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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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Perancangan Pos Pengelolaan Kas sebagai Sinkronisasi Pencatatan Kas pada Rumah Sakit XXX Maudy Shinta Maychella; Tri Hesti Utaminingtyas; Ratna Anggraini
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.0701.14

Abstract

This project aimed to design a Cash Management Standard Operating Procedure (SOP), a cash inspection report format, and a bank reconciliation format at Hospital XXX. The project addressed issues related to cash management procedures and the lack of supporting documents for cash inspection and bank reconciliation. Data were collected through interviews, observations, and documentation review and analysed using the PIECES framework, while the ADDIE methodology was applied through the Analysis, Design, and Development phases. The findings indicated the need for standardized guidelines and supporting documents to improve the consistency of cash management practices and documentation processes. Based on these findings, a Cash Management SOP, a cash inspection report format, and a bank reconciliation format were developed in accordance with the hospital’s operational conditions.
Kepuasan Pengguna dan Manfaat Coretax dalam Administrasi Perpajakan Digital Rezky Akbar Setyanto Putra; Tresno Eka Jaya; 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.0701.08

Abstract

The purpose of this study is to assess the Coretax Administration System's deployment success using the DeLone and McLean Information System Success Model. The study looks at how user happiness affects net benefits as well as how system, information, and service quality affect user satisfaction. Data gathered from surveys given to Coretax customers was used in a quantitative manner. The Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach was used to examine the data. The findings show that user satisfaction is positively and significantly impacted by system, information, and service quality. Additionally, net benefits are positively and significantly impacted by customer happiness. These results imply that enhancing system, information, and service quality can increase user satisfaction and optimize the advantages of implementing a digital tax system.
Pengaruh Kepemilikan Manajerial, Total Asset Turnover, dan Ukuran Perusahaan Terhadap Struktur Modal Safira Aura Cahyani; Tresno Eka Jaya; 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.0701.10

Abstract

Focusing on basic materials firms listed on the Indonesia Stock Exchange from 2022 to 2024, this research explores whether managerial ownership, asset turnover, and firm size affect capital structure decisions. Secondary data from annual reports were analyzed using panel regression on 120 observations drawn from 40 purposively selected companies. The empirical findings indicate that only firm size emerges as a significant determinant, while the other two variables fail to reach statistical significance. Consequently, the evidence points to firm size as the primary driver of capital structure in this sector, overshadowing managerial equity stakes and operational efficiency metrics.
Pengaruh Pengawasan Preventif, Pengawasan Detektif, dan Implementasi Strategi terhadap Efektifitas Pengendalian Anggaran Muhammad Fakhrul Muttaqien; I Gusti Ketut Agung Ulupui; 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.0701.06

Abstract

This study aims to determine the effect of Preventive Supervision, Detective Supervision and Strategy Implementation on the Effectiveness of Budget Control. This study uses primary data with the respondents being employees who are directly responsible for the preparation and absorption of the budget at the South Jakarta Mayor's Office. The population in this study was sampled using a saturated sampling technique. The number of respondents as many as 60 respondents. The data were tested using multiple regression models using the SPSS 25 application. The results of this study indicate that detective supervision and strategy implementation have a significant effect on the effectiveness of budget control, while preventive supervision has no effect on the effectiveness of budget control. It is hoped that further research will add or use other variables to test the effectiveness of budget control. In addition, increasing the sample by examining more than one mayor's office, in order to be able to examine more deeply the effectiveness of budget control, preventive supervision, detective supervision and strategy implementation in public sector accounting.
Analisis Penerapan Coretax dan Implikasinya pada Tingkat Kepatuhan Wajib Pajak Berbasis Tax Compliance: Slippery Slope Framework Ariyanto Telaumbanua; I Gusti Ketut Agung Ulupui; 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.0701.15

Abstract

This research investigates individual taxpayers' perceptions regarding the CoreTax system implementation using the Technology Acceptance Model (TAM) approach, while simultaneously analyzing its impact on taxpayer compliance through the Slippery Slope Framework (SSF). Utilizing a qualitative approach with a phenomenological design, data were gathered through observations, semi-structured interviews, and documentation involving a tax extension officer from the Regional Office of the Directorate General of Taxes (DJP) Banten and individual taxpayers experienced in both SIDJP and CoreTax. The findings reveal that CoreTax offers significant benefits, including automated data processing, integrated tax services, and streamlined administrative access within a single platform. Nevertheless, the perceived ease of use remains affected by technical constraints and varying levels of digital literacy among taxpayers. From the SSF perspective, CoreTax bolsters the power dimension through rigorous digital surveillance and nurtures the trust dimension via enhanced transparency and service quality. The synergy between these two dimensions ultimately fosters taxpayer compliance, emerging both voluntarily and through systematic enforcement.
Analisis Efektivitas dan Kontribusi BPHTB dan PBB-P2 Terhadap PAD Kota Bekasi 2019-2024 Adinda Zahra Fadila; Tresno Eka Jaya; Septi Nurmalita
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (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.0702.04

