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All Journal Jurnal Aktiva : Riset Akutansi dan Keuangan International Journal of Business, Economics, and Social Development Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Journal of Economics, Business, Accounting and Management
Harahap, Dea Arme Tiara
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Analisa Pemahaman Terkait Penggunaan E-Sistem Perpajakan Menggunakan Teknik Three Box Methode Wahyudi, Agus; Harahap, Dea Arme Tiara; Safitri, Ni Wayan Noviana; Ratnaningsih, Ni Made Dwita; Deliman, Ludgardis; Abut, Hilarius
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 5 No 1 (2024): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan )
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v5i1.3924

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat pemahaman pelaku pariwisata di Labuan Bajo terkait penggunaan e-sistem perpajakan. Jenis penelitian ini ialah penelitian deskriptif kuantitatif. Adapun informen dalam penelitian ini ialah pelaku pariwisata yang ada di Labuan Bajo dengan teknik pengumpulan data melalui penyebaran kuesioner. Adapun teknik analisis data menggunakan three box method. Hasil penelitian menunjukkan bahwa tingkat pemahaman e-sistem perpajakan pada pelaku pariwisata di Labuan Bajo masuk dalam kategori tinggi baik penggunaan ­e-registration, e-filling, e-billing, maupun e-form.
Implementasi “Akuntansi Silih Asah, Silih Asih, Silih Asuh” dan Pemaknaan Laba dalam Perspektif Budaya Sunda Pada UMKM Kota Sukabumi Ardiansyah, Azril Mochammad; Harahap, Dea Arme Tiara; Elin Paulina; Khairul Mujahidi
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 6 No 3 (2024): Oktober 2024
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v6i3.247

Abstract

Penelitian ini bertujuan untuk menggambarkan implementasi akuntansi dan makna laba, serta interaksinya dengan budaya Sunda khususnya dengan nilai “silih asah, silih asih, silih asuh” pada pelaku UMKM Kota Sukabumi tepatnya pada kecamatan Gunung Puyuh, Warudoyong, dan Cikole, menggunakan teori dimensi budaya yang dikemukakan oleh Hofstede (1984) dan Gray (1988) sebagai alat analisis, Penelitian ini menggunakan pendekatan kualitatif dengan metode etnografi sebagai metodologi penelitian, dimaksudkan untuk menggali lebih dalam hubungan antara budaya dan akuntansi pada pelaku UMKM yang berkembang di Kota Sukabumi. Hasil penelitian menunjukkan, pertama, semua informan sudah mengimplementasikan nilai silih asah, silih asih, silih asuh pada praktik akuntansi di usahanya, kedua, pemaknaan laba juga dipengaruhi oleh nilai-nilai budaya dan karakteristik masyarakat sunda yaitu nilai “silih asah, silih asih,silih asuh, di mana laba tidak hanya dipandang sebagai ukuran materi, tetapi juga mencerminkan aspek sosial dan keberlanjutan usaha, ketiga, semua pelaku UMKM sudah melakukan praktik akuntansi meskipun dengan cara yang sederhana, praktik akuntansi pada pelaku UMKM dipengaruhi oleh budaya dan karakteristik masyarakat sunda yang sudah melekat dalam kehidupan sehari-hari, hasil yang diharapkan dari penelitian ini adalah memberikan pemahaman yang mendalam tentang praktik akuntansi dan pemaknaan laba dengan perspektif nilai "Silih Asah, Silih Asih, Silih Asuh" pada pelaku UMKM Kota Sukabumi, diharapkan penelitian ini dapat membantu UMKM di Kota Sukabumi dalam mengembangkan praktik akuntansi yang lebih kontekstual dan berkelanjutan dengan mempertimbangkan nilai-nilai budaya Sunda.
Analisis rasio terhadap kinerja keuangan pada PT Supra Boga Lestari Tbk Tewang, Maria Farida; Harahap, Dea Arme Tiara
Journal of Economics, Business, Accounting and Management Vol. 2 No. 1 (2024): Journal of Economics, Business, Accounting and Management
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/1sd75q31

Abstract

This study was conducted to determine the financial performance of PT Supra Boga Lestari Tbk as seen from the analysis of financial ratios for 2019-2022. The ratios to be analyzed are solvency ratios including debt to asset ratio and debt to equity ratio. Liquidity ratios include current ratio, quick ratio and cash ratio and profitability ratios include net profit margin, return on asset ratio and return on equity ratio. The research conducted is quantitative descriptive research by collecting, describing and describing the data as it is. The data source in this study is secondary data taken from the financial statements of PT Supra Boga Lestari Tbk published on the Indonesia Stock Exchange website. Based on the results of the ratio analysis of the financial statements of PT Supra Boga Lestari Tbk, it is known that the solvency ratio in 2019-2022 seen from the average value of the debt to asset ratio and debt to equity ratio is in poor condition. The liquidity ratio in 2019-2022 seen from the average value of the current ratio, quick ratio and cash ratio is in poor condition, as well as the profitability ratio seen from the average value of the net profit margin ratio, return on asset ratio and return on equity ratio in poor condition. from the results of the analysis of the financial ratios of PT Supra Boga Lestari Tbk from 2019-2022 it can be concluded that the company's financial performance from the solvency ratio shows that the company has a very high debt burden. The liquidity ratio shows that the company is less able to pay off its short-term debt, while the profitability ratio shows that the company's capital and assets have not been used optimally in making a profit.
Analisis Pengelolaan Keuangan Desa di Desa Pong Majok Kecamatan Lembor Kabupaten Manggarai Barat Jehaman, Kristoforus; Harahap, Dea Arme Tiara; Wahyudi, Agus
Journal of Economics, Business, Accounting and Management Vol. 2 No. 1 (2024): Journal of Economics, Business, Accounting and Management
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/47efrk35

