https://journal.beaninstitute.id/index.php/jupak <div class="description"> <p>Jurnal Akuntansi dan Perpajakan diterbitkan dan dikelola oleh <strong>PT. Media Inovasi Kreatif Bangsa</strong> . Jurnal Akuntansi dan Perpajakan mengajak para akademisi maupun praktisi untuk melakukan analisis berbagai masalah dalam bidang akuntansi dan perpajakan serta menyampaikan pemikiran dan gagasan untuk pengembangan konsep akuntansi dan perpajakan melalui tulisan ilmiah. Jurnal Analisa Akuntansi dan Perpajakan terbit 3 kali setahun, yaitu pada bulan <strong>Oktober, Februari dan Juni.</strong> Redaksi menerima naskah yang belum pernah diterbitkan oleh media lain dalam bentuk apapun. Naskah yang masuk merupakan hasil dari proses evaluasi dan suntingan demi keseragaman sistematika penulisan penggunaan istilah dan tata cara lainnya. </p> </div> en-US Jurnal Perpajakan dan Akuntansi (JUPAK ) 3031-9781 https://journal.beaninstitute.id/index.php/jupak/article/view/220 <p>Financial management in companies operating through a head office and branch structure requires integrated accounting and reporting systems to support transparency, accountability, and effective decision-making. However, many branch offices still rely on simple bookkeeping practices that limit the quality of financial information available for managerial purposes. This study aims to analyze branch financial management and identify opportunities for transformation through improvements in bookkeeping and reporting systems at Raja Karpet Hertasning Makassar. The research employed a qualitative approach using a case study method. Data were collected through interviews, observations, and documentation and analyzed using descriptive qualitative techniques. The findings reveal that the branch operates in accordance with the characteristics of a branch office under centralized control from the head office. Nevertheless, the bookkeeping system still relies on Microsoft Excel, comprehensive financial statements are not prepared at the branch level, and no inter-office account is implemented to record financial relationships between the head office and branch. These findings indicate the need for financial management transformation through the implementation of a more integrated accounting information system, the preparation of more comprehensive financial reports, and improved reporting transparency. The study implies that strengthening bookkeeping and reporting systems is essential to improve the quality of financial information and enhance control effectiveness in companies operating under a head office and branch structure.</p> <p class="JAPABSTRAK"><span lang="SV" style="font-size: 11.0pt; font-family: 'Times New Roman',serif;">Pengelolaan keuangan pada perusahaan yang memiliki sistem kantor pusat dan cabang memerlukan pembukuan dan pelaporan yang terintegrasi untuk mendukung transparansi, akuntabilitas, dan efektivitas pengambilan keputusan. Namun, masih terdapat cabang usaha yang menerapkan sistem pembukuan sederhana sehingga informasi keuangan yang dihasilkan belum sepenuhnya mendukung kebutuhan manajemen. Penelitian ini bertujuan menganalisis pengelolaan keuangan cabang serta mengidentifikasi peluang transformasi melalui peningkatan sistem pembukuan dan pelaporan pada Raja Karpet Hertasning Makassar. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi, kemudian dianalisis menggunakan teknik analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa operasional cabang telah berjalan sesuai karakteristik kantor cabang dengan pengendalian yang terpusat pada kantor pusat. Namun, sistem pembukuan masih menggunakan Microsoft Excel, pelaporan keuangan di tingkat cabang belum dilakukan secara lengkap, dan belum terdapat akun penghubung antara kantor pusat dan cabang. Temuan ini menunjukkan perlunya transformasi pengelolaan keuangan melalui penerapan sistem informasi akuntansi yang lebih terintegrasi, penyusunan laporan keuangan yang lebih komprehensif, serta peningkatan transparansi pelaporan. Implikasi penelitian ini menegaskan pentingnya penguatan sistem pembukuan dan pelaporan dalam meningkatkan kualitas informasi keuangan serta efektivitas pengendalian pada perusahaan yang menerapkan sistem kantor pusat dan cabang.</span></p> Dwi Utami Copyright (c) 2026 Jurnal Perpajakan dan Akuntansi (JUPAK ) 2026-06-09 2026-06-09 3 3 25 31 https://journal.beaninstitute.id/index.php/jupak/article/view/219 <p>This study aims to analyze the implementation of a centralized accounting recording system at Rumah Makan Djogoyudan and its role in supporting financial control and financial reporting. The study employed a qualitative approach using a descriptive method. Data were collected through interviews, observations, and documentation involving individuals responsible for the company's accounting and financial management processes. Data analysis was conducted using the Miles, Huberman, and Saldaña model, which consists of data reduction, data display, and conclusion drawing/verification. The results indicate that Rumah Makan Djogoyudan implements a centralized accounting recording system in which branch offices are responsible only for recording daily transactions and reporting them to the head office. Meanwhile, inventory management, financial control, cost of goods sold calculation, and financial statement preparation are managed by the head office. This system supports financial control by enabling more structured and consistent supervision of branch operations. Furthermore, the centralized accounting recording system contributes to more integrated and controlled financial reporting. However, the use of manual recording procedures at the branch level limits the availability of real-time financial information and may lead to reporting delays. Therefore, the company is encouraged to develop a digital-based accounting recording system to enhance the effectiveness of financial control and financial reporting.</p> Dwi Utami Copyright (c) 2026 Jurnal Perpajakan dan Akuntansi (JUPAK ) 2026-06-09 2026-06-09 3 3 17 24