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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 225 Documents
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Analisis Penerapan Transparansi Dan Akuntabilitas Dalam Pengelolaan Keuangan Desa Berdasarkan Permendagri No. 20 Tahun 2018 Pada Desa X Kabupaten Bogor Nurmalasari; Ulupui, I Gusti Ketut Agung; Michael Musyaffi, Ayatulloh
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (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.0602.02

Abstract

This study aims to analyze the implementation of transparency and accountability in village financial management based on the Minister of Home Affairs Regulation No. 20/2018 in Village X, Bogor Regency. This research uses a type of qualitative research with a field case study approach that uses primary data sources obtained from interviews with village officials and villagers, as well as secondary data obtained by collecting documentation and documents in X Village. The results of this study conclude that transparency and accountability in Village X are largely in accordance with the indicators of the Minister of Home Affairs Regulation Number 20 of 2018, but there are still some that are not in accordance with indicators such as accountability indicators in the planning stage and implementation stage. As well as on the transparency indicator, namely Village X does not yet have a website or good information media to convey information disclosure in village financial management
Analisis Penerapan Pajak Penghasilan Pasal 23 di Sekretariat Wakil Presiden Periode Tahun 2023 Zuhdii, Pradhitya Afrizkyaldi; Armeliza, Diah; Zairin, Gentiga Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (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.0602.03

Abstract

The study examines the application of Income Tax Article (ITA) 23 at the Secretariat of the Vice President during 2023, focusing on the challenges faced such as difficulties in identifying services subject to ITA 23, transactions with partners lacking NPWP, and tax underpayment. Conducted through a qualitative approach with a descriptive analysis method involving interviews, literature review, and tax document analysis, the research found overall compliance with regulations, particularly PMK No. 141/PMK.03/2015, despite obstacles in tax withholding and reporting. The study aims to benefit the Secretariat by enhancing the tax administration system's structure and efficiency and could serve as a reference for other government agencies to bolster compliance and comprehension of tax regulations.
Perancangan Sistem Informasi Akuntansi Kas pada Business Center Yayasan Perguruan Daarussalaam Jagakarsa Naeda, Naeda Shifa Silvia; Gurendrawati, Etty; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (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.0602.01

Abstract

The study conducted at the Business Center (BC) of Yayasan Perguruan Daarussalaam Jagakarsa found that the accounting system in use had not yet adopted digital technology, with cash receipts and disbursements still recorded manually using a ledger book. This practice increases the risk of recording errors and data inconsistencies. Moreover, BC administrators faced difficulties in bookkeeping due to a lack of accounting background and training. To address these issues, the researcher designed a Microsoft Excel-based accounting information system tailored to the organization's needs. This study employed a qualitative method with a case study approach and applying the System Development Life Cycle (SDLC) waterfall model in system development. The findings indicate that the proposed system improves work efficiency, minimizes recording errors, and strengthens transparency and accountability in financial management as a form of responsibility to the foundation.
Penyusunan Laporan Keuangan Entitas Nonlaba Berdasarkan SAK Entitas Privat dengan Menggunakan Microsoft Excel Arthawan, Ezzra; Armeliza, Diah; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (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.0602.04

Abstract

The research is based by the importance of accountability in managing funds in non-profit organizations, as well as the low compliance of foundations in preparing financial reports in accordance with applicable standards. The results of observations conducted at the Taman Al Muhajirin 1407 Foundation show that the foundation only keeps simple financial records based on cash, without referring to the accounting principles set out in SAK EP. This research uses a qualitative approach with descriptive research methods and data collection techniques through interviews, observations, and document analysis. This research also uses the Research and Development (R&D) with ADDIE methods to compile guidlines fo using Microsoft Excel as a tool in preparing foundation financial reports. The results of this research indicate that the financial reports of the Taman Al Muhajirin 1407 Foundation can be prepared in accordance with SAK EP and presented in accordance with ISAK 335. The guidelines for using the Microsoft Excel program provide practical steps in preparing financial reports, so that the management of the Taman Al Muhajirin 1407 Foundation can prepare financial reports in accordance with SAK EP and ISAK 335 independently.
Pengaruh Penerapan Mekanisme Good Corporate Governance Terhadap Indikasi Kecurangan Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Fadisa Talitha Sahda; Marsellisa Nindito; Hera Khairunnisa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (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.0602.05

Abstract

The purpose of this study is to examine how indicators of financial statement fraud in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the years 2021–2023 are impacted by the frequency of audit committee meetings, the percentage of independent board of commissioners, managerial ownership, institutional ownership, and gender diversity. Using a quantitative method and purposive sampling strategy, this research employs secondary data from company financial statements and annual reports. During the study period, 210 observation data points or 70 firms were acquired as samples. Using IBM SPSS Version 29 software, logistic regression analysis was the data analysis method employed in this research. The study's findings demonstrate that indicators of financial statement fraud are significantly impacted negatively by managerial and institutional ownership. In the meanwhile, signs of financial statement fraud are positively and negligibly impacted by the gender diversity and the proportion of the board of commissioners.
Pengaruh Keadilan, Sanksi, Sistem, serta Teknologi dan Informasi Pajak terhadap Penggelapan Pajak Febriasari, Bakhita Yulistyani; Pahala, Indra; Jaya, Tresno Eka
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (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.0602.06

