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All Journal Jurnal Reviu Akuntansi dan Keuangan MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Minds: Manajemen Ide dan Inspirasi The International Journal of Accounting and Business Society Jurnal Ilmiah Ekonomi Islam Economica: Jurnal Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Owner : Riset dan Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Manajemen Strategi dan Aplikasi Bisnis Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi @is The Best [Accounting Information System & Information Technology Business Enterprise] AKURASI: Jurnal Riset Akuntansi dan Keuangan SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Journal of Economics and Business Aseanomics Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JURNAL AKUNTANSI Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Kordinat : Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Jurnal Akuntansi dan Governance International Journal of Social Science Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi juremi: jurnal riset ekonomi Journal of Financial and Behavioural Accounting Akuntansi'45 Sustainable : Jurnal Akuntansi EKONOMIKA45 Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi dan Ekonomi Bisnis Indonesian Journal of Business, Accounting and Management PROGRESIF DINAMIKA ILMU: Jurnal Pendidikan Jurnal Riset Perbankan, Manajemen dan Akuntansi Publikasi Riset Mahasiswa Akuntansi Media Bina Ilmiah Jurnal Riset Manajemen dan Bisnis Journal of Accounting, Management and Economics Research Journal of Artificial Intelligence and Digital Business Balance : Media Informasi Akuntansi dan Keuangan ELIGIBLE : Journal of Social Sciences Research of Accounting and Governance AMMA : Jurnal Pengabdian Masyarakat Research of Finance and Banking Entrepreneurship and Community Development Jurnal Akuntansi dan Keuangan Islam (JAKIs) Jurnal Accounting Information System (AIMS) Advances: Jurnal Ekonomi & Bisnis Taxation and Public Finance Economics & Islamic Finance Journal Akurasi Atestasi : Jurnal Ilmiah Akuntansi Journal of Business and Information System
Rimi Gusliana Mais
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Other

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ANALISA PENERAPAN ACTIVITY BASED COSTING DIBANDINGKAN DENGAN STANDAR COSTING DALAM PENYUSUNAN ANGGARAN BIAYA KAMAR RAWAT INAP PADA RUMAH SAKIT XYZ Sukamto, Sukamto; Rimi Gusliana Mais
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 1: Juli 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i1.10700

Abstract

This study discusses the problems in preparing the budget for inpatient room costs at XYZ Hospital, which currently still uses standard costing in its calculations. By using the standard costing method, the calculation of the budget is considered to use the same allocation for all inpatient classes, even though each inpatient class has different specifications. This calculation causes the preparation of the budget to be biased and less precise. Because of this condition, the researcher tried to use activity based costing in preparing the budget for inpatient rooms. The purpose of this study is to provide an overview of the benefits of implementing activity based costing in preparing the budget for inpatient rooms. This study uses a qualitative method, using data obtained from XYZ Hospital, analysis and observation and interviews
Studi Kualitatif Mengenai Pengetahuan Perpajakan dan Kepatuhan Wajib Pajak Pengusaha E-Commerce Jihan Alfadila; Hotmavica Natalia; Iswandi; Rimi Gusliana Mais; Uun Sunarsih
Journal of Economics and Business Aseanomics Vol. 9 No. 1 (2024): JANUARI-JUNI 2024
Publisher : Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeba.v9i1.5564

Abstract

This research aims to determine the perceptions of e-commerce entrepreneurs regarding tax obligations. This research uses qualitative methods with an interpretive paradigm in order to explain social world phenomena from the perspective of e-commerce entrepreneurs. The research subjects are e-commerce entrepreneurs with gross turnover of between IDR 500 million and IDR 4.8 billion per year. The results of this research indicate that business actors are aware of taxes but do not have sufficient understanding to fulfill their tax obligations, so they tend to prefer to hand it over to employees who have a tax background. Three participants met all the criteria for compliant taxpayers. The other two participants did not carry out most of their tax obligations, which will result in tax arrears in the future.
The impact of stakeholder pressure on sustainability reporting Ardheta, Preztika Ayu; Mustika, Maya; Mais, Rimi Gusliana; Safitri, Adelia
Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i1.33

