JAMER : Jurnal Akuntansi Merdeka

PENINGKATAN PENYUSUNAN LAPORAN KEUANGAN BAGI MAHASISWA SEBAGAI MODAL LULUSAN BERMUTU DENGAN MENGGUNAKAN APLIKASI MYOB

Totok Susilo Pamuji Nugroho — Thu, 22 Jan 2026 00:00:00 +0700

This study aims to analyze the improvement of students’ ability in preparing financial statements through the implementation of the MYOB application. The research employed research method involving 24 students of the Accounting Study Program, STIE Atma Bhakti, Class A, from the 5th and 6th semesters. Data were collected through financial statement practice tests, observations, and interviews, and validated using triangulation techniques.The results show that students’ ability to prepare financial statements manually was still limited, with only 37.5% of students able to correctly produce simple financial reports. After applying MYOB in the learning process, there was a significant improvement, with 60% of students successfully preparing financial statements according to the minimum mastery criteria. This improvement was supported by real business transaction simulations, the lecturer’s role as a facilitator, and the user-friendly features of MYOB.The conclusion of this study is that MYOB is effective in enhancing students’ skills in preparing financial statements, although some students still require assistance, particularly in handling more complex transactions. The limitations of this research include the small number of subjects, the relatively short research duration, and the focus that was more oriented toward technical skills.

PENGARUH KEBIJAKAN DIVIDEN, PROFITABILITAS DAN LIKUIDITAS TERHADAP VOLATILITAS HARGA SAHAM PERIODE 2020-2022

Supraptiningsih, Ahadiati Rohmatiah, Ridho Rodhiansyah — Thu, 22 Jan 2026 00:00:00 +0700

This research aims to determine the influence of dividend policy, profitability, and liquidity variables on stock price volatility, examining both partial and simultaneous effects. The results of this research can provide benefits in examining understanding and increasing insight into the influence of dividend policy, profitability, and liquidity on stock price volatility. The type of research used in this study is an associative approach. This research employs purposive sampling as the sampling technique. The population studied consists of 62 mining sector companies listed on the Indonesian Stock Exchange. The sample used in this study consists of 18 mining companies listed on the Indonesia Stock Exchange. The type of data used in this study is quantitative data in the form of secondary data. The data used in this study were obtained from the Indonesia Stock Exchange and the websites of companies related to the annual period, specifically the years 2020–2022. This study utilizes secondary data sources, specifically a list of companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022. The research instruments for this study are documentation and a literature review to access the annual financial reports of mining companies. Based on the results of this study, the variables Dividend Payout Ratio, Return On Assets, and Current Ratio have a negative and significant partial effect on stock price volatility, while simultaneously having a positive and significant effect on stock price volatility.

PERSEPSI DIGITALISASI SISTEM ADMINISTRASI CORETAX OLEH KONSULTAN PAJAK DALAM MENINGKATKAN PENERIMAAN PAJAK DI INDONESIA

Riani Tanjung, Desta Alya Putri, Christine Riani Elisabeth — Thu, 22 Jan 2026 00:00:00 +0700

This study explores the perceptions of tax consultants regarding the Coretax Administration System, a new taxation system introduced by the Directorate General of Taxes in late 2024 to facilitate tax compliance and improve state revenue. Using a qualitative approach and primary data collected through structured interview questionnaires, the findings indicate that the system significantly assists tax consultants in performing their duties. However, unstable server performance remains a notable challenge. Overall, the system is perceived to have substantial potential to support the enhancement of national tax revenue.

PENGARUH PENDAPATAN NEGARA, BELANJA NEGARA, DAN INVESTASI PMDN TERHADAP PENERIMAAN PAJAK DI INDONESIA TAHUN 2020–2024 DALAM PERSPEKTIF KEBIJAKAN FISKAL KONTEMPORER

Imaniar Septiani Rais, Qimyatussa'adah, Hedi Pandowo — Thu, 22 Jan 2026 00:00:00 +0700

This study aims to examine the impact of state revenue, government spending, and domestic investment (PMDN) on tax
revenues in Indonesia from 2020 to 2024 in the perspective of contemporary fiscal policy. Using multiple linear regression with SPSS
22, the study finds that each variable has a significant influence both partial and simultaneous on tax revenue (significance value =
0.000). The fiscal index contributes to increasing tax revenue by enhancing purchasing power and economic growth, while PMDN
investment promotes job creation and tax base expansion. With a determination coefficient (R²) of 0.720, the model shows that 72% of
the tax revenue variation is explained by these three variables. The study supports Keynesian and Laffer Curve theories and
recommends optimizing fiscal policy to enhance sustainable tax revenue.

