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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 89 Documents
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Penerapan Sistem Informasi Akuntansi Siklus Penjualan PT Asaindo Jaya Persada Perumahan Star Land Regency Aisyah Brillianta; Achmad Wicaksono
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.v6i1.4365

Abstract

This study aims to analyze the implementation of Accounting Information Systems (AIS) in the sales cycle at PT Asaindo Jaya Persada, a real estate company located in Sidoarjo. With the rapid development of information technology, AIS has become an essential element in assisting companies in recording, processing, and presenting financial information efficiently. This research identifies the challenges faced by the company in managing the sales cycle, which includes various stages from promotion to the handover of housing units. The research employs a qualitative method, with data collection through semi-structured interviews and analysis of documents related to the sales cycle. The findings indicate that although the sales cycle at PT Asaindo Jaya Persada operates systematically, there are obstacles such as delays in the collection and processing of mortgage documents and a lack of coordination among the marketing team, financial staff, and banks. To address these challenges, the study recommends digitalization of processes and consumer education as solutions to enhance efficiency and customer satisfaction. Additionally, suggestions for future research include conducting quantitative studies to evaluate the efficiency of AIS in the sales cycle and integrating more advanced digital technologies to improve transparency and accountability. With these measures, it is hoped that PT Asaindo Jaya Persada can enhance its sales cycle performance and achieve better business objectives.
Analisis Efektivitas Pemeriksaan Akuntansi Terhadap Pengendalian Internal Akuntansi Ayu Ceria Dewi Lubis; Reza Hanafi 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.v6i1.4405

Abstract

In the context of increasingly complex accounting industry developments, the need for better services is very urgent. This is due to several factors that affect public trust in financial reports and auditor performance. Accounting audit is a crucial process in ensuring the accuracy and reliability of a company's financial information. Accounting audit is not only determined by the skills and expertise of the auditor, but also influenced by the quality of internal control implemented by the company. Internal control functions to minimize losses that may be caused by the company's operations. This allows for quick action to improve the quality of the company in accordance with the targets that have been set. General control aims to ensure stability and a well-managed control environment in an organization, which helps in the implementation of effective application controls. This study uses Descriptive qualitative research is a research approach that aims to describe a particular phenomenon, event, or problem. Descriptive qualitative research methods conducted only through literature studies offer an in-depth understanding of the topic being studied without the need to collect primary data. The results of this study indicate that internal control plays an important role in supporting the effectiveness of accounting audits and achieving overall company goals. Good internal control can help companies manage risk, improve financial performance, protect assets, improve information quality, ensure regulatory compliance, and improve operational efficiency. Therefore, company management needs to pay attention to and continuously improve their internal control system to achieve long-term success in a dynamic and complex business environment. Keywords: Internal Control, Accounting Audit
Analisis Free Cash Flow Pemerintah Sesudah Covid 19 Dewi, Ratna Sari; Faturrahman; Munawaroh; Junita Putri Rajana Harahap; Novita Sari; Nurul Aina Putri
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.v6i1.4412

Abstract

Penelitian ini menganalisis free cash flow Pemerintah Kota Medan setelah pandemi COVID-19. Free cash flow (FCF) merupakan indikator penting dalam menilai kesehatan keuangan pemerintah daerah, terutama dalam pemulihan ekonomi pascapandemi. Studi ini menggunakan data laporan keuangan Pemerintah Kota Medan dari tahun 2021 hingga 2023 untuk mengevaluasi perubahan dalam FCF dan faktor-faktor yang mempengaruhinya. Hasil penelitian menunjukkan bahwa terjadi peningkatan FCF pascapandemi akibat kebijakan fiskal yang lebih ketat serta peningkatan pendapatan asli daerah. Studi ini memberikan wawasan bagi pengambil kebijakan dalam pengelolaan keuangan daerah yang lebih berkelanjutan.
Pengaruh Perputaran Persediaan, Perputaran Piutang Dan Rasio Lancar Terhadap Profitabilitas Pada PT. Kimia Farma Periode 2019-2022 Syita Maghfirah; Dwi Saraswati
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.v6i1.4536

Abstract

This study aims to analyze the effect of inventory turnover, accounts receivable turnover, and current ratio on profitability at PT Kimia Farma, Tbk during the 2019-2022 period. Profitability is measured using Return on Assets (ROA) as the main indicator. The data used comes from the company's quarterly financial statements with a total of 18 observations. The analysis method includes descriptive statistics, classical assumption test, multiple linear regression, and model feasibility test using SPSS version 25. The results showed that inventory turnover, accounts receivable turnover, and current ratio have a significant effect on profitability, both partially and simultaneously. Efficient inventory turnover and receivables increase cash flow, while a stable current ratio reflects the company's ability to meet its short-term obligations. The Adjusted R² value of 79.5% indicates that these variables are able to explain profitability significantly. This study confirms the importance of optimal financial management to increase company profitability. Strategies that focus on operational efficiency, inventory management, and receivables can help PT Kimia Farma maintain competitiveness in a competitive market.
Pengaruh Sikap Skeptisme Profesional Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Henny Zurika Lubis; Sri Nova Br Simatupang
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.v6i1.5168

Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh sikap skeptisme profesional auditor terhadap kualitas audit pada kantor akuntan publik di Medan secara parsial dan simultan. Penelitian ini menggunakan pendekatan asosiatif yaitu penelitian yang bertujuan untuk menganalisis hubungan antara satu variabel dengan variabel lainnya. Populasi pada penelitian ini yaitu auditor yang bekerja di KAP Kota Medan dengan metode total sampling. Teknik pengumpulan data pada penelitian ini yaitu dengan menyebarkan kuesioner dalam google form kepada responden. Teknik analisis data pada penelitian ini menggunakan uji asumsi klasik, regresi linier berganda, uji hipotesis (uji t dan uji f). Berdasarkan hasil penelitian memperlihatkan bahwa sikap skeptisme profesional auditor berpengaruh signifikan terhadap kualitas audit.
Analisis Penerapan Prosedur Audit Yang Disepakati Atas Kas dan Bank di Organisasi Untuk Meminimalkan Ketidakwajaran. Putri Yasmin Nabibha; Wahyu Helmy Dimayanti Sukiswo
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.v6i2.5057

Abstract

This study aims to determine how the application of agreed procedures for financial information on cash and bank accounts in one organization. This organization is an association consisting of entrepreneurs engaged in international trade. This organization is based in DKI Jakarta and spreads its network to East Java. The request for agreed procedure services came from the internal management of the organization who felt there were indications of impropriety in cash recording. Over the past few periods, the organization's cash has been depreciating continuously, causing a significant deficit. This raises concerns regarding the possibility of irregular financial management that is not transparent and unaccountable. Therefore, the board requested assistance from Practicing Accountants to carry out agreed audit procedures on cash and bank accounts in the receipts and disbursements section. This study aims to provide a factual picture of the condition of cash and as a form of accountability of the management to members and other interested parties. Keywords: Agreed Audit Procedures, Cash and Banks, Organization
Pengaruh Tingkat Pendapatan Wajib Pajak, Sanksi Pajak dan SPPT Terhadap Kepatuhan Wajib Pajak PBB-P2 Fifi Nur Fitri Zakiyah; Susy Hambani; Yoyok Priyo Hutomo
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.v6i2.5073

Abstract

The rural and urban land and building tax (PBB-P2) is one of the potential and strategic taxes to be a source of regional income because the revenue from PBB-P2 is mostly used for regional expansion and improvement. Therefore, it is very important to make efforts to maximize PBB-P2 revenue. The realization of PBB-P2 in Bogor Regency in 2020-2023 continues to increase, but in contrast to the realization of PBB-P2 in Cigombong District, Bogor Regency in 2019-2023, there has been a drastic decrease. The purpose of this study is to find out the factors that affect the compliance of PBB-P2 taxpayers by including trust in the government as a moderation variable. The method used is quantitative with data analysis using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The number of samples in this study is 190 respondents. The results of the study showed that the level of taxpayers' income had no effect on the compliance of PBB-P2 taxpayers, while tax sanctions and SPPT had an effect on the compliance of PBB-P2 taxpayers. Furthermore, trust in the government is not able to moderate the influence of income levels, tax sanctions, and SPPT on the compliance of PBB-P2 taxpayers.
Pengaruh Literasi Keuangan, Strategi Budgeting, dan Artificial Intelligence Terhadap Minat Investasi Pasar Modal Pada Mahasiswa Prodi Akuntansi Universitas Djuanda Bogor Siti Nurul Anisa; Andy Lasmana; Saepul Anwar
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.v6i2.5175

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.
Kebijakan Perpajakan dan Peran Model Triple Helix berpengaruh dalam Meningkatkan Kepatuhan Pajak Pada UMKM Kecamatan Ciawi Fahmi, Tubagus Ahmad Alfi Fahmi; Bagas Arya Agustyo; Roby Awaludin; Arifin Billah; Iin Rosini
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.v6i2.5300

Abstract

This study was conducted to assess the influence of tax policy and the role of the Triple Helix model on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Ciawi District. The persistent issue of low tax compliance within the MSME sector serves as the primary rationale for this investigation. A quantitative approach was applied, utilizing multiple linear regression analysis. Primary data were collected through questionnaires distributed to 95 MSME respondents, followed by instrument testing through validity, reliability, normality, and multicollinearity tests, as well as inferential statistical analysis using t-tests and F-tests. The findings indicate that tax policy exerts a positive and significant effect on MSME tax compliance, as evidenced by a regression coefficient of 0.271 with a significance level of 0.000. Furthermore, the role of the Triple Helix model—comprising collaborative engagement between government, private sector, and academic institutions—also demonstrates a positive and significant impact on tax compliance, with a regression coefficient of 0.794 at the same significance threshold. Simultaneously, these two variables collectively explain 76.4% of the variation in MSME tax compliance. These results highlight the importance of optimizing adaptive tax policies and strengthening cross-sector collaboration within the Triple Helix framework as strategic measures to enhance MSME tax compliance. The strategic implications suggest the need for tax policy reformulation and the development of sustainable collaborative models to promote higher tax compliance in the MSME sector

Page 9 of 9 | Total Record : 89

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