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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Teknologi Informasi MURA Jurnal Ilmu Komputer dan Bisnis eCo-Buss ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Ilmiah Wahana Pendidikan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) EKONOMIKA45 Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Study & Accounting Research Jurnal Ilmiah Mahasiswa (JIMAWA) Takuana: Jurnal Pendidikan, Sains, dan Humaniora JURNAL AKUNTANSI DAN BISNIS Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Innovative: Journal Of Social Science Research Nanggroe: Journal Of Scholarly Service Jurnal Teknologi Informasi Mura Nanggroe: Journal of Scholarly Service KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis Jurnal Cendekia Ilmiah Global Research in Economics and Advanced Theory
Rola Manjaleni
Universitas Teknologi Digital
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering 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 Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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PEMAHAMAN APLIKASI CORETAX ADMINISTRATION SYSTEM TERHADAP MINAT KARIR BIDANG PERPAJAKAN PADA MAHASISWA AKUNTANSI UNIVERSITAS TEKNOLOGI DIGITAL Rosita Nur Awaliyah; Rola Manjaleni
KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis Vol 5, No 2 (2026): KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : CV Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/kontan.v5i2.3120

Abstract

ABSTRACTThis study aims to identify how accounting students at Universitas Teknologi Digital perceive the CoreTax Administration System and how this understanding influences their interest in a career in taxation. A qualitative approach was employed, gathering data through interviews with taxation-focused accounting students from the 2022–2024 cohorts. The findings indicate that while most students are aware of the CoreTax Administration System, their understanding remains at a basic level, lacking in-depth knowledge of its technical application. Nevertheless, student interest in pursuing a career in taxation is high, driven by broad job prospects and the alignment of the field with their current academic background. The study demonstrates a link between understanding the CoreTax Administration System and students' career interests in taxation, underscoring the importance of practical CoreTax Administration System training to enhance student readiness for the digital taxation workforce. ABSTRAKPenelitian ini dilakukan untuk mengidentifikasi pemahaman mahasiswa mengenai CoreTax Administration System terhadap minat karir bidang perpajakan pada mahasiswa akuntansi Universitas Teknologi Digital. Pendekatan yang digunakan dalam penelitian ini yaitu pendekatan kualitatif dengan mengumpulkan data melalui wawancara kepada mahasiswa akuntansi perpajakan angkatan 2022-2024. Hasil penelitian menunjukkan bahwa sebagian besar mahasiswa sudah mengetahui CoreTax Administration System, namun pemahamannya masih berada di tahap dasar belum memahami penggunaan teknis secara mendalam.  Akan tetapi, minat mahasiswa untuk berkarir di bidang perpajakan tergolong tinggi karena memiliki prospek kerja yang luas dan sesuai dengan latar belakang yang sedang mereka jalani. Penelitian ini menunjukkan keterkaitan antara pemahaman CoreTax Administration System dengan minat karir mahasiswa di bidang perpajakan. Penelitian ini menegaskan pentingnya pembelajaran CoreTax Administration System yang aplikatif untuk memperkuat kesiapan mahasiswa menghadapi dunia kerja perpajakan digital.
Analisis Peran Etika dan Budaya Lingkungan Kerja Terhadap Kualitas Audit pada PT Bagi Kopi Indonesia Mukhlis Joko Wicaksono; Rola Manjaleni
KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis Vol 5, No 2 (2026): KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : CV Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/kontan.v5i2.3125

Abstract

ABSTRACTInternal audit quality is important for effective internal control and corporate governance. This study aims to analyze the role of auditor ethics, work environment culture, and the obstacles encountered in implementing internal audits at PT Bagi Kopi Indonesia. A qualitative case study design was employed. One informant was selected purposively because of direct involvement in and knowledge of the internal audit process. Data were collected through semi-structured interviews, non-participant observation, and documentation, and were analyzed using Miles and Huberman’s interactive model, consisting of data reduction, data display, and conclusion drawing. The findings show that integrity, objectivity, professionalism, responsibility, and confidentiality contribute to internal audit quality. The work environment culture has not fully supported audit effectiveness because work standards and coordination patterns differ across divisions. The main obstacles are management pressure and inconsistent implementation of standard operating procedures. From an Agency Theory perspective, auditor ethics and a work environment culture that supports independence strengthen the monitoring function and help reduce information asymmetry. This study contributes contextual empirical evidence to the development of internal audit research in the food and beverage sector by illustrating how ethics and work environment culture operate in the internal audit process. ABSTRAKKualitas audit internal menjadi salah satu faktor penting dalam mendukung efektivitas pengendalian internal dan tata kelola perusahaan. Penelitian ini bertujuan menganalisis peran etika auditor, budaya lingkungan kerja, dan hambatan pelaksanaan audit internal di PT Bagi Kopi Indonesia. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus. Informan penelitian berjumlah satu orang yang dipilih secara purposive karena terlibat langsung dan memiliki pengetahuan mengenai proses audit internal. Data dikumpulkan melalui wawancara semi-terstruktur, observasi nonpartisipatif, dan dokumentasi, kemudian dianalisis menggunakan model interaktif Miles dan Huberman melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa integritas, objektivitas, profesionalisme, tanggung jawab, dan kerahasiaan informasi berperan dalam mendukung kualitas audit internal. Budaya lingkungan kerja belum sepenuhnya mendukung efektivitas audit karena masih terdapat perbedaan standar kerja dan pola koordinasi antar divisi. Hambatan utama berupa tekanan manajemen dan belum seragamnya penerapan standar operasional prosedur (SOP). Berdasarkan perspektif Agency Theory, etika auditor dan budaya lingkungan kerja yang mendukung independensi memperkuat fungsi monitoring serta membantu mengurangi asimetri informasi. Penelitian ini berkontribusi pada pengembangan kajian audit internal pada sektor food and beverage dengan memberikan gambaran kontekstual mengenai praktik etika dan budaya lingkungan kerja dalam pelaksanaan audit.
Co-Authors Achmadi, Ryan Aiva Tyanka Farahdiva Anshari, Muhammad Irham Apriliyanti, Ireni Aris Hermansyah S Cut Intan Amalia Devi Ayuningtyas Dian Anita Farhan Firdaus, Farhan Hanifah, Milda Indah Ayu Kamelia, Eulis Karlina Karlina Karmelita Romadona Khoeriyah, Siti Sa’adah Melly Nurhasanah Muhammad An Nafi Alfarizi Mukhlis Joko Wicaksono Mutia, Ika Nastiar, Reni Naufal Akram Nugraha Neng Reni Sulastri Novita Anggraini Nurwinda Anjani Rahmania, Faza Rosita Nur Awaliyah S, Aris Hermansyah Sani Nuraeni Saputra, Syahdan Arip Sari, Rista Asmaya Supryati, Resa Tita Sri Rahayu Vichi, Regiya Yani, Sherli Zaki, Muhamad Andri Abdul