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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Gorontalo Accounting Journal JIKA: Jurnal Ilmu Keuangan dan Perbankan EDUKATIF : JURNAL ILMU PENDIDIKAN Jurnal Review Pendidikan dan Pengajaran (JRPP) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Sains dan Teknologi JURNAL DE JURE MUHAMMADIYAH CIREBON Jurnal Scientia JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Media Jurnal Informatika Jurnal Bina Bangsa Ekonomika Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Golden Ratio of Mapping Idea and Literature Format Golden Ratio of Finance Management Golden Ratio of Social Science and Education Golden Ratio of Auditing Research International Business and Accounting Research Journal Agrita Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Golden Ratio of Data in Summary Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Trending: Jurnal Manajemen dan Ekonomi Journal Economic Management and Business Nusantara Journal of Multidisciplinary Science Jurnal Ekonomi dan Pembangunan Indonesia Goodwood Akuntansi dan Auditing Reviu Jurnal Audit, Pajak, Akuntansi Publik Jurnal Riset Mahasiswa Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial AKRUAL : Jurnal Akuntansi dan Keuangan` Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Rachmat Agus Santoso
Sekolah Tinggi Ilmu Ekonomi STAN IM
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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ANALISIS AUDIT SYARIAH, AKUNTABILITAS DAN TRANSPARANSI PADA ORGANISASI PENGELOLA ZAKAT DALAM MEMAKSIMALKAN POTENSI ZAKAT Ghoriyyudin, Aghry; Fitriana, Fitriana; Santoso, Rachmat Agus; Devi, Rini Fitrianti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.455

Abstract

Indonesia has a majority Muslim population. This is a great potential especially for the Islamic and national economy, especially zakat. But unfortunately, the enormous potential of zakat still cannot be maximized. Of the total zakat potential of Rp. 327 trillion annually, only Rp. 40 trillion is realized. One of the factors is the low trust of muzakki to OPZ (Zakat Management Organization). To increase zakat revenue, it is necessary to take several strategic steps that can increase zakat revenue such as sharia audits, accountability and transparency carried out by OPZ. This research aims to find out and review previous research on the relationship between sharia audits, accountability and transparency in maximizing zakat potential. This research uses qualitative method with literature study approach which is to strengthen the argument with information collected from articles published in national journals. The researcher took 21 samples of sinta indexed articles sourced from google schoolar. This study found that based on the results of previous research mapping, many have proven that sharia audit, accountability and transparency of the Organization of Zakat Management (OPZ) have an impact on zakat revenue and have an important role in increasing public trust in OPZ. Out of 21 articles, there are only 2 articles that conclude accountability has no effect on public trust and interest in paying muzakki. Researchers hope that there will be further research that is more in-depth related to the potential of zakat that has not been maximized, because researchers use sample data that is still limited
PEMBERDAYAAN PEREMPUAN PAPUA UNTUK KEMAJUAN EKONOMI LOKAL Lena Ratu Ningsih Kowarin; Fitriana Fitriana; Rachmat Agus Santoso
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.625

Abstract

This research focuses on the Wamanggu market in Papua and the women's empowerment efforts in the vicinity, aiming to improve the progress of the local economy. The introduction explains that women's empowerment is the transformation of power relations in the family, society, market, and state. Women's empowerment is considered strategic to increase their role in development. In Papua, women face barriers such as gender inequality, local traditions, and social instability. Therefore, women's empowerment is not only achieving gender equality but also an integral strategy for the welfare of society. This study uses a qualitative approach with a case study method. Primary data was obtained through in-depth interviews with key informants, such as the Head of the Merauke Regency Bapenda and the Chairman of the Merauke Market Traders Association. Secondary data was obtained from literature studies and documents related to women's empowerment in the Warmanggu market. The results of the research are expected to provide an in-depth understanding of the role of women in the local economy, the obstacles faced, and the empowerment initiatives that already exist. The objectives of the research include analyzing the role of women, identifying obstacles, evaluating empowerment programs, and providing recommendations to improve women's empowerment in Papua. It is hoped that this research can make a positive contribution to local economic development, create an inclusive environment, and provide a gender perspective in sustainable development policies in Papua
Trends in Audit and Good Corporate Governance Research: A Bibliometric Analysis from 1994 to 2022 Based on Scopus Data Rachmat Agus Santoso
Golden Ratio of Data in Summary Vol. 2 No. 2 (2022): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v2i2.660

