Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
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.
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<![CDATA[PENGARUH RETURN SAHAM, VOLUME PERDAGANGAN SAHAM, DAN VOLATILITAS HARGA SAHAM TERHADAP BID ASK SPREAD (Studi Empiris pada Industri Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021) ]]>
<![CDATA[Novita Yuli Lubis]]>;
<![CDATA[Wilda Sri Munawaroh Hrp]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 2 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v3i2.1740
<![CDATA[This study aims to determine the effect of stock returns, trading volume and stock price volatility on the bid ask spread of mining companies listed on the Indonesia Stock Exchange in 2017-2021. This research is an associative type of research. The sampling technique was carried out using a purposive sampling technique. So that the sample obtained is 8 mining companies listed on the IDX in 2017 - 2021 with a total of 50 observational data for 5 years of observation. The data collection technique used is documentation. The data analysis technique used in this research is linear regression analysis of panel data using eviews. The results of the stock return research show that the results have no effect on the bid ask spread. Trading volume has an effect on the bid ask spread. The results of the research on stock price volatility show that the results have no effect on the bid ask spread. The results of the research on stock returns, trading volume and stock price volatility simultaneously show that there is an effect on the bid ask spread.]]>
<![CDATA[PENGARUH SOSIALISASI, PEMERIKSAAN DAN KEPATUHAN WAJIB PAJAK TERHADAP PENINGKATAN PENERIMAAN PAJAK PENGHASILAN BADAN PADA KPP PRATAMA MEDAN TIMUR ]]>
<![CDATA[Vivi Sulyastari]]>;
<![CDATA[Alistraja Dison Silalahi]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 2 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v3i2.1797
<![CDATA[Penelitian ini bertujuan untuk mengetahui dan menganalisa pengaruh sosialisasi, pemeriksaan dan kepatuhan wajib pajak terhadap peningkatan penerimaan pajak penghasilan badan pada wajib pajak badan di kpp pratama medan timur. Jenis penelitian dalam penelitian ini adalah kuantitatif dengan pendekatan asosiatif. Populasi penelitian ini adalah wajib pajak badan di KPP Pratama Medan Timur. Metode pemilihan sampel menggunakan rumus slovin, jumlah sampel yang digunakan adalah 98 data sampel. Sebelum dilakukan penelitian, terlebih dahulu dilakukan uji coba instrumen dengan uji validitas dan uji reliabilitas. Uji prasyarat analisis meliputi uji normalitas, uji linearitas, uji multikolinearitas dan uji heteroskedastisitas. Metode analisis data menggunakan regresi linier berganda Hasil penelitian menunjukkan bahwa sosialisasi berpengaruh terhadap peningkatan penerimaan pajak, sedangkan pemeriksaan berpengaruh signifikan terhadap peningkatan penerimaan pajak, kepatuhan wajib pajak berpengaruh terhadap peningkatan penerimaan pajak badan. Kemudian terdapat pengaruh sosialisasi, pemeriksaan dan kepatuhan wajib pajak terhadap peningkatan penerimaan pajak badan.]]>
<![CDATA[PENGARUH PERSEPSI KESESUAIAN, SISTEM INTERNAL KONTROL, DAN PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KECURANGAN AKUNTANSI PADA PT. BANK PERMATA, TBK ]]>
<![CDATA[Prafitri Ahma]]>;
<![CDATA[Reza Hanafi Lubis]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 1 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v3i1.1817
<![CDATA[Accounting fraud is a misstatement or intentional omission of amounts or disclosures in financial statements to deceive users of financial statements and misstatements arising from improper treatment of assets (often referred to as misappropriation or embezzlement) related to the theft of entity assets that result in financial statements not being presented. in accordance with generally accepted accounting principles in Indonesia. This study aims to determine the effect of perceived conformity, internal control systems and also the implementation of good corporate governance at PT Bank Permata, Tbk. The method used in this study is a quantitative method, with a sample of 38 out of 51 all employees of PT Bank Permata, Tbk who serve as administration/finance, marketing, customer service and teller. The type of data used is primary data. The results showed that partially the perceived facility suitability variable had no effect on the accounting fraud variable. The internal control system variable has a partial effect on the accounting fraud variable. The good corporate governance variable partially has no effect on accounting fraud. And simultaneously the variables of conformity perception, internal control system and good corporate governance have an effect on accounting fraud]]>
