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Ardhansyah Putra
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Prodi. Akuntansi, Fakultas Ekonomi, Universitas Muslim Nusantara Al-Washliyah Jl.Garu II No.93 Medan FE Prodi Akuntansi UMN AL Washliyah Kode Pos : 20147 061 7867044 / 7862747
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Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Published by Universitas Muslim Nusantara Al Washliyah Medan
ISSN : -     EISSN : 26866064     DOI : https://doi.org/10.32696/jaapi
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi, Audit dan Perpajakan Indonesia (JAAPI) berfokus pada topik yang berhubungan tentang aspek Akuntansi Keuangan, Akuntansi Sektor Publik, Auditing dan Akuntansi Pajak, tetapi tidak terbatas pada topik Manajemen Keuangan, Pasar Modal, Akuntansi Manajerial dan Akuntansi Perilaku.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 104 Documents
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Analisis Sistem Pencatatan Akuntansi Aktiva Tetap Pada PT Perkebunan Nusantara I Regional 1 Angga; Ratna Sari Dewi; Debbi Chyntia Ovami
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.4948

Abstract

This research was conducted at PT. Perkebunan Nusantara I Regional I located at Jl. Lintas Sumatra Km. 21, Limau Manis, District. Tanjung Morawa, Deli Serdang Regency. PT. Perkebunan Nusantara I Regional I is a State-Owned Enterprise (BUMN) engaged in the plantation sector with palm oil, sugar cane, rubber and tea commodities. The purpose of this study was to determine how to record fixed assets at PT Perkebunan Nusantara I Regional I. The research method used is a qualitative descriptive method, namely comparing the actual conditions with theories that are relevant to the related problems. Data collection and other information were carried out by interview and documentation. Based on the research conducted, it can be concluded that the company combines the acquisition value of goods such as lightning protection towers and concrete pipes with the acquisition price of installation costs. The combination of acquisition prices has an impact on the calculation and presentation of more substantial depreciation and operating costs, so that the profit calculated in the income statement is reduced. This results in a significant accumulation of depreciation on the balance sheet, resulting in a lower estimated book value.
Analisis Kinerja Keuangan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019–2023 Syafrida, Meily; Indra Fauzi
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.4956

Abstract

This study analyzes the financial performance of 11 banks listed on the Indonesia Stock Exchange during the period 2019–2023. A quantitative approach is applied with secondary data from annual financial reports—collected through www.idx.co.id—and the sample is selected based on purposive sampling. The variables measured are the liquidity ratio (Current Ratio) and solvency (Debt to Equity Ratio). As a result, the average Current Ratio of these banks moved in the range of 1.15–2.01, indicating adequate ability to meet short-term obligations. Meanwhile, the average Debt to Equity Ratio ranged from 0.76–0.89, indicating a relatively healthy bank financing structure. In conclusion, the financial performance of the banking sector during this period was relatively good, although it was weakened, especially during the COVID-19 pandemic. Suggestions are given for bank management to better balance financing sources and internal capital to mitigate liquidity and leverage risks.
Implementasi Standar Audit 500 pada Prosedur Audit Kas Oleh KAP X: Studi Kasus pada BLUD Leksono, Bagus Budi Bowo; Widoretno, Astrini Aning
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5047

Abstract

This study aims to evaluate the appropriateness of the audit procedures for the cash account conducted by Public Accounting Firm (KAP) X at a Regional Public Service Agency (BLUD) with the provisions stipulated in Auditing Standard (SA) 500 concerning audit evidence. This research employed a qualitative descriptive method. Data were obtained through direct observation and documentation of various audit evidence, such as cash reconciliation results, official reports of physical cash counts (cash opname), and bank balance confirmations. The results of the study indicate that the audit procedures implemented by KAP X are in accordance with the provisions of SA 500. This is reflected in the execution of procedures such as the verification of cash balances, periodic physical examinations, the application of analytical procedures, external (third-party) confirmations, evaluation of cash account transactions, and the disclosure of cash information in the financial statements. All these steps support the acquisition of sufficient and reliable audit evidence. Therefore, the audit has contributed to strengthening the accountability of cash management within the BLUD environment. In conclusion, the cash audit practices conducted by KAP X comply with the principles regulated in SA 500 and can serve as a reference for enhancing the quality of audits in the public sector.
Studi Literatur Tentang Ketidakpatuhan Wajib Pajak Terhadap Kewajiban Pelaporan Dan Pembayaran PPh Pasal 21 Izdihar, Edgar Daffa; Dyah Ratnawati
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5051