Abstract

In an increasingly complex era of globalization, the role of audit in supporting Good Corporate Governance (GCG) has become a central focus in the accounting and finance literature. The background of this research is based on the need to comprehensively understand the dynamics and developments in research related to audit and GCG, with the aim of identifying key themes, influential authors, and gaps in the existing literature. This study utilizes data from Scopus, covering 109 documents published between 1994 and 2022. Using a bibliometric approach, the study analyzes publication trends, citation rates, international collaborations, and the main themes emerging in the study of audit and GCG. The results indicate that themes such as corporate governance, earnings management, audit quality, and financial performance dominate the literature, with major contributions coming from countries like Indonesia, China, and the United Kingdom. Additionally, the study finds a decline in the relevance of certain themes, such as firm performance, highlighting the need for further research. The novelty of this research lies in identifying gaps and new research opportunities in underexplored niche themes, as well as revealing patterns of international collaboration that could enrich the literature in the future.
Pemetaan Bibliometrik terhadap Perkembangan Penelitian Kualitas Audit pada Scopus Menggunakan VOSviewer Gulo, Nurdelima; Nugraha, Ramlan Indra; Natasya, Anisha; Fitriana, Fitriana; Santoso, Rachmat Agus
EDUKATIF : JURNAL ILMU PENDIDIKAN Vol 6, No 6 (2024): December
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edukatif.v6i6.7814

Abstract

Laporan audit merupakan bagian penting dari laporan tahunan auditor yang menyatakan bahwa laporan keuangan telah disampaikan sesuai dengan Standar Akuntansi Keuangan Indonesia. Penelitian ini bertujuan untuk melakukan pemetaan bibliometric terhadap topik kualitas audit berdasarkan literature terindeks scopus menggunakan VOSviewer. Populasi dan sampel pada penelitian yaitu sampel acak sederhana (tanpa penggantian) untuk mengekstraksi 2.198 sampel berbeda dalam rentang ukuran sampel. Metode yang diterapkan dalam penelitian ini adalah deskriptif kumulatif yaitu memberikan penjelasan mendetail mengenai data-data yang tersedia. Penulis mengumpulkan data berupa penelitian-penelitian sebelumnya dari tahun 2019-2024 dengan kata kunci kualitas audit yang terdapat dalam jurnal scopus sebanyak 2.198 data bibliografi. Dilihat dari analisis sitasi menunjukan bahwa artikel dengan judul “The digital transformation of external audit and its impact on corporate governance” dikutif sebanyak 515 kali. Pada analisis visualisasi jaringan terdapat beberapa hubungan yang kuat dengan kata kunci “audit quality”, seperti “auditor liability” dan “audit market competition”. Pada visualisasi jaringan overlay terlihat “artificial intelligence", dan "data analytics", menyoroti minat yang semakin besar terhadap peran teknologi dalam audit quality. Pada visualisasi density, kepadatan tertinggi berfokus pada topik inti seperti “audit fees”, “earnings management”, dan “audit committees”.
Pengaruh Biaya Operasional Terhadap Laba Bersih Dina Fitriasari; Rivan Syamsurijal Biya; Dede Nuraeni; Rachmat Agus Santoso
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 2 (2024): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i2.128

Abstract

This research aims to obtain information regarding how much influence operational costs have on the amount of net profit obtained by a company and the author hopes that this research can provide benefits to the company's existence in order to maintain the continuity of a company's production process and provide motivation to become a better company. This research uses a descriptive-comparative research method with a qualitative approach. According to Adiputra et al., (2021) Descriptive research is research that aims to describe existing phenomena, namely natural phenomena or man-made phenomena, or that is used to analyze or describe the results of the subject, but is not intended to provide wider implications. Research using this method will determine significant relationships between the variables studied so that it will produce conclusions that clarify the picture of the object being studied. Conclusions based on the results of research analysis using descriptive-comparative research methods with a qualitative approach. It can be concluded that from the 15 articles used to explain that operational costs show a very significant and dominant influence on net profit. This can be identified from the 11 articles that use this component.
PENYUSUNAN ANGGARAN KOMPREHENSIF SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN LABA PADA PT SHINDO TIARA TUNGGAL Aryanto Aryanto; Fikky Sherlinadya; Neng Ima Rahmayanti; Rachmat Agus Santoso
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 2 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v5i2.3612

Abstract

This research was conducted at PT. Shindo Tiara Tunggal is a company engaged in thesnack food industry. The purpose of conducting this research is to find out and analyze thepreparation of the sales budget as a means of planning and controlling profits.The data usedwill be analyzed using qualitative methods, namely this research begins with data collection,observation and analysis of documents related to the object of research and ends with drawingconclusions. The data collection technique used is by interviewing and observing the company'sactivities.Based on the research conducted at the company, a problem was found, namely that itcould be seen that the control carried out by PT. Shindo Tiara Tunggal related to theoperational activity of selling snacks is not optimal, this is because the company does not yethave work standards or work targets which are manifested in the form of plans to prepare asales budget and costs related to operational sales of the company's products.
ANALISIS PENYUSUNAN ANGGARAN BIAYA OPERASIONAL CV. SUKSES BERSAMA Asih Nur’aidah; Nadya Ayu Puspita; Nisya Z Nurwulan Sari; Rachmat Agus Santoso
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 2 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v5i2.3625

