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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 104 Documents
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Analisis Laporan Keuangan Sebagai Dasar Penilaian Kinerja Keuangan (Studi Kasus Koperasi Simpan Pinjam CU Damai Sejahtera) Nanci Octavianiman Tamba
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 1 (2024): 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.v5i1.3416

Abstract

Penelitian ini bertujuan untuk menganalisis laporan keuangan sebagai dasar penilaian kinerja keuangan yang ada di koperasi simpan pinjam cu damai sejahtera. Dalam penelitian ini penulis menggunakan data sekunder. Sumber data sekunder yang langsung dikumpulkan dari sumber pertama. Penelitian ini juga memakai metode kuantitatif. Dimana metode tersebut merupakan metode perhitungan angka-angka yang nanti nya akan dipergunakan untuk mengambil suatu keputusan dalam memecahkan suatu masalah. Populasi dalam penelitian ini yaitu laporan keuangan dari koperasi simpan pinjam cu damai sejahtera selama 3 tahun yaitu dari tahun 2020-2022. Dari hasil penelitian ini diketahui kinerja keuangan koperasi simpan pinjam cu damai sejahtera berdasarkan Pengembalian Aset (ROA) pada tahun 2020-2022 yaitu cukup sehat. Berdasarkan Laba Bersih (NPM) pada tahun 2020-2021 menunjukkan kriteria sehat dan tahun 2022 menunjukkan kriteria sangat sehat. Berdasarkan Pengembalian Ekuitas (ROE) kinerja keuangan koperasi simpan pinjam cu damai sejahtera pada tahun 2020-2022 menunjukkan kriteria cukup sehat.
Pengaruh Penerapan Akuntansi Pertanggungjawaban Terhadap Pengendalian Biaya Pada CV. Perdamaian Hafizah Lutfiyyah Nur jihan; Tiara, Shita
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 1 (2024): 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.v5i1.2708

Abstract

The research results show that Organizational Structure has a positive effect on Cost Control at CV. Perdamaian Medan. This can be seen from the value of tcount (4.144) > ttable (1.68385) with a significant value (0.000<0.05), Budget Planning has a positive effect on Cost Control at CV. Perdamaian Medan. This can be seen from the value of tcount (2.332) > ttable (1.68385) with a significant value (0.025 < 0.05) and reporting has a positive effect on Cost Control at CV. Perdamaian Medan. This can be seen from the value of tcount (1.865) > ttable (1.68385) with a significant value (0.032<0.05). Organizational Structure, Budget Planning and Reporting simultaneously have a positive effect on Cost Control at CV. Perdamaian Medan. This can be seen from the value of tcount (3.238) > ttable (1.68385) with a significant value (0.000 < 0.05).
Memperbaiki Ekonomi dan Melindungi Bumi dengan Pajak Karbon Ghefira Nurfatimah; Julia Handayani; Kiki Amalia Harahap; Devi Pratiwi; Selpida Sinurat; Roma uli Br.Matondang; Mellissa Rambe
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 2 (2024): 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.v5i2.3829