Abstract

This research aims to determine and analyze village financial management carried out in Pong Majok Village. The research method used is a descriptive qualitative method using data collection techniques in the form of interviews and documentation. The research results show that village financial management in Pong Majok Village, Lembor District, West Manggari Regency includes planning village financial management, implementing village financial management, administering village financial management, reporting village financial management and accountability for village financial management. The financial management of Pong Majok Village, Lembor District is largely in accordance with Minister of Home Affairs regulations Number 20 of 2018 concerning Village Financial Management. However, there are still 3 (three) things that must be considered and re-evaluated by the Pong Majok Village government regarding the submission of monthly reports, the completeness of the attachment to the APBDesa accountability report and the submission of the APBDesa accountability report to the Pong Majok Village community.
Descriptive Analysis of the Impact of a Cashless Society on Gen Z Spending Patterns Akhiri, Bella Benia; Harahap, Dea Arme Tiara
International Journal of Business, Economics, and Social Development Vol. 7 No. 1 (2026): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v7i1.1154

Abstract

The phenomenon of a cashless society has fundamentally transformed Generation Z’s consumption behavior through the increased adoption of digital payment methods such as e-wallets, digital bank transfers, and QRIS. This descriptive study analyzes primary data from 100 Generation Z respondents (aged 17–27 years) in Sukabumi Regency using a questionnaire instrument based on a 5-point Likert scale and frequency distribution analysis. The results show that the frequency of cashless usage reaches 5–20 times per month for 68% of respondents, with high mean scores for perceptions of ease of daily payments (4.35 ± 0.72), transaction efficiency compared to cash (4.43 ± 0.71), and time savings in online shopping (4.40 ± 0.72). However, a significant increase in impulsive buying behavior was identified, occurring 3–5 times per month among 48 respondents, along with moderate perceptions of inclusive accessibility for all segments of society (3.92 ± 0.84) and data security risk (3.55 ± 1.23). These findings are consistent with the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB), leading to recommendations for strengthening digital financial literacy education, improving network infrastructure, and developing impulse-control features within payment applications.
Descriptive Analysis of Social Media Usage and Gender in Generation Z Investment Interest in Sukabumi Pramudita, Ratri; Harahap, Dea Arme Tiara
International Journal of Business, Economics, and Social Development Vol. 7 No. 1 (2026): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v7i1.1158

Abstract

This study aims to provide a descriptive overview of social media usage patterns, gender differences, and tendencies in investment interest among young generations. The research employs a descriptive quantitative method involving 100 respondents who completed an online questionnaire. The research instrument consists of closed-ended Likert-scale questions and open-ended questions analyzed using thematic analysis. The results indicate that the majority of respondents show a positive tendency toward investment, as reflected by the high percentage of agreement and strong agreement with statements related to investment interest. Social media, particularly TikTok and Instagram, appears to play a significant role as an information source that facilitates access and stimulates initial interest in investment. Descriptively, female respondents tend to demonstrate more cautious behavior and a long-term orientation, while male respondents are more likely to exhibit confidence and a greater willingness to take risks. The thematic analysis of open-ended responses reveals that the primary motivations for investing focus on future planning, financial stability, and profit opportunities. Overall, this study provides a comprehensive picture of investment interest and behavior patterns based on social media characteristics and gender. These findings may serve as a foundation for further associative or inferential research.
Recalculation of Fixed Assets in Substantive Testing of Fixed Assets by KAP BCD (Case Study at PT. XYZ) Yasmeen, Labila Berliana; Harahap, Dea Arme Tiara
International Journal of Business, Economics, and Social Development Vol. 7 No. 2 (2026): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v7i2.1248

Abstract

Fixed assets are a critical element of financial statements due to their material value and their direct impact on a company’s financial position and performance through depreciation. Inaccurate recognition or measurement of fixed assets may lead to material misstatements, making substantive audit procedures essential. This study aims to examine the implementation of fixed asset recalculation as part of substantive testing conducted by a public accounting firm in auditing the financial statements of PT XYZ. The research employs a qualitative descriptive approach, using observation, documentation, interviews, and literature review to obtain relevant audit evidence. The recalculation procedure focuses on verifying acquisition costs, depreciation expenses, accumulated depreciation, and book values of fixed assets in accordance with applicable accounting standards. The results show that several discrepancies were identified between management records and auditor recalculations, primarily caused by inconsistencies in depreciation timing, assets not yet in use, and misclassification of accounts. These discrepancies were subsequently corrected through audit adjustments and did not result in material misstatements in the financial statements. Overall, the study concludes that fixed asset recalculation is a vital substantive audit procedure that enhances the accuracy, reliability, and fairness of fixed asset reporting. The findings emphasize the importance of recalculation in supporting the auditor’s professional judgment and providing reasonable assurance regarding the presentation of fixed assets in financial statements.
Co-Authors Abut, Hilarius Agus Wahyudi Akhiri, Bella Benia Ardiansyah, Azril Mochammad Elin Paulina Jehaman, Kristoforus Khairul Mujahidi Ludgardis Deliman Ni Made Dwita Ratnaningsih, Ni Made Dwita Ni Wayan Noviana Safitri Pramudita, Ratri Tewang, Maria Farida Yasmeen, Labila Berliana