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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 267 Documents
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Pengaruh Biaya Lingkungan, Perputaran Modal Kerja dan Tangibility terhadap Kinerja Keuangan Nafisah Awalia; Ratna Anggraini; Putri Haryani
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.0702.03

Abstract

This study aims to analyze the effect of environmental costs, working capital turnover, and tangibility on financial performance. This study employed a quantitative research method with a population consisting of companies in the basic materials sector. The sample comprised 35 companies selected using the purposive sampling method. The data were analyzed using panel data regression with E-Views version 13. The results indicate that environmental costs and working capital turnover have no significant effect on financial performance. In contrast, tangibility has a negative and significant effect on financial performance. These findings suggest that environmental cost allocation and working capital management have not yet become the primary factors in improving the financial performance of basic materials companies, whereas a higher proportion of fixed assets tends to reduce financial performance.
Optimalisasi Akuntanbilitas Masjid At-Thaibah Melalui Laporan Keuangan dengan Ms. Excel Berdasarkan ISAK 335 Anggi Novia Fitriani; Ayatulloh Michael Musyaffi; Eka Septariana Puspa
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.0702.02

Abstract

This study aims to optimize the accountability of At-Thaibah Mosque by developing financial statements using Microsoft Excel based on ISAK 335. The problem identified was that the mosque’s financial recording was still limited to simple cash inflow and outflow records, so it had not presented comprehensive financial information. This study used the Research and Development (R&D) method with the Waterfall model, consisting of analysis, design, implementation, verification, and maintenance stages. Data were collected through observation, interviews, and documentation. The result is an integrated Microsoft Excel-based financial reporting template that produces five financial statements according to ISAK 335. The template improves recording order, reporting efficiency, transparency, and financial accountability at At-Thaibah Mosque.
Analisis Efektivitas Dan Kontribusi Pengelolaan Penerimaan Negara Bukan Pajak (PNBP) pada Sekretariat Jenderal Kementerian Pertanian Fatimah Ahmad; Tresno Ekajaya; Surya Anugrah
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.0702.08

Abstract

Non-Tax State Revenue (PNBP) must be managed effectively as a major source of state revenue outside taxation. This study analyzes PNBP effectiveness, the contribution of each PNBP source, supporting and inhibiting factors, and optimization strategies at the Secretariat General of the Ministry of Agriculture for 2023-2025. A mixed-method sequential explanatory design combined quantitative ratio analysis with qualitative thematic analysis using NVivo, based on interviews with three informants. Results show PNBP effectiveness consistently falls into the Very Effective category, averaging 132.26%, highest in 2025 (151.02%) and lowest in 2023 (126.17%). Administration and Law Enforcement Revenue is the most dominant source (68.72%, Very Good), followed by Revenue from Sales and State Asset Management, categorized as Moderate (25.61%), while four remaining sources are Very Poor. Supporting factors include asset commitment and digitalization; inhibiting factors include limited human resources and bureaucratic approval. The study recommends digitalization, diversification, cooperation modernization, and stronger oversight.
Analisis Penerapan Sistem Coretax dalam Mendukung Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi di PT X Puji Lestari; Tresno Eka Jaya; Rochma Sudiati
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.0702.05

Abstract

This study examines how coretax is applied to Article 21 Income Tax administration and reporting at PT X, focusing on user perceptions and system performance. A qualitative case study was conducted using semi-structured interviews, closed questionnaires, observation, and document review. Four informants and twenty-two individual taxpayers with direct experience of coretax participated in the study. Interview findings were processed through data reduction, data presentation, and verification, while questionnaire responses were summarized descriptively. The findings indicate that coretax is used across employee data management, electronic withholding slip preparation, periodic tax reporting, and annual return support. Integrated tax information helps simplify administrative work and provides useful reporting data. Nevertheless, unstable access, slow response, and users' dependence on assistance remain notable obstacles. Strengthening technical reliability, service responsiveness, and practical user guidance is necessary to support more independent and accurate tax compliance.
Pengaruh Mekanisme GCG, Kinerja Keuangan, dan Umur Perusahaan terhadap Pengungkapan Sustainability Report Akhmad Faizhal; Ratna Anggraini; Muhammad Yusuf
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.0702.12

Abstract

This study aims to analyze the influence of independent commissioners, audit committees, profitability, and firm age on sustainability report disclosure. This study uses a quantitative method with energy sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period as the analysis unit. The data in this study uses secondary data taken from financial reports and sustainability reports obtained through the IDX website and the company's official website. The sample was selected using purposive sampling with a final number of observations of 163. This study uses panel data regression to investigate the relationship between independent variables and sustainability report disclosure using Eviews 13 software. The study’s findings demonstrates that independent commissioners and audit committees have no significant effect on sustainability report disclosure. Furthermore, profitability has a significant negative effect on sustainability report disclosure. In the meanwhile, firm age has a positive effect on sustainability report disclosure.
Efektivitas dan Kontribusi Pajak Daerah dalam Meningkatkan Pendapatan Asli Daerah Kota Bekasi Kayla Jasmine Andira; Etty Gurendrawati; Muhammad Yusuf
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.0702.11

Abstract

This study aims to analyze the effectiveness and contribution of Certain Goods and Services Tax (PBJT) on Arts and Entertainment Services, Parking Services, and Rural and Urban Land and Building Tax (PBB-P2), as well as to examine the optimization efforts implemented by the Bekasi City Regional Revenue Agency (Bapenda) to increase local tax revenue. A simple mixed-methods approach was employed by combining descriptive quantitative analysis and a qualitative case study. The research involved officials of the Bekasi City Regional Revenue Agency and selected taxpayers using purposive sampling. The findings indicate that the effectiveness of the three tax categories varied across the study period, while the contribution of PBJT remained relatively low compared to PBB-P2. The study also found that Bapenda optimized tax revenue through field supervision, taxpayer outreach, tapping box installation, and tax incentive programs to improve compliance and regional revenue.
Rancang Bangun Aplikasi Laporan Keuangan Yayasan NHR Berdasarkan SAK EP dan ISAK 335 Mustofa Haqmaliah; Hera Khairunnisa; Umi Widyastuti
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.0702.10

Abstract

This study aims to design and build a local web-based application that prepares the financial statements of Nur Hidayah Rusmaniah Foundation, an Islamic education foundation managing three units whose finances were previously recorded manually without a standardized accounting cycle. The application applies SAK EP for recognition and measurement and ISAK 335 for the presentation of five financial statement components. Development followed the Modified Waterfall with Prototyping method, combined with the ADDIE model to produce a guidance module for a treasurer without an accounting background. Data were collected through in-depth interviews, document analysis, and literature study. Testing consisted of batch-based dummy testing with historical transactions, Black Box Testing, and a user understanding test. The application generated all five statements required by ISAK 335 with results identical to manual reconstruction, passed every functional scenario, and the revised module enabled the treasurer to begin operating the system independently.

Page 27 of 27 | Total Record : 267

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