Abstract

This study aims to investigate the effect of Tax Fairness, Tax Sanctions, Tax System, and Tax Technology and Information on Tax Evasion, as perceived by Undergraduate Accounting students at Universitas Negeri Jakarta (UNJ). Utilizing a quantitative research method, the study targets the entire population of Undergraduate Accounting students at UNJ. A total of 151 respondents were selected through Purposive Sampling, a non-probability sampling method based on predetermined criteria. Data were gathered using a Likert scale (1 to 5) that included both positively and negatively worded statements derived from various indicators. The collected data were processed and analysed using SPSS software. The results of hypothesis testing indicate that Tax Fairness (X1), Tax Sanctions (X2), Tax System (X3), and Tax Technology and Information (X4) each exert a negative and significant effect on Tax Evasion (Y).
Analisis Sistem Pengendalian Internal Pengelolaan Dana BOS pada SDN Waru 03 Inaya, Fadia; Zakaria, Adam; Prihatni, Rida
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (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.0602.07

Abstract

This study aims to analyze the management of BOS Funds at SDN Waru 03, which includes the planning, implementation, and evaluation stages. The analysis is conducted based on five components in the Government Internal Control System (SPIP), namely the control environment, risk assessment, control activities, information and communication, and monitoring. The method used is a qualitative approach with data collection techniques in the form of observation, interviews, and documentation. Data validity is obtained through technical triangulation. The results of the study indicate that the management of BOS funds has been running quite well and in accordance with SPIP principles. However, several obstacles are still found such as an imbalance in human resource competencies, limited facilities, weak external coordination, and the absence of written SOPs. Therefore, it is necessary to increase human resource capacity, optimize facilities, prepare SOPs, and strengthen cooperation with external parties through forums or regular consultations.
Rancangan Pedoman Akuntansi dan Standar Operasional Prosedur (SOP) Penerimaan dan Pengeluaran Kas pada Taman Kanak-Kanak Cahaya Mutiara Sidabutar, Joy Darlene; Khairunnisa, Hera; Nasution, Hafifah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (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.0602.08

Abstract

Designing an accounting guidelines and standard operating procedures (SOP) pertaining to cash receipts and expenditures at TK Cahaya Mutiara is the aim of this study. The researcher uses a qualitative method with a case study approach and the ADDIE development model for accomplishing the goals of this study. This study used interviews, documentation, and observation, as data collection methods. Data reduction, data presentation, and conclusion drawing are all used in the data analysis techniques. This research produced a design of Accounting Guidelines that contains various information related to financial recording. In the meantime, the SOP includes the work steps associated with the entity's cash inflow and outflow procedure in accordance with the internal control concept.  The outcomes of the product's evaluation and socialization at the school showed that both items are useful for the entity's future use.  Future researchers are advised to implement, evaluate, and possibly improve the products.
Rancangan Pengendalian Internal Manajemen Risiko ISO 31000 Pengadaan Barang Jasa Badan Bahasa Rania Az Zahra; Michael Musyaffi, Ayatulloh; Nasution, Hafifah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (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.0602.10

Abstract

This study aims to design an internal control framework through risk management based on ISO 31000 in the procurement of goods and services at the Badan Pengembangan dan Pembinaan Bahasa. The research addresses the issues of ineffective internal control implementation and inadequate risk mitigation within the procurement process, with variables including internal control, risk management, and procurement of goods and services. A qualitative research method with a case study approach was employed, using purposive sampling to select three informants from relevant procurement and financial units. Data were collected through interviews, documentation, and observation. The findings reveal several weaknesses in risk assessment and control activities, particularly regarding inaccurate needs assessment, unclear technical specifications, and disturbances in the SPSE system. The study proposes an integrated internal control design based on the COSO framework, enhanced with ISO 31000 risk management principles to improve efficiency, accountability, and risk mitigation in procurement processes.
Analisis Efektivitas Penerbitan SP2DK dalam Meningkatkan Penerimaan Pajak di KPP Pratama Depok Cimanggis Yunisha Kurnia Akbar; Nasution, Hafifah; Respati, Dwi Kismayanti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (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.0602.09

Abstract

This study aims to analyze the effectiveness of the Request for Explanation of Data and/or Information (SP2DK) in increasing tax revenue at the Tax Service Office (KPP) Pratama Depok Cimanggis for the 2019-2024 period. This research uses a qualitative approach with primary and secondary data. The results of this study indicate that the implementation of SP2DK at KPP Pratama Depok Cimanggis for the last six years has not been effective, with a low contribution to total tax revenue. Various obstacles such as data validity, changes in taxpayer conditions, and uncooperative attitudes are the main obstacles. However, adaptive strategies such as environmental cooperation, payment facilitation, and transferring the process to audit have been implemented to optimize supervision and improve the effectiveness of SP2DK implementation.

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