Jurnal Riset Akuntansi & Perpajakan (JRAP)最新文献

{"title":"Praktik Akuntansi Manajemen pada Usaha Mikro, Kecil, Menengah di Indonesia","authors":"Dwi Puryati","doi":"10.35838/jrap.2022.009.01.10","DOIUrl":"https://doi.org/10.35838/jrap.2022.009.01.10","url":null,"abstract":"ABSTRACT \u0000The existence of Micro, Small and Medium Enterprises (MSMEs) in Indonesia plays a very important role in economic growth and therefore MSMEs need to be managed properly through management accounting practices so it will have a good performance and can still exist as well as compete in the industrial revolution 4.0 era. This study aims to determine the practice of management accounting on MSMEs in Bandung city and its effect on the performance of MSMEs. The approach used in this research are descriptive and verification. The data are primary data obtained by distributing questionnaires to MSMEs in Bandung , Indonesia. Samples were determined by using random sampling of 167 MSMEs in Bandung. The methods for data analysis are regression and hypothesis testing. The results of the study concluded that MSMEs in Bandung had implemented management accounting practices  was done by planning, controlling and decision making. The form of planning and control in the sufficient category. Decision-making in the good category and performance in the sufficient category. This study also concludes that planning, controlling and decision-making have a significant effect on the performance of MSMEs with management accounting knowledge as a moderating variable. \u0000ABSTRAK \u0000Usaha mikro, kecil, menengah (UMKM) di Indonesia mempunyai peran penting dalam mendukung perekonomian, sehingga dalam pengelolaan diperlukan praktik akuntansi manajemen yang baik untuk menunjang pencapaian kinerja usaha  yang maksimal. Praktik akuntansi manajemen yang baik juga diperlukan untuk menyesuaikan perkembangan revolusi industri 4.0. penelitian ini bertujuan untuk mengeksplorasi praktik akuntansi manajemen pada UMKM di Kota Bandung dan pengaruhnya terhadap kiner UMKM. Penelitian ini menggunakan pendekatan deskriptif dan verifikatif dengan menggunakan data primer yang diperoleh melalui penyebaran kuesioner.  Populasi penelitian adalah UMKM yang ada di Kota Bandung. Jumlah sampel adalah 167 UMKM kota Bandung dengan teknik penentuan sampel yaitu simple random sampling.  Metode analisis data yang digunakan adalah regresi dan uji hipotesis. Hasil penelitian menunjukkan bahwa UMKM di kota Bandung mengimplementasikan akuntansi manajemen melalui proses perencanaan, pengendalian dan pengambilan keputusan dan disimpulkan bahwa proses perencanaan dan pengendalian dalam katagori cukup dan pengambilan keputusan dalam katagori baik. Kinerja usaha pada UMKM tergolong cukup.   Penelitian ini juga menyimpulkan bahwa perencanaan, pengendalian, dan pengambilan keputusan berpengaruh signifikan terhap kinerja UMKM dengan variabel pengetahuan akuntansi manajemen sebagai  variabel moderasi.","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133945867","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}

{"title":"Seberapa Pentingkah Nilai Religiusitas dalam Mengurangi Budaya Penyebab Fraud pada Perusahaan?","authors":"Rafles Ginting, V. A. W. Tungga Dewi","doi":"10.35838/jrap.2022.009.01.02","DOIUrl":"https://doi.org/10.35838/jrap.2022.009.01.02","url":null,"abstract":"ABSTRACT \u0000It is undeniable that the practice of fraud has become endemic and has spread to all lines of the company. In this study, it has a novelty in the form of a focus on the study from the point of view of religiosity. The method used is qualitative with a phenomenological approach to explore and reveal the deep meaning behind the phenomena that occur. Based on the results of research conducted, it proves that the value of religiosity that is applied and implemented in the company through the religiosity activities that are presented is said to be important in reducing and reducing the number of fraud. In addition, based on the results of interviews with several informants, all of the informants agreed on the role of religious values in reducing the number of frauds and eliminating the culture that causes fraud in companies. \u0000ABSTRAK \u0000Praktik fraud tidak bisa dipungkiri lagi sudah mewabah dan menjalar kedalam segala lini perusahaan. Dalam penelitian ini memiliki keterbaruan berupa fokusnya pada pengkajian dari sudut pandang