JURNAL AKUNTANSI BARELANG

ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP PELUNASAN PIUTANG DOORING PADA PT YUDHISTIRA PERKASA ABADI

Baibatul Istiqomah, Selma Putri Safira — Sun, 30 Nov 2025 00:00:00 +0000

This study aims to analyze the internal control system over accounts receivable settlement at
PT Yudhistira Perkasa Abadi, particularly in its dooring services. The focus of the study lies in how the
company implements internal control principles,such as segregation of duties, transaction authorization,
document completeness, and internal monitoring to support the accuracy and timeliness of receivables
settlement. This research employs a descriptive qualitative approach, with data collected through
observation, interviews, and documentation review. The results indicate that the elements of internal
control based on the COSO framework have been generally implemented, including control
environment, risk assessment, control activities, information and communication, and monitoring.
However, weaknesses were found in the monitoring aspect, especially the absence of an independent
audit unit and the suboptimal execution of cross-verification. Therefore, it is recommended that the
company strengthen internal supervision and its authorization structure to enhance the effectiveness of
receivables management and maintain cash flow stability.

PENGARUH TINGKAT PENDIDIKAN, RELIGIUSITAS DAN PERAN RELAWAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA PEKANBARU TAMPAN

Annisa Puteri Ilham, Rama Gita Suci, Evi Marlina — Sun, 30 Nov 2025 00:00:00 +0000

This study examines how the level of education, religiosity, and active role as a tax volunteer affect the compliance of individual taxpayers at KPP Pratama Pekanbaru Tampan. Using a quantitative approach, data is collected through observation, literature search, and distribution of questionnaires to taxpayers. Data analysis involves testing validity and reliability, as well as classical assumptions tests to ensure data quality. Multiple linear regression was used to measure the influence of each independent variable (education level, religiosity, role of tax volunteers) on taxpayer compliance. The sample size was determined by the Slovin formula, taking into account the number of taxpayers registered at KPP Pratama Pekanbaru Tampan as many as 400 people. The findings of the study indicate a positive and significant influence of the level of education, religiosity, and the role of tax volunteers on the level of compliance of individual taxpayers.

ANALISIS TEMUAN AUDIT BERDASARKAN LAPORAN HASIL PEMERIKSAAN (LHP) BPK DI PROVINSI SULAWESI TENGGARA TA 2018-2022

Abdul Rachman Rika — Sun, 30 Nov 2025 00:00:00 +0000

This study aims to analyze the audit findings of the Audit BPK that occurred in Southeast Sulawesi Province. The analysis carried out is generally carried out in four parts starting from the Analysis of Accounts Based on the Findings of the BPK Audit Report on the Regional Government Financial Report, then the frequency analysis of findings will be analyzed based on the Type of Regional Government Financial Report on the same account, conducting problem analysis of the findings accounts, and analyzing recurring findings in the accounts of the Regional Government Financial Report in Southeast Sulawesi Province for the 2018-2022 Budget Year. The study uses secondary data obtained from the Audit Report of the Audit Board of Indonesia in Southeast Sulawesi Province during the period 2018 to 2022. The type of research used is qualitative research with an analysis method using content analysis. The results of the study show that the pattern of findings occurs due to lack of supervision by each level in each Regional Apparatus Organization and non-compliance with laws and regulations carried out by government officials, and not all findings that occur more than once in the same account have indications of repeated findings, but the results of this study analysis show several accounts that have indications of repeated findings. Based on the frequency of findings based on the type of financial report, weaknesses in the internal control system and non-compliance with laws and regulations in the management of the Southeast Sulawesi Provincial Government Finance are still found, which are caused by weak internal control systems in each Regional Apparatus Organization, non-compliance with laws and regulations, the role of other parties that are not optimal, and incomplete follow-up.