<![CDATA[PENGARUH PENERAPAN PRINSIP GOOD GOVERNANCE TERHADAP PENGELOLAAN DANA DESA DI KECAMATAN PERCUT SEI TUAN ]]>
<![CDATA[Haris Fahmi Harahap]]>;
<![CDATA[Junita Putri Rajana Harahap]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 2 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v3i2.1866
<![CDATA[The purpose of this study was to determine the effect of Transparency, Accountability and Participation on Village Fund Management in Percut Sei Tuan District. This type of research is quantitative research. This research was conducted in 18 villages in Percut Sei Tuan District. The population and sample in this study consisted of 90 people, each of which was a village head, village secretary, village finance officer, village staff and one village community from 18 villages studied. The source of data used in this study is primary data obtained using a questionnaire and measured using a Likert scale. While the data analysis method used in this study is the method of multiple linear regression analysis carried out with the help of computer software, namely the Statistical Package for Social Science (SPSS 22). The results in this study indicate that: (1) Transparency partially has no significant effect on Village Fund Management. (2) Accountability partially has a significant effect on Village Fund Management. (3) Partial participation has no significant effect on Village Fund Management. (4) Transparency, Accountability and Participation simultaneously have a significant effect on Village Fund Management.]]>
<![CDATA[PENGARUH KOMPLEKSITAS TUGAS, TEKANAN KETAATAN, PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT (Studi Empiris Pada Auditor Kantor Akuntan Publik Kota Medan) ]]>
<![CDATA[Apliniari Yuniar]]>;
<![CDATA[Reza Hanafi Lubis]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 2 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v3i2.1969
<![CDATA[A professional auditor is seen in fulfilling his duties and responsibilities. The purpose of this study was to determine the effect of task complexity, compliance pressure, and auditor experience on audit judgment (an empirical study of auditors at KAP in Medan). This research is a type of quantitative research. The data collection method used in this study was a questionnaire. There are 23 KAP residents and a total of 185 permanent auditors. The research sample was determined based on saturated sampling and only 6 KAPs were accepted, so the sample used was 40 auditors. The data analysis technique of this study used multiple linear regression analysis using SPSS Version 25. The results of this study indicate that: 1. Task complexity has no effect 2. Appropriate pressure has an effect on rating review. 3. The experience of the auditor has a significant influence on the work of the auditor.4. Task complexity, compliance pressure and auditor experience simultaneously have a significant impact on the assessment score.]]>
<![CDATA[DETERMINAN AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Wulan Indah Sari Sinaga]]>;
<![CDATA[Reza Hanafi Lubis]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 1 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v3i1.2078
<![CDATA[The objective of the research was to determine the "Determinants of Tax Aggressiveness in Manufacturing Companies Listed on the Indonesia Stock Exchange". The type of research used was quantitative research. The population in this research was 193 manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The method used to determine the sample was purposive sampling with a sample of 70 companies for 3 consecutive years. The data collection method was to use documentation by taking financial statement data on the Indonesia Stock Exchange. Data that was ready to be processed would be tested using the SPSS 25 program. Based on the results of the research shows that: (1) Liquidity had no positive influence on tax aggressiveness; (2) Leverage had a positive influence on tax aggressiveness; (3) Profitability had no positive influence on tax aggressiveness; (4) The size of the company had no positive influence on tax aggressiveness. Based on the F test liquidity, leverage, profitability, and company size had a positive influence on tax aggressiveness.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Badan Pengelola Keuangan Dan Aset Kab, Serdang Bedagai) ]]>
