Jurnal Riset Akuntansi & Perpajakan (JRAP)最新文献

Peran Moderasi Ukuran Perusahaan pada Pengaruh Intellectual Capital terhadap Nilai Perusahaan 公司规模对智力资本对公司价值影响的调节作用

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2024-06-04 DOI: 10.35838/jrap.2024.011.01.15

S. Susilawati, Nova Rini, Ridwan Saleh

引用次数: 0

Peran Literasi Keuangan, Risk Tolerance, Overconfidence Serta Financial Technology dalam Mendorong Keputusan Investasi 金融知识、风险承受能力、过度自信和金融技术在投资决策中的作用

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2024-03-05 DOI: 10.35838/jrap.2024.011.01.04

Amelia Kulintang, Eskasari Putri

{"title":"Peran Literasi Keuangan, Risk Tolerance, Overconfidence Serta Financial Technology dalam Mendorong Keputusan Investasi","authors":"Amelia Kulintang, Eskasari Putri","doi":"10.35838/jrap.2024.011.01.04","DOIUrl":"https://doi.org/10.35838/jrap.2024.011.01.04","url":null,"abstract":"This research explores the roles of financial literacy, risk tolerance, overconfidence, and financial technology in investment decision-making. The conceptual framework is grounded in prospect theory, particularly in the context of investment decisions. A quantitative research method using a questionnaire was employed to collect primary data from an active student sample of the Faculty of Economics and Business at Universitas Muhammadiyah Surakarta. A total of 110 participating students served as research respondents. The collected data were processed and analyzed descriptively and inferentially. The research results indicate that financial literacy, risk tolerance, overconfidence, and financial technology collectively play significant roles in influencing investment decisions. Among these factors, overconfidence was identified as the most influential at a dominance level. These findings have crucial implications for enhancing investors' understanding of the capital market, refining more precise investment strategies, and minimizing risks. Therefore, this research contributes to directing attention toward the aspects of financial and psychological literacy in investment decision-making, in conjunction with the advancements in financial technology.A better understanding of these variables can aid in optimizing investment decisions in the capital market, providing a foundation for the development of financial literacy programs, and adopting more effective approaches in managing investment risks.","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"113 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140079307","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Model Penerapan Akuntansi Aset Desa: Mengurai Kompleksitas Permendagri No 1/2016 乡村资产会计实施模式：揭开 Permendagri No 1/2016 的复杂面纱

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2024-02-15 DOI: 10.35838/jrap.2024.011.01.02

Finna Dian Safira, Firda Ayu Amalia, A. Wicaksono

{"title":"Model Penerapan Akuntansi Aset Desa: Mengurai Kompleksitas Permendagri No 1/2016","authors":"Finna Dian Safira, Firda Ayu Amalia, A. Wicaksono","doi":"10.35838/jrap.2024.011.01.02","DOIUrl":"https://doi.org/10.35838/jrap.2024.011.01.02","url":null,"abstract":"The purpose of this research is to analyze accounting records on village asset management based on Permendagri Number 1 of 2016 in Sendangagung Village, Plaosan District, Magetan Regency which discusses 12 (twelve) indicators of village asset management. This research uses qualitative research with a direct case study on the Sendangagung Village Government as a research object as well as an internship place from researchers where data is obtained through interviews and documentation. The results of the study stated that accounting records in asset management have not been carried out properly and optimally, where there are still some indicators that are not in accordance with the established regulations. The obstacle faced by the village is the lack of human resources so that the entrepreneurship process is not optimal other than that the asset inventory has not been carried out optimally. Efforts that can be made by the Village Government are the recruitment of experts who can help recording and reporting that cannot be done optimally by the device as well as the procurement of fostering the use of SIPADES by the District or Regency.","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"26 26","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139776184","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Model Penerapan Akuntansi Aset Desa: Mengurai Kompleksitas Permendagri No 1/2016 乡村资产会计实施模式：揭开 Permendagri No 1/2016 的复杂面纱

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2024-02-15 DOI: 10.35838/jrap.2024.011.01.02

