Jurnal Pendidikan Akuntansi & Keuangan最新文献

{"title":"Upaya Meningkatkan Implementasi SAK EMKM melalui Peran Akuntan Berpraktik","authors":"Raditya Shinta Hanifati, L. Leo","doi":"10.17509/JPAK.V7I2.17002","DOIUrl":"https://doi.org/10.17509/JPAK.V7I2.17002","url":null,"abstract":"Many MSMEs in Indonesia have not been able to provide financial reports according to standards. Meanwhile, professional accountants in Indonesia have not been able to provide adequate assistance related to understanding accounting. This study aims to evaluate the suitability of the SAK EMKM implementation and explain the contribution of accountants in creating optimal SAK EMKM implementation. This study uses a case study approach with mixed methods. Data analysis uses content analysis, thematic analysis, and constant comparative analysis. The unit of analysis of this study is accounting service firms (KJA) in Depok. The results of this study found that there were several evaluations related to the basic concept of SAK EMKM, namely the absence of the application of the concept of business entities and the consistency of the presentation of financial statements. In addition, the implementation of SAK EMKM so far can only be carried out by medium entities. These conditions encourage KJA to contribute more than just providing financial report preparation services, namely through supervision efforts, free consulting services, and provide an understanding of accounting concepts. These efforts are carried out to educate MSMEs so that the SAK EMKM can be implemented optimally.Banyak pelaku UMKM di Indonesia yang belum mampu menyediakan laporan keuangan sesuai standar. Sementara itu, akuntan profesional di Indonesia belum dapat memberikan pendampingan yang memadai terkait pemahaman akuntansi. Penelitian ini bertujuan untuk mengevaluasi kesesuaian implementasi SAK EMKM dan menjelaskan kontribusi akuntan berpraktik dalam mengoptimalkan implementasi SAK EMKM. Penelitian ini menggunakan pendekatan studi kasus dengan metode campuran. Analisa data menggunakan analisa konten, analisa tematik, dan analisa konstan komparatif. Unit analisa penelitian ini adalah KJA di Depok. Hasil penelitian ini menemukan bahwa terdapat beberapa evaluasi yang berkaitan dengan konsep dasar SAK EMKM yaitu belum adanya penerapan konsep entitas bisnis dan konsistensi penyajian laporan keuangan. Selain itu, implementasi SAK EMKM sejauh ini hanya dapat dilakukan oleh pelaku usaha menengah. Kondisi-kondisi tersebut mendorong KJA untuk memberikan kontribusi yang lebih dari sekedar pemberian jasa penyusunan laporan keuangan yaitu melalui upaya supervisi, pelayanan konsultasi gratis, dan memberikan pemahaman konsep akuntansi. Upaya-upaya tersebut tersebut dilakukan untuk mengedukasi pelaku UMKM sehingga SAK EMKM sebagai pedoman standar pelaporan bagi UMKM dapat diimplementasikan secara optimal.","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127646946","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":"Aplikasi E-faktur Dalam Aturan Pemusatan PPN","authors":"Dwiyanti Dwiyanti, Basri Musri","doi":"10.17509/JPAK.V7I2.17080","DOIUrl":"https://doi.org/10.17509/JPAK.V7I2.17080","url":null,"abstract":"AbstractE-faktur still has many loopholes in VAT rules, one of which is the VAT centralization. This study aims to examine differences of how e-faktur applied before and after VAT centralization, the causes why it cannot accommodate the rules and motivate tax payers to delay tax payment. Qualitative method is used in this study to deeper analyze into phenomenon of e-faktur to VAT centralization where occur in PT X. The results show that the differences of VAT application before and after centralization lie in the number of user administration and authority to issue tax invoice. Identifying tax id number is the problem that causes tax payers cannot make a correction tax report of data before centralization. The factor that motivates tax payers to delay tax payment trigger with conflict of interest among tax offices in order to reap tax