Abstract

This study investigates the key causes of non compliance among tax payers in reporting and settling their Article 21 income tax liabilities. Within Indonesia’s self-assessment tax system, tax payer compliance plays a critical role in achieving national revenue targets. This research employs a qualitative descriptive method through a literature review of secondary data sources. The finding sindicate that comprehension of tax regulations, the efficiency and performance of the tax administration system, High-quality tax services play a significant role in shaping taxpayer compliance. Additionally, tax avoid anceandevasion practices exacerbaten on compliance issues, driven by regulatory weaknesses and limited law enforcement. The study also high lights theim portance of implementing principles of good governance such as legal certainty, utility, transparency, and quality public service as preventive strategies against tax avoidance. These finding saim to support the creation of responsive tax policies that promote greater tax payer awareness and adherence.
Pengaruh Literasi Keuangan, Strategi Budgeting, dan Artificial Intelligence Terhadap Minat Investasi Pasar Modal Pada Mahasiswa Prodi Akuntansi Universitas Djuanda Bogor Anisa, Siti Nurul; Lasmana, Andy; Anwar, Saepul
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5130

Abstract

Tujuan penelitian ini adalah menganalisis pengaruh Literasi Keuangan, Strategi Budgeting, dan Artificial Intelligence terhadap Minat Investasi Pasar Modal, pada Mahasiswa Prodi Akuntansi Universitas Djuanda Bogor. Populasi penelitian mencakup 213 mahasiswa aktif Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Djuanda. Sampel penelitian dipilih menggunakan teknik purposive sampling, menghasilkan 172 mahasiswa yang memenuhi kriteria tertentu. Pengambilan data menggunakan metode kuesioner. Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan bantuan software SPSS versi 22. Hasil penelitian menunjukkan bahwa secara simultan variabel independen berpengaruh signifikan terhadap variabel dependen. Berdasarkan hasil uji koefisien determinasi diperoleh nilai R square sebesar 41%, sedangkan sisanya sebesar 59% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian ini. Berdasarkan hasil uji parsial variabel literasi keuangan, variabel strategi budgeting dan variabel artificial intelligence memiliki pengaruh terhadap minat investasi di pasar modal.
Peran Environmental Sustainability Disclosure Sebagai Mediator Antara Akuntansi Lingkungan Terhadap Kinerja Perusahaan Ronald Wangdra; Viola Syukrina E Janrosl; Suvianto Wangdra
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5170

Abstract

Companies today in carrying out business activities are required not only to be able to create material profits but also to be able to pay attention to the environment whose results will later have an impact on the company's performance. The problem in this study is that there are many companies that do not pay attention to the environment, especially the mining sector, as evidenced by the fact that there are still many companies in the mining sector that achieve low proper and there are still many companies that do not present environmental costs in the company's financial statements. Based on data obtained from the proper rating of the Ministry of Environment for 34 coal mining companies listed on the IDX, as many as 4 companies are rated black and the remaining 30 companies are rated red and green, indicating that the company ignores the environment when making profits. This study aims to analyze whether environmental accounting and audit quality affect company performance as well as the influence of mediation of environmental sustainability disclosure on environmental accounting and audit quality on the performance of mining companies listed on the Indonesia Stock Exchange in 2018-2022.The analysis method used is a quantitative method with a causality or causal approach. Data analysis using a statistical tool, namely Smart PLS. The results of this study are that audit quality and environmental accounting have a significant effect on company performance, audit quality has a significant effect on environmental sustainability disclosure. However, environmental accounting does not have a significant effect on environmental sustainability disclosure. Then environmental sustainability disclosure does not have a significant effect on company performance. Mediation testing shows that quality audits indirectly significantly affect company performance through environmental sustainability disclosure. Environmental sustainability disclosure significance mediates the relationship between environmental accounting and company performance.
Implementasi Penyetoran Dan Pelaporan Pajak Penghasilan (Pph) Pasal 23 Dengan Menggunakan Coretax: Studi Kasus Pada PT X Nanda Wahyu Saputra; Nurul Fitriani
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5243