Abstract

Abstrak : Pajak karbon merupakan instrumen fiskal yang semakin mendapat perhatian sebagai solusi untuk mengatasi permasalahan perubahan iklim. Penelitian ini menganalisis potensi pajak karbon dalam memperbaiki kondisi ekonomi dan lingkungan. Studi literatur menunjukkan bahwa pajak karbon dapat mendorong transisi menuju ekonomi rendah karbon, meningkatkan penerimaan negara, serta memberikan insentif bagi inovasi teknologi ramah lingkungan. Selain itu, penelitian ini juga membahas tantangan implementasi pajak karbon dan upaya mitigasi yang dapat dilakukan. Penelitian ini bertujuan untuk mengevaluasi dampak penerapan pajak karbon terhadap perekonomian. Analisis terhadap berbagai studi kasus menunjukkan bahwa pajak karbon tidak hanya dapat mengurangi emisi gas rumah kaca, tetapi juga dapat memberikan dampak positif terhadap perekonomian. Pajak karbon dapat mendorong pertumbuhan sektor industri hijau, menciptakan lapangan kerja baru, dan meningkatkan efisiensi energi. Namun, penelitian ini juga menyoroti pentingnya desain kebijakan pajak karbon yang tepat untuk meminimalkan dampak negatif terhadap kelompok masyarakat tertentu. Abstract : Carbon tax is a fiscal instrument that is increasingly receiving attention as a solution to overcome the problem of climate change. This research analyzes the potential of a carbon tax in improving economic and environmental conditions. Literature studies show that carbon taxes can encourage the transition to a low-carbon economy, increase state revenues, and provide incentives for environmentally friendly technological innovation. Apart from that, this research also discusses the challenges of implementing carbon and mitigation efforts that can be carried out. This research aims to apply the impact of implementing a carbon tax on the economy. Analysis of various case studies shows that carbon taxes can not only reduce greenhouse gas emissions, but can also have a positive impact on the economy. A carbon tax can encourage the growth of green industrial sectors, create new jobs and improve energy efficiency. However, this research also highlights the importance of appropriate carbon policy design to minimize negative impacts on certain societal groups.
Kepatuhan Wajib Pajak UMKM Setelah Kenaikan Tarif PPn Di Desa Pematang Serai Kecamatan Tanjung Pura Kabupaten Langkat Yunita Sari Rioni; Wan Fachruddin; Yurika Aulia
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 1 (2024): 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.v5i1.3848

Abstract

In facing this situation, the important role of MSMEs in supporting Indonesia's economic growth remains relevant. Even though they have great potential to contribute to the country's economy, there are still many MSMEs that have not registered as tax collectors, so tax revenues in Indonesia have not reached their maximum potential. Apart from that, the phenomenon of tax non-compliance from MSMEs may increase with the existence of regulations governing increases in VAT rates. This research aims to examine the extent to which MSMEs will comply with tax obligations after the VAT rate increase, using qualitative methods with a content analysis approach. The data used in this research includes information about MSMEs obtained from the website of the Ministry of Cooperatives and Small and Medium Enterprises, as well as data regarding the level of tax compliance of MSMEs obtained from the website of the Directorate General of Taxes.
Inklusi Keuangan Dan Literasi Keuangan Terhadap Kinerja UMKM Dwi Saraswati; Yunita Sari Rioni; Ikhah Malikhah; Nura Amalia Afan
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 1 (2024): 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.v5i1.3858

Abstract

This study aims to analyze the influence of financial inclusion and financial literacy on the performance of MSMEs in Kota Pari Village. In this study, the researcher also measured the level of financial inclusion and financial literacy in MSMEs in Pari City Village. The research sample is the owners and managers consisting of 40 MSMEs in Kota Pari Village, Pantai Cermin District. This study uses a quantitative method. The data collection method uses a non-probability sampling technique using a questionnaire. This study uses the multiple linear regression analysis method. The results of this study show that there is a simultaneous influence between financial inclusion and financial literacy on the performance of MSMEs. And partially, the financial inclusion variable showed a percentage of 13.9% and the remaining 86.1% was explained by other variables. The level of financial inclusion and financial literacy of MSMEs in Kota Pari Village, Pantai Cermin District is still relatively low because it is <60%, namely only 58% and 37%.
Implementasi Peraturan Pemerintah Nomor 23 Tahun 2018 Tentang Pajak UMKM Di Desa Klambir Lima Kebun Kecamatan Hamparan Perak Destari Nurlaila Damanik; Teuku Radhifan Syauqi; Adik Irma
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 1 (2024): 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.v5i1.3861

Abstract

This study aims to analyze the implementation of Government Regulation No. 23/2018 on MSME Tax, which replaces the previous provision regarding the imposition of final tax on micro, small, and medium enterprises (MSMEs). This PP sets a tax rate of 0.5% of gross turnover, aiming to encourage taxpayer compliance and increase the contribution of MSMEs to state revenue. The research method used is a qualitative approach with data collection techniques through interviews, document studies, and observation. The focus of the analysis includes MSME taxpayers' understanding of this regulation, the level of tax compliance, and its impact on MSME business development. This research suggests the need for increased tax education for MSME players, strengthening the tax administration system, and continuous evaluation of policies to suit economic conditions and the needs of MSMEs.
Laporan Keuangan UMKM Berdasarkan SAK EMKM di Desa Klambir Lima Kebun Kecamatan Hamparan Perak Teuku Radhifan Syauqi; Destari Damanik; Hanif Ramadhan
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 1 (2024): 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.v5i1.3862

