Jurnal Analisa Akuntansi dan Perpajakan

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN PERSPEKTIF FRAUD DIAMOND

2025-04-16T14:06:35+07:00

This research aims to examine the influence of the fraud diamond (pressure, opportunity, rationalization and ability) on financial statement fraud. Pressure is proxied by financial targets and financial stability. Opportunity is proxied by ineffective monitoring. Rationalization is proxied by change in auditor. Capability is proxied by change in director. The method used in this research is quantitative causality. The population in this research is food and beverage sub-sector companies registered on the IDX during 2021-2023 with a total sample of 51 data. Sampling was carried out using the purposive sampling method. The data testing techniques used include the classic assumption test which includes, among others; normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test as well as hypothesis testing which includes the coefficient of determination test, t test with IBM SPSS 25 statistical software. The results of this study show that financial stability, financial targets, ineffective monitoring and change in director have no effect significant effect on financial statement fraud, while change in auditor has a significant effect on financial statement fraud.

PENGARUH PENDIDIKAN AKUNTANSI, PELATIHAN AKUNTANSI, SKALA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KABUPATEN KEDIRI

2025-04-17T08:08:33+07:00

This research aims to determine the influence of accounting education, accounting training, business scale on the use of accounting information. This type of research is quantitative causality research. The population in this research is MSMEs in the craft sector in Kediri Regency. The sampling method used was non-probability sampling using purposive sampling technique. Based on the specified sample criteria, the sample in this study was 43 respondents. In this research the independent variables are Accounting Education (X1), Accounting Training (X2) and Business Scale (X3), while the dependent variable is the use of Accounting Information in MSMEs (Y). The results of this research show that the variables accounting education and business scale influence the use of accounting information, while the accounting training variable does not influence the use of accounting information.

ANALISIS PROSEDUR PENERBITAN SURAT KETERANGAN BEBAS (SKB) WARIS DAN IMPLIKASINYA TERHADAP PEMAJAKAN BERGANDA DI INDONESIA

2025-04-17T07:59:13+07:00

This research aims to identify the principles of tax collection in the application of the Inheritance Notice of Tax Exemption, understand the procedures for issuing Inheritance Notice of Tax Exemption at the Jakarta Gambir Dua Primary Tax Office, and the factors leading to application rejections. It also explores the efforts that policymakers must undertake to address the issue of double taxation resulting from Inheritance Notice of Tax Exemption application rejections. The research methodology employed includes literature review and field studies involving qualitative data processing. The issuance of Notice of Tax Exemption, specifically exempting inheritance from taxable objects, embodies the principle of legal certainty in its implementation. The provisions outlined in the law are general in nature, necessitating the development of detailed regulations to ensure legal certainty and clarify these provisions. Additional explanatory statements in the law are essential when significant issues arise in practice and in urgent situations.

MENGUNGKAP KECURANGAN AKUNTANSI: DAMPAK MORALITAS APARAT DAN ASIMETRI INFORMASI DENGAN PENGENDALIAN INTERNAL SEBAGAI MODERASI

2025-04-17T08:05:31+07:00

This research aims to test and determine the influence of officer morality and asymmetry information on accounting fraud. Apart from that, this research also aims to test whether internal control variables moderate the relationship between each variable apparatus morality and information asymmetry against accounting fraud. This research is a type of quantitative research. Because the data used in This research is primary data. The research population is in the Regional Work Units there are 29 SKPD consisting of Inspectorates, Agencies and Services. In this research sample selection using the total sampling method. The data analysis method uses path analysis using the SEM (Structural Equation Modeling) or Model model Structural Equations with the Warp PLS 6.0 program. The conclusion from the results of testing the first hypothesis is the morality of government officials has a negative effect on accounting fraud, the second hypothesis is information asymmetry has a positive effect on accounting fraud, the third hypothesis is internal control cannot moderate the relationship between the morality of government officials and fraud accounting and the fourth hypothesis, namely internal control can moderate the relationship between information asymmetry with accounting fraud.

