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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. 3 No. 1 (2025)" : 6 Documents clear
CARBON EMISSIONS DISCLOSURE: A CONCEPTUAL STUDY khoirul aswar
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 1 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i1.598

Abstract

Long-term changes in local, regional, and global weather patterns brought on by human activity are referred to as climate change. Since the early 20th century, observations of climate change have been conducted, and the findings show that human activity—specifically, the combustion of fossil fuels—is the primary factor accelerating climate change. The purpose of this study is to demonstrate how gender diversity on the board of directors, firm size, and independent commissioners affects the disclosure of carbon emissions. Potential and existing investors can utilise the information from this study to help them make decisions about the disclosure of carbon emissions in light of environmental change.
PENGARUH HARGA DAN PELAYANAN TERHADAP LOYALITAS KONSUMEN DENGAN KEPUASAN KONSUMEN SEBAGAI VARIABEL MODERASI PADA PT. GLOBAL HEALTH SCREENING CENTRE MEDAN Clarrissa Winata
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 1 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i1.628

Abstract

This study aims to analyze the influence of price and service quality on customer loyalty, with customer satisfaction as a moderating variable at PT. Global Health Screening Centre Medan. The research method used is a quantitative approach, with a sample of 40 customers of PT. Global Health Screening Centre. Data were collected through questionnaires and analyzed using the Partial Least Square (PLS) method. The results indicate that price and service quality significantly affect customer loyalty. Moreover, customer satisfaction is proven to moderate the relationship between price and loyalty, as well as between service quality and customer loyalty.
PENGARUH PERPUTARAN MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Food & Beverages yang terdaftar di Bursa Efek Indonesia Tahun 2018-2023): PENGARUH PERPUTARAN MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Food & Beverages yang terdaftar di Bursa Efek Indonesia Tahun 2018-2023) annisa rizky ramadhani siregar; Listiorini; Muhammad Karya Satya Azhar
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 1 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i1.643

Abstract

This study aims to determine the effect of turnover  Working Capital and Liquidity on Profitability with Size  Company as a moderating variable. This type of research  is quantitative research. The population in this study is  all Food & Beverages Companies listed on the Stock Exchange Indonesia for the 2018-2023 period. Sampling technique with  using a purposive sampling method with a number of samples  28 companies. This research uses data analysis techniques Moderated Regression Analysis (MRA). The results of this research show that Capital Turnover Work has no effect on Profitability. Liquidity has an effect  on Profitability. Company size is able to moderate  the influence of working capital turnover and liquidity on profitability  
IMPLEMENTASI PEMBIAYAAN KEPEMILIKAN EMAS DENGAN AKAD MURABAHAH PADA PRODUK SOLUSI EMAS HIJRAH DI BANK MUAMALAT KCP MAGELANG Baihaqi Yahya; Chaidir Iswanaji; Ayunda Putri Nilasari
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 1 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i1.690

Abstract

Bank Muamalat is a sharia-based bank in Indonesia, which has various financing products. Oneof the financing products available at Bank Muamalat is the Solusi Emas Hijrah (SOLEH) financing. Bank Muamalat creates opportunities for people who want to invest or own gold, in addition to its easy requirements, the financing is also free from usury. The research method applied in this study is a qualitative approach, with data collection techniques that include interviews, observations, and documentation. This financing procedure goes through several stages, including submission, feasibility analysis, agreement, disbursement of funds, and installment payment mechanisms by customers. However, behind that, there are obstacles such as late payments, which can affect the smoothness of transactions, due to a lack of understanding. This study is expected to provide useful insights for Islamic banking institutions in optimizing the implementation of the Murabahah agreement on gold financing products
ANALISIS FAKTOR PENYEBAB KEGAGALAN PENCAIRAN DANA KREDIT USAHA RAKYAT ( KUR ) DI BANK BTN KCP WONOSOBO Devi Novita Sari; Atika Atika
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 1 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i1.691

Abstract

Bank Tabungan Negara (BTN) KCP Wonosobo is a state-owned bank committed to supporting national economic growth through various financing products, one of which is the People's Business Credit (KUR). KUR BTN is a financing program designed for Micro, Small, and Medium Enterprises (MSMEs) that require business capital with low interest rates and easier requirements. This product aims to expand financing access for MSMEs, stimulate real sector growth, and create more job opportunities. Through KUR, Bank BTN actively contributes to strengthening financial inclusion, offering competitive capital solutions, and supporting the sustainability of small and medium enterprises in Indonesia. This research aims to identify the factors that lead to the failure of KUR fund disbursement at Bank BTN KCP Wonosobo. The study adopts a qualitative approach and conducts a comprehensive analysis of the issue. The research sources consist of primary and secondary data obtained from interviews and data observations. The results of this study conclude the various factors that prevent the disbursement of KUR loan funds, whether due to bank regulations or borrower- related issues.
ANALISIS PENERAPAN SISTEM INFORMASI PEMERINTAH (SIPD) PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KOTA YOGYAKARTA Dhea Ayu Puspitasari; Herlina Manurung
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 1 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i1.692

Abstract

This study aims to analyze the implementation of the Regional Government Information System (SIPD) at the Regional Financial and Asset Management Agency (BPKAD) of Yogyakarta City. SIPD is a digital platform designed to improve efficiency, transparency, and accountability in regional financial management. This study uses a qualitative approach with data collection methods including in-depth interviews, participatory observation, and documentation analysis. The results of the study indicate that the implementation of SIPD has had positive impacts such as increased efficiency and accuracy of financial reporting, as well as increased transparency through access to public information. However, there are also technical challenges such as internet network problems and limited system features. This study highlights the importance of HR training and technology infrastructure support to maximize the potential of SIPD in realizing good governance.

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