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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 RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN PT BANK RAKYAT INDONESIA PERSERO TBK Dita Fitrianingsih; 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.v2i4.576

Abstract

This study aims to analyze the financial performance of PT BRI over the period 2019–2023 using five key financial ratios: the Current Ratio, BOPO (Operating Expenses to Operating Income), Profit Margin, Return on Equity (ROE), and Debt to Asset Ratio (DAR). The method employed is descriptive quantitative, using secondary data obtained from PT BRI 's annual financial statements over the five-year period. The results show that the Current Ratio ranges between 1.33 and 1.38 times, below the industry standard of 2 times, indicating poor liquidity. BOPO decreased from 53.61% in 2022 to 49.98% in 2023, suggesting operational efficiency that needs to be evaluated as it falls outside the industry standard range of 50%–75%. The Profit Margin increased from 19.18% in 2020 to 39.33% in 2023, exceeding the industry standard of 20%, indicating improved profitability. ROE rose from 8.13% in 2020 to 19.09% in 2023, but it remains below the industry standard of 40%. Meanwhile, DAR remains high, ranging from 83.73% to 83.89%, well above the industry standard of 35%, indicating a high dependency on debt.
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DALAM MENINGKATKAN EFEKTIFITAS PENGENDALIAN INTERNAL PADA PT. XXX M. Nasrulloh; 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.v2i4.578

Abstract

Artikel ini mengulas tentang pentingnya pengendalian internal terhadap sistem informasi akuntansi. Sistelm informasi akuntansi melrupakan kelrangka acuan dalam pellaksanaan prosels akuntansi dalam selbuah organisasi. Prosels akuntansi yang melnghasilkan laporan keluangan, maka dari itu haruslah telrjamin selcara melmadai dapat telrhindar dari kelsalahan dan pelnyimpangan, baik yang diselngaja ataupun tidak.. Sistelm informasi akuntansi pelnggajian sangat belrpelngaruh bagi pelrusahaan untuk melnunjang elfelktivitas pelngelndalian intelrnal. Pelnulis mellakukan pelnellitian pada PT. XXX Tujuan dari pelnellitian ini adalah untuk melngeltahui gambaran transaksi pelmbayaran gaji dan untuk melngeltahui pelnelrapan sistelm informasi akuntansi pelnggajian untuk melnunjang elfelktifitas pelngelndalian intelrnal. Jelnis pelnellitian ini melrupakan jelnis pelnellitian delskriptif kualitatif delngan melnggunakan data primelr selpelrti hasil wawancara delngan pihak pelrusahaan dan selkundelr selpelrti struktur organisasi. Telknik pelngumpulan data dilakukan delngan melnggunakan telknik obselrvasi, wawancara, dan kelpustakaan. Meltodel analisis data yang digunakan adalah meltodel delskriptif. Hasil pelnellitian ini melnunjukkan bahwa PT. XXX tellah melnelrapkan sistelm informasi akuntansi pelnggajian delngan cukup baik karelna tellah melnelrapkan unsur-unsur sistelm informasi akuntansi yang melmadai selhingga melndukung elfelktivitas pelngelndalian intelrnal. Namun dalam pelngelndalian intelrnal masih telrdapat belbelrapa fungsi yang bellum telrlaksana delngan baik yaitu fungsi pelmbuatan daftar gaji di masing-masing bank dan pelmbayaran gaji yang dilakukan olelh fungsi keluangan.
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.
EFEKTIVITAS IMPLEMENTASI REALISASI PAJAK DAERAH DENGAN SISTEM PEMBAYARAN DIGITAL PADA BPKPAD KABUPATEN TEMANGGUNG TAHUN 2023-2024 Ana Aulia; Siti Afidatul Khotijah
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 2 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i2.693

Abstract

BPKPAD is a local government institution that has an important role in financial management at the district or city level. Digital payments have become an increasingly popular trend in recent years. Local governments have also begun to adopt digital payments as one way to improve the efficiency and effectiveness of collecting local tax realization. This study aims to determine the effectiveness of the implementation of local tax realization with a digital payment system at BPKPAD Temanggung Regency. This research uses secondary data analysis method obtained from BPKPAD Temanggung Regency. The data used is data on local tax revenue from 2023 and 2024. The results showed that digital payments have been implemented and increased the realization of local taxes at BPKPAD Temanggung Regency. The percentage of non-cash (digital) payments increased from 34% in 2023 to 43.30% in 2024.
PERLAKUAN AUDIT PIUTANG USAHA DALAM MENGIDENTIFIKASI RISIKO PIUTANG TAK TERTAGIH PADA PT GOP OLEH KAP BUDIANDRU & REKAN CABANG SEMARANG Athaya Anggun Luthfia; Ayunda Putri Nilasari
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 2 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i2.694

Abstract

Accounts receivable is a part of current assets that appears on the balance sheet and is a key element in a company’s financial statements. Accounts receivable arises when goods or services are sold on credit. Effective management of accounts receivable is crucial for the sustainability and financial health of a company, as uncollectible receivables can affect liquidity and profitability. This study discusses the process of auditing accounts receivable, starting from engagement, planning, execution of testing, to the reporting of audit results. The method used by the author is qualitative descriptive with data obtained through interviews, documentation, and observation. The results of the audit indicate the existence of uncollectible receivables for three years in the audited company, highlighting the importance of good receivables management and the implementation of effective write-off policies for bad debts.

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