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All Journal Jurnal Bisnis, Manajemen, dan Ekonomi International Journal of Trends in Accounting Research JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi
Farhan, Reizy
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Factors Affecting The Quality of Financial Reports: A Systematic Literature Review Hasbullah, Hasbullah; Hidayah Tullah , Rahmad; Farhan, Reizy
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 1 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.799 KB) | DOI: 10.54951/ijtar.v4i1.498

Abstract

The quality of financial reports is the result of the process of accounting activities which can conclude the financial information used in making decisions. Financial reports must meet certain requirements to provide good financial reports. The purpose of this study is to determine the factors that influence the quality of financial statements. The method used is SLR (Systematic Literature Review). the Publish or Perish program is used to collect journal articles taken from the Google Scholar database to support research conducted. The articles collected are articles published with a period of 2018-2023, as many as 10 Scopus indexed international journal articles obtained from Google Scholar and Publish or Perish which are full text manuscripts and which can be accessed. Based on the results of the study, the factors that influence the quality of financial reports include accounting information systems, internal controls, country, religious status, gender, fixed assets, proof of ownership, information technology, application of accounting standards, human resources, culture, company size , age and psychological effect on the quality of financial reports
Evaluasi Kinerja Pelayanan Publik Farhan, Reizy; Agustiawan; Ahyaruddin, Muhammad
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 2 (2025): October
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i2.166

Abstract

Penelitian ini bertujuan untuk menganalisis strategi manajemen administrasi publik dalam meningkatkan efektivitas penerimaan pajak pada era digital. Transformasi digital dalam sistem perpajakan menuntut reformasi manajerial agar penerimaan pajak lebih optimal, transparan, dan akuntabel. Namun, perubahan tersebut menghadapi berbagai kendala, seperti rendahnya kompetensi sumber daya manusia, lemahnya koordinasi antarinstansi, serta minimnya pemanfaatan data dalam pengambilan keputusan fiskal. Penelitian ini menggunakan metode studi pustaka (library research) dengan pendekatan kualitatif deskriptif, mengkaji berbagai literatur ilmiah, jurnal, dan dokumen kebijakan terkait strategi pengelolaan perpajakan digital. Hasil kajian menunjukkan bahwa efektivitas penerimaan pajak digital sangat ditentukan oleh kemampuan manajemen publik dalam membangun sistem tata kelola yang adaptif, inovatif, dan berbasis teknologi informasi. Negara-negara dengan sistem perpajakan digital yang berhasil cenderung memiliki strategi manajerial yang menekankan pada kolaborasi, penguatan kapasitas SDM, serta integrasi sistem digital yang andal. Di Indonesia, keberhasilan transformasi pajak digital memerlukan penguatan strategi manajemen, reformasi kelembagaan, dan pengembangan sumber daya aparatur. Kesimpulannya, manajemen administrasi publik yang kuat menjadi kunci dalam meningkatkan efektivitas penerimaan pajak digital secara berkelanjutan.
Strategi Manajemen Menggunakan Analisis SWOT Pada Usaha UMKM (Studi Usaha Angkringan Sedulur) Farhan, Reizy; Hasbullah, Hasbullah; Hidayahtullah, Rahmad; Pangestu, Yog; Suci, Rama Gita
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 5 No. 1 (2024): Jurnal Bisnis, Manajemen dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v5i1.1580

Abstract

Angkringan businesses are widespread and attract many customers because of their wide market reach. Marketing strategies are used to determine business products to get the desired results. Actions that can be taken are SWOT analysis. This research aims to determine strategic management SWOT analysis with strategic management using Porter's Five Force theory. Qualitative methodology is used in the research process. Data collection techniques include interviews and observation. Based on the research results and discussion of marketing strategies using SWOT analysis on angkringan sedulur, including strengths (strengths) by providing games, free wifi and spacious parking and an online marketing system or social media. The weakness is that if it rains, there are only a few seats for shelter and many other angkringan competitors at that location. Opportunities are a strategic location in the middle of the city and next to hotels and the trendy Angkringan style, which is a busy place to hang out. Based on Porter's Five Forces theory, the strategies carried out are building a brand image, increasing product differentiation, choosing quality raw materials, offering games, free WiFi and a large parking area, maintaining the products’ quality, and charging cheaper rates than competitors.  
Co-Authors Agustiawan Ahyaruddin, Muhammad Hasbullah Hasbullah Hidayah Tullah , Rahmad Hidayahtullah, Rahmad Pangestu, Yog Suci, Rama Gita