cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Rida Prihatni
Contact Email
japa@unj.ac.id
Phone
+628159977387
Journal Mail Official
japa@unj.ac.id
Editorial Address
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
Location
Kota adm. jakarta timur,
Dki jakarta
INDONESIA
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 225 Documents
 19   20   21   22   23 
Pengaruh Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan Pada Perusahaan BUMN Anwar, Mika Alaika; Zakaria, Adam; Musyaffi, Ayatulloh Michael
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.06

Abstract

This study aims to experimentally examine the effectiveness of the fraud pentagon in detecting fraudulent financial statements. For the years 2018–2022, state-owned businesses make up the study's population. The sample approach used in this study was purposeful sampling, which produced 125 data points in total. Multiple linear regression analysis was the data analysis method employed in this study, and SPSS Version 26 was used to analyze the data. The results of the study show that only financial targets have a significant impact on the detection of fraudulent financial statements; political connections, frequent changes in the CEO's image, external pressure, insufficient monitoring, and changes in directors or auditors have no effect on the detection of fraudulent financial statements. In elucidating the impact of the fraud pentagon in identifying fake financial statements, this study has bolstered agency theory.
Pengaruh Corporate Governance terhadap Firm Value dengan Market Competition sebagai Variabel Intervening Magdalena Jullina Lier, Maria; Purwohedi, Unggul; Muhammad Zairin, Gentiga
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.11

Abstract

This study is a quantitative research that examines the influence of corporate governance on firm value, with market competition as an intervening variable. The sample in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022, totaling 128 companies with a total of 384 data samples. Hypothesis testing was conducted using multiple linear regression analysis by software SPSS 25. The results of this study indicate that: (1) Corporate Governance has a positive influence on the Firm Value of manufacturing companies in Indonesia, (2) Market Competition has a positive influence on the Firm Value of manufacturing companies in Indonesia, (3) Corporate Governance mediated by Market Competition has a positive influence on the Firm Value of manufacturing companies in Indonesia.
Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Opini Audit Going Concern Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Aysar Dimas Putra Pratama; Yusuf, Muhammad; Zakaria, Adam
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.10

Abstract

This study seeks to understand how factors like profitability, liquidity, and leverage affect the audit opinion regarding a company's ability to continue operating, with the size of the company acting as a variable that might influence this effect. This study employs a quantitative approach and uses secondary data from company financial statements. The target group for this study includes companies in the industrial sector that have been listed on the IDX from 2021 to 2023, totaling 66 companies. The method for selecting samples in this study is purposive sampling. The research employs Logistic Regression Analysis, and the data is analyzed using the Eviews 12 software. The findings reveal that profitability, liquidity, and leverage do not have an impact on the audit opinion concerning the company’s going concern status. Additionally, company size does not moderate the effects of profitability and leverage on the going concern audit opinion, while it does play a moderating role for liquidity regarding the going concern audit opinion. The findings suggest that the ratios utilized for evaluating a company's viability are not the sole tools for measurement.
Pengaruh Kualitas Audit, Prior Opinion, dan Pertumbuhan Perusahaan Terhadap Opini Going Concern Primoso Pebrianto; Ayatulloh Michael Musyaffi; Tri Hesti Utaminingtyas
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.07

Abstract

This study aims to explore the relationship between going concern audit opinion and audit quality, past opinion, and firm growth. Samples of 24 businesses and 72 sets of data were obtained from mining companies that were listed on the Indonesia Stock Exchange in 2020–2022 over the course of the three-year study period. For data analysis, logistic regression was used with SPSS version 29.  The findings demonstrated that going concern opinion is not impacted by audit quality or business progress, but rather is impacted by prior opinion.
Strategi Penerimaan PBB Kota Jakarta Timur dan Kontribusinya Terhadap PBB DKI Jakarta Khoirunnisa; Jaya, Tresno Eka; Hasanah, Nuramalia
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.08

Abstract

Pemungutan pajak di indonesia saat ini dipecah menjadi dua, yakni pajak pusat dan pajak daerah. Hal ini dilakukan untuk mencegah adanya pajak yang berat sebelah pada pemerintah pusat serta menyebabkan ketimpangan pada kekuatan pajak daerah. Penelitian ini berjutuan untuk mengetahui strategi yang dilakukan oleh BAPENDA dalam meningkatkan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB-P2) serta kontribusinya terhadap penerimaan PBB-P2 di DKI Jakarta. Jenis penelitian yang digunakan yakni penelitian kualitatif deskriptif, dengan menggunakan data primer berupa wawancara secara langsung kepada petugas pajak BAPENDA DKI Jakarta sub bidang pendapatan 1 serta petugas pajak unit pelayanan pemungatan pajak daerah dan data sekunder. Hasil penelitian menunjukkan Tingkat kontribusi PBB-P2 untuk Kota Administrasi Jakarta Timur mengalami kenaikan yang fluktuatif dengan tingkat kenaikan penerimaan yang berbeda dan tidak beraturan.
Pengaruh Likuiditas, Debt Default, Audit Tenure, dan Ukuran KAP Terhadap Opini Audit Going Concern Ghani, Muhammad Naufal; Utaminingtyas , Tri Hesti; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.09