religiusitas. Metode yang digunakan adalah kualitatif dengan pendekatan fenomenologi untuk menggali dan mengungkapkan makna secara mendalam dibalik fenomena yang terjadi. Berdasarkan hasil penelitian yang dilakukan membuktikan bahwa nilai religiusitas yang diterapkan dan dimplementasikan dalam perusahaan melalui kegiatan religiusitas yang dihadirkan dikatakan penting dalam menurunkan dan mengurangi angka fraud. Selain itu berdasarkan hasil wawancara dengan beberapa informan, bahwa semua informan menyetujui terkait peran nilai religiusitas dalam menurunkan jumlah fraud dan menghilangkan budaya penyebab fraud pada perusahaan.","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"198200 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123244721","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}

{"title":"Makna Pengendalian Internal dalam Perspektif Lembaga Amil Zakat, Infaq, Shodaqoh : Pendekatan Paradigma Interpretif","authors":"Nurul Hasanah Uswati Dewi, Nur'aini Rokhmania, Pepie Diptyana","doi":"10.35838/jrap.2022.009.01.04","DOIUrl":"https://doi.org/10.35838/jrap.2022.009.01.04","url":null,"abstract":"ABSTRACT \u0000The purpose of this research is to study the perspective of Lembaga Amil Zakat, Infaq, Shodaqoh concerning internal management. This research is necessary, considering that the amount of zakah that was accepted by official zakah administrators (BAZ & LAZ) is only 3.1% of the zakah’s potential in 2020, an indicator that the people don’t quite trust the available BAZ & LAZ. Although some muzakki / donors don’t have problems with the management of ZIS because of the factors of trust and figure, the beliefs of society will increase if the managers of ZIS are able to show transparency and accountability in the management. The methods used for this research are a qualitative method as well as interpretive paradigm, so that it can be understood well by the reader. The result of this research shows that the management of ZIS  still prioritizes the factor of trust, and though it does have the basics of internal management such as the reporting of the acceptance of ZIS and depositing it to the Bank, there are still improvements to be made and documents to be filled during the Kaleng ZIS distribution, using accounts in the name of the institution and compiling periodical reports. \u0000ABSTRAK \u0000Tujuan penelitian ini adalah untuk mengetahui perspektif Lembaga Amil Zakat, Infaq, Shodaqoh tentang pengendalian internal.  Penelitian ini penting dilakukan mengingat bahwa capaian zakat yang diterima oleh pengelola zakat resmi (BAZ & LAZ) hanya sebesar 3.1% dari potensi zakat ditahun 2020, hal ini sebagai indikasi bahwa masyarakat belum percaya kepada BAZ & LAZ yang ada. Meskipun sebagian muzakki / donatur yang tidak mempermasalahkan  pengelolaan ZIS karena factor trust dan figure tetapi kepercayaan masyarakat akan meningkat jika pengelola ZIS dapat menunjukkan transpransi dan akuntabilitas dalam pengelolaan ZIS. Adapun metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan paradigma interpretif untuk menjelaskan pengalaman peneliti sehingga dapat dipahami dan dijangkau oleh pembaca. Hasil penelitian menunjukkan bahwa pengelolaan ZIS di unit analisis masih mengedepankan factor trus tetapi telah memiliki beberapa dasar-dasar pengendalian internal seperti pelaporan penerimaan ZIS dan penyetoran ke Bank, tetapi tetap perlu perbaikan dan melengkapi dokumen seperti saat pembagian Kaleng ZIS, pemberian identitas kaleng, validasi oleh muzakki / donatur dan pihak yang memiliki otorisasi, penggunaan hanya rekening atas nama lembaga dan menyusun laporan secara berkala.","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115303185","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}

{"title":"Kepatuhan Wajib Pajak UMKM di Surakarta Selama Masa Pandemi Covid-19","authors":"Mahendra Bayu Sata, Yuli Chomsatu Samrotun Samrotun, Purnama Siddi","doi":"10.35838/jrap.2022.009.01.03","DOIUrl":"https://doi.org/10.35838/jrap.2022.009.01.03","url":null,"abstract":"ABSTRACT \u0000The study aim/goal was to test and analyze compliance of MSME taxpayers in Surakarta during Covid-19 pandemic with variables such as: the tax system, tax knowledge, taxpayer attitudes, tax incentives, tax services, tax audits, tax awareness, and fines and tax penalties. The research population is 17,964 MSME enterprenuer in Surakarta. The technique of sample in this research