Abstract

This study aims to analyze the process of preparing financial statements in Micro, Small and Medium Enterprises (MSMEs) based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). SAK EMKM is designed to make it easier for MSMEs to prepare financial reports in accordance with applicable accounting standards, so as to increase transparency, accessibility to financing, and better decision making. The research method used a qualitative-descriptive approach with data collection through interviews, observations, and document studies. The research subjects involved MSME actors from various business sectors located in the research area. The main focus is on business actors' understanding of SAK EMKM, challenges in its implementation, and perceived benefits.
Analisis Tingkat Pendapatan UMKM Di Jalan Garu II A Medan Muhammad Hadid Fahlifi; Dina Safira; Putri Ade Pratiwi; Sasya Triamanda Barimbing; Nirmawan
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 2 (2024): 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.v5i2.3953

Abstract

The main focus of this study is to identify the income levels of MSMEs that depend on the variables of capital, business location, working hours, and entrepreneur education. The sample for this study consists of 20 MSMEs located on Jalan Garu II-A, Medan. This research uses a quantitative method with data collected directly from primary sources. The data collection technique employed by the researcher is through questionnaires. For data analysis, multiple linear regression is used and processed using IBM SPSS version 26. Based on the research output, it was found that capital (X1), business location (X2), and entrepreneur education (X4) have a significant impact on business income (Y), with their effective contributions to business income being 20.2 for capital (X1), 26.9 for business location (X2), and 17.9 for entrepreneur education (X4). Meanwhile, Working Hours (X3) does not have a significant impact on business income (Y), with an effective contribution of 7.0.
Analisis Dampak Sosial Ekonomi BUMDes MOZAIK di Desa Pematang Serai, Kabupaten Langkat Handriyani Dwilita; Pipit Buana Sari; Yurika Aulia
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 2 (2024): 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.v5i2.3994

Abstract

BUMDes was established to be one of the solutions to the inequality between development in cities and development in villages. BUMDes are specifically regulated for their establishment and management based on laws and government regulations that aim to improve the welfare of village communities through the use of potential and resources in the village, both financial resources and natural and human resources. BUMDes MOZAIK is one of the BUMDes established in Pematang Serai village for the purpose of improving the welfare of the Pematang Serai village community. BUMDes MOZAIK has been established since 2016 and has experienced ups and downs in running BUMDes business units, until now there are only 3 business units left. In accordance with the purpose of the establishment, BUMDes is an element that supports village development, so that BUMDes should have a social and economic impact on the village. This research aims to analyze the social and economic impacts that BUMDes MOzaik has provided to the village community. This research uses descriptive qualitative analysis with data reduction analysis techniques. The research data was collected using the interview method to 9 research samples from the village apparatus, BUMDes MOZAIK managers and the community. The research variables were developed based on indicators of social impact and economic impact from various literature sources. The results revealed that BUMDes MOZAIK has had a social impact because of the social changes that have occurred in the community but it is still very small. Meanwhile, the economic impact has not clearly appeared because the existence of BUMDes MOZAIK is still economically felt by a handful of people, and the economic contribution of BUMDes to Village Original Revenue is also still small in value. This can also be seen from the absence of an increase in the income of the Pematang Serai Village community with the BUMDes.
Determinan Kemampuan Keuangan Investor Rumah Tangga Di Sumatera Utara Alistraja Dison Silalahi; Cita Ayni Putri Silalahi; Rukmini; Mohd. Idris Dalimunthe; Yusmalinda; Aria Masdiana Pasaribu
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 2 (2024): 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.v5i2.4018

Abstract

This study aims to find and analyze the influence of financial anxiety, financial autonomy, impulsivity, financial attitudes, financial literacy on financial capability, a study of household investor analysis in North Sumatra. This study is a quantitative study, quantitative research is causal. Data analysis techniques use statistical analysis based on partial least square (PLS). The results of the study found that financial anxiety, financial attitudes and digital financial literacy have a positive effect on financial capability, financial autonomy and impulsivity do not affect financial capability

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