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Organum: Jurnal Saintifik Manajemen dan Akuntansi
Published by Universitas Winaya Mukti
ISSN : 26208156     EISSN : 26208164     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Organum: Jurnal Saintifik Manajemen dan Akuntansi is published by Fakultas Ekonomi dan Bisnis, Universitas Winaya Mukti. This peer-reviewed journal is designated to publish articles that report the results of research in management and accounting science.
Arjuna Subject : -
Articles 80 Documents
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Strategi Penilaian Prospek Saham Telekomunikasi dengan Indikator RSI dan Stochastic Taufiq Andre Setiyono; Mokhammad Khukaim Barkhowa; Rinwantin Rinwantin
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 2 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2022
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v5i2.305

Abstract

Along with the increasing demand for access to data and information, the shares of telecommunication issuers are projected to become one of the resilience sectors. This study analyzes the sell signals and buy signals of the telecommunications shares listed on the IDX for the period 2019 to September 2021. The population is 18 issuers and the sample is 12 issuers selected using purposive sampling technique. This study uses a descriptive quantitative approach, in the form of analyzing, describing and summarizing phenomena from the data obtained through historical data observations. The aim is to describe in full and in depth the phenomenon under study. The results showed that 4 issuers gave a buy signal and 5 issuers showed that they had not yet shown a definite signal (recommended to hold), while 3 issuers seemed overbought and showed a sell signal. These results indicate that telecommunication stocks tend to be in demand and have good prospects. However, the RSI indicator is most reliable when adjusted for the long-term trend of stock price movements. This makes investors need to be careful to review further whether the signal shown is just a false signal or is a buy-sell signal.
Faktor-Faktor Potensial dalam Adopsi Fintech Lending di Kota Batam Shellyna Shellyna; Wisnu Yuwono
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 2 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2022
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v5i2.286

Abstract

Peer-to-Peer (P2P) fintech services are increasingly popular in line with the government's tangible form and accelerated penetration of people who are not yet fully accessible by banking institutions. However, the acceptance of P2P technology by the public does not only depend on government regulations but also needs to understand its users' perspectives and knowledge so they can adapt to digital transformation in the financial services industry. This study aims to identify the potential factors that influence the attitude and adoption of fintech by P2P users in Batam City. The research sample was taken using the purposive sampling method, with a total sample that met the criteria of as many as 365 of the 422 respondents collected via Google form. All data were analyzed using the Smart PLS 3 program. The results prove that perceived usefulness, ease of use, risk, user innovativeness and government support significantly influence attitudes toward the intention to adopt fintech. Meanwhile, financial literacy does not affect users' attitudes toward adopting fintech. This research contributes to the literature on fintech adoption by expanding TAM and is expected to provide valuable insights.
Implikasi Other Comprehensive Income IFRS pada Perpajakan Indonesia Prianto Budi Saptono; Ismail Khozen
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 2 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2022
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v5i2.256

Abstract

In Indonesia, the Statement of Financial Accounting Standards (PSAK) 1 does have guidelines about Other Comprehensive Income (OCI). Tax issues usually arise when an entity seeks to reconcile any type of OCI with the definition of income under Income Tax Law Article 4 paragraph (1). This research aims to analyze the implication of OCI on the income tax environment in Indonesia. This study use a qualitative methodology with the data mainly acquired from literature and in-depth interviews. To guarantee that the principle of ability to pay is upheld, each components of OCI demand separate treatments. According to the findings, Indonesian income tax regulations on OCI components could be based on realization, mark-to-market, or a hybrid of these approaches. Gains and losses from financial statement translation of international business activity might be taxed through realization taxation. Hybrid taxation better serve the unrealized gains and losses of fixed assets and intangible asset changes in revaluation surplus. It is preferable to use the mark-to-market approach if the tax authorities has given its consent for the revaluation to be carried out. Realization taxation should be imposed on the remaining components as well. Some policy recommendations, as a result of our findings, for the development of future tax policies are highly encouraged.
Ganti atau Pertahankan Tahta: Pergantian Dewan pada Eksposur dan Performa Direksi Ihramsjah Muhamad Sadikin; Andi Manggala Putra; Anita Nopiyanti
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 2 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2022
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v5i2.250

Abstract

This study aims to board online exposure, board tenure, and firm performance to change of director in 50 non-financial indexed companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. This research is quantitative research using secondary data in the form of annual reports and financial reports. This study uses Pooled Least Square (PLS) with panel regression data processed through STATA 16. The results of this study found that exposure had a positive effect on the decision to add library members. The term of office simultaneously has a negative effect on the decision to add and remove members of the board of commissioners and the library. The company's performance has a positive effect on the reduction of commissioners. Online exposure and firm performance correlate with director turnover as a corporate governance control mechanism. This research has an implication to practitioners considering that one determining factor of director turnover is their exposures.
Customer Engagement: Eksplorasi Customer Relationship Management dan Media Sosial di UMKM Vanessa Gaffar; Tika Annisa Koeswandi; Annisa Ciptagustia
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 6, No 1 (2023): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2023
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v6i1.322

