cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Antonius Denny Firmanto
Contact Email
garuda@apji.org
Phone
+6288215137076
Journal Mail Official
rafael@apji.org
Editorial Address
Jl. Bondowoso No.2, RW.2, Gading Kasri, Kec. Klojen, Kota Malang, Jawa Timur 65115
Location
Kota malang,
Jawa timur
INDONESIA
Jurnal Akuntan Publik
Published by Universitas Katolik Widya Karya Malang
ISSN : 2986447X     EISSN : 29864496     DOI : 10.59581
Core Subject : Economy,
Economics, Econometrics & Finance
1 Ekonomi Pembangunan 2 Akuntansi 3 Ekonomi Syariah 4 Perbankan 5 Perpajakan 6 Asuransi Niaga (Kerugian) 7 Notariat 8 Bidang Ekonomi Lain Yang Belum Tercantum
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 210 Documents
 17   18   19   20   21 
Studi Literatur: Audit Tata Kelola Teknologi Informasi Berbasis Framework Cobit 5 Afandi Afandi; Kartika Pradana Suryatimur; Masculine Muhammad Muqorobin
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3481

Abstract

The advancement of information technology in the era of society 5.0 has made it an inseparable thing, including in an organization. In reality, organizations in implementing information technology still experience many problems, such as lack of information technology governance measurement, low risk management, and vulnerabilities in system security. Therefore, making various organizations compete to provide optimal services so that it is necessary to conduct an information technology governance audit as evaluation material. Framework COBIT 5 is one of the frameworks that can be used to conduct an organizational information technology governance audit. The writing method used is literature review both from books and journals related to the COBIT 5 framework. The purpose of this writing is to provide an overview and show the advantages and disadvantages of the COBIT 5 framework. Based on the results of the analysis carried out, it is necessary to make improvements to information technology governance in each organization to achieve the desired capabilities. An information technology governance audit of the organization can provide evaluations and recommendations for improvement so that it can improve information services from the organization.
Analisis Penerapan Akuntansi Pajak Penghasilan Pasal 21 Pada PT. Tri Berkat Bangsa Semarang Yeni Kismawati; Putu Sulastri
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3489

Abstract

The purpose of the study is to know the calculation, cutting, reporting and recording of PPh article 21 in PT Tri Berkat Bangsa, Semarang. The data analysis of this study was done descriptively by studying, classifying, and analyzing primary data, namely records, reports and other information related to research data on PPh 21 in PT Tri Berkat Bangsa, Semarang. From the analysis on PT Tri Berkat Bangsa, Semarang in conducting PPh 21 calculations against employees remains not in accordance with the 36th tax laws of 2008 which is perfected in law no. 7 of 2021. This happens because of less precise and less following the development of applicable tax information. Thus, the cutting of PPh 21 is not in accordance with the tax law number 36 of 2008 which is perfected in law no. 7 of 2021. For the calculation of PPh 21 against employees is not permanent in accordance with applicable laws. Deposit and reporting of PPh 21 is never too late from the date under law number 36 of 2008 which is refined in law no. 7 of 2021 where the deposit of income tax article 21 of the taxpayer private person is implemented before the next 10 tax period by paying taxes owed on the salary/income earned from the company. As for the reporting before the next 20th tax period.
Studi Literatur Review: Pengaruh Profitabilitas, Audit Complexity dan Kualitas Audit Terhadap Audit Report Lag Hayatun Ruwaidha; Trinandari Prasetya Nugrahanti
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3494

Abstract

Background: Financial reports are considered important for the final accounting process which is a means of financial communication and accountability to stakeholders for decision making for the next period. This study aims to analyze and obtain empirical evidence of influence by producing articles to review the effect of profitability, audit complexity and audit quality on audit report lag. The research methodology used in this research is the literature review method, using qualitative research methods where the articles analyzed in this article are 21 article writings, consisting of 5 international and 16 national journals which have been selected according to the keywords analyzed and their searches using google scholar with quantitative and qualitative research designs. The review results Profitability affects Audit Report Lag. Companies that have a good level of profitability try to avoid delays in the audit process because these delays can be considered bad news and become public conversation. Audit Complexity affects Audit Report Lag, because companies with high operating complexity and more subsidiaries will tend to complete their audits longer. The effect of Audit Quality on Audit Report Lag, because the higher the quality of a company's KAP, the faster the audit report can be completed. Conclusion: Profitability, Audit Complexity and Audit Quality have a significant effect on Audit Report Lag. Audit Report Lag can have an unfavorable effect on future business because it can hinder decision making for the next period and affect other aspects.
Analisis Earning Management Pada Laporan Keuangan Interim Yang Terlambat Publikasi Nisrina Aisya Kesuma Putri; Tri Joko Prasetyo; Reni Oktavia; Widya Rizki Eka Putri
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3496

Abstract

Earning management is a practice used by management to change and control earnings, including actions such as adjustments in order to achieve the results desired by management. Earnings management occurs when managers analyze financia staements and make adjustments in recording transactions in the financial statements to mislead stakeholders about the company’s financial performance or influence contractual outcomes that refer to the numbers listed in the financial statements. This action is often carried out by company managers with the intention of manipulating the information contained in the financial statements, so tha stakeholders get a false understanding of the company’s condition or performance. Earning management is divided into two types, namely Accrual Earning Management and Real Earning Management.
Penerapan Etika Profesi Akuntan dan Kasus-kasus Pelanggaran Etika Profesi Akuntan Saridawati Saridawati; Putra Aditya Muhammad; Rini Wanti Sholikhah; Dewi Nur Aini; Rini Mustikowati
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3543

