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Jurnal Administrasi Profesional
Published by Politeknik Negeri Jakarta
ISSN : -     EISSN : 29631734     DOI : https://doi.org/10.32722/jap.v1i01
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other
Jurnal ini berfokus pada pengembangan ilmu manajemen dan kewirausahaan yang meliputi aspek-aspek : Manajemen keuangan Manajemen Pemasaran Manajemen Sumber Daya Manusia Manajemen operasional Manajemen Strategis Manajemen Sistem Informasi Manajemen Bisnis Kecil Kewiraswastaan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 76 Documents
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KETERLAMBATAN FAKTUR & SANKSI ADMINISTRATIF: STRATEGI AKUNTANSI MENGHADAPINYA DI ERA CORETAX Salim, Agus; Yuda Nugraha, Yongky Rangga; Nurdina, Hana
Jurnal Administrasi Profesional Vol 6 No 1 (2025): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v6i1.7751

Abstract

The implementation of the CoreTax system in early 2025 has created new challenges in corporate tax management, particularly regarding invoice delays and administrative sanctions. This study aims to analyze the causal relationship between invoice delays, administrative sanctions, and accounting strategies while developing optimal strategies for the CoreTax era. The research methodology employed a quantitative approach with a cross-sectional survey design involving 412 companies that have implemented CoreTax. Data were analyzed using Structural Equation Modeling with Partial Least Squares approach to test structural models and causal relationships between variables. Results indicate that invoice delays have a significant positive effect on administrative sanctions (β = 0.585, p < 0.001), administrative sanctions serve as full mediators in relationships with preventive and mitigation strategies, while accounting strategies positively influence compliance performance (β = 0.672, p < 0.001). Responsive strategies demonstrate the highest effectiveness in managing delay consequences, while CoreTax technology integration with accounting systems requires enhanced technological literacy. Findings confirm the importance of developing integrated accounting strategies encompassing early warning systems, predictive analytics, and risk mitigation mechanisms to optimize tax compliance in the digital era. Keywords: CoreTax, Invoice Delays, Administrative Sanctions, Accounting Strategies, Tax Compliance
DAMPAK TEKNOLOGI DIGITAL, AI, DAN STRATEGI PROMOSI TERHADAP EFISIENSI DAN PRODUKTIVITAS INDUSTRI PARIWISATA Arya Kusuma, Bagus
Jurnal Administrasi Profesional Vol 6 No 1 (2025): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v6i1.7776

Abstract

Digital transformation has become a critical factor in enhancing the competitiveness of the global tourism industry, including in Bali as one of Indonesia’s leading destinations. In the face of increasing demands for efficiency and productivity, the adoption of digital technology, artificial intelligence (AI), and adaptive promotional strategies has emerged as a key to operational success. This study aims to examine the influence of these three factors on efficiency and productivity in the tourism industry. Using a quantitative explanatory research design, data were collected through a structured survey involving 60 members of the Regional Board of the Indonesian Hotel and Restaurant Association (DPD PHRI Bali), and analyzed using multiple linear regression in SPSS version 26. The results show that digital technology, AI, and promotional strategies significantly affect efficiency and productivity simultaneously (R² = 0.743; F = 54.014; p < 0.001). Promotional strategy has the strongest partial effect (β = 0.442), followed by digital technology (β = 0.302) and AI (β = 0.286). These findings emphasize the importance of integrated digital tools and strategic communication in boosting performance. This study contributes to technology-based tourism literature and provides actionable insights for practitioners and policymakers to enhance competitiveness through efficient digital adoption and targeted promotions. Further research is recommended to include broader variables and different regional scopes.
EVALUATION OF THE IMPLEMENTATION OF PERMENDAGRI NO. 20 OF 2018 IN VILLAGE FINANCIAL MANAGEMENT: A CASE STUDY OF PEMUDA VILLAGE Astia Putriana; Yasir Hadiani; Mellisa Anggraini
Jurnal Administrasi Profesional Vol 6 No 2 (2025): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v6i2.8111

