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Fakultas Ekonomi dan Bisnis, Unika Soegijapranata Semarang Gedung Yustinus Lantai 2 Jl. Pawiyatan Luhur IV/1 Bendan Duwur Semarang 50234
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Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap)
Published by Universitas Katolik Soegijapranata
ISSN : -     EISSN : 2622612X     DOI : 10.24167/jemap
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi, Manajemen, Akuntansi, dan Perpajakan menyajikan tulisan publikasi dosen dan mahasiswa di bidang kajian ekonomi dan kajian bisnis meliputi manajemen, akuntansi dan perpajakan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol 6, No 2: Oktober 2023" : 8 Documents clear
Pengaruh Emosi dan Lokasi terhadap Kepuasan Pelanggan Indomaret Di Yogyakarta Thomas Aquinas Radit0; Rizky Teddy Rakhmawan; Meniek Srining Prapti
JEMAP Vol 6, No 2: Oktober 2023
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v6i2.9815

Abstract

This investigation looked at how location and emotion impacted customer satisfaction at Indomaret in Yogyakarta. 250 respondents made up the sample for this study, and they can be identified by visited Indomaret outlet type, reason for visiting, number of trips to Indomaret in the past month, relationship status, gender, age, employment, and monthly salary. It was used primary survey data, processed and analyzed by multiple regression. The results of the analysis demonstrated that, location and emotions have a significant impact on Indomaret's customer happiness.  The location variable and emotion variable both had positive and significant impact on customer satisfaction.
Analisis Koreksi Fiskal Terhadap Perhitungan Penyusutan Aset Tetap pada PT Sumatera Prima Fibreboard Vera Sabiila; Sukmini Hartati; Evada Dewata
JEMAP Vol 6, No 2: Oktober 2023
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v6i2.10691

Abstract

This activity aims to determine the value of each depreciation according to the commercial and fiscal methods. This methods find out the value of the fiscal correction of depreciation and the PPh that must be paid by PT Sumatra Prima Fibreboard. The type of research used was a qualitative method in the form of data analysis on detailed reports on fixed assets and financial statements in 2020-2022, Tax Regulations based on the Income Tax Law Article 11 No.11 for 2020, Article 11 No.7 for 2021-2022 and Minister of Finance Regulation No.96/PMK.03/2009. Based on data analysis, the results found were that the company's commercial depreciation value from 2020-2022  was different from fiscal provisions. The conclusion in this study was that the company have implemented the right method, namely the straight-line method, but there were several errors in determining the useful life and when the depreciation of fixed assets occurs, which after being corrected had a significant impact on income tax and net profit generated at PT Sumatra Prima Fibeboard
Apakah Interaksi Otoritas Pajak Dengan Wajib Pajak Meningkatkan Kepatuhan? Rahmat Safarudin; Dhian Adhetiya Safitra
JEMAP Vol 6, No 2: Oktober 2023
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v6i2.5041

Abstract

The interaction between the Tax Authorities and Taxpayers through written communications with enforcement letters, soft letters and direct communications through visits was expected to increase tax compliance. This study aims to determine the effect of the interaction between the tax authorities and taxpayers on taxpayer compliance. The analysis of this research used non-employee individual taxpayers registered as taxpayers at KPP Pratama Klaten. Data were analyzed using probit regression. The results of this study indicated that the interaction with a soft letter (SP2DK) and an enforcement letter had a significant negative effect on compliance, while the interaction with visits had a significant positive effect on formal compliance. Based on the results of this study, it is hoped that the Tax Authorities in Indonesia will  consider to make more effective policies and strategies related to interactions with taxpayers.
Pengaruh Sistem Informasi Akuntansi, Motivasi Kerja, dan Budaya Organisasi Terhadap Kinerja Karyawan (Studi Kasus Pada PT Hardo Soloplast Karanganyar) Iqbal Zaidan Yasykur; Dul Muid
JEMAP Vol 6, No 2: Oktober 2023
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v6i2.10726