Abstract

Budgeting is one way to reduce costs. With a budget, the company can control the company’s expenses. Budgeting for company expenses is an important aspect of a company’s efforts to reduce costs. To obtain good result from efforts to reduce costs, the budget preparation process must be carried out well. The aim of this research is to determine the extent to which the operational cost budget can help management in measuring the company’s operational cost. The analytical method used in this research is a qualitative descriptive method where the data collected is based on the results of interviews with respondents regarding the research and comparing it with theories and rules that are relevant to the research issue. The research results show that the budget is a limitation for budget users in proposing budget realization. With the preparation of a budget, budget users cannot be arbitrary in spending costs. Therefore, the budget really helps company management in measuring the efficiency of the company’s operational costs.
Analisis Kompetensi SDM Dan Independensi Audit Internal Terhadap Kualitas Laporan Audit Santoso, Rachmat Agus; Masitoh, Imas
Maksi Vol 1 No 1 (2022): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2022.1.1.1321

Abstract

Spesifikasi dan kualifikasi seorang auditor menjadi salah satu tolak ukur kualitas laporan audit dalam melakukan audit, Tujuan dari penelitian ini adalah mengukur sejauh mana kompetensi SDM dan sikap independensi auditor internal dalam melakukan pemeriksaan terhadap kualitas laporan audit. Jumlah Sampel dalam penelitian ini sebanyak 119 responden, metode yang digunakan deskriptif verifikatif, data kuesioner yang dikumpulkan teruji validitas dan realibilitasnya, diolah dengan menggunakan analisis regresi linear, korelasi Pearson, koefisien determinas dan uji t student serta uji f yang perhitungannya dilakukan menggunakan SPSS 20.Berdasarkan hasil uii analisis dari responden yang dilakukan pada PT Plasis Mitra Asia, terkait kondisi kompetensi SDM, independensi auditor Internal dan kualitas laporan audit dalam kategori sedang hingga tinggi, artinya kondisi secara keseluruhan talah melaksanakan sesuai kriterianya. Kompetensi SDM, independensi auditor internal dan kualitas laporan audit secara simultan mempunyai pengaruh yang kuat, hasilnya pun akan meningkat baik dan secara parsial berpengaruh signifikan terhadap kualitas laporan audit.
Analisis Pengaruh Biaya Promosi Terhadap Tingkat Laba Studi Kasus Dari Artikel Yang Dipublikasikan di Sinta Nur Salsa Auliya; Annisa Meliane; Nasywa Fauziyyah; Fauziah Anggraeni; Rachmat Agus Santoso
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.3299

Abstract

Promosi merupakan strategi pemasaran yang bertujuan untuk merangsang penjualan dan memperkuat citra merek perusahaan. Manajemen perusahaan harus terus meningkatkan strategi promosi guna mencapai target keuntungan sesuai dengan visi dan misi mereka, menjadikan upaya keras sebagai kunci kesuksesan dalam mencapai tujuan bisnis. Tujuan penelitian ini untuk menganalisa pengaruh biaya promosi terhadap laba berdasarkan artikel yang terindeks Sinta tahun 2017-2023. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Berdasarkan hasil analisis artikel yang telah dilakukan pada penelitian ini, terbukti bahwa biaya yang dialokasikan untuk promosi memiliki dampak yang signifikan terhadap laba perusahaan. Hal ini menunjukkan pentingnya pengelolaan dana promosi dengan bijak untuk mencapai hasil yang diinginkan dalam meningkatkan laba perusahaan.
Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Berdasarkan Literature Review Terindeks Sinta Tahun 2018-2023 Faisal Rahmat; Richi Guali Padang; Rachmat Agus Santoso; Fitriana Fitriana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3427

