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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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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.
PENGARUH PROFITABILITAS AKTIVITAS DAN LIKUIDITAS TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN TEKSTIL DAN GARMENT DI BURSA EFEK INDONESIA PERIODE 2018-2022 Umi Mas’ulah; Iip Dyah Kusumaningati; Revyta Wulandari
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 2 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i2.292

Abstract

Profit growth shows that the financial condition of a company is good from a financial perspective. The company's profits are expected to increase every year in order to support the sustainability of the company's business in competing. This research was conducted with the aim of determining the influence of profitability, activity and liquidity on profit growth in the textile and garment sector listed on the Indonesia Stock Exchange in 2018-2022. The results of this research show that Profitability partially has a significant effect on Profit Growth, this is proven based on its significance value, namely 0.308 > 0.05. Partial activity has a significant effect on Profit Growth, this is proven based on the significance value, namely 0.345 > 0.05. Liquidity partially has a significant effect on Profit Growth, this is proven based on its significance value, namely 0.838 > 0.05. The conclusion is that the influence of the Profitability Ratio has a negative effect which is not significant, the Activity Ratio has a negative effect which is not significant and the Liquidity Ratio has a negative effect which is not significant.
MENGUJI KETEPATAN LAPORAN KEUANGAN PERUSAHAAN SEKTOR KESEHATAN DI INDONESIA: STRATEGI IMPLEMENTASI MODEL BENEISH M-SCORE DAN PENGARUHNYA DENGAN FRAUD PENTAGON Ade Julianto Setya Putra; Helisa Noviarty; Juanda Astarani
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 2 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i2.294

Abstract

Abstract This study investigates the influence of the fraud pentagon and the Beneish M-Score Model on the potential for financial statement fraud in healthcare companies listed on the Indonesia Stock Exchange (BEI). The fraud pentagon elements are represented by financial stability (pressure), ineffective monitoring (opportunity), auditor turnover (rationalization), board turnover (competence), and the number of CEO photos displayed in the annual report (arrogance). The study population encompasses all healthcare companies listed on the BEI from 2019 to 2023. A sample of 55 annual reports is employed for the analysis. Logistic regression is utilized as the statistical technique. The findings indicate that the examined variables do not exert a significant impact on financial statement fraud. This study serves as a foundation for future research to explore additional variables and expand the sample size to achieve more conclusive results. Keywords: Beneish M-Score; Fraud Pentagon; Financial Statement Fraud; Healthcare Companies
PERSEPSI MAHASISWA AKUNTANSI: FAKTOR - FAKTOR YANG MEMPENGARUHI MINAT PEMILIHAN PROFESI SEBAGAI AKUNTAN PUBLIK (STUDI EMPIRIS: MAHASISWA JURUSAN AKUNTANSI UNTAN) Nicholas Christiansen -; Ayu Umyana -; Juanda Astarani
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 2 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i2.295

Abstract

This research aims to determine the influence of accounting ability and professional image on interest in choosing a profession as a public accountant among students majoring in accounting at UNTAN with self-efficacy as a moderating variable to see how self-efficacy influences accounting ability and professional image on interest in choosing a profession as a public accountant. . The research population focuses on students majoring in accounting at FEB UNTAN. Where samples were taken using the purposive sampling method. Testing in this research uses descriptive statistical analysis, data quality testing, classical assumption testing, multiple regression analysis, moderated regression analysis, and model testing to study hypotheses. The data was processed using the SPSS version 27 application. The research results showed that simultaneously, accounting skills and professional image influenced the interest in choosing a profession for accounting students majoring in accounting at FEB UNTAN. Partially, accounting ability and professional image both have a negative and significant influence on interest in choosing a profession as a public accountant. On the other hand, self-efficacy slightly strengthens each independent variable towards the dependent variable. Keywords: Accounting Ability; Professional Image; Interest as Public Accountant; Self-Efficacy
DAMPAK DESENTRALISASI FISKAL TERHADAP PEMBANGUNAN DAERAH DI PROVINSI LAMPUNG Erista Agustina; Eni Duwita Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 2 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i2.322

Abstract

The aim of this research is to identify imbalances in budget distribution and development between regions in Lampung Province, examine the obstacles faced by regional governments in implementing fiscal decentralization policies, and (provide recommendations for increasing the effectiveness of fiscal decentralization. The method used is that this research method uses a mixed approach (mixed methods), with data sources from journals, books, articles and other relevant sources. Then, the data collected was analyzed qualitatively and quantitatively. The results of this research were that there was an imbalance in budget distribution and development, in which regions have developed to receive larger budget allocations than underdeveloped regions. The main obstacles in implementing fiscal decentralization include limited human resource capacity, complicated bureaucratic procedures, and low community participation in budget planning and monitoring. Recommendations for overcoming these obstacles include increasing resource capacity. human resources, simplification of bureaucratic procedures, and increased community participation. In conclusion, the imbalance in budget distribution and obstacles in implementing fiscal decentralization affect the effectiveness of regional development in Lampung Province. Increasing local government capacity and community participation are needed to overcome this problem and increase the success of fiscal decentralization.
ANALISIS LAPORAN REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH TAHUN ANGGARAN 2019 – 2023 PADA KABUPATEN SEMARANG Eka Nurlaeli; Candra Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 2 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i2.323

