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Sri Siti Rochani
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Program Magister Akuntansi Sekolah Pascasarjana Universitas Pancasila Jalan Raya Lenteng Agung No.56-80, RT.1/RW.3, Srengseng Sawah, Kec. Jagakarsa, Kota Jakarta Selatan, Daerah Khusus Ibukota Jakarta 12640
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JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Published by Universitas Pancasila
ISSN : 23391545     EISSN : 24602132     DOI : https://doi.org/10.35838/jrap
Core Subject : Economy,
Economics, Econometrics & Finance
The JRAP (Jurnal Riset Akuntansi & Perpajakan) provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JRAP accepts articles any research methodology that meet the standards established for publication in the journal. In addition, JRAP focuses on research articles and review article for specific topics that are relevant to the economic, business, and banking issues, related to three important disciplines as follows: Economics: Public Economics, International Economics, Banking and Financial InstitutionDevelopment Economics, Monetary Economics, Financial Economics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems. Tax
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol 10 No 2: Juli - Desember (2023)" : 7 Documents clear
Moderasi Financial Attitude pada Financial Literacy dan Risk Tolerance terhadap Keputusan Investasi Susmita Dian Indiraswari; Supami Wahyu Setiyowati
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 10 No 2: Juli - Desember (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.13

Abstract

Investment decisions as a decision are called capital budgeting, which is the whole process of planning and making decisions regarding spending with a long-term payback period or more than one year). With the right investment decision, it is hoped that someone can minimize investment risk and maximize the expected rate of return. This study aims to determine the effect of moderating financial attitudes on financial literacy, and risk tolerance on investment decisions in college capital market study group students in Malang City. This research uses quantitative research methods. The population used in this study were students from the Capital Market Study Group, totaling 266 students from 7 (seven) universities in Malang City. The sampling technique uses saturated sampling. Data collection techniques using a questionnaire. The data analysis technique uses Partial Least Square (PLS). The urgency of this research is that it is important for the younger generation to invest early. The results of this study indicate that financial literacy and risk tolerance affect investment decisions. Financial attitude moderates financial literacy with investment decisions. Financial attitudes do not moderate the relationship between risk tolerance and investment decisions.
Kinerja Keuangan Terungkap: Metode Du Pont dan Tobin's Dede Hertina; Wien Dyahrini; Asep Sudrajat
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 10 No 2: Juli - Desember (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.12

Abstract

The aim of this research is to analyze the financial performance using the Du Pont method as a mediator to understand the influence of DER, dividend yield, and firm size on the financial indicator Tobin's Q. The research method used is descriptive-verification. The population of this study consists of 20 companies listed in the Index High Dividend during the period 2018 to 2020. Using the saturated sample method, 20 companies from the Index High Dividend were selected as the research sample. Data analysis was conducted using the descriptive and verification approach with the structural equation modeling (SEM-PLS) technique. The research findings indicate that DER and firm size do not have a significant influence on Tobin's Q, while dividend yield and ROE Du Pont have a positive influence on Tobin's Q. Furthermore, DER and firm size have a positive influence on ROE Du Pont, but there is no significant influence of dividend yield on ROE Du Pont. ROE Du Pont functions as a mediator between DER and firm size with Tobin's Q, but it does not mediate the influence of dividend yield on ROE Du Pont. Overall, DER, dividend yield, and firm size jointly have an influence on ROE Du Pont, and ROE Du Pont also affects Tobin's Q.
Ukuran Perusahaan dan Tax Avoidance: Peran Moderasi Kepemilikan Institusional Heppy Widya Lestari; Edy Subiyantoro; Dyah Ani Pangastuti
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 10 No 2: Juli - Desember (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.15

Abstract

This research explores the influence of firm size on tax avoidance and the moderating role of institutional ownership in the manufacturing sector, specifically in the food and beverage subsector. The manufacturing sector plays a crucial role in providing essential food and beverage products to society. In a dynamic business environment with stringent tax regulations, tax avoidance practices have become a significant concern. The study aims to understand how firm size affects tax avoidance behavior and how institutional ownership moderates this relationship. Findings will contribute insights for better tax planning strategies, compliance, and governance in the food and beverage manufacturing industry. The research results show that company size has a significant positive effect on the tax avoidance variable in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange.
Peran Tax Avoidance sebagai Moderasi: Profitabilitas, Intensitas Modal, Ukuran Perusahaan, Solvabilitas Andhito Rahmadhan Wijaya; Edy Subiyantoro; Prihat Assih
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 10 No 2: Juli - Desember (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.16

Abstract

This study investigates the moderating role of Tax Avoidance in relation to profitability, solvency, capital intensity, and firm size. Data was processed using the statistical software SPSS. The results of the analysis indicate that the correlation between Return on Assets (ROA) and Debt Asset Ratio (DAR) exhibits a significant negative association. Firm size demonstrates a significant positive correlation with DAR, while capital intensity also shows a significant positive relationship with DAR. However, the interaction between ROA and Tax Avoidance does not exhibit statistical significance in its relationship with DAR. These findings illustrate that Tax Avoidance does not act as a moderator in the relationship between ROA and DAR. The outcomes of this study offer insights into how these elements can shape a company's financial structure and underscore the importance of considering the interactions among these variables in financial decision-making.
Meningkatkan Financial Management Behavior dan Investment Decision Making melalui Financial Knowledge, Attitude, dan Emotional Intelligence dengan Risk Perception Dharma Satriadi; Adler Haymans Manurung; Roy Sembel; Ahmad Hidayat Sutawidjaya
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 10 No 2: Juli - Desember (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.14

Abstract

The objective of this study is to analyze the determinants of financial management behavior, specifically financial knowledge, financial attitude, and emotional intelligence on investment decision making with Risk Perception as a moderator. Using the Structural Equation Modeling – Partial Least Square analysis method, this study was conducted on a sample of 105 managers from Karawang International Industrial City. Financial Knowledge does not support Financial Management Behavior, Financial Attitude has a positive effect on Financial Management Behavior, Emotional Intelligence has a positive effect on Financial Management Behavior, Financial Knowledge does not support Investment Decision Making, Financial Attitude does not support Investment Decision Making, Emotional Intelligence has a positive effect on Investment Decision Making, Financial Management Behavior does not support Investment Decision Making, and Financial Attitude does not support Investment Decision Making. This research indicates the need to develop a financial education program that focuses on increasing financial knowledge and attitudes for managers, as well as paying attention to the development of emotional intelligence in order to improve the quality of their investment decision making.
Bagaimana Mengelola Keuangan Sekolah yang Efektif dan Efisien? Helin Destria Ananda; Ana Sopanah; Indah Dewi
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 10 No 2: Juli - Desember (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.17

Abstract

The BOS Fund is a government program that basically provides funding for non-personnel operating costs for basic education units as implementers of the compulsory education program. There is a new change, namely the Regulation of the Minister of Finance of the Republic of Indonesia number 119/PMK.07/2021 concerning the management of non-physical special allocation funds, where the distribution which was originally through RKUD is now directly to the school's account. The purpose of this study was to find out how effective and efficient the management of BOS funds was as well as the supporting and inhibiting factors and their efforts at UPT SDN Ngadri , Binangun District. The method used in this research is descriptive quantitative. The research data are primary and secondary data. The data collection techniques of this research are observation, interviews and documentation. The data analysis technique in this study used the Mardiasmo theory, namely the ratio of effectiveness and efficiency ratio to measure the effectiveness and efficiency of managing BOS funds. The results of this study indicate that the management of BOS funds has been effective and efficient based on predetermined value classifications.
Evaluasi Tax Control Framework Perusahaan Dagang dalam Menghadapi UU HPP Narwastu Angela Nababan
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 10 No 2: Juli - Desember (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.18

Abstract

Clear and structured tax regulations are very important in a country's economic system, but they can change along with developments over time and economic policies. This change can be caused by the increasing complexity of tax regulations, which can trigger non-compliance and tax avoidance that is detrimental to the country. This research aims to evaluate the readiness of trading companies, especially PT. H, in facing the harmonization of tax regulations and to determine the impact. PT. H as a trading company was chosen because trading companies have a simpler financial structure compared to manufacturing companies and service companies. This makes it a good case study for understanding the impact of tax law changes without too many other complex factors involved. This research uses the Tax Control Framework indicators from the OECD, which include tax strategy, control, division of tasks, documentation of the tax implementation process, and monitoring of tax implementation. The evaluation results show that PT. H has taken strategic steps such as monitoring regulations, partnering with tax consultants, and implementing strict controls to ensure the accuracy of tax reporting. They also carry out focused division of tasks, detailed documentation, and regular internal monitoring and audits. Despite facing several challenges such as understanding complex regulations and lack of government outreach, PT. H remains committed to maintaining tax compliance and optimal company performance.

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