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LPPM UNJ : Gd. Ki Hajardewantara Lt. 6-7 Universitas Negeri, RT.7/RW.14, Rawamangun, Kec. Pulo Gadung, Kota Jakarta Timur, Daerah Khusus Ibukota Jakarta 13220
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Jurnal Akuntansi, Perpajakan dan Auditing
Published by Universitas Negeri Jakarta
ISSN : -     EISSN : 27229823     DOI : https://doi.org/10.21009/japa.0201
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) E-ISSN: 2722-9823 is an open-access scientific journal published online through the Open Journal System. This journal is published by by the Faculty of Economics, Universitas Negeri Jakarta, Campus A, Rawamangun Muka, East Jakarta 13220, Telephone (021) 4721227, Fax (021) 4706285. JAPA is published three times a year, in April, August, and December. Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) started publishes in June 2020. Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) as a medium to disseminate research results from the work of students and lecturers in the fields of Accounting, Taxation and Auditing. JAPA accepts articles from students and their lecturers in the fields of Accounting, Taxation and Auditing that have never been published in other journals, articles can be in the form of theoretical studies or research results written in Indonesian or English.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 237 Documents
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Analisis Kemandirian Keuangan Daerah dalam Konstribusinya bagi Kesejahteraan Masyarakat Kabupaten Bandung Tahun 2019-2021 Azzahra, Allifia; Armeliza, Diah; Musyaffi, Ayatulloh Michael
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.06

Abstract

This study aims to analyze regional financial independence as measured using financial independence ratios in accordance with the Regulation of the Minister of Home Affairs Number 19 of 2020, analyze the condition of community welfare, especially in the fields of health, independence, employment and education and analyze how financial independence contributes to community welfare. This research takes the Bandung Regency Government as the object of research. In the data collection technique, this study uses secondary data, namely the LKPD of the Bandung Regency Government for 2019-2021 using descriptive quantitative methods. The results of this study indicate that the regional financial independence of the Bandung Regency Government is considered insufficient. This is indicated by the nominal regional financial independence of the Bandung Regency Government of 17.89 for 2019, 19.07% for 2020 and 19.05% for 2021. The welfare of the people of Bandung Regency in terms of health which has appropriate standards by having one or more health facilities in each existing sub-district, in terms of poverty, the percentage of poor people who have increased is lower than the average increase in the percentage of poor people in districts / cities in West Java, In terms of employment, which experienced an increase in the Labor Force Participation Rate (TPAK) in 2021 which was greater than the average increase in TPAK in districts / cities in West Java, in terms of education, the level of Pure Participation Rate (APM) which managed to increase. As for its contribution to community welfare, the Bandung Regency Government allocates expenditures, especially to related agencies. This allocation is channeled in the form of organizing programs and activities aimed at improving welfare. However, if reviewed through the independence of regional finances, the Bandung Regency Government still shows "Less". So this illustrates that the positive changes that exist in the welfare of the people of Bandung Regency still depend on transfer revenues.
Peran Ukuran Perusahaan sebagai Variabel Moderasi dari Profitabilitas dan Leverage Terhadap Pengungkapan Sustainability Report Purnomo, Radian Rachmadi; Ulupui, I Gusti Ketut Agung; Yusuf, Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.11

Abstract

This study aims to analyse the effect of profitability and leverage on sustainability report disclosure with company size as a moderating variable. Infrastructure sector companies listed on the Indonesia Stock Exchange for the period 2020-2023 are used as research objects with secondary data in the form of annual reports and sustainability reports. There are 20 companies selected based on purposive sampling technique with a total of 74 unbalanced observation data. This research was processed using panel data regression and moderation regression in the E-views 13 application with the selected model, namely the random effect model. The results of this study indicate that profitability has no effect on sustainability report disclosure. While leverage has a positive effect on sustainability report disclosure. Firm size does not moderate either profitability or leverage on sustainability report disclosure.
Analisis Reaksi Pasar Modal Terhadap Pemilu Presiden Indonesia Tahun 2024 Pratama, Muhammad Raihan; Handarini, Dwi; Zairin, Gentiga Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.04