Abstract

Abstract Income Tax (PPh) Article 23 is known as income tax which in the tax year is deducted by the withholding agent on income in the form of dividends, interest, royalties, gifts and awards, rent, compensation for other services as determined by the Director General of Taxes, except for the withholding of Income Tax (PPh) which is final in nature. The process of depositing and reporting this type of PPh often faces various challenges, especially in terms of timeliness and compliance with applicable tax regulations. Digitalization in taxation has encouraged companies to switch to a tax application system in the form of Coretax in order to increase efficiency and accuracy in fulfilling tax obligations. Coretax is one of the applications used in tax management, including in the deposit and reporting of PPh Article 23. Analyzing the implementation of Coretax in the process of depositing and reporting PPh Article 23 at PT X is the purpose of this study. The case study research method with a qualitative approach was used in this study. Data was obtained through observation, interviews, and analysis of relevant documents. The results of this study reveal that the implementation of Coretax brings significant changes to the company's tax administration system, especially by replacing the role of DJP Online through a more standardized and systematic reporting structure. However, the effectiveness of Coretax use in PT X is still not optimal due to various obstacles, such as technical disruptions to the system, lack of socialization from the tax authorities, and the absence of significant improvements in operational efficiency. Therefore, a comprehensive evaluation and improvement of the Coretax system is needed so that it can provide optimal contributions in supporting smooth tax reporting and increasing tax compliance of business actors.) Keywords: Coretax, Article 23 Income Tax, Tax Deposit, Tax Reporting.
Pengaruh Profitabilitas, Leverage, Firm Size, dan Firm Age Terhadap Tax Aggressiveness Perusahaan Healthcare Yang Terdaftar BEI Tahun 2020-2024 Apandi, Dwi Ayu; Santoso, Budi
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5286

Abstract

This study aims to analyze the impact, both separately and simultaneously of probitality, leverage, firm size, and firm age on tax aggressiveness in healthcare companies listed on the Indonesia Stock Exchange (IDX). This study is quantitative, with data taken from secondary sources orginating from the official website www.idx.co.id or the company’s own website. The sample selection technique used was purposive sampling, resulting in 12 companies over a five-year period. To analyze the data, a panel data regression method was applied and processed using Eviews version 13. The findings of this study indicate that profitability and firm age have a separate influence. However, there is no partial effect shown by leverage and firm size. In addition, overall profitability, leverage firm size, and firm age influence tax agggressiveness
Pengaruh Risk Management Disclosure Terhadap Siklus Penjualan Dan Piutang Usaha Pada Perusahaan F&B Yang Terdaftar Di Bursa Efek Indonesia Hardiyanti Dahlan; Mustianti; Nur Afika; Ririn Amelia Juliasti; Rahmawati Nur Siduppa
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5847

Abstract

This study aims to analyze the effect of Enterprise Risk Management (ERM) disclosure based on the COSO framework on the effectiveness of the sales cycle and accounts receivable collection, which is measured through Days Sales Outstanding (DSO), Receivable Turnover (RT), and Bad Debt Ratio (BDR). The research uses a quantitative approach with data from the annual reports of six Food and Beverage (F&B) companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Data were analyzed using normality, linearity, simple linear regression, T-test, and determination coefficients with the help of SPSS software. The results showed that ERM disclosure had a positive and significant effect on DSO and RT, but did not have a significant effect on BDR. The value of the determination coefficient (R²) in DSO and RT was 9.5%, indicating that ERM was able to explain the variation of the two variables, while 90.5% was influenced by other factors. Overall, the results of the study strengthen the hypothesis that the application of ERM makes a positive contribution to improving the effectiveness of sales cycle management and accounts receivable.
Analisis Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Manufaktur Subsektor Farmasi Yang Terdaftar Di BEI Ayu Ceria Dewi Lubis; Junita Putri Rajana Harahap
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5849

Abstract

This study aims to analyze and determine the effect of profitability, managerial ownership and leverage on earnings management in pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange. In this study, the sampling technique used saturated sampling, in which the entire population was sampled. The number of samples in this study was 10 pharmaceutical sub-sector companies, each consisting of 4 years of financial statements, so that the total sample consisted of 40 samples. The data analysis tool in this study used multiple linear regression analysis which was previously tested for classical assumptions so that the results obtained were not biased. Based on the results of the partial test (t-test) in this study, it states that: 1) profitability affects earnings management in pharmaceutical sub-sector manufacturing companies. 2) managerial ownership does not affect earnings management in pharmaceutical sub-sector manufacturing companies. 3) Leverage has a significant effect on earnings management in pharmaceutical sub-sector manufacturing companies. And simultaneously profitability, managerial ownership and leverage affect earnings management.

Page 10 of 11 | Total Record : 104

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