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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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INDONESIA
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 118 Documents
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Analisis Sistem Akuntansi Penggajian ASN pada Kantor Camat Medan Johor Iswin Syukur Nasution; Ratna Sari Dewi; Indra Fauzi; M.Rizaldy Wibowo
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): 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.v7i1.6483

Abstract

This study aims to analyze the implementation of the payroll accounting system at the Medan Johor District Office, focusing on the system’s effectiveness, the roles of the treasurer, Commitment-Making Officer (PPK), and Budget User Officer (PA), as well as the challenges encountered. A descriptive qualitative approach was employed using interviews, observation, and documentation. The findings reveal that the payroll system utilizes the Regional Government Information System (SIPD) with disbursement through SISKA. The system is considered effective due to the use of non-cash payments and a layered verification mechanism. However, several challenges remain, including payroll delays caused by late disbursement of budget allocation (SPD), data entry errors in attendance and e-performance, and the lack of integration between the attendance system and payroll. The study concludes that while the payroll system is relatively effective, improvements in budget coordination, system integration, and staff training are necessary to enhance accuracy and efficiency.
Penerapan Akuntansi Usaha Kecil Dan Menengah : Studi Kasus Pada Bandrek Sahib Reza Hanafi Lubis; Rizqy Fadhlina Putri; Muhammad Rizaldy Wibowo; Silvi Dwi Ningrum; Arifah Zahirani
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): 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.v7i1.6501

Abstract

This study aims to analyze the application of accounting in Micro, Small, and Medium Enterprises (MSMEs) and to identify the gaps between current practices and the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). A case study was conducted at Bandrek Sahib, a culinary MSME located in Medan City that has been operating since 2000. The research employed a qualitative method with a case study approach through in-depth interviews, direct observation, and documentation. The results show that the accounting application at Bandrek Sahib remains very simple, limited to manual recording of cash inflows and outflows, and fails to separate personal finances from business finances. Bandrek Sahib has not prepared the three required financial statement components mandated by SAK EMKM, namely the Income Statement, Statement of Financial Position (Balance Sheet), and Notes to the Financial Statements. The contributing factors to this gap include the owner's limited accounting knowledge and understanding, minimal socialization and assistance from relevant parties, and limited resources for bookkeeping management. The study concludes that Bandrek Sahib's accounting practices do not comply with SAK EMKM, resulting in poor quality of financial information and obstacles in accessing financing. This research recommends improving accounting literacy, intensifying SAK EMKM socialization, and providing ongoing assistance for MSMEs.
Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan (Studi Pada PT Telkom Indonesia Tbk) Shita Tiara; Putri Angeline Azzuna; Adzra Dinda Dinanty; Muhammad Arif
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): 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.v7i1.6662

Abstract

This study aims to analyze the financial performance of PT Telkom Indonesia (Persero) Tbk for the period 2022–2024 using financial ratio analysis. The method used is a descriptive quantitative approach with documentation techniques to collect annual financial report data. Financial ratios analyzed include the Liquidity Ratio (Current Ratio), Solvency Ratio (Debt to Asset Ratio and Debt to Equity Ratio), and Profitability Ratio (Gross Profit Margin, Return on Assets, and Return on Equity). The results show that the liquidity ratio (Current Ratio) remained below 1 throughout 2022–2023, improving to 0.82 in 2024, reflecting limited but improving short-term debt coverage. The solvency ratio remained stable, with DAR around 45–46% and DER around 83–84%, indicating controlled debt management. The profitability ratio showed a fluctuating trend, with the best performance recorded in 2023 across all indicators. Overall, PT Telkom Indonesia (Persero) Tbk's financial condition is considered stable, with adequate capacity to sustain its operational activities.
Edukasi Dan Pemahaman Perpajakan Sebagai Upaya Peningkatan Kepatuhan Pelaporan SPT Era Coretax Febby Balla Syach Puteri; Iftita Dewi Karisma; Amrizal Imawan
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): 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.v7i1.6745

Abstract

This study aims to analyze the role of tax education and tax understanding in improving taxpayer compliance in filing Annual Tax Returns (SPT) during the implementation of the Coretax Administration System. The study employed a qualitative descriptive approach conducted at KPP Pratama Lamongan. Data were collected through in-depth interviews, observation, and documentation involving one tax officer and four individual taxpayers selected using purposive sampling. The findings indicate that tax education delivered through socialization programs, official social media, the Directorate General of Taxes website, webinars, and consultation services has helped taxpayers understand tax regulations and adapt to the Coretax system. The study also found that better tax understanding supports taxpayers in fulfilling their tax obligations accurately and on time. However, the implementation of Coretax still presents challenges due to taxpayers' limited familiarity with the new digital system. Overall, tax education and tax understanding play an important role in improving taxpayer compliance in Annual Tax Return reporting during the Coretax era. Therefore, continuous education, assistance, and simplification of Coretax-related information are needed to support successful digital tax administration
Implementasi Coretax Pada KPP Pratama Lamongan Friska Dini Margareta; Yasfina Qurrota Ayun; Guruh Marhaenis Handoko Putro
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): 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.v7i1.6752

