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Jurnal Akuntansi Keuangan Dan Perpajakan
Published by Global Scients Publisher
ISSN : -     EISSN : 30638208     DOI : https://doi.org/10.62379/jakp
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Keuangan Dan Perpajakan (E-ISSN : 3063-8208) yang diterbitkan oleh Global Scients Publisher adalah jurnal nasional sebagai media kajian ilmiah hasil penelitian, pemikiran, dan kajian kritis-analitik mengenai penelitian di bidang Akuntansi keuangan, akuntansi Manajemen, Sistem Informasi dan Auditing, Akuntansi Biaya, Akuntansi Koperasi dan UMKM, Perpajakan, Akuntansi Perpajakan, administrasi Perpajakan, Akuntansi Tata kelola Perusahaan, Ekonomi syariah dan sektor publik. Jurnal Akuntansi Keuangan Dan Perpajakan (JAKP). Semua penerimaan naskah akan diproses secara double blind review oleh mitra bestari.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 92 Documents
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Optimalisasi Manajemen Persediaan: Strategi Meningkatkan Efisiensi dan Mengurangi Biaya dalam Operasi Rantai Pasokan Ragil Setyorini; Purwanti
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.173

Abstract

Inventory management plays a critical role in ensuring smooth operations in supply chains. Efficient inventory management strategies can help organizations reduce costs, improve customer service, and maintain a balanced flow of goods. This paper explores various techniques for optimizing inventory management, such as Just-in-Time (JIT), Economic Order Quantity (EOQ), and Vendor Managed Inventory (VMI). The study emphasizes the importance of leveraging technology, data analytics, and automation to improve decision-making processes and achieve operational excellence. By adopting the right strategies, businesses can minimize stockouts, reduce excess inventory, and enhance overall supply chain performance.
Pembandingan Kinerja Menggunakan Rasio Keuangan Pada Perusahaan Sektor Energi Yang Terdaftar DI BEI Periode 2019 – 2023 Cholis Hidayati; Desinta Leba; Maria Dinda A; Allysia Safira P. P; Lisa Lavenia; Hanum Cheffi A
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.175

Abstract

This research aims to analyze and compare the financial performance of energy sector companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. The research sample consists of five companies: ABMM, ADRO, CNKO, MEDC, and INDY. The analysis used is financial ratios such as the current ratio, short-term ratio, average age of receivables, inventory turnover ratio, fixed asset turnover ratio, total asset turnover ratio, total debt to total assets, time interest rate, fixed cost coverage, and profit. margins. This will do. ROA, ROE, PER, dividend yield, dividends. These companies faced complex challenges and dynamics during the study period, including the COVID-19 pandemic and energy transition trends. This research provides insight into the financial health of energy sector companies in Indonesia. Overall, the majority of companies show a trend of improving performance in 2023, indicating good adaptation to market conditions and the effectiveness of operational strategies implemented.
Peran Akuntansi Manajemen Dalam Mengoptimalkan Struktur Biaya Pada UMKM Di Era Digital Nilam Ayuningtyas; Purwanti, Purwanti
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.176

Abstract

This study aims to explore the role of management accounting information systems (SIAM) in optimizing the financial performance of micro, small, and medium enterprises (MSMEs) in the digital era. With the rapid advancement of digital technology, MSMEs in Indonesia face challenges in cost management and strategic decision-making. The research method used is qualitative, with literature analysis and literature studies from various sources. The results showed that the application of management accounting among MSMEs is still low, with many owners not understanding the concepts and benefits. Techniques such as cost-volume-profit analysis, budgeting, and cost control have not been applied optimally. Key challenges faced include lack of knowledge, limited resources, and access to technology. Recommendations to improve the application of management accounting in MSMEs include training and education, information system development, and policy support from the government. This research is expected to provide useful insights for MSME owners, accounting practitioners, and policy makers in improving the sustainability and performance of the MSME sector in Indonesia.
Analisis Pengaruh Perubahan PPN 12% Terhadap Kepatuhan Wajib Pajak Di Indonesia Alisya Hariani; Winny Lian Seventeen
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.186

Abstract

This research aims to analyze the effect of changing the Value Added Tax (VAT) rate to 12% on the level of taxpayer compliance in Indonesia. Using a quantitative approach, this research analyzes secondary data in the form of company financial reports and tax compliance data obtained from the Directorate General of Taxes. The research results show that the increase in VAT rates significantly increases state revenues, but does not automatically increase the level of taxpayer compliance. Several other factors such as the effectiveness of supervision, tax awareness, and ease of tax administration also influence the level of compliance. This research concludes that the government needs to make various efforts to increase taxpayer compliance, including by strengthening the supervision system, providing more intensive tax education, and simplifying tax procedures. This research explores the indirect impact of a 12% VAT rate increase on taxpayer compliance in Indonesia, with a focus on Micro, Small and Medium Enterprises (MSMEs). Through case studies and in-depth interviews, this research found that the increase in VAT rates put significant financial pressure on MSMEs, so that some of them chose not to report taxes or reported them incompletely. Apart from that, this research also analyzes taxpayers' perceptions regarding tax fairness and the effectiveness of tax services. The research results show that a more progressive fiscal policy and greater support for MSMEs is needed to increase tax compliance
Sistem Pencatatan Keuangan Yang Efektif Bagi UMKM Seblak (Seblak Samyang) Adilah Khalisah Putri; Jivia Oktapiani; Resty Made Pertiwi; Serly Chantika; Helmi Herawati
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.194

