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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 89 Documents
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Peningkatan Efisiensi Dan Kualitas di Politeknik Negeri Medan Melalui Pengembangan Sistem Informasi Akademik dan Repository Perpustakaan Agus Edy Rangkuti; Ferry Fachrizal
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.v5i2.4020

Abstract

This study aims to develop an academic correspondence application within the student grade portal of Politeknik Negeri Medan and establish a repository in the institution's library. The benefits of this research include: 1) Enhancing Efficiency and Quality of Academic Services: The implementation of an online academic correspondence application enables the institution to improve administrative efficiency, reduce recording errors, and ensure more responsive and high-quality services for students and academic staff. 2) Improving Accessibility and Scientific Contribution: The library repository facilitates access to scientific works such as theses, journals, and faculty research. This supports learning and research activities while increasing the visibility and contribution of Politeknik Negeri Medan within the academic community. The research findings demonstrate the following outcomes: 1) Development of the Academic Correspondence Application: The application successfully provides an efficient solution to address various academic administration challenges, such as slow submission processes and lack of transparency. It enhances process speed, minimizes administrative errors, and improves the user experience for students and administrative staff. 2) Establishment of a DSpace-Based Library Repository: The repository offers a reliable digital platform for storing, managing, and accessing academic collections. It has effectively improved information accessibility, document management efficiency, and institutional visibility within the academic community.
Analisis Pengaruh Audit Investigatif Dalam Pengungkapan Fraud Irham, Ardiansyah; Mustaqiem Arja; Poppy Adetiya; Fadia Ananda; Galih Supraja
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.v5i2.4023

Abstract

Penelitian ini dilatarbelakangi dengan maraknya kejadian penipuan yang merusak citra suatu negara dan merusak pandangan eknomi negara tersebut sehingga negara lain ragu untuk mengeluarkan aset mereka kepada negara tersebut. Salah satu strategi untuk mengungkap aktivitas penipuan tersebut adalah dengan melakukan audit investigatif. Penelitian ini bertujuan untuk menganalisis pengaruh audit investigatif dalam mengungkapkan kondisi penipuan melaui tinjauan literatur dari penelitian terdahulu. Metode penelitian ini menggunakan pendekatan kualitatif deskriptif dengan jenis data sekunder dan teknik pengumpulan data berupa kumpulan penelitian terdahulu yang berkaitan dengan judul peneliti dari database Google Scholar. Berdasarkan hasil dan pembahasan penelitian ini terdapat tujuh penelitian terdahulu yang ditemukan dalam pengaruh audit investigatif terhadap pengungkapan Fraud . Terdapat enam penelitian yang menyatakan audit investigatif berpengaruh signifikan dan positif dalam lingkup Fraud , dan satu penelitian terdahulu yang menyatakan bahwa audit investigatif tidak berpengaruh signifikan dan negatif dalam lingkup Fraud . Berdasarkan penelitian ini maka dapat disimpulkan bahwa audit investigatif berpengaruh signifikan dalam lingkup Fraud .
Pengaruh Literasi Wakaf, Transparansi Laporan Keuangan, dan Inovasi Produk Keuangan Syariah terhadap Minat Masyarakat dalam Berwakaf Tunai di Kota Medan Rahmah, Nuzulliah; Saparuddin; Yenni Samri Juliati Nasution
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.v5i2.4041

Abstract

This study aims to analyze the influence of Waqf Literacy, Financial Report Transparency, and Islamic Financial Product Innovation on the Community's Interest in Cash Waqf in Medan City. The research adopts a quantitative approach, with data collected through questionnaires from 150 respondents in specific areas of Medan City. Data analysis was conducted using multiple linear regression with the help of SPSS version 23.The results show that partially, Waqf Literacy, Financial Report Transparency, and Islamic Financial Product Innovation positively and significantly influence the community's interest in cash waqf. Simultaneously, these three variables also contribute significantly to increasing interest. These findings emphasize the importance of improving literacy, transparency, and innovation in creating a more attractive and trustworthy cash waqf ecosystem. This study contributes novelty by integrating these three variables in the context of cash waqf in Medan City.
Penerapan Pajak Penghasilan Pasal 22 Atas Pembelian Barang Di Badan Narkotika Nasional Kabupaten Mandailing Natal Nadiyah Diyanah Nasution; Rizqy Fadhlina Putri; Debbi Chyntia Ovami; Indra Fauzi; Ardhansyah Putra Hrp
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.v5i2.4072