revenue target.Keywords. E-faktur, tax invoice, VAT centralization AbstrakE-faktur masih memiliki banyak celah dalam aturan PPN, salah satunya adalah dalam aturan pemusatan PPN. Penelitian ini bertujuan untuk meneliti bagaimana penerapan e-faktur sebelum dan sesudah pemusatan, penyebab kenapa e-faktur tidak dapat mengakomodir aturan tersebut dan motivasi dari PKP menunda pembayaran pajak. Metode kualitatif digunakan untuk menganalisis lebih dalam fenomena dari e-faktur terhadap pemusatan PPN yang terjadi di PT X. Hasil penelitian menunjukkan bahwa perbedaan penerapan e-faktur sebelum dan sesudah pemusatan terletak pada jumlah admin e-faktur dan kewenangan pembuatan faktur pajak. Identifikasi NPWP merupakan masalah yang menyebabkan PKP tidak dapat membuat SPT pembetulan atas data sebelum pemusatan. Konflik kepentingan antar KPP untuk mendapatkan penerimaan pajak, memotivasi PKP untuk menunda pembayaran pajak.Kata kunci. E-faktur, faktur pajak, pemusatan PPN ","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127216707","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":"Alternatif Desain Pengawasan dan Penghitungan Pajak Penghasilan Orang Pribadi Berdasarkan Harta Bersih","authors":"Ronny Wicaksono, Basri Musri","doi":"10.17509/JPAK.V7I2.17129","DOIUrl":"https://doi.org/10.17509/JPAK.V7I2.17129","url":null,"abstract":"Penelitian ini dibuat dalam rangka meneliti perbaikan sistem pengawasan wajib pajak yang didasarkan dari adanya potensi ketidakpatuhan wajib pajak yang dilihat dari nilai pengungkapan harta tax amnesty sebesar Rp4.884 Triliun dan rendahnya tax ratio yang pada tahun 2017 sebesar 10.7% (DJP, 2018). Sistem self assessment, Penyidikan, Pemeriksaan, dan Pengawasan oleh Account Representative masih menunjukkan kelemahan dengan tidak terdeteksinya nilai dari deklarasi harta tersebut. Penelitian ini menggunakan theory planned behavior untuk menjelaskan adanya ketidakpatuhan wajib pajak. Dalam mengontrol ketidakpatuhan tersebut Direktorat Jenderal Pajak dapat menggunakan data informasi yang akan dibandingkan dengan SPT Wajib Pajak yang datanya dapat diperoleh berdasarkan Undang-Undang Nomor 9 Tahun 2017 dan Peraturan Pemerintah Nomor 31 Tahun 2012. Penelitian ini disusun dengan metode deskriptif dengan melakukan wawancara, perbandingan sistem yang ada dengan yang akan diajukan, dan penelitian terhadap peraturan perundangan yang berlaku. Penelitian ini menunjukkan perlunya pengawasan yang lebih detail lagi kepada wajib pajak, sehingga ketidakpatuhan wajib pajak dalam melakukan pembayaran dan pelaporan pajak dapat diminimalisir.","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121697201","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":"Efisiensi Investasi dan Optimalisasi Aset Tetap pada Institusi Pendidikan","authors":"Fanny Anggraeni, Catur Sasongko","doi":"10.17509/JPAK.V7I2.17025","DOIUrl":"https://doi.org/10.17509/JPAK.V7I2.17025","url":null,"abstract":"This research discussed about the investment efficiency and optimization of fixed asset in X University. This research aims to answer the research questions regarding the efficiency of fixed asset investment conducted by X University and how to optimize fixed asset investment carried out by X University. Performance theory is used in this research. This research is a case study with a sequential mixed-method approach. Researchers use primary data in the form of interviews with related parts, and secondary data in the form of data regarding costs related to fixed asset investment. Data analysis is done by analyzing content. The results indicate that fixed asset investment carried out by University X is not yet efficient. The results of the interview also support these findings. This research is expected to help X University to optimize their fixed assets so that their investments become efficient.","PeriodicalId":436887,"journal":{"name":"Jurnal Pendidikan Akuntansi & Keuangan","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130372533","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}