JRAP (Jurnal Riset Akuntansi dan Perpajakan)

Mosque Financial Management: Accounting Recording System Analysis

Fitri Amalia — 2024-07-10

Purpose: This research was conducted to analyze whether a quality accounting system can be realized by implementing ISAK 35 and how the ISAK 35 accounting system will be implemented in 2024, focusing on the Mosque.

Methodology: This research uses qualitative techniques and data collection through interviews, observations, and documentation. This research was conducted at the Al-Hikmah Delitua Mosque.

Finding: The results of this study state that the accounting recording system for financial management of Al-Hikmah Mosque has not implemented an Accounting Recording System Based on the ISAK 35 accounting standard, the recording system is still carried out using simple records, which is recorded when cash comes in and money goes out.

Implication: The implications of this study indicate that the implementation of ISAK 35 in the accounting recording system at the Al-Hikmah Delitua Mosque will increase financial transparency and accountability, which can strengthen the congregation's trust in the management of mosque funds. The implementation of this standard will assist in the preparation of more structured financial reports and in accordance with applicable accounting principles.

Originality: This study specifically examines budget transparency to increase congregational trust and there is an increase in budget transparency management in mosque managers.

The Role of Firm Size in Strengthening the Relationship between Profitability, Capital Structure, and Affiliated Transactions on Tax Advoidance

Indra Nugraha — 2024-07-15

Purpose: The purpose of this study is to determine the effect of profitability, capital structure, and affiliate transactions on tax avoidance practices, with firm size as a moderating variable.

Methodology: The method used in this study is quantitative research. Hypothesis testing in this study uses Moderated Regression Analysis (MRA) and classical assumption testing uses the eviews 13 application.

Finding: Profitability and affiliated transactions have a negative effect on tax avoidance behavior and capital structure has a positive effect on tax avoidance behavior, while firm size as a moderation cannot strengthen profitability, capital structure and affiliated transactions on tax avoidance behavior.

Implication: Providing insights for tax policy makers and regulators on factors that influence tax avoidance in companies and are important for company management, providing important information on how financial and operational decisions can affect tax liabilities, and tax authorities can develop more effective strategies to improve tax compliance.

Originality: The originality of this study lies in its specific geographical focus, innovative methodological approach, comprehensive integration of variables, and potential broad practical implications. This study contributes significantly to the academic and practical literature in the field of corporate tax and financial management, especially in the context of a developing country like Indonesia.

The Effectiveness of Using Digital Transaction Applications with the Technology Acceptance Model for Financial Management

Evi Dewi Kusumawati — 2024-08-14

Purpose: This study aims to examine the effectiveness of digital transaction applications in managing finances for small and medium-sized enterprises (SMEs) in the culinary industry.

Methodology: The Technology Acceptance Model (TAM) was used to analyze the factors influencing the adoption of digital transaction applications among SMEs.

Finding: The results show that perceived usefulness, perceived ease of use, and attitude towards using digital transaction applications have a positive impact on the intention to use these applications. The study also found that external factors, such as individual factors and social factors, influence the adoption of digital transaction applications.

Implication: The findings of this study have implications for the development of digital transaction applications that are tailored to the needs of SMEs in the culinary industry.

Originality: This research is original because it combines the Technology Acceptance Model (TAM) with external factors such as individual and social factors to analyze the adoption of digital transaction applications in the MSME culinary industry.

Keywords: Accounting Information System, Digital Transaction Application, Technology Acceptance Model.

The Exchange Rate Plays a Crucial Role in the Consumer Price Index as it Affects the Inflation

Lola Fitria Sari — 2024-08-14

Purpose: This study aims to analyze the exchange rates and inflation on the Consumer Price Index (CPI) in Indonesia. Fluctuating exchange rates and high inflation are often major concerns in the economy, as both can affect people's purchasing power and overall economic stability.

Methodology: The method used in this study is multiple regression analysis, with CPI as the dependent variable, and exchange rates and inflation as independent variables. The data used covers the period 2020 to 2023 obtained from the Central Statistics Agency (BPS) and Bank Indonesia.

Finding: The results of the study show that both exchange rates and inflation have a significant effect on CPI. In particular, an increase in the exchange rate tends to increase the price of imported goods, which in turn drives up the CPI. In addition, high inflation contributes to an increase in people's cost of living.

Implication: The government needs to maintain exchange rate stability to prevent an increase in the price of imported goods that can affect the CPI. In addition, controlling inflation is key to maintaining people's purchasing power and economic stability.

Originality: This study makes a new contribution by analyzing the simultaneous impact of exchange rates and inflation on CPI in Indonesia during the period 2020-2023.

Keywords: Consumer Price Index, Exchange Rate, Inflation.

The Determining Taxpayer Compliance Factors from Online Game Top Up Using the Technology Acceptance Model (TAM) Approach

Zihni Hashfi Razaq — 2024-08-30

Purpose: This research aims to assess the impact of understanding the determinants of taxpayer compliance using online game top-ups using the technology acceptance model (TAM) approach.

