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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 70 Documents
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Pengaruh Efektivitas Penerapan Standar Akuntansi Pemerintahan (SAP) dan Penerapan Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) Terhadap Kualitas Laporan Keuangan Pemerintah Kota Madiun Tahun 2021 Rahmadhani, Iin; Hartono, Arif; Eka Ardiana, Titin
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 5 No 1 (2025): Februari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v5i1.6661

Abstract

This study aims to analyze the effect of the Effectiveness of Application of Government Accounting Standards (SAP) and Regional Financial Management Information Systems (SIPKD) on the Quality of Financial Reports for the Madiun City Government in 2021. This research is classified as a quantitative study. The population in this study were all secretaries and treasurers of the finance sub-section at the Madiun City SKPD office. The technique of determining the sample with Total Sampling, where the number of samples is equal to the population. The number of samples in this study were 52 respondents where the entire population was used as the research sample. The method of data analysis in this study is multiple linear regression analysis with the help of SPSS version 25. The partial results of the study show that the effectiveness of applying government accounting standards and regional financial management information systems has a significant positive effect on the quality of financial reports. Simultaneously the Effectiveness of Application of Government Accounting Standards and Regional Financial Management Information Systems has a significant positive effect on the Quality of Financial Reports. Keywords: Government Accounting Standards (SAP), Regional Financial Management Information System (SIPKD), Quality of Financial Reports
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 EPS, PER, ROA, dan Firm SIze terhadap Return Saham pada perusahaan Food and Beverage yang terdaftar di BEI thaun 2020-2023 Sari, Ninuk Kartika
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 5 No 1 (2025): Februari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v5i1.12151

Abstract

This study aims to analyze the effect of Earning Per Share (EPS), Price Earning Ratio (PER), Return On Assets (ROA), and Firm Size on stock returns in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The research method used is quantitative with a purposive sampling approach, so that 15 companies are obtained as research samples. Secondary data was collected from the annual financial statements and stock prices of the companies concerned. Data analysis was carried out using multiple linear regression with the help of SPSS version 29 software. The results showed that partially, EPS, ROA, and Firm Size variables did not have a significant effect on stock returns, while PER had an effect but was not significant. Simultaneously, the four independent variables also have no significant effect on stock returns. Keywords : Earning Per Share, Price Earning Ratio, Return On Assets, Firm Size, Return Saham, Food and Beverage, Bursa Efek Indonesia
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
Perbandingan Harga Pokok Produksi Menggunakan Metode Full Costing Dan Variable Costing Pada UMKM Batik Mukti Rahayu Rochayani, Siska; Farida Ulfah, Ika
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 5 No 1 (2025): Februari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v5i1.12281

Abstract

This study aims to compare the calculation of Cost of Goods Sold (COGS) using the full costing and variable costing methods. Cost of Goods Sold (COGS) is the total cost incurred during the production process, which includes raw materials, direct labor, and overhead costs to support production activities. The object of the study was Batik Mukti Rahayu, located in Magetan Regency, a business engaged in the batik industry and facing challenges in calculating costs accurately. This study was conducted in July 2025 with a quantitative descriptive approach. Data collection techniques used were interviews and documentation of the production process and business financing. The data obtained were analyzed by calculating Cost of Goods Sold (COGS) using both methods and then comparing the calculation results. The results showed that the full costing method produced a higher Cost of Goods Sold (COGS) value than the variable costing method. This difference was caused by differences in the treatment of fixed costs in each method. The full costing method is considered more relevant for long-term pricing, while the variable costing method is more suitable for short-term decision making. These findings are expected to serve as a reference for business actors in choosing the appropriate cost calculation method, as well as contributing to more effective cost management and pricing strategies. Keywords: Cost of Goods Sold, Full Costing, Variable Costing, Batik Mukti Rahayu, Pricing                          Strategy
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
Analisis Perhitungan Harga Pokok Proses Di Pabrik Tahu UD Ping Jaya Kupang Tahu, Maria Yonita; Reinha Madia, Mariza Alfanda; Putri Jhonny, Melani; Lodang Manuk, Patrcia; Arlinda Dethan, Risni; Usfunan, Reyfenston; Jenanut, Skolastika; Maristha Serang, Syallomita; Bembot, Theresia Arthamevia; Leonisa Gasper, Theresia; Elfrida Owa, Yuliana
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 5 No 1 (2025): Februari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v5i1.12819

Abstract

This study aims to calculate the Cost of Goods Sold (COGS) at the UD Ping Jaya Tofu Factory using the process costing method. This method is used because the production process is mass-produced, repetitive, and produces a homogeneous product. Production cost data for October 2025 includes raw material costs of Rp111,000,000, direct labor costs of Rp17,000,000, and factory overhead costs of Rp28,520,000, resulting in a total cost of Rp156,520,000. The calculation was performed using equivalent units and cost per unit. The results show equivalent units of 10,400 kg for raw materials, 10,160 kg for direct labor, and 10,240 kg for overhead, based on 10,000 kg of finished product and 400 kg of work-in-process product. The COGS obtained is Rp15,131.44 per kilogram. Raw material costs are the largest component, contributing 70.9% of total costs. These results provide an accurate basis for the company in determining selling prices and controlling costs, while also proving that the process costing method is effectively applied at UD Ping Jaya. Keywords: Cost of Goods Sold, Cost of Goods Sold, Production Cost, Equivalent Units, Tofu Factory.
Kualitas Pemahaman Pelayanan dan Kepuasan Wajib Pajak setelah Penggunaan Coretax System Elvina, Santi; Ari Pertiwi, Dwi
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 5 No 1 (2025): Februari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v5i1.12868

Abstract

Digital transformation in tax administration encourages the implementation of more integrated information technology through the use of the Coretax System. This system is designed to improve efficiency, accuracy, and transparency in the tax process, as well as facilitate taxpayers in fulfilling their tax reporting and payment obligations. This study aims to determine the quality of service understanding and taxpayer satisfaction levels after the implementation of the Coretax System. The method used in this study is a qualitative descriptive method with data collection techniques such as interviews, observations, and documentation conducted at the Tax Service Office (KPP). The results show that the implementation of the Coretax System can improve taxpayer understanding of tax procedures through a user-friendly interface, clear system guidance, automatic validation, and tax obligation notifications. Furthermore, taxpayer satisfaction levels also increase due to ease of access, time efficiency, process transparency, and greater data security. However, several obstacles remain in its implementation, such as differences in digital literacy levels and technical constraints in the initial stages of implementation. Therefore, increased socialization, training, and continuous system development are needed so that the Coretax System can run more optimally and provide maximum benefits for taxpayers and the state. Keywords: Coretax System, tax services, taxpayer satisfaction.

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