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Employee Wellbeing: Analysis Work Life Balance, Resilience, Psychological Structure and Organizational Culture Hari Safariningsih, Ratna Tri; Soehaditama, Josua Panatap; Arini, Dewi Ulfah; Zen, Agustian; ````````Pramukty, Rachmat `
International Journal of Applied Research and Sustainable Sciences Vol. 2 No. 2 (2024): February 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijarss.v2i2.1309

Abstract

This article specifically aims to present in-depth insights into how organizational culture, work life balance, resilience, Psychological Structure and Organizational Culture and Employee Wellbeing are applied in organizations derived from literature. The method used is qualitative by reviewing papers related to variables that exist for the duration of this paper within eight years. The presentation is related to the paper with the variables in this paper by seeing whether there have been findings in the application paper regarding the variables in this variable. The analysis highlights the pivotal roles of Work Life Balance, Resilience, Psychological Structure, and Organizational Culture in shaping Employee Wellbeing. A holistic approach that recognizes the interconnectedness of these factors is essential for creating a workplace that prioritizes and enhances overall employee wellbeing. Prioritizing these aspects not only benefits employee wellbeing but also contributes to increased productivity, retention, and a positive organizational reputation. Regular evaluation and adaptation are crucial for sustained positive impacts.
SIWAKOT APPLICATION: REVOLUTIONIZING TOURISM REVENUE IN BEKASI Pramukty, Rachmat; Yulaeli, Tri; Arumi, Mira
JRAK Vol 16 No 1 (2024): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i1.12413

Abstract

The research evaluated the effectiveness of the City Tourism Information System (SIWAKOT) in boosting Bekasi City's Regional Original Revenue (PAD) through tourism. It analyzed SIWAKOT's impact on revenue generation and its role in the development of the tourism sector. Methodologically, it employed primary data analysis, stakeholder interviews and surveys focused on Bekasi tourism. The findings indicated that SIWAKOT enhanced tourism information management, expanded promotional reach, and improved tourist experiences, therefore, increasing visitor numbers and economic activities. The research suggested implementing SIWAKOT or similar strategies to leverage Bekasi’s tourism potential for revenue growth. It has contributed to innovative PAD augmentation strategies, emphasizing SIWAKOT's transformative potential and the importance of utilizing tourism resources for sustainable revenue enhancement in Bekasi.
Supervision Of Bonded Area Facility Policies For Importers At The Bekasi Customs And Excise Intermediate Type A Supervision And Service Office For 2018-2019 Pramukty, Rachmat; Harjo, Dwikora; Yulaeli, Tri; Titik Wiyani, Natalia; Adharyanto, Alpandi
International Journal of Educational Research & Social Sciences Vol. 3 No. 5 (2022): October 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i5.519

Abstract

One particular phenomenon in this research is that the Bonded Zone facility policy has its own appeal in the producers' eyes on an export basis. Consequently, judging from the large number of Bonded Zone scattered throughout Bekasi City, it becomes a significant obstacle for the supervisory duty’s implementation. The number of personnel within the Directorate General of Customs and Excise (DJBC) is inadequate, which in turn, causes the practice of misusing DJBC's superior facilities is easier to do. This study aims to determine and analyze the Bonded Zone facility policy supervision for importers at the supervision and Service Office for Customs and Excise in Type A of Bekasi Customs and Excise and the constrictions and efforts in the supervision process. The research method employed was descriptive research with a qualitative approach. Meanwhile, the data analysis method implemented was qualitative data analysis. The results of this study indicated that the policy supervision of Bonded Zone facility for importers at KPPBC TMP A Bekasi has been going well on each year. However, it has not been optimally implemented. It is indicated by the findings from the inspection results and action carried out by KPPBC TMP A Bekasi. In implementing the bonded area facility policy supervision, KPPBC TMP A Bekasi tackled various obstacles, nearly data retrieval problems on the CEISA TPB application, the unmatched company IT Inventory to what was reported, and the insufficient number of personnel in the supervisory unit.
Literature Review of Analysis of The Reputation of Public Accounting Firms as Influenced by The Quality of Audit Results, Ethics, Integrity, and Auditor Experience Nanditya Andini; Cris Kuntadi; Rachmat Pramukty
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2025): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, April 2025
Publisher : Sean Institute

