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Jurnal Studi Akuntansi Pajak Keuangan
Published by Institut Teknologi dan Bisnis Kristen Bukit Pengharapan
ISSN : -     EISSN : 30322979     DOI : https://doi.org/10.61696/jusapak
Core Subject : Economy,
Economics, Econometrics & Finance
JUSAPAK (Jurnal Studi Akuntansi Pajak Keuangan) adalah diterbitkan oleh Institut Teknologi dan Bisnis Kristen Bukit Pengharapan yang memiliki cita-cita menjunjung tinggi nilai-nilai ilmu pengetahuan dan perkembangan ilmu pengetahuan khususnya dibidang Akuntansi, Pajak dan Keuangan. Tujuan jurnal ini adalah untuk mempublikasikan hasil riset maupun pemikiran akuntansi dan atau keuangan yang relevan bagi pengembangan profesi dan praktek akuntansi di Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 74 Documents
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PENGARUH PERATURAN MENTERI KESEHATAN (PERMENKES) NO. 3 TAHUN 2023 TERHADAP PERSEDIAAN DI KLINIK HEMODIALISA Yusriyadi Firdha Alphionita
Jurnal Studi Akuntansi Pajak Keuangan Vol. 1 No. 4 (2023)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v1i4.180

Abstract

Hemodialysis clinic is one place that provides services and facility hemodialysis for out patient. As a clinic, it should obey for minister of health regulation in Indonesia because a hemodialysis clinic has collaborated with BPJS as health insurannce agency. Changes in inventory due to the latest provisions are one of the clinic’s efforts to provide better services. Changes in the use of supplies will be able to change the quantity of purchases of medical equipment and materials. For clinics, supplies are an important element in the operation of hemodialysis services. Clinics that have systematic inventory records will always maintain inventory records so that they can know the amount of supplies used in clinic operations. The purpose of this paper is to analyze changes in supplies caused by the health minister's regulations. Changes in inventory can be seen through the amount of inventory purchased and the amount of inventory used. Because changes in inventory also affect the gross profit of the Hemodialysis Clinic. The results of the research show that the quantity of supplies purchased has increased, the amount of inventory used has increased, and the clinic's gross profit has decreased.
PENGARUH REKNSILIASI DATA, KAPASITAS SUMBER DAYA MANUSIA DAN SARANA PRASARANA TERHADAP KUALITAS LAPORAN KEUANGAN KEPOLISIAN DAERAH JAMBI Eri Muspidra
Jurnal Studi Akuntansi Pajak Keuangan Vol. 1 No. 4 (2023)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v1i4.181

Abstract

This research aims to evaluate and analyze the impact of data reconciliation, human resource capacity, and infrastructure on the quality of government financial reports within the Jambi Regional Police. The population that is the focus of this research is all Work Units in the Jambi Regional Police, totaling 32 Work Units. In this research, the sample selection method uses a purposive sampling approach, where samples are taken based on the researcher's subjective considerations which are adjusted to the research objectives. The type of data used is primary data, with data collection techniques through distributing questionnaires to respondents. A total of 96 questionnaires were sent to respondents, but only 86 were returned. Hypothesis testing is carried out using multiple linear regression tests. Based on the results of this research, it can be concluded that simultaneously there is a significant influence between data reconciliation variables, human resource capacity and infrastructure on the quality of government financial reports. Partially, the research results show that data reconciliation has a significant effect, human resource capacity has a significant effect, and infrastructure has a significant effect on the quality of government financial reports.
SISTEM PENGENDALIAN INTERNAL PEMBELIAN KREDIT PERSEDIAAN BARANG DAGANG PADA KOPERASI JASA GUNUNG MADU Armareta Rafika Surya
Jurnal Studi Akuntansi Pajak Keuangan Vol. 1 No. 4 (2023)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v1i4.182

