Jurnal Akuntansi, Perpajakan dan Auditing

Analisis Kinerja Keuangan Lembaga Amil Zakat Nasional Rumah Zakat Periode 2017-2022

Sarah Siky Anisyah — 2024-08-03

This study aims to evaluate the financial performance of Rumah Zakat from 2017-2022, using financial ratios established by BAZNAS in 2022. This study is quantitative with secondary data in the form of Rumah Zakat Annual Financial Report 2017-2022. The results of this study indicate that the activity ratio shows high effectiveness, the efficiency ratio shows quite good performance even though there are still challenges in operational costs, the amil fund's ratio shows good performance, and the liquidity ratio shows smooth performance. However, the growth ratio needs to show better performance, so an increase in the collection and distribution of ZIS is needed. In addition, the trend analysis shows an upward trend in the collection and distribution of ZIS funds in 2017-2020, but there was a decrease in 2021 and 2022, which was influenced by the COVID-19, so individuals' ability to pay zakat was limited.

Analisis Pengelolaan dan Perlakuan Akuntansi Aset Tetap di Desa Jatiwangi Kecamatan Cikarang Barat Kabupaten Bekasi

Nafa Farha Mutia — 2024-08-04

This research aims to determine the implementation of village asset management and the application of fixed asset accounting in Jatiwangi Village, West Cikarang District, Bekasi Regency. Data analysis in this research was guided by Permendagri No. 01 of 2016 and PP No. 71 of 2010 Statement No. 07. This research is a type of qualitative research with a descriptive approach, used primary data by conducting direct interviews with six informants, and secondary data in the form of documents owned by Jatiwangi Village related to village asset management and fixed asset accounting. The results of this research show that Jatiwangi Village has managed village assets quite well, there are six appropriate stages, namely planning, utilization, security, maintenance, assessment, and guidance and supervision, and four stages are not appropriate, namely procurement, use, administration and reporting, while the transfer and deletion stages have never been carried out. The results of research on the application of fixed asset accounting are not fully in accordance with the aspects contained in PSAP No. 07, recognition of fixed assets is not appropriate, initial assessment is appropriate, subsequent measurements have not been carried out, and disclosures have not been made.

Pengaruh Debt Default, Financial Distress, dan Auditor Switching Terhadap Penerimaan Opini Audit Going Concern

Nisrina Della Lathifa — 2024-08-05

Researching infrastructure companies traded on the Indonesia Stock Exchange (BEI) in 2022 and 2023, this research will examine the impact of debt default, financial distress, and auditor switching on the approval of going concern audit opinions. A quantitative technique based on descriptive methodology was used in this investigation. Using IBM SPSS Version 29, this research used logistic regression analysis as its data analysis technique. This study found that the acceptance of going concern audit opinions is substantially affected solely by financial distress. There were no notable results from the debt default and auditor switching.

Pengaruh PPN, PKB, Harga dan Iklan Terhadap Minat Beli Kendaraan Bermotor Listrik

Vito Benedick — 2024-08-06

Penelitian ini dilakukan untuk mengetahui apakah terdapat pengaruh antara Pajak Penambahan Nilai, Pajak Kendaraan Bermotor, Harga, dan Iklan terhadap minat beli kendaraan bermotor listrik. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Jenis data yang digunakan pada penelitian ini adalah data primer yang didapat dari kuisioner yang disebarkan kepada masyarakat Cengkareng Barat. Sampel yang digunakan adalah sebanyak 100 sampel. Model analisis data pada penelitian ini adalah SEM-PLS dengan pengujian outer model, dan structural model dengan bantuan aplikasi pengolahan data Smart-PLS. hasil penelitian menunjukkan bahwa Pajak Penambahan Nilai, Pajak Kendaraan Bermotor, dan Iklan berpengaruh terhadap minat beli kendaraan bermotor listrik sedangkan Harga tidak berpengaruh terhadap minat beli kendaraan bermotor listrik

Analisis Pelaporan dan Pertanggungjawaban Bantuan Sosial pada Laporan Keuangan Pemerintah Kota Bekasi Tahun 2019 - 2022

Delia Rana Amanda — 2024-08-07

The significant increase in the allocation of social assistance funds is a problem in Bekasi City. As the amount of funds allocated increases, the risk of misuse or waste may also increase. The purpose of this study is to analyze the policy on the budget used for social assistance and find out the regulatory basis. As well as knowing the reporting and accountability system of the realization or implementation of the social assistance budget at the Bekasi City Government in 2019 - 2022. This research uses a descriptive qualitative research design. The data used in this study are secondary data. The sample used in this study is the Bekasi City Regional Revenue and Expenditure Budget Realization Report 2019 - 2022. Analysis of documents used in this study such as: Budget Realization Report (LRA), documentation related to social assistance, and online data sources. The results showed that the policies and systems for reporting and accountability of Social Assistance (Bansos) in Bekasi City still have several weaknesses and obstacles that need to be strengthened.