is random sampling with multiple linear regression analysis as analysis method. The results from this research, the tax system, the attitude taxpayer, and the tax audit was an effect on the compliance of MSME taxpayers in Surakarta during Covid-19 Pandemic. Meanwhile, tax knowledge, tax incentives, tax services, tax awareness, fines and tax penalties hasn’t effect on MSME taxpayer compliance in the city of Surakarta during Covid-19 pandemic, but overall these variables have a stimulant was an effect to taxpayer compliance. Suggestions include in this study: KPP Pratama Surakarta as a state institution is expected to evaluate and improve services and policies in the future, especially those related to taxpayers. In the next  research, more varied variables such as tax rates, morality, socialization incentives, and so on can be used. Also as science develops, it is hoped that more accurate research methods can be used. \u0000ABSTRAK \u0000Penelitian ini tujuannya adalah melakukan pengujian dan menganalisis bagaimana kepatuhan wajib pajak para pelaku UMKM di kota Surakarta saat Pandemi Covid-19 dengan variabel-variabel seperti : sistem perpajakan, pengetahuan pajak, sikap dari masing-masing wajib pajak, insentif pajak yang disediakan oleh pemerintah, pelayanan pegawai pajak/otoritas perpajakan, pemeriksaan atau audit dalam perpajakan, kesadaran pajak oleh wajib pajak sendiri, dan denda dan sanksi pajak. Populasi penelitian adalah sebanyak 17,964 yang mana merupakan pelaku usaha UMKM di Kota Surakarta. Sampel  yang digunakan dalam penelitian ini diambil menggunakan teknik random sampling serta data yang didapatkan dianalisis menggunakan analisis regresi linier berganda sebagai metode analisisnya. Kesimpulan yang dapat ditarik dari riset yang telah dilakukan yaitu sistem perpajakan, sikap dari masing-masing wajib pajak, dan pemeriksaan atau audit perpajakan merupakan faktor yang mempengaruhi kepatuhan wajib pajak para pelaku UMKM di Kota Surakarta saat Pandemi Covid-19. Saat Pandemi Covid-19, pengetahuan pajak, insentif pajak, pelayanan pegawai pajak, kesadaran pajak, serta denda dan sanksi perundangan perpajakan tidak mempengaruhi kepatuhan wajib pajakpara pelaku UMKM di kota Surakarta. Akan tetapi, secara keseluruhan variabel-variabel tersebut mempengaruhi secara stimulan terhadap kepatuhan wajib pajak para pelaku UMKM di Kota Surakarta. Saran untuk survei yang dilakukan ini antara lain : KPP Pratama Surakarta selaku lembaga negara diharapkan untuk mengevaluasi dan meningkatkan pelayanan serta kebjiakan di masa mendatang, utamanya yang berkaitan dengan wajib pajak. Untuk penelit","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127273018","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}

{"title":"Pengelolaan Keuangan BUMDes: Upaya Mewujudkan Tujuan Pembangunan Berkelanjutan Desa","authors":"Martinus Ivan Suryo Wibowo, Aprina Nugrahesthy Sulistya Hapsari","doi":"10.35838/jrap.2022.009.01.05","DOIUrl":"https://doi.org/10.35838/jrap.2022.009.01.05","url":null,"abstract":"ABSTRACT \u0000Village Owned Enterprises (BUMDes) are considered to have an important role in helping to realize the government's two national programs, namely the acceleration of the Village-Sustainable Development Goals (SDGs) and the Post-pandemic National Economic Recovery. Therefore, good and correct BUMDes Joint financial management is needed so that they can become the driving wheel of the village economy. This study aims to analyze and describe the financial management of BUMDes Bersama based on the principles of transparent, accountable, participatory village financial management, as well as orderly and budgetary discipline. This study uses a qualitative method with data obtained through non-structured interviews with several sources and supported by documentation. The implementation of the principles of financial management in the Joint BUMDes has been carried out, but there are still principles that are not optimal, especially the principles of transparency, accountability, and budget order and discipline. The lack of optimal implementation of this principle is motivated by the limited means of disseminating financial information that is easily accessible to the public and the limited capacity of human resources in preparing consolidated financial reports for the Joint BUMDes business unit. \u0000ABSTRAK \u0000Badan Usaha Milik Desa (BUMDes) Bersama dinilai