Abstract

Pelaksanaan kegiatan pada setiap perusahaan tentunya mempunyai suatu sistem yang memuat tata cara dalam pelaksanaannya. Sistem akuntansi pembelian merupakan contoh sistem dalam suatu bisnis yang digunakan oleh perusahaan untuk membeli barang yang dibutuhkan dalam hal ini kegiatan yang dilakukan Koperasi Jasa Gunung Madu untuk memenuhi persediaan barangnya juga dengan menerapkan sistem pembelian. Dalam pelaksanaan sistem tersebut tentunya dibutuhkan sistem pengendalian yang tepat. Data yang digunakan untu adalah data berupa informasi pembelian kredit persediaan Koperasi Jasa Gunung Madu dan Data sekunder berupa supporting dokument. Dalam menganalisis data yang diperoleh menggunakan metode kualitatif. Hasil dari penulisan karya ilmiah ini menunjukkan bahwa dalam implementasi sistem pembelian kredit persediaan barang, sistem yang diterapkan Koperasi Gununung Madu sudah cukup sehat dan efisien secara optimal dengan adanya dokumen-dokumen dan pencatatan yang cukup sistematis. Hanya saja dalam pengendalian internal masih memerlukan perhatian khusus terutama aspek organisasi yang belum bertumpu pada elemen kunci pengendalian internal terkait dengan pemisahan fungsi utama dimana terdapat adanya bagian yang merangkap tugas yang dilakukan oleh bagian penerimaan yang merangkap sebagai penyimpanan barang, yang artinya
UPAYA PENGEMBANGAN UMKM DALAM PEREKONOMIAN INDONESIA Berliana Ramadani
Jurnal Studi Akuntansi Pajak Keuangan Vol. 1 No. 4 (2023)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v1i4.183

Abstract

The development of MSMEs in Indonesia has always increased every year and has an important role in the economy. This is what makes the government eager to help develop the businesses of MSME players by providing assistance, holding seminars, holding MSME festivals and so on. As an MSME actor, not only does he understand his business, but he should understand how to record his business accounting. The development of MSMEs in Indonesia can improve the quality of human resources by utilizing technology in the form of Instagram, Facebook, websites and other social media that can develop businesses widely. The purpose of writing this scientific work is to analyze MSME development efforts in the economy in Indonesia. Research shows that how big the contribution of MSMEs is in the Indonesian economy. In 2022 the growth of the Indonesian economy will reach 99% of all businesses, the contribution to GDP is 60.5% and in the workforce is 96.9% of the total national employment.
ANALISIS SISTEM PERENCANAAN DAN PENGADAAN ANGGARAN DINAS ENERGI DAN SUMBER DAYA MINERAL Dwi Indah Permata
Jurnal Studi Akuntansi Pajak Keuangan Vol. 1 No. 4 (2023)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v1i4.184

Abstract

Office Stationery is a very influential support in carrying out operational activities every day. All work activities require the availability of adequate stationery. By fulfilling the needs of Office Stationery, work activities can run optimally. Planning is a very crucial stage in a management function, most importantly in experiencing a changing external environment moving forward. Planning should be more rational, systematic and not based on intuition and hunches. Procurement in the field of Office Stationery providers must meet the needs so that there is no waste of cash. In the implementation of the Procurement of goods / services in a government agency is a matter that is closely related to using the rules of the APBN or APBD. Therefore, the management of stationery must receive specific attention by managing every expenditure of goods to be used. The purpose of this research is to find out the Planning and Procurement System of the Office Stationery Budget in the Mineral Resources Energy Service.
ANALISIS KINERJA KEUANGAN DARI ASPEK LIKUIDITAS DAN SOLVABILITAS PADA PT. GUDANG GARAM TBK (Yang Terdaftar Dalam BEI) Maria Assumpta De Araujo; Yohanes Soares
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 1 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i1.201

