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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 Pengaruh Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Berdasarkan Literature Riview Terindeks Sinta Tahun 2020-2024 Siti Solihat; Tita Tita; Fitriana Fitriana; Rachmat Agus Santoso
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.v3i4.3444

Abstract

Kepatuhan pajak orang pribadi yakni suatu perilaku wajib pajak untuk memenuhi semua kewajiban perpajakannya dan melaksanakan hak perpajakannya. Penelitian ini bertujuan untuk menganalisis, mengetahui, dan meninjau kembali penelitian terdahulu mengenai hubungan antara sanksi pajak terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menggunakan studi literature review dengan metode kulalitatif agar memperkuat opini berdasarkan informasi dari kumpulan artikel yang di publikasikan sebanyak 22 jurnal nasional terindeks sinta tahun 2020-2024. Hasil dari analisa menunjukan bahwa sanksi pajak memberikan pengaruh terhadap kepatuhan wajib pajak orang pribadi dengan di dukung dari hasil penelitian terdahulu sebanyak 19 artikel dan 1 artikel memberikan hasil bahwa sanksi pajak tidak memberikan pengaruh terhadap tingkat kepatuhan wajib pajak. Hasil secara umum bahwa sanksi pajak memberikan pengaruh terhadap tingkat kepatuhan wajib pajak.
Faktor Faktor Yang Mempengaruhi Tax Avoidance Berdasarkan Literature Review Terindeks Sinta 2018-2023 Sulastri Sulastri; Mita Sopriyanti; 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.v3i4.3457

Abstract

Pajak merupakan sumber pendapatan tertinggi di Indonesia. Penerimaan pajak digunakan untuk pembangunan demi kesejahteraan rakyat. Namun, terdapat pihak-pihak yang mengambil jalan menyimpang untuk menghindari pajak (tax avoidance). Penelitian ini bertujuan untuk menganalisis faktor-faktor yang berpengaruh terhadap tax avoidance menggunakan pendekatan deskritif kualitatif dengan metode literatur review. Study literatur dilakukan dengan mengumpulkan 27 artikel penelitian terindeks Sinta tahun 2018-2023 yang memiliki fokus terhadap faktor-faktor yang mempengaruhi tax avoidance. Berdasarkan penelitian, faktor profitabilitas menjadi faktor yang paling dominan berpengaruh terhadap tax avoidance. Hal tersebut dapat dilihat dari 16 artikel yang menggunakan faktor tersebut. Hal ini menunjukan bahwa tinggi rendahnya profitabilitas dapat berpengaruh terhadap praktik tax avoidance. Faktor leverage menjadi faktor yang paling dominan tidak berpengaruh terhadap tax avoidance. Hal ini menandakan bahwa tingkat utang suatu perusahaan tidak berpengaruh terhadap praktik tax avoidance. Faktor lainnya seperti kepemilikan manajerial, thin capitalization, koneksi politik dan thin capitalizationmemilki pengaruh terhadap tax avoidance. Sedangkan faktor kompensasi kerugian fiscal, risiko perusahaan, CEO narcissism dan umur perusahaan tidak memiliki pengaruh. Namun, hanya sedikit yang menggunakan faktor-faktor tersebut sebagai variabel untuk menguji pengaruhnya terhadap tax avoidance sehingga perlu dilakukan penelitian kembali agar mendapatkan hasil yang lebih komperhensif untuk mengetahui pengaruhnya terhadap tax avoidance.
Pengaruh Audit Internal Terhadap Kinerja Perusahaan: Studi Kasus Pada Artikel Terindeks Sinta dan Internasional Devi Amelia; Rinda Rinda; Nadya Ayu Puspita; Asih Nur'aidah; Rachmat Agus Santoso
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.v3i4.3467