Analisis Peran Relawan Pajak Dalam Meningkatkan Kepatuhan Pelaporan Wajib Pajak Orang Pribadi

Ava Indriani — 2024-08-07

This research aims to analyze the role of tax volunteers in 2023 in increasing individual taxpayer reporting compliance at KPP Pratama Pasar Rebo. The research method used in this research is qualitative descriptive analysis. The choice of qualitative research design in this study was to reveal events and facts that are relevant to the research title, so that the author can represent the data that has been collected regarding the role of tax volunteers in increasing wpop reporting compliance at KPP Pratama Pasar Rebo. The analysis technique used in this research is a qualitative analysis technique. Data collection techniques were carried out using observation, interview and documentation techniques. The research results show that the involvement of tax volunteers in reporting the Annual SPT at KPP Pratama Pasar Rebo has a very important role. The involvement of tax volunteers is considered very helpful and has a positive impact on taxpayers' understanding, shortens queuing time, and increases reporting efficiency. Similarly, based on documentation and interviews conducted by researchers with Tax Extension Staff, Tax Volunteers from Uhamka and Tax Volunteer Advisors, it shows that the services provided by tax volunteers can realize wpop compliance in reporting Annual Tax Returns. However, the increase in individual taxpayers with the involvement of tax volunteers in reporting Annual Tax Returns at KPP Pratama Pasar Rebo still requires improvement. This shows that there are still obstacles and needs for improvement in increasing the effectiveness of tax volunteer involvement, socialization is not yet optimal, tax volunteer skills development is low, and aspects of service quality still need to be improved.

Pengaruh Employee Stock Ownership Program (ESOP), Leverage, Ukuran Perusahaan, dan Umur Perusahaan Terhadap Kinerja Keuangan

Silvia Yuniawati — 2024-08-07

Optimal financial performance is crucial for the sustainability and growth of a company. The purpose of this study is to evaluate the impact of the Employee Stock Ownership Plan (ESOP), leverage, company size, and company age on financial performance. The population in this study includes 44 transportation entities registered on the Indonesia Stock Exchange for the period 2020-2022. This research utilizes additional data, specifically audited annual financial reports from 2020-2022, which are accessible through the IDX website. The purposive sampling technique was applied in the sampling process of this study, resulting in 114 data observations. Data were processed using IBM SPSS version 26 software, which was used for time series data testing and multiple linear regression analysis. This study found that ESOP has a positive impact on financial performance, company age has a negative effect on financial performance, while leverage and company size do not show a significant influence on financial performance.

Analisis Rasio Keuangan Pada PT. Garuda Food Periode 2019-2022

Petrus Delpansius Tondang Petrus — 2024-08-08

This study analyzes PT. Garuda Food Putra Putri Jaya Tbk's financial performance from 2019 to 2022, focusing on the snack food industry. The Covid-19 pandemic significantly impacted the company in 2020, leading to decreased sales and net profit, but it recovered in 2021 with substantial growth in both metrics. Financial ratios including liquidity, solvency, profitability, and activity indicate stable liquidity and solvency but highlight a decline in return on investment (ROI) and return on equity (ROE), suggesting a need for enhanced efficiency and profitability. Short-term recommendations include improving debt management and focusing on product innovation. Medium-term strategies involve boosting operational efficiency and increasing branding efforts, while long-term plans emphasize investing in technology for production efficiency and diversifying product portfolios. These measures aim to ensure sustainable growth and strengthen the company's market position amidst evolving business challenges.

Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Emisi Karbon pada Perusahaan BUMN

Lasmiati — 2024-08-08

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, kinerja lingkungan, profitabilitas dan Leverage terhadap pengungkapan emisi karbon pada perusahaan Badan Usaha Milik Negara (BUMN). Tingkat pengungkapan emisi karbon diukur dengan menggunakan checklist carbon emission disclosure. Penelitian menggunakan data sekunder yang bersumber dari laporan keuangan, laporan keberlanjutan dan laporan peringkat PROPER dari perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) serta berpartisipasi pada program PROPER selama tahun 2016-2022. Sebanyak 98 sampel observasi terpilih melalui teknik purposive sampling yang diolah dengan analisis regresi data panel menggunakan Eviews 12. Berdasarkan hasil penelitian ditemukan adanya pengaruh positif ukuran perusahaan terhadap pengungkapan emisi karbon, sementara Leverage ditemukan memiliki pengaruh negatif terhadap pengungkapan emisi karbon. Namun, kinerja lingkungan dan profitabilitas tidak secara signifikan memiliki pengaruh terhadap pengungkapan emisi karbon.