Abstract

Tujuan penelitian adalah untuk melihat bagaimana kinerja keuangan PT. Gudang Garam Tbk ditinjau dari rasio likuiditas dan solvabilitas pada tahun 2018-2020. Data yang digunakan dalam penelitian ini adalah data sekunder yaitu dokumen laporan keuangan. Berdasarkan hasil analisis yang diperoleh dari kinerja keuangan PT. Gudang Garam Tbk selama tahun 2017-2021 berdasarkan rasio likuiditas diukur menggunakan current ratio tahun 2017-2021 menalami peningkatan pada tahun 2017- 2020 sedangkan tahun 2021 mengalami penurunan tetapi mendapatkan hasil yang baik, quick ratio pada tahun2017-2020 mengalami peningkatan sedangkan 2021 mengalami penurunan tetapi mendapatkan hasil yang baik, cash ratio pada tahun 2017-2019 mengalami peningkatan sedangkan tahun2020 dan 2021 mengalami penurunan tetapi mendapatkan hasil yang baik, dan rasio perputaran kas pada tahun 2017,2018,2019,dan 2021 mengalami peningkatan sedangkan tahun 2020 mengalami penurunan tetapi mendapatkan hasil yang baik. Rasio solvabilitas tahun 2017-2021 yang diukur menggunakan debt to asset ratio pada tahun 2017,2018,2019, dan 2021 mengalami peningkatan sedang tahun 2020 mengalami penurunan namum masih mendapatkan hasil yang baik, debt to equity ratio pada tahun 2017,2018,2019, dan 2021 mengalami peningkatan sedangkan tahun2020 mengalami penurunan namun masih mendapatkan hasil yang baik, dan LTDtER pada tahun 2017,2019, dan 2020 mengalami peningkatan sedangkan tahun 2018 dan 2021 mengalami penurunan namun masih mendapatkan hasil yang baik.
ANALISA YURIDIS SENGKETA PAJAK PADA PENGADILAN TATA USAHA NEGARA TERHADAP SURAT KETETAPAN PAJAK STUDI KASUS PUTUSAN PENGADILAN NO 606 K/TUN/2022 Maralus Samosir; Yusuf Gunawan
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 1 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i1.218

Abstract

This research aims to determine the mechanisms and procedures for resolving tax disputes in the judicial system in Indonesia, specifically knowing the mechanisms for resolving tax disputes and the characteristics of tax dispute resolution carried out by taxpayers regarding tax assessment letters (SKP) issued by the Directorate General of Taxes (DJP). The formulation of the problem in this research is: How are tax disputes in the State Administrative Court? How is the analysis of juridical considerations regarding the State Administrative Decision Number 606 K/TUN/2022? The research method used in this research is normative legal research, namely a legal research method which in principle carries out research on legal rules in legislation (Positive law), literature studies, jurisprudence and doctrine carried out qualitatively. The results of this research are that considering the subject matter of the dispute, the responsibilities of administrative officials, and the scope of the law, that tax disputes have almost the same characteristics as administrative disputes. The difference is, a tax dispute is not just about opposing a tax decision, but also calculating the amount of tax in dispute. The resolution requires a special court, for this reason the Financial Court was formed which is a specialty of the State Administrative Court. Often there is a gap in jurisdiction between the two courts, even though each court has its own absolute jurisdiction. The limits of the authority of the Tax Court and PTUN in matters of tax opinion can be seen, when it concerns the magnitude of SKP losses and procedural errors in disputed cases, the supervisory authority rests with the Tax Court. Court, whereas cases involving the legitimacy of power, alleged abuse of office, and unlawful acts, the PTUN has the right to examine them. Consideration of the Supreme Court judges through Decision Number: 606 K/TUN/2022 Whereas based on Article 1 number 5 of Law Number 14 of 2002 concerning the Tax Court, the definition of a tax dispute is a dispute that arises in the field of taxation between the Taxpayer or Tax Insurer and the official who has the authority as a result of the issuance of a decision that can be submitted for an appeal or lawsuit to the Tax Court based on tax laws and regulations, including a lawsuit regarding the implementation of collection based on the Law on Tax Collection by Force Letter. Whereas Article 1 number 7 of Law Number 14 of 2002 concerning the Tax Court regulates that a lawsuit is a legal remedy that can be taken by a taxpayer or tax bearer regarding the implementation of tax collection or against a decision that can be filed a lawsuit based on the applicable tax laws and regulations. That the legal remedy for Tax Collection Letters (STP) and Tax Underpayment Assessment Letters (SKPKB) whose issuance does not comply with the procedures or procedures stipulated in the provisions of tax laws and regulations is to file a lawsuit only with the Tax Court. Keywords: Tax Disputes, Tax Court, Administrative Court
PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN DAN SISTEM PENGUKURAN KINERJA TERHADAP KINERJA MANAJERIAL PADA PUSKESMAS SITANGGAL Eduward Tony Sitorus; Risma Ayu Nabela; Oktavia Marpaung; Ringkot P Nainggolan
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 1 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i1.220