Abstract

Abstrak: Salah satu sistem perpajakan di Indonesia yaitu sistem penilaian mandiri yang memberikan kewenangan penuh kepada wajib pajak dalam mencatat, menghitung, membayar dan melaporkan kewajiban perpajakan. Penelitian ini bertujuan untuk menganalisis secara mendalam mengenai faktor-faktor yang mempengaruhi kepatuhan wajib pajak berdasarkan artikel terindeks Sinta tahun 2018-2023. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode observasi literatur. Hasil penelitian dari 17 artikel yang digunakan menjelaskan bahwa faktor pengetahuan dan pemahaman pajak serta sanksi pajak menunjukkan pengaruh yang sangat signifikan dan dominan terhadap kepatuhan wajib pajak hal tersebut dapat diidentifikasi dari 11 artikel yang menggunakan faktor. Sedangkan untuk faktor kualitas pelayanan, sosialisasi perpajakan, persepsi, dan penerapan E-SPT mempunyai pengaruh namun relatif tidak dominan hal tersebut dapat diidentifikasi dari 6 artikel yang menggunakan faktor tersebut. Fakta menariknya walaupun faktor sosialisi perpajakan merupakan faktor yang tidak dominan namun memiliki sitasi terbanyak dengan jumlah sitasi 322 kutipan. Namun dari beberapa artikel terkait kepatuhan wajib pajak terdapat faktor tarif pajak, insentif pajak dan preferensi risiko yang tidak memiliki pengaruh padahal faktor tersebut mempunyai relevansi terkait dengan kepatuhan wajib pajak hal ini menarik untuk dilakukan kajian yang mendalam terhadap faktor tersebut agar mendapatkan hasil yang lebih komperhensif.
Co-Authors -, Destian Aryanti -, Jesisca Octaviani -, Resta Puji Astuti Dinah Aisyah Aisyah Anggraeni, Fauziah Annisa Meliane Annisa Putri Ardaman Syaputra Aryanto Aryanto Asesi Winda Yanti Hulu Asih Nur'aidah Asih Nur’aidah Asih Nur’aidah Asterina Indah Mufliha Asti Sri Anisa Asti Sri Anisa Auliya, Nur Salsa Bahrul Bahrul Bahrul, Bahrul Bria, Valerianus Budi Utami, Dela Wijayanti Budiman Oky Okta Raharja Dachlan, Fitriana Dede Nuraeni Denadya Putri Wijaya3 Desy Elevany Sera Devi Amelia Devi, Rini Fitrianti Dian, Mochamad Ronald Didin Saepudin Dina Fitriasari Diperhatikan Halawa Dodi Dahyawan Dwi Kartika Sari F. Fitriana Faisal Rahmat Fajar Noviardiansyah Fauziah Anggraeni Febriani, Asri Fikky Sherlinadya Firdausi, Qonita FITRI ANA Fitri Ana Fitriana Fitriana Dachlan Fitriana Dachlan Fitriana Fitriana Fitriana Fitriana Fitriana Fitriana Fitriana, F. Furqan Ramadhan Jazadi Ghoriyyudin, Aghry Gulo, Nurdelima Halawa, Diperhatikan Helmi Budhi Astuti Herdi Herdian Apriansyah Heryana, Regina Putri Hesti Fauziah Ilham Saputra Indriyani Astuti Nurachman Iskandarsyah, A Deni Kalmet Nehru Kalmet Nehru Kau, Sasmita Trimoelya Kurniawan, Sunny Agung Kuswara, Zakaria Lena Ratu Ningsih Kowarin Leonard Pangaribuan Lia Nurjanah Lila Mayuri, Ni Kadek Luthfi, Dwi Luthfiyyah, Alya Manulang, Novrianti Marsel Pasaribu Masitoh, Imas Mayuri, Ni Kadek Lila Mita Sopriyanti Muhamad Ardhi Maolana Nabila Ar Roihat Nadya Ayu Puspita Nadya Ayu Puspita Nadya Ayu Puspita Nani Mulyani Nasywa Fauziyyah Natalia Priyantini Natasya, Anisha Nazara, Desman Serius Neng Ima Rahmayanti Ning Wahyuni Nisya Z Nurwulan Sari Nisya Z Nurwulan Sari Nisya Z Nurwulan Sari Nita Permatasari Novi Rukhviyanti Novita Dwiyanti Nugraha, Ramlan Indra Nur Fitrianingsih Nur Hayati Nur Salsa Auliya Nurachman, Indriyani Astuti Nurkhaeriyah Nurkhaeriyah Nurma Ros Wungu Oktianasekar Oom Sri Hendari Pasaribu, Marsel Rahmadianti Rahmadianti Rahmat, Faisal Richi Guali Padang Rifki Nurul Hakim Rike Rankine Rina Mulyani Rinda Rinda Rivan Syamsurijal Biya Rivan Syamsurijal Biya Rizka Salsabila Indri Priyadi Rocky Rocky Safitri, Sari Salwa Febriyanti Sari Lestari Sasmita Trimoelya Kau Septian Adiguna Shofia Marwah Siti Khodijah Siti Mariam Siti Solihat Sopriyanti, Mita Suandani, Risma Sulastri Sulastri Susi Rahmawati Tiara Anggini Tio Pratiwi Tita Tita Wilson Marpaung Yanti Hulu, Asesi Winda Yena Najiah Septiana Yeni Najiah Septiani Zakaria Kuswara