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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 MARGIN KONTRIBUSI SEBAGAI PERENCANAAN PENJUALAN PT.SIANTAR TOP TBK, Putri Anjani
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.v2i2.337

Abstract

The study aims to investigate the role and significance of contribution margin analysis in the context of Siantar Top Tbk's sales planning. The results of the research show that contribution marginal analysis has become a powerful instrument in helping the management of Pt. Siantar top tbk in optimizing sales strategy. By understanding the relative contribution of each product or service, management can allocate resources efficiently, increase focus on the most profitable products, and identify areas where operational efficiency can be improved. The findings of this research make important contributions to the cost management and sales planning literature, as well as provide practical insights for corporate management in the face of complex market challenges.
ANALISIS FAKTOR –FAKTOR YANG MEMPENGARUHI MINAT SISWA KELAS XII JURUSAN AKUNTANSI DAN KEUANGAN LEMBAGA SMKS PELITA GAMA PENAJAM DALAM MELANJUTKAN PENDIDIKAN KE PERGURUAN TINGGI PROGRAM STUDI AKUNTANSI Endi Gunawan
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.v2i2.341

Abstract

The purpose of this study is to identify the determining factors of academic interest among twelfth – grade students in the Accounting and Financial Institution program at SMKS Pelita Gama Penajam in continuing their education to an accounting study program at a university. This study employs a quantitative descriptive methodology, focusing on factor analysis as its primary tool. The participants consist of 20 twelgth-grade students from Accounting and Financial Institution Program at SMKS Pelita Gama Penajam. Data were collected using a closed questionnaire with a Likert scale. The results showed that most students (18 students) were not interested in continuing their studies in the accounting study program because they chose to work after graduation. The most influential internal factor was "Unwillingness to Study" with a rotated factor value of 0.946, while the most influential external factor was “School Environment” with a rotated factor value of 0.673.
ANALISIS & PERANCANGAN SISTEM INFORMASI AKUNTANSI PADA KOPERASI MAHASISWA UNY Diah Novitaningrum
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i3.343

Abstract

The aim of this research is to analyze, design and create an effective and efficient accounting information system at the Yogyakarta State University (UNY) Student Cooperative. The method used to obtain data is direct observation and in-depth interviews with cooperative administrators, as well as documentation studies related to the current accounting system. The research results show that the system designed is successful in meeting the needs of cooperatives by providing convenience in financial recording and reporting, as well as increasing transparency and accountability. Thus, the implementation of the new accounting information system in the UNY Student Cooperative can be the most effective model in managing the finances of student cooperatives in other educational institutions.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN PADA CV MITRA USAHA MANDIRI CABANG BOGOR Adissa Jasmiena Putri
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i3.344

Abstract

The aim of conducting this research is to find out whether the sales accounting information system is running well or not. The data analysis used used qualitative methods. From the results of the research carried out, the sales accounting information system at CV Mitra Usaha Madiri is running well, every part and equipment of the company is responsible according to their respective positions. Supporting documents such as sales invoices and delivery letters are appropriate and in sequence according to the transaction sequence. The sales process carried out is modern using a web database so it is easy to access anywhere and at any time. However, there is one drawback or weakness, namely, CV Mitra Usaha Mandiri carries out dual functions between sales admin and cashier. So the customer service provided may cause delays in service and the website often lags when it is being used. So in this research, it is recommended that companies recruit additional employees in the cashier and IT departments to streamline websites that are experiencing problems. This is done so that company control runs more quickly, accurately and relevantly.
PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN INSTANSI PEMERINTAH PERWAKILAN BKKBN PROVINSI KEPULAUAN RIAU Denny Saputra; Eni Duwita Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i3.353

Abstract

The purpose of this research is to find out how the financial reports of the government agency of the BKKBN Representative of the Riau Islands Province are affected by the internal control system. To collect data, use a questionnaire. A total of 38 BKKBN representatives from Riau Islands Province were included in the sample of this study. The simple random sampling method was used in this study. Regression analysis, f tests, and t tests are performed on data using the SPSS for Windows program. The results of the research show that, in part, there is a significant influence between the control environment, risk assessment, control activities, information and communication, and monitoring on the quality of financial statements; at the same time, there are significant influences between the controlling environment, the assessment of risk, the control activity, the information and communications, and the monitoring of financial reporting quality.
SISTEM INFORMASI AKUNTANSI PEMASUKAN DAN PENGELUARAN PADA PERUSAHAAN DAGANG Marini
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i3.354

