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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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LAPORAN KEUANGAN SEBAGAI PENILAI KINERJA MANAJEMEN Safri Mujahidah Choirunnisa
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.v2i3.375

Abstract

Writing this scientific paper aims to dig deeper into the role of Financial Reporting in evaluating management performance. We will discuss how the financial information documented in the report can be a powerful indicator to measure to what extent management is able to corporate financial goals and strategies. This scientific work will be supported by methodological analysis that includes library studies, historical data analysis, and a qualitative approach to analyzing how financial statements can be used as an effective tool in evaluating management performance. The main challenge in evaluating management performance through financial statements is to understand the industry context and external factors that can affect the performance of a company. Therefore, financial report analysis should focus not only on absolute figures but also consider industry trends, external risks, and growth potential. Through the writing of this scientific paper, it is expected to make a positive contribution to understanding how Financial Statements can be an accurate assessment of management performance and at the same time a basis for decision-making at the corporate level.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK KENDARAAN BERMOTOR DI WILAYAH KABUPATEN GARUT Lena Sri Rahayu Putri; 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.v2i3.378

Abstract

This study aims to find out how the effectiveness and contribution of motor vehicle tax revenues in the Garut Regency in 2019-2023 using effectiveness ratio analysis. The method in this study uses a descriptive method using a qualitative approach. Data collection techniques using library research and field research. Based on the results of the study, the average level of effectiveness of motor vehicle tax revenue in Garut Regency in 2019-2023 reached 96,14% and was categorized as effective, and the contribution of Motor Vehicle Tax to Regional Income in Garut Regency in 2019-2023 was categorized as moderate with average the average contribution rate reached 29.67%.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PELAPORAN KEUANGAN POLITEKNIK NEGERI MADIUN Risky Yulia Anggraini
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.v2i3.380

Abstract

This study aims to examine the influence of company structure, company monitoring, and company performance on the quality of financial reporting in companies listed on the Indonesia Stock Exchange (IDX) in 2023. The research method used is descriptive with a quantitative approach, aiming to describe, analyze, and interpret phenomena or situations objectively. The sample of this study is manufacturing companies listed on the IDX with financial statements ending in 2023. The results showed that the company's structure had a significant and positive influence on the quality of financial reporting, with the calculated value of the company structure variable (X1) of 24,238, greater than the ttable value of 2,004. The regression coefficient value of 0.808 indicates that every increase in the company structure of 1 rupiah will improve the quality of financial reporting by 0.808 rupiah. Conversely, company monitoring does not have a significant effect on the quality of financial reporting, with the calculated value of the company monitoring variable (X2) of -0.505, smaller than the table value of 2.004, and the regression coefficient of -0.992 which shows a negative relationship. The company's performance also did not have a significant effect on the quality of financial reporting, with the calculated value of the company's performance variable (X3) of -2.536, smaller than the ttable value of 2.004, and a regression coefficient of -14.546 which showed a negative relationship.
PENGARUHPENERAPAN TEKNOLOGI ROBOTIC PROCESS AUTOMATION TERHADAP EFEKTIFITAS PROSES AKUNTANSI DI PERUSAHAAN Benyamin Jeman; Vivi Adeyani Tandean
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.v2i3.389

Abstract

This investigation aims to study the consequences of human-machine collaboration in accounting and develop methods to address potential negative impacts such as human-robot competition, unintentional changes in organizational structure, decline in skills and skills development, knowledge management, and bias of knowledge.The study uses a library review method used as a basis to suggest future research direction related to the challenges and issues associated with RPAs in accounting. The results of this study show that, RPA has the potential to transform the field of accounting and highlight several areas of future research, including the consequences of human-machine collaboration, limitations and obstacles to automation, as well as the development of new roles and skills in accountancy education. In addition, understanding the impact and potential of RPAs in accounting fully is required before proceeding with research into the same area.
PENERAPAN METODE PENYUSUTAN MENURUT KETENTUAN PAJAK DAN PENGARUHNYA TERHADAP PAJAK PENGHASILAN BADAN DI PT BUANA RANTAI BERKAT ABADI MEDAN Stefvy; Denny Salim
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.v2i3.415

Abstract

This research was conducted at PT Buana Chain Berkat Abadi Medan. This company is a spare parts distributor. The company has many fixed assets. Depreciation costs have an impact on company profits. Companies realize that the right depreciation method can minimize corporate tax income in a particular tax year. However, the depreciation method must be carried out based on the Income Tax Provisions in calculating tax income correctly. Company employees do not have sufficient experience and skills in taxation. Under these conditions, there is a possibility that employees may make mistakes in applying the depreciation method based on the Income Tax Provisions. The correct depreciation method in accordance with the Income Tax Provisions has an impact in determining the correct Corporate Income Tax. This research will analyze the application of depreciation methods in companies so that companies can recognize depreciation costs correctly in calculating the entity's tax income. In addition, this research can provide information on appropriate depreciation methods that can be used to minimize income tax payments for a particular tax year.
DETERMINANT FACTORS ON THE FINANCIAL STATEMENTS DISCLOSURE IN INDONESIAN LOCAL GOVERNMENT khoirul aswar
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.v2i3.432