DINAMIKA STRUKTUR PENDAPATAN ASLI DAERAH (PAD) KOTA MADIUN

Henry Windrianto Darmoko Darmoko — Thu, 22 Jan 2026 00:00:00 +0700

The purpose of this research is to analyze the structure of Madiun City's Regional Original Revenue (PAD) from 2022 to 2024. The research question is, are the fluctuations in Madiun City's PAD from 2022 to 2024 caused by the dynamics of existing PAD sources? This research uses a quantitative descriptive analysis approach. The type of data used is secondary data. The data source in this study is the Madiun City Regional Revenue Agency. The data used is the report on the realization of Madiun City's regional revenue receipts for 2022-2024, consisting of regional taxes, regional levies, the results of separated wealth management, and other legitimate PAD. The data analysis technique used is mathematical techniques, including data grouping and data calculations. The aim is to ensure that the data can be compared and analyzed carefully, to serve as a basis for making accurate conclusions. The results of the analysis above have provided evidence that the dynamics of Madiun City's PAD acquisition from 2022 to 2024 are caused by the dynamics of the PAD structure in Madiun City from 2022 to 2024.

PENGARUH PERSEPSI DALAM SISTEM PERPAJAKAN, DISKRIMINASI PAJAK, KEADILAN PAJAK, DAN TAX KNOWLEDGE TERHADAP TAX EVASION

Rizmanda Masita Murbiyanti, Fatchur Rochman — Thu, 22 Jan 2026 00:00:00 +0700

This study aims to examine the influence of Taxation Systems, Tax Discrimination, Tax Justice, and Tax Knowledge on Tax Evasion. Technique in taking sample use purposive sampling method to Individual Taxpayers Registered in KPP Pratama Madiun Fiscal Year 2018. Data obtained from the primary data whish is use the questionnaire method. Data analysis was done with a doble linier regression with SPSS program version 25 for windows.

The results showed that the Taxation Systems and Tax Discrimination variable has no significantly affect on ethical behavior of Tax Evasion. While the Tax Justice and Tax Knowledge variable has significantly affect on ethical behavior of Tax Evasion.

RELEVANSI PEMIKIRAN ABU YUSUF DALAM KITAB AL-KHARAJ TERHADAP PERHITUNGAN PAJAK MODERN SERTA PENGARUHNYA TERHADAP KEPATUHAN WAJIB PAJAK

Thu, 22 Jan 2026 00:00:00 +0700

This research explores the extent to which Abu Yusuf’s ideas in Al-Kharaj relate to contemporary taxation practices, particularly those involving the principles of justice, public benefit, trustworthiness, and the avoidance of excessive tax burdens on society. The study also investigates public perceptions of modern tax calculation systems and examines how Abu Yusuf’s values may influence taxpayer compliance today. Employing a qualitative method supported by open-ended questionnaires, this study seeks to capture respondents’ subjective interpretations and lived experiences regarding the current tax system. The findings reveal that Abu Yusuf’s taxation concepts remain highly relevant within Indonesia’s modern fiscal context, especially in promoting fairness and accountability in the management of public funds. Although modern tax regulations have been crafted to reflect these principles, practical obstacles remain, including perceptions of unequal public services, limited digital literacy, and a sense that tax obligations are not always distributed equitably. Furthermore, the results indicate that moral values, trust in governmental institutions, and the ethical conduct of tax officials significantly shape voluntary taxpayer compliance. These insights underscore the importance of consistently upholding justice, transparency, and responsible governance to enhance public adherence to tax obligations.