Jurnal Akuntansi, Perpajakan dan Auditing
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.
Articles
237 Documents
<![CDATA[Analisis Pengelolaan Keuangan Desa Menggunakan Aplikasi Sistem Keuangan Desa (Siskeudes) di Desa Kabupaten Bogor ]]>
<![CDATA[Setiawan, Arbi]]>;
<![CDATA[Prihatni, Rida]]>;
<![CDATA[Handarini, Dwi]]>
<![CDATA[ Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing ]]>
Publisher : <![CDATA[LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/japa.0503.10
<![CDATA[This study is to determine the implementation of the village financial system (Siskeudes) in two villages of Bogor Regency and its obstacles starting from the stages of planning, implementation, administration, reporting and accountability in accordance with Permendagri Number 20 of 2018 concerning village financial management. Two villages in Bogor Regency, namely Bojonggede Village (Suburban Village) and Pamegarsari Village (Tourism Village). This research uses a descriptive-qualitative approach with interview and documentation techniques. The consequences of the study display that Bojonggede Village and Pamegarsari Village manipulate village price range using the siskeudes application according with Permendagri Number 20 of 2018, but the information media for the APBDes report in Pamegarsari Village is only through banners and the village website is not running well. The obstacle is the change in the budget in the preparation of the GWP (Government Work Plan) which must be based on the Regent Regulation and the change of the village cash account this year from Bank BRI to Bank BJB because it is to facilitate transaction matters.]]>
<![CDATA[Peran Spesialisasi Industri Auditor dalam Memoderasi Pengaruh Audit Tenure dan Ukuran KAP terhadap Audit Report Lag ]]>
<![CDATA[Misnawati]]>;
<![CDATA[Nindito, Marsellisa]]>;
<![CDATA[Khairunnisa, Hera]]>
<![CDATA[ Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing ]]>
Publisher : <![CDATA[LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/japa.0503.12
<![CDATA[This study aims to determine the role of auditor industry specialization in directing the impact of audit tenure and size of Public Accounting Firm on audit report lag. Sampling was carried out with the aim of purposive sampling. Panel data regression analysis was used to test the hypothesis, and the sample size included 30 energy sector companies listed on the Indonesia Stock Exchange between 2021 and 2023 with outlier data. Based on the findings of this study, audit report lag is significantly affected by auditor industry specialization and tenure, but not by the size of the Public Accounting Firm. While auditor industry specialization does not moderate the effect of Public Accounting Firm size on audit report lag, it does moderate the effect of audit tenure on audit report lag.]]>
<![CDATA[Analisis Efektivitas dan Kontribusi Pajak Daerah Sebagai Sumber Pendapatan Asli Daerah Provinsi DKI Jakarta ]]>
<![CDATA[Havi, Alya Putri]]>;
<![CDATA[Gurendrawati, Etty]]>;
<![CDATA[Prihatni, Rida]]>
<![CDATA[ Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing ]]>
Publisher : <![CDATA[LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/japa.0502.12
<![CDATA[This study aims to analyze the effectiveness of Parking Tax, Land and Building Acquisition Duty (BPHTB), and Rural and Urban Land and Building Tax (PBB- P2) in increasing local tax contributions in 2019-2023. This research uses quantitative descriptive analysis method. The data used comes from the LKPD of DKI Jakarta Province in the form of targets and realization of local tax revenues, as well as the realization of Regional Original Revenue in 2019-2023. The results of this study indicate that the average level of effectiveness of Parking Tax is still in the less effective criteria of 79.55% and its contribution to PAD of 0.94% in the criteria is very less. Then, the average level of effectiveness of BPHTB is in moderately effective criteria of 81.18% and its contribution to PAD is 13.25% in the criteria of less. And the average level of effectiveness of PBB-P2 is quite effective at 89.47% and its contribution to PAD is 20.35% in moderate criteria.]]>
<![CDATA[Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress Perusahaan Consumer Cyclicals ]]>
<![CDATA[Burnika, Erwin]]>;
<![CDATA[Pahala, Indra]]>;
<![CDATA[Handarini, Dwi]]>