<![CDATA[Tri Agustina]]>;
<![CDATA[Sri Wardany]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 2 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v3i2.2280
<![CDATA[Penelitian ini bertujuan untuk mengetahui adanya pengaruh kualitas sumber daya manusia, pemanfaatan teknologi informasi dan pengawasan internal terhadap kualitas laporan keuangan pada Badan Pengelola Keuangan Dan Aset Kabupaten Serdang Bedagai. Sampel yang diginakan dalam penelitian ini adalah hasil angket yang telah diisi oleh Pegawai Negeri Sipil yang bertanggung jawab atas laporan keuangan pada Badan Pengelola Keuangan Dan Aset Kab. Serdang Bedagai. Metode yang digunakan adalah metode deskriptif kuantitatif dan Teknik analisis yang digunakan adalah dengan melakukan uji asumsi klasik yang meliputi uji normlitas, uji multikoloniaritas, auji autokorelasi dan uji heteroskedastisita. Uji hipotesis meliputi regresi linier sederhana dan regresi linier berganda, uji secara simultan (uji f), uji secara parsial (uji t) dan uji determinan (R²). Hasil penelitian ini menunjukkan bahwa secara parsial kompetensi sumber daya manusia (X1) berpengaruh positif dan signifikan terhadap kualitas laporan keuangan (Y) dengan nilai thitung (2.202) ˃ ttabel (2.051) dengan nilai signifikansi sebesar 0.036 ˂ 0.05, karena nilai thitung ˃ ttabel sig ˂ 0.05 maka H1 diterima. Pemanfaatan teknologi informasi (X2) berpengaruh negatif dan tidak signifikan terhadap kualitas laporan keuangan (Y) dengan nilai thitung (0.794) ˂ ttabel (2.051) dengan nilai signifikansi sebesar 0.434 ˃ 0.05 karena nilai thitung ˂ ttabel sig ˃ 0.05 maka H2 ditolak. Pengawasan internal (X3) berpengaruh negatif dan tidak signifikan terhadap kualitas laporan keuangan (Y) dengan nilai thitung (0.475) ˂ ttabel (2.051) dengan nilai signifikansi sebesar 0.639 ˃ 0.05, karena nilai thitung ˂ ttabel sig ˃ 0.05 maka H3 ditolak. Dan secara simultan kompetensi sumber daya manusia, pemanfaatan teknologi informasi dan pengawasan internal berpengaruh positif terhadap kualitas laporan keuangan pada Badan pengelola Keuangan dan Aset Kabupaten Serdang Bedagai dengan nilai Fhitung (1.997) ˂ Ftabel (2.95) dengan nilai signifikansi 0.138 ˃ 0.05 maka H4 diterima. Selanjutnya nilai R Square yang diperoleh adalah sebesar 0.182 menunjukkan sekitar 18.2 % kualitas laporan keuangan dipengaruhi oleh variasi dari variabel independent yaitu kompetensi sumber daya manusia, pemanfaatan teknologi informasi dan pengawasan internal.]]>
<![CDATA[ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA LARISPA INDONESIA ]]>
<![CDATA[Edy Dermawan]]>;
<![CDATA[Rizqy Fadhlina Putri]]>;
<![CDATA[Ratna Sari Dewi]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 4 No. 2 (2023): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v4i2.2417
<![CDATA[This study aims to analyze the system of applying cash receipts and disbursements accounting information to LARISPA. The problem raised in this study is that the accounting information application system at LARISPA Indonesia has not been effective, because the journal.id system has not been used maximally, there have been errors in inputting it, and there are still improvements in the system. the object of this research is LARISPA Indonesia. This research is a qualitative research and uses descriptive analysis. The data analysis method is by collecting, analyzing data in applying the accounting information system at LARISPA Indonesia. The results showed that a good accounting information system has played a role in improving the cash receipts internal control system. This can be seen from the cash receipts accounting information system, which is an online system that works with third parties. So that with this accounting information system it can guarantee cash security implemented by LARISPA Indonesia so that it plays an important role in improving the internal control system in terms of providing and providing accurate and reliable information on cash receipts]]>