Abstract

In this study we explore the relationship of the number of local parliamentarians (NUMPAR), local government budget expenditure (BUDEX), java / non-java jurisdiction (JAVANON) and presence of an assistance and training program (ASSTPROG) with financial statement disclosure. It relies on multiple theoretical frameworks and uses a sample of 40 local government financial reports in Java and in Sumatra island in 2020 which had been audited by the Indonesian National Audit Board (BPK RI). We found java / non-java jurisdiction and presence of an assistance and training program affect the disclosure of financial statements. In addition, the number of local parliamentarians and local government budget expenditure does not affect the disclosure of financial statements. The contribution to local government is to analyze potential aspects related to the government's increased pressure to make financial statement disclosures. One of the ways for regional governments to carry out financial statement disclosures is to employ information technology to meet social needs in a more efficient and effective manner.
ANALISIS PENGARUH HARBOLNAS (Hari Belanja Online Nasional) PROGRAM SUBSIDI ONGKIR DAN PAY LETTER TERHADAP MINAT BELANJA KONSUMEN DI E-COMMERCE (Studi Kasus Kelurahan Lau Cih Medan Tuntungan) Lestari Sihite; Helmina Simanjuntak
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.v2i3.440

Abstract

Harbolnas, postage subsidy program and pay letter are three facors that are of interest to fans of discounts in e-commerce. these three discounts are considered capable of increasing shopping interest in e-commerce amids the rise in onine purchases. This research show that harbolnas (X1) has not significat effect on shopping interest, the Subsidi Ongkir (X2) has a significant effect on shopping interest, and pay letter (X3) has a significant effect on shopping interest in e-commerce, case study Lau Cih Village, Medan Tuntungan District.
KETERKAITAN KETAHANAN PANGAN DAN PERTUMBUHAN EKONOMI DI KAWASAN INDONESIA TIMUR : STUDI EMPIRIS Leni Kurnia Optari; Sekar Wulan Amboro Kasih; Helmina Simanjuntak
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.v2i3.441

Abstract

This study evaluates the influence of the food security index, human development index, and population on economic growth in the Eastern region of Indonesia. The method used in the study is panel data regression with the Fixed Effect Model (FEM) approach. The results of the analysis show that the food security index has no significant effect on economic growth, while the human development index has a positive but insignificant influence. On the contrary, population size has a positive and significant effect on economic growth, emphasizing the importance of market size and labor availability in stimulating economic growth.
ANALYSIS OF UMKM FINANCIAL REPORTS BASED ON FINANCIAL ACCOUNTING STANDARDS FOR SMALL AND MEDIUM MICRO ENTITIES (SAK EMKM) (BERKAH RIDHO BUSINESS CASE STUDY) Yogi Prasetyo; Maralus Samosir; Eduward Tony Sitorus; Ringkot P Nainggolan
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.v2i3.445

Abstract

This research aims to assist in the preparation of financial statements in accordance with SAK EMKM at Usaha Berkah Ridho, located in Milangasri Village, Panekan District, Magetan Regency. Usaha Berkah Ridho is a manufacturing company that produces cakes. This research uses a descriptive approach with quantitative and qualitative methods, as well as data collection techniques such as interviews, documentation, and observation. The results of the research show that Usaha Berkah Ridho has not yet prepared financial statements in accordance with SAK EMKM due to a lack of understanding of these standards. Currently, the company only records cash receipts and expenditures simply in a daily journal.
FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA SAAT IPO DI BURSA EFEK INDONESIA Fachrul A Siregar
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.v2i3.447

Abstract

The problem that often arises from IPOs is when there is underpricing, which shows that the actual stock price at the initial time is relatively lower than when traded on the secondary market, therefore examining the factors that affect underpricing at the time of the IPO. The formulation in this study is the occurrence of underpricing, which shows that the actual stock price at the initial time is relatively lower than when traded on the secondary market. The purpose of this study is to analyze Return On Assets, Financial Leverage, Underwriter Reputation, Auditor Reputation, Company Size on Underpricing at the time of Initial Public Offering on the Indonesia Stock Exchange. The type of research used is causal associative research with quantitative research methods with data obtained through Eviews software with a significance level of 5%. The results obtained are Return On Assets, and Underwriter's Reputation have a significant positive effect on underpricing, while Financial Leverage, Auditor's Reputation, and Company Size have a significant negative effect on underpricing. The results of this study also indicate that the activity of strengthening the total assets owned is part of a strategy to reduce the impact of stock underpricing at the time of the IPO.

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