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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 269 Documents
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Analisis Pengendalian Internal Kas Berbasis Kerangka COSO pada BUMDes Kalimas Siti Rizki Khaerunnisa; Ayatulloh Michael Musyaffi; Petrolis Nusa Perdana
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.01

Abstract

This study aims to analyze internal cash control at BUMDes Kalimas based on the COSO framework. The study focuses on five components of internal control: control environment, risk assessment, control activities, information and communication, and monitoring activities. This research used a qualitative case study approach. Data were collected through interviews and documentation involving the Head of BUMDes, Treasurer, Supervisor, Village Head, and Village Treasurer selected using purposive sampling. The data were analyzed using thematic analysis. The results show that internal cash control at BUMDes Kalimas has generally been implemented adequately through SOPs, authorization procedures, reconciliation, reporting, and monitoring activities. However, risk assessment has not been conducted systematically, and financial recording is still performed manually, creating potential recording errors   Keywords: BUMDes, cash management, COSO, internal control, BUMDes governance.
Pengaruh Free Cash Flow, Capital Intensity, dan Firm Size terhadap Financial Distress Nabil Muzhaffar; Ati Sumiati; Muhammad Yusuf
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.04

Abstract

This study analyzes the effect of Free Cash Flow, Capital Intensity, and Firm Size on Financial Distress risk through the financial health level of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Using purposive sampling, transform and outlier 184 companies with 449 observations were selected and analyzed through panel data regression using EViews 13. The results show that Free Cash Flow and Firm Size have a negative and significant effect on Financial Distress risk, while Capital Intensity has a positive effect, mediated through corporate financial health. These findings suggest that management should optimize free cash flow, leverage firm size efficiently, and plan asset investment in a measured and productivity-oriented manner to reduce the risk of Financial Distress.
Pengaruh Kinerja Lingkungan, Pengungkapan Emisi Karbon, dan Board Gender Diversity terhadap Nilai Perusahaan Alisha Ardiningrum; Muhammad Yusuf; Gentiga Muhammad Zairin
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.05

Abstract

This study examines the effect of environmental performance, carbon emission disclosure, and board gender diversity on firm value. A quantitative approach was employed using secondary data from annual reports, sustainability reports, and stock price data of energy, basic materials, and industrial companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. Panel data regression analysis was conducted using EViews 13. The results show that environmental performance and board gender diversity have no significant effect on firm value, while carbon emission disclosure has a negative and significant effect. These findings indicate that investors have not considered environmental performance and board gender diversity as primary investment factors, whereas carbon emission disclosure is perceived as a signal of regulatory risk and energy transition costs that reduce firm value. The study is limited by sector coverage, observation period, and variable proxies. Future research should expand the sample, observation period, and environmental measurement standards.
Analisis Kontribusi dan Strategi Pengelolaan Badan Usaha Milik Desa (BUMDes) Lambangsari dalam Meningkatkan Pendapatan Asli Desa Dwi Ratna Sari; Petrolis Nusa Perdana; Rochma Sudiati
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.11

Abstract

Village-Owned Enterprise (BUMDes) was established by the government with a focus on managing village potential to increase Village Original Revenue (PADes). However, in practice, various problems have caused the performance of BUMDes to remain suboptimal. This study aims to analyze the contribution of BUMDes to PADes and to formulate management strategies for BUMDes. The research employed a descriptive quantitative method using secondary data from the Village Budget Realization Reports (APBDes) Lambangsari for the period 2022–2025, as well as primary data obtained through interviews. The results of this study indicate that the contribution provided by BUMDes Lambangsari to PADes remains fluctuating and tends to be less than optimal.
Perancangan Standar Operasional Prosedur (SOP) dan Pedoman Akuntansi Pengelolaan Kas pada Raudhatul Athfal Nurul Amal Bekasi Timur Nazila Alvi Ramadhani; Ayatulloh Michael Musyaffi; Aji Ahmadi Sasmi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.03

Abstract

This study aims to design Standard Operating Procedures (SOP) and accounting guidelines for cash management at Raudhatul Athfal Nurul Amal Bekasi Timur. The study addresses problems related to cash management, including manual cash recording, unorganized transaction documentation, and the absence of written procedures for cash receipts and disbursements. This research employed a Research and Development (R&D) method using the ADDIE model, limited to the analysis, design, and development stages. Data were collected through interviews, observations, and documentation involving school management personnel. The analysis stage utilized the PIECES framework to identify institutional needs and problems. The study resulted in two products: a cash management SOP and accounting guidelines. The SOP provides procedures for cash receipts and disbursements, while the accounting guidelines include account classifications, journal illustrations, and Excel-based recording formats. The products were considered useful and appropriate for supporting more structured and accountable cash management activities.
Perancangan Sistem Terintegrasi untuk Otomatisasi Perhitungan PPh Pasal 21 Muhammad Jeasen Allan Budy Kusuma; Diah Armeliza; Tresno Eka Jaya
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.07

