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INDONESIA
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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Kebijakan Moneter: Peran Bank Sentral Dalam Mengendalikan Inflasi Rini Puji Astuti; Shinta Amelia Putri; Ahmad Samsudin
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 4 (2025): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Inflation, or the general rise in prices, is a big problem that can really hurt a country's economy. For Indonesia, a developing nation, keeping inflation under control is super important for steady economic growth and helping people get out of poverty. This study looks closely at how Bank Indonesia (our central bank) uses its policies to keep inflation in check and make sure our currency, the Rupiah, stays stable. We also explore how inflation affects Islamic banking, where fair and clear transactions depend on a stable currency. To do this research, we used a "literature review" method, which means we carefully read and analyzed many relevant books, journals, and reports. Our findings show that the central bank plays a vital role in fighting inflation by using tools like setting interest rates, buying and selling government securities (open market operations), and telling banks how much money they need to keep as reserves. The success of these policies depends on how much people trust the central bank, what's happening with the economy both locally and globally, and how well the central bank works with the government's financial policies. Basically, this research helps us better understand how our central bank keeps our money stable and helps our economy grow.
Implementasi Penggunaan Sistem Elektronik, Dan Bukti Potong E-Bupot, Dalam Kemudahan Pelaporan Pajak, Di Dinas Pekerjaan Umum Cipta Karya Dan Tata Ruang Kab. Jember M. Mirza Pratama; Retno Ayu Wulandari
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 4 (2025): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to evaluate the effectiveness of implementing an electronic system and digital tax withholding receipts (e-Bupot) in facilitating tax reporting at the Department of Public Works, Human Settlements, and Spatial Planning of Jember Regency. Using a descriptive qualitative approach, data were collected through interviews, observations, and documentation involving employees directly engaged in the tax reporting process. The findings indicate that the e-Bupot system offers significant convenience, such as accelerating the reporting process, reducing errors, and enhancing data accuracy and security. This system replaces the previous manual method, which was time-consuming and prone to mistakes. However, challenges remain, particularly the lack of technical training for users. Overall, the implementation of e-Bupot is considered to support transparency, efficiency, and accountability in government tax administration. The study recommends providing regular training and conducting system evaluations to ensure the sustainability and optimization of e-Bupot implementation.
Pengaruh Transparansi Dan Akuntabilitas Terhadap Kepercayaan Peserta Pada PT. TASPEN (Persero) Cabang Mataram Nadia Setiawati; Rossi Maunofa Widayat; Nurul Hidayati Indra Ningsih; Sulhan Hadi
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 4 (2025): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the influence of transparency and accountability on participants' trust at PT TASPEN (Persero) Mataram Branch Office. The background of this research is based on the importance of transparency and accountability in building trust among participants as beneficiaries of pension and social insurance services. A quantitative research method was employed, with data collected through questionnaires distributed to 60 respondents who are service participants at PT TASPEN (Persero) Mataram Branch Office. Data analysis was conducted using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with the assistance of SPSS software. The results indicate that transparency has a significant partial effect on participants' trust. Similarly, accountability also has a significant partial effect on participants' trust. Simultaneously, transparency and accountability have a significant influence on participants' trust. These findings suggest that transparency and accountability play a vital role in building and enhancing participants' trust in the services provided by PT TASPEN (Persero) Mataram Branch Office.
Analisis Kinerja Keuangan Pada Perusahaan Fintech Lending Berizin Otoritas Jasa Keuangan Mariani Br Berutu; Abrar Amri; Rimal Mahdani
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study examines the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Net Interest Margin (NIM) on Return on Assets (ROA) as a measure of financial performance in licensed Fintech Lending companies registered with the Financial Services Authority (OJK) for the period 2021–2023. The rapid growth of the fintech industry, particularly peer-to-peer (P2P) lending services, highlights the need for evaluating financial performance through financial statement analysis. This research adopts a quantitative approach using multiple linear regression on 38 financial reports published by OJK. The results indicate that, partially, CAR and NIM have a significant influence on ROA, while LDR does not. Simultaneously, the three independent variables CAR, LDR, and NIM have a significant effect on the financial performance of Fintech Lending Financial Services Authority (OJK) for the period 2021–2023.
Pengaruh Auditor Switching, Kompleksitas Operasi Perusahaan, Dan Audit Complexity Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Sektor Properti dan Real Estate Yang Terdaftar I Bursa Efek Indonesia Periode 2019-2023) Naungan Sihombing; Nofryanti
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the influence of auditor switching, company operational complexity, and audit complexity on audit report lag in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. This study uses a quantitative method with a multiple linear regression approach. The research sample was selected using purposive sampling techniques, resulting in 47 companies that met the criteria during the observation period, with a total of 235 observational data points. The data used were secondary data in the form of annual financial statements published by the companies. The research results show that partially, (1) Auditor Switching does not affect Audit Report Lag. (2) Company Operational Complexity has a positive and significant effect on Audit Report Lag. (3) Audit Complexity does not significantly affect Audit Report Lag. These findings indicate that the more complex a company's operations, the longer it takes for the auditor to complete the financial statement audit process.
