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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 6 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2024)" : 6 Documents clear
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.
ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Hanstiene Dwiaz Wiandani
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.v2i1.276

Abstract

The purpose of this study is to study the effect of the independent variables Corporate Social Responsibility (CSR) and company size on the dependent variable of financial performance in companies listed on the IDX for the 2020-2022 mining sector. This study uses a total sample of 20 companies. Sampling used is subjective sampling method. The research analysis uses a statistical approach, namely the panel data regression method. On the basis of the results of the analysis, the first and second conjectures reveal that the CSR variable and company size have a positive influence on financial performance. The third conjecture reveals that the variables CSR and company size together have an influence on financial performance.

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