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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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Pengaruh Audit Tenure Dan Audit Fee Terhadap Kualitas Audit Regina Putri Heryana; Harry Z. Soeratin
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.v1i3.240

Abstract

This study aims to analyze the influence of audit tenure and audit fee on audit quality in the context of audit practices in Indonesia. Using a qualitative approach with library research methods, this study examines various academic and professional literature published between 2014-2024. The results show that audit tenure has a non-linear effect on audit quality, with optimal quality achieved in the middle period (4-6 years) of engagement. Audit fees are found to have a positive relationship with audit quality, albeit with important limitations regarding auditor independence. The interaction between these variables shows a complex pattern, where the optimal combination varies based on industry characteristics and client business complexity. This research contributes significantly to the development of audit regulations and practices in Indonesia, particularly in the context of digital transformation and increasing business complexity. Practical implications include recommendations for developing more flexible regulatory frameworks, improving audit quality control systems, and developing auditor competencies in the use of audit technology.
Hubungan Antara Fungsi Biaya dan Keberlanjutan dalam Operasional Perusahaan Muhammad Irwan Firmansyah
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.v1i3.242

Abstract

Cost-Volume-Profit (CVP) analysis is a crucial financial management tool that aids companies in strategic decision-making. This study aims to identify the role of CVP analysis in the digital era and how technology integration can enhance its effectiveness. Using a qualitative approach through case studies in several companies, the research reveals that the utilization of big data, predictive analytics, and analytical software can improve decision-making accuracy and speed. The findings indicate that companies successfully adopting digital technology in CVP analysis can significantly enhance profitability and operational efficiency. However, challenges such as data quality and rapid changes in the business environment remain obstacles that need to be addressed. Therefore, investment in technology and human resource training is a crucial step in optimizing the benefits of CVP analysis in the digital era.
Analisis Penerapan, Perhitungan Dan Pelaporan Pajak Pertambahan Nilai (PPN) Pada PT. Mataram Cakra Buana Agung Tahun 2023 Anis Riska Pradina
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.v1i3.243

Abstract

Penelitian ini bertujuan untuk mengevaluasi penerapan, perhitungan, dan pelaporan Pajak Pertambahan Nilai (PPN) di PT. Mataram Cakra Buana Agung pada tahun 2023. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif untuk menganalisis permasalahan yang ada. Data diperoleh melalui wawancara langsung dengan staf accounting yang bekerja di PT. Mataram Cakra Buana Agung.Teknik analisis data yang diterapkan meliputi pengumpulan data, pengkategorian data, pengolahan data, perhitungan data, dan penarikan kesimpulan. Berdasarkan hasil penelitian, dapat disimpulkan bahwa penerapan, perhitungan, dan pelaporan PPN di PT. Mataram Cakra Buana Agung sudah sesuai dengan peraturan yang berlaku, yakni Undang-Undang yang mengatur tentang Pajak Pertambahan Nilai.
Pengungkapan Informasi Dalam Laporan Keuangan: Perspektif Stakeholder Dan Interpretasi Yang Berbeda Nur Fitriana; Afdal Rio Andika; Ersa Lestari; Kenya Adeliani; Suci Aulia Ramadhani
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.v1i3.248

Abstract

Disclosure of information in financial statements plays a crucial role in creating transparency and accountability to stakeholders. This study aims to examine stakeholders' perspectives on information disclosure, differing interpretations, and the challenges companies face in presenting financial statements. Using agency theory and legitimacy theory as a framework, the study explores how companies can balance stakeholders' information needs with protecting their business strategies. Data were obtained through a case study approach in the manufacturing industry, utilizing qualitative and thematic analysis to identify trends. The findings reveal that both mandatory and voluntary disclosures play significant roles in meeting the diverse information needs of stakeholders, including investors, creditors, employees, and the public. However, challenges such as information asymmetry, regulatory complexity, and the risk of misinformation need to be carefully managed. The study concludes the importance of a strategic approach in information disclosure to ensure relevance, accuracy, and stakeholders' trust in the company.
Penerapan Blockchain Dalam Meningkatkan Keamanan Akuntansi Dan Transparansi Sistem Informasi Akuntansi Zahwa Juwita; Febri Yollanda; Mita Azira; Zul Azmi
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.v1i3.249

Abstract

Blockchain technology has enormous potential to transform various sectors including accounting. This article is written to discuss how the application of blockchain technology can improve security and transparency in accounting information systems. This study uses a literature study method with a qualitative approach. The results of the study show that blockchain can improve data integrity, prevent manipulation, and provide transparent access to stakeholders. However, obstacles such as implementation costs, regulations, and technology adoption are still challenges that need to be overcome. This article concludes that blockchain has great potential in the world of accounting, if only these challenges can be overcome.
Kemanfaatan Digitalisasi Sistem Informasi Akuntansi Dalam Proses Pembelian Dan Pembayaran Diplatform E-Commerce Terhadap Kepuasan Pemakai Erna Murniati; Natasha Nadira Putri; Zul Azmi
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.v1i3.254

Abstract

This study aims to analyze the effect of digitalization of accounting information systems on user satisfaction in the purchasing and payment process on e-commerce platforms. The objects of the study were students who were already working and using e-commerce platforms such as Shopee, Tokopedia, Lazada, Bukalapak, and TiktokShop. Data were obtained using a survey of 83 respondents. With a quantitative approach, the data was then processed using multiple regression. The results of the study indicate that digitalization of accounting information systems has a positive and significant effect on user satisfaction. In addition, the purchasing and payment process on e-commerce platforms also has a significant impact on user experience and satisfaction. Partially, digitalization of accounting information systems has a significant effect on user satisfaction. The purchasing and payment process on e-commerce platforms also has a significant effect. Simultaneously, digitalization of accounting information systems and purchasing and payment processes have a significant effect on user satisfaction. This study emphasizes the importance of integrating digital technology that supports efficiency and security in transactions. Not only does it have an impact on increasing user satisfaction, but it also contributes to the growth and sustainability of e-commerce platforms in the future.
Harga Jual Dengan Metode Cost Plus Pricing Pendekatan Full Costing Pada Umkm Seblak Prasmanan Teh Lianti Kota Pekanbaru Nur Fitriana; Erna Murniati; Zahwa Juwita; Mita Azira
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.v1i3.273