Methodology: In this study, the data were collected by distributing questionnaires to 104 respondents, namely online game players who had ever topped up. Apart from that, respondents from the public were aged 20 years and over, playing online games, and regularly topped up games. The primary data used was obtained from the questionnaire.

Finding: The results concluded that the perception of taxpayer convenience and the perception of taxpayer usefulness have a positive influence on taxpayer compliance. Meanwhile, taxpayer attitudes do not affect taxpayer compliance.

Implication: The government can use the research results to formulate more effective tax policies for online game top-up transactions—for example, more explicit policies regarding tax rates and how to report them.The gaming industry can increase user confidence in their services with transparency and compliance with tax regulations. This research is expected to raise awareness of online game users' tax obligations, especially in digital transactions such as game top-ups.

Originality: This research specifically examines tax compliance in the context of the Hoyoverse online game top-up, a relatively new and underexplored area in the tax literature. Originality also lies in the data collection methods which may involve surveys or interviews with online game users. Empirical data obtained from involved in online game top-ups provide strong validity to the research findings.

The Mediating Role of CSR: Total Quality Management and Corporate Green Performance

Monica Cristiana — 2024-09-28

Purpose: This study aims to determine whether Total Quality Management (TQM) influences Corporate Green Performance (CGP) and Corporate Social Responsibility (CSR), to explore whether CSR affects CGP, and to examine the mediating role of CSR between TQM and CGP.

Methodology: This research is causal in nature, with data collection carried out using a questionnaire technique. The sample includes 78 companies, with respondents consisting of managers and operational staff. The data analysis technique used is Structural Equation Modeling (SEM) through the variant-based approach, Partial Least Square (PLS).

Findings: TQM has a positive effect on CGP. TQM also positively influences CSR. CSR positively affects CGP and mediates the relationship between TQM and CGP.

Implications: The implications of this research point to a deeper understanding of environmental impact and sustainability. Properly implemented TQM can reduce energy and resource consumption, while CSR encourages companies to consider long-term environmental impacts.

Originality: Similar research has not been conducted in Indonesia, particularly in the automotive industry in Indonesia.

Analysis of Global Bank’s Financial Performance with the Clustering K-Means Model

Suhari Santosa — 2024-10-02

Purpose: The purpose of this study is to find out the financial performance of global banks in each cluster for the years 2019 and 2023. In addition, this study is also to find out the position of Indonesia's banks compared to global and ASEAN banks in 2019 and 2023.

Methodology: The analysis model used is that the formation of clusters is based on the ratio of CAR, LDR, NIM, ROA and ROE. Testing was carried out with the K-Means model using SPSS.

Findings: The results of the study show that in general, global banking performance in 2023 is better than in 2019 in 4 clusters out of 5 clusters. However, the number of banks in the Very Good and Good cluster has decreased in 2023 compared to 2019. In addition, the number of banks in the Very Bad cluster also increased in 2023 compared to 2019.

Implication: The increase in the number of banks in the Very Bad cluster needs to be a concern, because the improvement in performance is not as good as other global banks. Local bank supervisory authorities, including the Financial Services Authority in Indonesia, need to pay attention to the performance of banks in the Very Poor cluster.

Originality: This study provides additional information about the condition of banks compared to their peers in 2019 and 2023 at the global, ASEAN and Indonesia levels for bank management, investors and also authorities.

The Impact of Law Harmonization Tax Regulations Implementation on the Compliance of Micro, Small and Medium Enterprises Taxpayers

Nurcahyaning Dwi Kusumaningrum — 2024-10-03

Purpose: The purpose of this study is to examine the impact of the Harmonization of Tax Regulations Law (HPP Law), enforced since October 29, 2021, on the compliance of micro, small, and medium enterprise (MSME) taxpayers. Specifically, the study aims to explore how the implementation of the HPP Law influences MSME taxpayer compliance through taxpayer awareness.

Methodology: This research employs quantitative approach, combining both quantitative and qualitative analyses. The research process includes internal team discussions, acquiring research permits, conducting field surveys in the Jember, Bondowoso, Banyuwangi, and Situbondo regions.

Findings: Preliminary results suggest that the enforcement of the HPP Law has a direct impact on MSME taxpayer compliance, mediated by their taxpayer awareness. The study identifies common concerns among MSME operators regarding rising prices of production and supporting materials, increased costs, and pressure to raise employee wages due to surges in the prices of essential goods.

Implication: The findings highlight the challenges MSMEs face under the HPP Law, particularly concerning compliance and financial management. Policymakers may need to consider these financial pressures when designing regulations or support systems for MSMEs to enhance their ability to comply with tax regulations without compromising business sustainability.

Originality: This study provides a unique combination of quantitative insights into the impact of the HPP Law on MSME taxpayer compliance in East Java, Indonesia. It also offers valuable quantitative data from MSME business actors, which enriches the understanding of how Taxpayer awareness mediate the relationship between tax regulation enforcement and compliance.

Ompangan as an Accounting System: The Practice of Debts and Grants in Madura Culture

Faizatul Jannah — 2024-10-16

Purpose: This study was conducted to find out the implementation of the tradition of ompangan and its relationship with sharia accounting principles that occurred in Panglegur Village, Tlanakan District, Pamekasan Regency.

Methodology: This study uses a qualitative descriptive type and an ethnographic approach. Data collection techniques are in the form of observation, interviews, and documentation, with triangulation techniques.

Findings: The results of the study stated that the tradition of the ompangan still exists among the Panglegur community, the ompangan tradition has the purpose of ta'awun/help, the existence of a simple bookkeeping system in the ompangan tradition has consequences for the return of debts and receivables in the future and has an impact on a person's spikology because of the burden of repayment in the future.

Implication: The shift in values in the tradition of the ompangan whose original nature is ta'awun / please help which should be preserved, now needs to be straightened out and understood that the original purpose of the ompangan tradition has the main purpose of helping each other or easing the burden of the owner of the wish and does not consider the ompangan tradition as debts that must be returned. There is a need for the role of community leaders to provide a better understanding related to the tradition of ompangan, so that the community realizes that the tradition of ompangan is a tradition of helping each other.

Originality: This study specifically examines the tradition of ompangan from the perspective of accounting, recording in the tradition of remittances, the community's perspective on the tradition of ompangan as a practice of debts and grants, savings, and time value of money on money and goods in the ompangan tradition.

The Effect of Green Innovation on Firm Value at Different Life Cycle: The Role of Sustainable Growth and Debt Financing Cost

Nonie Anggun Wilutama — 2024-10-25

Purpose: This study investigates the impact of green innovation on firm value at different stages of the life cycle of energy sector companies in Indonesia. It also examines the moderating effects of sustainable growth and debt financing costs.

Methodology: The study utilizes panel data from 61 companies during the period from 2017 to 2022 to analyze the impact of green innovation on firm value and the moderating roles of sustainable growth and debt financing costs.

Finding: The findings show that green innovation significantly increases firm value. However, the study finds that there is no significant moderating role of sustainable growth and debt financing costs on the impact of green innovation on firm value. Additionally, the influence of green innovation on firm value varies across life cycle stages. It positively affects firm value during the growth and decline stages, while the impact is not significant at the mature stage.

Implication: These findings enhance our understanding of the importance of green innovation for improving the value of firms in the energy sector throughout their life cycles.

Originality: This study provides a novel contribution by exploring the impact of green innovation on firm value in Indonesia's energy sector and assessing the moderating roles of sustainable growth and debt financing costs.

Social Supervision Behavioral of the Village Income and Expenditure Budget Reaches Welfare Windu Kencana in Indonesia

Whedy Prasetyo — 2024-10-28

Purpose: This research aims to show social supervision policy in the implementation of IEB in Indonesia.

Methodology: Descriptive qualitative study with case study approach. Open interview was conducted to reveal the accountability and response of the community for the IEB Village. This kind of interaction was carried out for five months from 09 March to 10 August 2024 is Abdul Halim Iskandar (Minister of Villages, Development of Disadvantaged Regions and Transmigration of the Indonesia Republic) and Taufik Madjid (Secretary General of the Ministry of Villages, Development of Disadvantaged Regions, and Transmigration).

Finding: The results show that the community supervision in IEB has a direction to fulfill the needs and expectations of the community. This atmosphere has the potential to produce the exact percentage of use and affirmative programs as well as a communication medium that can reduce the potential for conflict. Openness in running IEB Village make interaction is like brother and not push each other. The mystique of togetherness produces reflective rationality thinking of the village officials in dealing with its citizens.

Implication: The manifestation of harmonious social relationships that reflect a peace sense, and produce a prosperity sense and harmony together. Conditions for realization of social supervision by contributing to transparency, accountability, participation and order. This belief is a just, prosperous and prosperous [windu kencana] manifestation without any deviation in its implementation.

Originality: Manifestation of windu kencana as a result to social supervision policy is a form of control or assessment to determine the implementation of activities in accordance with established plans (IEB Village). This situation proves the active involvement in the IEB Village management.

Assessing the Moderating Effect of Bank Size on the Interaction between Bank Health Level and Company Value in Digital Banks

Mainatul Ilmi — 2024-11-15

Purpose: This study aims to analyze the effect of bank health level using the RGEC method on company value with bank size as a moderating variable in digital banks registered with the OJK Republic Indonesia in 2021-2023.

Methodology: The population of this study was 15 companies. The sampling technique used purposive sampling for 7 companies. The data analysis method used Moderating Structural Equation Modelling (MSEM) with Smart-PLS 4.

Finding: The results of the study show that bank health level and bank size affects the company value. Bank size can strengthen the influence of bank health level on the company value.

Implication: This study provides insight to digital banks in Indonesia where it is necessary to pay attention to bank health level factors that can affect company value as a reflection of investor assessments in making investment decisions. Such as risk profile, GCG, and earnings factors which play a very important role in describing the health condition of a bank. The other side, companies must be able to optimize the use of bank capital for productive activities that can generate profits. Bank size is also considered by investors so it affects the company value.

Originality: the originality of this study is in the innovative methodological approach and relevant practical implications. This study uses bank size as a moderating variable. Analysis with a moderation effect is used to test whether the moderating variable can strengthen or weaken the influence between the exogenous variables and the endogenous variable.