Pengaruh Financial Stability, External Pressure, dan Rationalization Terhadap Financial Statement Fraud Ikram Muhammad Faris; Satiman
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to determine the effect of financial stability, external pressure, and rationalization on financial statement fraud (Empirical Study of Infrastructure Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period) both partially and simultaneously. This type of research is quantitative. The sample in this study was obtained using purposive sampling technique, so that 14 samples were obtained with the 2019-2023 research period. The data used in this study were obtained from financial statements. The tests used in this study are descriptive statistikal tests, selection of panel data regression estimation models, classical assumption tests, and hypothesis testing. The results of this study indicate that based on partial tests external pressure, and rationalization have an effect on financial statement fraud, but financial stability has no effect on financial statement fraud. Based on simultaneous tests, financial stability, external pressure, and rationalization have an effect on financial statement fraud.
Pengaruh Komisaris Independen, Kepemilikan Manajerial Dan Audit Tenure Terhadap Integritas Laporan Keuangan Muhamad Rifa’i; Hari Stiawan
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Penelitian ini dilakukan untuk menganalisis Pengaruh Komisaris Independen, Kepemilikan Manajerial dan Audit Tenure Terhadap Integritas Laporan Keuangan. Penelitian dilakukan pada perusahaan sektor Infrastruktur yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2023. Metodologi yang digunakan adalah regresi data panel. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling sehingga diperoleh 14 perusahaan yang dijadikan sampel penelitian dan periode yang diteliti adalah 5 tahun yaitu dari tahun 2019 sampai tahun 2023 sehingga terdapat 70 sampel. Data yang digunakan diambil dari annual report yang telah diaudit dan laporan tahunan yang diterbitkan oleh masing-masing perusahaan yang diteliti. Pengujian hipotesis dilakukan dengan menggunakan aplikasi Eviews series 12. Hasil penelitian menunjukan bahwa secara parsial Komisaris Independen berpengaruh terhadap Integritas Laporan Keuangan, Kepemilikan Manajerial tidak berpengaruh terhadap Integritas Laporan Keuangan, Audit Tenure tidak berpengaruh terhadap Integritas Laporan Keuangan. Secara simultan Komisaris Independen, Kepemilikan Manajerial dan Audit Tenure berpengaruh terhadap Integritas Laporan Keuangan.halaman.
Pengaruh External Pressure, Financial Target, And Financial Stability Pada Kecurangan Laporan Keuangan Indah Septiani; Satiman
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to determine the effect of external pressure, financial targets, and financial stability on financial statement fraud (an empirical study of healthcare sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period) both simultaneously and partially. This type of research is quantitative. The population in this study was 37 companies, the sample in this study was obtained using a purposive sampling technique, resulting in 8 samples for the 2019-2023 period. The data used in this study were obtained from financial statements. The tests used in this study were descriptive statistical tests, panel data regression estimation model selection, classical assumption tests, and hypothesis tests. To answer the research problem, the data were analyzed using Eviews 12. The results of this study are based on simultaneous tests of external pressure, financial targets, and financial stability that influence financial statement fraud, while partial tests of external pressure and financial targets do not influence financial statement fraud, but financial stability does influence financial statement fraud.
Pengaruh Ukuran Perusahaan, Audit Lag dan Financial Distress Terhadap Opini Audit Going Concern Shelly Gandini Febrianti; Fina Fitriyana
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to examine and analyze the influence of Firm Size, Audit Lag, and Financial Distress on Going Concern Audit Opinions of companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. This research is a quantitative associative study. The population of this study consists of property and real estate companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The sampling technique used is purposive sampling, resulting in 51 companies selected from a total population of 255. The data used in this study are logistic data obtained from secondary sources through documentation and literature review methods. The data analysis methods include descriptive analysis and logistic regression using Eviews 12. The results of the study show that, simultaneously, Firm Size, Audit Lag, and Financial Distress have a significant effect on Going Concern Audit Opinions. Partially, Firm Size has no significant effect, Audit Lag has a effect, and Financial Distress has a negative effect on Going Concern Audit Opinions during the 2019–2023 period.
Pengaruh Intensitas Modal dan Pertumbuhan Penjualan Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Pemoderasi Bunga Safitri; Rudy
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
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Abstract

This study aims to examine the partial and simultaneous effects of Capital Intensity and Sales Growth on Tax Avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX). This quantitative research utilizes secondary data from annual financial statements and annual reports of energy sector companies during 2019–2023. The population consists of 90 companies listed on the IDX in the specified period. Using purposive sampling, a sample of 16 companies was selected. Hypotheses were tested using multiple linear regression analysis assisted by Eviews version 12. The results indicate that Capital Intensity and Sales Growth simultaneously influence Tax Avoidance. However, Capital Intensity does not have a significant effect on Tax Avoidance, whereas Sales Growth has a significant positive effect. Furthermore, Institutional Ownership does not moderate the relationship between Capital Intensity and Tax Avoidance, but it does moderate the relationship between Sales Growth and Tax Avoidance.

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