Abstract

Benchmarking the progress of the Regional Government in implementing regional development as well as showing regional financial performance seen from the realization of the APBD achieved. The purpose of this research is to describe the financial performance of the Semarang Regency Regional Government during the 2019-2023 period. The research carried out utilized descriptive quantitative methods. The data in this research uses secondary data obtained from the Semarang Regency Regional Government through documentation techniques and literature study. This research resulted in the conclusion that the Semarang Regency Budget Realization Report for the 2019-2023 Fiscal Year was based on an effectiveness ratio of 110.93% or in the very effective category but the efficiency ratio was 99.98% or less efficient. In terms of average income for 2019-2023, it was 101.6% or very effective, average income growth was positive at 1.02% and average expenditure was positive at 5.48%.
ANALISIS PENGARUH PAJAK PENGHASILAN PPH 21 KARYAWAN TERHADAP PENDAPATAN DI WILAYAH DKI JAKARTA Rahma Andhira Yusup; Candra Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 2 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i2.324

Abstract

The focus of this research is to gain an understanding of how the PPh21 individual income contribution rate effects the income of employees in the regions and to evaluate how this tax policy affects the income levels of individuals and groups in the DKI Jakarta Region. The approach applied is quantitative descriptive analysis with descriptive statistical analysis. This approach also examines the characteristics of each approach variable by examining the mean (average), maximum and minimum figures. In statistical analysis there is also the Cronbach alpha technique, which is a method of assessing reliability by comparing the number of one variable with another. If the alpha value is > 0.6 then the data is considered reliable, but if < 0.6 then the data is not reliable. This approach also uses regression. The research results show that the Cronbach alpha value is 0.709, which is higher than the average Cronbach alpha value of 0.6, so this figure can be considered reliable and the research results from simple regression also show a significant effect. This data collection also has a significant impact on DKI Jakarta employees in terms of monthly income tax deductions. Even though this program is not yet complete, it is hoped that in the future this program can reach all workers better and ensure equal distribution of income.
ANALISIS RASIO KINERJA KEUANGAN PEMERINTAH KABUPATEN SIDOARJO BERDASARKAN LAPORAN REALISASI ANGGARAN TAHUN 2019-2022 Yanuar Setio Wicaksono; Eni Duwita Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 2 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i2.325

Abstract

The conduct of this study intends to find out the financial performance of the Kabupaten Sidoarjo Government by using the Government Financial Statements in the form of the 2019-2022 Budget Realization Report which serves as the main data. Quantitative descriptive methods are used for the research carried out. To find out the financial performance of the Sidoarjo Regency Government, it is calculated using various ratios, including based on regional independence, regional financial dependence, and degree of decentralization. growth, efficiency, and effectiveness. The results obtained from this study found that the value of Sidoarjo Regional Independence during 2019-2022 was on a scale of 60% - 80% so that it was still considered not fully independent. The Regional Financial Dependency Ratio (RKKD) of Sidoarjo has an interval scale of 50% - 60% and shows that it is still very dependent on transfer receipts. The Degree of Decentralization Ratio (RDD) of Sidoarjo Regency is on an interval scale of 30% - 50% which means that it has the ability to run regional autonomy independently. The growth ratio shows an interval scale of 0% - 25% which means that the Sidoarjo Regency Government is still unable to increase its revenue and manage its finances. The value of government revenue effectiveness shows its effectiveness with more than 100%. Meanwhile, the weight of the Sidoarjo Regency Government's revenue efficiency is more than 100%, which shows that the cost of collecting PAD is greater than the realization of PAD.
ANALISIS RASIO PROFITABILITAS TERHADAP PENGUKURAN KINERJA KEUANGAN PADA PERUSAHAAN PT. UNILEVER TBK Dian Febriana; Candra Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 2 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i2.332

Abstract

The aim of the research was to find out how effective profitability ratio analysis can be in assessing the financial performance of companies, such as Unilever Company, whether the financial performance of PT. Unilever Tbk is good or not good. The reason I conducted research on the Unilever company was because Unilever was a very good choice to research in the context of profitability ratios and company performance evaluation. As one of the world's leading consumer companies, Unilever has a strong brand portfolio and a significant global presence in the food, beverage and household industries. The data taken is official financial report information from the Unilever Company which is published and has been approved by the IDX. The method used in the research is to apply quantitative research. The data comes from measured data and processed by researchers from Unilever company financial report information for the period 2018 - 2022. So it can be seen from the Net Profit Ratio of 72%, Gross Profit Ratio of 51%, ROA of 35%, and ROE of 135%. These four ratios have exceeded the industry average ratio. This means that the Unilever company can maximize profits on sales, assets and equity. So, from the analysis of profitability ratios to the measurement of the company's financial performance, Unillever found good profitability.
MAKROEKONOMI DAN STRUKTUR MODAL PADA PERUSAHAAN PERBANKAAN DI LQ45 Putri Zahara; Candra Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 2 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i2.334

Abstract

The development of an established company will continue to require funding, as will running business operations to obtain equity and profits. Companies that need development often have an impact on gaps or external conditions such as changes in economic values ​​that are unstable and cause inflation. As a result, financial companies must be aware of the impact of inflation, by paying attention to each financial component, in the best way, profit or profitability. But not only that, banking companies which are the bridge to the economy are required to create prosperity. The current funding process is based on capital and debt which are included in the capital structure, therefore this can be a strategic policy where the debt and equity financial structure can provide benefits in the certain periode of time. Using a ata set of 30 banking companies as objects in 2013 to 2022 and using panel data analysis techniques - fixed effect models. Where the research results show that capital, profits, assets and company value can be indicators of company finances in maintaining company stability despite economic turmoil.

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