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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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PENGARUH LITERASI KEUANGAN TERHADAP PENGELOLAAN KEUANGAN PADA UMKM Tri Wulandari
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.v3i3.815

Abstract

This research uses quantitative methods with descriptive research types. with 48 respondents. The data analysis technique used is descriptive analysis and simple linear regression analysis. Based on the results of the study, financial literacy affects financial management by 30.4%, while 69.6% is influenced by other factors not examined in this study. financial literacy in UMKM of assisted members of Pematang Johar Village, Labuhan Deli District is in the low category, this needs to increase knowledge about finance in order to help UMKM in managing finances. The low financial literacy of UMKM in this study is influenced by several things, namely the level of education, receipt of information about finance, and the age of UMKM actors.
PENGARUH PAJAK DAN DAN INFLASI TERHADAP PENDAPATAN NASIONAL: BUKTI EMPIRIS TAHUN 2014 – 2024 Vivi Adeyani Tandean
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.v3i2.816

Abstract

This study aims to determine the effect of tax and inflation on national income. This type of research is quantitative research. Data were obtained from the Central Statistics Agency (BPS) and Bank Indonesia, then processed using IBM SPSS Statistics 22 for Windows. This research using data multiple regression analysis. The results of this research show tax has an effect on national income and inflation no has an effect on national income. This study proves that taxation still has a significant influence on the government's efforts to increase national income and provides empirical evidence for the government to formulate effective taxation policies to strengthen the country's fiscal position.
ANTARA AKUNTANSI UMKM DENGAN SAK EMKM DALAM PENERAPANNYA PADA USAHA KECIL Hansian Purba
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.v3i3.828

Abstract

Penelitian ini memiliki tujuan untuk menilai kesesuaian praktik pencatatan dan penyajian laporan keuangan pada Kedai Teh Alin dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Pendekatan yang digunakan adalah deskriptif kualitatif melalui observasi langsung, wawancara dengan pemilik usaha, dan analisis dokumentasi laporan keuangan tahun 2021. Hasil dari penelitian ini menunjukkan bahwa meskipun Kedai Teh Alin telah menggunakan aplikasi Akuntansi UKM untuk menyusun laporan posisi keuangan dan laporan laba rugi, pencatatan yang dilakukan masih berbasis kas dan belum mencerminkan prinsip akuntansi berbasis akrual. Beberapa kelemahan utama ditemukan, antara lain tidak adanya pencatatan depresiasi aset tetap, liabilitas, prive, serta laba ditahan, dan belum tersusunnya Catatan atas Laporan Keuangan (CALK). Perhitungan harga pokok penjualan juga masih dilakukan secara estimatif, sehingga informasi laba yang disajikan belum sepenuhnya andal. Temuan ini menekankan pentingnya peningkatan literasi akuntansi bagi pelaku UMKM agar dapat menyusun laporan keuangan yang akuntabel dan sesuai standar. Penelitian ini merekomendasikan perlunya pelatihan teknis, pendampingan berkelanjutan, dan pengembangan aplikasi akuntansi yang mendukung pencatatan berbasis akrual untuk meningkatkan kualitas pelaporan keuangan usaha kecil.
IMPLEMENTASI FINANCIAL MODELING FRAMEWORK (FMF) TERINTEGRASI: DEMONSTRASI INTEGRASI LAPORAN KEUANGAN DAN TRANSMISI RASIO KINERJA BERBASIS SPREADSHEET Iman Sjamsu Rahardjo
Jurnal Studi Akuntansi Pajak Keuangan Vol. 3 No. 4 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v3i4.983

Abstract

This study proposes and demonstrates the operational implementation of an integrated Financial Modeling Framework (FMF) as a response to the structural fragmentation commonly found in spreadsheet-based corporate financial models. Unlike conventional projection models that operate in partial or disconnected formats, FMF v1.8 adopts a modular architecture built upon an assumptions layer that systematically integrates the Income Statement, Balance Sheet, and Cash Flow Statement while transmitting driver changes into performance ratios. Using an artifact-based demonstrative approach, the study provides evidence that strategic assumption adjustments—such as revenue growth and capital structure changes—are consistently transmitted to financial statement structures and key ratios (ROE, ROA, DER) without generating balance sheet inconsistencies or cash flow distortions. The findings confirm the existence of a structured ratio transmission mechanism, positioning the model not merely as a forecasting tool but as an integrated analytical framework capable of mapping financial trade-offs transparently. Theoretically, this research extends the financial statement integration literature by providing implementation-level evidence of an integrated modeling architecture. Practically, FMF offers a more robust driver-based framework for sensitivity analysis, scenario evaluation, and structured financial decision making.

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