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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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Mengoptimalkan Nilai Perusahaan: Mengungkap Peran Moderator Kualitas Audit dalam Hubungan Leverage, Profitabilitas, dan Ukuran Perusahaan Maukonda, Rana; Assih, Prihat; Subiyantoro, Edi
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.2024.011.01.03

Abstract

This research delves into assessing the influence of Leverage, as indicated by the Debt to Asset Ratio (DAR), Profitability, measured by Earnings Per Share (EPS), and Company Size on Firm Value in the context of Processed Foods firms listed on the Indonesia Stock Exchange between 2020 and 2022. Additionally, it introduces Audit Quality, gauged by Industry Specialization Auditor, as a moderating variable in this analysis. The study applied a purposive sampling approach, selecting a sample of 19 Processed Foods companies. The quantitative data were collected from annual financial reports available on the Indonesia Stock Exchange website and subsequently subjected to analysis employing Multiple Linear Regression and Moderated Regression Analysis (MRA) using SPSS version 27. The findings of the study reveal that Leverage and Profitability significantly and positively impact Firm Value. However, Company Size exhibits a significant negative effect. Notably, Audit Quality does not appear to moderate the relationships between Leverage and Profitability with Firm Value. In contrast, it does moderate the influence of Company Size on Firm Value. These outcomes provide valuable insights into the dynamics at play within the Processed Foods industry, offering potential guidance for decision-makers seeking to enhance company performance and overall value.
Menelisik Unit Usaha Pertashop dalam Upaya Meningkatkan Pendapatan Asli Desa Papin, Dekriano Musbiawan Dearan; Martiningsih, Rr. Sri Pancawati
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.2024.011.01.05

Abstract

The large number of Pertashop business units that are not running optimally has recently become an obstacle for Pertashop owners. The aim of this research is to analyze the development of the Pertashop business unit and the obstacles that trigger a decline in community interest and to see the ability of the Pertashop business unit at BUM Desa to increase the village’s original income. The research was conducted at BUM Desa Anyar in Anyar Village. This research uses qualitative methods with a descriptive analysis approach. The result of the research show that the Pertashop business unit in Anyar village has experienced a decline in sales volume since the increase in fuel prices has reduced the buying interest of the people of Anyar village. As a result, the Pertashop business unit in the new village has not been able to increase the village’s original income. The survival of the Pertashop business unit in the new village is due to (1) There are expectations from the public regarding their fuel comsumption patterns; (2) There is hope for the government regarding its policies related to prices; and (3) The amount of investment that has been spent to set up a Pertashop business.
Mampukah Model Enam Faktor Fama and French menggungguli Model Tiga Faktor Fama and French dengan Proksi Indeks Kompas 100 Dasril, Yuki Dwi Darma; Indriati, Petiana; Pujiharta, Pujiharta; Hartati, Nani; Indriani, Meika
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.2024.011.01.07

Abstract

accompanying risks, many researchers have attempted to find financial asset valuation models. One of the most popular ones today is the Fama and French model. The initial model introduced was the Fama and French 3-factor model, which encountered various failures in some emerging market capital markets. In response, Fama and French improved their model, transforming it into a 6-factor model by adding aspects of profitability, investment, and momentum. This adjustment aimed to capture the relationship between the returns of securities or portfolios formed with systematic risk. However, the Fama and French 6-factor model did not perform well in some emerging market capital markets. The objective of this research is to test the accuracy of the Fama and French 6-factor model in the Indonesian Capital Market from 2017 to 2021. The research method employed is multiple linear regression, forming portfolios based on the framework established by the Fama and French 6-factor model. The research findings indicate evidence that the Fama and French 6-factor model can explain the returns of the formed portfolios. Market risk, book-to-market ratio, and investment aspect significantly impact the performance of the formed portfolio returns.
Peran Moderasi Ukuran Perusahaan pada Pengaruh Intellectual Capital terhadap Nilai Perusahaan Susilawati, Susi; Rini, Nova; Saleh, Ridwan
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.2024.011.01.15

