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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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A CONCEPTUAL FRAMEWORK ON THE IMPLEMENTATION OF ACCRUAL ACCOUNTING 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.v2i3.449

Abstract

An issue in Mandailing Natal District about financial statement disclosure makes government needs to implement accrual accounting in accordance with government accounting standards. This research investigates how the local government of Mandailing Natal regency has made disclosures in its financial statements in accordance with applicable accrual accounting. The research aims to determine the effect of training and communication support toward the accrual accounting implementation. This research contributes in the form of input to local governments in implementing policies on Government Accounting Standards (PP No. 71 of 2010) and provides input to improve the quality of human resources in implementing accrual accounting.
Pengaruh Pengaruh ROA, ROE, dan EPS Terhadap Harga Saham Perusahaan Sektor Farmasi yang Terdaftar di BEI Tahun 2018-2022 Nus Dencoco Samosir; Rosinta Pakpahan; Tasya Bernatha Hia; Wasima Agita Maharani; Rossy Pratiwy Sihombing
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.v2i3.496

Abstract

Abstract The economy experienced a significant decline in growth in the movement of the Jakarta Composite Index (IHSG) in the capital market as a result of the Covid-19 pandemic, even dropping below the 4,000 level in March 2020. This study aims to analyse the effect Return on Assets (ROA), Return on Equity (ROE), and Earning per Share (EPS) on the stock prices of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). This study uses a comparative causal method (causal-comparative Research) by using secondary data. The population used in this study are pharmaceutical sector companies listed on the Indonesia Stock Exchange (IDX) in the range from 2018 to 2022. Sampling in this study was to use the purposive sampling. The statistical test method used to test the hypothesis in this study is the partial t test and simultaneous f test. Based on the results of the analysis, it can be concluded that the variables that affect stock prices are EPS, while the variables ROA and ROE do not significantly affect stock prices, but based on the results of the simultaneous f test it is obtained that ROA, ROE, EPS have a jointly significant effect on prices share.
Pengaruh Struktur Modal Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023 ARIFKI FA INDRA Arifki; Yani Suryani; Desi Ika
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 4 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i4.500

Abstract

This research aims to determine the capital structure and managerial ownership of firm value with firm size as a moderating variable in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2019 - 2023.The sample selection method used is purposive sampling. The total observations in this research were 70 observations consisting of 14 companies. The data analysis technique used in this research is moderation analysis using the residual test with the SPSS version 26 analysis tool. The test results of this research indicate that the capital structure proxied as Debt to Equity Ratio and managerial ownership simultaneously or together have an effect on firm value proxied as Price to Book Value. Partially, managerial ownership affects PBV. Meanwhile, DER has no effect on PBV. Company size is able to moderate managerial ownership on PBV, but is unable to moderate the effect of DER on PBV.
Analisis Penerapan Tax Planning PPh 21 Sebagai Upaya Efisiensi Pembayaran Pajak Perusahan PT XYZ Aisyah Nabila Putri Mendropa; Syamsul Bahri Arifin; Iman I. K. Hasbulla
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 4 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i4.501

Abstract

This research aims to determine the application of the gross up method and the net method to calculate income tax article 21 on the amount of tax that must be paid by PT XYZ compared to the method currently used net method. This type of research is descriptive with a quantitative approach through observation and interviews. The results of this research by using the gross up method, PT XYZ can pay less corporate tax than using the net method to pay income tax article 21 which results in the company's net profit being greater.
Pengaruh ROA dan Firm Size Terhadap DPR Dengan Corporate Governance Sebagai Variabel Intervening Erika Debora Tambunan; Rizki Fillhayati Rambe; Ruswan Nurmadi
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 4 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i4.502

Abstract

This research aims to determine Return on Asset and Firm Size on Dividend Payout Ratio with Corporate Governance as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2021. The sample selection method used is purposive sampling. The total observations in this research were 155 observations consisting of 31 companies. The data analysis technique used in this research is path analysis with the SPSS version 26 analysis tool. The results of testing sub structure I show that Return on Asset has a positive effect on Corporate Governance. Meanwhile, Firm Size has no effect on Corporate Governance. The results of sub-structure II testing show that Return on Asset has a positive effect on Dividend Payout Ratio and Corporate Governance has a negative effect on Dividend Payout Ratio, while Firm Size has no effect on Dividend Payout Ratio. The sobel test results show that Corporate Governance is able to mediate the effect of Return on Asset on Dividend Payout Ratio. Meanwhile, Corporate Governance is not able to mediate the effect of Firm Size on the Dividend Payout Ratio.
ANALISIS KONTRIBUSI MARGIN UNTUK MENENTUKAN HARGA JUAL OBAT APOTEK EMILIA Chintia Milla Putri Chintia; Emerensiana Nirma; Maria R S Putri; Nabila Imelda
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 4 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i4.526

Abstract

The purpose of this study is to analyze the contribution margin to determine the selling price of medicine at Apotek Emilia. The contribution margin is the difference between sales and variable costs, which reflects how much a product contributes to covering fixed costs and generating profit. By understanding the contribution margin, the pharmacy can determine the level of sales needed to achieve profit targets and develop more effective sales strategies. This research uses a quantitative approach by collecting sales data and variable costs from Apotek Emilia over a certain period. The analysis results show that the contribution margin can assist management in making decisions related to sales planning, cost control, and product pricing. The conclusion of this study is that applying contribution margin analysis provides significant benefits in improving the profitability and operational efficiency of the pharmacy.
Pengaruh Likuiditas dan Aktivitas Terhadap Financial Distress Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Food & Beverage yang Terdaftar di BEI Periode 2017-2022 Indah Nur Asmiraldha; Liza Novietta; Ruswan Nurmadi
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 4 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i4.541

