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Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Published by Yayasan Nuraini Ibrahim Mandiri
ISSN : -     EISSN : 30259223     DOI : https://doi.org/10.59407/jakpt.v1i1.82
Core Subject : Economy, Social, Engineering,
Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences
urnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan (JAKPT) adalah jurnal nasional sebagai media kajian ilmiah hasil penelitian, pemikiran, dan kajian kritis-analitik mengenai penelitian di bidang Akuntansi keuangan, akuntansi Manajemen, Sistem Informasi dan Auditing, Akuntansi Biaya, Akuntansi Koperasi dan UMKM, Perpajakan, Akuntansi Perpajakan, administrasi Perpajakan, Akuntansi Tata kelola Perusahaan dan sektor publik. Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan (JAKPT) diterbitkan oleh Yayasan Nuraini Ibrahim Mandiri. Dipublikasikan 4 edisi setiap tahun yaitu : Maret, Juni, September, Desember. Semua penerimaan naskah akan diproses secara double blind review oleh mitra bestari. Naskah harus dimasukkan dalam BAHASA INDONESIA atau BAHASA INGGRIS. e-ISSN : 3025-9223. DOI Prefix : 10.59407
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 323 Documents
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THE EFFECT OF THE QUALITY OF HUMAN RESOURCES AND THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS Sadanah Salsabila; Siti Reuni Inayati
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 4 No. 1 (2026): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v4i1.4502

Abstract

This study aims to analyze the effect of human resource quality and the implementation of Government Accounting Standards on the quality of local government financial statements, both partially and simultaneously. This study employs a quantitative approach using primary data obtained through a questionnaire distributed to civil servants (ASN) working in the finance or accounting departments of Regional Executive Agencies (OPD) in East Lombok Regency. The study population consisted of 86 individuals, and the sampling technique used was saturation sampling. Data analysis was performed using multiple linear regression with the aid of SPSS software, while hypothesis testing was conducted using t-tests and F-tests. The results of the study indicate that the quality of human resources has a positive and significant effect on the quality of financial statements, with a calculated t-value of 2.557 and a significance level of 0.014. Government Accounting Standards also have a positive and significant effect, with a calculated t-value of 4.872 and a significance level of 0.000. Simultaneously, the quality of human resources and the implementation of Government Accounting Standards have a significant effect on the quality of financial statements. The R-squared value of 0.682 indicates that these two variables account for 68.2% of the variation in financial report quality. Thus, improving the quality of human resources and properly implementing Government Accounting Standards can support improvements in the quality of financial reports for the East Lombok Regency Government. The findings of this study have strategic implications for policies aimed at enhancing the capacity of the public sector, especially through continuous education, technical training, and professional competence development for public sector personnel. Strengthening the professional capacity of public sector staff, along with the consistent implementation of Government Accounting Standards, can support more effective local financial governance and improve the quality and accountability of local government financial reporting.
BUILDING SUSTAINABLE TAX COMPLIANCE THROUGH DIGITAL TRANSFORMATION AND ACCOUNTING TRANSPARENCY: EVIDENCE FROM INDONESIA Kasir Kasir
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 4 No. 1 (2026): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v4i1.4543

Abstract

Maintaining taxpayer compliance over the long term remains a significant challenge in efforts to strengthen public revenue. This challenge has become increasingly important as taxpayers expect tax services that are efficient, accurate, transparent, and accessible. This study examines the association between Digital Transformation, Accounting Transparency, and Sustainable Tax Compliance in the context of Indonesia’s Core Tax Administration System (Coretax). The study focuses on taxpayers within the jurisdiction of Kanwil DJP West Java I, where Coretax represents an important shift toward integrated and technology-based tax administration. Using a quantitative approach, data were analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the relationships among the research constructs. The findings indicate that Digital Transformation and Accounting Transparency are positively associated with Sustainable Tax Compliance, with Digital Transformation demonstrating a more prominent role. These findings suggest that effective digital tax administration, supported by reliable and transparent accounting information, can create a more efficient, accountable, and sustainable environment for taxpayer compliance. From a theoretical perspective, the study contributes to the literature by integrating Digital Transformation and Accounting Transparency within the Coretax reform context and relating these dimensions to Sustainable Tax Compliance through the Slippery Slope Framework. This perspective extends the understanding of tax compliance by considering not only administrative capacity and digital technology but also transparency and trust-related perceptions. The findings have practical policy implications for the Directorate General of Taxes (DGT). Policy priorities should focus on improving Coretax system reliability and integration, strengthening transparent information management, and providing targeted assistance to taxpayers during digital adoption. These measures can enhance taxpayer confidence and facilitate more consistent and sustainable tax compliance
ANALYSIS OF DETERMINANT FACTORS MUZAKKI'S SUSTAINABLE INTEREST: SHARIA COMPLIANCE AS A MEDIATING VARIABLE Asri Aminun; Kamaliah; Rosyetti
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 4 No. 1 (2026): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v4i1.4622

