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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 286 Documents
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Menguak Makna Akuntabilitas dalam Mengelak Lika-Liku Fraud: Studi Fenomenologi pada Tourist Village Suryani, Pesi; Ginting, Rafles; Daurrohmah, Eka Wirajuang
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.23

Abstract

This study explores the revenue of Tourism Villages in Bali Province and the important role of financial management and reporting in preventing accounting fraud. Tourism villages in Bali are considered as potential communities in local tourism development and major contributors at the regional level. Identified revenue sources include rental of tourist attractions, tour packages, entrance tickets, and foreign tourist donations. The role of financial reporting in resource accountability and performance evaluation is explained. Transparency and accountability are implemented to maintain financial integrity and involve community participation in oversight. Local culture, particularly the Tri Hita Karana concept, is identified as a key factor in preventing accounting fraud through the internalisation of ethical values. This research also highlights the fraud prevention system involving detectors, assessors, effectors, and communication networks. The results showed the successful implementation of transparency, accountability, local culture, and prevention system in avoiding accounting fraud in the financial management of tourist villages. This study provides insights for tourist village managers and policy makers to improve honest and accountable financial management, support sustainable development, and maintain the integrity of tourist villages as valuable assets in Bali's tourism industry.
Kinerja Keuangan Perbankan Syariah: Peran Lingkungan Eksternal, Sumber Daya dan Strategi Suganda, Uce Karna; Rachmawati, Mariana; Kurniawan, Ryan
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.19

Abstract

This research aims to determine the influence of external environmental forces, company resources, and competitive strategy on the performance of the BJB Syariah Bandung banking business. The research method used is the explanatory method. The sample used was 99 BJB Syariah Bandung offices in West Java. The data analysis technique used is multiple linear regression analysis. The research results show that the strength of the external environment, company resources, and competitive strategies as well as banking financial performance are in "fairly good" condition. External environmental forces, company resources and competitive strategies have a positive and significant impact on banking financial performance at BJB Syariah Bandung. External environmental forces, company resources, and competitive strategies influence banking financial performance. Suggestions for improvement were submitted to the management of Bank BJB Syariah Bandung, including several analyzes and improvements related to external environmental forces, company resources and competitive strategies.
Evaluasi Tax Control Framework Perusahaan Dagang dalam Menghadapi UU HPP Nababan, Narwastu Angela
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.18

Abstract

Clear and structured tax regulations are very important in a country's economic system, but they can change along with developments over time and economic policies. This change can be caused by the increasing complexity of tax regulations, which can trigger non-compliance and tax avoidance that is detrimental to the country. This research aims to evaluate the readiness of trading companies, especially PT. H, in facing the harmonization of tax regulations and to determine the impact. PT. H as a trading company was chosen because trading companies have a simpler financial structure compared to manufacturing companies and service companies. This makes it a good case study for understanding the impact of tax law changes without too many other complex factors involved. This research uses the Tax Control Framework indicators from the OECD, which include tax strategy, control, division of tasks, documentation of the tax implementation process, and monitoring of tax implementation. The evaluation results show that PT. H has taken strategic steps such as monitoring regulations, partnering with tax consultants, and implementing strict controls to ensure the accuracy of tax reporting. They also carry out focused division of tasks, detailed documentation, and regular internal monitoring and audits. Despite facing several challenges such as understanding complex regulations and lack of government outreach, PT. H remains committed to maintaining tax compliance and optimal company performance.
Vector Auto Regressive (VAR) Model Approach in the Capital Market Suyanto, Suyanto
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.21

Abstract

As an important instrument in the economy, the capital market requires indicators to determine its growth. One of the influencing indicators is the Composite Stock Price Index (IHSG) with various factors that influence it. This research aims to test and analyze the relationship between inflation, exchange rate, BI-rate, and the amount of money in circulation (M2) on the IHSG for the period January 2017-March 2022 using the Vector Autoregression (VAR) method analyzed with Eviews 12. Process results The data in the research provides evidence that the variables only have a one-way relationship, where the R-squared value shows that the independent variables in the model can explain the changes in the dependent variable that occur. A high F-Stat value in the data processing results indicates that the variables in the model have a simultaneous influence on the dependent variable. The implications of this research can provide insight to market players and regulators regarding macroeconomic factors that can influence capital market growth.
Menilai Kualitas Laporan Keuangan Pemerintah Daerah dari Aspek Sistem Informasi dan Pengelolaan Aset Daerah Sukma, Astri Malati; Hidayat, Asep Iwa; Susanty, Aty
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.20

Abstract

This research aims to determine whether the regional financial management information system and regional fixed asset management have an effect on the quality of regional government financial reports in the West Bandung Regency Regional Government. The independent variable consists of regional financial management information systems and regional fixed asset management, while the dependent variable is the quality of regional government financial reports. This type of research is included in quantitative research, while the research methods used are descriptive and verification methods. The population in this study were employees of the accounting and asset recording section at SKPD in the West Bandung Regency Government. The sampling technique is non-probability sampling using purposive sampling, so the total sample is 94 people. The data analysis used in this research is multiple linear regression analysis using SPSS software. Partial and simulated research results show that leadership and work discipline influence employee performance. This study shows that there is a significant impact from the implementation of the Regional Financial Management Information System and Regional Fixed Asset Management on improving the quality of regional government financial reports.
Mekanisme Pencegahan Fraud dalam Peningkatan Kinerja Organisasi Gunawan, Mochamad Rizqi; Rachmawati, Rima
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.24