Abstract

Accounting ethics is the study of ethical behavior in work contexts that require special knowledge and skills. Professional ethics involves upholding justice to provide comprehensive professional services to society and fulfill duties towards society. However, in the current era of technological progress and competition, there are many cases of violations of accounting professional ethics, with the discovery of many cases of business ethics violations in Indonesia, including PT Muzatek Jaya, PT Asuransi Jiwasraya, PT Garuda Indonesia (Persero). The aim of this research was to determine cases of violations of accounting professional ethics in Indonesia and used literature study methods such as Google Scholar, reference books and online media.
Analisis Perencanaan Anggaran Dalam Pengelolaan Keuangan Desa: (Studi Kasus Pada Desa Candiretno) Septynia Heryudini; Defa Oktaviani; Cicih Widianingsih; Anisa Muktidena Mutiara Astri; Eva Wulandari
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3565

Abstract

This research aims to analyze the flow/process of village financial management planning and analyze how villages can design the preparation of the Village Revenue and Expenditure Budget (APBD) in Candiretno Village, Secang District, Magelang Regency. The results of village development planning deliberations (MUSRENBANGDES) are used as the basis for preparing the Village Government Work Plan (RKPDesa) which serves as a guideline for the use of village funds in accordance with development priorities and community aspirations. The aim of preparing village government work plans is to improve the welfare of village communities and improve the quality of life of village communities. The village development index through customer satisfaction questionnaires is used to evaluate the success of villages in achieving inclusive and sustainable development.
Analisis Penerapan Anggaran Kinerja Pada Dinas Lingkungan Hidup Kota Magelang Devi Ashari; Tasyanari Handayani; Wahyu Marginingtyas Andika Putri; Afina Khusna Mufidah; Mia Nurmalia; Herlina Manurung
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3613

Abstract

The study aims to analyze the implementation of performance-based budgets available at the City of Magelang Environmental Services. Data gathering was conducted with the Technical interview to the Chief of Combat Fields. The results of this study identified the process of planning the maintenance of the livelihood of the city of Magelang, the implementation of performance-based maintenance on the city's livelihoods, the weaknesses of the execution of the performance-driven budget on the performance of the activities on the lively life of the town of Magalang, and the improvement of the application of the performing-based management of the life of a city of Magelang.
Analisis Efisiensi dan Efektivitas Pengelolaan Keuangan Daerah Kabupaten Semarang Hana Setyaningsih; Nabila Septiana Putri
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3614

Abstract

This research aims to assess how efficient and effective regional financial management in Semarang Regency utilizing secondary data from the Central Statistics Agency (BPS) for the years 2018–2022. Data were collected through literature study, non-behavioral observations, and data analysis using efficiency ratio and effectiveness ratio. The results showed that the level of efficiency of Semarang Regency’s regional financial management fluctuated and was generally inefficient, with a ratio ranging from 91% to 108.51%. Meanwhile, The efficiency of local financial management tends to be better, with a ratio ranging from 93.62% to 121.10%. Therefore, the Semarang Regency government is advised to increase Regional Original Revenue (PAD) and optimize the efficiency of financial management through improving the quality of human resources.
Studi Literatur: Urgensi Efektivitas Peran Audit Internal dalam Upaya Pendeteksian dan Pencegahan Fraud Pada Perbankan Afandi Afandi; Masculine Muhammad Muqorobin; Kartika Pradana Suryatimur
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3615

Abstract

This study aims to determine the urgency of the effectiveness of the role of internal audit as an effort to detect and prevent fraud in banking in Indonesia. This research was also conducted to determine the stages of implementing internal audit effectively with the aim of minimizing or as a form of fraud prevention and knowing things that can increase the effectiveness of internal audit. The writing method used is literature review both from books and journals related to the topic of discussion. The data source used is secondary data that is analyzed which is developed to explain the research topic. Based on the results of the research analysis, there are several stages carried out by internal audit to detect and prevent fraud in banking. In addition, internal audits can pay attention to several things that are crucial in improving banking effectiveness. The existence of a high level of effectiveness can create an independent internal audit department in banking, so that it can make a milestone of the company's strength by having expert, professional, and high-integrity resources.
Pengaruh Model Pembelajaran Inkuiri Terbimbing Berbantu Quizizz Terhadap Kemampuan Berpikir Kritis Peserta Didik Nur Rezki Pranoto; Sudiyanto Sudiyanto
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3617

Abstract

This research aims to determine the influence of the guided inquiry learning model assisted by Quizzizz on students' critical thinking abilities. This research is quantitative research with an experimental design. The data sources for this research include students in class The sampling technique in this research used a cluster sampling technique and a research sample of 70 students was obtained. The samples used in the research were 35 students in class X of the Accounting and Finance expertise program at Institution 1 as the experimental group and 35 students in class Data collection techniques using test methods and documentation methods. Data analysis in the form of prerequisite tests for this research is the normality test with Kolmogrov-Smirnov and the homogeneity test with Levene Statistics. Hypothesis testing in this study was the Independent Sample T-Test with a significant value of 0.05 with the help of the SPSS Version 27 program. The results of this study concluded that there was an influence of the guided inquiry learning model assisted by Quizzizz on students' critical thinking abilities. This is indicated by a significant value of 0.014 < 0.05.

Page 20 of 21 | Total Record : 210

 17   18   19   20   21 

Filter by Year

2023 2024


Reset
Filter By Issues
All Issue Vol. 2 No. 3 (2024): September: Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik Vol. 2 No. 1 (2024): Maret : Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik