Expensive: Jurnal Akuntansi dan Keuangan

Harga Jual Keripik Rohaya: Analisis Biaya Produksi dan Distribusi

Raden Arum Setio Adi Ningrat — 2026-05-30

This study aims to determine the cost of chip production and to analyze the calculation of production costs and distribution costs in determining the selling price of chip products using the cost of product method. The research method used is a quantitative approach. The instrument in this study uses data from the Rohaya mother's chip factory and the results of interviews that have been conducted with factory owners and factory workers. The results of the study show that the calculation of the cost of production carried out by MSMEs at the Ibu Rohaya Chip Factory still uses a simple method. This study uses the cost of product method to make the cost of production information more accurate. Based on the comparison of the calculation of the cost of production and distribution costs using the company method and the cost of product method, the value of the cost of production produced has a considerable difference. This happens because business owners do not know how to calculate the cost of production properly and correctly, that is, they do not include costs correctly in the calculation of the cost of production.

Akuntabilitas dan Sistem Pengendalian Internal sebagai Determinan Kinerja Pegawai: Efek Moderasi Budaya Organisasi

Kathleen Asyera Risakotta — 2026-05-30

This study aims to analyze the influence of accountability, internal control systems (ISCs), and organizational culture on employee performance in the Maluku Government's Regional Apparatus Organizations (OPDs). The test results indicate that accountability (H1) has a significant positive effect on employee performance. The internal control system (H2) is also proven to have a significant effect. Organizational culture (H3) has a significant positive effect on employee performance. However, the test results show that organizational culture does not moderate the relationship between accountability and performance (H4), nor between ISCs and performance (H5). This indicates that accountability and ISCs are more dominant as technical factors than organizational culture as a moderating factor. Overall, this study confirms that accountability, ISCs, and organizational culture are important determinants of employee performance, although the moderating role of organizational culture was not significantly detected.

Peran Relawan Pajak dalam Memoderasi Pengaruh Pengetahuan dan Kesadaran Perpajakan terhadap Kepatuhan Wajib Pajak

Sindy Amalia — 2026-05-30

This study aims to analyze the influence of tax knowledge and awareness on individual taxpayer compliance with tax volunteers as a moderating variable. Tax knowledge and awareness are considered as internal factors that influence taxpayer compliance, while tax volunteers act as external factors that are expected to strengthen the relationship. The method used in this study is quantitative with a survey approach through questionnaires distributed to individual taxpayers in the Metro City area. Data were analyzed using the Structural Equation Modeling (SEM) method. The results of the study indicate that tax knowledge and awareness have a significant effect on taxpayer compliance. In addition, tax volunteers have been proven to be able to moderate the influence of tax knowledge and awareness on taxpayer compliance. These findings are expected to contribute to the Directorate General of Taxes in increasing the effectiveness of tax awareness inclusion programs and expanding the role of tax volunteers.

Analisis Sistem Pencatatan Bahan Baku dalam Proses Produksi

Dindan Mega Aprilia — 2026-05-30

The purpose of this study was to identify the advantages and disadvantages of each method and formulate recommendations for improvements to enhance operational efficiency. Through a qualitative approach involving participant observation, semi-structured interviews, and internal document analysis during the internship period from February to June 2025, findings indicated that the manual method was prone to input errors, information delays, and a lack of integration between divisions, while Jurnal.id offered advantages in real-time recording and data accuracy. The evaluation results confirmed that the digital transition had a significant positive impact on inventory control. As a transition solution, a hybrid model combining manual and digital elements was recommended, supported by employee training, the development of standard operating procedures (SOPs), and infrastructure improvements. This study contributes to the understanding of technology adaptation in medium-sized manufacturing companies in Indonesia and serves as a reference for similar entities in facing the challenges of digitalization

Modernisasi Sistem Administrasi Pajak dan Sanksi Perpajakan sebagai Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor

Ani Nuraeni — 2026-05-30

This study aims to determine and explain the modern tax administration system and tax sanctions affect the Compliance of Motorized Vehicle Taxpayers at the Samsat Office of Sukabumi Regency. The results of testing the hypothesis using the t-test variable X₁ show that the significance value is 0.001 <0.05, then this shows that Ha is accepted and Ho is rejected, the t-test variable X₂ shows that the significance value is 0.228 > 0.05, so this shows that Ho is accepted and Ha is rejected , therefore the modern tax administration system has a positive effect on motor vehicle taxpayer compliance while tax sanctions do not have a positive effect on motor vehicle taxpayer compliance at the Samsat office in Sukabumi district. The results of the F test show that the significance value is 0.002 <0.05, which means that Ha is accepted and Ho is rejected. It can be concluded that the independent variables simultaneously have a significant effect on the compliance variable. The test results for the coefficient of determination show a result of 0.123 or 12.3%, which means that the X variable affects the Y variable by 12.3% while 88.7% is influenced by other factors that are not present in this study.

Pengaruh Akuntabilitas, Transparansi dan Partisipasi Masyarakat terhadap Efektivitas Pengelolaan Alokasi Dana Desa

Ely Regina — 2026-05-30

The purpose of this study was to determine the effect of accountability, transparency, and community participation on the effectiveness of village fund allocation management. This study is a quantitative study, with a sample of 100 respondents consisting of the Pagar Gading Village community. The research analysis method was carried out using multiple linear regression. The results of the study indicate that the variables of accountability, transparency, and participation simultaneously have a significant effect on the variable of affectivity in managing village fund allocations, as evidenced by the calculated F value > F table, namely 149.273 > 2.97. Accountability has a significant effect on the effectiveness of village fund management, as evidenced by the calculated T value > T table, namely 2.948 > 1.660. Transparency has a significant effect on the effectiveness of village fund management, as evidenced by the calculated T value > T table, namely 19.302 > 1.660. Participation has a significant effect on the effectiveness of village fund management, as evidenced by the calculated T value > T table, namely 4.333 > 1.660.

Peran Aplikasi Subsidi Tepat MyPertamina dalam Peningkatan Akurasi dan Efektivitas Pencatatan Penjualan

Nazwa Nurani Putri — 2026-05-30

The 3 kg LPG cylinder subsidy is a government policy to help low-income communities and micro-businesses meet their energy needs. The Targeted Subsidy Program is supported by the MyPertamina application as a medium for digital transaction recording to ensure more targeted distribution. This study aims to examine the use of this application in improving the accuracy of 3 kg LPG sales records at PT Gaharu Digdaya Bahari. The method used is descriptive qualitative through observation, interviews, and documentation. The results of the study show that the application is able to improve the accuracy of recording, transparency of distribution, and internal control, although there are still obstacles in terms of internet network and user ability in operating the application.

Pengaruh Audit, Tata Kelola Desa, Value for Money, dan Sikap Moral terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa

Ninda Tiara Sondy — 2026-05-30

This study aims to analyze the influence of audits, village governance, value for money, and moral attitudes on fraud prevention efforts in village fund management in Karya Jitu Mukti Village, Tulang Bawang Regency. The research method used was a quantitative survey approach. Primary data were collected through questionnaires and interviews with 33 respondents. The analysis technique used was multiple linear regression analysis with the help of SPSS 26 software. The results showed that all four independent variables simultaneously had a significant effect on fraud prevention efforts. However, only village governance, value for money, and moral attitudes had a positive effect. The audit variable had no positive effect on fraud prevention. Based on these results, it can be concluded that good governance, the application of value for money principles, and a high moral attitude are key factors in preventing fraud at the village level. Therefore, strengthening governance and improving the ethics and professionalism of village officials is necessary to create a transparent village fund management system

Pengaruh Sistem Informasi Akuntansi, Transparansi, Akuntabilitas dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan SKPD

Nevani Theresia Sembiring — 2026-05-30

This study aims to analyze the influence of accounting information systems, transparency, accountability, and internal control systems on the quality of financial reports in Regional Work Units in Palangka Raya City. The type of research used is Explanatory Research with a quantitative approach that uses descriptive quantitative research methods and is assisted by the SPSS program. The results of the study H₁, H₂ (rejected) and H₃, H₄, H₅ (accepted). Meanwhile, simultaneously, these four variables have been proven to have an influence on the quality of financial reports, which means that improvements in the aspects of accounting information systems, transparency, accountability and internal control will encourage improvements in the quality of the resulting financial reports.

