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Ilham Ramadhan Ersyafdi
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INDONESIA
JURALINUS
Published by Ikatan Cendekiawan Muda Akuntansi
ISSN : 30266157     EISSN : -     DOI : 10.61754
Core Subject : Economy, Humanities, Science, Education,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
Jurnal Akuntansi Publik Nusantara (JURALINUS) adalah jurnal yang menerbitkan artikel tentang penelitian akuntansi Sektor Publik dalam berbagai topik penelitian diantaranya akuntansi kebijakan pemerintah, akuntansi pajak pemerintah, akuntansi audit pemerintah, Anggaran, dan topik lain yang belum tercatat.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 30 Documents
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Dampak Good Corporate Governance (GCG) Terhadap Kecurangan: Sudut Pandang dari Studi Literatur Mabyuni, Rahma Umnun; Ersyafdi, Ilham Ramadhan; Ulfah, Fitriah
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 1 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i1.126

Abstract

Corruption, financial reporting fraud and asset misappropriation are serious problems that threaten the integrity and sustainability of companies in various sectors, including the public and banking sectors. Good Corporate Governance (GCG) is a strategic solution in preventing and reducing these practices through the application of principles such as transparency, accountability, responsibility, independence, and fairness. GCG not only functions as a system that regulates relations between stakeholders but also as an effective control mechanism to improve company performance while preventing fraudulent acts. This study uses a literature study method to examine the role of GCG in preventing three dimensions of fraud, namely corruption, financial reporting fraud and asset misappropriation. The results of the study indicate that the implementation of good GCG can minimize the risk of fraud, increase management transparency, and create an organizational culture that is conducive to sustainable company management.
Penerapan Aplikasi SAKTI dalam Manajemen Keuangan di Perguruan Tinggi Negeri Susanti, Christina
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 1 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i1.127

Abstract

The Ministry of Finance of the Republic of Indonesia is at the forefront of developing policies that embrace the principle of e-government, leveraging information technology to streamline financial transactions. One of the key applications in this endeavor is the Sistem Aplikasi Keuangan Level Instansi (SAKTI). This study employs a robust qualitative descriptive data analysis technique, combining field observation, interviews with financial managers as SAKTI users at Poltekpar Bali, and comprehensive literature studies. This multifaceted approach ensures a thorough understanding of the SAKTI application's implementation and effectiveness in financial management. The results of this study show that financial managers at Poltekpar Bali have implemented the SAKTI application well according to laws and regulations. The SAKTI application can create cost efficiency, work effectiveness, transparency, and accountability in agency financial management. The Web-based SAKTI application can be accessed anytime and anywhere. It has an excellent security system with the support of a one-time password system. With the development of increasingly sophisticated technology, it is expected to be a challenge and motivation to develop SAKTI. The quality and competence of human resources in operating SAKTI are also critical and necessary in achieving the successful implementation of SAKTI, so training and socialization related to SAKTI are needed for all work units.
Keperilakuan Well-being Investasi Kolektor Jersey Bola Original Lukmana Putra, Indra; Puspitasari, Peni; Oktora, Yeki Senja
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 1 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i1.129

