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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 85 Documents
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The Effectiveness of the Coretax System as a Support for the Quality of Tax Services at the Kediri Pratama Tax Service Office (KPP) Kharisma Rada Ikrima Salsabila; Dwi Ari Pertiwi
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 5 No 2 (2025): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v5i2.12873

Abstract

Digital transformation in tax administration plays a crucial role in improving service effectiveness and the quality of public services. This study aims to analyze the effectiveness of the Coretax System in supporting the quality of tax services at the Pratama Tax Office (KPP) Kediri. This research employed a qualitative descriptive approach with data collected through in-depth interviews, direct observation, and documentation involving tax officers and taxpayers who used the Coretax System during the period of September to November 2025. The results indicate that the Coretax System contributes significantly to faster service processes, improved accuracy and integration of information, easier access for taxpayers, and higher efficiency in administrative procedures. Nevertheless, several challenges were identified, including system slowdowns during peak service hours, incomplete data migration, and limited digital literacy among some taxpayers. Overall, the Coretax System is considered effective in enhancing tax service quality at KPP Pratama Kediri, although further optimization is still required to improve system stability and strengthen user readiness.
Pengaruh E-Filing, Dan Peran Relawan Pajak Terhadap Kepatuhan Pelaporan SPT Wajib Pajak Pada KPP Lamongan Cici Avita Sari
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 5 No 2 (2025): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v5i2.12888

Abstract

The study aims to determine the Effect of E-Filing and Tax Volunteers on Taxpayer SPT Reporting Compliance at the Lamongan Tax Office (KPP) located at Jl. Raya Sunan Giri No. 72, Beringin, Tumenggungan, Lamongan. This study is a survey with quantitative research. The population in this study are Individual Taxpayers who have been registered at the Lamongan KPP. Sampling uses a Purposive Sampling technique and a sample of 100 respondents was obtained using the Slovin formula. Data collection techniques in this study use interviews and questionnaires. Data analysis used is a validity test, reliability test, multiple linear regression analysis, classical assumption test, R2 determination coefficient test, and hypothesis testing through the t test which is used to determine the Effect of E-Filing and the Role of Tax Volunteers partially on Taxpayer SPT Reporting Compliance at the Lamongan KPP. From the analysis results obtained the results of the t-test variable t arithmetic = 3,722 > t_table = 1,290 which states that E-Filing has an effect on Taxpayer SPT Reporting Compliance. The Role of Tax Volunteers variable t arithmetic = 4,695 > t_table = 1,290 which states that the Role of Tax Volunteers has an effect on Taxpayer SPT Reporting Compliance. While the R Square of 0,986 shows that 98,6% of the Taxpayer SPT Reporting Compliance variable is influenced by E-Filing and the Role of Tax Volunteers. While the remaining 1,4% is influenced by other variables not studied. Keywords: E-Filing, The Role Of Tax Volunteers, And Taxpayer SPT Reporting Compliance, Taxpayer Awareness, Taxpayer Compliance.
Perlakuan Akuntansi Pajak Pertambahan Nilai dan Pengaruhnya terhadap Laporan Keuangan dalam Program MBG di Kecamatan Babat Luluk Dwi Mahbubah
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 5 No 2 (2025): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v5i2.12943

Abstract

This study aims to analyze the application of Value Added Tax (VAT) accounting treatment and its impact on the quality of financial statements in the Free Nutritious Meal Program in Babat District. A qualitative descriptive approach was employed by conducting in-depth interviews, observations, and documentation analysis involving program managers, school representatives, and MSMEs as food suppliers. The findings reveal that VAT accounting treatment has not been fully implemented in accordance with existing regulations. Several transactions involving taxable entrepreneurs were recorded without separating the VAT component, causing the tax to be included as an operating expense instead of being recognized as input or output VAT. This condition affected the accuracy and fairness of the financial statements. However, there has been an improvement in understanding and implementation following socialization and assistance efforts. The study concludes that proper VAT accounting treatment plays a crucial role in enhancing transparency, accountability, and the reliability of financial reporting in government nutrition programs. Therefore, clear technical guidelines and continuous capacity building are necessary to improve financial governance in similar programs. Keywords: Value Added Tax, Accounting Treatment, Financial Statements, Free Nutritious Meal Program, Babat District.
Pengaruh Transaksi, Akurasi Keuangan dan Kinerja Keuangan Terhadap Pencapaian Pendapatan UMKM dalam Penggunaan Aplikasi QRIS Audri Depitasari
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 5 No 2 (2025): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v5i2.12946

