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All Journal Britain International of Humanities and Social Sciences (BIoHS) Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Cerdika: Jurnal Ilmiah Indonesia ADM : Jurnal Abdi Dosen dan Mahasiswa International Journal of Economics and Management Research
Rinni Indriyani
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : International Journal of Economics and Management Research

 1 
An Internal Control Analysis of Credit Sales at Imported Meat Distributors in Cirebon Regency Muhamad Aizzudin; Rinni Indriyani; Fitriya Sari
International Journal of Economics and Management Research Vol. 3 No. 3 (2024): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i3.526

Abstract

This study analyzes the effectiveness of internal control over credit sales at an imported meat distributor in Cirebon, Indonesia, using the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework. The research aims to identify weaknesses in the current system and propose implementable solutions. Data were collected through field observations, interviews, and documentation analysis. The findings reveal that the company’s internal control does not yet align fully with the five COSO components—control environment, risk assessment, control activities, information and communication, and monitoring. Key issues include role overlaps, lack of formal credit policies, weak coordination, and informal communication methods. The absence of routine risk evaluations and inadequate credit monitoring further exacerbate inefficiencies. The study recommends organizational restructuring, development of a formal credit evaluation system, integration of a real-time accounting application, and the assignment of specialized staff for credit collection. These strategies are expected to strengthen internal control, reduce the risk of bad debts, and improve financial performance.
The Influence of Tax Understanding, Service Quality, and Tax Sanctions on the Compliance of Land and Building Tax (PBB-P2) Taxpayers in Cirebon Regency Safitri Ratna Komala; Rinni Indriyani; Fitriya Sari
International Journal of Economics and Management Research Vol. 3 No. 3 (2024): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i3.527

Abstract

This study aims to analyze the influence of taxpayer understanding, service quality, and tax sanctions on taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2) in Cirebon Regency. A quantitative approach was employed through a survey method by distributing questionnaires to 100 individual taxpayers. The data were analyzed using validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that, both partially and simultaneously, all three independent variables have a positive and significant effect on taxpayer compliance. A good understanding of taxation, high-quality fiscal services, and the implementation of fair and firm tax sanctions enhance public awareness and compliance in fulfilling tax obligations. The coefficient of determination (Adjusted R²) value of 0.726 suggests that these three variables explain 72.6% of the variation in taxpayer compliance, while the remaining 27.4% is influenced by other variables outside the scope of this study. These findings offer practical implications for local governments and tax authorities to continuously improve tax education, public services, and consistent law enforcement to optimize regional tax revenue.
Co-Authors Al Kholvi, Muhamad Fatiqh Fathan, Rayhan Fitriya Sari Fitriya Sari Harry Safari Margapradja Itat Tatmimah M Djajuli Mohamad Djadjuli Mohamad Djadjuli Muhamad Aizzudin Muhamad Ibnu Fadhilah Muzayyanah Muzayyanah Muzayyanah Nur Halimahtusyahdiyah Safitri Ratna Komala Surono