PENGARUH STRUKTUR MODAL, VOLUME PERDAGANGAN SAHAM DAN KAPITALISASI PASAR TERHADAP RETURN SAHAM

Muhammad Adrian, Fina Ratnasari — Sun, 30 Nov 2025 00:00:00 +0000

This study investigates the effect of capital structure, stock trading volume, and market capitalization on stock returns in the banking sub-sector. The research employs a quantitative method using secondary data analyzed through panel data regression over a five-year period from 2019 to 2023, with a sample of 47 banking companies. The analysis involves descriptive statistics, classical assumption testing, panel data regression model testing, and hypothesis testing using EViews 12. The findings reveal that capital structure, stock trading volume, and market capitalization each exert a significant partial effect on stock returns. Furthermore, these variables collectively influence stock returns, as demonstrated by the results of simultaneous testing. The coefficient of determination indicates that 47.81 percent of the variation in stock returns is explained by the variables studied, while the remaining 52.19 percent is attributed to other factors beyond the scope of this research. The study concludes that capital structure, stock trading volume, and market capitalization play an important role in shaping stock returns within the banking sub-sector.

DAMPAK RESTRUKTURISASI PADA KINERJA PERUSAHAAN

Dian Efriyenti, Argo Putra Prima, Mulawarman, Muhammad Yusuf — Sun, 30 Nov 2025 00:00:00 +0000

The case of PT Lippo's financial report manipulation is clear evidence that accounting fraud can still occur due to weak oversight by the board of commissioners. This situation even forced the government to intervene and provide assistance. This phenomenon demonstrates the weak implementation of Good Corporate Governance (GCG), where managers' personal interests prevail over the company's interests. Furthermore, company size also influences earnings management practices. Small companies more often engage in earnings management to present a superior performance to attract investors. Meanwhile, large companies are typically better able to manage risks, including political risks, allowing them to focus more on maximizing profits to strengthen the ecosystem. This study aims to examine how company size and GCG influence earnings management practices, both separately and jointly. The results of the study, conducted on 48 listed mining companies, found that company size and GCG significantly influence earnings management practices. This means that good governance and proportional company management are crucial for mitigating the risk of financial report manipulation.

PENGARUH GOOD CORPORATE GOVERNANCE, MEKANISME BONUS DAN TUNNGELING INCENTIVE TERHADAP PRAKTIK TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN PERIODE 2020-2023

Sun, 30 Nov 2025 00:00:00 +0000

From 2020 to 2023, this research looks at food and drink manufacturing businesses listed on the Indonesia Stock Exchange to see how transfer pricing is affected by good corporate governance, bonus mechanisms, and tunneling incentives. Purposive sampling was used to choose data from consolidation financial reports, which were then analyzed using multiple linear regression. According to the results, Good Corporate Governance considerably decreases Transfer Pricing, suggesting that executive discretion is limited by independent supervisory scrutiny. It seems that performance-based incentives are not the main factor driving Transfer Pricing, since Bonus Mechanisms have a positive but negligible influence. At the same time, Tunneling Incentives) cut down on Transfer Pricing, which means that more oversight and less such tactics are possible with more foreign ownership. The analyzed variables good corporate governance, bonus mechanism and tunneling incentive all show significant correlations with Transfer Pricing, according to the correlation analysis. With an Adjusted R Squared value of 0.266, the model suggests that the variables under investigation account for 26.6% of the variation in Transfer Pricing, while other, unexplored factors contribute to the remaining 73.4%

ANALISIS KESULITAN KEUANGAN PT SRITEX

Edon Ramdani — Sun, 30 Nov 2025 00:00:00 +0000

This study aims to analyze the financial performance of PT Sritex in the period 2014 to 2024, so that it was declared bankrupt in 2025. What factors caused the Company to go bankrupt. measurement of financial difficulties using the Grover, Springate and Zmijewski models. The three models are used because they are common or frequently used and the measurement method is simple but is able to provide a fairly strong picture of the potential bankruptcy of a Company. Based on the calculation of financial difficulties with three models namely Grover, Springate and Zmijewski, the three models produce the same conclusion that PT Sritex has been in financial difficulties from 2021 to 2024. Financial difficulties began in 2021 where the Company's working capital was in a minus position of 982,037,149 US $, although in terms of sales it was still quite high at 847,523,131 US $ but the Company's profits were unable to cover the debt which had reached 1,571,358,369 US $. In the case of PT Sritex, it can be concluded that the financial difficulties experienced by the Company were caused by two main factors, namely, a very large increase in the amount of debt in 2021 without being accompanied by the ability of the Company's management to earn sufficient profits to pay the Company's obligations, then another main factor is poor Corporate Governance, where debt that should have been used to increase the Company's productivity was actually misused by the Company's management.