Abstract

This research aims to analyze the influence of accounting information systems and performance measurement systems. The method used in research using quantitative research is research that is described systematically, directed and clearly structured from the beginning to the formation of the research design. The sample is nonprobability sampling using a saturated sample. The population in this study was the Siangkat Community Health Center. The sample in the study was 30 samples. Data used in This research uses primary data sourced from the Sitanggal Community Health Center. Results of this research: partially (t test) it is known that the Accounting Information System and Performance Measurement System have a significant effect on Managerial Performance, and in the F test the Accounting Information System and Performance  Measurement System variables simultaneously have an effect on Managerial performance. In the coefficient of determination, there is an influence of motivation and work discipline on employee performance which is influenced by other factors which are not included in the variables in this research.
ANALISIS BENEISH RATIO INDEX: BERPERANKAH DALAM MENDETEKSI KECURANGAN PADA PELAPORAN KEUANGAN? ANALISIS BENEISH RATIO INDEX: BERPERANKAH DALAM MENDETEKSI KECURANGAN PADA PELAPORAN KEUANGAN? rafles ginting; Nicholas Christiansen; Ines Hanida; Julyanne Gracia Irawan
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 1 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i1.260

Abstract

This study aims to determine the percentage of fraud in the financial reporting of construction companies, specifically WSKT and WIKA. Categorizing construction companies including manipulators, non-manipulators or gray companies from 2018-2022. The parameter index used is DSRI, GMI, AQI, SGI, TATA, DEPI, SGAI, and LVGI. The data collection method used is documentation. The population taken was 6 companies which used 5 annual financial data on each company so that the total was 30 data listed on the IDX. Data analysis uses descriptive quantitative analysis with the Beneish Ratio Index ratio. Data sources are obtained through the company's official website and the Indonesia Stock Exchange (IDX). The sample in the study used was purposive sampling. The results of this study indicate that the Beneish M-Score calculations of the two companies indicate manipulation of their financial reporting. The novelty of this research lies in the focus of research and the completeness of the Beneish M-Score calculation where researchers focus on WSKT and WIKA as the main point in the discussion where there is no research that focuses on the companies studied along with calculations that only use 5 calculations.
EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DALAM PENGENDALIAN INTERNAL PERUSAHAAN START UP DI JAKARTA Haryo Sulistianto
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 1 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i1.275

Abstract

The study aims to assess the effectiveness of SIA in supporting internal control of start-up companies in Jakarta. Using descriptive quantitative methods, the study explores how SIA integration can affect the internal control of the company. A total of 100 start-ups in Jakarta were selected as samples through purposive sampling techniques. Data collection is carried out through a questionnaire designed to measure management perception of the effectiveness of the SIA used and implementation of internal controls. Data analysis is performed using simple descriptive analysis and linear regression techniques. Research results show that there is a significant positive link between SIA integration and the effectiveness of internal controls. Companies with an integrated SIA are experiencing an improvement in internal control. Despite this, challenges such as the cost and complexity of implementation, as well as the need for improved training for users, were identified as major obstacles. The research concludes that investment in integrated SIA development is essential to support the effectiveness of internal controls in start-ups. Recommendations for start-ups include focusing on human resource development and change management to maximize SIA’s potential.

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