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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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DAMPAK PROGRAM FUNDRAISING LEMBAGA AMIL ZAKAT DAN SHADAQAH MUHAMMADIYAH (LAZISMU) KABUPATEN MAGELANG YAITU FILANTROPIS CILIK TERHADAP MIM PAREMONO Aprilia Rizka Rahmawati; Haifa Nurilfaruqi
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.v3i2.695

Abstract

The Zakat, Infaq and Shadaqah Amil Institution (LAZISMU) is an institution established by the Muhammadiyah community organization that plays a role in collecting, managing, and distributing zakat, infaq, and shadaqah funds (ZIS). LAZISMU has a fundraising/collection program, including young philanthropists. This study aims to determine the impact of the young philanthropist program on educational institutions. This study uses a qualitative approach to obtain information. The sources of this research are primary and secondary data obtained from interviews, observations, and documentation. The results of this study formulate conclusions regarding the impact of the young philanthropist program, especially at MIM Paremono.
EFEKTIVITAS PROGRAM KREDIT POTONG GAJI BPR BANK DAERAH PATI TERHADAP PERANGKAT DESA KABUPATEN PATI Hilya Khoirin Nida
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.v3i2.737

Abstract

In short, this study aims to assess the salary deduction credit scheme run by BPR Bank Daerah Pati in collaboration with village officials in Pati Regency. In this study, the author's analytical approach is to describe the stages of data collection by observing the behavior of experts and graduates of accounting programs. In addition, interviews were conducted with a number of bank employees, and secondary data analysis was carried out on internal documents of BPR Bank Daerah Pati. The results, in the period from January 2023 to April 2025 there was a significant increase. Village officials said that the automatic, fast, and minimal delay payment mechanism made this financing very efficient and beneficial. Salary funds at the beginning of the budget year are a significant barrier that has an impact on the BI Checking score, as a result of the selected payments, which causes problems in financing. To overcome this, BPR Bank Daerah Pati implemented blocked savings as a temporary measure. The salary deduction credit program appears to have shown ease of access, rapid credit repayment, and better economic stability at the village level as a whole, despite the obstacles. The effectiveness of this program depends on the comprehensive understanding of savers and efficient collaboration between local governments and banks.
ANALISIS BELANJA DAN KINERJA PELAYANAN DINAS KESEHATAN KABUPATEN PADANG PARIAMAN TAHUN 2022-2024 Fitri Cynthia Haeny
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.v3i2.740

Abstract

This study aims to determine whether the Padang Pariaman Regency area has used APBD funds properly and efficiently. The results of this study are expected to provide input or evaluation to the Padang Pariaman Regency Government in order to improve Health Service Performance. This study was conducted in the 2022-2024 budget year period. The analysis technique used is the analysis of spending growth and spending efficiency ratio. The results of this study indicate that the budget growth and spending realization of the Padang Pariaman Regency Health Office increased in 2023 and decreased in 2024. The spending efficiency ratio increased from 2022 to 2024. However, there are budget fluctuations in this case when viewed in the performance of Padang Pariaman Regency health services there is a decrease in several indicators, especially in 2024.
ANALISIS PERENCANAAN DAN REALISASI KEUANGAN PADA PERUSAHAAN PT. GLOBAL RANCANG SELARAS: ANALISIS PERENCANAAN DAN REALISASI KEUANGAN PADA PERUSAHAAN PT. GLOBAL RANCANG SELARAS Mohammad Ardiyanto
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.v3i2.748

Abstract

This research aims to analyze the suitability of the realization of financial planning as a manifestation of internal control and Corporate Accountability at PT Global Rancang Selaras. The analysis method used by the author in this study is through data collection by direct interviews with the Company's finance department and the Company's financial data that is permitted to be researched. The research period was carried out based on financial reports and records in 2024. The results of the research conducted showed that in the planning realization process there were several problems such as the emergence of expenditure items that were not included in the planning, the replacement of items from the planning, to the urgent need for smooth operations. This research is expected to provide input to the Company so that the planning function can be optimal and facilitate internal control
PERANAN AUDIT INTERNAL TERHADAP PENINGKATAN LAYANAN JASA PADA PT. TAC Dira Ayu Hemania
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.v3i2.753

Abstract

This study examines the role and effectiveness of internal audit in improving service quality at PT. TAC, an event organizer company. The main focus of the research is to identify operational problems that hinder the implementation of services, as well as how the client's perception of service quality and the role of internal audit in the process of evaluating and improving services. The location of the research is at PT. The seven Asta Creativa in the sample consisted of an operational manager, an event project manager, and two of the company's regular clients. The research method uses a qualitative approach with in-depth interview techniques and document analysis. The results of the study show that internal audits have so far focused more on administrative and compliance aspects, so they have not been able to handle the constraints of coordination between divisions and comprehensive service evaluation. Clients assessed that there was a discrepancy between the concept and the implementation of the event, as well as the lack of feedback mechanisms that directly involved them. This study recommends strengthening the internal audit function through expanding the scope of operational evaluation, developing an audit-based post-event evaluation system, training internal auditors in service risk management, and integrating audits with the company's quality management system. The implications of this research make an important contribution to the management of service quality in the event organizer industry with a more strategic and participatory internal audit approach.
ANALISA PENERAPAN PENCATATAN AKUNTANSI DAN DAMPAKNYA TERHADAP KEBERLANGSUNGAN UMKM PADA TOKO SOLIHIN AKSESORIS DAN PALEN DI DESA AJUNG Lailatul Qomariah
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.v3i2.754