Keywords: Performance, Finance, Bankruptcy, Sritex, Governance

IMPLEMENTASI PELAPORAN ESG DALAM AKUNTANSI MANAJEMEN

Anggun Permata Husda, Rahayu Alkam — Sun, 30 Nov 2025 00:00:00 +0000

This study aims to examine the implementation of Environmental, Social, and
Governance (ESG) reporting in management accounting using the Systematic Literature Review
(SLR) method. The Watase Uake platform is employed as a supporting tool for collecting,
selecting, and analyzing relevant literature. Data were obtained from national and international
scientific publications from 2015 to 2025 that discuss the integration of ESG into management
accounting practices. The findings reveal that ESG reporting plays a significant role in
enhancing transparency, accountability, and strategic decision-making toward sustainability.
Management accounting serves a crucial function in providing relevant information for
performance measurement and organizational sustainability reporting. However, several
challenges remain, including the absence of unified reporting standards, differences in
regulatory frameworks, and limited organizational readiness to integrate ESG aspects into
internal accounting systems. This study contributes both theoretically and practically to the
development of sustainability-oriented management accounting systems and enriches the body
of literature concerning the relationship between ESG reporting and management accounting
practices.

PENGARUH PENGGUNAAN SISTEM INFORMASI AKUNTANSI ‘OPENBRAVO’ TERHADAP PENINGKATAN KINERJA KARYAWAN PADA PT. INDOARSIP SIDOARJO

Aliefia Enggal Saharani, Chairil Anwar — Sun, 30 Nov 2025 00:00:00 +0000

Penelitian ini terdapat tujuan dalam menganalisis pengaruh penggunaan sistem informasi akuntansi 'Openbravo' terhadap peningkatan kinerja karyawan di PT. Indoarsip Sidoarjo. Jenis penelitian yang dimanfaatkan merupakan metode kuantitatif, dalam populasi dan sampel yang terdiri dari 9 responden. Alat analisis yang dimanfaatkan mencakup uji validitas, uji normalitas, uji reliabilitas, uji multikolinearitas, serta uji heteroskedastisitas. Untuk menguji hipotesis, digunakan analisis data berupa uji regresi linier berganda, uji t, dan uji F, dengan bantuan software SPSS. (Statistica Product and Service Solutions) Versi 22. Hasil dari penelitian ini adalah Sistem Informasi Akuntansi ‘Openbravo’ sejumlah 0.501 > 0.05 dengan nilai t hitung 0,716 < t tabel 2.447, berpengaruh secara positif dan tidak signifikan terhadap peningkatan kinerja karyawan di PT. Indoarsip Sidoarjo. pengaruh variabel produktivitas (X2) terhadap Sistem Informasi Akuntansi ‘Openbravo’ (Y) sejumlah 0.114 > 0.05 dengan nilai t hitung 1.679 < t tabel 2.447. Peningkatan kinerja dan produktivitas karyawan dari polah data secara bersama-sama dikatakan juga simultan sejumlah 0.306 > 0.05 dengan nilai F hitung 1,450 > nilai f tabel 4,74 memberikan pengaruh positif terhadap Sistem Informasi Akuntansi ‘Openbravo’ pada PT. Indoarsip Sidoarjo.