Abstract

This study aims to evaluate the financial management of Desa Pemuda based on Permendagri No. 20 of 2018 concerning village financial management. The regulation outlines five key stages: planning, implementation, administration, reporting, and accountability. Financial management in villages must be carried out in a transparent, accountable, participatory manner, and in accordance with budget discipline. This study was conducted to determine whether the financial management practices in Desa Pemuda align with the provisions of the regulation. This research uses a qualitative descriptive method. Data were collected through interviews with village officials, analysis of supporting documents, and field observations. The evaluation indicators were developed based on the regulatory framework and were used to assess compliance at each stage. The results show that the financial management of Desa Pemuda has generally complied with the applicable regulations. The planning, administration, and reporting stages are mostly in accordance with the rules, supported by relevant documents and procedures. However, there are still shortcomings at the implementation and accountability stages, such as the absence of several official documents like the 2024 DPA and the unavailability of a complete SK for task assignments to village officials. Additionally, public involvement and transparency in delivering information still need improvement. These findings suggest the importance of strengthening documentation management and increasing the capacity of village officials through training and technical assistance.
MENGGALI BATAS LEVERAGE: ANALISIS STRUKTUR MODAL, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN DAN PROFITABILITAS DI SEKTOR FOOD & BEVERAGES INDONESIA (2020–2024) Muhammad Rahmat; Anang S
Jurnal Administrasi Profesional Vol 7 No 1 (2026): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v7i1.8115

Abstract

This study aims to examine the effect of capital structure on profitability with firm size and sales growth as control variables in food and beverage companies listed on the Indonesia Stock Exchange (IDX). Profitability is measured by return on equity (ROE), while capital structure is proxied by the debt to equity ratio (DER) and debt to asset ratio (DAR). Firm size is measured using the natural logarithm of total assets and sales growth is expressed as annual percentage growth. The sample consists of 15 firms observed over the 2020–2024 period (75 firm-year observations), selected using purposive sampling. The data are analysed using panel data regression in EViews. Based on the Chow test and Hausman test, the fixed effect model is identified as the most appropriate specification. The empirical results show that DER and DAR do not have a statistically significant effect on ROE, nor does firm size. In contrast, sales growth has a positive effect with weak significance (around the 10% level), indicating that higher sales growth tends to increase ROE, although its statistical strength is limited. Jointly, the model including DER, DAR, firm size, sales growth, and firm fixed effects is significant, with an R² of approximately 0.81. These findings imply that, in the context of IDX-listed food and beverage companies during 2020–2024, equity profitability is more strongly driven by firm-specific characteristics and sales dynamics than by variations in capital structure within a relatively moderate leverage range.
TRANSPARANSI DAN AKUNTABILITAS SEBAGAI INDIKATOR GOOD GOVERNANCE: STUDI PADA DESA KENTENG Iva Sofi Gunawati; Nurdian Susilowati; Amir Mahmud
Jurnal Administrasi Profesional Vol 7 No 1 (2026): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v7i1.8129

Abstract

This study aims to analyze the transparency and accountability of Village Fund (Dana Desa) management in Kenteng Village, Bandungan District, Semarang Regency. The research focuses on the stages of planning, implementation, administration, as well as financial reporting and accountability. Using a descriptive qualitative approach, data were collected through in-depth interviews with village officials, field observations, and a review of official documents such as the Village Budget (APBDes) and budget realization reports. The findings indicate that the management of Village Funds in Kenteng Village has been carried out in a participatory manner through hamlet-level and village-level deliberations, involving the Village Consultative Body (BPD), community leaders, youth representatives, and women’s groups. Program implementation refers to formal documents such as the RKPDes, APBDes, DPA, and DPPA, and is conducted transparently through the installation of information boards at project locations. Financial administration utilizes the Siskeudes application, ensuring orderly, accurate, and accountable recording. Financial reporting is conducted semi-annually in accordance with regulations, although occasional delays occur due to technical constraints and incomplete documentation from activity implementers. Overall, Village Fund management in Kenteng demonstrates strong elements of transparency and accountability, yet still requires improvements in human resource capacity and optimization of information technology. This study provides empirical insight into village financial governance and is expected to serve as input for village governments and stakeholders in strengthening effective, efficient, and participatory Village Fund management
THE DYNAMICS OF SUSTAINABLE CREATIVE CITY OF PEKALONGAN IN THE PERSPECTIVE OF COLLABORATIVE GOVERNANCE REGIME Satrio Budi Adi; Effy Z. Rusfian; Martani Huseini
Jurnal Administrasi Profesional Vol 6 No 2 (2025): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v6i2.8141