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy, especially in absorbing labor and supporting income equality. Based on the latest data report from the Ministry of Cooperatives and SMEs in 2024, there are around 65 million MSME units in Indonesia which contribute around 60% to the national Gross Domestic Product (GDP). This figure shows the large contribution of MSMEs in boosting national economic growth. In this study, the author used a qualitative method with a case study plan to analyze accounting recording practices and their impact on the sustainability of MSMEs in Ajung Village. This approach was chosen in order to comprehensively understand the experiences and perceptions of business actors regarding financial recording. The results of the study revealed that MSMEs in the area had not implemented a structured recording system and business owners had limited understanding of accounting recording. Therefore, it is recommended that MSME owners start adopting routine and simple financial recording, and increase basic accounting knowledge through training or easily accessible learning resources to support their business desires.
ANALISIS POTENSI DAN PERTUMBUHAN SEKTOR EKONOMI DAERAH KABUPATEN PATI TAHUN 2020-2024 cintia febri f
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.v3i2.758

Abstract

This study aims to analyze the potential and development of the regional economic sector in Pati Regency. The study was conducted using the Proportional Shift (PS) and Location Quotient (LQ) methods to measure the extent to which the regional economic sector has potential. The results of the study indicate that the sectors of Agriculture, Forestry, Fisheries, Electricity and Gas Distribution, Construction sector, Wholesale and Retail Trade, Vehicle Repair, and Financial Services and Insurance Services show positive PS values. The LQ results show an average value of >1 and are classified as basic sectors or sectors that have advantages and potential to help regional economic development. Potential sectors include, Agriculture, Forestry, Fisheries sector with an average of 1.84, Wholesale and Retail Trade, Vehicle Repair 1.07, Provision of Accommodation and Consumption 1.18, Defense and Mandatory Social Protection sector 1.20, Education Services 1.08, Health Services and Social Activities 1.17, Other Services 1.18. Sectors that produce an average value <1 will be classified as non-basic sectors such as Mining and Quarrying, Manufacturing Industry, Electricity and Gas Distribution, Water Supply, Waste and Sewage, Reprocessing, Construction sector, Transportation and Logistics sector, Information and Communication Technology Sector, Financial Services and Insurance Services, Property sector, Corporate Services.
Analisis Pengaruh Produk Domestik Regional Bruto, Jumlah Penduduk, Nilai Tukar, dan Suku Bunga terhadap Penerimaan Pajak di Provinsi Sumatera Utara Nazlia Wibowo
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 3 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i3.797

Abstract

This study aims to determine and analyze the influence of Gross Regional Domestic Product (GRDP), population, exchange rates, and interest rates on tax revenue in North Sumatra Province. This study uses secondary data with a panel data type, namely a combination of time series and cross-sectional data. The time series data covers the period 2015 to 2020, while the cross-sectional data covers 11 working areas of the Directorate General of Taxes in North Sumatra Province. Using EViews 11 software, the results show that simultaneously, GRDP, population, exchange rates, and interest rates influence tax revenue in North Sumatra Province. Partially, GRDP has a positive and significant effect, population has a positive but insignificant effect, exchange rates have a negative and significant effect, and interest rates have a positive but insignificant effect on tax revenue in North Sumatra Province.
ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN DENGAN AGENCY COST SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR PERIODE 2019-2022 Elvira Engelyne; Ivonny; Riny; Eni Duwita Sigalingging
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 3 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i3.799

Abstract

This research aims to test and analyze the influence of Tax Avoidance, Leverage, Company Size, Liquidity, Capital Structure and Dividend Policy on Company Performance with Agency Cost as a Moderating Variable. The population of this research is 287 manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample in this research used by the author is 144. The data analysis technique used is quantitative analysis using structural equation models with the Smart Pls program by the external model, model feasibility and internal model. The results of the analysis show that Tax Avoidance, Company Size, Liquidity and Dividend Policy partially have no influence Company Performance while Leverage and Capital Structure partially influence Company Performance in manufacturers companies listed on the Indonesian Stock Exchange for the 2019-2022 period. Agency Cost unable to moderate the relationship between Tax Avoidance, Leverage, Company Size, Liquidity and Dividend Policy and Company Performance. While Agency Cost is able to moderate the relationship between Capital Structure and Company Performance in manufacturing companies listed Indonesia Stock Exchange for the 2019-2022 period.
ACCRUAL ACCOUNTING BENEFITS: AN EXTENSIVE LITERATURE REVIEW khoirul aswar
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 3 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i3.808

Abstract

The purpose of this study is to review scholarly works on accrual accounting's advantages. The advantages of accrual accounting can be divided into six main groups: accountability, transparency, dependability, managers' capacity to evaluate service costs, and more comprehensive and high-quality information. Last but not least, this paper outlines the goals of accrual accounting as well as its significance. The aforementioned research are systematically observed in this investigation. The advantages of accrual accounting are divided into six groups by this study: accountability, openness, dependability, managers' capacity to evaluate service costs, and more comprehensive and high-quality information. According to this study, in order for the government to more effectively implement accrual accounting, it is vital to take into account the factors that influence accrual accounting. The results of this study will help the government, industry, regulators, and scholars better understand the advantages of accrual accounting.

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