ANALISIS PENGELOLAAN ASET TETAP PADA BADAN PENGELOLAAN KEUANGAN DAN PENDAPATAN DAERAH (BPKPD) KOTA SUKABUMI

2025-04-17T08:10:56+07:00

This research aims to analyze fixed asset management at the Sukabumi City Regional Financial and Asset Management Agency (BPKPD), with a focus on efficiency, effectiveness and compliance with applicable regulations. Based on the phenomena and problems currently occurring at BPKPD Sukabumi City, there are still several obstacles in terms of information systems that have not been optimally integrated, so this is one of the problem factors that there are still many regional assets that have not been inventoried. In the 2021 BPK RI results report, it was recorded that there were missing assets whose whereabouts were unknown totaling IDR. 4.5m However, good management of fixed assets is very important to ensure optimal utilization of state resources and transparency in local government financial reporting. The research method used is a qualitative approach with descriptive analysis, involving interviews, observation and documentation studies at the Sukabumi City BPKPD. The research results show that there have been quite good efforts in managing fixed assets in accordance with regulations, although they are not yet fully optimal in terms of maintenance and supervision. Thus, this research recommends improving the asset management information system, and strengthening maintenance and supervision in terms of managing asset administration records. Through this research, it is hoped that it can become a reference for improving fixed asset management in BPKPD Sukabumi City, so that it can increase the efficiency and effectiveness of asset use in supporting regional development.

ANALISIS PENERAPAN AKUNTABILITAS DAN KEAKURATAN LAPORAN KEUANGAN LEMBAGA BERDASARKAN SAK EMKM (STUDI KASUS LEMBAGA TERAPI ANAK INSAN MANDIRI KOTA SUKABUMI)

2025-04-16T14:05:58+07:00

Penelitian ini bertujuan untuk mengevaluasi bagaimana penerapan Standar Akuntansi Keuangan Entitas

Mikro, Kecil, dan Menengah (SAK EMKM) mempengaruhi akuntabilitas dan keakuratan laporan

keuangan di Lembaga Terapi Anak Insan Mandiri Cabang Sukabumi. Metode penelitian yang

digunakan ialah pendekatan kualitatif deskriptif dengan pengumpulan data melalui wawancara

mendalam dan observasi langsung. Hasil penelitian menunjukkan bahwa penerapan SAK EMKM pada

lembaga Terapi Anak Insan Mandiri Cabang Sukabumi telah meningkatkan transparansi dan akurasi

laporan keuangan. Sehingga laporan keuangan di lembaga ini dapat dikatakan akuntabel karena telah

menerapkan delapan indikator yang menjadi dasar pelaporan keungan, begitu pula dalam pembuatan

laporan keuangan sudah dapat dikatakan akurat karena telah memenuhi enam kriteria dasar kriteria

keakuratan. Jenis laporan keuangan yang sudah diterapkan terdiri dari Laporan Laba Rugi, Laporan

Posisi Keuangan dan Laporan Catatan Atas Laporan Keuangan (CALK), sehingga secara teori dan

praktik Lembaga Terapi Anak Insan Pelangi Mandiri sudah sesuai dengan SAK EMKM. Kesimpulan

dari penelitian ini menegaskan pentingnya penerapan SAK EMKM untuk meningkatkan kualitas

laporan keuangan yang pada implementasinya dapat meningkatkan kepercayaan pemangku

kepentingan terhadap lembaga.

