cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
AFTUQA SHOLIKATUR ROHMANIA
Contact Email
info@areai.or.id
Phone
+6282135809779
Journal Mail Official
info@areai.or.id
Editorial Address
Perum Cluster G11 Nomor 17 Jl. Plamongan Indah, Kadungwringin, Pedurungan, Semarang, Provinsi Jawa Tengah, 50195
Location
Kota semarang,
Jawa tengah
INDONESIA
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 3046868X     EISSN : 30468132     DOI : 10.61132
Core Subject : Economy,
Economics, Econometrics & Finance
Akuntansi Pajak dan Kebijakan Ekonomi Digital (APKE) diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Februari, Mei, Agustus, November. Akuntansi Pajak dan Kebijakan Ekonomi Digital (APKE) adalah untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi, Ilmu Perpajakan, Kebijakan Ekonomi Digital dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi mengenai hasil penelitian terbaru yang telah dilakukan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 9 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2024): Mei: Akuntansi Pajak dan Kebijakan Ekonomi Digital" : 9 Documents clear
Faktor-Faktor Yang Mempengaruhi Pendeteksian Kecurangan: Risiko Audit, Teknik-Teknik Audit Investigatif dan Whistleblowing Sistem Desi Fitria; Cris Kuntadi; Citra Etika
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 2 (2024): Mei: Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i2.62

Abstract

Basically, minimizing fraud can be done by detecting fraud, but reducing fraud alone is not enough. Therefore, it is necessary to detect fraud. This article reviews research on factors that influence fraud detection, namely Audit Risk, Investigative Audit Techniques, Whistleblowing Systems. The purpose of this literature review is to develop hypotheses about the influence between variables for use in further research. The results of this literature research are that the science of Internal Control, Whistleblowing Systems, and internal audit have an influence on fraud prevention. This means that the better the knowledge of Audit Risk, Investigative Whistleblowing System Audit Techniques, that one has, the better the implementation in preventing fraud.
Penyajian Laporan Keuangan Sesuai Peraturan Pemerintah No.71 Tahun 2010 tentang Standar Akuntansi Pemerintahan pada Dinas Sosial Provinsisumatera Utara Ridwan Zulmi; Hendra Harmain
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 2 (2024): Mei: Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i2.70

Abstract

On this occasion, I carried out quite in-depth experiments and research, the aim of which is to observe the preparation of financial reports and the preparation of Government Accounting Standards, namely an accounting method that is implemented when recording and presenting Government Financial Reports. Government Accounting Standards are published and stated in Government Regulation Number 71 of 2010. The Social Service Financial Report contains the mechanism for the Government's Social Service performance in one accounting period. This observation is useful in order to show how the presentation of the financial reports of the North Sumatra Province Social Service is truly in line with Government Regulation Number 71 of 2010. This system uses descriptive analysis which, as a fact, is put together and then classified and managed with special provisions so that it can be picked and described a decision. The results and description of this observation illustrate the presentation of financial reports at the North Sumatra Provincial Social Service in the 2022 budget year with Government Regulation No. 71 of 2010. It is recommended that in the next fiscal year the leadership of the North Sumatra Provincial Social Service illustrate that they have complied with and implemented PP No. 71 of 2010, in this way it can be seen that accountability and transparency of financial reports can be realized.
Implementasi Akuntansi Salam Dalam Laporan Keuangan: Studi Kasus PT Bank Syariah Indonesia Aprilia Safitri; Putri Diar Utami; Sri Widiastuti; Riski Rudianto; Ersi Sisdianto
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 2 (2024): Mei: Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i2.72

Abstract

Profit-sharing system in Islamic banks is one of the applications of Sharia since interest contradicts Islamic law. Islamic banks can engage in banking activities like non-Islamic banks as long as they do not contradict Sharia principles. Salam accounting is in the financial statements of PT Bak Syariah Indonesia and to ascertain the conformity of the accounting implementation with PSAK No. 59 and the Fatwa of DSN MUI. aimed at providing an overview of the object based on observable facts and providing an examination of the financial statement application comparison between the research item, PSAK No. 59, and the DSN MUI Fatwa. The findings indicate that PT Bak Syariah Indonesia employs Salam contracts with the following service items in order to execute Sharia accounting for Sharia service products: The application of Sharia accounting for Sharia service goods at PT Bak Syariah Indonesia, as well as Qardh: Haji Guarantee Fund, Export L/C, is in accordance with PSAK No. 59.
Penyajian Laporan Keuangan Syariah dan Non Syariah: Studi kasus pada Bank Rakyat Indonesia dan Bank Syariah Indonesia Desta Saputra; Dewi Fadillah; Maryati Cina W; Maya Artika
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 2 (2024): Mei: Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i2.73

Abstract

Financial statements are closely related to the field of accounting. Financial statements prepared by a company can be used as a tool for making internal managerial decisions as well as for external parties of the company. A company's financial statements can be analyzed using several financial ratios. Financial statements (Financial Statment) is the end product of a series of processes for recording and summarizing business transaction data, accountants are expected to be able to organize all accounting data so as to produce financial statements and even must be able to integrate and analyze the financial reports they make. Even the benchmark for whether or not a financial institution or company is healthy is seen from the financial statements and this will affect the decisions of external parties in terms of investment or others, in this case the author presents two financial statement materials as a comparison, namely conventional and sharia financial statements, where both have similarities and differences in many ways.
Analisis Tingkat Literasi Keuangan Dalam Pengelolaan Finansial Pribadi Mahasiswa Muhammad Hafizd Fauzi; Sri Diana Putri; Rahma Agustina Fadhilah; Mirna Kurniati; Annisa Rizki Pebriani; Muhamad Raihan Eka Putra; Rama Wijaya Abdul Rozak
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 2 (2024): Mei: Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i2.74

