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Ardyan Firdausi Mustoffa
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ardian@umpo.ac.id
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JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio
Published by Universitas Muhammadiyah Ponorogo
ISSN : 28081234     EISSN : 2808098X     DOI : ttps://doi.org/10.24269/japp
Core Subject : Economy,
Economics, Econometrics & Finance
JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di Jurnal Akuntansi meliputi hasil penelitian ilmiah asli (prioritas utama), artikel ulasan ilmiah yang bersifat baru (tidak prioritas), serta hasil kajian dalam bidang akuntansi. JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio menerima manuskrip atau naskah artikel dalam bidang kajian Akuntansi dari berbagai kalangan akademisi dan peneliti baik nasional maupun internasional. Cakupan bidang kajian di bidang Akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 4 No 2 (2024): Agustus" : 5 Documents clear
Pengaruh Literasi, Pengelolaan, dan Inklusi Keuangan Terhadap Kinerja Keuangan Umkm Digital Printing di Ponorogo Arifai, Abdul Azis; Rapini, Titi; Wahyuningsih, Dwi Warni
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 4 No 2 (2024): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v4i2.11079

Abstract

This study explores the understanding of personal finance, management, and access to financial services impact the performance of 31 digital printing SMEs in Ponorogo. Thirty business owners were surveyed, and the data was examined using regression. The findings show that financial literacy and management do not significantly affect performance, but financial inclusion does. The F-test confirms that all three factors together influence the businesses' financial performance. Keywords: Financial Literacy, Financial Management, Financial Inclusion, and Financial Performance
Pengaruh Green Accounting, Intellectual Capital, dan Kinerja Keuangan Terhadap Nilai Perusahaan: Good Corporate Governance Sebagai Moderasi Lelita, Renata Rosa; Hariyani, Diyah Santi; Wijaya, Anggita Langgeng
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 4 No 2 (2024): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v4i2.12233

Abstract

Research purposes for know influence Green Accounting, Intellectual Capital, and Performance Finance on Company Value with Good Corporate Governance as variable moderation. Research This done in the company mining sector energy listed on the IDX for the period 2019 – 2023. The data used is secondary data in the form of Annual Report and Sustainability Report period 2019-2023 accessed through www.idx.co.id  as well as accessed from each company. Population study This own as many as 76 companies. The sampling technique sample use purposive sampling method so that obtained sample as many as 22 companies. The method used that is approach quantitative with use technique analysis multiple linear regression and moderated regression analysis (MRA). The data was processed with using the SPSS version 26 program. Research results This is Green Accounting has a significant negative effect on Company Value, Intellectual Capital has a significant positive effect on Company Value, Financial Performance has a significant negative effect on Company Value, Good Corporate Governance (GCG) can strengthen the relationship between Green Accounting and company value, Good Corporate Governance (GCG) cannot strengthen the relationship between Intellectual Capital and company value, Good Corporate Governance (GCG) can strengthen the relationship between Financial Performance and company value. Keywords: Green Accounting, Intellectual Capital, Financial Performance, Company Value, Good Corporate Governance.
Pengaruh Enterprise Risk Management dan Intellectual Capital Terhadap Kinerja Perusahaan Manufaktur pada Bursa Efek Indonesia Tahun 2020 – 2023 Sari, Kristina Diana; Marsiwi, Dwiati; Ardiana, Titin Eka
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 4 No 2 (2024): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v4i2.12234

Abstract

This study examines the influence of Enterprise Risk Management (ERM) and Intellectual Capital (IC) on the performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The research is motivated by the significant challenges faced by manufacturers amid the COVID-19 pandemic, which impacted production, revenue, and overall corporate performance. The study aims to explore how ERM implementation and the management of intellectual capital affect firm performance, considering firm size as a control variable.A quantitative research method with multiple linear regression analysis was applied using secondary data from annual financial reports of manufacturing companies listed on IDX. The sample consisted of 223 observations selected via purposive sampling, after excluding outliers. Data processing utilized SPSS software, accompanied by classical assumption tests such as normality, multicollinearity, and autocorrelation tests to validate the regression model. Findings reveal that ERM positively and significantly impacts firm performance, while IC shows a negative yet significant influence. Firm size also has a positive and significant effect. The regression model accounts for 43.4% of the variance in firm performance, indicating the critical role of risk management, intellectual capital, and firm size in shaping manufacturing firms’ performance during and after the COVID-19 period. Keywords: Enterprise Risk Management, Intellectual Capital, Firm Size, Firm Performance, Manufacturing Companies, Indonesia Stock Exchange
Analisis Efisiensi, Efektivitas dan Kontribusi Pajak Daerah Serta Retribusi Daerah Terhadap Pendapatan Asli Daerah (Studi Kasus pada Kabupaten Ponorogo Tahun 2020 - 2024) Mardika Putra, Bagas; Zulfa Wafirotin, Khusnatul; Wijayanti, Iin
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 4 No 2 (2024): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v4i2.12319