Abstract

This study was conducted to determine the reaction of the Indonesian capital market to the 2024 Indonesian Presidential election event.The sample in this study was taken by purposive sampling method with the results of 921 companies listed on the Indonesia Stock Exchange (IDX). This study uses secondary data obtained from the official IDX website. Hypothesis testing in this study using the Wilcoxon Test with the results found significant differences in abnormal returns before and after the announcement of election results by the KPU and the reading of the Constitutional Court's decision. There was no significant difference in trading volume activity before and after the announcement of the election results but a significant difference was found before and after the reading of the Constitutional Court's decision.
Analisis Pengelolaan dan Perlakuan Akuntansi Aset Tetap di Desa Jatiwangi Kecamatan Cikarang Barat Kabupaten Bekasi Mutia, Nafa Farha; Ulupui, I Gusti Ketut Agung; Perdana, Petrolis Nusa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.02

Abstract

This research aims to determine the implementation of village asset management and the application of fixed asset accounting in Jatiwangi Village, West Cikarang District, Bekasi Regency. Data analysis in this research was guided by Permendagri No. 01 of 2016 and PP No. 71 of 2010 Statement No. 07. This research is a type of qualitative research with a descriptive approach, used primary data by conducting direct interviews with six informants, and secondary data in the form of documents owned by Jatiwangi Village related to village asset management and fixed asset accounting. The results of this research show that Jatiwangi Village has managed village assets quite well, there are six appropriate stages, namely planning, utilization, security, maintenance, assessment, and guidance and supervision, and four stages are not appropriate, namely procurement, use, administration and reporting, while the transfer and deletion stages have never been carried out. The results of research on the application of fixed asset accounting are not fully in accordance with the aspects contained in PSAP No. 07, recognition of fixed assets is not appropriate, initial assessment is appropriate, subsequent measurements have not been carried out, and disclosures have not been made.
Pengaruh Penghindaran Pajak, Kualitas Audit, Intensitas Modal, dan Leverage Terhadap Biaya Utang Kristanti, Ribka Angelina; Hasanah, Nuramalia; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.03

Abstract

The purpose of this study is to ascertain how tax avoidance, audit quality, leverage, and capital intensity affect cost of debt. With a total observation sample of 170, this study analyzes secondary data from financial reports in the energy and raw materials sectors (mining companies) listed on the Indonesia Stock Exchange (BEI) for the 2018–2022 timeframe. Purposive sampling is used in the sampling procedure, and panel data regression is analyzed using the Eviews 12 program. Therefore, the cost of debt is unaffected by tax avoidance, capital intensity, or leverage. Cost of Debt is negatively impacted by audit quality.
Pengaruh PAD, Tax Effort, dan Belanja Modal Terhadap Tingkat Kemandirian Keuangan Daerah Frijunita, Syafira; Gurendrawati, Etty; Utaminingtyas, Tri Hesti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.02

Abstract

This research aims to determine the influence of regional own-source revenue (PAD), tax effort, and capital expenditure on the level of regional financial independence. Sampling was conducted using purposive sampling. The analytical technique employed was panel data regression, with a sample size of 34 districts and/or cities. The data used in this study were secondary data obtained from the official websites of districts/cities in Central Java Province. The results of the t-test indicate that PAD has a positive effect on the level of regional financial independence. Tax effort does not significantly affect the level of regional financial independence. Capital expenditure also does not affect the level of regional financial independence. Meanwhile, the F-test results show that PAD, tax effort, and capital expenditure can be used to predict the level of regional financial independence Keyword: PAD, Tax Effort, Capital Expenditure, The Level of Regional Financial Independence
Analisis Pelaporan dan Pertanggungjawaban Bantuan Sosial pada Laporan Keuangan Pemerintah Kota Bekasi Tahun 2019 - 2022 Amanda, Delia Rana; Perdana, Petrolis Nusa; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.05