Abstract

Riset sosial keperilakuan keuangan investasiI well-being kolektor jersey original, berfokus menganalisis determinasi keputusan investasi. Pendekatan kualitatif berproses pengumpulan data wawancara mendalam  kmunitas  kolektor jersey bola original berjejaring  media sosial. Analisis data menyoroti perilaku investasi berorientasi well-being dilatarbelakangi harapan fluktuasi nilai jersey ori yang dikumpulkan. Temuan kesejahteraan berinvestasi Jersey ori bergantung pada pengalaman dan pengetahuan kolektor mengenai nilai sejarah dan keaslian produk. Lebih lanjut, riset menemui tren berkembang pasar jersey original dari media sosial kenaikan harga dan fashion berupa tingginya permintaan. Digitalisasi dan platform online semakin mendongkrak situasi, sehingga memunculkan fenomena Fear of Missing Out (FOMO) memicu ketakutan para kolektor kehilangan peluang investasi tampaknya menjanjikan. Riset  literasi perilaku manajemen keuangan dengan kesejahteraan menyoroti pentingnya pendekatan terinformasi mengelola investasi jersey ori sambil menyadari para kolektor memprioritaskan kepuasan pribadi daripada keuntungan finansial. Kontribusi kedalama riset memberikan wawasan tentang dinamika keperilakuan keuangan dan kepuasan individu dalam konteks berinvestasi jersey original.
Evaluasi Penerapan Sistem Pengendalian Intern pada Kualitas Laporan Keuangan KPP Bea Cukai X Putri, Valentina Amalia; Junjunan, Mochammad Ilyas; Jannah, Binti Shofiatul
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 1 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i1.130

Abstract

This study aims to analyze the application of the internal control system based on the COSO framework at the X Customs Supervision and Service Office in an effort to improve the quality of financial statements in the midst of rampant cases of smuggling illegal goods that harm the state so it is important to implement a comprehensive internal control system. The research method used is descriptive qualitative. Data collection is done through interviews and documentation through the stages of collection, data production, data presentation and conclusion drawing. The COSO framework is used as a reference in analyzing five internal control components: control environment, risk assessment, control activities, information and communication, and monitoring. Evaluation of the implementation of the internal control system on the quality of Customs and Excise financial reports is necessary for the development of a comprehensive research methodology to measure the effectiveness of the internal control system and its impact on the quality, reliability and transparency of financial reports within the Customs and Excise. The results showed that X Customs Supervision and Service Office has implemented internal control in accordance with the COSO framework, by developing a systematic and comprehensive monitoring mechanism.
The Effect of Profitability And Financial Performance on Company Value with Corporate Social Responsibility as a Moderating Variable Nugroho, Angeline Majesty; Setyawati, Devina
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 2 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli-Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i2.133

Abstract

This study aims to test profitability, financial performance has a positive effect on company value, and test corporate social responsibility has an impact on the influence of profitability on company value and corporate social responsibility has an impact on the influence of financial performance on company value. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 - 2021 with a total of 40 companies. The sampling technique was purposive sampling and a sample of 40 companies was obtained with 120 samples of observed data. The data analysis method used multiple linear regression analysis. Based on the results of data analysis and hypothesis testing, it can be concluded that the variables of profitability and corporate social responsibility in moderation of profitability have an effect on company value. While financial performance and corporate social responsibility in moderation of financial performance have no effect on company value.
Evaluasi Kepatuhan Perpajakan Pengadaan Barang dan Jasa Dispendukcapil Kabupaten Malang Nugraheni, Dhea Galuh; Ernawati, Widi Dwi; Lukmana Putra, Indra
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 2 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli-Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i2.153

Abstract

Reseach evaluates tax compliance in the procurement of goods and services at the Department of Population and Civil Registration of Malang Regency, specifically concerning the calculation, remittance, and reporting of Income Tax Article 22, Article 23, and Value Added Tax (VAT). The research focuses on a local government institution obligated to fulfill tax duties in accordance with prevailing regulations. This applied research employs an exploratory method using interviews, observations, and documentation based on the 2023 procurement budget reports. In general, tax reporting procedures complied with regulations through the DJP Online system, supported by Bank Jatim as the reporting intermediary. However, several discrepancies were identified, such as misclassification of income tax on printed material procurement, inaccurate daily transaction recording, and inconsistencies in payment and remittance dates. Tax remittance occasionally exceeded the ideal post-completion period. Technical issues also occurred during reporting via the Coretax DJP system, particularly delays and data entry errors. Contributes to improving the accuracy of tax administration in local government entities. It is recommended that treasurers exercise greater care in classifying tax objects and strengthen coordination with the Regional Financial and Asset Agency (BKAD) to ensure smooth digital tax reporting. The findings underscore the importance of enhancing human resource capacity and leveraging information technology to support optimal public sector tax compliance.
Dampak Perubahan Kebijakan Pajak Terhadap Bisnis UMKM di Indonesia Yulianto, Asep Al-Farizi
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 2 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli-Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i2.166