<![CDATA[ Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing ]]>
Publisher : <![CDATA[LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/japa.0502.08
<![CDATA[Penelitian ini bertujuan untuk menganalisis peran Return on Asset (ROA), Cash Ratio, Debt to Equity Ratio (DER), dan Total Asset Turnover terhadap Financial Distress perusahaan Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia pada tahun 2020 - 2023. Penelitian ini dilakukan dengan menggunakan metode analisis regresi data panel dengan menggunakan bantuan perangkat lunak E-views 12. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari 212 sampel data yang terdiri dari 53 laporan keuangan perusahaan selama periode 2020 – 2023.. Hasil dari penelitian menujukan bahwa: (1) Return on Asset (ROA) berpengaruh negatif dan signifikan terhadap Financial Distress. (2) Cash Ratio berpengaruh negatif dan signifikan terhadap Financial Distress. (3) Debt to Equity Ratio (DER) tidak berpengaruh terhadap Financial Distress. (4) Total Asset Turnover (TATO) berpengaruh negatif dan signifikan terhadap Financial Distress. (5) Return on Asset (ROA), Cash Ratio, Debt to Equity Ratio (DER), dan Total Asset Turnover (TATO) secara bersama-sama berpengaruh terhadap Financial Distress.]]>
<![CDATA[Analisis Struktur Kepemilikan dalam Tata Kelola BUMDes: Studi Kasus BUMDes Agraprana Sumberjaya Kabupaten Bekasi ]]>
<![CDATA[Fauzhiah, Silvia Nur]]>;
<![CDATA[Utaminingtyas, Tri Hesti]]>;
<![CDATA[Hasanah, Nuramalia]]>
<![CDATA[ Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing ]]>
Publisher : <![CDATA[LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/japa.0502.05
<![CDATA[The purpose of this study is to find out the ownership structure in the governance of Agraprana Sumberjaya BUMDes, Bekasi Regency and analyze a good ownership structure for BUMDes. This study uses a descriptive qualitative approach. The results of the study show that Agraprana BUMDes still rely on ownership from the village government, some people only play the role of administrators in BUMDes, even though BUMDes can still run to this day. The involvement between the community, the village government and other parties in the governance of BUMDes indicates that the purpose of the establishment of BUMDes itself has been implemented. The results and findings in the study as well as the implications will be explained in detail in the article.]]>
<![CDATA[Kepemilikan Institusional, Kepemilikan Manajerial, dan Risiko Bisnis Terhadap Struktur Modal dengan Ukuran Perusahaan sebagai Moderasi ]]>
<![CDATA[Nabila, Alfiana Sukma]]>;
<![CDATA[Yusuf, Muhammad]]>;
<![CDATA[Prihatni, Rida]]>
<![CDATA[ Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing ]]>
Publisher : <![CDATA[LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/japa.0502.13
<![CDATA[This study aims to analyze the effect of institutional ownership, managerial ownership, and business risk on capital structure with company size as a moderating variable. This study uses quantitative methods by taking the population of companies listed on the Indonesia Stock Exchange (IDX) in the property sector. The sample was selected using purposive sampling technique so that a total of 33 property companies were obtained in the period 2020-2022. The data analysis method used is panel data regression analysis and moderated regression analysis (MRA) using the Eviews 12 test tool. The results showed that institutional ownership has a negative and significant effect on capital structure, managerial ownership has no effect on capital structure, business risk has no effect on capital structure. The proven moderation test result is that firm size significantly moderates the relationship between institutional ownership and capital structure.]]>
<![CDATA[Penyusunan Laporan Keuangan Yayasan Pondok Pesantren Nurul Ibad Jakarta Timur Berdasarkan ISAK 335 dengan Program Akoontan.com ]]>
<![CDATA[Putri, Septyana]]>;
<![CDATA[Handarini, Dwi]]>;
<![CDATA[Sasmi, Aji Ahmadi]]>
<![CDATA[ Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing ]]>
Publisher : <![CDATA[LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/japa.0502.14