<![CDATA[ANALISIS PENILAIAN DAN PENCATATAN PERSEDIAAN BERDASARKAN PSAK 14 PADA PT. PENGUIN INDONESIA CABANG MEDAN ]]>
<![CDATA[Rizky Ade Syahputra]]>;
<![CDATA[Ardhansyah Putra]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 4 No. 1 (2023): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v4i1.2476
<![CDATA[Penguin Indonesia Branch Medan is one of the companies located in the Medan Star Tanjung Morawa Industrial Area, Deli Serdang Regency. This study discusses the Valuation and Recording of Inventory based on PSAK 14 at PT. Penguin Indonesian Branch Medan. Inventories are assets for sale in the normal business activities of a trading company, in the production process for sale, in the form of materials or supplies (supplies) for use in the production process or providing services. Valuation and recording of merchandise inventory is an important indicator of inventory. This research is a descriptive research with a qualitative approach. The purpose of this study was to find out whether the inventory valuation and recording at PT. Penguin Indonesian Branch Medan complies with PSAK No.14. The type of data used is primary data in the form of interview results and secondary data in the form of documentation data and company archives for February 2023. Then the data that has been collected from the company is then analyzed using a descriptive method by collecting data, processing and analyzing the data so that an overview is obtained. the problem under study. The results showed that basically the method of valuation and inventory recording at PT. Penguin Indonesian Branch Medan complies with PSAK No. 14. By applying the perpetual method in the process of recording merchandise inventory. Meanwhile, to assess the merchandise inventory of PT. Penguin Indonesia Branch Medan applies the FIFO first in first out (MPKP) method.]]>
<![CDATA[ANALISIS EFEKTIVITAS DAN EFISIENSI PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (Studi Kasus Di Desa Pematang Setrak Kecamatan Teluk Mengkudu Kabupaten Serdang Bedagai) ]]>
<![CDATA[Indah Hastari]]>;
<![CDATA[Sri Wardany]]>
<![CDATA[ JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 4 No. 1 (2023): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah ]]>
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DOI: 10.32696/jaapi.v4i1.2477
<![CDATA[Penelitian ini bertujuan untuk mengetahui besaran tingkat efektifitas dan efisiensi Anggaran Pendapatan dan Belanja Desa Pematang Setrak Kecamatan Teluk Mengkudu Kabupaten Serdang Bedagai. Berdasarkan hasil yang di dapat dari perhitungan di atas pada Desa Pematang Setrak Kecamatan Teluk Mengkudu Kabupaten Serdang Bedagai Rasio efektivitas tahun 2017 adalah sebesar 102,3 % , untuk tahun 2018 sebesar 102,3 % dan pada tahun 2019 turun sebesar 102 %, secara rata-rata kecenderungan efektivitas PADesa Pematang Setrak Kecamatan Teluk Mengkudu Kabupaten Serdang Bedagai dari tahun 2017 sampai dengan tahun 2019 adalah sebesar 102,2%. Dari data tersebut dapat dikatakan kinerja Desa Pematang Setrak Kecamatan Teluk Mengkudu Kabupaten Serdang Bedagai dalam kriteria sangat efektif, sehingga hasil pada penelitian ini di anggap positif. Dari tingkat efektivitas perkembangan kinerja keuangan APBDes dapat di simpulkan bahwa perkembangan kinerja keuangan berfluktuatis selama 3 tahun. Pada tahun 2017 -2018 cenderung stabil dan pada tahun 2018 - 2019 turun sebesar 0,3% hal tersebut menunjukkan perkembangan yang baik dalam pengelolaan keuangan desa yang di teliti yaitu Desa Pematang Setrak Kecamatan Teluk Mengkudu Kabupaten Serdang Bedagai. Hasil analisa dan berdasarkan tabel efesiensi sebagai berikut ; tahun 2017 sampai dengan tahun 2019 menunjukkan bahwa kinerja pengelolaan APBDes pemerintah Desa Pematang Setrak Kecamatan Teluk Mengkudu Kabupaten Serdang Bedagai dengan perbandingan belanja dan pendapatan tidak efesien, pada tahun 2017 rasio efesiensi sebesar 86,8 %, pada tahun 2018 sebesar 86,7% dan pada tahun 2019 sebesar 86,6 % dan rata-rata rasio efesiensi pada tahun 2017 sampai dengan tahun 2019 adalah 86,7 % yang menunjukkan bahwa kinerja yang cukup efisien.]]>