Abstract

This research aims to determine the role of intellectual capital, especially when paying attention to the element of company size on company value. The analysis uses panel data regression. The sample selection method uses purposive sampling on non-financial companies listed on IDX-IC (Indonesian Stock Exchange) for the 2019-2022 period. The research results show that, of the three proxies used, SCE and CEE have a significant effect on company value, while the role of SIZE is only for SCE and CEE. HCE still does not play a role in determining market value, either directly or when moderated by SIZE. These findings prove that HCE is not always the main priority in determining company value, but other elements are considered more important by companies.
Peran Gaya Hidup dalam Memediasi Pengaruh Pengetahuan dan Sikap Keuangan terhadap Perilaku Keuangan Latifa, Nur; Santoso, Rahmat Agus
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.2024.011.01.11

Abstract

This study aims to examine the influence of financial knowledge and financial attitudes on financial behavior which is mediated by lifestyle. This research was conducted on postgraduate students in the North Coast region of East Java with a sample size of 176 respondents. The research method uses quantitative. The research results show that financial knowledge has no influence on financial behavior. Financial attitudes influence financial behavior variables. Financial knowledge has no effect on lifestyle. Financial attitudes influence lifestyle. Lifestyle influences financial behavior. This research shows that lifestyle cannot mediate financial knowledge on financial behavior, but lifestyle can mediate financial attitudes on financial behavior. There is novelty in lifestyle that can mediate financial attitudes towards financial behavior. An important implication of this research is the need for a more holistic approach in managing financial behavior, taking into account the interaction between knowledge, attitudes and lifestyle. In addition, these findings also highlight the importance of developing financial education strategies that not only focus on increasing knowledge, but also on forming positive financial attitudes and a deep understanding of the influence of lifestyle on financial decisions.
Managerial Ownership as a Controller of Earnings Quality in Jakarta Islamic Index 70 Paryati, Retno
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.2024.011.01.08

Abstract

Profit is declared quality if it is consistent, does not fluctuate, and can predict the following year's profit. Companies with low levels of profit fluctuation pose managerial challenges because various factors influence the rise and fall of profitability. This research aims to determine the effect of earning Management on Earning Quality with Managerial Ownership as a Moderating Variable in Jakarta Islamic Index 70 (JII70) Companies for the 2019-2021 Period. This research uses the Moderated Regression Analysis (MRA) method in the form of panel data with purposive sampling techniques. The sample used was 18 companies registered in JII70 for the 2019-2021 period. The analytical methods used include descriptive statistical tests, stationarity tests, panel data regression tests, coefficient of determination (R2), F tests, T tests, classical assumption tests, and MRA tests. The research results show that the Earnings Management variable has a negative and significant effect on Earnings Quality. and the Managerial Ownership variable can moderate the influence of Earnings Management on Earnings Quality.
Sosialisasi Perpajakan: Membangun Jembatan antara Kesadaran dan Pengetahuan Pajak Menuju Kepatuhan Pajak Bumi dan Bangunan Ismau, Daymiliana Astrivani; Safriliana, Retna; Parawiyati, Parawiyati
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.2024.011.01.10

Abstract

Data on the realization of Land and Building Tax revenue in Niukbaun Village has not met the target set by the Regional Revenue Agency Office of Kupang Regency from 2019 to 2022. This research aims to evaluate the role of tax socialization as a moderator of the relationship between tax awareness and knowledge and taxpayer compliance. In this research the author used a research design with a quantitative approach. The location of this research was carried out in Niukbaun Village, West Amarasi District, Kupang Regency, East Nusa Tenggara. Respondents in the research were all people who paid PBB in Niukbaun Village, West Amarasi District, Kupang Regency, totaling 1,373 taxpayers. Data processing uses SPSS. The research results show that the tax socialization variable moderates tax awareness on tax compliance and tax knowledge on tax compliance. The implications of this empirical evidence indicate that the tax socialization program carried out is able to encourage tax compliance so that this program can be implemented continuously.
Peran Literasi Keuangan, Risk Tolerance, Overconfidence Serta Financial Technology dalam Mendorong Keputusan Investasi Kulintang, Amelia; Putri, Eskasari
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.2024.011.01.04