Abstract

This research was carried out at the National Narcotics Agency (BNN) Mandailing Natal Regency.The purpose of this research is to determine the application of Income Tax (PPh) Article 22 on theprocurement of goods at the National Narcotics Agency (BNN) Mandailing Natal Regency bycomparing the current regulations, namely Law Number 36 of 2008 concerning the fourth amendmentto the Law. Number 7 of 1983 concerning Income Tax. The data used in this research is data for theyear 2023. Data collection used interview and observation techniques. The data analysis techniqueuses descriptive statistical analysis techniques with the documents used in the form of: tax assistantbook, budget realization report, details of working unit working papers and proof of tax collection.Based on the results of the research conducted, it can be concluded that the application of IncomeTax (PPh) Article 22 on the procurement of goods at the National Narcotics Agency (BNN)Mandailing Natal Regency is in accordance with Law Number 36 of 2008 concerning the fourthamendment to Law Number 7 of 2008 1983 concerning Income Tax.
Analisis Kejelasan Sasaran Anggaran Sebagai Alat Pengendalian Dalam Meningkatkan Akuntabilitas Di PT.Perkebunan Nusantara III Medan Shita Tiara; Ova Novi Irama
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.v5i2.4225

Abstract

This study aims to determine the clarity of budget targets as a control tool in increasing accountability at PT Perkebunan Nusantara III Medan. The selected budget target is the 2016-2018 palm oil sales budget. The method used in this research is descriptive qualitative research method. The results of the research conducted show that the clarity of the palm oil sales budget target in 2016-2018 can be used as a control tool that can increase company accountability. This can be seen from the process of preparing the budget according to the procedure. As for the budget that is not achieved because it is influenced by several factors, such as exchange rate factors, inflation rates, and rainfall. PT Perkebunan Nusantara III Medan uses PSAK-IFRS accounting principles. The palm oil sales budget report will later be accounted for to shareholders, stakeholders, and interested parties.
Analisis Penerapan Sistem Informasi Akuntansi Dalam Meningkatkan Kualitas Laporan Keuangan Pemerintah Daerah Marpaida Situmeang; Ratna Sari Dewi; Rizqy Fadhlina Putri; Junita Putri Rajana Harahap
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (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.v6i1.3745

Abstract

The Serdang Bedagai Regency Government has implemented PP 71 of 2010 concerning government accounting standards regarding the presentation of accrual-based financial reports. The purpose of the study was to determine the Analysis of the Implementation of Accounting Information Systems in Improving the Quality of Regional Government Financial Reports (Case Study at the Tebing Syahbandar District Office, Serdang Bedagai Regency). This study uses a qualitative research method, where researchers will collect data by observation, collect data in the field, and conduct direct interviews by directly visiting sources at the research location, interviews were conducted with the finance department. To obtain the data needed in this study, the author conducted this research at the Tebing Syahbandar District Office. Researchers can adjust the data collection techniques used to the conditions at the research location. Overall, the 2023 equity change report reflects improvements in the office's financial position and the effectiveness of financial management. The implementation of the Accounting Information System has helped achieve better transparency and supported positive equity increases, providing a strong foundation for future financial stability and growth. The use of the Regional Management Information System (SIMDA) in accrual-based regional financial management has brought about a significant transformation in the way local governments manage, record, and report their finances. SIMDA helps improve the accuracy, transparency, and speed of the financial report preparation process at the Tebing Syahbandar Sub-district Office.
Analisis Akuntabilitas dan Transparansi Dana Masjid Terhadap Laporan Keuangan Masjid Jami’ Al Ridha Lima Puluh Kabupaten Batu Bara Amelia, Afni; Ardhansyah Putra Hrp; Sri Fitria Jayusman
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (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.v6i1.4074

Abstract

The purpose of this study is to determine the extent of the level of accountability of financial reports at the Jami' Al-Ridha Mosque. To determine the application of transparency of the financial reports of the Jami' Al-Ridha Mosque to the congregation and other related parties. To determine whether the financial report of the Jami Al-Ridha Lima Puluh Mosque has presented financial information in an accountable and transparent manner. This type of research is qualitative data. The subjects in this study were BKM (Mosque Prosperity Agency), in this case the chairman, secretary, and treasurer who can provide representative information and have access and influence over all operational activities of the Jami' Al-Ridha Mosque. This study uses the Jami' Al-Ridha Mosque, Lima Puluh District, Batu Bara Regency as the object of research. The results of this study are that the Jami' Al-Ridha Lima Puluh Mosque, Batu Bara Regency is considered not to have presented adequate financial reports and in accordance with the provisions of ISAK No. 35. The Jami' Al-Ridha Lima Puluh Mosque only presents financial reports in the form of cash inflow and cash outflow reports, while the financial position report (balance sheet), activity report, cash flow report, and notes to the financial report have not been presented, this is due to the lack of human resources management regarding finances. The implementation of transparency in financial management at the Jami' Al-Ridha Lima Puluh Mosque, Batu Bara Regency is considered transparent in principle, but still very simple. Accountability for financial management at the Jami' Al-Ridha Lima Puluh Mosque, Batu Bara Regency, although still simple, but the governance is very sharia, implementing the principles of trust and truth in it.
Pengaruh Penerapan Sistem Akuntansi Berbasis Digital terhadap Efisiensi dan Transparansi Pengelolaan Keuangan UMKM di Kota Langsa Fathia; Nurliza Lubis
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (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.v6i1.4122

