The results of the study show that both exchange rates and inflation have a significant effect on CPI. In particular, an increase in the exchange rate tends to increase the price of imported goods, which in turn drives up the CPI. In addition, high inflation contributes to an increase in people's cost of living. Implication: The government needs to maintain exchange rate stability to prevent an increase in the price of imported goods that can affect the CPI. In addition, controlling inflation is key to maintaining people's purchasing power and economic stability. Originality: This study makes a new contribution by analyzing the simultaneous impact of exchange rates and inflation on CPI in Indonesia during the period 2020-2023. Keywords: Consumer Price Index, Exchange Rate, Inflation.
The Effectiveness of Using Digital Transaction Applications with the Technology Acceptance Model for Financial Management Kusumawati, Evi Dewi; Putri, Eskasari
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.2024.011.02.18

Abstract

Purpose: This study aims to examine the effectiveness of digital transaction applications in managing finances for small and medium-sized enterprises (SMEs) in the culinary industry. Methodology: The Technology Acceptance Model (TAM) was used to analyze the factors influencing the adoption of digital transaction applications among SMEs. Finding: The results show that perceived usefulness, perceived ease of use, and attitude towards using digital transaction applications have a positive impact on the intention to use these applications. The study also found that external factors, such as individual factors and social factors, influence the adoption of digital transaction applications. Implication: The findings of this study have implications for the development of digital transaction applications that are tailored to the needs of SMEs in the culinary industry. Originality: This research is original because it combines the Technology Acceptance Model (TAM) with external factors such as individual and social factors to analyze the adoption of digital transaction applications in the MSME culinary industry. Keywords: Accounting Information System, Digital Transaction Application, Technology Acceptance Model.
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.
The Impact of Law Harmonization Tax Regulations Implementation on the Compliance of Micro, Small and Medium Enterprises Taxpayers Kusumaningrum, Nurcahyaning Dwi; Wicaksono, Galih; Asmandani, Venantya; Puspita, Yeni
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.2024.011.02.23

Abstract

Purpose: The purpose of this study is to examine the impact of the Harmonization of Tax Regulations Law (HPP Law), enforced since October 29, 2021, on the compliance of micro, small, and medium enterprise (MSME) taxpayers. Specifically, the study aims to explore how the implementation of the HPP Law influences MSME taxpayer compliance through taxpayer awareness. Methodology: This research employs quantitative approach, combining both quantitative and qualitative analyses. The research process includes internal team discussions, acquiring research permits, conducting field surveys in the Jember, Bondowoso, Banyuwangi, and Situbondo regions. Findings: Preliminary results suggest that the enforcement of the HPP Law has a direct impact on MSME taxpayer compliance, mediated by their taxpayer awareness. The study identifies common concerns among MSME operators regarding rising prices of production and supporting materials, increased costs, and pressure to raise employee wages due to surges in the prices of essential goods. Implication: The findings highlight the challenges MSMEs face under the HPP Law, particularly concerning compliance and financial management. Policymakers may need to consider these financial pressures when designing regulations or support systems for MSMEs to enhance their ability to comply with tax regulations without compromising business sustainability. Originality: This study provides a unique combination of quantitative insights into the impact of the HPP Law on MSME taxpayer compliance in East Java, Indonesia. It also offers valuable quantitative data from MSME business actors, which enriches the understanding of how Taxpayer awareness mediate the relationship between tax regulation enforcement and compliance.
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.
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.

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