Abstract

This study explores the dynamics of Pekalongan’s sustainability as a UNESCO Creative City through the lens of the Collaborative Governance Regime (CGR). The research addresses the complexity of governance arising from government dominance and the weak integration among the quadruple helix actors: academia, business, community, and government (ABCG). Using a qualitative interpretive approach with in-depth interviews involving 14 key informants, this study aims to analyze the driving elements that influence collaborative dynamics and to design an adaptive CGR model for creative city sustainability. The findings reveal that the sustainability of the creative city depends on the interaction between cultural capital, shared motivation, and principled engagement among stakeholders. Pekalongan’s creative ecosystem still faces fragmented collaboration and limited institutional capacity. However, enabling factors such as local cultural values and leadership commitment strengthen the collaborative process. The proposed CGR-based model emphasizes the importance of integrative and dynamic governance practices to enhance city resilience, inclusivity, and creative survivability. These findings contribute both conceptually and practically to the development of collaborative governance frameworks that support the Sustainable Development Goals (SDGs), particularly in fostering inclusive and sustainable urban development
URBAN PUBLIC TRANSPORT INNOVATION AND SERVICES: POTENTIAL PASSENGER INTENTION OF METRO JABAR TRANS Dera Thorfiani; Ali Mohamad Rezza
Jurnal Administrasi Profesional Vol 7 No 1 (2026): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v7i1.8222

Abstract

Traffic congestion is one of the major global issues faced by big cities, including Bandung, Indonesia. According to the TomTom Traffic Index 2023, Bandung ranks 8th among the world’s most congested cities. The government has implemented the Buy The Service (BTS) programme through the Metro Jabar Trans service to improve the quality and accessibility of public transportation. Yet, passenger occupancy remains below 30%. A lack of understanding of potential customer perceptions is considered a contributing factor. Therefore, this study examined the influence of perceived service quality and innovation on potential passengers’ intention to use Metro Jabar Transit in Greater Bandung. The research employed an explanatory quantitative approach, utilising a survey of 380 respondents, which was analysed using structural Equation modelling (SEM-PLS) to examine the relationships among service perceptions, innovation, and intention to use public transport. The results indicated that the intention to use public transport is relatively high across both innovation and service. However, the number of bus stops and the availability of lines failed to meet many passengers’ expectations regarding public transport services.
DETECTION OF FINANCIAL STATEMENT FRAUD IN BANKS LISTED ON THE IDX USING THE BENEISH M-SCORE METHOD FOR THE YEARS 2023 AND 2024 Astia Putriana; Anto Andreawan; Rahmatullah Alfikri; Rahmi Nadiar
Jurnal Administrasi Profesional Vol 7 No 1 (2026): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v7i1.8248

