cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ardyan Firdausi Mustoffa
Contact Email
japp@umpo.ac.id
Phone
+6285329602858
Journal Mail Official
ardian@umpo.ac.id
Editorial Address
https://journal.umpo.ac.id/index.php/JAPP/about/editorialTeam
Location
Kab. ponorogo,
Jawa timur
INDONESIA
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
 5   6   7   8   9 
THE INFLUENCE OF TAX MORALE, PUBLIC GOVERNANCE QUALITY, MEDIA NEGATIVITY BIAS ON TAX COMPLIANCE OF INDIVIDUAL TAXPAYERS WITH TRUST AS A MODERATION VARIABLE (Study on WPOP in Salatiga City) Hasna Maharani
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 6 No 2 (2026): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v6i2.13188

Abstract

This study aims to analyze the effects of tax morale, public governance quality, and medianegativity bias on individual taxpayer compliance, with trust serving as a moderating variable. Aquantitative research design was employed, with data collected through both offline and onlinequestionnaire surveys. Using a non-random sampling technique, a total of 135 respondents wereobtained. The collected data were analyzed using SPSS version 25. The finding indicate that taxmorale and media negativity bias have a positive and significant impact on tax compliance. Incontrast, public governance quality shows a negative but insignificant effect on tax compliance.Furthermore, trust is found to moderate the relationship between tax morale and tax complianceas well as the relationship between media negativity bias and tax compliance. However, trust doesnot moderate the relationship between public governance quality and tax compliance.
Pengelolaan Persediaan Barang Habis Pakai dalam Mendukung Efektivitas Penatausahaan pada BPPKAD Kabupaten Ponorogo Sandria Bunga Devianti; Nurul Hidayah
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 6 No 2 (2026): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v6i2.13254

Abstract

Abstract This study aims to examine the management of consumable inventory in relation to the effectiveness of inventory administration at the Regional Revenue, Financial Management, and Asset Agency (BPPKAD) of Ponorogo Regency. Consumable inventory constitutes a component of local government current assets and plays a strategic role in supporting administrative operations and public service delivery. This research employs a qualitative descriptive method with a case study approach. Data were collected through document analysis, observation, and limited interviews with parties involved in inventory management. The findings indicate that the management of consumable inventory at BPPKAD of Ponorogo Regency has generally been implemented in accordance with prevailing regional financial management regulations. However, several administrative constraints remain, including an inadequately integrated recording system, delays in data updating, and suboptimal implementation of internal control at the inventory administration stage. These conditions adversely affect the accuracy of inventory data and the effectiveness of reporting. Based on these findings, the study recommends strengthening a digital-based inventory recording system, enhancing interdepartmental coordination, and reinforcing supervisory mechanisms to improve the accountability and effectiveness of consumable inventory administration.
Indonesia Literatur Review: Akuntansi Sektor Publik dalam Mewujudkan Transparansi dan Akuntabilitas Keuangan Negara Cintya Dwi Putri Supriyatna; Mealvin Febriani Sulistia; Yuniati
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 6 No 2 (2026): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v6i2.13268

Abstract

The management of state finances demands high standards of transparency and accountability to achieve good governance. This study aims to conduct a literature review on the role of public sector accounting in strengthening the transparency and accountability of state finances. Through an analysis of 20 journal articles, it was found that the application of public sector accounting systems, including the implementation of accrual-based accounting and the Central Government Accounting System (SAPP), contributes significantly to improving the quality of financial reports and the performance of government agencies. Public sector accounting serves as a strategic tool to provide open fiscal information and minimize opportunistic behavior as well as the risk of fraud. Furthermore, the integration of digital technology and the strengthening of internal controls are crucial factors in facing the challenges of accounting evolution in the modern era. The results of this review confirm that transparency and accountability are the main pillars in state financial management that cannot be separated to achieve public welfare.
The Role of Tax Morale and Trust in Government in Enhancing Individual Taxpayer Compliance Rani Bunga Lestari; Rahmania Afianty; Yuniati
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 6 No 2 (2026): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v6i2.14181

Abstract

Dengan menggunakan pendekatan Tinjauan Literatur Sistematis (SLR), studi ini mengeksplorasi kontribusi kepercayaan publik terhadap pemerintah dan etika pajak individu dalam mendorong disiplin fiskal. Fokus utama diarahkan pada bagaimana faktor psikologis dan kelembagaan bersinergi dalam kerangka penilaian diri di Indonesia. Penelitian ini mengkaji jurnal nasional terindeks SINTA yang dipublikasikan dalam rentang waktu 2021–2025. Proses seleksi artikel mengacu pada kerangka PRISMA yang meliputi tahap identifikasi, penyaringan, penilaian kelayakan, dan inklusi, sehingga diperoleh 24 artikel yang relevan. Hasil penelitian menunjukkan bahwa moralitas pajak sebagai faktor internal memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Sementara itu, kepercayaan terhadap pemerintah sebagai faktor eksternal berpengaruh terhadap kepatuhan baik secara langsung maupun tidak langsung melalui mediasi persepsi keadilan pajak serta perannya sebagai variabel moderasi. Temuan ini mendukung teori Slippery Slope yang menekankan pentingnya keseimbangan antara kepercayaan dan kekuatan otoritas dalam mencapai kepatuhan yang optimal. Penelitian ini menegaskan pentingnya peningkatan transparansi, keadilan, dan kualitas pelayanan publik guna memperkuat kepercayaan masyarakat serta membangun moralitas pajak yang berkelanjutan. Kata kunci: Moral pajak, kepercayaan terhadap pemerintah, kepatuhan pajak, wajib pajak orang pribadi
Pengaruh Efisiensi Operasional, LDR Terhadap Profitabilitas Memediasi Kecukupan Modal Pada Sektor Perbankan Aisyah Dwi Nur Rahmah; Syaiful
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 6 No 2 (2026): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v6i2.14531

Abstract

This study examines the effect of Operating Expenses to Operating Income and Loan to Deposit Ratio on Return on Assets, with Capital Adequacy Ratio as a mediating variable in conventional banks listed on the Indonesia Stock Exchange during 2021–2025. The study employed a quantitative approach using secondary data obtained from annual financial reports. The sample consisted of 10 conventional banks selected through purposive sampling, resulting in 50 observations. Data were analyzed using multiple linear regression and Sobel Test. The results indicate that Operating Expenses to Operating Income has no significant effect on Return on Assets, while Loan to Deposit Ratio has a positive and significant effect on Return on Assets. In addition, Capital Adequacy Ratio is unable to mediate the effect of Operating Expenses to Operating Income and Loan to Deposit Ratio on Return on Assets. These findings suggest that bank profitability is more influenced by the effectiveness of credit distribution than by operational efficiency or capital adequacy.

Page 9 of 9 | Total Record : 85

 5   6   7   8   9 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol 6 No 2 (2026): Agustus Vol 6 No 1 (2026): Februari Vol 5 No 2 (2025): Agustus Vol 5 No 1 (2025): Februari Vol 4 No 2 (2024): Agustus Vol. 4 No. 1 (2024): Februari Vol. 3 No. 2 (2023): Agustus Vol 3, No 1 (2023): Februari Vol. 3 No. 1 (2023): Februari Vol 2, No 2 (2022): Agustus Vol. 2 No. 2 (2022): Agustus Vol. 2 No. 1 (2022): Februari Vol 2, No 1 (2022): Februari Vol 1, No 02 (2021): Agustus Vol. 1 No. 02 (2021): Agustus Vol. 1 No. 1 (2021): Februari Vol 1, No 1 (2021): Februari More Issue