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All Journal JAKBS JEBD Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Rezeki Putri Utami
Universitas Muhammadiyah Riau
Economics, Econometrics & Finance Engineering

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Pengaruh Inflasi Terhadap Pertumbuhan Ekonomi Di Indonesia Meilan Sri Desfitra; Zahwa Aulia; Rezeki Putri Utami; Nur Fitriana
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

This abstract discusses the influence of inflation on economic growth in Indonesia. In general, inflation is the phenomenon of a continuous and continuous increase in the prices of goods and services over a certain period of time. Economic growth, on the other hand, measures the increase in a country's gross domestic product (GDP) or national income over a certain period of time. This research explores the relationship between inflation and economic growth in Indonesia using secondary data from Bank Indonesia and the Central Statistics Agency for the 2010-2020 period. Data analysis shows that inflation has a significant impact on economic growth in Indonesia. The research results show that high inflation tends to hamper economic growth by reducing people's purchasing power, reducing investment and improving the economy. However, moderate inflation can encourage economic growth by encouraging stable consumption and investment. This study also identifies other factors that influence the relationship between inflation and economic growth, such as monetary policy, political stability, and external factors. The implications of this research are the importance of appropriate monetary policy to control inflation so that it does not hamper economic growth, as well as the need for balanced fiscal policy to create stable and sustainable macroeconomic conditions in Indonesia.
Analisis Beneish M-Score Untuk Mendeteksi Potensi Kecurangan Dalam Laporan Keuangan pada PT. Bersama Zatta Jaya Tbk Hafidatul Husna; Zul Azmi; Armina Khoiriyah; Rezeki Putri Utami
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3158

Abstract

Penelitian ini bertujuan untuk mendeteksi kemungkinan adanya potensi kecurngan dalam laporan keuangan PT Bersama Zatta Jaya Tbk selama periode 2022–2024 dengan menggunakan model Beneish M-Score. Penelitian ini dilakukan melalui pendekatan kuantitatif deskriptif dengan memanfaatkan data sekunder berupa laporan keuangan tahunan perusahaan yang telah diaudit. Analisis dilakukan menggunakan delapan rasio keuangan berdasarkan indikator Beneish, yaitu DSRI, GMI, AQI, SGI, DEPI, SGAI, LVGI, dan TATA. Hasil penelitian menunjukkan bahwa pada tahun 2022, skor yang diperoleh adalah -0,65, yang berarti perusahaan masuk kategori manipulator. Namun, pada tahun 2023 dan 2024, perusahaan diklasifikasikan sebagai non-manipulator dengan skor M-Score di bawah ambang batas -2,22. Temuan ini menunjukkan bahwa model Beneish M-Score dapat bermanfaat sebagai alat deteksi awal terhadap potensi rekayasa laporan keuangan di perusahaan publik.
Analisis Kepatuhan Pajak pada Pelaku UMKM di Tinjau dari Sistem dan Pelayanan Pajak Dwi Fionasari; Armina Khoiriyah Nasution; Rezeki Putri Utami; Zahwa Aulia; Fakhrul Ilham; Muhammad Hanif Kurniawan
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 3 (2026): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v3i3.2456

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economy through their contribution to employment and national economic growth. However, tax compliance among MSME taxpayers remains relatively low due to limited understanding of tax regulations and administrative procedures. This study aims to analyze tax compliance among MSME actors in Binawidya District, Pekanbaru, from the perspectives of the tax system and tax services. A qualitative research method with a descriptive interpretive approach was employed. Data were collected through observation, semi-structured interviews, documentation, and literature review involving five food-sector MSMEs selected using purposive sampling. The data were analyzed using the Miles and Huberman interactive analysis model, including data reduction, data display, and conclusion drawing. The findings indicate that MSME owners generally recognize the importance of financial records and taxation for business sustainability. However, their understanding remains limited to simple bookkeeping and has not yet developed into structured financial reporting. Tax compliance is influenced not only by taxpayers' awareness but also by the accessibility of tax services, administrative simplicity, and digital tax systems. Although Government Regulation Number 20 of 2026 introduces changes to MSME taxation, the studied respondents are generally unaffected because they operate as individual businesses. The study implies that improving financial literacy, tax education, and accessible tax services is essential to strengthen voluntary tax compliance among MSMEs.
Co-Authors Armina Khoiriyah Armina khoiriyah nasution Azmi, Zul Dwi Fionasari Fakhrul Ilham Hafidatul Husna Meilan Sri Desfitra Muhammad Hanif Kurniawan Nur Fitriana Zahwa Aulia