Abstract

The development of digital payment systems has encouraged Micro, Small, and Medium Enterprises (MSMEs) to adopt the Quick Response Code Indonesian Standard (QRIS) as a cashless payment method. However, the use of QRIS is not only related to transaction convenience but also affects financial management and income achievement of MSMEs. This study aims to analyze the effect of transactions, financial accuracy, and financial performance on MSMEs’ income achievement in the use of QRIS applications. This research employs a quantitative approach using a survey method. Data were collected from 70 MSME respondents who use QRIS through questionnaires measured using a Likert scale. The data were analyzed using multiple linear regression analysis with the assistance of SPSS software. The results indicate that transactions, financial accuracy, and financial performance partially have a positive and significant effect on MSMEs’ income achievement. Furthermore, the simultaneous test results show that all independent variables jointly have a significant effect on MSMEs’ income achievement. This study concludes that the optimal use of QRIS can enhance MSMEs’ income by improving transaction efficiency, financial recording accuracy, and overall financial performance. Keywords:. QRIS; Transactions; Financial Accuracy; Financial Performance; MSME Revenue
Pengaruh Kualitas Audit terhadap Keandalan Laporan Keuangan KSU Kencana Makmur Cabang Laren di Kabupaten Lamongan Khusnul Khamidiyah
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 5 No 2 (2025): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v5i2.12947

Abstract

This study aims to analyze the effect of audit quality on the reliability of financial statements at KSU Kencana Makmur, Laren Branch, Lamongan Regency. Audit quality is considered an important factor in enhancing users’ trust in financial statements by ensuring reliable, relevant, and fairly presented financial information. This research employs a quantitative method with an associative approach. Data were collected through questionnaires distributed to management and employees involved in financial management. Data analysis was conducted using simple linear regression to determine the effect of audit quality on the reliability of financial statements. The results of this study are expected to provide practical implications for cooperatives in improving audit quality in order to produce more reliable and accountable financial statements. Keywords: audit quality, financial statement reliability, cooperative, audit
Tata Kelola Dana Desa yang Efektif: Studi tentang Transparansi, Akuntabilitas, Kompetensi, dan Komitmen Pemerintah Desa di Kecamatan Jetis Kabupaten Ponorogo Nihaya Nur Arifah; Ardyan Firdausi Mustoffa; Nurul Hidayah
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 6 No 1 (2026): Februari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v6i1.5645

Abstract

This observe aims to determine the impact of transparency, accountability, competence of village apparatus, and commitment of village government organizations at the management of village budget in villages in Jetis District, Ponorogo Regency. This study uses primary information acquired from distributing questionnaires to fourteen villages in Jetis District, Ponorogo Regency. The populace on this observe had been all village apparatus in Jetis District, Ponorogo Regency as many as 205 human beings. The sample in this examine amounted to 70 village apparatus taken via purposive sampling method. The data analysis technique used is multiple linear regression analysis with the assist of the SPSS program. The outcomes confirmed that in part and simultaneously transparency, accountability, competence of village apparatus, and organizational commitment had a positive and significant impact on the management of village budget. which means the higher level of transparency, responsibility, competence of the village apparatus, and the commitment of village government organizations, the control of village finances will be higher.
Analisis Pengendalian Persediaan Bahan Baku Menggunakan Metode Economic Order Quantity (EOQ) pada Pabrik Tahu Lamongan Anna Marina; Adhar Putra Setiawan
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 6 No 1 (2026): Februari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v6i1.10534