Abstract

Kinerja perusahaan menjadi hal penting dalam suatu perusahaan. Perusahaan yang dinilai sehat dan memiliki kinerja yang baik akan terlihat dari sisi efisiensi, efektivitas, dan ekonomis. Kinerja perusahaan memberikan gambaran tentang kondisi suatu perusahaan pada periode tertentu, kinerja (performance) dapat diartikan sebagai aktivitas terukur dari suatu entitas sebagai bagian dari keberhasilan pekerjaan. Penelitian ini bertujuan untuk mengetahui perbedaan hasil penelitian tentang pengaruh audit internal terhadap kinerja perusahaan. Penelitian ini menggunakan metode kajian literatur dengan jenis penelitian kualitatif. Penelitian ini akan memberikan analisis berupa deskripsi tentang pengaruh audit internal terhadap kinerja perusahaan. Penelitian ini dilakukan dengan menganalisis beberapa artikel dengan jurnal terindeks sinta dan jurnal internasional yang meneliti pengaruh audit internal terhadap kinerja perusahaan. Penelitian dari beberapa artikel memberikan hasil yang berbeda-beda. Menjelaskan bahwa audit internal berpengaruh positif dan signifikan terhadap kinerja perusahaan. Jika audit internal perusahaan dilaksanakan maka kinerja perusahaan akan meningkat. Selain itu ada penelitian yang menghasilkan negatif yaitu audit internal tidak memiliki pengaruh terhadap kinerja perusahaan, Namun dari beberapa hasil penelitian yang dianalisis tersebut dapat diambil kesimpulan bahwa audit internal berpengaruh positif dan signifikan terhadap kinerja perusahan. Untuk penelitian selanjutnya diharapkan dapat menganalisis hasil dari responden yang lebih banyak dan signifikan serta mengkaji lebih dalam terkait penelitian sebelumnya.
Analisa Dampak Metode Full Costing Terhadap Harga Pokok Produksi: Literature Review Dipublikasikan di Sinta Tahun 2019-2023 Septian Adiguna; Sari Lestari; Nani Mulyani; Shofia Marwah; Rachmat Agus Santoso
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.v3i4.3479

Abstract

In the calculation of the cost of production between the Full Costing method and other methods, particularly those commonly used by micro, small, and medium enterprises (MSMEs), Full Costing includes all production costs, including factory overheads, while other methods only take into account variable costs such as raw materials and direct labor. The research findings indicate that the use of Full Costing provides a more accurate and comprehensive overview of production costs, enabling more precise pricing decisions. Appropriate pricing is crucial for maintaining competitiveness and profitability. The implementation of Full Costing can help companies make better decisions in managing production costs and improving market performance. Thus, this research highlights the importance of the Full Costing method in business decision-making to enhance profitability and product competitiveness
Analisis Pengaruh Kompensasi, Independensi dan Profesionalisme Audit Internal Terhadap Kualitas Audit Yena Najiah Septiana; Yeni Najiah Septiani; Rachmat Agus Santoso
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.v3i4.3482

Abstract

Auditor independen merupakan pihak yang menyediakan khususnya dalam bidang pemeriksaan laporan keuangan suatu perusahaan, untuk meningkatkan kepercayaan para pengguna laporan keuangan, terhadap apa yang diberikan perusahaan, tidak mencantumkan unsur manipulatif dalam laporannya. Hal ini menuntut auditor untuk memperhatikan kualitas audit yang dilakukannya. Penelitian ini bertujuan untuk mengetahui dan mengkaji penelitian sebelumnya mengenai pengaruh kompetensi, independensi & profesionalisme terhadap Kualitas Audit Internal. Sumber data yang digunakan dalam literature review ini adalah artikel-artikel yang publish pada jurnal nasional. Hasil artikel literature review ini adalah: 1) Kompetensi berpengaruh terhadap Kualitas Audit Internal; 2) Independensi berpengaruh terhadap Kualitas Audit Internal; 3) Profesionalisme berpengaruh terhadap Kualitas Audit Internal.
Analisis Volume Penjualan Terhadap Laba Berdasarkan Artikel Terindeks Sinta 2017 – 2024 Herdi Herdian Apriansyah; Nur Fitrianingsih; Rizka Salsabila Indri Priyadi; Susi Rahmawati; Rachmat Agus Santoso
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.v3i4.3524

Abstract

In its activities, companies try to maximize profits. This research aims to analyze the effect of sales volume on profits. This research method uses a literature review or literature review with a descriptive analysis approach to explore the relationship between sales volume and profits in articles indexed by Sinta between 2017-2024. The results of the analysis show that sales volume in the majority of companies is related to profits except in one case, namely in companies that have different business units from their main operations. The majority of articles that are related are articles indexed by Sinta 2, 3, and 5. On the other hand, articles that have found no relationship between sales volume and profit are articles indexed by Sinta 4. These articles carry out research on companies that carry out business activities. trading.
Analisis Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Berdasarkan Literature Review yang Terindeks Sinta Tahun 2014-2024 Asterina Indah Mufliha; Indriyani Astuti Nurachman; Fitriana Fitriana; Rachmat Agus Santoso
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.v3i4.3531