Finna Dian Safira, Firda Ayu Amalia, A. Wicaksono

{"title":"Model Penerapan Akuntansi Aset Desa: Mengurai Kompleksitas Permendagri No 1/2016","authors":"Finna Dian Safira, Firda Ayu Amalia, A. Wicaksono","doi":"10.35838/jrap.2024.011.01.02","DOIUrl":"https://doi.org/10.35838/jrap.2024.011.01.02","url":null,"abstract":"The purpose of this research is to analyze accounting records on village asset management based on Permendagri Number 1 of 2016 in Sendangagung Village, Plaosan District, Magetan Regency which discusses 12 (twelve) indicators of village asset management. This research uses qualitative research with a direct case study on the Sendangagung Village Government as a research object as well as an internship place from researchers where data is obtained through interviews and documentation. The results of the study stated that accounting records in asset management have not been carried out properly and optimally, where there are still some indicators that are not in accordance with the established regulations. The obstacle faced by the village is the lack of human resources so that the entrepreneurship process is not optimal other than that the asset inventory has not been carried out optimally. Efforts that can be made by the Village Government are the recruitment of experts who can help recording and reporting that cannot be done optimally by the device as well as the procurement of fostering the use of SIPADES by the District or Regency.","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"337 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139835664","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Apakah Capital Intensity Meningkatkan Agresivitas Pajak? 资本密集是否会提高税收积极性？

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2024-02-13 DOI: 10.35838/jrap.2024.011.01.01

Siti Najwa Dena Tahlila, Heru Tjaraka, Alfa Rahmiati

引用次数: 0

Apakah Capital Intensity Meningkatkan Agresivitas Pajak? 资本密集是否会提高税收积极性？

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2024-02-13 DOI: 10.35838/jrap.2024.011.01.01

Siti Najwa Dena Tahlila, Heru Tjaraka, Alfa Rahmiati

引用次数: 0

Model Peningkatan Akuntabilitas Keuangan melalui Optimalisasi Sistem Informasi Keuangan dan Kompetensi Aparatur Desa 通过优化财务信息系统和提高村级机构能力改进财务问责的模式

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2023-12-21 DOI: 10.35838/jrap.2023.010.02.26

Lilis Puspitawati, K. Amanda, S. Surtikanti

{"title":"Model Peningkatan Akuntabilitas Keuangan melalui Optimalisasi Sistem Informasi Keuangan dan Kompetensi Aparatur Desa","authors":"Lilis Puspitawati, K. Amanda, S. Surtikanti","doi":"10.35838/jrap.2023.010.02.26","DOIUrl":"https://doi.org/10.35838/jrap.2023.010.02.26","url":null,"abstract":"This research aims to test the financial system optimization model and apparatus competency to increase village financial accountability. This research is motivated by an obstacle in the use of the financial system which is not yet optimal because it is predicted that there are still many village officials who are not yet able to use it. Descriptive and verification methods were used to test the model. This research came from 351 members of the population consisting of heads of financial affairs or financial operators in the Village Government in Tasikmalaya Regency. Sampling was carried out using a non-probability sampling technique with a purposive sampling method with the criteria of a village government that had implemented a village financial system (Siskeudeus), so the sample size in this study was 56 villages. Each village is represented by one sample person to be used as a respondent. The results of this research show that the village financial system is in good condition, ready to be used, and statistically has a significant positive effect on financial accountability. Different results were found in that the competence of village officials was deemed inadequate in the attitude category, so that this condition reduced the level of village financial accountability.","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"36 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138951614","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Taktik Pajak: Mengeksplorasi Hubungan Corporate Risk, Book Tax Differences, Tax Avoidance, dan Manajemen Laba 税收战术：探索企业风险、账面税收差异、避税和收益管理之间的关系

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2023-12-17 DOI: 10.35838/jrap.2023.010.02.25