Abstract

This study aims to analyze the structural influence of Sharia Financial Literacy and Financial Statement Transparency on Muzakki's Sustainable Interest in paying zakat, both directly and indirectly through Sharia Compliance as a mediating variable at BAZNAS Riau Province. A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) analyzed via SmartPLS. Data were collected using 5-point Likert scale questionnaires distributed to 90 individual muzakki selected through cluster sampling. Findings reveal that Sharia Financial Literacy has a positive and significant effect on both Muzakki's Sustainable Interest and Sharia Compliance. Sharia Compliance significantly drives Sustainable Interest and partially mediates the relationship between literacy and sustainable interest. Conversely, Financial Statement Transparency shows no significant direct or indirect effect on Muzakki's Sustainable Interest or Sharia Compliance. The model exhibits strong explanatory power, accounting for 85.2% of the variance in Muzakki's Sustainable Interest. Practically, these findings guide regional BAZNAS to prioritize community Sharia financial education and spiritual alignment programs over purely administrative disclosures. Theoretically, this study offers novelty by integrating Sharia Compliance as a mediating variable, proving that internal religious factors outweigh external administrative factors in sustaining long-term zakat participation.
PERAN MODERASI WORKING STATUS PADA PENGARUH FINANCIAL LITERACY DAN SELF-CONTROL TERHADAP FINANCIAL STRESS MAHASISWA Azma Hanifatul Islam; Agus Maolana Hidayat
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 4 No. 1 (2026): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v4i1.4713

Abstract

Penelitian ini menganalisis pengaruh financial literacy dan self-control terhadap financial stress, dan menguji peran moderasi working status, pada mahasiswa aktif S1 Universitas Telkom. Penelitian ini merespons kesenjangan literatur yang selama ini memposisikan working status sebagai variabel prediktor atau pembanding, bukan sebagai variabel yang mengubah kekuatan hubungan antarvariabel. Data dikumpulkan dari 400 responden melalui proportionate stratified random sampling pada tujuh fakultas dan dianalisis menggunakan Partial Least Square-Structural Equation Modelling (PLS-SEM). Financial literacy dan self-control dimodelkan sebagai Higher Order Construct karena kedua konstruk terbukti multidimensional pada pengujian outer model tahap pertama, sementara peran moderasi working status diuji melalui Multi-Group Analysis (MGA) karena sifatnya yang kategorikal. Hasil menunjukkan financial literacy dan self-control berpengaruh negatif signifikan terhadap financial stress, dengan financial literacy sebagai prediktor dominan. Working status terbukti memoderasi kedua hubungan tersebut secara signifikan namun dengan arah berlawanan: pengaruh financial literacy melemah pada mahasiswa yang bekerja, sedangkan pengaruh self-control justru menguat pada kelompok yang sama. Temuan ini mengonfirmasi bahwa working status berfungsi sebagai variabel
FINANCIAL RESILIENCE MEDIATING FINANCIAL CAPABILITY AND BUSINESS SUSTAINABILITY AMONG FISHERY PRODUCT PROCESSING ENTERPRISES IN MADURA Salsabila Avrillia; Prasetyo Nugroho; Aprilina Susandini
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 4 No. 1 (2026): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v4i1.4739

Abstract

Fishery product processing enterprises in coastal Madura face resource constraints, fluctuating cash flows, and financial pressures that may threaten long-term business sustainability. This study examines the effect of Financial Capability on Business Sustainability through the mediating role of Financial Resilience among fishery product processing enterprises in Madura. A quantitative cross-sectional design was employed using data from 70 business operators selected through purposive sampling in Pamekasan and Sumenep Regencies, analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that Financial Capability positively affects both Financial Resilience and Business Sustainability, and that Financial Resilience significantly mediates the relationship between them (β = 0.233; p = 0.038), indicating complementary partial mediation and demonstrating that Financial Capability strengthens Business Sustainability both directly and by enhancing enterprises’ capacity to withstand and recover from financial pressures. This study contributes to the literature by positioning Financial Resilience as a mechanism linking Financial Capability to multidimensional Business Sustainability in the relatively underexplored context of fishery product processing enterprises in coastal Madura.
TRENDS, CONCEPTUAL STRUCTURE, AND THEMATIC EVOLUTION IN FRAUD AND CORPORATE GOVERNANCE: A BIBLIOMETRIC ANALYSIS Nashita Shakila Hendratmo; Arif Sapta Yuniarto
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 4 No. 1 (2026): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v4i1.4748