Abstract

This study aims to determine the effect of liquidity, debt default, audit tenure, and KAP size on going concern audit opinion. The independent variables analyzed are liquidity, debt default, audit tenure, and KAP size, while the dependent variable is going concern audit opinion. The research data was obtained from www.idx.co.id with a focus on the basic materials sector from 2020 to 2022. Using purposive sampling, 234 datasets were obtained from 78 companies that met the specified criteria. This study uses logistic regression analysis techniques. The results of the study indicate that liquidity, audit tenure, and KAP size have an effect on the issuance of going concern audit opinion, while debt default has no effect on the opinion.
Analisis Pengendalian Internal dalam Perencanaan Aset Barang Milik Negara oleh Kantor Pusat DJBC Nur Fadirah, Amanda; Utaminingtyas, Tri Hesti; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.12

Abstract

This study aims to analyze internal control in planning the inventory needs of State Property (BMN) assets in 2024 based on the Government Internal Control Standards (SPIP). In addition, this study provides recommendations for a pocketbook on internal control in planning the needs of BMN inventory assets to overcome gaps in internal control over planning the needs of BMN inventory assets. This study uses the Head Office of the Directorate General of Customs and Excise (DJBC) as the research object. This type of research is qualitative with a descriptive analysis approach. The data sources used come from primary data and secondary data. Primary data is in the form of interviews while secondary data is in the form of documentation on planning the needs of BMN inventory assets. The results of this study indicate that internal control in planning the needs of BMN inventory assets has been running by the technical instructions for planning the needs of BMN inventory assets, but there are still several internal control principles that are not under the principles of SPIP.
Penerapan Perpajakan dalam Transaksi E-Commerce Ismatul Khaliyah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.13

Abstract

This study aims to analyze the implementation of taxation in e-commerce transactions in Indonesia using a literature review approach. The analysis is conducted by reviewing previous studies, academic literature, and relevant legal regulations. The main focus is to identify the level of tax compliance among e-commerce actors, the effectiveness of implemented fiscal policies, and the contribution of the e-commerce sector to state revenue. Additionally, the study examines the legal framework governing e-commerce taxation, including the General Tax Provisions Law (KUP), the Income Tax Law, and the Value Added Tax Law (PPN). This approach seeks to evaluate the alignment between taxation practices and existing legal provisions. The findings are expected to provide a comprehensive overview of tax implementation in the e-commerce sector and offer policy recommendations to support a more effective and equitable digital taxation system.
Determinan Kualitas Laporan Keuangan pada LPD di Kota Denpasar Ni Putu Diah Erawati; Ni Luh Gde Novitasari; Widhiastuti, Ni Luh Putu
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.14

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pemanfaatan teknologi informasi, keahlian profesional, tingkat pemahaman akuntansi, etika kepemimpinan, dan fungsi badan pengawas internal pada kualitas laporan keuangan LPD di Kota Denpasar. Populasi penelitian ini adalah LPD di Kota Denpasar. Metode penentuan sampel yang dipilih adalah non probability sampling dengan teknik sampling jenuh. Data diperoleh melalui penyebaran kuesioner sebanyak 68 responden yang terdiri dari pimpinan dan akuntan yang bekerja pada LPD di Kota Denpasar. Alat analisis yang digunakan untuk menguji hipotesis adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa penggunaan pemahaman akuntansi, penerapan standar akuntansi, budaya organisasi, pemanfaatan teknologi informasi dan pengendalian intern terhadap laporan keuangan pada LPD di Kota Denpasar.
Pengaruh Komitmen Organisasi Perangkat Desa dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa dengan Whistleblowing sebagai Variabel Moderasi pada Desa di Kecamatan Labuhan Deli Kabupaten Deli Serdang Jennifer; Sagala, Lamria; Situmorang, Duma Rahel
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.15

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh komitmen organisasi perangkat desa dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa, dengan whistleblowing sebagai variabel moderasi pada desa-desa yang berada di Kecamatan Labuhan Deli, Kabupaten Deli Serdang. Pendekatan yang digunakan adalah kuantitatif, dengan populasi seluruh perangkat desa dan teknik sampling jenuh, sehingga diperoleh 60 responden. Analisis data meliputi statistik deskriptif, uji validitas dan reliabilitas, uji asumsi klasik, regresi linier berganda, uji hipotesis, serta analisis moderasi menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa baik komitmen organisasi maupun partisipasi masyarakat secara parsial berpengaruh positif dan signifikan terhadap akuntabilitas. Secara simultan, kedua variabel independen tersebut juga memengaruhi akuntabilitas. Whistleblowing berperan sebagai variabel moderasi yang memperlemah pengaruh komitmen organisasi namun memperkuat hubungan antara partisipasi masyarakat dan akuntabilitas dalam pengelolaan dana desa.

Page 21 of 23 | Total Record : 225

 19   20   21   22   23 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol. 6 No. 2 (2025): Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 3 (2022): Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 2 (2022): Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing Vol 2 No 3 (2021): Jurnal Akuntansi, Perpajakan dan Auditing Vol 2 No 2 (2021): Jurnal Akuntansi, Perpajakan dan Auditing Vol 2 No 1 (2021): Jurnal Akuntansi, Perpajakan dan Auditing Vol 1 No 2 (2020): Jurnal Akuntansi, Perpajakan dan Auditing Vol 1 No 1 (2020): Jurnal Akuntansi, Perpajakan dan Auditing Vol. 1 No. 1 (2020): Jurnal Akuntansi, Perpajakan dan Auditing More Issue