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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 132 Documents
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Analisis Kontribusi Penerimaan Pajak Bumi Bangunan Dan Bangunan Wilayah Desa Pasir Awi Terhadap Pendapatan Asli Daerah Kabupaten Tangerang Martina Marince Bian Mali
JEMAP Vol 6, No 1: April 2023
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v6i1.4117

Abstract

Martina Marince Bian Mali, Analysis of the Receipt of Land and Building Tax Contributions for the Pasir Awi Village Area to the Regional Original Income of Tangerang Regency, under the guidance of Mr. Erion, SE, MM., M.Phil. The aims of this study were (1) to analyze the Contribution of Land and Building Tax Revenue from the Pasir Awi Village Area to the Regional Original Revenue of Tangerang Regency, and (2) to analyze the level of effectiveness of the contribution of Land and Building Tax Revenue from the Pasir Awi Village Area to the Regional Original Income (PAD) ) Tangerang Regency. This research is a qualitative descriptive research, which is based on an explanation of the numbers. The data in this study are the target and realization of Land and Building Tax Revenue, as well as the target and realization of Regional Original Revenue (PAD) for Tangerang Regency for 4 (four) years. The results showed that the level of effectiveness of PBB in 2018 to 2021 with the highest level of effectiveness was 121.28% in 2019 with very effective effectiveness criteria, in 2020 it was 115.67% with very effective criteria and the lowest level of effectiveness occurred in 2021 of 41.94% with Ineffective criteria. For the level of PBB contribution to Regional Original Income (PAD), it shows that in 2018-2021 the level of contribution is in the poor category. In 2018 it was 12.95% in the Poor category.
Pengaruh Rasio Intermediasi Makroprudensial, Dan Ukuran Perusahaan Terhadap Return On Assets Dengan Manajemen Laba Sebagai Variabel Intervening Hermanto Hermanto; Nurhidayah Nurhidayah
JEMAP Vol 6, No 1: April 2023
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v6i1.4757

Abstract

The purpose of this study is to see the effect of Macroprudential Intermediation Ratio (RIM), firm size on Return on Assets with earnings management as an intervention variable. The current study utilizes information taken from the financial statements of banks listed on the BEI using a purposive sampling test method that meets the exploratory steps. The researcher studied for a period of five years using a sample of 120 data from 24 banking sector entities. This study uses Partial Least Square (PLS) with secondary data types. From the results in this study partially negative effect of Macroprudential Intermediation Ratio (RIM) on Return On Assets, then firm size has a positive effect on Return On Assets, Macroprudential Intermediation Ratio (RIM) can have a negative influence on management earnings, firm size has a positive effect on earnings management and earnings management has a negative effect on Return On Assets. Earnings management is able to mediate the relationship between Macroprudential Intermediation Ratio (RIM) on Return On Assets and earnings management is not able to mediate firm size on Return On Assets.
Analisis Efektivitas Digitalisasi Pajak Terhadap Kesadaran Wajib Pajak UMKM Kabupaten Tegal Dan Kepercayaan Kepada Pemerintah Agnes Dwita Susilawati; Eva Anggra Yunita; Mei Rani Amalia
JEMAP Vol 6, No 1: April 2023
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v6i1.4982

Abstract

Tax is state revenues that have important role on development also is one of the elements in the APBN. General administration at the Tegal City Pratama Tax Service Office, improving the quality of employees, hire employees every year, and developing the use of e-filling applications. which experienced development and growth with a total of 140,042 people in 2019 who are engaged in 17 types of business fields (dinkop umkm Central Java, 2019). This study aims to provide empirical evidences based on effects of the effectiveness tax digitization on taxpayer awareness and government trust aware of taxpayer awareness. In this study, data was collected by distributes questionnaire to obtain a sample of 74 samples and then processed using SPSS 22 software. The data analysis technique is the form of quantitative data also used simple linear regressions data analysis. This study also shows there was positive influence in the effectiveness of tax digitization on taxpayer awareness and the positive influence of government trust on the awareness of Tegal Regency MSE taxpayers
Strategi Pengembangan Bisnis Yang Berbasis Lingkungan Pada Usaha Mikro Di Kota Semarang Eny Trimeiningrum; Meniek Srining Prapti; Bernadeta Irmawati
JEMAP Vol 6, No 1: April 2023
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v6i1.7924