Abstract

This study examines the impact of stakeholder pressure on sustainability reporting disclosure, focusing on three types of pressure: consumer pressure, employee pressure, and environmental pressure. The research objects are companies participating in ASSRAT from 2019 to 2022 and listed on the Indonesia Stock Exchange. This quantitative study employs a purposive sampling technique, resulting in a sample of 28 companies. The data used are secondary data obtained from the company’s official websites or the Indonesia Stock Exchange in the form of sustainability reports. Data analysis was conducted using multiple linear regression with the assistance of the EViews 10 software. The results indicate that consumer and employee pressure does not significantly affect sustainability reporting disclosure, while environmental pressure has a positive effect. Stakeholders tend to pressure companies to ensure their needs and objectives are addressed. Companies should remain transparent, particularly in economic, environmental, and social aspects. By disclosing comprehensive information in the sustainability report, companies demonstrate their commitment to transparency and maintaining strong relationships with stakeholders.
Peran Digitalisasi Dalam Pencegahan Fraud: Studi Pada Bpjs Rumah Sakit Swasta Pranggoro, Kukuh; Okta, Agatha Danar Kristia; Wastuaji, Agung; Mais, Rimi Gusliana; Sunarsih, Uun
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.666

Abstract

Penelitian ini bertujuan untuk menganalisis peran digitalisasi dalam pencegahan fraud pada proses klaim BPJS Kesehatan di rumah sakit swasta. Fraud dalam layanan kesehatan, khususnya dalam sistem klaim BPJS, kerap terjadi melalui praktik seperti upcoding, yaitu pengisian kode diagnosis atau tindakan medis secara berlebihan guna meningkatkan pembayaran klaim. Studi ini menggunakan pendekatan kualitatif naratif melalui wawancara mendalam dengan pihak-pihak yang terlibat dalam proses klaim, seperti kepala unit casemix, coder, dan staf pemberkasan. Hasil penelitian menunjukkan bahwa digitalisasi, melalui sistem INA-CBG’s, rekam medis elektronik (RME), dan verifikasi identitas pasien berbasis e-KTP, memiliki peran penting dalam mendeteksi anomali dan meningkatkan akuntabilitas proses klaim. Namun, tantangan seperti keterbatasan infrastruktur teknologi, kurangnya pelatihan SDM, dan lemahnya pengawasan internal masih menjadi hambatan signifikan dalam pencegahan fraud. Oleh karena itu, sinergi antara BPJS Kesehatan, rumah sakit, dan pemangku kepentingan lainnya sangat diperlukan untuk mengoptimalkan implementasi sistem digital yang transparan dan efektif dalam mengurangi risiko fraud.
Penerapan Transaksi Uang Elektronik Dalam Meningkatkan Penerimaan Pajak Di Indonesia Hasan, Hasan; Fajriati, Feti; Kuncoro, David Sri; Sunarsih, Uun; Mais, Rimi Gusliana
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.667

Abstract

Perkembangan teknologi digital telah mengubah sistem transaksi keuangan, termasuk dalam aspek perpajakan. Penerapan transaksi uang elektronik menjadi salah satu inovasi dalam meningkatkan efisiensi dan efektivitas penerimaan pajak di Indonesia. Penelitian ini bertujuan untuk menganalisis dampak penggunaan uang elektronik terhadap peningkatan penerimaan pajak serta tantangan dalam implementasinya. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi kasus pada beberapa instansi perpajakan dan platform Fintech yang telah berkolaborasi dengan pemerintah dalam sistem pembayaran pajak elektronik. Hasil penelitian menunjukkan bahwa penggunaan uang elektronik berkontribusi dalam meningkatkan kepatuhan wajib pajak, mempercepat proses pembayaran pajak, serta meminimalisasi potensi penghindaran pajak. Selain itu, sistem ini juga mengurangi biaya administrasi perpajakan dan memperluas basis pajak, terutama di sektor ekonomi digital. Namun, terdapat beberapa tantangan yang masih perlu diatasi, seperti rendahnya literasi digital, keterbatasan infrastruktur teknologi di daerah terpencil, serta perlindungan data dan regulasi yang masih berkembang. Oleh karena itu, kolaborasi antara pemerintah, platform Fintech, dan wajib pajak perlu terus diperkuat guna memastikan optimalisasi penerapan transaksi uang elektronik dalam sistem perpajakan di Indonesia.
Memulai Usaha dari Rumah Merliyana; Saefurahman, Asep; Hendrawati; Chandra, Rama; Burda, Agustian; Mais, Rimi Gusliana
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol. 5 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v5i2.228