Abstract

This research aims to detect financial statement fraud in banking companies listed on the Indonesia Stock Exchange for the years 2022 and 2024 using the Beneish M-Score method. The data used in this study consists of financial statements from banking companies listed on the Indonesia Stock Exchange for the years 2023 and 2024. The data analysis technique is descriptive, employing the Beneish M-Score method, which includes 8 financial ratios: Days Sales In Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Sales General and Administrative Expenses Index (SGAI), Leverage Index (LVGI), and Total Accruals to Total Assets (TATA). The results of this study indicate that out of 47 banking companies listed on the Indonesia Stock Exchange for the years 2023 and 2024, 33 companies, or 70.21%, are classified as non-manipulators, while 14 companies, or 29.79%, are classified as manipulators. The banking companies most frequently indicated to manipulate financial statements are related to their accruals (TATA). The banking company suspected of having the highest level of manipulation is Bank Jtrust Indonesia Tbk. (BCIC). The banking company suspected of not indicating any financial statement manipulation is Bank Artha Graha Internasional Tbk. (INVC).
WINDFALL PROFITS TAXES IN THE ENERGY CRISIS: DESIGN TRADE-OFFS, LEGAL CONSTRAINTS, AND INVESTMENT RISK Rahman Putra; Retno Kusumastuti; Prianto Budi Saptono
Jurnal Administrasi Profesional Vol 7 No 1 (2026): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v7i1.8263

Abstract

Energy price spikes in 2021–2022, intensified by Russia’s full-scale invasion of Ukraine, produced extraordinary upstream oil and gas earnings and, in several power markets, unusually high margins for inframarginal generators. Governments treated much of this upside as scarcity rent and moved quickly toward windfall profit taxes and revenue caps to finance household support while trying to preserve price signals. This integrative review synthesizes peer-reviewed evidence and authoritative institutional reporting on windfall taxation and related excess-profit instruments adopted from 2022 to 2025. The analysis centers on the European Union’s temporary solidarity contribution and inframarginal revenue cap, alongside the United Kingdom’s Energy Profits Levy, and uses these cases to connect rent-tax theory, empirical valuation effects, legal constraints, and administrative feasibility. The literature highlights a sharp trade-off. In principle, a levy confined to pure rents can raise substantial revenue with limited efficiency costs. Implementation usually relies on taxable-profit proxies, where measurement error, retroactivity narratives, and uneven national execution affect credibility and reshape investment risk. Event-study evidence reports material market revaluations around announcement dates, consistent with lower expected cash flows and a higher policy-uncertainty discount rate. Simulation studies suggest that financing targeted energy relief with windfall capture can outperform debt-only financing under plausible welfare weights, but outcomes remain sensitive to baseline selection, base definitions, and allowances that change marginal incentives. Treaty claims, constitutional challenges, and administrative constraints further condition results. The review concludes by distilling design principles for time-consistent rent capture that protect fiscal capacity without undermining long-horizon capital formation for the energy transition.
PENERAPAN LEAN DISTRIBUTION UNTUK MEMINIMALISIR WASTE PROSES PENGIRIMAN BARANG PADA PT XYZ: Lean Distribution PT XYZ Shinta Nurlita; Imas Chandra Pratiwi; Titik Purwinarti
Jurnal Administrasi Profesional Vol 7 No 1 (2026): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v7i1.8292

Abstract

The current goods delivery process at PT XYZ still faces issues such as delivery delays. This is due to the presence of non-value-added activities in the goods delivery process. The objective of this study is to reduce waste and improve efficiency in the distribution process at PT XYZ. Therefore, the researcher conducted an investigation by mapping the actual goods delivery flow using one of the Lean tools, namely VSM. Next, the researcher identified the waste occurring using the WAM tool, resulting in the dominant waste being transportation waste at 18.11% and waiting waste at 17.38%. The WAM results were further analyzed using VALSAT, with the highest total being the PAM tools. Therefore, improvement proposals to minimize these wastes include relocating the cross-docking warehouse, digitizing the goods inspection process, and creating Standard Operating Procedures (SOPs). As a result, the research yielded a VA value of 1,712.65 seconds, an NVA value of 116.67 seconds, and an NNVA value of 2,412.89 seconds. This reduces the future state map of the goods delivery process by 22% from 5,459.91 seconds to 4,242.21 seconds and reduces the lead time for goods delivery from 5 days to 4 days.

Page 7 of 8 | Total Record : 76

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