Abstract

The research intends to find/compile alternative strategies for the development of ecopreneur businesses in micro-enterprises in the city of Semarang. Focus Group Discussion (FGD) was conducted with respondents who became the research sample in order to identify the strengths, weaknesses, threats, and business opportunities of ecopreneurs in general. From the results of the SWOT analysis, several alternative strategies are proposed for business development, including: relearning by attending workshops or training related to coloring and the production process of friendly products by reusing handicraft exhibition events or exhibitions held after the Covid-19 pandemic; maximize the use of social media as a means of promotion and marketing; provide education to the public about environmentally friendly products to consumers through brochures, labeling, or packaging; further enhance collaboration among craftsmen of environmentally friendly products so that product quality becomes better; as well as learning how to produce by foreign producers so that they are more capable of producing in larger quantities. Meanwhile, input for relevant government agencies in Semarang is to be able to collaborate with micro-scale ecopreneurs in Semarang  better in order to provide education to increase public awareness about environmentally friendly products.
Pengaruh Preventing Dan Ajaran Tri Pantangan Terhadap Kecenderungan Berperilaku Curang Dewi Kusuma Wardani; Deazilva Ian Herlicia
JEMAP Vol 6, No 1: April 2023
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v6i1.5713

Abstract

The purpose of this study is to ascertain the impact of prevention and tri pantangan teachings on the tendency of dishonest behavior. Research of this kind is quantitative. By giving out surveys to students at Yogyakarta's Tamansiswa University, primary data are collected. Convenience sampling is the sample method employed, while IBM SPSS Statistics 20 is used to analyze the data. Data was gathered by sending pupils access to Google forms via the Whatsapp messaging service. One hundred surveys were processed in total. The findings of this study demonstrate that tri pantangan lessons and prevention have a major impact on the tendency of dishonest behavior, while prevention has the opposite effect. The tri pantangan's teachings have an adverse effect on the the tendency of dishonest behavior
Pengaruh Norma Dan Faktor Sosio-Ekonomi Terhadap Tax Morale Dengan Tingkat Pendidikan Sebagai Variabel Pemoderasi Ega Okli Roseptia; Primandita Fitriandi
JEMAP Vol 6, No 1: April 2023
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v6i1.4065

Abstract

The puspose of this study is to analyze the impact of personal and social norms on tax morale with educational level as moderating variable. This study uses 150 taxpayers in Jabodetabek as respondents. This quantitative research is using the Partial Least Square-Structural Equation Modelling (PLS-SEM) method to process the data and SmartPLS software. The results of this study indicate that social norm (patriotism) has a positive and significant effect on tax morale, personal norm (religiosity) has a positive effect on tax morale too but insignificant. On the other hand, all socio-economic variables in this research show no significant effect on tax morale. Educational level, as moderating variable, also shows no significant effect and categorized as homologiser moderation. Based on these conclusions, one thing that can be taken into consideration by DJP is to ask religious leaders for help to socialize tax regulations to improve the tax compliance.
Pengaruh Greenpreneurial Orientation Terhadap Green Purchase Intention Pada Konsumen Produk Ramah Lingkungan Posmaria Setiasiwi Sitohang; Sentot Suciarto; MY. Dwi Hayu
JEMAP Vol 6, No 1: April 2023
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v6i1.8718

Abstract

Environmental issue such as global warming, plastic waste, electronic waste which is hazardous  for health, use of preservatives and dyes, others has made society awareness.  Some of society requested  more healthy environment for their life.  Green entrepreneurship orientation in enterpreunership is intangible natural resources.  It push a firm to have the inisiative of advanced environment, which called as green entrepreneurial orientation (GEO).  This research is conducted to know  more preference of a green entrepreneurial oriented company.  Hipotesis test showed that  there is significant positive relationship between entrepreneurial oriented company with purchase interest. This means that  entrepreneurial oriented businessman, who care on green environment, is responded positively by consumers.  Then, those make consumer interested to buy it.
Pengaruh Literasi Keuangan Dan Kemampuan Manajerial Terhadap Kinerja IMK Usaha Makanan Di Kabupaten Semarang Bonifatius Junianto Wibowo; Ignatius Supriyanto; Widuri Kurniasari
JEMAP Vol 6, No 1: April 2023
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v6i1.5477

Abstract

Financial Literacy and Managerial Competence are two things that can contribute to the performance of a business, including in the Micro Small Industry sector. This research was conducted to review the influence of financial literacy and managerial competence on the performance of food processing small and micro industry   in Semarang Regency. The data in this study are primary data regarding financial literacy, managerial competence, and business performance, which were obtained from 30 food processing small and micro industries in Semarang Regency as respondents. Respondents' answers are in the form of opinions obtained from various answers available on the questionnaire. The available answers are measured by a Likert scale. Before the respondent chooses the answer, first the answer is tested for validity and reliability. Collected data, then analysed using t test. Based on the results of the t test, it was found that financial literacy had no effect on business performance. On the other hand, managerial competence affects business performance. Based on this research, managerial competence can be said to be the key that can determine the level of business performance of food processing small and micro industries in Semarang Regency.
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

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