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

Abstract

Literature Review article Analyzing the Reputation of Public Accounting Firms Affected by the Quality of Audit Results, Ethics, Integrity, and Audit Experience is a scientific article that builds research hypotheses between variables used in further research. The method of writing this Literature Review article is to use the library research method, which is sourced from online media such as Google Scholar and other academic online media. The results of this literature review article are: 1) The Quality of Audit Results affects the Reputation of the Public Accounting Firm; 2) Ethics affects the reputation of the Public Accounting Firm; 3) Integrity affects the reputation of the Public Accounting Firm; and 4) Auditor experience affects the reputation of the Public Accounting Firm.
Literature Review of Capital Intensity , Leverage , and Liquidity With Profitability as Moderating Variables on Tax Aggressiveness Cris Kuntadi; Syahdilla Aulia Rahman; Rachmat Pramukty
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2025): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, April 2025
Publisher : Sean Institute

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

Abstract

Taxes have long been one of the requirements for realizing national development. From these taxes, facilities, means, and other objects are built as access to facilitate sustainable economic development. The results obtained from taxes will be used as well as possible for the welfare of the people. Tax revenues can run optimally if all people pay taxes. However, in reality there are many factors that motivate someone to understand their obligations in paying taxes. The purpose of writing this article is to analyze and examine the effect of capital intensity, leverage, and liquidity on tax aggressiveness with profitability as a moderating variable . The method used in this literature review is the library research method sourced from online media such as Google Scholar, Mendeley, and literature studies. The results obtained from this literature review article are: 1) capital intensity has a positive effect on tax aggressiveness. 2) leverage has a positive effect on tax aggressiveness. 3) liquidity has a negative effect on tax aggressiveness; 4) profitability can moderate the effect of capital intensity, leverage, and liquidity on tax aggressiveness.
Demand Elasticity and Distribution Impact: Simulation of the Impact of Paid Plastic Bag Taxes on Urban Consumption Patterns Saputra, Komang Adi Kurniawan; Pramukty, Rachmat
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1827

Abstract

This study analyzes the demand elasticity and distributional impact of a paid plastic bag policy as an environmental tax instrument in urban Indonesia. Using a qualitative approach through multiple case studies, data were obtained from in-depth interviews, policy document analysis, and limited observations. The results indicate that consumer responses to this policy are uneven. Modern retail consumers exhibit relatively high demand elasticity, with a significant decrease in plastic bag use, while in traditional markets and low-income groups, demand tends to be inelastic due to social norms, business competition, and limited alternatives. From a distributional perspective, the policy has the potential to have regressive impacts if a compensation mechanism and the provision of affordable alternatives do not accompany it. Furthermore, there is a gap between policy design and implementation capacity at the regional level, leading to apparent compliance and variation in implementation. These findings confirm that the effectiveness of environmental taxes is influenced by institutional, equity, and behavioral factors, necessitating a more contextual and equitable policy design.
Strategi Percepatan Penyerapan Anggaran Pemerintah Daerah di Indonesia : Review Literatur dan Rekomendasi Idel Eprianto; Rachmat Pramukty
Jurnal Greenation Ilmu Akuntansi Vol. 3 No. 4 (2025): (JGIA) Jurnal Greenation Ilmu Akuntansi (November 2025 - Januari 2026)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v3i4.597