Abstract

This research aims to evaluate the selling price using the cost-plus pricing method by applying the full costing approach to an UMKM (Micro, Small and Medium Enterprises) seblak stall called Teh Lianti. This UMKM specializes in culinary businesses, established in 2022, and located at Jl. Abat simpang Jl. Kuting No. 4, Kampung Melayu, Sukajadi District, Pekanbaru City, Riau. The data were obtained through direct interviews with the business owner, Teh Lianti, and applying quantitative methods. The data was then processed and adjusted using the cost-plus pricing method.The research results indicated that the total cost of goods produced based on Teh Lianti's UMKM was lower compared to the full costing method, resulting in a difference of Rp. 2,589,792 in the cost of goods produced, and a difference of Rp. 273 per portion.In the cost-plus pricing calculation, the researcher found that the resulting selling price was lower than the selling price set by the UMKM. This is because the UMKM did not calculate the selling price accurately and clearly based on the profit percentage. The researcher emphasizes the importance of conducting a detailed analysis of costs, competitors, and the market before setting a selling price that is appropriate to compete effectively in the market among other UMKM.
Pengaruh Fee Audit, Pergantian Manajemen Dan Pertumbuhan Perusahaan Terhadap Pergantian Auditor syarifah fatimah tuz zahro; Khusnul Khuluqi
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.v1i3.277

Abstract

Penelitian ini bertujuan untuk menjelaskan serta amemberikan bukti empiris mengenai Pengaruh Fee Audit, Pergantian Manajemen dan Pertumbuhan Perusahaan Terhadap Pergantian Auditor. Penelitian ini dilakukan dengan menganalisis laporan keuangan perusahaan-perusahaa pada sektor Transportasi dan Logistik yang terdaftar di Bursa Efek Indoenesia (BEI) selama periode tahun 2018 hingga tahun 2023. Sampel yang digunakan dalam penelitian ini sebanyak 14 perusahaan Transportasi dan Logistik periode tahun 2018 hingga tahun 2023 dengan menggunakan teknik pengambilan sampel purposive sampling. Data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan dari setiap perusahaan yang telah dijadikan sampel penelitian. Berdasarkan hasil pada penelitian ini menunjukan bahwa (1) Fee Audit, Pergantian Manajemen Dan Pertumbuhan Perusahaan Terhadap Pergantian Auditor secara simultan berpengaruh signifikan terhadap Pergantian Auditor, (2) Fee Audit tidak berpengaruh terhadap pergantian auditor, (3) Pergantian Manajemen berpengaruh signifikan Terhadap Pergantian Auditor, tetapi (4) Pertumbuhan Perusahaan tidak berpengaruh terhadap Pergantian Auditor.
Pengaruh Perencanaan Pajak, Kebijakan Utang dan Struktur Modal Terhadap Nilai Perusahaan Avita Kirani Putri; Dinar Ambarita
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.v1i3.290

Abstract

This study aims to analyse the effect of tax planning, debt policy and capital structure on firm value. The population used in this study are non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) with a period of 2019-2023. The research method used, namely quantitative research methods with panel data regression techniques and the type of data used in this study is secondary data, which is obtained indirectly by collecting financial reports and annual reports from Consumer Non-Cyclicals companies in 2019-2023 published on the IDX website or the official website of each company. This research is based on signal theory. The data collection technique used is the documentation method and literature study. The sample determination method uses purposive sampling method, with several predetermined criteria, there are 21 company samples from 125 company populations, and the observation results include 105 research data for five years in the 2019-2023 period. The independent variables used in this study, namely Tax Planning (X1), Debt Policy (X2) and Capital Structure (X3), and the dependent variable, namely Firm Value (Y). The data analysis method uses panel data regression analysis and hypothesis testing with a significant level of 5%. The results showed that the best model was the Fixed Effect Model (FEM). Based on the results of this study, simultaneously Tax Planning, Debt Policy, and Capital Structure affect Firm Value. Then, partially the results of this study indicate that Tax Planning and Capital Structure affect Firm Value, while Debt Policy has no effect on Firm Value.
Analisis Kepuasan Anggota Nasabah Terhadap Pelayanan Tabungan DI BMT NU Cabang Silo Suprianik, Suprianik; Anugrah Arif Ivandi; Muchammad Reza Syauqi Rosydi; Sukron Riski Alfandra
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.v1i3.295

Abstract

This research aims to analyze the level of customer satisfaction with savings services at BMT NU Silo Branch. In facing competition in the Islamic finance industry, customer satisfaction is an important factor that contributes to loyalty and business sustainability. The method used in this research is descriptive qualitative, with data collection through interview and observation techniques. The research results show that the majority of customers are satisfied with the services provided, especially due to the implementation of the 3S principle (Sapa, Smile, Salam), the flexibility of the savings system, and transparency in the distribution of results. Superior products, such as Mudharabah Savings (TABAH), are the main choice for customers because they offer convenience in transactions and competitive returns. Based on these findings, it is recommended that BMT NU Silo Branch continue to improve service quality in order to maintain and increase customer loyalty.

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