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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomika Dan Bisnis Jurnal Ilmiah Mahasiswa (JIMAWA) Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Arafat, Fauzi
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Economics, Econometrics & Finance

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Pengaruh Penggunaan Sistem Informasi Manajemen Keuangan Terhadap Kualitas Laporan Keuangan Pada Yayasan Daar El Haq Sejahtera Nk, Silvia Rizqiya Fauja; Arafat, Fauzi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3915

Abstract

The development of the digital era requires non-profit organizations, including foundations, to adopt information technology in financial management to improve accuracy and transparency. This study aims to analyze the effect of the implementation of the Financial Management Information System on the quality of financial statements at the Daar El Haq Sejahtera Foundation. This study uses a quantitative approach with a simple linear regression analysis method. Data collection was carried out through questionnaires distributed to 30 foundation employees involved in financial management. The results of the analysis show that the implementation of the Financial Management Information System has a positive and significant effect on the quality of financial statements, which includes aspects of relevance, reliability, understandability, and comparability. Optimal system implementation has the potential to improve accountability and transparency in the foundation's financial reporting process. These findings can be the basis of recommendations for other foundations in adopting information technology to improve effectiveness and efficiency in financial management.
Pengaruh Tingkat Suku Bunga Bank Indonesia, Jumlah Uang Beredar dan Tingkat Inflasi Terhadap Indeks Harga Saham Gabungan di Indonesia Aditya; Arafat, Fauzi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3933

Abstract

A country's capital market is an important part of its economic structure and a major force behind its economic dynamics.  An indicator of the overall performance of the Indonesian capital market is the Jakarta Composite Index (JCI).  The purpose of this study is to examine how the Jakarta Composite Index (JCI) is affected by the Bank Indonesia interest rate (BI-Rate), money supply (JUB), and inflation rate. Multiple linear regression analysis was used to examine secondary data from January 2021 to December 2023.  The results show that while BI-Rate and JUB have a large negative influence on JCI, inflation has a large positive influence.  These factors accounted for 83.7% of the variance in JCI, based on the Adjusted R Square value of 0.837.  With a significance level of less than 0.001 and an F value of 60.899, the regression model is statistically significant.  For investors and policy makers, this study provides important insights into how macroeconomic issues impact the dynamics of the JCI.
Analisis Pemahaman dan Kesiapan Umkm Dalam Menerapkan Pencatatan Laporan Keuangan Berdasarkan Sak Emkm (Studi Kasus di Kecamatan Cimahi Utara) Kamilah, Salma; Arafat, Fauzi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3940

Abstract

MSMEs play an important role in the Indonesian economy, but still face obstacles in financial recording according to the EMKM SAK. This study analyzes the understanding and readiness of MSMEs in North Cimahi District in implementing these standards using a qualitative descriptive method. Data were collected through in-depth interviews with purposively selected MSMEs. The results of the study indicate that MSMEs' understanding of the EMKM SAK is still limited, with many still not implementing it in financial recording. The main inhibiting factors are the lack of socialization, minimal access to accounting education, and the assumption that financial recording does not have much impact on their business. The majority of MSMEs still use simple recording or even do not record finances at all. Therefore, further education and support from the government and related institutions are needed so that the implementation of the EMKM SAK can improve financial transparency, access to funding, and the competitiveness of MSMEs.
Studi fenomenologi kesadaran pajak penghasilan di kalangan pegawai PT Anatex Marselina, Serli; Arafat, Fauzi
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 22 No 2 (2025): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/portofolio.v22i1.857