Abstract

Penyerapan Anggaran Pendapatan dan Belanja Daerah (APBD) kerap tidak merata sepanjang tahun, dengan realisasi rendah pada triwulan awal dan menumpuk pada triwulan akhir, yang berisiko menurunkan kualitas belanja karena pekerjaan dikejar waktu. Kajian ini bertujuan memetakan faktor penghambat penyerapan anggaran pemerintah daerah di Indonesia, mengelompokkan strategi percepatan yang paling sering direkomendasikan, serta merumuskan rekomendasi kebijakan yang feasible tanpa mengorbankan akuntabilitas dan kualitas output. Metode yang digunakan adalah review literatur terstruktur berorientasi systematic literature review sederhana, dengan pelaporan proses seleksi mengikuti prinsip PRISMA, serta sintesis temuan menggunakan narrative synthesis dan thematic analysis. Hasil sintesis menunjukkan hambatan utama bersifat end-to-end, meliputi perencanaan dan penganggaran yang belum siap eksekusi, pengadaan sebagai bottleneck terbesar, keterbatasan dan instabilitas SDM, proses administrasi berlapis, serta pengendalian risiko yang belum kuat. Strategi percepatan yang paling feasible menekankan penguncian kesiapan paket sejak awal, penguatan pengadaan melalui RUP dan pengaturan jadwal, pemanfaatan tender dini dengan rambu kepatuhan, monitoring berbasis data, serta penguatan peran APIP dan manajemen risiko dalam koridor regulasi terkait.  
The Influence of KAP Reputation, Ethics, Integrity, and Auditor Experience on Audit Quality (Case Study on Public Accounting Firms in Jakarta Area) Nanditya Andini; Cris Kuntadi; Rachmat Pramukty
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 3 No. 02 (2025): Vol. 3 No. 01 (2024): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/mar-ekonomi.v3i02.645

Abstract

The purpose of this study was to determine whether KAP reputation, ethics, integrity, and auditor experience affect audit quality at public accounting firms in the Jakarta area. The population in this study were auditors who worked at public accounting firms in the Jakarta area. The sampling technique used was purposive sampling method. The sample used in this study were auditors who worked at 8 public accounting firms in the Jakarta area with a total of 46 respondents. The data used in this study are primary data obtained from questionnaires distributed directly and sent via gform by researchers to auditors in KAP who have been sampled for research. The analysis method of this research uses the Statistical Package for Social Science (SPSS) software version 25. This hypothesis was tested using descriptive statistical analysis, classical assumption test, multiple linear regression analysis test, and hypothesis testing. The results of this study indicate that (1) KAP reputation has a positive effect on audit quality (2) ethics has no effect on audit quality (3) integrity has no effect on audit quality (4) auditor experience has a positivet effect on audit quality.
Pemahaman Akuntansi terhadap Kualitas Laporan Keuangan pada Kantor Sekretariat Organisasi Siswa Rachmat Pramukty; Cris Kuntadi
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 2 No. 5 (2025): Jurnal Manajemen, Akuntansi, dan Logistik ( JUMATI )
Publisher : Cipta Kind Publisher

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

Abstract

Tujuan penelitian ini adalah untuk mengevaluasi dampak pengetahuan akuntansi terhadap kinerja Kantor Sekretariat DI Organisasi Siswa. Populasi penelitian ini adalah pegawai kantor DI Organisasi Siswa. Pendekatan yang digunakan adalah purposive sampling, yaitu pemilihan 32 responden berdasarkan kriteria yang telah ditentukan. Data yang digunakan adalah data primer. Dengan bantuan perangkat lunak SPSS 23.0, regresi linier dasar adalah alat analisis yang digunakan. Berdasarkan hasil penelitian, kualitas laporan keuangan Kantor Sekretariat DI Organisasi Siswa dipengaruhi oleh variabel pemahaman akuntansi. Kualitas laporan keuangan lembaga meningkat seiring dengan tingkat pengetahuan lembaga tentang akuntansi pemerintahan.
Efektivitas Sistem Pajak Penghasilan Pribadi dalam Meningkatkan Pendapatan Negara Sri Wulandari; Rachmat Pramukty
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 2 No. 5 (2025): Jurnal Manajemen, Akuntansi, dan Logistik ( JUMATI )
Publisher : Cipta Kind Publisher