PERAN FORMAT EXCEL YANG EFEKTIF DALAM MENYUSUN LAPORAN KEUANGAN SEBAGAI DASAR AKURASI PELAPORAN PAJAK

Bagas Arya Putra Pratama, Condro Widodo — Sun, 30 Nov 2025 00:00:00 +0000

Laporan keuangan berperan penting sebagai dasar dalam menyediakan kewajiban perpajakan, terutama bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) yang belum memiliki sistem pembukuan formal. Dalam praktiknya, banyak UMKM dan klien Kantor Konsultan Pajak (KKP) hanya mencatat transaksi melalui mutasi rekening tanpa menyusun laporan keuangan secara lengkap. Penelitian ini bertujuan untuk efektivitas penggunaan Microsoft Excel sebagai alat bantu dalam menyusun laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM), yang kemudian dijadikan dasar pelaporan pajak. Penelitian menggunakan pendekatan deskriptif kualitatif dengan menggambarkan tahapan input data, penjurnalan, rekonsiliasi, hingga penyusunan laporan laba rugi, neraca, dan laporan perubahan ekuitas. Hasil penelitian menunjukkan bahwa Excel mampu menyelesaikan proses pencatatan transaksi dan penyusunan laporan, serta meningkatkan akurasi dan efisiensi dalam pelaporan pajak. Selain itu, fitur-fitur Excel seperti formula otomatis dan template standar mendukung UMKM dalam menyusun laporan keuangan yang rapi, mudah ditelusuri, dan siap digunakan dalam pengisian SPT Tahunan, PPh, maupun PPN.

PENGARUH MODAL MINIMAL, PELATIHAN PASAR MODAL DAN RISIKO INVESTASI TERHADAP MINAT INVESTASI MAHASISWA DI KOTA BATAM

Nurika Putri Windyarini, Vargo Christian L. Tobing — Sun, 30 Nov 2025 00:00:00 +0000

This study aims to determine the influence of minimum capital, capital market training, and investment risk on the investment interest of accounting students in Batam City. The background of this research is based on the low level of student participation in investment, despite the increasing opportunities in the capital market due to easier access and low initial capital requirements. This research employs a quantitative approach using a survey method. The sampling technique used is simple random sampling, with a total of 95 student respondents from five universities in Batam City. Data were collected through questionnaires developed based on indicators of each variable, and then analyzed using SPSS version 31. The results show that minimum capital has no significant effect on investment interest. Capital market training also does not have a significant effect on investment interest. However, investment risk has a positive and significant effect on investment interest. Simultaneously, the three variables have a significant influence on students' investment interest. The Adjusted R Square value of 0.116 indicates that the independent variables in this study explain 11.6% of the variation in investment interest, while the remaining percentage is influenced by other factors outside the research model.

ANALISIS TINGKAT KEBIJAKAN DEVIDEN, PENGHINDARAN PAJAK, DAN KINERJA LINGKUNGAN PADA NILAI PERUSAHAAN

Cahya Amin Nata, Baiq Fitri Arianti — Sun, 30 Nov 2025 00:00:00 +0000

This study aims to determine whether there is an influence of Dividend Policy, Tax Avoidance,
and Environmental Performance on Company Value in the basic materials sector listed on the Indonesia
Stock Exchange in 2019-2023. In this study, Dividend Policy is measured using the Dividend Payout
Ratio by calculating the Retention Ratio first, Tax Avoidance using the Book Tax Difference,
Environmental Performance using the Company Performance Rating Program in Environmental
Management, and Company Value using Tobin`s Q. This type of research uses quantitative research with
secondary data and data sources from the Indonesia Stock Exchange and the websites of basic materials
companies listed during the 2019-2023 period. The population of this study is 102 companies and the
sample is 8 companies through purposive sampling. The data analysis method used in this study is
descriptive statistics, panel data regression analysis, classical assumption testing and hypothesis testing.
Data testing in this study uses the Eviews 12 application. The results of this study indicate that Dividend
Policy, Tax Avoidance, and Environmental Performance simultaneously affect Company Value, Dividend
Policy does not affect Company Value, Tax Avoidance does not affect Company Value and Environmental
Performance does not affect Company Value.