memiliki peran penting dalam membantu mewujudkan dua program nasional pemerintah, yaitu percepatan Tujuan Pembangunan Berkelanjutan (SDGs) Desa dan Pemulihan Ekonomi Nasional pasca pandemi. Oleh karena itu, diperlukan pengelolaan keuangan BUMDes Bersama yang baik dan benar agar dapat menjadi roda penggerak perekonomian desa. Penelitian ini bertujuan untuk menganalisis dan mendeskripsikan pengelolaan keuangan BUMDes Bersama berdasarkan prinsip pengelolaan keuangan desa yang transparan, akuntabel, partisipatif, serta tertib dan disiplin anggaran. Penelitian ini menggunakan metode kualitatif dengan data diperoleh melalui wawancara non terstruktur kepada beberapa narasumber dan didukung dengan dokumentasi. Implementasi prinsip pengelolaan keuangan pada BUMDes Bersama sudah terlaksana, akan tetapi masih terdapat prinsip yang belum optimal terutama prinsip transparan, akuntabel, serta tertib dan disiplin anggaran. Belum optimalnya implementasi prinsip tersebut dilatarbelakangi oleh masih terbatasnya sarana penyebaran informasi keuangan yang mudah diakses oleh masyarakat dan  terbatasnya kemampuan sumber daya manusia dalam Menyusun laporan keuangan konsolidasi atas unit usaha BUMDes Bersama.","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132125596","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}

{"title":"Fama-French Five Factors Model pada Excess Return Saham Indeks Kompas 100","authors":"Y. Darma, Valentina Siyami Anggi Lestari","doi":"10.35838/jrap.2022.009.01.07","DOIUrl":"https://doi.org/10.35838/jrap.2022.009.01.07","url":null,"abstract":"ABSTRACT \u0000In accordance with the title of this study, namely Empirical Test of the Effect of the Fama-French Five Factor Model on Excess Returns on Stocks listed on the Kompas 100 Index for the 2015-2019 period, this study aims to partially re-test the Fama-France Five Factor Model method. This study uses return data from stocks listed on the Kompas 100 Index from January 2015 to December 2019 which are then formed into time series data with excess monthly stock portfolios. This study adapts the methodology of Fama and French (2015) using 2X2 and 2x3 constructions to form a portfolio and applying Ordinary Least Square (OLS) with monthly data frequencies to test the relevance of the model to the excess stock returns of 56 companies listed on the Kompas 100 Index. The results showed that Market Excess Return (MKT), the size of which was proxied by Small Minus Big (SMB), the book-to-market ratio proxied by High Minus Low (HML) had a significant positive effect on the Excess Return of the stock portfolio of companies listed on the Kompas 100 Index. , while Profitability proxied by RMW (Robust Minus Weak) has a significant negative effect on Excess Return, and Investment proxied by Conservative Minus Aggressive (CMA) does not affect the expected Excess Return of the stock. \u0000ABSTRAK \u0000Sesuai dengan judul dari penelitian ini yaitu Uji Empiris Pengaruh Fama-French Five Factor Model terhadap Excess Return pada Saham yang terdaftar di Indeks Kompas 100 periode 2015-2019 maka penelitian ini bertujuan untuk menguji kembali metode Fama-France Five Factor Model secara parsial. Penelitian ini menggunakan data return dari saham yang terdaftar di Indeks Kompas 100 mulai dari Januari 2015 sampai dengan Desember 2019 yang kemudian dibentuk menjadi data time series dengan kelebihan portofolio saham bulanan. Penelitian ini mengadaptasi metodologi Fama dan French (2015) menggunakan konstruksi 2X2 dan 2x3 untuk membentuk portofolio dan menerapkan Ordinary Least Square (OLS) dengan frekuensi data bulanan untuk menguji relevansi model terhadap Excess return saham dari 56 perusahaan yang terdaftar di Indesk Kompas 100. Hasil penelitian menunjukkan bahwa Market Excess Return (MKT), size yang diproksikan dengan Small Minus Big (SMB), rasio book-tomarket yang diproksikan dengan High Minus Low (HML) berpengaruh positif signifikan terhadap Excess Return portofolio saham perusahaan yang terdaftar di Indeks Kompas 100, sedangkan Profitability yang diproksikan dengan RMW (Robust Minus Weak) berpengaruh negatif signifikan terhadap Excess Return, dan Investment yang diproksikan dengan Conservative Minus Aggressive (CMA) tidak mempengaruhi Excess Return saham yang diharapkan.","PeriodicalId":344230,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130896634","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}