Kata Kunci :Akuntabilitas, Keakuratan, SAK EMKM, Usaha Mikro Kecil dan Menengah

DAMPAK RASIO KEUANGAN DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN SUB SEKTOR TRANSPORTASI - LOGISTIK

2025-04-16T14:05:53+07:00

Company value is the view of the public or investors and is an indicator of the assessment of a company which is linked to share prices. This research aims to determine the effects of financial ratios and growth opportunities on the value of companies in the transportation - logistics sub-sector listed on the IDX for the 2019-2022 period. This research utilizes secondary data from 37 companies in the transportation - logistics sub-sector listed on the Indonesia Stock Exchange. By using the purposive sampling method, 16 companies were obtained as research samples. The period analysed covers 2019 to 2022. The results of the research using SPSS for Windows version 26 show that the Return On Assets and Total Assets Turn Over variables have an effect on Company Value and the Debt to Equity Ratio, Current Ratio and Growth Opportunity have no effect on Company Value.

AKUNTABILITAS PENYALURAN DANA BANTUAN SOSIAL PROGRAM KELUARGA HARAPAN (Configurative Ideographic Study pada Desa Dasan Lekong, Kecamatan Sukamulia, Lombok Timur)

2025-04-16T14:05:47+07:00

This study aims to analyze the accountability of the distribution of social assistance funds for the Family Hope Program (PKH) in Dasan Lekong Village, Sukamulia District, East Lombok. Research data were obtained through interviews with informants and direct observation of PKH activities. The method used in this study is a case study with the Configurative Ideographic Study approach. The results of the study indicate that the implementation and distribution of PKH assistance in Dasan Lekong Village are following applicable regulations. However, there are discrepancies in the aid that should be carried out monthly. Internal and external accountability of PKH has been implemented well through a digital daily activity report system, an automatic data update report system, a complaint system for Beneficiary Families (KPM), and supervision of the distribution of PKH funds from both the center and region. The distribution of PKH funds in Dasan Lekong shows accountability and transparency, reflected in the use of clear regulations free from illegal levies and misappropriation of assistance funds. However, there is still a need for stricter supervision of practices in the field, considering the management of ATM cards that should be held by KPM but are managed by group leaders, as well as the practice of giving voluntary money to group leaders who collect aid funds.

ANALISIS KINERJA KEUANGAN PERUSAHAAN SUB SEKTOR KESEHATAN DI BEI DENGAN PENDEKATAN TIME SERIES PADA TAHUN 2019-2023

2025-04-17T08:12:41+07:00

This research aims to analyze the financial performance of health sub-sector companies on the Indonesia Stock Exchange during the 2019-2023 financial period using a financial ratio analysis approach with the time series method. This research collects the company's annual financial reports for 2019-2023 and analyzes the main financial ratios which include profitability, liquidity, solvency, activity ratios and market ratio. This analytical method is used to evaluate a company's financial performance and identify factors that might influence that performance. Financial ratio data will be compared with industry standards and historical company trends to provide a comprehensive understanding of the financial condition of health sub-sector companies on the Indonesia Stock Exchange. The results of the financial ratio analysis will provide in-depth insight into the company's performance during 2019-2023 and can be the basis for
providing recommendations for improvements or better financial strategies in the future. It is hoped that this research can make a meaningful contribution to
management decision making and provide valuable information to company stakeholders.

ANALISIS EFISIENSI BEBAN PAJAK PADA WAJIB PAJAK BADAN: PERBANDINGAN PPH PASAL 31E DAN PP 23 TAHUN 2018

2025-04-17T08:14:54+07:00

Corporate taxpayers in Indonesia often make mistakes in choosing the tax rate used to determine their income tax liability, thus forcing them to pay a higher amount of income tax. In order to reduce the income tax burden of Corporate Taxpayers, this study compares two income tax calculation methods, namely Government Regulation Number 23 Year 2018 and Income Tax Article 31E. This type of research is comparative quantitative, which is to determine which tax produces the smallest amount of tax burden, researchers will compare two tax rates applied to Corporate Taxpayers. The data collection methods used are documentation, structured interviews, non-participant observation, and literature study. Based on the results of the study, it can be concluded that the use of Income Tax Article 31E tax rate is a more effective method than PP No. 23/2018 in estimating the income tax burden of Corporate Taxpayers. This is because the Corporate Taxpayer in 2022 has passed the deadline for using PP Number 23 of 2018.