CAPITAL INTENSITY AS DETERMINANT OF TAX AVOIDANCE IN IDX BUMN20 COMPANIES: INSIGHTS FROM 2023

Teguh Suryadi, Silvia Putri Astama, Firman Gani — Sun, 30 Nov 2025 00:00:00 +0000

This study investigates the impact of capital intensity on tax avoidance in 20 companies listed in the IDX BUMN20 index on the Indonesia Stock Exchange in 2023. Using simple linear regression, the results show a significant effect capital intensity on tax avoidance. This suggests that companies with higher capital intensity are more likely to engage in tax avoidance strategies, such as asset depreciation and tax incentives. Furthermore, 74% of the variation in tax avoidance is explained by capital intensity. These findings highlight the importance of fixed asset investment on corporate tax behavior and the need for regular evaluations of tax policies.

PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE

Marfin Aryanto Tamonob, Sapta Setia Darma — Sun, 30 Nov 2025 00:00:00 +0000

Penelitian ini bertujuan untuk mengungkapkan pengaruh good corporate governance yang diproksikan komisaris independen, komite audit, corporate social responsibility, dan ukuran perusahaan terhadap tax avoidance. Jenis penelitian ini menggunakan metode penelitian kuantitatif asosiatif. Populasi dalam penelitian ini adalah perusahaan subsektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019–2023. Teknik pengambilan sampel dalam penelitian ini didasarkan pada teknik purposive sampling. Populasi pada penelitian ini sebanyak 47 perusahaan yang terdaftar pada Bursa Efek Indonesia pada subsektor perbankan dengan adanya kriteria pemilihan sampel diperoleh sampel sebanyak 11 perusahaan, sehingga jumlah observasi data sebanyak 55. Penelitian ini menggunakan alat statistic yaitu software eviews versi 13. Teknik analisis yang digunakan merupakan regresi data panel. Hasil penelitian menunjukkan bahwa secara parsial komisaris independen, komite audit, corporate social responsibility, dan ukuran perusahaan tidak berpengaruh terhadap tax avoidance. Sedangkan secara simultan komisaris independen, komite audit, corporate social responsibility, dan ukuran perusahaan tidak berpengaruh terhadap tax avoidance.

PENGARUH SISTEM PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI, DAN KOMPETENSI APARATUR DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI EMPIRIS PADA DESA-DESA DI KECAMATAN TAPUNG HILIR KABUPATEN KAMPAR)

Doremi Fadila, R.Septian Armel, Linda Hetri Suriyanti — Sun, 30 Nov 2025 00:00:00 +0000

This research aims to determine the influence of the internal control system, organizational commitment and competency of village officials on the accountability of village fund management in villages in Tapung Hilir District, Kampar Regency. The method used in research is a quantitative method. The population in this study were all village officials including the Village Head, Village Secretary, Head of Section/Government Affairs, Head of Section/Development Affairs, Head of Section/Community Empowerment Affairs, Head of Section/People's Welfare Affairs, Head of Section/General Affairs, and Head Sections/Financial Affairs in Tapung Hilir District, Kampar Regency, totaling 128. The sample used was purposive sampling, totaling 64 respondents. The data collection used was a questionnaire distributed to Village Apparatus officials in Tapung Hilir District, Kampar Regency. Data were analyzed using the SPSS 22 program. The results of the analysis show that the finding that the internal control system has a positive effect on village fund management accountability and the correlation between the internal control system variables and the Village Fund Management Accountability variable shows a correlation of 0.220, which means that the correlation coefficient is at a low level of relationship, namely 0.20-0.399. Competency of village officials has a positive effect on accountability in managing village funds and the correlation between the variable organizational commitment, internal control system of funds, the variable Village Fund Management Accountability shows a correlation of 0.227, which means that the magnitude of the correlation coefficient is at a low level of relationship, namely 0.20-0.399, while organizational commitment has no effect on accountability in village fund management and the correlation between the apparatus competency variable and the Village Fund Management Accountability variable shows 0.020, which means the correlation coefficient is at a very low level of relationship, namely 0.00-0.199.