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Abstract

Pajak Penghasilan Pribadi (PPh) merupakan instrumen utama dalam mengumpulkan pendapatan negara. Penelitian ini bertujuan untuk mengevaluasi efektivitas sistem PPh dalam meningkatkan pendapatan negara dan menilai dampaknya terhadap keberlanjutan keuangan pemerintah. Artikel sering digunakan sebagai alat pemasaran untuk mempromosikan ide, produk, atau layanan tertentu. Tujuannya adalah meyakinkan pembaca untuk membeli atau mendukung sesuatu. Metodologi penulisan merujuk pada pendekatan atau cara yang digunakan oleh seorang penulis untuk menyusun, mengembangkan, dan menyajikan ide atau informasi dalam sebuah tulisan. Metodologi penulisan dapat bervariasi tergantung pada jenis tulisan, tujuan penulisan, dan audiens yang dituju
Co-Authors A'isyah Maratusholeha Achmad Fauzi Achmad, Fauzi Adawiyah, Rofiana Ade Armeita Adharyanto, Alpandi Adi Utama Adler Manurung Afifah Muannis Hanifah Afifah Rohmawati Agustina Yohana Simbolon Agustina, Irene Ahmad Nada Akmal Hidayatullah Al Fachri Nurfath Alif Fito Dermawan Alifia Rizky Zalfa Alvian Nurkhakim Alvina Renitha Chandra Amanda Nurmaulida Amelia, Saphira Ananda Intan Fadhilah Yahya Ananda Pravista Dewi Anggi Kirana Septiani Annisa Septi Rahayu Salsabila Annisa Septi Rahayu Salsabila Annisaa Nurrul Fasya Anyeu Riandini Arfian Arfian Ari Sulistyowati Arigawati, Desy Arini, Dewi Ulfah Arista, Dhea Arnoldy Arumi, Mira Aswanti Setyawati Aulia Rohman Malau Aureta Zhabila Eka Putri Bambang Karsono Bambang Rudiansah Bambang Rudiansyah Bangar Hasioan Sianipar, Panata Bekti Setiadi Bella Nugraheni Bella Nugraheni Belva Yulivio Estiawan Betris Kristin Sosor Ambar Wati Sitorus Bimo Yoeri Pasha Ramadhan Bimo Yoeri Pasya Ramadhan Birkham Pahmi Safaat Bunga Aprilia Salsabilla Anwar Bunga Manggala Suci Caroline, Evline Chindy Novayanti Rismauli Cris Kuntadi Cris Kuntadi Cut Zia Auralia Daffa Satrio Wibowo Damayanti, Erika Puspa Damayanti, Fedra Dani Pramesti Setiowati Denisa Ramadhanty Denya Saputri Dessy Ayu Wulandhari Devan Adika Prasetya Dewi Alfa Linda Dewi Puspaningtyas Faeni Dhea Arista Didi Rochyadi Mangkupradja Dina Juniarti Barokah Dina Juniarti Barokah Dirgantara, Febri Diva Nuraulya Diva Nuraulya Donald, Eriklex Dwi Renaldy Putra Enjelina, Widhya Nur Estu Kinasih Evline Caroline Fajar Wira Wardhana Fajar Wira Warhana Fanny Jie Kristin Faroman Syarief Fatikasari, Riska Fauzi Maulana Yusuf Fenny Zyahwa Fifi Nur Alfianti Firiyal Luthfi Syihab Firiyal Luthfi Syihab Fitri Dwi Rachmawati Fitri Nur Kaifa Fitri, Elsa Fitrie Handayani Gatot Efrianto Gustini Sianturi Hadita, Hadita Hamzah, Muhammad Ichwan Hanifah, Afifah Muannis Hapzi Hari Safariningsih, Ratna Tri Harjo, Dwikora Hasibuan, Febri D Heru Irianto Hesti Nur Rahmah Hilary, Rahmatika Fidela Ian Arbatona Idel Eprianto Idel Eprianto Irene Agustina Irham Wiryawan, Ananta Irham, Ananta