Abstract

Financial literacy is one of the important skills that must be possessed by individuals, especially students, based on situations that require the ability to manage their personal finances. This research uses a qualitative approach with a focus on semi-structured interviews to gather information. The research participants were 12 students with different ages, genders, universities, study programs and faculties. The results of the analysis from interviews showed that students who live in boarding houses or with their parents can apply financial literacy for financial management, even without realizing it. However, financial literacy is more applied to students who live in boarding houses.
Dampak Penggunaan Aplikasi Paylater Terhadap Gaya Hidup Masyarakat Alvida Dzattadini; Maya Anisa Nurpadilah; Riska Angraeni; Vyanara Aulyadisha; Radita Dian Eka Mauldya; Rama Wijaya Abdul Razak
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 2 (2024): Mei: Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i2.75

Abstract

This research aims to examine the impact of using the Paylater application on the lifestyle of people who are still not wise in using the paylater application. This research uses a quantitative approach method with the target population, namely the general public who use PayLater services or have used Paylater before. 114 respondents were selected using a questionnaire method using a Google form to conduct an online survey and collect data. The research results show that people rarely use paylater applications in daily use. Because paylater services have negative impacts, such as getting into debt if you use paylater excessively, then impulsive purchases due to easy access to paylater can encourage unplanned impulse purchases and other losses. And unwise use of paylaters can have a negative impact on people's lifestyles and people's finances. This research contributes to the understanding of the negative consequences of paylater for unwise users. This aims to help paylater service providers to increase education and financial literacy for their users, as well as encourage stricter regulations to minimize the potential for paylater abuse.
Perancangan Sistem Informasi Persediaan Metode First In First Out Berbasis Web Nur Inayah; Sri Wahyuning; Jarot Dian Susatyono
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 2 (2024): Mei: Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i2.92

Abstract

An accounting system that includes the organization of forms, records and reports that are focused in such a way as to provide information related to finance that is really needed by management to make it easier for company managers. A well-structured accounting system will also provide good meaning for management in managing its business. Every company has several accounting systems that are interrelated and work together to achieve certain goals. Inventory is arranged in staggered form (list/table), while the balance sheet is presented using accounts. Inventory is the basis for compiling balance sheets and annual financial reports. Aruna Cosmetics is engaged in trading various kinds of cosmetics, carrying out simple inventory records using a calculator and transferring them into books, which results in inefficient performance. When prices rise, the FIFO method causes too little effort and tends to overvalue inventory assets compared to direct individual valuation. However, if the actual movement of capital occurs on the basis of the FIFO principle, then the assessment of this method corresponds to a direct individual assessment. The formation of hidden reserves when prices rise is not possible with the FIFO method. An increase in profits due to an increase in the price of inventory is called inventory profit or illusory profit.
Analisis Peranan Audit Internal Dan Audit Internal Digital Dalam Upaya Pencegahan Kecurangan Akuntansi (Fraud) Dwi Wulandari; Ersi Sisdianto
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 2 (2024): Mei: Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i2.97

Abstract

Examination of the internal audit function in an effort to identify and stop accounting irregularities (fraud). The purpose of this research is to evaluate the internal audit function in the company's efforts to stop and identify trends in accounting fraud. This research is qualitative in nature and uses a literature review methodology. Secondary data that has been processed to create a picture of research difficulties is used in this research. Internal auditors can conduct assessments and examinations pertaining to the internal control system that a company has installed, based on the findings of research study. Internal auditors, by gaining an awareness of the extent of the organization's overall internal control, can help to ensure that all plans and agendas are carried out in compliance with the company's stated objectives.
Strategi Nilai-Nilai Kebangsaan Berbasis UUD 1945 Pasa Diversifikasi Ekonomi Untuk Mengurangi Ketergantungan Pada Sektor Migas Edy Soesanto; Muhammad Al Hafiz Mattauch
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 2 (2024): Mei: Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i2.134

Abstract

In an effort to reduce economic dependence on the oil and gas sector, the country needs to diversify through various policies such as infrastructure investment, fiscal policies that support non-oil and gas sectors, education and training for skilled labor, research and innovation, export promotion, international partnerships, wise management of natural resources, support for SMEs, public-private partnerships, and continuous evaluation. Economic diversification is considered essential to achieve sustainable economic growth and to be resilient to fluctuations in world oil prices. Oil and gas trade, non-oil and gas exports, and foreign investment play a crucial role in Indonesia's economy. Economic diversification and the development of alternative energy sources are key to mitigating the economic risks associated with oil price fluctuations. Although challenges and constraints exist, the long-term benefits of economic diversification are vital for economic stability and sustainable growth. Oil and gas trade has a significant impact on Indonesia's economy, contributing significantly to state revenues but is also vulnerable to fluctuations in oil and gas prices in the global market. Therefore, economic diversification is an important strategy to reduce the economic risks associated with dependence on the oil and gas sector. This study aims to provide a deeper understanding of the dynamics of oil and gas trade and its impact on the Indonesian economy.

Page 1 of 1 | Total Record : 9

 1 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 1 No. 3 (2024): Agustus : Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 2 (2024): Mei: Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 1 (2024): Februari : Akuntansi Pajak dan Kebijakan Ekonomi Digital (APKE)