Abstract

This study aims to evaluate the impact of tax policy changes on business performance in Indonesia, particularly in the micro,small and medium enterprise (MSME) sector. Data was collected through a survey of 50 business owners located in Metro City, Lampung Province, who have directly experienced the effects of changes in tax rates and policies over the past three years. The research adopts a qualitative approach, utilizing questionnaires and limited interviews as instruments.The results of this study indicate that the majority of respondents felt the impact of tax changes, especially the increase in final income tax rates and the implementation of stricter monitoring, which led to a decrease in profit margins and an increase in administrative costs. On the other hand, some business owners recognized the benefits of tax incentives, such as tax relief for SMEs during the economic recovery period following the pandemic. This study suggests the need for a more flexible policy approach and more intensive tax education and outreach, so that business actors can respond to tax changes efficiently and maintain business sustainability.
Pengaruh Good Corporate Governance, Leverage dan Sales Growth terhadap Kinerja Keuangan pada Perusahaan Sektor Consumer Non Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Eka, Annisa Eka Safitri; Mulyani, Sri; Afifi, Zaenal
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 2 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli-Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i2.167

Abstract

This study aims to examine the effect of good corporate governance, leverage, and sales growth on financial performance. This study uses secondary data sources in the form of financial reports of Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange for the years 2019-2023. Using a purposive sampling method, a sample of 145 companies was obtained. Data analysis used multiple linear regression analysis. Based on the results of hypothesis testing, it was found that institutional ownership has a positive effect on financial performance, the audit committee has no effect on financial performance, leverage has a negative effect on financial performance, and sales growth has a positive effect on financial performance.
Analysis of The Relationship Between Profitability and Leverage on Stock Returns in Retail Companies Listed on The Indonesia Stock Exchange (IDX) in 2019–2023 Dewi, Mutiara Anggreni; Bintari, Wisang Candra; Wangsi, Mitta Muthia; Waly, Nur Aeni
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 2 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli-Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i2.173

Abstract

This study presents an analysis of the effect of profitability ratios and leverage ratios on the stock returns of retail companies listed on the Indonesia Stock Exchange from 2019 to 2023. The purpose of this study is to provide insight into how these financial metrics influence investor decisions and market performance. The findings indicate that both profitability ratios and leverage ratios have a significant impact on stock returns, highlighting the importance of financial health in attracting investment. This research also emphasizes the need for retail companies to adapt to changing market conditions, especially after the COVID-19 pandemic, which forced many retailers to increase their digital presence and operational strategies. This study contributes to the understanding of financial dynamics in the retail sector and is a valuable resource for academics and practitioners in the field of finance.
Pengaruh Manajemen Lingkungan dan Karakteristik Organ Perusahaan terhadap Pengungkapan Emisi Karbon Annisa, Nabilah Nur; Ersyafdi, Ilham Ramadhan
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 1 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i1.145

Abstract

The purpose of this study is to examine the effect of environmental management, characteristics of corporate organs, namely the board of directors and board of commissioners on carbon emission disclosure. The variables studied include ISO 14001 certification, PROPER rating, green investment, board of directors size, board of directors age, gender diversity of commissioners, board of commissioners size, commissioner education level and composition of independent commissioners. The type of study used is quantitative which is secondary and then uses documentation techniques. The population used in this study are companies listed on the LQ45 Low Carbon Leaders index on the Indonesia Stock Exchange, and there are 38 companies that meet the sample criteria from 2022-2023. The results of the study prove that carbon emission disclosure can be influenced by the PROPER rating and green investment variables. While other independent variables are unable to influence carbon emission disclosure.

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