Isnaeni Aisyah Istianingsih Istianingsih, Istianingsih Jasmine Jati Parasayu Josua Christian Marpaung Josua Panatap Soehaditama Junianti, Emmy Kardinah Indrianna Meutia Kevin Martinus Hia Khairunnisa, Nabilah Rafifah Kiran Maharani Komalasari, Ros Komang Adi Kurniawan Saputra Kristanti, Oktavilia Kristin, Fanny Jie Kukuh Bhagaskara Kuntandi, Cris Lala Intan Nurcahyani Lamria Indah Nainggolan Larasati, Hanum Lathifah Zahra,, Harsa Latipah, Siti Nur Lidia Margaretta Purba Limbong, Tania Elisabeth Lira Panduwaty Manarul Hidayat Manarul Hidayat Mangkupradja, Didi Rochyadi Martinus Hia, Kevin Marunda, Amor Marundha, Amor Meli Andriyani Muhamad Daffa Fairus Muhammad Hikam, Muhammad Muhammad Kamil Hafidzi Muhammad Rivki Adrian Muhammad Rivki Adrian Mulyadi Mulyadi Musdalifah, Hani Nabila Suci Ramadhani Nabila Syifaa Azzahra Suwandi Nabila Syifaa Azzahra Suwandi Nabilah Rafifah Khairunnisa Naili, Gifara Ismatun Nanditya Andini Natasya Arifa Salsabila Nella Ameliana Putri Nera Marinda Machdar Neyla Safitri Ninda Sherly Anggraini Ninda Sherly Anggraini Nirmala , Kesumah Novia Tatyana Salsabila Nur Alfriani Handayani Nur Laela Fitri Panata Bangar Hasioan Sianipar Primadi Candra Susanto Putri Maharani, Aprilia Putri, Tiara Eka Putri, Vidiyanna Rizal Raafi Catur Wahyudianto Rachma Syah Fitri Isnaini Raden Achmad Harianto Rahmadhani, Sherly Suci Ramadhani Nufitria Ramadhani Nurfitria Raya, Raja Amin Riska Dwi Nurcahyani Riska Fatikasari Rismauli, Chindy Novayanti Rofiana Adawiyah RR. Ella Evrita Hestiandari Saefani Nur Hanifah Safariningsih, Ratna Tri Hari Salsabila Putri Azzahra Salsabila, Novia Tatyana Salsadilla Salsadilla Salsadilla, Salsadilla Sari, Arfadlah Sari, Rina Harleyna Satrio Waliyudin Azhar Satriyo, Fadhilah Naufal Sekar Intan Octavianingrum Sela Dwi Putri Sembiring, Rinawati Septiani, Anggi Kirana Setiowati, Dani Pramesti Shalihah Dwi Adini Sianipar, Panata Bangar Hasioan Sifa Ulfa Ziah Silmi Kafah Aulia Simbolon, Agustina Yohana Siti Maisa Zahara Siti Rahmawati SRI WULANDARI Srimarta Siburian Suci, Bunga Manggala Sudarajat, Dinda Monica Lidiya SUGENG SUROSO, SUGENG Syafina Amira Putri Syafina Amira Putri Syahdilla Aulia Rahman Syahdilla Aulia Rahman Tania Elisabeth Limbong Theresia Septrina Tiara Eka Putri Tiara Elfranti Bolly, Giacinta Titik Wiyani, Natalia Tri Widyastuti Trisasmita, Rio Tsaqif, Raihan Abdul Tunida Aliyani Uci Rosalinda, Ursula uswatun khasanah Utamy, Dhea Putri Vella Dwi Anggraini Vera Rimbawani Sushanty Vina Hariyati Vyandha Angelisa Handina Wardhani Wastam Wahyu Hidayat Wenny Desty Febrian wibow, eka putri julianti Wibowo, Eka Putri Julianti Wirawan Widjanarko Wulandhari, Dessy Ayu Yudi Nurahim Yulaeli , Tri Yulaeli, Tri Yulia Wijayanti Yulia Wijayanti Yulianah Yulianah Yulianti Yuniar Rahmawati Yuniar Rahmawati, Yuniar Yuniati, Triana Yusef Wandy Zahara Tussoleha Rony Zen, Agustian Ziah, Sifa Ulfa