DETERMINASI YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KOTA BATAM

Haposan Banjarnahor, Poniman — Sun, 30 Nov 2025 00:00:00 +0000

Taxpayer Compliance as a Taxable Object is Crucial in Enhancing Tax Revenue This is particularly significant at the Primary Tax Office of South Batam City, an industrial region. This study aims to analyze the influence of tax comprehension, tax socialization, and tax services on taxpayer compliance.Testing Criteria The assessment uses the following criteria:Cronbach’s alpha value < 0.6 Poor reliability Cronbach’s alpha value 0.6 - 0.79 Acceptable reliability Cronbach’s alpha value ≥ 0.8 Good reliability Regression Analysis Results Variable X1 (Tax Comprehension) Positive regression coefficient (b = 0.150). Interpretation: A 1-point increase in X1 leads to a 0.150 increase in Y (taxpayer compliance). Variable X2 (Tax Socialization) Positive regression coefficient (b = 0.064).Interpretation: A 1-point increase in X2 leads to a 0.064 increase in Y. Variable X3 (Tax Services): Negative regression coefficient (b = -0.001). Interpretation: A 1-point increase in X3 results in a 0.001 decrease in Y. F-Test and Significance Analysis Calculated F-value (1.313) < F-table (3.939) Significance value (0.275) > 0.05 Conclusion: Variables X1, X2, and X3 do not simultaneously affect Y (taxpayer compliance

PENGARUH QUALITY CONTROL, SIKLUS PRODUKSI, DAN MANAJEMEN PERSEDIAAN BARANG JADI TERHADAP PENGENDALIAN INTERNAL DI PT. SAT NUSAPERSADA TBK

Anggie Putri Augustine, Maya Richmayati, Andi Hidayatul Fadlilah — Sun, 30 Nov 2025 00:00:00 +0000

The urgency of this research lies in the importance of effective internal control in enhancing operational efficiency and reducing the risk of errors in production. This study employs a quantitative method using multiple regression analysis to examine the influence of each variable on internal control. The findings reveal that the Production Cycle has the most significant impact on internal control, followed by Quality Control and Finished Goods Inventory Management. The simultaneous test (F-test) also indicates that all three variables collectively have a significant effect on internal control. The coefficient of determination (R²) of 92.7% suggests that the research model is highly effective in explaining the variations in internal control. In conclusion, the Production Cycle, Quality Control, and Finished Goods Inventory Management significantly influence internal control at PT. Sat Nusapersada Tbk. Therefore, it is recommended that the company optimize the management of these three variables to improve operational efficiency and strengthen the existing internal control system. This study provides valuable insights for the company in addressing challenges in the increasingly competitive manufacturing industry.

AUDIT REPORT LAG KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2020-2024

Minawati, Rina Malahayati, Edi Jamaris — Sun, 30 Nov 2025 00:00:00 +0000

The late publication of a company's financial report is known as Audit Report Lag. Timeliness in submitting financial reports is crucial and is governed by various official regulations. This should encourage public companies to report their financial statements on time. The purpose of this study is to determine and analyze the effect of Financial Audit Report Lag on Manufacturing Companies Listed on the IDX in 2020-2025. This research uses a quantitative approach. The sampling technique used in this study is a census method or saturated sampling, where the entire population is used as a sample. Therefore, the total population used in this study is 12 Manufacturing Companies in the Food and Beverage Subsector x 5 years = 60 data. The type of data used in this study is quantitative data with secondary data sources, namely company financial reports. The collected data were tested using descriptive statistics, classical assumption tests, multiple linear regression, and simultaneous and partial hypothesis testing using SPSS software. Profitability partially had a positive and significant effect on audit report lag. Solvency partially had a negative and significant effect on audit report lag. Company size partially had a positive and significant effect on audit report lag. Profitability, solvency, and company size simultaneously had a positive and significant effect on audit report lag. Variations in the variables Profitability, solvency, and company size explained 52.5% of their effect on audit report lag, while the remaining 47,5% was due to variations in other variables not explained in this study, such as cash flow, etc.