Abstract

One way for management to maximize company value is by adjusting the tax costs paid by the company. For the State, taxes are a source of funding for government administration. Meanwhile, for companies, taxation is a burden that will reduce company profits. This has an impact on companies that are trying to reduce the tax burden paid both legally and illegally. This research aims to find out how much influence tax avoidance has on company value by reviewing literature related to the impact of tax avoidance practices on company value. Through analysis of data sourced from 15 articles indexed by Sinta for 2014-2024 which contain in-depth insights into how tax avoidance strategies can influence perceptions of company value in the context of the modern economy. This research uses a descriptive qualitative literature review method using a literature review. The results of the research show that the Tax Avoidance variable is dominantly used by previous research in articles with scientific source disciplines from economics on company value.
Pengaruh Kompetensi dan Pengalaman Kerja Auditor Internal Terhadap Kualitas Audit Berdasarkan Artikel Terindeks Sinta Ilham Saputra; Siti Mariam; Nisya Z Nurwulan Sari; Salwa Febriyanti; Rachmat Agus Santoso
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.v3i4.3535

Abstract

This study aims to examine the influence of competence and work experience of internal auditors on audit quality. Internal auditors play a crucial role in maintaining audit quality and internal controls within organizations. The study adopts a qualitative approach by analyzing articles from Sinta-indexed journals. The findings indicate that auditors with higher competence tend to produce better audit quality. It is explained that competence affects audit quality. However, work experience and ethics have no significant effect on audit quality.In conclusion, organizations should focus on developing the competence of internal auditors to enhance audit quality. By improving the competence of internal auditors, organizations can obtain more accurate and reliable audits.
A Bibliometric Analysis of Internal Audit Research in Indonesia Firdausi, Qonita; Safitri, Sari; Manulang, Novrianti; Dachlan, Fitriana; Santoso, Rachmat Agus
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.996

Abstract

This research aims to describe the evolution of internal audit, focusing on identifying the most productive and cited articles, authors, countries, and institutions on this topic. The study used bibliometric analysis with VOSviewer software based on Scopus data, covering 490 articles published from 2017–2023. Data was collected using the "internal audit" keyword and analyzed to identify publication trends, author collaborations, and citation patterns. The results showed that the number of publications on internal audits continues to increase, with 2020 being the most productive year, with 80 articles (16.33%). The United States leads in the number of articles and citations, followed by Malaysia and other countries. Authors such as Eulerich Marc and institutions such as Brigham Young University are among the most productive in this study. The article " Influence of Audit Committee and Internal Audit Function Effectiveness on Enterprise Risk Management Adoption" by Callahan et al. is the most cited. The implications of this study show the importance of the evolution of the role of internal audit in risk management, control, and organizational governance, especially in the era of digitalization. Then, for further research evolution, other software and visualization methods can be used besides VOSviewers, such as CiteSpace or Gephi, to provide more comprehensive insights into the structure of internal audit research.
Bibliometric Analysis of The Development of Forensic Audit Research Based on VOS-Viewer Kurniawan, Sunny Agung; Mayuri, Ni Kadek Lila; Fitriana, F.; Santoso, Rachmat Agus
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.1013

Abstract

This study aims to analyze the development and trends of research in forensic auditing through a bibliometric approach using VOSviewer software. Focusing on publications from 2012 to 2024, the study evaluates key themes, collaborations between researchers, and the relationship between methodology and geographic context. The method used is bibliometric analysis with a network visualization, overlay, and density approach, which maps keywords from related literature to identify thematic patterns and associations. The results of the study show three main thematic clusters. The first cluster highlights the relationship between forensic auditing and economic development, focusing on methodologies and contributions to economic growth. The second cluster emphasizes an empirical approach that uses primary and secondary data to evaluate the influence of certain variables in forensic audits. The third cluster focuses on the local context, particularly Indonesia, focusing on the application of technology in detecting and preventing economic crimes. The overlay visualization also reveals the evolution of research themes, from early conceptual issues such as "economy" and "methodology" to applicable topics such as "technology" and "crime." The study found that collaboration between researchers, institutions, and countries is crucial in expanding the scope of research and integrating technological innovations such as blockchain and data mining. These findings provide in-depth insights into trends, research gaps, and opportunities for future exploration, helping to strengthen the role of forensic audits in supporting financial transparency and accountability.  
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