Abstract

This study aims to map publication growth, scientific impact, leading contributors, conceptual structure, and thematic evolution in fraud and corporate governance research. A bibliometric analysis was conducted on 500 journal articles indexed in Dimensions and published between 2021 and 2026. The metadata were analysed using RStudio and the bibliometrix package through annual scientific production, citation, source, author, affiliation, country, influential document, keyword co-occurrence, thematic map, and thematic evolution analyses. The results show that annual publications increased from 57 articles in 2021 to a temporary peak of 123 articles in 2024. Earlier publications received higher average citations because of their longer citation windows. PLOS ONE and Heliyon were the most productive sources, Wang Y and Zhang Y were the most productive author names and China made the largest national contribution. However, the dominance of multidisciplinary and environmental journals among the most productive sources suggests that the corpus retrieved is broader than the traditional accounting, finance and corporate governance outlets. This condition may influence the interpretation of thematic patterns, indicating that the results should be interpreted as representing a wider interdisciplinary corpus rather than a narrowly specialised fraud–corporate governance literature. The conceptual structure connects investment, organisational behaviour, auditing, risk management, and technology, while fraud is associated with financial auditing, artificial intelligence, and neural networks. However, corporate governance has not yet emerged as a central theme, while the thematic evolution remains influenced by environmental and health-related issues. Future research should integrate governance mechanisms with artificial intelligence, machine learning, digital auditing, and fraud early-warning systems, while expanding cross-country comparisons and distinguishing among different forms of fraud.
THE MODERATING ROLE OF SOCIAL INFLUENCE IN THE RELATIONSHIP BETWEEN FINANCIAL LITERACY AND GOLD INVESTMENT DECISIONS AMONG HOUSEWIVES Hasna Amani Aufa; Imam Ali Bashori
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 4 No. 1 (2026): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v4i1.4767

Abstract

Financial literacy and social influence may shape housewives’ gold investment decisions, but their relationships require further examination. This quantitative cross-sectional study surveyed 107 housewives selected through purposive sampling. Questionnaire data were analyzed using Moderated Regression Analysis (MRA). Financial literacy was not significantly associated with investment decisions (B = −0.096; p = 0.807), while social influence showed a positive and significant association (B = 0.411; p < 0.001). The interaction was not statistically significant (B = −0.356; p = 0.073), providing insufficient evidence of a moderating effect. The overall model was significant (F = 5.863; p = 0.001) and explained 14.6% of the variance in investment decisions (R² = 0.146). However, the low reliability of the social influence (α = 0.318) and investment decision (α = 0.351) instruments limits confidence in these findings. The results suggest that social context may be associated with household investment decisions. Therefore, community-based financial education should integrate financial literacy with Sharia-compliant investment principles. These findings should be interpreted cautiously given the measurement limitations and cross-sectional design
STRATEGIES FOR THE DEVELOPMENT OF THE STARCH CRACKER BUSINESS THROUGH IMPROVING PRODUCT QUALITY AND MARKETING IN THE VILLAGE OF SELO Moh Labib Khilmi; Ahmad Syaifulloh
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 4 No. 1 (2026): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v4i1.4802

Abstract

This study aims to describe strategies for developing a starch-based cracker business, identify supporting and inhibiting factors, and examine worker involvement in one such business in Selo Village, Grobogan Regency. The study employed a descriptive qualitative approach using a single-case study design. Data were collected through interviews with three purposively selected informants (the business owner, a worker and a consumer), observation and documentation; the findings were analysed thematically and mapped using a descriptive SWOT analysis. The results indicate that the business maintains its recipes and product quality, utilises machinery in some production processes, and relies on customer recommendations for marketing. The main constraints include rising raw material prices, limited capital and labour, inconsistent product cuts, and sub-optimal digital marketing. The proposed development priorities are quality control, improvements to operational record-keeping, and the gradual strengthening of marketing in line with the business’s capacity. Worker involvement was identified, but the number of workers, payment periods, and changes in income could not be ascertained. The findings are contextual and do not demonstrate an increase in community income or the effectiveness of the proposed strategies.
ANALISIS TREN KEPATUHAN FORMAL PELAPORAN SPT TAHUNAN PAJAK PENGHASILAN TAHUN 2014 – 2024 DI INDONESIA Ulin Nuha Alfani; Faila Suffah; Saskia Marsha Elnaviri; Widi Jati Laksono
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 4 No. 1 (2026): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v4i1.4806