<![CDATA[In the digital era, technology is transforming various aspects of life, including accounting regulations. Applications like Akoontan.com facilitate transaction recording and financial report preparation in compliance with ISAK 335 for non-profit organizations. This study explores the implementation of Akoontan.com at Nurul Ibad, East Jakarta Islamic Boarding School, using a Research and Development (R&D) design with the ADDIE model. Data was collected through interviews and foundation documents. The results indicate that the use of Akoontan.com simplifies the preparation of financial reports, enhancing transparency, accountability, and operational efficiency. The study recommends more in-depth data collection and a longer research period, as well as the development of a more effective and efficient financial report preparation module for the foundation in accordance with ISAK 335 using Akoontan.com.]]>
<![CDATA[Pengaruh Moral, UU Harmonisasi Peraturan Perpajakan, dan Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak UMKM ]]>
<![CDATA[Syahrina, Nur Alvi]]>;
<![CDATA[Hasanah, Nuramalia]]>;
<![CDATA[Yusuf, Muhammad]]>
<![CDATA[ Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing ]]>
Publisher : <![CDATA[LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/japa.0503.14
<![CDATA[The purpose of this study is to analyze the effect of morals, tax harmonization laws, and financial status on the tax compliance of MSE taxpayers. This research is quantitative research and data analysis in the form of descriptive statistical analysis using IBM SPSS Statistics 25 software and multiple regression analysis on Microsoft Excel. In this study, distributed questionnaires containing questions are used as main data. to MSE owners in South Jakarta. To select a population sample, researchers used the 100 persons make up the sample size for this convenience sampling technique. The outcomes revealed that morale and harmonization of tax laws have a positive effect on MSE tax compliance, while financial status has a negative effect on MSE tax compliance. Future researchers are advised to conduct research with additional variables that might increase the impact on taxpayer tax compliance and with more supporting data in the form of both primary and secondary data.]]>
<![CDATA[Pengaruh Debt Default, Financial Distress, dan Auditor Switching Terhadap Penerimaan Opini Audit Going Concern ]]>
<![CDATA[Lathifa, Nisrina Della]]>;
<![CDATA[Nindito, Marsellisa]]>;
<![CDATA[Yusuf, Muhammad]]>
<![CDATA[ Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing ]]>
Publisher : <![CDATA[LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/japa.0503.03
<![CDATA[Researching infrastructure companies traded on the Indonesia Stock Exchange (BEI) in 2022 and 2023, this research will examine the impact of debt default, financial distress, and auditor switching on the approval of going concern audit opinions. A quantitative technique based on descriptive methodology was used in this investigation. Using IBM SPSS Version 29, this research used logistic regression analysis as its data analysis technique. This study found that the acceptance of going concern audit opinions is substantially affected solely by financial distress. There were no notable results from the debt default and auditor switching.]]>
<![CDATA[Faktor-Faktor yang Memengaruhi Minat Mahasiswa Akuntansi Universitas Negeri Jakarta untuk Mengikuti Ujian Chartered Accountant ]]>
<![CDATA[Amelia, Adien]]>;
<![CDATA[Zakaria, Adam]]>;
<![CDATA[Utaminingtyas, Tri Hesti]]>
<![CDATA[ Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing ]]>
Publisher : <![CDATA[LPPM Universitas Negeri Jakarta ]]>
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DOI: 10.21009/japa.0503.11
<![CDATA[The purpose of this research is to determine factors that influence the interest of accounting students at State University of Jakarta to take the chartered accountant exam and this research was conducted on active students of the undergraduate accounting study program. The sample in this study were 107 students with the method which is determining the sample using purposive sampling. Research data which collected was carried out by distributing google form questionnaires to the population. Data analysis technique that used is multiple linear regression analysis. The results of the analysis is show that Quality Motivation affects student interest in taking the CA Exam, Reward/Recognition motivation affects students' interest in taking the CA Exam, and Labor Market Considerations affect student interest in taking the CA Exam.]]>
