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All Journal DEVOSI International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Abdi Masyarakat Multidisiplin Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS JAATB Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Lembah Dewi Andini
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Religion Economics, Econometrics & Finance Education Social Sciences

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Analysis of Inventory Calculation Between the Just In Time Method and the Economic Order Quantity Method at PT. Ohtomi Indonesia: Just In Time Method and the Economic Order Quantity Method at PT. Ohtomi Indonesia Winda Natalia Pardede; Lembah Dewi Andini; Diana Airawaty; Sistya Rachmawati
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 1 (2025): September 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.695

Abstract

At company PT. Ohtomi, there is a discrepancy between theory and practice in the application of inventory control methods. Theoretically, the Just In Time (JIT) method should be able to reduce storage costs since the company does not need to maintain large stock. However, field data shows that inventory costs under the JIT method are actually higher compared to the Economic Order Quantity (EOQ) method.
THE INFLUENCE OF TAXPAYER AWARENESS, TAX SOCIALIZATION, AND E-FILING IMPLEMENTATION ON INDIVIDUAL TAXPAYER COMPLIANCE WITH TAX SANCTIONS AS MODERATION ON TAXPAYERS REGISTERED AT THE PRATAMA TAX SERVICE OFFICE IN BEKASI Lembah Dewi Andini; Sofia Maulida; Diva Ainiatun Nahlah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study focuses on the level of taxpayer compliance. It aims to obtain empirical evidence on the influence of taxpayer awareness, tax socialization, and E-filing on taxpayer compliance with tax sanctions, with E-filing as a moderating variable. This study uses a quantitative research design. This research was conducted using a questionnaire distributed to all taxpayers in Bekasi City; 180 questionnaires were distributed via WhatsApp. Each questionnaire distributed contains 22 items for taxpayers to answer. To obtain the results of this study, the researcher used PLS-SEM version 3.0. This study found that taxpayer awareness and the implementation of E-filing had a positive and significant effect on taxpayer compliance, whereas tax socialization had a positive but nonsignificant effect. Tax sanctions are unable to moderate the influence of taxpayer awareness and tax socialization on taxpayer compliance, whereas they can moderate the effect of E-filing implementation on taxpayer compliance. In addition, there are several differences with previous research. Among them are the variables used and the research site location.
Co-Authors Bimo Agusty Diana Airawaty Diva Ainiatun Nahlah Eddy Setyanto epergamus simarmata Faisal, Yusuf Fatah Ladava Cahya Agung Fransiska Olga Ajim Hana Simamora Hidayat, R Taufik Keri Boru Hotang Mohammad Derry Yalbuk Ramadhan Muhammad Azzaki R. Taufik Hidayat Reiza Basariadi Ryan Handika Purba Sabam Hutajulu Searly Alviola Sistya Rachmawati Sofia Maulida Winda Natalia Pardede