Abstract

This study aims to analyze the influence of digital accounting system implementation on the efficiency and transparency of financial management in MSMEs in Langsa City. A quantitative approach was employed, utilizing a survey method with 100 MSME actors who have adopted or are in the process of adopting digital accounting systems. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 23.The results show that the implementation of digital accounting systems has a positive and significant effect on financial efficiency (β=0.67,p<0.001) and financial transparency (β=0.72,p<0.001). Simultaneously, digital accounting systems also contribute significantly to both variables (F=28.74,p<0.001). These findings confirm that digital accounting systems not only enhance efficiency through reduced time and operational costs but also strengthen transparency in financial reporting.This study supports financial management theory, transparency theory, and technology adoption theory, which assert that the use of digital technology can improve overall financial management. The implications of this study emphasize the importance of training and mentoring programs to accelerate digital transformation in the MSME sector, especially in improving digital literacy and overcoming technological implementation challenges.
Analisis Dampak Kenaikan Tarif Pajak Pertambahan Nilai (PPN) 11% Terhadap PT Sari Kencana Fitriani, Atika; Cindy Fredicia Putri; Dwi Fionasari; Putri Dasti S Harahap; Sarifah Aini Hasibuan
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (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.v6i1.4181

Abstract

This research examines the impact of increasing the Value Added Tax (VAT) rate to 11% on PT operations. Sari Kencana, a transportation services company. The aim of the research is to analyze the influence of this policy on ticket sales, market demand, and the company's adaptation strategy. The research uses qualitative methods with descriptive analysis, collecting primary data through interviews and observations, as well as secondary data from related documents. The research results show that the increase in VAT rates affects operational costs and people's purchasing power, which results in a decrease in the number of customers. To overcome these challenges, PT Sari Kencana adjusts ticket prices, optimizes operational costs, improves service quality, and utilizes technology, such as developing ticket ordering applications. This strategy helps companies maintain competitiveness and customer loyalty, despite pressures due to fiscal policy.
Pengaruh Pertumbuhan Perusahaan, Profitabilitas dan Struktur Modal Terhadap Nilai Perusahaan Alya, Nina; Indra Cahya Kusuma; Didi
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (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.v6i1.4330

Abstract

Tujuan penelitian ini adalah menganalisis pengaruh pertumbuhan perusahaan, profitabilitas, dan struktur modal terhadap nilai perusahaan serta perbedaannya sebelum dan sesudah pandemi Covid-19 pada industri Teknologi Informasi dan Komunikasi (TIK) terbesar di kawasan Asia Pasifik. Periode penelitian 2014-2023. Data yang digunakan adalah data sekunder berupa laporan keuangan 10 perusahaan telekomunikasi. Analisis dilakukan dengan menggunakan regresi linier berganda untuk menguji pengaruh variabel independen terhadap nilai perusahaan. Selain itu, uji perbedaan dilakukan dengan menggunakan uji t berpasangan atau uji peringkat bertanda Wilcoxon untuk data yang tidak berdistribusi normal. Penelitian ini menunjukkan hasil bahwa pertumbuhan perusahaan, profitabilitas, dan struktur modal memiliki pengaruh yang signifikan terhadap nilai perusahaan. Terdapat pula perbedaan yang signifikan pada pertumbuhan perusahaan sebelum dan sesudah pandemi Covid 19, profitabilitas, struktur modal, dan nilai perusahaan dengan nilai signifikan sebesar 0,000 (p<0,05). Temuan ini menunjukkan bahwa faktor-faktor keuangan tersebut memegang peranan penting dalam menentukan nilai perusahaan dan akan menyebabkan terjadinya perubahan yang signifikan pada masa pandemi Covid 19.

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