Abstract

This study aims to analyze and explain how the implementation of the Core Tax Administration System (Coretax) affects the operational performance of tax authorities (fiskus) as primary users, as well as to identify the benefits and technical obstacles that emerged during the full implementation phase as of January 2025. This in-depth exploration was evaluated using the DeLone & McLean Information Systems Success Model (ISSM) framework. The research applied a qualitative method with a case study approach at KPP Pratama Lamongan, under the Regional Office of DJP East Java II. Data were gathered through a triangulation method combining in-depth interviews with three tax officers, direct observation, and documentation analysis. The results indicate that Coretax has successfully transformed tax administration into an integrated single platform, particularly through the Registration Module and Case Management Module. Coretax excels in system and information quality with real-time data updates. However, post-implementation evaluation revealed fluctuating user satisfaction at around 70% due to national technical challenges, including data anomalies after migration, system errors following a refresh action, and high interface complexity. Furthermore, these integration benefits have not yet directly improved the achievement of Key Performance Indicators (KPI/IKU) because the energy of the tax officers was heavily consumed by adapting to new procedures and managing dual roles as system users and taxpayers' facilitators during this transition phase. Keywords: Coretax, Tax Authority Performance, DeLone & McLean ISSM, Tax Administration System, Case Study.
Pengaruh Likuiditas, Profitabilitas, Solvabilitas Dan Operating Cash Flow Ratio Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2021-2024 Aditya Rengga Mahesa; Eviana Lailatul Safitri
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): 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.v7i1.6794

Abstract

This research was conducted to understand the influence of liquidity, profitability, solvency, and the Operating Cash Flow Ratio on profit growth in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study employed an associative quantitative methodology, utilizing purposive sampling for data selection. Twenty companies met the research criteria, resulting in a total of 80 observations. Multiple linear regression analysis was used, with data processed via SPSS version 26. The findings indicate that liquidity (proxied by the Current Ratio/CR), solvency (proxied by the Debt to Equity Ratio/DER), and the Operating Cash Flow Ratio (OCFR) have a positive and significant effect on profit growth. Conversely, profitability (proxied by Return on Assets/ROA) has a negative and significant effect on profit growth. The results demonstrate that a company's ability to manage liquidity, capital structure, and operating cash flows plays a crucial role in driving profit growth for mining sector companies.
Pengaruh Literasi Keuangan dan Artificial Intelligence Terhadap Minat Investasi Pasar Modal Pada Mahasiswa Prodi Akuntansi di Kota Medan Ardhansyah Putra Hrp; Julianto Hutasuhut; Indra Fauzi
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): 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.v7i1.6811

Abstract

The purpose of this study was to analyze the effect of Financial Literacy, and Artificial Intelligence on Capital Market Investment Interest among Accounting Study Program Students at Medan City. The study population consisted of 213 active students from the Accounting Study Program at the Faculty of Economics and Business at Medan City. The research sample was selected using a purposive sampling technique, resulting in a sample of 172 students who met specific criteria. Data collection used a questionnaire method. The method used in this study was multiple regression analysis with the help of SPSS software version 22. The results of the study showed that the independent variables had a significant effect on the dependent variable. Based on the results of the determination coefficient test, the R-squared value was 41%, with the remaining 59% attributed to other variables not included in this study and based on the results of the partial test of the financial literacy variable, budgeting strategy, and artificial intelligence, affected investment interest in the capital market.
Pengaruh Tekanan Dan Peluang Terhadap Deteksi Fraud Pada Bank BUMN Kota Batam Desi Setia Nengsih; Andi Auliya Ramadhany; Nur Isra Laili; Maya Richmayati; Khadijah
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): 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.v7i1.6398

Abstract

This study aims to examine the effect of pressure (X1) and opportunity (X2) on fraud detection ability (Y) in State-Owned Banks in Batam City. This research used a quantitative method by collecting primary data through questionnaires distributed to 189 respondents working as tellers and customer service staff at State-Owned Banks (Bank Negara Indonesia, Bank Rakyat Indonesia, and Bank Tabungan Negara). Data analysis was conducted using multiple linear regression with SPSS version 25. The results showed that partially, pressure (X1) had a significant negative effect on fraud detection ability (Y) with a significance value of 0.000, and opportunity (X2) also had a significant negative effect with a significance value of 0.000. Simultaneously, pressure and opportunity had a significant effect on fraud detection ability with a significance value of 0.000. Classical assumption tests indicated no autocorrelation, multicollinearity, or heteroscedasticity, and the data were normally distributed. This study suggests that State-Owned Banks should manage work pressure effectively and minimize fraud opportunities to improve fraud detection ability.

Page 12 of 12 | Total Record : 118

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