Pengaruh Digitalisasi Pembayaran Pajak Bumi dan Bangunan terhadap Penerimaan

Puji Anggraini — 2026-05-30

Digitalization in the context of taxation is intended to provide convenience, usefulness, and to enhance public trust in the electronic tax payment system. This study aims to examine the effect of digitalization of Land and Building Tax (PBB) payments on PBB revenue in Metro City. A quantitative approach was employed using multiple linear regression analysis and processed using SPSS version 25. The sampling technique used was purposive sampling. The data consisted of primary data obtained through questionnaires distributed to 100 respondents who had used digital payment services, and secondary data in the form of PBB revenue realization reports. The tests conducted included validity, reliability, normality, linearity, homogeneity, t-test, F-test, and coefficient of determination (R²). The results of the study indicate that perceptions of ease of use, usefulness, and trust in the digital system have a significant influence on PBB revenue, both partially and simultaneously.

Analisis Komparasi Kinerja Keuangan Sebelum dan Sesudah Pemboikotan Produk Israel

Romario Dominico Hartono — 2026-05-30

This study aims to analyze differences in financial performance before and after the boycott of products associated with Israel among nine companies listed on the Indonesia Stock Exchange (IDX). The study employs a quantitative approach with a descriptive-comparative method, using secondary data obtained from companies’ financial statements for the periods before and after the boycott. The results indicate that liquidity and profitability ratios declined after the boycott, reflecting a weakened ability of companies to meet short-term obligations and a decrease in profit levels caused by declining sales and increased operational pressure, while solvency ratios remained relatively stable, although several companies showed increased reliance on debt. The study concludes that social pressure in the form of a boycott has a tangible impact on the financial performance of public companies in Indonesia, particularly in terms of liquidity and profitability; therefore, it is recommended that companies strengthen risk management strategies and maintain a sound capital structure to mitigate the effects of similar social pressures in the future.

Analisis Ekualisasi Pajak Pertambahan Nilai Sebagai Instrumen Evaluasi Kepatuhan WP

Chorry Ruth Lamtiur — 2026-05-30

This study aims to examine tax planning and Value Added Tax (VAT) compliance through a reconciliation approach between financial statements (Income Statement) and tax reports (VAT Periodic Tax Returns). The research employs a quantitative descriptive method by analyzing financial statements and VAT reports for the fiscal year 2024. The findings reveal discrepancies in reported revenues between the two data sources, primarily caused by differences in accounting and tax treatments, including account classification, non-commercial transactions, re-exports, sales returns, and administrative adjustments. After the reconciliation process, the reported values become consistent, indicating that VAT reporting has been conducted comprehensively in accordance with applicable regulations. Furthermore, the study highlights that reconciliation serves as an effective internal control mechanism and a tool for identifying potential tax risks. The results emphasize the importance of integrating tax planning and tax compliance strategies to enhance reporting quality, particularly in response to the evolving VAT policies in 2025

Optimalisasi Pencatatan Transaksi dan Pengelolaan Piutang untuk Memperkuat Kinerja Keuangan

Muharni Muharni — 2026-05-30

This study aims to analyze the accuracy of transaction recording and accounts receivable management in improving the financial performance of Umi Salamah Clothing Shop, a small business that still applies a manual bookkeeping system. The research employed a descriptive qualitative approach through direct observation and interviews with the owner and administrative staff, supported by the review of transaction and receivable documents for a six-month period. The findings indicate that most transactions were recorded correctly, although several errors were identified, leading to less reliable financial information. The management of receivables was fairly effective, yet delays in customer payments affected cash flow stability. These results highlight the essential role of accurate recording and structured credit control in enhancing business profitability and financial resilience. The study concludes that improvements in bookkeeping practices and the implementation of clearer receivable policies are required to strengthen financial performance and support the sustainability of the business.