Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal International Journal of Economic Research and Financial Accounting Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Mira Agustia
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering

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Getting to Know PPnBM: Sales Tax on Luxury Goods and the Impact on the Automotive Industry, Indonesia Mira Agustia; Siti Zahara; Olivia Deslovita Br, Ginting; Kartika Sari; Karnisa Maharani; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.349

Abstract

This study aims to determine the impact of Luxury Goods Sales Tax (PPnBM) on the automotive industry in Indonesia. This study uses a literature study method by analyzing data from literature sources. The results of the study indicate that PPnBM has positive and negative impacts on the automotive industry. The positive impacts are increasing state revenue, regulating income distribution, encouraging the local automotive industry, and increasing public awareness of the importance of paying taxes. However, the negative impacts are affecting employment in the automotive industry and increasing unemployment.  
The Effect of SAK EMKM Implementation on the Accuracy of Financial Statements Samaria Simangunsong; Mira Agustia; Siti Zahara; Olivia Deslovita Ginting; Irawan
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.88

Abstract

This study aims to determine the effect of EMKM SAK implementation on the accuracy of financial statements in Deli. The background of this study is based on the importance of accurate financial statements for business continuity, especially in terms of decision making and access to financing. However, there are still many businesses that have not implemented accounting standards appropriately in financial management. This study uses a quantitative approach with a survey method through the distribution of questionnaires, and the data is analyzed using the Partial Least Squares - Structural Equation Modeling (PLS-SEM) method with SmartPLS 4 software. The results of the study show that SAK EMKM has a positive and significant effect on the accuracy of financial statements. This finding confirms that improving understanding of accounting standards encourages the creation of accurate, reliable, and accountable financial reports. These results are important as a basis for SMES development policy making.
Co-Authors Galih Supraja Irawan Karnisa Maharani Kartika Sari Olivia Deslovita Br, Ginting Olivia Deslovita Ginting Samaria Simangunsong Siti Zahara