Abstract

Penelitian ini bertujuan untuk menganalisis kesadaran pegawai PT Anatex dalam membayar pajak penghasilan. Pajak merupakan sumber pendapatan utama bagi pemerintah yang berperan penting dalam mendukung pembangunan dan pelayanan publik. Namun, rendahnya kesadaran masyarakat terhadap kewajiban pajak masih menjadi permasalahan yang signifikan, baik dalam skala lokal maupun nasional. Fenomena ini disebabkan oleh berbagai faktor, seperti kurangnya pemahaman akan pentingnya pajak, ketidakpercayaan terhadap pengelolaan dana pajak, serta rendahnya persepsi akan manfaat yang diperoleh masyarakat secara langsung. Penelitian ini menggunakan metode kualitatif deskriptif untuk menganalisis tingkat kesadaran wajib pajak serta faktor-faktor yang mempengaruhi kepatuhan mereka dalam membayar pajak. Hasil penelitian menunjukkan bahwa meskipun kesadaran wajib pajak cukup tinggi, tingkat pemahaman mereka terhadap regulasi perpajakan masih perlu ditingkatkan. Beberapa faktor, seperti persepsi negatif terhadap transparansi pengelolaan pajak, beban ekonomi, dan prosedur pajak yang rumit, menjadi kendala dalam meningkatkan kesadaran wajib pajak. Rekomendasi mencakup peningkatan edukasi perpajakan, pemberian insentif bagi wajib pajak yang patuh, serta penyederhanaan prosedur pembayaran pajak.
Analisis Persepsi Karyawan Pada Penerapan Undang-Undang Nomor 7 Tahun 2021 Tentang Harmoni Sasi Peraturan Perpajakan (Studi Persepsi Karyawan WNJ.ID tentang Penggunaan Nomor Induk Kependudukan (NIK) Sebagai Nomor Pokok Wajib Pajak (NPWP)) Dayanti, Delita; Arafat, Fauzi
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i2.1831

Abstract

Tax, which is defined as a contribution to the state that can be enforced through law, has two functions, namely the budgetary function and the regular function. As a budgetary function, taxes act as a source of state revenue, which can then be used to finance state activities. Therefore, the size of the tax that can be collected has very important implications for the number and quality of activities that can be carried out by the state. The tax ratio in Indonesia is low because Indonesian citizens are less aware of registering with the Tax Service Office (KPP) and obtaining a Taxpayer Identification Number (NPWP), so that there are many economic activities that should be tax objects but are difficult or cannot be detected by the tax authorities. The growing shadow economy activities can cause state losses, because shadow economy actors are generally separated from the tax authorities, thus eliminating the obligation to pay taxes. The taxation system in Indonesia which is self-assessment in nature encourages taxpayers to have self-awareness to report and pay their tax obligations in their role and support state revenues in order to achieve the common welfare of the people. To report and pay tax obligations, taxpayers must have a Taxpayer Identification Number (NPWP) as tax identity. Taxpayer Identification Number (NPWP) is a number given to taxpayers as a means in tax administration which is used as personal identification or Taxpayer identity in carrying out their tax rights and obligations, Taxpayer Identification Number (NPWP) is a means in tax administration which used as personal identification or taxpayer identity, each taxpayer is only given one taxpayer identification number. Taxpayer identification numbers are also used to maintain order in tax payments and in supervising tax administration, so that taxpayers' Taxpayer Identification Numbers (NPWP) obtain several other direct benefits, such as paying taxes in advance (installments\tax credits) on external taxes. paid when the taxpayer goes abroad, as a requirement when processing a trading business permit (SIUP), and as one of the conditions for creating a checking account at banks, taxpayers who do not register to obtain a taxpayer identification number are subject to witnesses in accordance with the provisions of tax laws and regulations. The survey results show that respondents have a positive perception regarding the benefits of the policy of integrating Population Identification Numbers (NIK) into Taxpayer Identification Numbers (NPWP) in increasing efficiency and ease in processing tax documents, verifying identity, the number of documents that need to be prepared, and access to services. online tax.
Pengaruh Penggunaan Sistem Informasi Manajemen Keuangan Terhadap Kualitas Laporan Keuangan Pada Yayasan Daar El Haq Sejahtera Nk, Silvia Rizqiya Fauja; Arafat, Fauzi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3915

Abstract

The development of the digital era requires non-profit organizations, including foundations, to adopt information technology in financial management to improve accuracy and transparency. This study aims to analyze the effect of the implementation of the Financial Management Information System on the quality of financial statements at the Daar El Haq Sejahtera Foundation. This study uses a quantitative approach with a simple linear regression analysis method. Data collection was carried out through questionnaires distributed to 30 foundation employees involved in financial management. The results of the analysis show that the implementation of the Financial Management Information System has a positive and significant effect on the quality of financial statements, which includes aspects of relevance, reliability, understandability, and comparability. Optimal system implementation has the potential to improve accountability and transparency in the foundation's financial reporting process. These findings can be the basis of recommendations for other foundations in adopting information technology to improve effectiveness and efficiency in financial management.
Pengaruh Tingkat Suku Bunga Bank Indonesia, Jumlah Uang Beredar dan Tingkat Inflasi Terhadap Indeks Harga Saham Gabungan di Indonesia Aditya; Arafat, Fauzi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3933

