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Sri Siti Rochani
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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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Antara Mengelabuhi atau Mencari Untung: Adakah Fraud Accounting dibalik Permainan Angka diatas Kertas? Ginting, Rafles; Lang, Teressa; Sara, Sara; Novita, Novita; Yunita, Khristina
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 1 (2023): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.01.02

Abstract

The practice of fraud is certainly not a new phenomenon in people's lives, this practice is like an epidemic that spreads to various circles and levels. The practice of fraud plunges a person into the abyss of loss which will certainly have an impact on prosperity and the economy whose consequences can be felt by many people. Enriching yourself is the goal of this practice, because there is a feeling of dissatisfaction with what you already have. Fraudulent practices can be found in all agencies and organizations as well as other businesses, one of which is the photocopy shop business. Methods of collecting and analyzing data in this study with interviews, observation, and documentation. The results of this study indicate that there are fraudulent practices in the photocopying business and that the average customer who requests blank notes comes from all walks of life. In this study it was found that the practice of fraud occurred in the photocopy shop business by manipulating blank notes using various reasons, such as cigarette money, transportation money or other personal interests. However, there are also photocopy shop businesses that don't want to do this because they think it can hurt the store's image.
Analisis SWOT Terhadap Kebijakan Pajak Digital di Indonesia Primadini, Istiarti; Gunadi, Gunadi
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 1 (2023): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.01.04

Abstract

This study aims to analyze the potential success of digital transaction tax collection policies. The method used is a descriptive research that has a qualitative approach (data comes from literature). Data analysis using the SWOT method (Strength, Weakness, Opportunities, Threats). The results of the research based on the calculations of the IFAS and EFAS matrices as well as cartesius diagram images, it can be analyzed that the strategy used by the Government is a survival strategy (WO/Weakness Opportunity Strategy) in supporting the success of digital taxation policies in Indonesia. WO strategy is an analysis with a strategy of managing or managing available opportunities to minimize or eliminate existing weaknesses or limitations. The government's WO strategy is that DGT's access to data search for foreign business actors is hampered and it is difficult to track foreign business actor's tax compliance. By maximizing international information exchange facilities, this obstacle can be overcome. Weak monitoring and law enforcement for non-compliance with VAT collectors, the government can learn from international agreement forums organized by OECD and G-20 countries and the exchange of international information.
Apakah Capital Intensity Meningkatkan Agresivitas Pajak? Tahlila, Siti Najwa Dena; Tjaraka, Heru; Rahmiati, Alfa
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 1 (2024): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.01.01

Abstract

This study aims to analyze the effect of capital intensity on tax aggressiveness by using control variables consisting of size, leverage and profitability. The sample is the financial reports of companies in the chemical manufacturing sector listed on the IDX in 2017-2021 using the purposive sampling technique method, obtained 22 chemical companies with 110 observational data for 5 years from 2017-2021. Data collection techniques used are documentation and literature study. Data were analyzed using descriptive statistics and simple linear regression analysis. The results showed that by model fit test (F test) capital intensity and control variables consisting of leverage, size and profitability have an influence on tax aggressiveness. Meanwhile, partially, capital intensity has a negative and significant effect on tax aggressiveness. It can be concluded that the higher the value of capital intensity, the lower the tax aggressiveness. The contribution of this research is as information for companies to be able to take advantage of fiscal as a way to minimize tax costs and is a legal tax planning.
Konsep Keputusan Nasabah dan Literasi Keuangan pada Lembaga Perbankan Nurcahyo, Wiwit; Alamsyah, Agus Rahman; Dura, Justita
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 1 (2023): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.01.03

Abstract

This study aims to identify whether the elements of service products, consumer choice, business location, education, and financial literacy have a significant influence on customer decisions at PT. BPR Putera Dana Malang. This study uses a quantitative methodological approach involving 100 respondents consisting of customers and prospective customers of PT. BPR Putera Dana Malang. The research findings show that the choice of consumers and the company's business location has a positive and significant influence on customer decisions. On the other hand, product and service elements have a negative and significant impact on customer decisions. In addition, education and financial literacy also have a positive and significant impact on customer decisions. The results of this study are expected to contribute to helping PT. BPR Putera Dana Malang in understanding the factors that influence customer decisions, as well as increasing understanding of the products and services offered as well as the level of financial literacy and can provide valuable insights for PT. BPR Putera Dana Malang in developing a more effective marketing strategy
Pengaruh Pemahaman Akuntansi, Sistem Informasi Akuntansi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan Nur, Mawar Maulana; Sopanah, Ana; Puspitosarie, Endah
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 1 (2023): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.01.05

Abstract

The purpose of this study is to test and analyze how the influence of accounting understanding, accounting information systems, and internal control systems on the quality of financial statements. This study used a quantitative approach with a causal type of research. The population in this study is the entire Regional Apparatus Work Unit (SKPD) within the Pasuruan City Government. The sample in this study used Financial Administration Officials (PPK) at the Pasuruan City Regional Government SKPD totaling 32 respondents from 32 SKPD using multiple linear regression analysis techniques and processed using the help of the IBM SPSS Statistics 25 computer application program. The output of this study is that the internal control system has a significant influence on the quality of financial statements, while partially the understanding of accounting and accounting information systems does not have a significant influence on the quality of financial statements. And simultaneously understanding accounting, accounting information systems, and internal control systems affect the quality of financial statements.
Analisis Faktor-Faktor Yang Mempengaruhi Terjadinya Financial Distress Perusahaan Asuransi Umum Syariah di Indonesia Utama, Septia Sakinah Rizki; Anggraini, Tuti; Harahap, Muhammad Ikhsan
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 1 (2023): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.01.06