Abstract

This study analyzes the effectiveness and contribution of Land and Building Acquisition Duty (BPHTB) and Rural and Urban Land and Building Tax (PBB-P2) revenues to the Regional Original Revenue (PAD) of Bekasi City for the 2019-2024 period, and formulates optimization strategies through SWOT analysis. The data used are primary data from in-depth interviews with Bapenda officials, notaries/PPAT, taxpayers, and tax consultants, and secondary data on tax revenue targets and realizations. This study uses a descriptive method with a mixed-methods approach, combining effectiveness and contribution ratio analysis with qualitative SWOT analysis. The results show that: (1) BPHTB effectiveness averaged 99 percent (effective), while PBB-P2 effectiveness averaged 81 percent (fairly effective); (2) BPHTB contribution to PAD averaged 20 percent (moderate) and PBB-P2 contribution averaged 18 percent (poor); and (3) recommended strategies include optimizing tax digitalization, updating tax object data, strengthening inter-agency coordination, and improving taxpayer education and service accessibility.
Perancangan Standard Operating Procedure (SOP) Penatausahaan Pengadaan dan Persediaan Bahan Pangan: Studi Kasus Dapur BGN Cempaka Putih Timur 02 Shifa Aprilia; Tri Hesti Utaminingtyas; Ellis Annisa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (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.0702.07

Abstract

The BGN Kitchen at SPPG Cempaka Putih Timur 02 serves about 2,316 to 2,325 beneficiaries daily but, since starting operations in October 2025, has relied on general national guidelines rather than a unit-specific written Standard Operating Procedure (SOP) for procurement and inventory administration. This study designs a procurement and inventory SOP suited to the unit’s operational needs, using a qualitative approach adapted from Sugiyono’s Research and Development method: needs analysis, SOP design, and validation. Data were collected via observation and interviews with five key informants, then analyzed using open and axial coding. The study produced an SOP comprising four flowcharts — purchase authorization, receiving and inspection, inventory management, and stock opname/payment authorization/reporting — addressing gaps such as overlapping Accountant duties, inconsistent stock-opname responsibility, and missing standardized documents. Additional outputs include vendor evaluation forms, standardized transfer descriptions, contract retention, and digitalized stock cards, strengthening segregation of duties and accountability, consistent with Stewardship Theory.
Pengaruh Faktor Audit dan Karakteristik Perusahaan Terhadap Financial Restatement Nadya Annida; Ratna Anggraini; Hafifah Nasution
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (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.0702.01

Abstract

This study analyzes the predictive power of audit report lag, key audit matters (KAM) disclosure, firm size, and leverage toward financial restatement. Data compilation follows a quantitative path, utilizing secondary sources from audited annual disclosures of IDX-listed corporations in the infrastructure, basic materials, consumer cyclicals, and consumer non cyclicals sectors from 2023 to 2024. The final sample incorporates 364 enterprises, accumulating 728 firm-year observations selected via purposive sampling. Statistical estimations executed through logistic regression (IBM SPSS Statistics 29) show that audit report lag, KAM disclosure, and organizational size all have positive and significant impacts on the occurrence of financial restatement. Meanwhile, leverage does not play a significant role. These findings reinforce agency arguments that audit-related complexities and scale-driven transactions heavily influence financial reporting adjustments in emerging economies.
Pemenuhan Amanah Pengelolaan Kas Sesuai Standar Akuntansi Keuangan pada Masjid Al-Huda Hafiz Surya Chandra Izwandi; Choirul Anwar; Ayatulloh Michael Musyaffi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (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.0702.09

Abstract

This applied study aims to develop a web-based cash management prototype for Masjid Al-Huda. The study addresses manual cash records, the absence of written procedures, unstructured transaction archives, and limited access to financial information for congregants. The prototype was developed using a partial Rapid Application Development approach through requirements planning, system design, and development. Data were obtained through observation, interviews with mosque administrators, and review of available cash records. The result is a localhost-based prototype that supports cash receipt and disbursement recording, cash recapitulation, cash flow report generation, document management, and public-information pages. The cash procedures and flowcharts were used as the procedural basis for the system design. Limited testing with the mosque treasurer indicated that the main functions were aligned with initial user needs, with improvement suggestions for account codes and transaction-category filters.
Perancangan dan Pembangunan Website Manajemen Kas pada BUMDes Megamendung Jaya Faldi Azwar; Choirul Anwar; Ayatulloh Michael Musyaffi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (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.0702.06

Abstract

This study aims to design and develop a web-based cash management system for BUMDes Megamendung Jaya, a village-owned enterprise in Bogor Regency, West Java, that manages five business units: a health clinic, a coffee house, a tourism division, camping-equipment rental, and an internet service unit. The problem addressed is that cash recording is still performed manually and separately across units, causing input errors, delayed reporting, and limited public access to performance information. This study applies a Research and Development (R&D) method using the System Development Life Cycle (SDLC) with a Waterfall model, covering requirements analysis, system design, implementation, testing, and evaluation. Data were collected through observation, interviews with the BUMDes director, and documentation of existing cash-recording formats. The system was built with PHP (Laravel), Bootstrap, and MySQL, and produces cash receipt and disbursement records, automatically generated cash reports referring to the Financial Accounting Standards for Private Entities (SAK EP), and a public performance dashboard.

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