Abstract

This community service activity aims to enhance the entrepreneurial knowledge and skills of housewives in RT 03 RW 010, Puri Bukit Depok housing area, in starting home-based businesses. Using an educational and participatory approach, the program focuses on empowering household-based economic activities by leveraging local potential and simple technology. The program was carried out through presentations, group discussions, and hands-on practices related to basic entrepreneurship, identifying business opportunities, and product marketing strategies using social media. The results show high enthusiasm among participants, improved understanding of entrepreneurship, and initial planning of home businesses aligned with their individual skills and conditions. This activity is expected to serve as a sustainable starting point in developing micro-entrepreneurs among housewives.
Analisis Modernisasi Sistem Administrasi Perpajakan dalam Meningkatkan Kepatuhan Wajib Pajak: Studi Literatur Review Rizky Eka Hamidullah; Kirioma, Rosalinda; Uun Sunarsih; Rimi Gusliana Mais
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 4 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i4.26407

Abstract

Penelitian ini bertujuan untuk menilai peranan dari penerapan modernisasi sistem administrasi perpajakan dengan kepatuhan wajib pajak. Seiring dengan perkembangan zaman teknologi & penetrasi terhadap internet yang semakin meningkat, hal tersebut dimanfaatkan oleh Direktorat Jenderal Pajak dalam membuat sistem modernisasi administrasi perpajakan seperti E-Bupot Unifikasi & E-Filing. Fenomena menarik muncul dimana berdasarkan data kepatuhan wajib pajak tahun 2024 yang dimiliki Direktorat Jenderal Pajak pada realisasi wajib pajak yang sudah melaporkan SPT sebesar 16,4 juta. Sedangkan, untuk target kepatuhan wajib pajak yang dimiliki sebesar 16.04 juta dari 19,2 juta yang wajib menyampaikan SPT Tahunan. Besaran kepatuhan formal sebesar 85%, Meskipun tingkat kepatuhan tumbuh & sudah mencapai target, namun rasio kepatuhan pajak formal pada tahun 2024 menurun dari tahun sebelumnya (tahun 2023 sebesar 88%). Oleh karena itu, penerapan E-Bupot Unifikasi sebagai hasil dari modernisasi sistem administrasi perpajakan dengan kepatuhan wajib pajak ini menjadi topik yang relevan untuk diteliti. Metode penelitian yang digunakan adalah studi literatur dengan pendekatan study literature review (SLR) dengan data sekunder yang berasal dari data kepatuhan wajib pajak DJP Tahun 2024. Berdasarkan beberapa teori & literatur yang dijabarkan, penelitian ini memberikan argumen bahwa penerapan modernisasi sistem administrasi perpajakan yang memiliki peranan penting pada kepatuhan wajib pajak. Hasil penelitian ini menunjukkan berdasarkan beberapa penelitian terdahulu bahwa modernisasi sistem administrasi perpajakan memiliki pengaruh atau peranan dalam meningkatkan kepatuhan wajib pajak.
Perbandingan Penerapan PSAK 210 Perusahaan Penerbangan BUMN dan Swasta di Indonesia Tahun 2021-2024 Juliono, Sigit; Mais, Rimi Gusliana
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 9 No 2 (2025): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v9i2.208