Abstract

Lamongan Tofu Factory is a company that produces tofu, with soybeans as its main raw material. In production process activities, inventory is the most important element that must be maintained for the smooth running of the production process. The purpose of this study is to determine inventory control before and after using the Economic Order Quantity (EOQ) method.  This research uses descriptive qualitative methods with data collection techniques, namely interviews and documentation related to the problems studied. The results of the research using the Economic Order Quantity (EOQ) method the company can purchase optimal raw materials every time they place an order of 42 tons with a frequency of ordering 25 times in one year, so that the company can save the total cost of raw material inventory of Rp 14,393,671. Lamongan Tofu Factory should consider the Economic Order Quantity (EOQ) method as in determining raw material inventory control so that the company can minimize the total inventory costs incurred.
Efektivitas Sistem Pengendalian Manajemen Terhadap Kualitas Laporan Keuangan PT Unilever Indonesia Tbk (2022-2024) Fanya Rosyidur Rohmah Salsabila; Adelia Ayuningtias; Salsabil Morelza; Nurul Hidayah
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 6 No 1 (2026): Februari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v6i1.13104

Abstract

ABSTRACT Financial reports, the final result of the accounting process, present information about an entity's financial performance over a specific period. This study aims to analyze the effectiveness of the management control system in improving the quality of PT Unilever Indonesia Tbk's financial reports during the 2022-2024 period. This study uses a quantitative descriptive method with research data obtained from the company's annual financial reports. The analysis is conducted by measuring financial ratios consisting of liquidity, solvency, profitability, and activity ratios. These ratios are used to illustrate the extent to which the management control system is implemented in managing and maintaining the quality of financial reports. The results show that the liquidity ratio tends to decline, requiring stronger working capital management. The solvency ratio indicates the company's high level of dependence on debt-based funding, necessitating capital structure control to maintain financial risk. While the profitability ratio shows a downward trend, the company was still able to generate profits during the period. The activity ratio also indicates a decline in asset utilization efficiency, necessitating improved operational control and more optimal asset utilization. These findings confirm that the management control system at PT Unilever Indonesia Tbk is operating optimally, but strengthening of planning, monitoring, and performance evaluation is needed to maintain and improve the quality of financial reporting
PENGARUH PENGETAHUAN AKUNTANSI, PENGGUNAAN E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS KINERJA KEUANGAN UMKM DI KABUPATEN PONOROGO Takesya Avrielda Tirta Zetilla; Ika Farida Ulfah; Iin Wijayanti
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 6 No 1 (2026): Februari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v6i1.13147

Abstract

This study aims to examine the extent to which accounting knowledge, e-commerce use, and accounting information systems improve the effectiveness of MSMEs' financial performance in Ponorogo Regency. In MSME management, these factors are considered crucial to ensure efficiency and accountability of profit and loss, especially in small and medium enterprises. This study uses a quantitative approach by distributing questionnaires to MSME owners or actors in Ponorogo Regency purposively. Data analysis in the study was conducted using multiple linear regression techniques. The results show that, both partially and simultaneously, accounting knowledge and e-commerce use have a positive and significant influence on the effectiveness of financial performance. Meanwhile, the accounting information system variable shows a significant negative influence on the effectiveness of financial performance in the context of MSMEs.
Mitigasi Volatilitas Transfer Pricing: Bukti Empiris Robustitas Interquartile Range Melalui Simulasi Data Ekstrem FX Willy Ari Pamungkas; Novera Ermina Putri; Poltak Maruli John Liberty Hutagaol
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 6 No 1 (2026): Februari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v6i1.14200

Abstract

This study evaluates the robustness of the Interquartile Range (IQR) method in determining the Arm's Length Range for transfer pricing compliance within the Indonesian food and beverage industry. Considering the complexity of affiliate transactions in the manufacturing sector which often results in non-normally distributed margin data, selecting the appropriate statistical method is crucial to avoid tax dispute risks. Utilizing empirical data from 52 observations and implementing stress-testing scenarios with extreme margin interventions (1% to 3%), this research assesses the stability of the central tendency against various market anomalies. Following the OECD Transfer Pricing Guidelines and PMK 172/2023, the calculation employs linear interpolation to establish precise quartile boundaries (Q1 and Q3). The results indicate that the IQR method effectively mitigates the impact of extreme outliers, maintaining a more stable compliance zone compared to conventional arithmetic mean approaches. The findings confirm that integrating stress-test scenarios in transfer pricing documentation provides a scientifically valid defense against aggressive tax audits, ensuring multinational enterprises report fair taxable profits reflecting actual economic activities.

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