Jurnal Riset Akuntansi & Perpajakan (JRAP)最新文献_第2页

The Role of Control Environment (CE) in the Public Sector in Preventing Fraud: A Literature Study 公共部门控制环境（CE）在预防欺诈中的作用：文献研究

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2023-12-03 DOI: 10.35838/jrap.2023.010.02.22

Ludwina Harahap, Jaka Isgiyarta

{"title":"The Role of Control Environment (CE) in the Public Sector in Preventing Fraud: A Literature Study","authors":"Ludwina Harahap, Jaka Isgiyarta","doi":"10.35838/jrap.2023.010.02.22","DOIUrl":"https://doi.org/10.35838/jrap.2023.010.02.22","url":null,"abstract":"This paper aims to conduct a literature study on the role of the CE in preventing fraud. Undoubtedly, weak internal controls (IC) and CE are the factors that cause various cases of fraud to occur, such as corruption, collusion, bribery, and various unethical behaviors.. The COSO IC Framework and previous studies explicitly state that the CE is the primary basis for building a strong IC system, and the leader or supervisor is a central figure in realizing the formation of a strong CE. However, from several previous studies, not much has examined the role of the CE on the effectiveness of ICs in preventing fraud. The method used is to enter keywords in the search engine, consisting of \"corruption, fraud, CE, corruption in the public sector, unethical behavior, public sector\". Databases like Scopus, Emerald, Google Scholars, Scihub, and Proquest are utilized as search tools to discover pertinent research in this specific field. The results show that several previous studies using quantitative and qualitative methods to examine the effectiveness of CE and the role of leaders in creating a strong CE to prevent and reduce fraud. The study contributes general knowledge and practical insights of the role of CE and the role of a leader to enforce CE.","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"36 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138605525","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

Studi Empiris Tentang Kompetensi Auditor Dalam Melakukan Fungsi Audit Internal Pada Bank Pembiayaan Rakyat Syariah 审计人员对伊斯兰教金融银行内部审计功能的实证研究

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2023-06-30 DOI: 10.35838/jrap.2023.010.01.08

Hafid Aditya Pradesa, Iin Agustina, Riza Bahtiar Sulistyan, Imanita Septian Rusdianti

{"title":"Studi Empiris Tentang Kompetensi Auditor Dalam Melakukan Fungsi Audit Internal Pada Bank Pembiayaan Rakyat Syariah","authors":"Hafid Aditya Pradesa, Iin Agustina, Riza Bahtiar Sulistyan, Imanita Septian Rusdianti","doi":"10.35838/jrap.2023.010.01.08","DOIUrl":"https://doi.org/10.35838/jrap.2023.010.01.08","url":null,"abstract":"Auditor competence is important in supporting the quality of the implementation of internal audits, including the Islamic People's Financing Bank (BPRS). This study aims to explore aspects of auditor competence, especially in performing the internal audit function at BPRS. Specifically, this study seeks to reveal which aspects or performance criteria are most important and which need a lot of improvement in the function area of carrying out the internal audit function in BPRS. Research instruments that adopt national work competency standards (SKKNI number 38 year 2017) are distributed online to auditors from BPRS within the Province of East Java. A total of 41 auditors were respondents in this study. By using a quantitative method, this research is more descriptive, especially in testing the constructs about carrying out the audit function in the BPRS with the national work competency standards that apply in Indonesia. The results reveal that the instruments used are valid and reliable. Descriptively, the implementation of the audit function at the BPRS is in a good category, but there is still some potential for room for improvement and improvement in the quality of auditing at the BPRS in the future.","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115748685","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

Analisis Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) 分析学校运营援助资金管理(BOS)的有效性

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2023-06-30 DOI: 10.35838/jrap.2023.010.01.09

Anggit Puteri Septhiningrum, Maxion Sumtaky, Diana Zuhroh

引用次数: 1

Model Pengukuran Tax Evasion berbasis Money Ethics dan Tax Morals 模范企鹅:逃税的基础——金钱伦理与税收道德

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2023-06-30 DOI: 10.35838/jrap.2023.010.01.10

Nito Agustin, Yanti Yanti, Ihsan Nasihin

引用次数: 0

Basis Pemajakan Konsumsi dan Penghasilan: Perspektif Pemerintah dan Wajib Pajak 所得税基础:政府和纳税人的观点

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2023-06-30 DOI: 10.35838/jrap.2023.010.01.11

Yulifar Amin Gultom

引用次数: 0

Analisis Faktor-Faktor Yang Mempengaruhi Terjadinya Financial Distress Perusahaan Asuransi Umum Syariah di Indonesia 分析影响印尼伊斯兰公共保险公司金融压力的因素

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2023-06-30 DOI: 10.35838/jrap.2023.010.01.06

Septia Sakinah Rizki Utama, Tuti Anggraini, Muhammad Ikhsan Harahap

{"title":"Analisis Faktor-Faktor Yang Mempengaruhi Terjadinya Financial Distress Perusahaan Asuransi Umum Syariah di Indonesia","authors":"Septia Sakinah Rizki Utama, Tuti Anggraini, Muhammad Ikhsan Harahap","doi":"10.35838/jrap.2023.010.01.06","DOIUrl":"https://doi.org/10.35838/jrap.2023.010.01.06","url":null,"abstract":"This study aims to identify whether the factors of liquidity, leverage have a significant influence on financial distress in Islamic General Insurance Companies in Indonesia. This study uses a descriptive method with quantitative data analysis in this research population, namely all General Sharia Insurance Companies in Indonesia in 2020. In this research sample, namely three General Sharia Insurance Companies in Indonesia, using multiple linear regression analysis techniques and processed using the assistance of the IBM SPSS Statistics 26 computer application program. According to the partial fact that liquidity has a significant effect on financial distress. Partially, leverage has a significant effect on financial distress. Simultaneous estimation explains that the financial distress variable is influenced by liquidity and leverage factors simultaneously. Investors and potential investors who are considering investing in the company PT Asuransi Umum Syariah should consider the company's financial condition, such as liquidity and liabilities, which have a significant influence when predicting the situation of a company facing financial difficulties. You need to pay attention to indicators and thus you can minimize your risk namely the risk of loss.","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121240074","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