Abstract

This study aims to analyze and compare the application of the Financial Accounting Standard (PSAK) 8 (now known as PSAK 210) regarding events after the reporting period in state-owned and private airline companies in Indonesia during the 2021–2024 period. The primary focus is on the classification of adjusting and non-adjusting events, the quality of disclosures, and the level of compliance with the standards. This study uses a descriptive-qualitative approach with content analysis of the financial reports of PT Garuda Indonesia (Persero) Tbk as a representation of state-owned enterprises (SOEs) and PT AirAsia Indonesia Tbk as a private company. The results show that Garuda Indonesia implemented PSAK 210 more openly and comprehensively compared to AirAsia Indonesia, which tended to be selective in its disclosures. These differences are influenced by ownership structure, regulatory pressure, and public accountability demands. This research contributes to understanding accounting practices in crisis situations and suggests the need for more detailed disclosure guidelines, especially for strategic sectors such as the aviation industry.
TRANSFER PRICING DAN PROFITABILITAS: STRATEGI TERSEMBUNYI DIBALIK PENGHINDARAN PAJAK DI INDONESIA Stefani Darmawan; Rimi Gusliana Mais
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 2: September 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i2.11131

Abstract

This study analyze the influence of transfer pricing implementation and profitability on tax avoidance practices conducted by multinational companies in Indonesia. Using a qualitative descriptive analytical approach, this research involved finance directors, tax managers, Directorate General of Taxation officials, and tax consultants as informants. Data were collected through in-depth interviews, observations, and documentation analysis over eight months in Jakarta, Surabaya, and Medan. Results indicate that 85% of multinational companies utilize transfer pricing schemes as global tax optimization instruments through comparable uncontrolled price and transactional net margin methods. Companies with high profitability levels (ROA >15%, ROE >20%, profit margin >25%) demonstrate more aggressive tendencies toward tax avoidance through transfer price manipulation, excessive management fees, and intercompany financing. These practices result in potential tax revenue losses of 25-40% from total corporate income tax that should be paid. The effectiveness of Indonesia's transfer pricing regulations remains suboptimal due to limited human resources and multinational transaction complexity. The study recommends strengthening DGT human resource capacity, improving regulatory frameworks, developing integrated information systems, and enhancing international collaboration to increase transfer pricing supervision effectiveness in Indonesia.
Al-Qur’an dan Pengusaha Muslim: Karakter Ir. Sholah Al Athiyah Munir, Munir; Mais, Rimi Gusliana; Fachri, Muhammad Ridwan
Kordinat: Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Vol.23 No.1 (2024): Jurnal Komunikasi antar Perguruan Tinggi Agama Islam
Publisher : Kopertais Wilayah I DKI Jakarta dan Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/kordinat.v23i1.34910