Abstract

This research was conducted as an effort to explore the determinants of company performance by considering the variables of the whistleblowing system, organizational commitment and fraud prevention. More specifically, researchers tested the direct influence of the whistleblowing system and organizational commitment on fraud prevention. Researchers also looked at the influence of fraud prevention on company performance. Then, researchers looked at the mediating role of fraud prevention. This research was conducted at health service providers in the city of Tasikmalaya, which includes hospitals and health centers, with a total sample of 70 institutions. This research data was distributed through a survey system, then processed using Structural Equation Modeling using Partial Least Square (SEM-PLS). The results of this research show that the whistleblowing system and organizational commitment have a positive effect on fraud prevention, while fraud prevention has a positive effect on company performance. Finally, researchers confirm the mediating role of fraud prevention in the influence of the whistleblowing system and organizational commitment on company performance.
Mengukur Efektivitas Corporate Social Responsibility (CSR) dalam Menciptakan Nilai Perusahaan pada Industri Tekstil di Indonesia Khasanah, Midhatul; Hadi, Zufli Amrullah; Firmansyah, Rizky; Restuningdiah, Nurika
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.2024.011.01.14

Abstract

Corporate Social Responsibility (CSR) has become a hot topic in the business world today. However, there is still debate regarding the influence of CSR on company value. Textile companies are a sector that has a big impact on the environment and surrounding communities. Therefore, social responsibility is a very important issue for textile companies. The aim of this research is to determine the influence of CSR on company value in textile companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research method uses descriptive and quantitative research methods. The population in this study were 14 textile companies. Researchers used the purposive sampling method for sampling. Data analysis and hypothesis testing using SPSS version 26. An investor is expected to be able to consider everything when making an investment, including how the company manages funds, especially investor funds, to generate maximum profits. As well as how the company expresses its social responsibility both to society and the environment regarding the impact of its operational activities. So that the natural environment and everything in it can still be maintained and used sustainably.
Model Penerapan Akuntansi Aset Desa: Mengurai Kompleksitas Permendagri No 1/2016 Safira, Finna Dian; Amalia, Firda Ayu; Wicaksono, Agung Prasetyo Nugroho
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.2024.011.01.02

Abstract

The purpose of this research is to analyze accounting records on village asset management based on Permendagri Number 1 of 2016 in Sendangagung Village, Plaosan District, Magetan Regency which discusses 12 (twelve) indicators of village asset management. This research uses qualitative research with a direct case study on the Sendangagung Village Government as a research object as well as an internship place from researchers where data is obtained through interviews and documentation. The results of the study stated that accounting records in asset management have not been carried out properly and optimally, where there are still some indicators that are not in accordance with the established regulations. The obstacle faced by the village is the lack of human resources so that the entrepreneurship process is not optimal other than that the asset inventory has not been carried out optimally. Efforts that can be made by the Village Government are the recruitment of experts who can help recording and reporting that cannot be done optimally by the device as well as the procurement of fostering the use of SIPADES by the District or Regency.
Taktik Pajak: Mengeksplorasi Hubungan Corporate Risk, Book Tax Differences, Tax Avoidance, dan Manajemen Laba Muslim, Ahmad Yudasmara; Sari, Diana
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.25

Abstract

This study aims to explore the impact of corporate risk and the differences between book-based income and tax income (Book Tax Differences) on tax avoidance, considering the moderating role of earnings management. The research method used is quantitative with descriptive analysis. The study population includes manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2021. The sampling technique was carried out through purposive sampling with a sample that met the criteria of 64 companies. The data used are secondary data in the form of financial statements over three (3) years of observation, analyzed using Moderated Regression Analysis (MRA) with Eviews 10 Software. The research results show that corporate risk and book tax differences significantly affect tax avoidance. Earnings management has been proven to negatively moderate the impact of corporate risk and book tax differences on tax avoidance. The implication of these findings suggests that risk management strategies and financial reporting transparency must be improved to reduce tax avoidance practices while ensuring tax compliance in an increasingly complex business environment.
Model Peningkatan Akuntabilitas Keuangan melalui Optimalisasi Sistem Informasi Keuangan dan Kompetensi Aparatur Desa Puspitawati, Lilis; Amanda, Kintan; Surtikanti, Surtikanti
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 10 No. 2 (2023): Juli - Desember
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.26

Abstract

This research aims to test the financial system optimization model and apparatus competency to increase village financial accountability. This research is motivated by an obstacle in the use of the financial system which is not yet optimal because it is predicted that there are still many village officials who are not yet able to use it. Descriptive and verification methods were used to test the model. This research came from 351 members of the population consisting of heads of financial affairs or financial operators in the Village Government in Tasikmalaya Regency. Sampling was carried out using a non-probability sampling technique with a purposive sampling method with the criteria of a village government that had implemented a village financial system (Siskeudeus), so the sample size in this study was 56 villages. Each village is represented by one sample person to be used as a respondent. The results of this research show that the village financial system is in good condition, ready to be used, and statistically has a significant positive effect on financial accountability. Different results were found in that the competence of village officials was deemed inadequate in the attitude category, so that this condition reduced the level of village financial accountability.

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