Abstract

This study aims to identify whether the factors of liquidity, leverage have a significant influence on financial distress in Islamic General Insurance Companies in Indonesia. This study uses a descriptive method with quantitative data analysis in this research population, namely all General Sharia Insurance Companies in Indonesia in 2020. In this research sample, namely three General Sharia Insurance Companies in Indonesia, using multiple linear regression analysis techniques and processed using the assistance of the IBM SPSS Statistics 26 computer application program. According to the partial fact that liquidity has a significant effect on financial distress. Partially, leverage has a significant effect on financial distress. Simultaneous estimation explains that the financial distress variable is influenced by liquidity and leverage factors simultaneously. Investors and potential investors who are considering investing in the company PT Asuransi Umum Syariah should consider the company's financial condition, such as liquidity and liabilities, which have a significant influence when predicting the situation of a company facing financial difficulties. You need to pay attention to indicators and thus you can minimize your risk namely the risk of loss.
Strategi Peningkatan Kinerja Manajemen Keuangan dan Non Keuangan: Pendekatan Balance Scorecard Nisa, Gifta Khairul; Pangastuti, Dyah Ani; Parawijati, Parawijati
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 1 (2023): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.01.01

Abstract

This study aims to describe the performance of school-based financial and non-financial management using a balanced scorecard approach. This research focuses on the public sector which describes the performance at SMK Al-Fattah Kalitidu, Bojonegoro Regency, East Java. The method used is a quantitative descriptive. The sample in this study amounted to 112 respondents. The analytical tool used in this study uses SPSS software. The results of the study show that the performance of the financial perspective at Al-Fattah Kalitidu Vocational School in the 2021-2022 academic year is quite economical, quite efficient, and very effective. The customer aspect also shows that SMK Al-Fattah Kalitidu is in the very good category. While the internal business perspective includes two aspects, namely the aspect of innovation is in the very good category and after-sales service is in the good category. Also from a learning and growth perspective, Al-Fattah Kalitidu Vocational School is in a very satisfying category. This research provides an understanding of school success in managing financial aspects, customer service, internal business, and student learning and growth.
Basis Pemajakan Konsumsi dan Penghasilan: Perspektif Pemerintah dan Wajib Pajak Gultom, Yulifar Amin
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 1 (2023): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.01.11

Abstract

In taxation, there are two frequently used tax based, income and consumption. According to Indonesia’s tax ratio data, Indonesiaia is still heavily relying to tax income in the form of value added taxes (consumption-based). This study attempts to see which tax base is better in taxpayer’s and government’s perspective. Consumption-based taxation is limited to value added taxes and consumption is limited to household consumption. Meanwhile, income-based taxation is limited to personal income taxes and income is limited to household income. Methods used in this study is mixed method, by doing descriptive study and grounded theory. Discussion is based on the function of taxes, which is budgetair, regulerend, stability, and income redistribution. This study shows that consumption-based taxation is better for government and income-based taxation is better for taxpayer. But, with the rise on income-based taxation, the government will be able to gain additional benefit in the future. Therefore, the government must pay more attention to income-based taxation.
Studi Empiris Tentang Kompetensi Auditor Dalam Melakukan Fungsi Audit Internal Pada Bank Pembiayaan Rakyat Syariah Pradesa, Hafid Aditya; Agustina, Iin; Sulistyan, Riza Bahtiar; Rusdianti, Imanita Septian
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 1 (2023): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.01.08

Abstract

Auditor competence is important in supporting the quality of the implementation of internal audits, including the Islamic People's Financing Bank (BPRS). This study aims to explore aspects of auditor competence, especially in performing the internal audit function at BPRS. Specifically, this study seeks to reveal which aspects or performance criteria are most important and which need a lot of improvement in the function area of carrying out the internal audit function in BPRS. Research instruments that adopt national work competency standards (SKKNI number 38 year 2017) are distributed online to auditors from BPRS within the Province of East Java. A total of 41 auditors were respondents in this study. By using a quantitative method, this research is more descriptive, especially in testing the constructs about carrying out the audit function in the BPRS with the national work competency standards that apply in Indonesia. The results reveal that the instruments used are valid and reliable. Descriptively, the implementation of the audit function at the BPRS is in a good category, but there is still some potential for room for improvement and improvement in the quality of auditing at the BPRS in the future.
Determinan Terpenting Dari Pengelolaan Keuangan Bagi Pegawai Yang Bekerja Pada Organisasi Publik Tanjung, Hasrudy; Putri, Linzzy Pratami; Adha, Fhaira Tania Nur
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 1 (2023): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.01.07

Abstract

Seeing how the concept of financial literacy has dominated as a potential predictor of quality financial management, this study aims to examine the effect of self-control, financial attitudes on financial management directly or indirectly through financial literacy. The unit of analysis specified in this study is employees working in the public sector, with the research object being employees working at BKKBN in North Sumatra Province. A total of 91 employees who were respondents in this study participated in answering a complete research survey that was distributed online. The data that has been collected is analyzed using path analysis. The research findings indicate that there is one path that is found to be insignificant, namely the effect of self-control on financial management. Compared to financial attitudes, self-control was found to be the most important determinant of financial literacy. Meanwhile, financial attitude was found to be the most important determining factor of the financial management of North Sumatra Province BKKBN employees.

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