Abstract

Seblak MSMEs have an important role in the Indonesian economy, but often face difficulties in recording their finances. This research aims to develop an effective financial recording system for Seblak MSMEs. The method used is a direct approach and interviews. The results show that implementing a recording system based on SAK EMKM can increase the transparency and accuracy of financial reports, help make better decisions, and support business sustainability.This article aims to provide guidance on how an effective financial recording system can be implemented by Seblak MSMEs. By implementing a daily cash book, structured bookkeeping, using accounting applications, separating personal and business finances, as well as wise cash flow management, business owners can manage finances more transparently and measurably. By keeping proper financial records, seblak business owners can improve business planning, optimize profits, and avoid financial problems that can hinder business development.
Analisis Faktor-faktor yang Mempengaruhi Tingkat Kemandirian Keuangan Perguruan Tinggi Badan Layanan Umum Muhammad Luthfi Nurhadi; Dini Rosdini
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.203

Abstract

Financial independence of Public Service Agency (BLU) higher education institutions is a condition where BLU higher education institutions no longer depend on the allocation of the State Budget and can optimize their resources to generate income to cover operational and capital expenditures to improve service quality. However, BLU in the education sector, the majority of which are higher education institutions, have a low level of financial independence compared to BLU in other sectors. This study aims to identify factors that influence the level of financial independence of BLU higher education institutions. This study uses secondary data in the form of financial reports of 25 BLU higher education institutions during the 2019-2023 period obtained through the Ministry of Finance's PPID page. The sampling method used is purposive sampling. This study uses quantitative research methods and multiple linear regression analysis methods. The results of the study show that the COVID-19 Pandemic, Organizational Size, and Asset Management have a significant positive effect on the Level of Financial Independence of BLU higher education institutions, while Organizational Age and Cash Optimization do not have a significant effect.
Pengaruh Audit Tenure, Rotasi Kap, Dan Ukuran Kap Terhadap Kualitas Audit Farhan Khairullah; Ivan Yudianto
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.204

Abstract

As an entity managed by the government, State-Owned Enterprises (SOEs) companies have a great responsibility to present financial reports that are reliable, fair and in accordance with actual conditions, so that they meet the needs of stakeholders. The quality of good financial statements is in line with the quality of the audit carried out. This study aims to analyse the effect of audit tenure, KAP rotation, and KAP size on audit quality. This study uses secondary data from annual reports and financial reports of 20 state-owned companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The independent variables include audit tenure, KAP rotation, and KAP size, while audit quality is the dependent variable. The sample was selected using purposive sampling method, and the analysis was conducted using multiple linear regression with SPSS software at 5% significance level. The results showed that audit tenure has no significant effect on audit quality, while KAP rotation and KAP size have a significant effect on audit quality.
Analisis Perilaku Biaya Serta Penggunaannya Dalam Keputusan Manajerial Rasika
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.206

Abstract

Penelitian ini bertujuan untuk menganalisis perilaku biaya dan perannya dalam mendukung pengambilan keputusan manajerial. Perilaku biaya, yang mencakup biaya tetap, biaya variabel, dan biaya campuran, memainkan peran penting dalam membantu manajemen memahami dinamika biaya dalam berbagai tingkat aktivitas. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan mengumpulkan data dari laporan keuangan perusahaan dan wawancara dengan manajer terkait. Hasil penelitian menunjukkan bahwa pemahaman yang mendalam tentang perilaku biaya dapat meningkatkan efektivitas perencanaan, pengendalian, dan pengambilan keputusan strategis, seperti penetapan harga, analisis titik impas, dan evaluasi profitabilitas. Selain itu, analisis perilaku biaya memberikan wawasan penting dalam mengelola efisiensi operasional dan mengoptimalkan sumber daya perusahaan. Studi ini merekomendasikan agar perusahaan mengadopsi pendekatan analisis perilaku biaya yang terstruktur dan berbasis data untuk mendukung pengambilan keputusan yang lebih akurat dan berkelanjutan.
Dampak Kenaikan Pajak Terhadap Penjualan Bakso: Analisis Revenue, Break Event Point (BEP)Cost, dan Profit dalam Industri Makanan Solehudin, Udin
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.228

Abstract

Dalam era globalisasi ekonomi saat ini, kebijakan perpajakan menjadi salah satu instrumen utama yang digunakan oleh pemerintah untuk mengatur perekonomian negara. Salah satu kebijakan perpajakan yang sering diperdebatkan adalah kenaikan tarif pajak terhadap produk konsumsi tertentu, termasuk makanan seperti bakso. Dalam konteks ini, pemahaman akan dampak kenaikan pajak terhadap penjualan bakso menjadi sangat penting bagi pelaku usaha dalam industri makanan. Penelitian ini bertujuan untuk menganalisis dampak dari kenaikan pajak terhadap penjualan bakso, dengan harapan dapat memberikan wawasan yang lebih mendalam tentang perubahan dalam dinamika pasar bakso sebagai respons terhadap kebijakan perpajakan.
Peranan Anggaran Belanja Sebagai Salah Satu Alat Perencanaan Dan Pengendalian Rina Sonia; Purwanti
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.232

Abstract

The budget is one of the most important elements and is an influential tool in the company of the company's work program, planning and control. With the budget breakdown, managers or company leaders will find it easier to run and control the work program that has been planned. In order for the budget made to reflect justice so that the implementer does not feel pressured, but motivated, to make a budget realization report an accurate and timely report is needed so that any adverse deviation can be anticipated early. Before preparing a budget, top management first sets out the company's grand plan, such as goals, policies, assumptions as the basis for budgeting.

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