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Jurnal Akuntan Publik
Published by International Forum of Researchers and Lecturers
ISSN : 2986447X     EISSN : 29864496     DOI : 10.59581
Core Subject :
Jurnal Akuntan Publik dengan e-ISSN : 2986-4496, p-ISSN : 2986-447X adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh International Forum of Researchers and Lecturers. Jurnal ini menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai bidang Ilmu Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Maret, Juni , September dan Desember.
Arjuna Subject : -
Articles 151 Documents
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Penerapan Sistem Informasi Akuntansi Pada Perusahaan PT Hi Rembulan Alya Putri Desryadhi; Emiliana Putri; Risma Mutiara
Jurnal Akuntan Publik Vol. 3 No. 3 (2025): September : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2748

Abstract

The purpose of this research is to find answers to what the accounting information system is regarding inventory, cash sales and cash receipts at the Hi.Rembulan company. Can be refined according to a good and theoretically correct accounting information system for inventory, cash sales and cash receipts, so that it can be applied according to company conditions. The rationale for this research is the need to implement an accounting information system regarding inventory, cash sales and cash receipts at the Hi.Rembulan company. Then analyze the weaknesses in the company. So that alternative solutions to problems that arise can be created in accordance with a good and theoretically correct accounting information system. From the results of this research, it is concluded that in solving the problem of implementing an accounting information system regarding inventory, cash sales and cash receipts, it is best to strictly separate responsibilities and carry out accounting functions by different people to avoid cash misappropriation, the documents used are such as notes. Sales are printed serial numbers so that use can be accounted for by the authorized user of the document.
Peran Lembaga Keuangan Mikro Syariah (BMT) Dalam Percepatan Pertumbuhan Usaha Mikro Di Kota Jambi M. Khoirullah; A. A. Miftah; Ahsan Putra Hafiz
Jurnal Akuntan Publik Vol. 3 No. 3 (2025): September : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2750

Abstract

This study aims to (1) to find out how the role of Islamic microfinance institutions on micro businesses in Jambi city. (2) to find out how the development of Islamic microfinance institutions in Jambi city. (3) to find out what efforts are made by Islamic microfinance institutions (BMT) to increase their role towards micro enterprises in Jambi city. The problems discussed in this thesis are (1) how the role of Islamic microfinance institutions on micro businesses in Jambi city. (2) what influences the role of Islamic microfinance institutions (BMT) on micro businesses. (3) what efforts are made by Islamic microfinance institutions (BMT) to increase their role towards micro business ventures in Jambi city. The research method used is descriptive qualitative. The descriptive method of analysis is obtained through data sourced from observation, interviews, and documentation as well as other sources that support field research by finding data sources directly from the field, namely from the BMT through data collection and interviews with the parties concerned. The results of this study are the Financing mechanism at BMTs in Jambi city, namely BMT Al-Ishlah, BMT KOSSUMA, and BMT. Muslimah Masyitoh tends to be the same, the difference lies only in the tax year of the vehicle financing ceiling, and the length of installments. Financing includes several contracts, namely murabahah, ijarah, ar-Rahn, mudharabah, musyarakah and qordhul hasan. Analysis before channeling financing at BMT for prospective financing members includes: Character, Capital, Capacity, Condition, and Coleterol. The importance of Islamic microfinance by BMTs in Jambi city in empowering MSMEs is evidenced by the main target of BMT financing is small business actors who are not reached by banks. Simple procedures and applied financing are needed by Jambi city MSMEs in developing their businesses. The constraints of the Jambi city BMT cooperative in carrying out its business, namely financing in the context of empowering MSEs, include internal constraints and external constraints.
Studi Literatur: Audit Tata Kelola Teknologi Informasi Berbasis Framework Cobit 5 Afandi Afandi; Kartika Pradana Suryatimur; Masculine Muhammad Muqorobin
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3481

Abstract

The advancement of information technology in the era of society 5.0 has made it an inseparable thing, including in an organization. In reality, organizations in implementing information technology still experience many problems, such as lack of information technology governance measurement, low risk management, and vulnerabilities in system security. Therefore, making various organizations compete to provide optimal services so that it is necessary to conduct an information technology governance audit as evaluation material. Framework COBIT 5 is one of the frameworks that can be used to conduct an organizational information technology governance audit. The writing method used is literature review both from books and journals related to the COBIT 5 framework. The purpose of this writing is to provide an overview and show the advantages and disadvantages of the COBIT 5 framework. Based on the results of the analysis carried out, it is necessary to make improvements to information technology governance in each organization to achieve the desired capabilities. An information technology governance audit of the organization can provide evaluations and recommendations for improvement so that it can improve information services from the organization.
Analisis Penerapan Akuntansi Pajak Penghasilan Pasal 21 Pada PT. Tri Berkat Bangsa Semarang Yeni Kismawati; Putu Sulastri
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3489

Abstract

The purpose of the study is to know the calculation, cutting, reporting and recording of PPh article 21 in PT Tri Berkat Bangsa, Semarang. The data analysis of this study was done descriptively by studying, classifying, and analyzing primary data, namely records, reports and other information related to research data on PPh 21 in PT Tri Berkat Bangsa, Semarang. From the analysis on PT Tri Berkat Bangsa, Semarang in conducting PPh 21 calculations against employees remains not in accordance with the 36th tax laws of 2008 which is perfected in law no. 7 of 2021. This happens because of less precise and less following the development of applicable tax information. Thus, the cutting of PPh 21 is not in accordance with the tax law number 36 of 2008 which is perfected in law no. 7 of 2021. For the calculation of PPh 21 against employees is not permanent in accordance with applicable laws. Deposit and reporting of PPh 21 is never too late from the date under law number 36 of 2008 which is refined in law no. 7 of 2021 where the deposit of income tax article 21 of the taxpayer private person is implemented before the next 10 tax period by paying taxes owed on the salary/income earned from the company. As for the reporting before the next 20th tax period.
Studi Literatur Review: Pengaruh Profitabilitas, Audit Complexity dan Kualitas Audit Terhadap Audit Report Lag Hayatun Ruwaidha; Trinandari Prasetya Nugrahanti
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3494

