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 
Analisis Persepsi Kebijakan PPN PMSE, Kenaikan PPN dan Harga Produk Terhadap Keputusan Pembelian Netflix Husna, Qonita Af'idatul; Pahala, Indra; 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.0602.11

Abstract

This study aims to analyze the effect of the PPN PMSE policy, PPN increase, and product prices on Netflix purchasing decisions in Indonesia. The implementation of PPN on Electronic System Trading (PMSE), which affects the price of digital services, including Netflix, forms the background of this study. The method used is quantitative with multiple linear regression analysis to test the relationship between these variables. The results indicate that perceptions of the PPN PMSE policy and PPN rate increases significantly influence purchasing decisions, while perceptions of product prices also affect consumer decisions. Practically, companies need to provide clear information about the impact of tax policies on product prices so that consumers understand their contribution to national development. Additionally, companies should design more transparent marketing strategies. Further research is recommended to explore other factors influencing digital service purchase decisions and the impact of price and product quality in the context of digital services.
Perancangan Standar Operasional Prosedur (SOP) Pengelolaan Dana Bantuan Operasional Penyelenggaraan (BOP) pada Raudhatul Athfal Aprilia, Fadia Julfa; Ulupui , I Gusti Ketut Agung; Nindito, Marsellisa
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.0602.12

Abstract

This study aims to design a Standard Operating Procedure (SOP) for the management of Operational Assistance Funds (BOP) at Raudhatul Athfal (RA) Al Jabbaar. The research addresses issues related to the planning, submission, utilization, and financial accountability of BOP funds that are often not aligned with the technical guidelines due to limited understanding. Using a qualitative descriptive method and the ADDIE development model (limited to the stages of Analysis, Design, and Development), data were collected through interviews and direct observation involving the school principal and treasurer. The study produced four SOP flowcharts related to the planning (RKARA), submission, management, and accountability of BOP funds. These SOPs are expected to improve efficiency, effectiveness, and compliance with regulations at RA Al Jabbaar. 
Peran Akuntabilitas dan Transparansi dalam Pengelolaan Anggaran di Sekretariat Daerah Kabuapten Sumedang Juliyanti, Indri; Zakaria , Adam; 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.0602.13

Abstract

This study ains to analyze the role of accountability and transparency in budget management at the Regional Secretariat of Sumedang Regency. A qualitative descriptive method was applied, with data collected through in-depth interviews and document analysis. NVivo 12 software was used to identify dominant themes and patterns in the data. Accountability is demonstrated through regular reporting—such as LKIP, LPPD, and LKPJ—and supervision by the Inspectorate and Regional House of Representatives (DPRD). Transparency is reflected in the open disclosure of budget information and the use of digital systems like SIPD. However, challenges remain, including limited human resources, delays in reporting, and underutilization of public information platforms. The study recommends strengthening information systems and enhancing personnel capacity.
Pengaruh Proporsi Dewan Komisaris Independen, Profitabilitas, Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Muhammad Rizqi Ramadhan; Armeliza, Diah; Sumiati, Ati
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.0602.14

Abstract

This research aims to empirically examine the determinants of Corporate Social Responsibility (CSR) disclosure. Specifically, this study analyzes the influence of governance mechanisms (proportion of independent commissioners), financial performance (profitability), and company characteristics (company size) on the level of CSR transparency. Using a quantitative approach, this study analyzes panel data from 43 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period (a total of 129 observations). Secondary data were collected from annual reports and sustainability reports. The level of CSR disclosure, as the dependent variable, was measured using a 50-item index from SEOJK No. 16/SEOJK.04/2021, and analyzed using a panel data regression model. The results of the F-test (Goodness of Fit) confirmed that the regression model used in this study was fit for further analysis. However, a partial analysis (t-test) yielded nuanced findings, namely that only company size was shown to have a positive and significant effect, confirming that larger companies tend to be more transparent. In contrast, the proportion of independent commissioners and profitability were found to have no significant impact. Therefore, it can be concluded that in the context of the Indonesian energy sector, operational scale is the primary driver of CSR transparency, while the effectiveness of independent board oversight and financial capacity are not proven to be determining factors.
Pengaruh Modal Intelektual, Efisiensi Operasional, dan Pengeluaran R&D terhadap Financial Distress dengan Usia Perusahaan sebagai Variabel Moderasi Alvin Jeryanto; Rida Prihatni; Dwi Handarini
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.0602.15

Abstract

This study aims to examine the effect of intellectual capital, operational efficiency, and research and development (R&D) expenditure on financial distress, with firm age as a moderating variable. The study focuses on primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. A purposive sampling method was applied, and panel data regression analysis was conducted using EViews 13. The results show that intellectual capital has no significant effect on financial distress. Meanwhile, both operational efficiency and R&D expenditure have a negative and significant effect on financial distress. Furthermore, firm age does not significantly moderate the relationships between intellectual capital, operational efficiency, or R&D expenditure and financial distress. These findings emphasize the importance of efficient operations and sustained innovation efforts in mitigating financial distress, while indicating that firm age does not play a moderating role in these relationships.

Page 23 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