Determinan Terpenting Dari Pengelolaan Keuangan Bagi Pegawai Yang Bekerja Pada Organisasi Publik 对在公共组织工作的员工来说，财务管理是最重要的决定

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2023-06-30 DOI: 10.35838/jrap.2023.010.01.07

Hasrudy Tanjung, Linzzy Pratami Putri, Fhaira Tania Nur Adha

引用次数: 0

Pengaruh Pemahaman Akuntansi, Sistem Informasi Akuntansi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan 会计理解、会计信息系统和内部控制系统对财务报表质量的影响

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2023-06-29 DOI: 10.35838/jrap.2023.010.01.05

Mawardi Nur, Ana Sopanah, Endah Puspitosarie

{"title":"Pengaruh Pemahaman Akuntansi, Sistem Informasi Akuntansi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan","authors":"Mawardi Nur, Ana Sopanah, Endah Puspitosarie","doi":"10.35838/jrap.2023.010.01.05","DOIUrl":"https://doi.org/10.35838/jrap.2023.010.01.05","url":null,"abstract":"The purpose of this study is to test and analyze how the influence of accounting understanding, accounting information systems, and internal control systems on the quality of financial statements. This study used a quantitative approach with a causal type of research. The population in this study is the entire Regional Apparatus Work Unit (SKPD) within the Pasuruan City Government. The sample in this study used Financial Administration Officials (PPK) at the Pasuruan City Regional Government SKPD totaling 32 respondents from 32 SKPD using multiple linear regression analysis techniques and processed using the help of the IBM SPSS Statistics 25 computer application program. The output of this study is that the internal control system has a significant influence on the quality of financial statements, while partially the understanding of accounting and accounting information systems does not have a significant influence on the quality of financial statements. And simultaneously understanding accounting, accounting information systems, and internal control systems affect the quality of financial statements.","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117191043","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: 1

Analisis SWOT Terhadap Kebijakan Pajak Digital di Indonesia SWOT分析了印尼的数字税务政策

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2023-06-29 DOI: 10.35838/jrap.2023.010.01.04

Istiarti Primadini, Gunadi Gunadi

{"title":"Analisis SWOT Terhadap Kebijakan Pajak Digital di Indonesia","authors":"Istiarti Primadini, Gunadi Gunadi","doi":"10.35838/jrap.2023.010.01.04","DOIUrl":"https://doi.org/10.35838/jrap.2023.010.01.04","url":null,"abstract":"This study aims to analyze the potential success of digital transaction tax collection policies. The method used is a descriptive research that has a qualitative approach (data comes from literature). Data analysis using the SWOT method (Strength, Weakness, Opportunities, Threats). The results of the research based on the calculations of the IFAS and EFAS matrices as well as cartesius diagram images, it can be analyzed that the strategy used by the Government is a survival strategy (WO/Weakness Opportunity Strategy) in supporting the success of digital taxation policies in Indonesia. WO strategy is an analysis with a strategy of managing or managing available opportunities to minimize or eliminate existing weaknesses or limitations. The government's WO strategy is that DGT's access to data search for foreign business actors is hampered and it is difficult to track foreign business actor's tax compliance. By maximizing international information exchange facilities, this obstacle can be overcome. Weak monitoring and law enforcement for non-compliance with VAT collectors, the government can learn from international agreement forums organized by OECD and G-20 countries and the exchange of international information.","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121234285","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

Konsep Keputusan Nasabah dan Literasi Keuangan pada Lembaga Perbankan 银行机构的金融素量决策的概念

Jurnal Riset Akuntansi & Perpajakan (JRAP) Pub Date : 2023-06-28 DOI: 10.35838/jrap.2023.010.01.03

Wiwit Nurcahyo, A. Alamsyah, Justita Dura

{"title":"Konsep Keputusan Nasabah dan Literasi Keuangan pada Lembaga Perbankan","authors":"Wiwit Nurcahyo, A. Alamsyah, Justita Dura","doi":"10.35838/jrap.2023.010.01.03","DOIUrl":"https://doi.org/10.35838/jrap.2023.010.01.03","url":null,"abstract":"This study aims to identify whether the elements of service products, consumer choice, business location, education, and financial literacy have a significant influence on customer decisions at PT. BPR Putera Dana Malang. This study uses a quantitative methodological approach involving 100 respondents consisting of customers and prospective customers of PT. BPR Putera Dana Malang. The research findings show that the choice of consumers and the company's business location has a positive and significant influence on customer decisions. On the other hand, product and service elements have a negative and significant impact on customer decisions. In addition, education and financial literacy also have a positive and significant impact on customer decisions. The results of this study are expected to contribute to helping PT. BPR Putera Dana Malang in understanding the factors that influence customer decisions, as well as increasing understanding of the products and services offered as well as the level of financial literacy and can provide valuable insights for PT. BPR Putera Dana Malang in developing a more effective marketing strategy","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115299842","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