Abstract

Background: Financial reports are considered important for the final accounting process which is a means of financial communication and accountability to stakeholders for decision making for the next period. This study aims to analyze and obtain empirical evidence of influence by producing articles to review the effect of profitability, audit complexity and audit quality on audit report lag. The research methodology used in this research is the literature review method, using qualitative research methods where the articles analyzed in this article are 21 article writings, consisting of 5 international and 16 national journals which have been selected according to the keywords analyzed and their searches using google scholar with quantitative and qualitative research designs. The review results Profitability affects Audit Report Lag. Companies that have a good level of profitability try to avoid delays in the audit process because these delays can be considered bad news and become public conversation. Audit Complexity affects Audit Report Lag, because companies with high operating complexity and more subsidiaries will tend to complete their audits longer. The effect of Audit Quality on Audit Report Lag, because the higher the quality of a company's KAP, the faster the audit report can be completed. Conclusion: Profitability, Audit Complexity and Audit Quality have a significant effect on Audit Report Lag. Audit Report Lag can have an unfavorable effect on future business because it can hinder decision making for the next period and affect other aspects.
Analisis Earning Management Pada Laporan Keuangan Interim Yang Terlambat Publikasi Nisrina Aisya Kesuma Putri; Tri Joko Prasetyo; Reni Oktavia; Widya Rizki Eka Putri
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3496

Abstract

Earning management is a practice used by management to change and control earnings, including actions such as adjustments in order to achieve the results desired by management. Earnings management occurs when managers analyze financia staements and make adjustments in recording transactions in the financial statements to mislead stakeholders about the company’s financial performance or influence contractual outcomes that refer to the numbers listed in the financial statements. This action is often carried out by company managers with the intention of manipulating the information contained in the financial statements, so tha stakeholders get a false understanding of the company’s condition or performance. Earning management is divided into two types, namely Accrual Earning Management and Real Earning Management.
Penerapan Etika Profesi Akuntan dan Kasus-kasus Pelanggaran Etika Profesi Akuntan Saridawati Saridawati; Putra Aditya Muhammad; Rini Wanti Sholikhah; Dewi Nur Aini; Rini Mustikowati
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3543

Abstract

Accounting ethics is the study of ethical behavior in work contexts that require special knowledge and skills. Professional ethics involves upholding justice to provide comprehensive professional services to society and fulfill duties towards society. However, in the current era of technological progress and competition, there are many cases of violations of accounting professional ethics, with the discovery of many cases of business ethics violations in Indonesia, including PT Muzatek Jaya, PT Asuransi Jiwasraya, PT Garuda Indonesia (Persero). The aim of this research was to determine cases of violations of accounting professional ethics in Indonesia and used literature study methods such as Google Scholar, reference books and online media.
Analisis Perencanaan Anggaran Dalam Pengelolaan Keuangan Desa: (Studi Kasus Pada Desa Candiretno) Septynia Heryudini; Defa Oktaviani; Cicih Widianingsih; Anisa Muktidena Mutiara Astri; Eva Wulandari
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3565

Abstract

This research aims to analyze the flow/process of village financial management planning and analyze how villages can design the preparation of the Village Revenue and Expenditure Budget (APBD) in Candiretno Village, Secang District, Magelang Regency. The results of village development planning deliberations (MUSRENBANGDES) are used as the basis for preparing the Village Government Work Plan (RKPDesa) which serves as a guideline for the use of village funds in accordance with development priorities and community aspirations. The aim of preparing village government work plans is to improve the welfare of village communities and improve the quality of life of village communities. The village development index through customer satisfaction questionnaires is used to evaluate the success of villages in achieving inclusive and sustainable development.
Analisis Penerapan Anggaran Kinerja Pada Dinas Lingkungan Hidup Kota Magelang Devi Ashari; Tasyanari Handayani; Wahyu Marginingtyas Andika Putri; Afina Khusna Mufidah; Mia Nurmalia; Herlina Manurung
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3613

Abstract

The study aims to analyze the implementation of performance-based budgets available at the City of Magelang Environmental Services. Data gathering was conducted with the Technical interview to the Chief of Combat Fields. The results of this study identified the process of planning the maintenance of the livelihood of the city of Magelang, the implementation of performance-based maintenance on the city's livelihoods, the weaknesses of the execution of the performance-driven budget on the performance of the activities on the lively life of the town of Magalang, and the improvement of the application of the performing-based management of the life of a city of Magelang.
Analisis Efisiensi dan Efektivitas Pengelolaan Keuangan Daerah Kabupaten Semarang Hana Setyaningsih; Nabila Septiana Putri
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3614

Abstract

This research aims to assess how efficient and effective regional financial management in Semarang Regency utilizing secondary data from the Central Statistics Agency (BPS) for the years 2018–2022. Data were collected through literature study, non-behavioral observations, and data analysis using efficiency ratio and effectiveness ratio. The results showed that the level of efficiency of Semarang Regency’s regional financial management fluctuated and was generally inefficient, with a ratio ranging from 91% to 108.51%. Meanwhile, The efficiency of local financial management tends to be better, with a ratio ranging from 93.62% to 121.10%. Therefore, the Semarang Regency government is advised to increase Regional Original Revenue (PAD) and optimize the efficiency of financial management through improving the quality of human resources.

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