Abstract

A country's capital market is an important part of its economic structure and a major force behind its economic dynamics.  An indicator of the overall performance of the Indonesian capital market is the Jakarta Composite Index (JCI).  The purpose of this study is to examine how the Jakarta Composite Index (JCI) is affected by the Bank Indonesia interest rate (BI-Rate), money supply (JUB), and inflation rate. Multiple linear regression analysis was used to examine secondary data from January 2021 to December 2023.  The results show that while BI-Rate and JUB have a large negative influence on JCI, inflation has a large positive influence.  These factors accounted for 83.7% of the variance in JCI, based on the Adjusted R Square value of 0.837.  With a significance level of less than 0.001 and an F value of 60.899, the regression model is statistically significant.  For investors and policy makers, this study provides important insights into how macroeconomic issues impact the dynamics of the JCI.
Analisis Pemahaman dan Kesiapan Umkm Dalam Menerapkan Pencatatan Laporan Keuangan Berdasarkan Sak Emkm (Studi Kasus di Kecamatan Cimahi Utara) Kamilah, Salma; Arafat, Fauzi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3940

Abstract

MSMEs play an important role in the Indonesian economy, but still face obstacles in financial recording according to the EMKM SAK. This study analyzes the understanding and readiness of MSMEs in North Cimahi District in implementing these standards using a qualitative descriptive method. Data were collected through in-depth interviews with purposively selected MSMEs. The results of the study indicate that MSMEs' understanding of the EMKM SAK is still limited, with many still not implementing it in financial recording. The main inhibiting factors are the lack of socialization, minimal access to accounting education, and the assumption that financial recording does not have much impact on their business. The majority of MSMEs still use simple recording or even do not record finances at all. Therefore, further education and support from the government and related institutions are needed so that the implementation of the EMKM SAK can improve financial transparency, access to funding, and the competitiveness of MSMEs.
Pengaruh Profitabilitas dan Likuiditas Terhadap Agresivitas Pajak (Studi pada Perusahaan Energi Subsektor Batu Bara yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023) Nurmala, Irma; Arafat, Fauzi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4081

Abstract

This study aims to analyze the effect of profitability and liquidity on tax aggressiveness in energy companies within the coal subsector listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. Profitability is measured using Return on Assets (ROA), liquidity is measured using the Cash Ratio (CR), and tax aggressiveness is proxied by the Effective Tax Rate (ETR). This is a quantitative study using multiple linear regression analysis. The sample was selected using purposive sampling, resulting in 21 companies from a total population of 35. The data used are secondary data obtained from financial reports published on the official IDX website. The results show that profitability has a significant negative effect on tax aggressiveness, meaning companies with higher profitability tend to be more tax-compliant. Similarly, liquidity has a significant negative effect on tax aggressiveness, indicating that companies with higher liquidity are also more compliant with tax obligations. The partial test (t-test) shows a t-value for profitability of -0.313 (significance 0.017) and for liquidity of -0.068 (significance 0.047). The simultaneous test (F-test) indicates that profitability and liquidity together significantly affect tax aggressiveness, with an F-value of 8.962 and a significance level of 0.000.
Analisis Penerapan Akuntansi pada Usaha Mikro Kecil dan Menengah (Studi Kasus pada CV Armila di Kota Bandung) Haerunnisa, Widya; Arafat, Fauzi
Jurnal Ilmiah Mahasiswa (JIMAWA) Vol. 5 No. 1 (2025): Jurnal Ilmiah Mahasiswa (JIMAWA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jmw.v5i1.48847

Abstract

Penelitian ini menganalisis bagaimana penerapan akuntansi yang dilakukan oleh perusahaan khususnya pada Usaha Mikro Kecil dan Menengah (UMKM), studi kasus CV Armila di Kota Bandung, untuk menilai keefektifan terhadap transparansi, akurasi laporan, dan pengambilan keputusan keuangan metode penelitian ini digunakan dengan metode kualitatif dimana peneliti melakukan observasi langsung, wawancara, dan dokumentasi. Penelitian ini menemukan bahwa penerapan akuntansi berbasis online di CV Armila meningkatkan efisiensi pencatatan, memperbaiki pengelolaan arus kas, dan meningkatkan profitabilitas.
Co-Authors Aditya Dayanti, Delita Haerunnisa, Widya Kamilah, Salma Marselina, Serli Nk, Silvia Rizqiya Fauja Nurmala, Irma