Ahmad Yudasmara Muslim, D. Sari

{"title":"Taktik Pajak: Mengeksplorasi Hubungan Corporate Risk, Book Tax Differences, Tax Avoidance, dan Manajemen Laba","authors":"Ahmad Yudasmara Muslim, D. Sari","doi":"10.35838/jrap.2023.010.02.25","DOIUrl":"https://doi.org/10.35838/jrap.2023.010.02.25","url":null,"abstract":"This research aims to explore the influence of corporate risk, the difference between book tax and real tax (Book Tax Differences), as well as earnings management on tax avoidance in manufacturing companies on the Indonesia Stock Exchange for the 2019-2021 period. The research method used is quantitative with descriptive analysis, involving secondary data from the company's audited financial reports. The research population includes manufacturing companies listed on the Indonesia Stock Exchange, with a sample of 87 financial reports from 2019 to 2021. The results show that company risk has a significant effect on tax avoidance, while the difference between book taxes and real taxes does not have a significant effect. Earnings management has also been proven to have a significant effect on tax avoidance. Overall, corporate risk, book tax differences, and earnings management are simultaneously significantly related to tax avoidance in manufacturing companies. Manufacturing companies tend to reduce corporate risk and implement profit management strategies to effectively avoid taxes. The implication is that practitioners and policy makers can consider increasing transparency and supervision in tax regulations to reduce loopholes exploited by companies in an effort to avoid tax obligations.","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"8 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138966491","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Menguak Makna Akuntabilitas dalam Mengelak Lika-Liku Fraud: Studi Fenomenologi pada Tourist Village 揭示责任在避免欺诈中的意义：旅游村现象学研究

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2023-12-15 DOI: 10.35838/jrap.2023.010.02.23

Pesi Suryani, Rafles Ginting, Eka Wirajuang Daurrohmah

{"title":"Menguak Makna Akuntabilitas dalam Mengelak Lika-Liku Fraud: Studi Fenomenologi pada Tourist Village","authors":"Pesi Suryani, Rafles Ginting, Eka Wirajuang Daurrohmah","doi":"10.35838/jrap.2023.010.02.23","DOIUrl":"https://doi.org/10.35838/jrap.2023.010.02.23","url":null,"abstract":"This study explores the revenue of Tourism Villages in Bali Province and the important role of financial management and reporting in preventing accounting fraud. Tourism villages in Bali are considered as potential communities in local tourism development and major contributors at the regional level. Identified revenue sources include rental of tourist attractions, tour packages, entrance tickets, and foreign tourist donations. The role of financial reporting in resource accountability and performance evaluation is explained. Transparency and accountability are implemented to maintain financial integrity and involve community participation in oversight. Local culture, particularly the Tri Hita Karana concept, is identified as a key factor in preventing accounting fraud through the internalisation of ethical values. This research also highlights the fraud prevention system involving detectors, assessors, effectors, and communication networks. The results showed the successful implementation of transparency, accountability, local culture, and prevention system in avoiding accounting fraud in the financial management of tourist villages. This study provides insights for tourist village managers and policy makers to improve honest and accountable financial management, support sustainable development, and maintain the integrity of tourist villages as valuable assets in Bali's tourism industry.","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"269 1‐4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138996908","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Mekanisme Pencegahan Fraud dalam Peningkatan Kinerja Organisasi 提高组织绩效的防欺诈机制

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2023-12-15 DOI: 10.35838/jrap.2023.010.02.24

Mochamad Rizqi Gunawan, Rima Rachmawati

{"title":"Mekanisme Pencegahan Fraud dalam Peningkatan Kinerja Organisasi","authors":"Mochamad Rizqi Gunawan, Rima Rachmawati","doi":"10.35838/jrap.2023.010.02.24","DOIUrl":"https://doi.org/10.35838/jrap.2023.010.02.24","url":null,"abstract":"This research was conducted as an effort to explore the determinants of company performance by considering the variables of the whistleblowing system, organizational commitment and fraud prevention. More specifically, researchers tested the direct influence of the whistleblowing system and organizational commitment on fraud prevention. Researchers also looked at the influence of fraud prevention on company performance. Then, researchers looked at the mediating role of fraud prevention. This research was conducted at health service providers in the city of Tasikmalaya, which includes hospitals and health centers, with a total sample of 70 institutions. This research data was distributed through a survey system, then processed using Structural Equation Modeling using Partial Least Square (SEM-PLS). The results of this research show that the whistleblowing system and organizational commitment have a positive effect on fraud prevention, while fraud prevention has a positive effect on company performance. Finally, researchers confirm the mediating role of fraud prevention in the influence of the whistleblowing system and organizational commitment on company performance.","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"5 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139000951","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Jurnal Riset Akuntansi &amp; Perpajakan (JRAP)最新文献

Jurnal Riset Akuntansi & Perpajakan (JRAP)最新文献