Abstract

This study aims to design an integrated Microsoft Excel-based system for automating Article 21 Income Tax calculations at PT XYZ. The problem addressed is the difference between internal company calculations and tax consultant calculations due to unintegrated spreadsheets, inconsistent input data, and manual reconciliation. This study applies a Research and Development method using the System Development Life Cycle with a Waterfall model. Data were collected through observation, interviews, and documentation of payroll and tax processing activities. The result is an integrated Excel system containing employee data, income components, deductions, PTKP status, effective tax rate tables, monthly calculations, annual recapitulation, 1721-A1 support, and CSV reporting output for Coretax DJP import. The system improves calculation consistency, supports annual reconciliation, reduces input errors, and prepares structured tax reporting data.
Rancang Bangun Sistem Informasi Akuntansi (SIA) Kas Non-BOS Pada SMP Bahagia Yayasan Al Falah Rawamangun Anisa Putri Isnaini; Hera Khairunnisa; Rochma Sudiati
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.12

Abstract

This project aimed to design an Accounting Information System (AIS) for non-BOS cash receipts and disbursements at SMP Bahagia Yayasan Al Falah Rawamangun using Microsoft Excel integrated with Visual Basic for Applications (VBA). The system was developed using the Waterfall method through the requirement analysis, design, implementation, and verification stages. The findings showed that non-BOS cash management was still manual, cash disbursements were not systematically documented, and financial reporting was delivered verbally. The developed AIS automates transaction recording, generates general ledger, cash and bank, and cash balance reports, and includes a student payment management feature. System testing confirmed that all functions met user requirements. The system improves recording and reporting, increases the treasurer’s efficiency, and supports transparency and accountability in school financial management. However, it is limited to non-BOS cash management and has not been integrated with the BOS fund management system.  
Penyusunan Laporan Keuangan Berbasis Microsoft Excel Sesuai SAK EP dan ISAK 335 Pada Masjid Jami' Al Muhajirin Tangerang Muhammad Raihan Nur Ma'ruf; Hafifah Nasution; Putri Haryani
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.13

Abstract

This project focuses on developing a Microsoft Excel-based financial reporting template for Masjid Jami’ Al Muhajirin Tangerang by referring to SAK EP and ISAK 335. The development process adopted the FAST model, while the existing problems were examined through the PIECES framework. The required information was collected from interviews, field observations, and supporting documents, such as the mosque’s 2025 financial records, fixed asset data, and organizational structure. The output of this project is an integrated Excel template that supports master data management, transaction entry, fixed asset recording, supporting schedules, and the preparation of financial reports. The reports generated include comprehensive income, changes in net assets, financial position, cash flows, and notes to the financial statements. In addition, a user guide was prepared to support the Treasurer, Secretary, and Head of DKM in using the template independently, allowing the mosque’s financial administration to continue consistently even when management changes occur.
Pengaruh Struktur Modal, Likuiditas, dan Operating Efficiency Ratio terhadap Kinerja Keuangan Vina Ayu Naafilah; Ratna Anggraini; Surya Anugrah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.02

Abstract

The financial performance of transportation and logistics companies is affected by capital structure, liquidity, and operational efficiency. This study aims to analyze the influence of these variables on the financial performance of transportation and logistics companies listed on the Indonesia Stock Exchange from 2018 to 2024. Return on Assets (ROA) is used to measure financial performance, while the Debt to Equity Ratio (DER), Current Ratio (CR), and Operating Efficiency Ratio (BOPO) represent capital structure, liquidity, and operational efficiency, respectively. A quantitative research design was applied using secondary data collected from annual financial statements. The sample consisted of 90 firm-year observations, which were analyzed using panel data regression with EViews 13. The results show that capital structure and liquidity positively and significantly affect financial performance, whereas operational efficiency has a significant negative effect. Therefore, effective debt management, sufficient liquidity, and improved cost efficiency are essential for strengthening profitability and achieving sustainable financial performance.
Pengaruh Leverage, Arus Kas Operasi, dan Capital Intensity terhadap Financial Distress Sabrina Nurhaliza; Etty Gurendrawati; Diah Armeliza
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.09

Abstract

This research examines the effects of leverage, operating cash flow, and capital intensity on financial distress in property and real estate companies listed on the Indonesia Stock Exchange during 2022–2024. Financial distress is measured using the modified Altman Z-Score for emerging markets. The sample was selected through purposive sampling, and the data were analyzed using panel regression with the random effect model. The results indicate that leverage and capital intensity positively influence financial distress, whereas operating cash flow negatively influences financial distress. These findings support the trade-off theory, suggesting that effective debt management, strong operating cash flow, and appropriate investment in fixed assets are important for maintaining a company’s financial stability and reducing the risk of financial distress.

Page 25 of 27 | Total Record : 269

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