Abstract

This research aims to know the influence of Liquidity and Activity on Financial Distress with Profitability as a Moderating. The population used in this research is a food & beverage sub sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2022 period. This type of research is an associative study using quantitative method. The sampling is conducted using the purposive sampling technique. The number of samples in this research are 28 companies out of 45 population for six years of observation. As a result, a total of 168 data observation samples were obtained. The analysis technique used in this research are logistic regression and MRA (Moderated Regression Analysis). The results showed that Liquidity had a negative and significant effect on Financial Distress, Activity has no effcet on Financial Distress. Profitability can moderate the influence of Liquidity on Financial Distress but cannot moderate the influence of Activity on Financial Distress at food & beverage sub sector companies listed on the Indonesia Stock Exchange for the 2017-2022 periode.
Pengaruh Pertumbuhan Penjualan dan Likuiditas Terhadap Struktur Modal Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Putri Utami Matullesy; Rizki Fillhayati Rambe; Iman Indrafana
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 4 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i4.551

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pertumbuhan Penjualan dan Likuiditas terhadap Struktur Modal dengan Ukuran Perusahaan sebagai variabel moderasi. Populasi dalam penelitian ini merupakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Metode penelitian yang digunakan yaitu metode asosiatif dengan pendekatan kuantitatif. Jumlah sampel penelitian ini sebanyak 70 perusahaan dari 216 populasi selama 5 tahun pengamatan. Teknik analisis yang digunakan pada penelitian ini adalah Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa Pertumbuhan Penjualan tidak berpengaruh signifikan terhadap Struktur Modal, Likuiditas berpengaruh negatif dan signifikan terhadap Struktur Modal. Sedangkan untuk pengujian Moderated Regression Analysis (MRA) diperoleh hasil Ukuran Perusahaan tidak dapat memoderasi pengaruh Pertumbuhan Penjualan dan Likuiditas terhadap Struktur Modal pada perusahaan Manufaktur yang terdaftar di BEI tahun 2018-2022.
Pengaruh Multinationality, Tax Haven dan Tunneling Incentive terhadap Tax Avoidance Dengan Transfer Pricing Sebagai Variabel Mediasi Serly Diva Mei; Rida Ristiyana; Isrial
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 4 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i4.553

Abstract

This study aims to examine the influence of Multinationality, Tax Haven and Tunneling Incentive on Tax Avoidance with Transfer Pricing as a Mediation Variable. This study uses a quantitative approach with secondary data through the company's financial statements. The research population is multinational companies in the non-financial sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The sampling technique uses purposive sampling with a sample of 28 companies. The data analysis method uses panel data regression. The results of the simultaneous study Multinationality, Tax Haven and Tunneling Incentive have an effect on Tax Avoidance. The results of the partial study showed that Multinationality and Tunneling Incentive had a positive and significant effect on Transfer Pricing, Tunneling Incentive had a positive and significant effect on Tax Avoidance and Transfer Pricing had a negative and significant effect on Tax Avoidance. On the other hand, Tax Haven has no effect on Transfer Pricing, Multinationality and Tax Haven has no effect on Tax Avoidance. The results of the mediation effect test show that Transfer Pricing cannot mediate the influence of Multinationality, Tax haven and Tunneling Incentive on Tax Avoidance.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN Susilawati; Vivi Adeyani Tandean
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 4 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i4.575

Abstract

Penelitian ini bertujuan untuk mengeksplorasi dampak penerapan SAPan (SAP) berbasis akrual terhadap kualitas laporan keuangan pemerintah. Penelitian ini menggunakan pendekatan kuantitatif dengan desain studi kasus yang berfokus pada Direktorat Jenderal Kementerian Hukum dan HAM. Dalam penelitian ini, metode deduksi hipotesis diterapkan dengan melakukan serangkaian uji instrumen untuk memastikan validitas dan reliabilitas data. Uji yang dilakukan meliputi percobaan keabsahan memakai hubungan Pearson Product Moment, percobaan reliabilitas dengan Alpha Cronbach, percobaan normalitas distribusi data, serta uji konsistensi menggunakan uji t. Hasil analisis membuktikan kalau instrumen yang dipakai asi serta reliabel, serta data terdistribusi normal dan homogen. Dengan bantuan SPSS, ditemukan hubungan yang lemah hingga sedang antara kualitas laporan keuangan dan variabel-variabel independen. Ketersediaan sarana dan prasarana memberikan kontribusi terbesar terhadap variasi kualitas laporan keuangan, dengan persentase kontribusi mencapai 13,4%. Selain itu, peran manajer UAPPA E dan UAPPB terbukti signifikan dalam meningkatkan kualitas laporan keuangan, di mana kolaborasi yang baik dapat meningkatkan transparansi dan akuntabilitas. Meskipun uji regresi linear tidak menunjukkan hubungan signifikan, hasil uji regresi menunjukkan bahwa aplikasi SAP, wawasan pengelola, serta ketersediaan alat serta infrastruktur memiliki pengaruh signifikan terhadap kualitas laporan keuangan. Secara keseluruhan, penelitian ini menggarisbawahi pentingnya ketiga faktor tersebut dalam meningkatkan kualitas laporan keuangan di instansi pemerintah.

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