Abstract

The significant increase in the allocation of social assistance funds is a problem in Bekasi City. As the amount of funds allocated increases, the risk of misuse or waste may also increase. The purpose of this study is to analyze the policy on the budget used for social assistance and find out the regulatory basis. As well as knowing the reporting and accountability system of the realization or implementation of the social assistance budget at the Bekasi City Government in 2019 - 2022. This research uses a descriptive qualitative research design. The data used in this study are secondary data. The sample used in this study is the Bekasi City Regional Revenue and Expenditure Budget Realization Report 2019 - 2022. Analysis of documents used in this study such as: Budget Realization Report (LRA), documentation related to social assistance, and online data sources. The results showed that the policies and systems for reporting and accountability of Social Assistance (Bansos) in Bekasi City still have several weaknesses and obstacles that need to be strengthened.
Analisis Kinerja Keuangan Lembaga Amil Zakat Nasional Rumah Zakat Periode 2017-2022 Anisyah, Sarah Siky; Prihatni, Rida; Nasution, Hafifah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.01

Abstract

This study aims to evaluate the financial performance of Rumah Zakat from 2017-2022, using financial ratios established by BAZNAS in 2022. This study is quantitative with secondary data in the form of Rumah Zakat Annual Financial Report 2017-2022. The results of this study indicate that the activity ratio shows high effectiveness, the efficiency ratio shows quite good performance even though there are still challenges in operational costs, the amil fund's ratio shows good performance, and the liquidity ratio shows smooth performance. However, the growth ratio needs to show better performance, so an increase in the collection and distribution of ZIS is needed. In addition, the trend analysis shows an upward trend in the collection and distribution of ZIS funds in 2017-2020, but there was a decrease in 2021 and 2022, which was influenced by the COVID-19, so individuals' ability to pay zakat was limited.
Optimalisasi Penyusunan Rencana Anggaran Biaya Pada Badan Pendidikan dan Pelatihan Kejaksaan Republik Indonesia Panindha, An Nissa; Utaminingtyas, Tri Hesti; Ulupui, I Gusti Ketut Agung
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.07

Abstract

This research aims to optimize the preparation of the Cost Budget Plan (RAB), one way to achieve this by trying to operate the formula in Ms. Excel for calculating RAB in a government agency. This research method uses qualitative. The results of this research show that by using formulas in Ms. Excel can calculate RAB quickly, save time and energy and make decision making easier so it can be categorized as more effective and efficient. Based on the research purpose, in implementation to optimize the preparation of the RAB in the using formula in Ms. Excel, it is to ensure that employees have sufficient understanding of the use of formula in Ms. Excel. Suggestions from researchers require training, assistance or operators who can operate using the formula Ms. Excel, so that it can maximize the potential of this application to increase effectiveness, efficiency, accuracy and quality of agency performance
Pengaruh Kepemilikan Institusional, Kepemilikan Asing, Ukuran Perusahaan, dan Leverage Terhadap Pemilihan Auditor Eksternal Warokka, Ribka Remita; Nindito, Marsellisa; Yusuf, Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.09

Abstract

Tujuan dalam penelitian ini ialah untuk mengetahui pengaruh kepemilikan institusional, kepemilikan asing, ukuran perusahaan, dan leverage terhadap pemilihan auditor eksternal pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Penelitian ini menggunakan data sekunder berupa laporan keuangan dan laporan tahunan perusahaan dengan pendekatan kuantitatif dan teknik purposive sampling, sehingga memeroleh 55 perusahaan sebagai sampel atau 165 data observasi selama periode penelitian. Teknik analasis data pada penelitian ini ialah analisis regresi logistik serta data diolah menggunakan software IBM SPSS Versi 29. Hasil penelitian menunjukkan bahwa variabel kepemilikan asing dan ukuran perusahaan berpengaruh positif terhadap pemilihan auditor eksternal. Sedangkan kepemilikan institusional dan leverage tidak berpengaruh terhadap pemilihan auditor eksternal. Berdasarkan temuan tersebut, rekomendasi untuk penelitian selanjutnya adalah, memperluas dan meningkatkan objek atau sampel penelitian, menambahkan tahun pengamatan, meggunakan proksi lain untuk mengukur pemilihan auditor eksternal serta mempertimbangkan penambahan variabel lain yang juga berpotensi mempengaruhi pemilihan auditor eksternal.

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