Abstract

This study aims to determine the influence of accounting information systems, work motivation, and organizational culture on employee performance, especially at PT Hardo Soloplast Karanganyar. The source and type of data in this study were primary data obtained by questionnaires distributed to 100 respondents. The data sampling technique was purposive sampling. This research gathers employees at PT Hardo Soloplast Karanganyar who are qualified to be still actively working. Data processing is done using SPSS. The results of this study show that accounting information systems, work motivation, and organizational culture have a positive effect on employee performance
Analisis Self Assessment Report dalam Rangka Penerapan Good Corporate Governance Pada PT. Gudang Garam, Tbk. Tahun 2020 Farliza Atna Ayu Susanto; Caroline Yoshe Kolondam; Muhammad Sholikhul Huda; Iftah Nahdyatul Fatimah; Susi Handayani
JEMAP Vol 6, No 2: Oktober 2023
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v6i2.10766

Abstract

In this article, it is discussed about the Self-Assessment Report. The purpose of this article is the implementation of Corporate Governance implemented by PT. Gudang Garam, Tbk in 2020 in accordance with the results of the SAR analysis. The results of the SAR is also expected to be able to predict the development of PT Gudang Garam, Tbk. The author used  descriptive quantitative research method. The approaches of the research are the comparative approach and the literature approach. The SAR results showed a decrease in sales due to the Covid-19 pandemic which caused the gross profit margin to fall from 20.6 % to 15.2 %. The future results certainly depend on the Corporate Governance that is carried out.  The SAR analysis is very good so it can be ensured that the company has good development in the future.
Pengaruh Kualitas Layanan, Prosedur Kredit, Suku Bunga Kredit dan Program Pengembangan Kapasitas Usaha Terhadap Keputusan Pengambilan Kredit Mikro di Masa Pandemi Covid 19 Fitroh Ramadhan; Iman Murtono Soenhadji
JEMAP Vol 6, No 2: Oktober 2023
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v6i2.5123

Abstract

Micro credit is a facility provided by the government through financing or capital institutions to finance or provide loans to business actors who meet the criteria as Micro, Small and Medium Enterprises (MSMEs) in accordance with Law no. 20 of 2008 concerning Micro, Small and Medium Enterprises. With the availability of access to financing for SMEs, one of which is PT. Madani National Capital (PNM) which until 2021 the number of customers is 11.6 million throughout Indonesia. Based on this, this study aims to analyze the effect of service quality, credit procedures, loan interest rates and business capacity development programs on credit making decisions during the Covid-19 pandemic, either partially or simultaneously. The primary data obtained from respondents who are customers of PANTAS products are 70 respondents through a research instrument in the form of a questionnaire that has passed validity and reliability tests. Data were analyzed using the RLB or Multiple Linear Regression method. The results of this study indicate that the variables of service quality, credit procedures and business capacity development programs have a significant effect on customer decisions in making credit, while loan interest rates have no significant effect and partially significant influence on micro decision making with an influence level of 73.9 percent.
Implementasi Akuntansi Pertanggungjawaban sebagai Pengendalian Biaya di Perusahaan Jasa Ketenagalistrikan di Jawa Tengah Ani Setyowati; Guruh Mulia Widayat; Novianto Noegroho
JEMAP Vol 6, No 2: Oktober 2023
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v6i2.10917

Abstract

This research aims to explore responsibility accounting as a tool used to control financial results in companies. Cost control as an element of accountability accounting is believed to be an important strategy in holding leaders accountable for their performance in the company. The focus of the research was carried out at service companies operating in the electricity sector. The findings show that service companies as companies that prioritize customer satisfaction still need control in the field of financing to increase profitability as an accountability for the performance of managers in the company
Pengaruh Risiko Finansial dan Risiko Privasi terhadap Niat Pengadopsian Dompet Digital pada Generasi X di Kota Semarang Josephine Permatasari Handoyo; Retno Yustini Wahyuningdyah
JEMAP Vol 6, No 2: Oktober 2023
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v6i2.10576

Abstract

Digital wallet adoption in Generation X is quite low, compare to another productive generations. Gen X is a classified demographic of people which born in the 1965 until 1980 with mature financial level. The research is designed to describe the influence of financial risk and privacy risk to intention to use digital wallet of generation X in Semarang. The samples of this research was 103 respondents who have met the criteria such as live in Semarang and have never used digital wallets. Samples were obtained with purposive sampling-non probability and created with multiple linear regression analysis using SPSS Statistics 21.0. The result showed that financial risk have no partial effect on Generation X’s intention to use digital wallet, while privacy risk have partial effect. Otherwise, financial risk and privacy risk were found to have a simultaneous effect on intention to use digital wallet.

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