Kata Kunci: Pengungkapan Emisi Karbon, Ukuran Perusahaan, Kinerja Lingkungan, Profitabilitas, Leverage

Analisis Pengelolaan Keuangan Desa Menggunakan Aplikasi Sistem Keuangan Desa (Siskeudes) di Desa Kabupaten Bogor

Arbi Setiawan — 2024-08-09

This study is to determine the implementation of the village financial system (Siskeudes) in two villages of Bogor Regency and its obstacles starting from the stages of planning, implementation, administration, reporting and accountability in accordance with Permendagri Number 20 of 2018 concerning village financial management. Two villages in Bogor Regency, namely Bojonggede Village (Suburban Village) and Pamegarsari Village (Tourism Village). This research uses a descriptive-qualitative approach with interview and documentation techniques. The consequences of the study display that Bojonggede Village and Pamegarsari Village manipulate village price range using the siskeudes application according with Permendagri Number 20 of 2018, but the information media for the APBDes report in Pamegarsari Village is only through banners and the village website is not running well. The obstacle is the change in the budget in the preparation of the GWP (Government Work Plan) which must be based on the Regent Regulation and the change of the village cash account this year from Bank BRI to Bank BJB because it is to facilitate transaction matters.

Faktor-Faktor yang Memengaruhi Minat Mahasiswa Akuntansi Universitas Negeri Jakarta untuk Mengikuti Ujian Chartered Accountant

Adien Amelia — 2024-08-10

The purpose of this research is to determine factors that influence the interest of accounting students at State University of Jakarta to take the chartered accountant exam and this research was conducted on active students of the undergraduate accounting study program. The sample in this study were 107 students with the method which is determining the sample using purposive sampling. Research data which collected was carried out by distributing google form questionnaires to the population. Data analysis technique that used is multiple linear regression analysis. The results of the analysis is show that Quality Motivation affects student interest in taking the CA Exam, Reward/Recognition motivation affects students' interest in taking the CA Exam, and Labor Market Considerations affect student interest in taking the CA Exam.

Peran Spesialisasi Industri Auditor dalam Memoderasi Pengaruh Audit Tenure dan Ukuran KAP terhadap Audit Report Lag

Misnawati — 2024-08-11

This study aims to determine the role of auditor industry specialization in directing the impact of audit tenure and size of Public Accounting Firm on audit report lag. Sampling was carried out with the aim of purposive sampling. Panel data regression analysis was used to test the hypothesis, and the sample size included 30 energy sector companies listed on the Indonesia Stock Exchange between 2021 and 2023 with outlier data. Based on the findings of this study, audit report lag is significantly affected by auditor industry specialization and tenure, but not by the size of the Public Accounting Firm. While auditor industry specialization does not moderate the effect of Public Accounting Firm size on audit report lag, it does moderate the effect of audit tenure on audit report lag.

Analisis Pengaruh Penyertaan Modal Negara (PMN) Dan Pertumbuhan Aset Terhadap Kinerja Keuangan Pada Bumn Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

Irfan Bintang Firdausi — 2024-08-12

The purpose of this study was to empirically examine the effect of state equity participation and asset growth on financial performance in BUMN, with company size as a moderating variable. The sample selection in this study used the purposive sampling method. The data used in this study spanned five years, from 2018 to 2022. The number of BUMNs receiving PMN in the 2018–2022 period that fit the sample criteria was 11 companies multiplied by 5 years of observation, so the total research data was 55. Based on the results of the study, it can be seen that state capital participation has a positive and significant effect on financial performance, asset growth has a positive and significant effect on financial performance, company size does not moderate the effect of state capital participation on financial performance, and company size does not moderate the effect of asset growth on financial performance.

Pengaruh Moral, UU Harmonisasi Peraturan Perpajakan, dan Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak UMKM

Nur Alvi Syahrina — 2024-08-16

The purpose of this study is to analyze the effect of morals, tax harmonization laws, and financial status on the tax compliance of MSE taxpayers. This research is quantitative research and data analysis in the form of descriptive statistical analysis using IBM SPSS Statistics 25 software and multiple regression analysis on Microsoft Excel. In this study, distributed questionnaires containing questions are used as main data. to MSE owners in South Jakarta. To select a population sample, researchers used the 100 persons make up the sample size for this convenience sampling technique. The outcomes revealed that morale and harmonization of tax laws have a positive effect on MSE tax compliance, while financial status has a negative effect on MSE tax compliance. Future researchers are advised to conduct research with additional variables that might increase the impact on taxpayer tax compliance and with more supporting data in the form of both primary and secondary data.