ANALISIS RASIO LIKUIDITAS UNTUK MENILAI KINERJA KEUANGAN PT. JASA RAHARJA

Vargo Christian L. Tobing, Eva Malina Simatupang — Sun, 30 Nov 2025 00:00:00 +0000

This study aims to analyze the development of the liquidity ratio of PT Jasa as a measuring tool in assessing the company's financial performance. The liquidity ratios analyzed include Current Ratio, Cash Ratio, and Cash Turn Over. This research uses a quantitative approach, using secondary data with a documentation study approach in the form of a financial position report and income statement of PT Jasa Raharja. The results of the analysis show that the company's Current Ratio and Cash Turn Over are consistently above industry standards, which reflects the company's ability to meet short-term obligations and effectiveness in managing operational cash. However, the company's Cash Ratio is still below industry standards, which indicates limited cash to immediately pay off current debt. Thus, the overall liquidity performance of PT Jasa Raharja is in a fairly good condition, but the company needs to improve cash management to strengthen short-term financial resilience.

OPTIMALISASI HAK RESTITUSI PPN OLEH CV XYZ MELALUI APLIKASI CORETAX

Ilham Mahdy Fallah Putra, Ellyzabeth Putri Vizandra — Sun, 30 Nov 2025 00:00:00 +0000

Tujuan penelitian untuk menganalisis dan mengoptimalkan hak restitusi dalam melakukan proses kelebihan bayar melalui pemanfaatan aplikasi coretax. Sistem ini memudahkan dalam melakukan proses restitusi. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data menggunakan data primer dan data sekunder. Analisis data dengan cara melakukan reduksi data,penyajian data, dan mengambil keputusan. Hasil dari penelitian ini menunjukkan bahwa CV XYZ dapat memaksimalkan hak restitusi dengan melaporkan SPT masa PPN secara tepat waktu dengan memaksimalkan fitur-fitur layanan disistem coretax ini dapat mempercepat proses administrasi pada masa pajak Februari 2025 CV XYZ mengalami lebih bayar PPN sebesar Rp 27.425.904 dan CV XYZ memilih untuk mengkompensasikan pada masa pajak berikutnya. Meskipun coretax memberikan kemudahan dalam melakukan proses perpajakan masih ada beberapa kendala teknis yang perlu diperbaiki. Penelitian ini juga menemukan pemahaman sistem perpajakan sangat penting bagi wajib pajak dan kepatuhan wajib pajak memberikan peran penting dalam melakukan proses restitusi. Bagi penelitian selanjutnya dapat memperluas objek dan metode penelitian, untuk regulator lebih meningkatkan pengembangan aplikasi perpajakan agar mengurangi kendala-kendala yang ada.

ANALISIS KESIAPAN SISTEM ADMINISTRASI PERPAJAKAN DIGITAL DALAM MENGAKOMODASI PERUBAHAN TARIF PPN TAHUN 2025

Nadia Shinta Okta Putri, Ulfa Puspa Wanti Widodo — Sun, 30 Nov 2025 00:00:00 +0000

This study aims to analyze the readiness of the digital tax administration system in facing the change in VAT rates to 12% in 2025, using the Technology Acceptance Model (TAM) approach. This study uses a descriptive qualitative method through interviews with three informants and literature studies. The focus of the study is directed at three main aspects: perceived usefulness, perceived ease of use, and system compliance with regulations. The results of the study indicate that the digital tax system, such as the Core Tax Administration System (CTAS), is considered useful in accelerating reporting and increasing efficiency. However, ease of use has not been felt evenly because there are still technical obstacles. In addition, although the new rates have been automatically accommodated, the initial implementation of the system was still marked by technical problems and lack of socialization. Further research is recommended to use a quantitative approach with a wider scope of respondents and additional variables such as trust in the system and infrastructure readiness.