Abstract

This study aims to analyze the efficiency, effectiveness, and contribution of regional taxes and levies to Regional Original Income (PAD) in Ponorogo Regency. The data in this study are secondary data in the form of the Regional Revenue and Expenditure Budget Realization Report (LRAPBD) of Ponorogo Regency for 2020-2024. The data analysis method in this study uses a quantitative descriptive method with analytical tools in the form of efficiency analysis, effectiveness analysis, and contribution analysis. The results of the analysis of the efficiency of regional taxes in Ponorogo Regency in 2020-2024 are on average very efficient with an average efficiency percentage of 4.24%. The results of the analysis of the efficiency of regional levies in Ponorogo Regency in 2020-2024 are on average very efficient with a percentage of 2.95%. The results of the analysis of the effectiveness of regional taxes in Ponorogo Regency in 2020-2024 are on average very effective with an average efficiency percentage of 113.20%. The results of the analysis of the effectiveness of regional levies in Ponorogo Regency in 2020-2024 are on average categorized as effective with a percentage of 99,91%. The results of the analysis of regional tax contributions to the Regional Original Income (PAD) of Ponorogo Regency in 2020-2024 are on average very good with an average contribution percentage of 32.28%. The results of the analysis of the contribution of regional levies to the Regional Original Income (PAD) of Ponorogo Regency in 2020-2024 are on average classified as insufficient with an average contribution percentage of 15.80%.
Analisis Penerapan Sistem Informasi Akuntansi Penggajian Pegawai Negeri Sipil(PNS) dengan Aplikasi SIPD Pada Dinas Pengendalian Penduduk dan Keluarga Berencana Kab. Ponorogo Ayu Shintya, Nella; Nila Ayuntika, Riza Dessy
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 4 No 2 (2024): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v4i2.12335

Abstract

Sistem informasi akuntansi penggajian merupakan salah satu komponen penting dalam pengelolaan keuangan, karena berperan signifikan dalam menjamin ketepatan, ketertiban, dan akuntabilitas pembayaran gaji pegawai. Penelitian ini meneliti sistem akuntansi penggajian Pegawai Negeri Sipil (PNS) dengan aplikasi SIPD (Sistem Informasi Pemerintah Daerah) pada Dinas Pengendalian Penduduk dan Keluarga Berencana Kab. Ponorogo. Penelitian ini menggunakan pendekatan kualitatif dengan metode pengumpulan data melalui observasi langsung, wawancara, serta dokumentasi pada instansi terkait. Penelitian ini bertujuan untuk menganalisis penerapan Sistem Informasi Akuntansi (SIA) penggajian Pegawai Negeri Sipil (PNS) dengan menggunakan aplikasi Sistem Informasi Pemerintahan Daerah (SIPD) pada Dinas Pengendalian Penduduk dan Keluarga Berencana Kab. Ponorogo. Hasil penelitian menunjukkan bahwa penerapan SIPD dalam sistem penggajian PNS di DPPKB Kabupaten Ponorogo telah mendukung proses penggajian yang terstruktur dan sesuai dengan regulasi yang berlaku. Namun demikian, masih terdapat beberapa kendala teknis. Dengan demikian, penggunaan SIPD terbukti memberikan kontribusi positif terhadap akuntabilitas dan transparansi pengelolaan penggajian PNS, meskipun dibutuhkan upaya berkelanjutan untuk meningkatkan kualitas pelaksanaannya. Kata Kunci: Sistem Informasi Akuntansi, Penggajian PNS, Aplikasi SIPD

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