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All Journal Jemasi Jurnal Ekonomi Manajemen dan Akuntansi JURNAL RISET AKUNTANSI TIRTAYASA
Arian Firmansyah
Universitas Muhammadiyah Tangerang
Economics, Econometrics & Finance Social Sciences

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AUDIT MANAJEMEN ATAS FUNGSI AKUNTANSI PADA PT. INDOMARCO PRISMATAMA TBK. KEBON JERUK BARU Dirvi Surya Abbas; Siti Nursiah; Renita Yulian; Aisyah Rahmawati; Chantika Nurfitriani; Selvy Aprilianti; Anif Yanuar; Arian Firmansyah
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 2 (2025): Oktober
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i2.39040

Abstract

This study examines the implementation of management audit on taxation, sales, and receivables functions at PT Indomarco Prismatama Tbk, Indomaret Kebon Jeruk Unit. The research is motivated by the complexity of financial transactions in the retail sector, which requires effective management control to ensure efficiency, effectiveness, and regulatory compliance. This study employs a qualitative descriptive approach with a case study design. Primary data were obtained through interviews, direct observation, and document review related to taxation, sales, and receivables activities. Data analysis was conducted by comparing actual practices with management audit criteria. The results indicate that management audit has been generally implemented adequately, supported by established procedures and internal controls. However, several weaknesses were identified, including the absence of allowance for doubtful accounts in accordance with PSAK 71, incomplete digital integration of sales recording systems, and inaccuracies in tax invoice documentation. These conditions may affect the reliability of financial statements and increase the risk of tax non-compliance. The study concludes that improvements in internal control and system integration are necessary to enhance operational efficiency and financial reporting quality.
PENGARUH STRATEGI DIVERSIFIKASI, INTELLECTUAL CAPITAL DISCLOSURE, PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN Faiz Dzikrullah; Arian Firmansyah; Dirvi Surya Abbas
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 21 No 2 (2025): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v21i2.1082

Abstract

One moderating component in this study is government-owned businesses. The relationship between intellectual capital (VAICTM: added value of human capital, added value of capital used, and added value of structural capital), diversification strategy (Hierschman Herfindah Index), and firm value (Tobin's Q) is examined in this study. Companies listed between 2013 and 2017 on the Indonesia Stock Exchange (BEI) are the subject of this study. 59 businesses were chosen as samples for this study using the purposive sampling technique. Multiple linear regression and traditional assumption tests were used to analyze the regression data. Research indicates that intellectual resources have a greater impact on firm value than diversification and tax planning techniques. Tax preparation and diversification tactics may have an impact on a company's worth.
Co-Authors Abbas, Dirvi Surya Aisyah Rahmawati Anif Yanuar Chantika Nurfitriani Faiz Dzikrullah Renita Yulian Selvy Aprilianti Siti Nursiah