Abstract

The purpose of this article is to analyze the behavior of a successful entrepreneur named Ir. Sholah Al Athiyah is based on the teachings of the Koran and to fill the void in Muslim entrepreneurship literature and to reveal new findings that have not been explored by other researchers. Ir. Sholah Al Athiyah is an entrepreneur and businessman who lives in Egypt. The exact definition of the term entrepreneurship is still being discussed, so that research on entrepreneurship remains relevant. The source of discussion in this article is the Al-Qur'an, because the study provides a deeper understanding of the basic contents of the Al-Qur'an. Therefore, this article tries to answer the attitude of Ir. Sholah Al Athiyah in Islamic entrepreneurship based on the Koran. This research needs to be carried out considering that the current development of large corporations requires business research that comes directly from the Al-Qur’an as a reference and facts about Islamic figures. This research uses library research methods and examines relevant scientific articles as data sources. The results of this research contain several basic verses about entrepreneurship. This verse relates to the attitude of business actors when running a business. Lastly, the concept of Islamic entrepreneurship would be very suitable to be applied because it contains two meanings Hablumminannas and Hablumminallah, as is the attitude of Ir. Sholah Al Athiyah who always adheres to the values of the verses of the Koran and makes Allah SWT the main investor.
Co-Authors Abdul Kadir Abu Abu, Abdul Kadir Achmad Jaelani Achmad, Aisah Achmadi Achmadi Adie Tirtakusuma Aeniyatul Muhaqiyah Agita Prima Istiqorul Agus Prasetyo Agus Prasetyo Ainun Komala Indah Ainun Komala Indah Aji Dedi Mulawarman Aldina, Nabiilah Alifiani, Tika Almurni, Siti Anggi Windu Safitri Ani Cahyadi Anisa Dwi Nurfajriah Anisya Dwi Fazriani Annurria, Wanti Anselmus Rufus Kodu Apandi, Sukma Aski Khoirunnisa Aulia Fuad Rahman Banowati, Anggun Putri Burda, Agustian Chandra, Rama Dahlifah, Dahlifah Damayanti, Defi Danny Syachreza Dea Maharani Dean Salomo Kumenaung Destiana, Aulia Destiana Desy Amaliati Setiawan Dewi Patmaningsih Dewi, Chintania Eka P Dhewi, Deasyanti Aryani Dika Fuji Okta Dwi Tiara Putri Edy Sarwono Eko Ganis Sukoharsono Elin Tri Budiyani Engkur Engkur Erita Oktasari Fachri, Muhammad Ridwan Fadlan Nuari Fajriana Ramadhanty Fajriati, Feti Fanisyah Maliki Faruqi, Faris Fathurrochman, Galih Fatiria, Mia Firman Hidayat Fitri Marlistiara Sutra Fransiska Aprilia Gatot Prabantoro Gustiawan, Deni Guvra, Hanifah Ellia Handoko Sakti, Sri Harimurti Wulandjani Harry Indradjit Soeharjono Hasan Hasan Hastuti, Dian Dwi Hasugian, Hotbin Hayuningtyas, Roro Hendra, Lim Hendrawati Hendryadi Hendryadi Henny Rahayu Heri Heri, Heri Hotbin Hasugian Hotmavica Natalia Iman S. Suriawinata Iman Sofian Suriawinata Imelda Aprileny Indah, Ainun Komala Iswandi Jihan Alfadila Joko Bagio Santoso Juliono, Sigit Kawung, Goerge M.V. khusnul khotimah Kirioma, Rosalinda Kuncoro, David Sri Kurniawan, Rachmad Risqy Kusnoto, Margi Astatanu Lestari Lestari Lini Palindri Lubis, Mita Fatimah Maliki, Fanisyah Maserih Maserih Maulina, Azka Maya Mustika Maya Mustika Megayani Megayani Megayani, Megayani Merliyana Muhammad Anhar muhammad fikri Muhammad Ikhsan Mulyati, Ade Munir Munir , Munir Munir Munir Munir Munir, Munir Muslim Muslim Mustika, Maya Nabila Lutfiah Nuha Nawasiah, Nana Nelli Novyarni Nia Agusetiani Nia Sulfiani Nuari, Fadlan Nuning Lufiani Nurafifah, Nurul Nurani, Nita Nursanita, Nursanita NURUL AZIZAH NURUL HIDAYAH Nuryasa Nuryasa Nuryati, Tutty Okta, Agatha Danar Kristia Oktasari, Erita Panjaitan, Sanni Fia Defela Prabantoro, Gatot Pranggoro, Kukuh Preztika Ayu Ardheta Preztika Ayu Ardheta Prihatna, Nandang Purbojati, Nurrakhman Rahmat, Nur Ridwan Maronrong Ririn Widyastuti Wulaningsih Rizky Eka Hamidullah Roberto Josua F Hasibuan Roberto Josua Fermadius Hasibuan Rommel Togatorop Romsiyatul Afifah Roviah, Roviah Rumondang, Ester Saefurahman, Asep Safitri, Adelia Safitri, Raisa Arifahani Saiful Muchlis Saiful Muchlis Saiful Muchlis Saiful Muchlis Saiful Muchlis, Saiful Sakti, Sri Handoko Salsabila, Nadia Salsabila, Thoriqoh Saputra, Pandu Perdana Saputri, Mutiara Indah Sarah, Naomi Christine Sari, Hastuti Indra Sari, Nurul Indah Sintawati, Sri Siti Nafisah Siwu, Hanly F.J Soetjiati Soetjiati Sovitriana, Rilla Sri Handoko Sakti Stefani Darmawan Sugiono, Edi Sukamto Sukamto Sumitro Sumitro Supriadi Thalib Suryadi, Arief Syafrinaldi, Zidan Timothy Tanujaya Tuti Alawiyah Uun Sunarsih Wahyudin Halim Wahyuni, Sinta Sri Wastuaji, Agung Winda Wulandari Winda Wulandari, Winda Wiwiek Rabiatul Adawiyah Wulansari, Siti Sarah Zainal Abidin Zainal Abidin Zainal Abidin