Abstract

Penelitian ini bertujuan untuk menganalisis tren kepatuhan formal pelaporan Surat Pemberitahuan (SPT) Tahunan Pajak Penghasilan di Indonesia selama 2014–2024 dengan membandingkan jumlah SPT Tahunan yang dilaporkan dengan jumlah Wajib Pajak yang wajib menyampaikan SPT, serta menghitung perubahan jumlah SPT dari tahun ke tahun. Penelitian menggunakan pendekatan deskriptif kuantitatif dan data sekunder yang bersumber dari Laporan Tahunan Direktorat Jenderal Pajak. Analisis dilakukan secara terpisah untuk Wajib Pajak Badan dan Wajib Pajak Orang Pribadi. Hasil menunjukkan bahwa rasio kepatuhan formal Wajib Pajak Badan berfluktuasi antara 47,42% dan 69,78%, sedangkan rasio Wajib Pajak Orang Pribadi meningkat dari 59,92% pada 2014 menjadi 85,66% pada 2024, dengan puncak 88,60% pada 2023. Laju perubahan jumlah SPT Badan tertinggi terjadi pada 2015 sebesar 23,24%, sedangkan penurunan terbesar terjadi pada 2020 sebesar 7,46%. Pada Wajib Pajak Orang Pribadi, kenaikan terbesar terjadi pada 2016 sebesar 12,16%, disusul tahun 2020 sebesar 11,53%, sedangkan 2023 hanya meningkat 0,10% dan 2024 menurun 5,00%. Perbedaan tren menunjukkan bahwa kepatuhan formal tidak dapat dijelaskan hanya melalui penyuluhan karena data penelitian tidak mengukur intensitas, jangkauan, peserta, anggaran, atau jenis kegiatan penyuluhan. Periode 2021–2024 diperlakukan sebagai periode pascapenerapan efektif jabatan fungsional penyuluh pajak, tetapi penelitian tidak melakukan pengujian kausal antara penyuluhan dan kepatuhan. Keterbatasan tersebut menjadi dasar bagi penelitian berikutnya untuk menguji hubungan penyuluhan, digitalisasi layanan, kebijakan perpajakan, dan karakteristik Wajib Pajak secara empiris.
HARGA BATUBARA, NILAI TUKAR, DAN STRUKTUR MODAL TERHADAP HARGA SAHAM EMITEN BATUBARA INDONESIA: BUKTI KOINTEGRASI 2008–2024 Clementine Fitzria Sari; Adi Martono
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 4 No. 1 (2026): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v4i1.4680

Abstract

Pergerakan harga saham perusahaan pertambangan batubara dipengaruhi oleh berbagai faktor eksternal dan internal, termasuk perubahan harga batubara, nilai tukar rupiah, dan struktur modal perusahaan. Namun, hubungan antara faktor-faktor tersebut dan harga saham tidak selalu menunjukkan pola yang konsisten. Penelitian ini bertujuan menganalisis pengaruh harga batubara, nilai tukar rupiah terhadap dolar Amerika Serikat, dan struktur modal yang diproksikan dengan Debt to Equity Ratio (DER) terhadap harga saham PT Bumi Resources Tbk periode 2008–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder tahunan sebanyak 17 observasi. Analisis dilakukan menggunakan regresi linear berganda, pengujian stasioneritas Augmented Dickey-Fuller (ADF), pengujian kointegrasi melalui pendekatan Autoregressive Distributed Lag (ARDL) bounds testing, serta analisis sensitivitas dengan menambahkan volatilitas nilai tukar. Hasil pengujian parsial menunjukkan bahwa harga batubara berpengaruh positif tetapi tidak signifikan terhadap harga saham, dengan koefisien 2,934 dan nilai signifikansi 0,230. Nilai tukar rupiah berpengaruh negatif dan signifikan, dengan koefisien −373,493 dan nilai signifikansi 0,000. Sementara itu, DER berpengaruh negatif tetapi tidak signifikan pada taraf 5%, dengan koefisien −33,055 dan nilai signifikansi 0,064. Secara simultan, ketiga variabel berpengaruh signifikan terhadap harga saham, dengan nilai F sebesar 16,693 dan nilai signifikansi 0,000. Nilai Adjusted R Square sebesar 0,746 menunjukkan bahwa model menjelaskan 74,6% variasi harga saham. Dengan demikian, nilai tukar rupiah menjadi satu-satunya variabel yang terbukti berpengaruh signifikan secara parsial dalam model penelitian ini. Temuan ini menegaskan pentingnya mempertimbangkan dinamika nilai tukar dalam analisis harga saham BUMI, dengan tetap memperhatikan keterbatasan jumlah observasi dan cakupan objek penelitian.

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