Abstract

This paper discusses the application of the Accounting Information System (SIA) to manage inputs and expenditures on trading companies. This scientific work uses qualitative methods that describe in detail the object of research. The main source of data used is primary data obtained directly from the owner through interviews and observations of Menztore Banjarmasin, a trading enterprise that specializes in the sale of various types of men's outfits. Therefore, this scientific paper aims to evaluate the application of accounting information systems in the management of inputs and outputs at Menztore Banjarmasin, identify the obstacles encountered, and make recommendations for improving the system. Expected with a better understanding of SIA's role and benefits, trading companies can improve their financial management and long-term success
ANALISIS RASIO LAPORAN KEUANGAN SEBAGAI PENGUKURAN KINERJA PEMERINTAH KABUPATEN GARUT TAHUN 2020-2021 Risca Novalia; Eni Duwita Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i3.356

Abstract

Since the implementation of regional autonomy, regional governments have had control over financing and implementing regional interests in accordance with the resources and potential of their regions. Regional governments must become independent in managing and improving their financial performance to reduce their dependence on the central government. Anggaran Pendapatan dan Belanja Daerah (APBD) is a funding for regional governments in running the government system. Regional financial management is based on the principles of transparency, accountability and value for money so that the government is responsible for reporting the results of APBD management. Laporan Keuangan Pemerintah Daerah (LKPD) is a tool for controlling and evaluating their financial performance for the community. This research aims to determine the financial performance of Pemerintah Kabupaten Garut in 2020 and 2021. Performance assessment is carried out by analyzing the financial reports in the Laporan Realisasi Anggaran, by measuring financial ratios such as independence ratio, effectiveness ratio and efficiency ratio. Based on the research conducted, the results obtained were that the independence ratio of Pemerintah Kabupaten Garut had a Very Low level of financial capability and an Instructive relationship pattern. Meanwhile, the PAD effectiveness ratio calculation is at the Very Effective level and the PAD efficiency ratio is at the Inefficient level.
PROSEDUR PENGGAJIAN DAN PEMBAYARAN TPP PADA BADAN PENDAPATAN DAERAH PEMERINTAH PROVINSI KALIMANTAN UTARA Nunung Sri Nurhayati
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i3.359

Abstract

This is a review of the salary and payment procedures of the Officer's Income Allowance (TPP) in the Regional Revenue Agency of the Government of Northern Kalimantan Province. The Regional Revenue Agency has the primary responsibility in managing the local income and tax receipts. Ensuring efficiency in the remuneration and payment process of the TPP is crucial to ensuring that every employee receives benefits in accordance with the policy in force. It not only increases staff satisfaction but also strengthens transparency and accountability within the organization. The study highlights concrete steps in the process, including data collection, TPP calculation based on established criteria, verification of claims, and delivery of payments to eligible staff. With a thorough understanding of these procedures, the Regional Revenue Agency can improve transparency, accountability, and staff satisfaction related to TPP management.
ANALISIS LAPORAN KEUANGAN SEBAGAI ALAT UNTUK MENGUKUR KINERJA KEUANGAN PADA PT. ULIMA NITRA Tbk (PERIODE 2019-2020) Suharyadi Suhalman
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i3.360

Abstract

This research aims to know the analysis of financial statements as a tool to measure the financial performance of PT. Ulima Nitra Tbk in the period of 2019 – 2020. The method used is quantitative descriptive, to understand and give a picture of the condition of the object of inspection. By using a financial proportion research strategy that covers liquidity, solubility, action, productivity and development ratios. This study uses secondary data, namely the financial report for 2019 and 2020 which has been published by the corporations in the EIB. As for the results of the research on the financial performance of PT. Ulima Nitra Tbk with the calculations of the technical analysis of the monetary proportion, it was realized that a decent rate of execution would produce a proportion of liquidity and the ratio of solubility, while an unfavourable rate of performance was seen on the activity and profitability ratio, as well as the profit growth ratio could not be calculated because financial reports only existed in the period 2019 – 2020.
ANALISIS HARGA POKOK PRODUKSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) MAKANAN RINGAN DESA BUGO JEPARA Rosidah; Candra Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i3.370

Abstract

In Bugo Village, Jepara, an UMKM snack company makes a variety of loaves and cakes, such as moho bread and peanuts cakes. At present, small and medium-sized micro-food snack business (UMKM) in Bugo Village, Jepara has set the selling price of products based on market prices. However, further analysis of the production price of raw materials from the cost structure of production has not been carried out by UMKM snacks Village Bugo, Jepara. As a result, they do not have the ability to evaluate the financial performance of the business that they have been doing all this time. The purpose of this research is to analyze the cost structure of production at UMKM that produces snacks in Bugo Village, Jepara. In addition, this research will evaluate the financial performance of the enterprise, i.e. the profits earned by that enterprise. The research uses information from UMKM snack owners in Bugo Village, Jepara and their observations. The total production cost of Rs.1,173,000 consists of raw material costs, direct labour costs, overhead factory costs using the full costing method. If they use the selling price of the current market product, they still get a profit.

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