Abstract

This research explores the roles of financial literacy, risk tolerance, overconfidence, and financial technology in investment decision-making. The conceptual framework is grounded in prospect theory, particularly in the context of investment decisions. A quantitative research method using a questionnaire was employed to collect primary data from an active student sample of the Faculty of Economics and Business at Universitas Muhammadiyah Surakarta. A total of 110 participating students served as research respondents. The collected data were processed and analyzed descriptively and inferentially. The research results indicate that financial literacy, risk tolerance, overconfidence, and financial technology collectively play significant roles in influencing investment decisions. Among these factors, overconfidence was identified as the most influential at a dominance level. These findings have crucial implications for enhancing investors' understanding of the capital market, refining more precise investment strategies, and minimizing risks. Therefore, this research contributes to directing attention toward the aspects of financial and psychological literacy in investment decision-making, in conjunction with the advancements in financial technology.A better understanding of these variables can aid in optimizing investment decisions in the capital market, providing a foundation for the development of financial literacy programs, and adopting more effective approaches in managing investment risks.
Pengetahuan dan Sikap Keuangan: Perspektif Manajemen Keuangan dan Financial Self-Eficacy di Lingkungan Desa Rosyidah, Ulifatur; Santoso, Rahmat Agus
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.2024.011.01.09

Abstract

This research was conducted to determine the factors that influence the Financial Management Behavior of Women Empowering Family Welfare in Sukomulyo Village. This research aims to analyze the influence of Financial Knowledge and Financial Attitude variables on Financial Management Behavior with Financial Self-efficacy as a mediating variable among Mothers who are Family Welfare Empowerment (PKK) Administrators in Sukomulyo Village, Manyar District, Gresik Regency. The type of research used is quantitative with data analysis techniques using PLS (Partial Least Square) analysis with the SmartPLS program. The population and sample used in this research were the Family Welfare Empowerment (PKK) administrators at the Sukomulyo Village Community Association, totaling 135 respondents. The research results show that Financial Knowledge and Financial Attitudes have a positive effect on Financial Management Behavior. Apart from that, both also have a positive effect on Financial Self-efficacy, which in turn also influences Financial Management Behavior. Financial Self-efficacy also functions as a mediating variable, which connects Financial Knowledge and Financial Attitudes with Financial Management Behavior. These findings emphasize the importance of having good Financial Knowledge, a positive Financial Attitude, and strong Financial Self-efficacy in forming wise financial management behavior among mothers in the village.
Teori Atribusi: Memahami Hubungan Kualitas Layanan, Pemahaman Perpajakan, Implementasi Sanksi dan Kepatuhan Pajak Wardani, Siti; Kurniawan, Rudy; Haryono, Haryono
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.2024.011.01.13

Abstract

Tax is a mandatory contribution made by citizens to the government in accordance with the provisions of the law, which is the largest source of income for the state. However, in Indonesia, there are still problems in tax activities, including low tax ratios and low levels of tax compliance. This research aims to investigate the influence of service quality, understanding of taxation, and implementation of sanctions on tax compliance in West Kalimantan Province. The research method used is quantitative with a multiple linear regression analysis approach using the help of the IBM SPSS program in processing the data. Primary data was collected through questionnaires distributed to people who have a Taxpayer Identification Number (NPWP) and regularly report Tax Returns (SPT) to the tax authority. The research results show that service quality does not have a significant effect on tax compliance, while understanding taxation and implementation of sanctions significantly influence tax compliance. The level of tax compliance can be increased by improving service quality, understanding of taxation, and the effectiveness of implementing sanctions. These findings provide valuable insights for tax authorities in improving tax compliance and increasing overall tax revenue.

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