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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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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.
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 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. 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.

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