Abstract

This study aims to explore how Customer Relationship Management (CRM) and Social Media affect to Customer Engagement at the MSMEs in the city of Bandung. This study used a descriptive-quantitative approach involving 336 SMEs in the city of Bandung. Data were collected through questionnaires and literature studies. Data were analyzed using path analysis where variable (X1) was CRM, social media was variable (X2) and variable (y) was Customer Engagement. The results of this study indicate that there is a strong relationship between CRM and Social Media. The direction of the relationship is positive which shows a unidirectional relationship pattern, which means that when there is an increase in CRM it will be followed by an increase in Social Media, and vice versa. Based on the test results it can also be concluded that CRM and Social Media have a significant effect on Customer Engagement, both jointly and partially. The suggestions for further research are to examine whether customer engagement can affect customer loyalty, especially to the consumers in today's digital era.
Tekanan Fiskal dan Keberlanjutan Penganggaran Modal pada Sektor Pemerintah: Pendekatan Tinjauan Literatur Sistematis Lilis Marlina; Fifi Yusmita; Syukrie Abdullah
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 6, No 1 (2023): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2023
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v6i1.273

Abstract

Fiscal stress faced by local governments over the years can be a threat to the sustainability of capital budgeting in providing public goods and services. The purpose of the research is to map the trends of scientific publications and the most prominent types of research, and to synthesize research results on the relationship between capital budgeting practices and fiscal stress in the government sector. The method be elected in this study is a systematic literature review with reviews and analyzes systematically the effect of fiscal stress on the sustainability of capital budgeting published in reputable international journals indexed by Scopus. Based on the results of the study, it was found that: first, the first research on the relationship between capital budgeting and fiscal stress was carried out in the 1980-1989 time period. Then research on this topic is increasing in the period 2000-2020. Second, the most dominating type of research is quantitative (63%). While the remaining 37% are qualitative studies. Third, the development of research results on the relation among capital budgeting and fiscal stress in the government sector still gives different responses among researchers. This study contributes to providing a comprehensive review of the development capital budgeting research in a situation where the government is facing fiscal stress, and is useful for practitioners in allocating resources for the sustainability of capital budgeting in the government sector.
Systematic Mapping Study Tourism Business With An Entrepreneurial Marketing Perspective Adjie Ahmad Darajat; Bambang Hermanto; Arianis Chan
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 6, No 1 (2023): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2023
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v6i1.232

Abstract

This research aims to explore and categorize existing entrepreneurial marketing in tourism literature to identify the state-of-the-art and research gaps. We conducted a systematic mapping study approach to analyze, categorize and map relevant research areas. The mapping was based on the focus, methods, design, and research trends obtained through the Scopus international publication database. Our mapping found 28 relevant articles out of 367 published from 1986-2021. Our findings suggest that the highest development trend was generated in 2019. Customer orientation is the most common focus. Hospitality became the most popular in this study. Furthermore, evaluation research with a qualitative interview design is the most widely used in this study. We conducted a systematic mapping study to provide an overview and status of the research and serve as a guide to identify state-of-the-art future research .
Organizational Change & Restructuring: Analisis Bibliometrik & Literature Review pada Basis Data Scopus (1987–2021) Jajang Ginanjar; Sam'un Jaja Raharja; Rivani Rivani
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 6, No 1 (2023): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2023
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v6i1.220

Abstract

Change is essential for organizations in sustainable growth and especially in a highly competitive business environment. The literature on the concepts of organizational change and restructuring is important in an effort to provide a reference for academics in exploring scientific developments as well as being useful for practitioners in providing options regarding the application of these concepts in the field. This study aims to provide an overview of the past, current and future research directions from the research field of Organizational Change & Restructuring, namely to see and provide links or relationships between the fields of organizational change and restructuring through bibliometric analysis. The method used in this study is a combination of quantitative and qualitative by mapping the relationship between Organizational Change and Restructuring research using a two-step research approach: 1) Bibliometric technique to analyze 263 publications by presenting publication distribution data, mapping visualization & network density, and keyword analysis. 2) Furthermore, based on document citation data, analyze the 12 articles that occupy the top number of citations. For further review of the literature, comparing with research findings before or after according to the theme of each article. The results of the study indicate that there is still a lot of room for exploitation and exploration of the combined study of Organizational Change and Restructuring, so it is hoped that by taking the two analytical steps above, it will eventually provide some kind of recommendation for future research.
Variabel Dominan yang Memengaruhi Penggelapan Pajak: Systematic Literature Review Ekaputra, Aditiyanto; Triyono, Triyono; Ahyani, Fatchan
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 7, No 2 (2024): Vol 7, No 2 (2024): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v7i2.337

Abstract

This article aims to determine and analyze the development of publications and the dominant variables that influence tax evasion based on the Google Scholar and Scopus databases. The method used in the article is a literature study approach. Search for journal publication databases on Google Scholar and Scopus using the Publish or Perish program to make it easier to search and filter suitable publications. The three applications used in this article are publish or perish, Mendeley, and VOSviewer. The development of publications that were successfully mapped (accessed March 18 2022) on Google Scholar was 1078 publications and Scopus obtained 200 publications, both data were published over a period of ten years (2012-2022). The results of the literature study show that the parameters of tax fairness, taxation system, religiosity, tax discrimination, love of money, tax sanctions, understanding of taxation, tax tariffs, money ethics, and gender are known to be the dominant variables influencing tax evasion based on the Google Scholar database. Meanwhile, the cultural parameters of corruption, information technology systems, economic growth, financial development, tax audits, political electoral cycles, behavioral economics, law enforcement, fiscal policy and cultural values are the dominant variables influencing tax evasion based on the Scopus database.
Peran Mekanisme Tata Kelola Perusahaan Sebagai Variabel Moderasi Praktik Koneksi Politik Terhadap Agresivitas Pajak Saraswati, Ade Maya
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 7, No 2 (2024): Vol 7, No 2 (2024): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v7i2.332

Abstract

Tax targets that were not achieved were caused by actions to manage the tax burden by corporate taxpayers. One strategy is to minimize the tax burden in a legal way. This study aims to examine the moderating effect of corporate governance on political connections and tax aggressiveness. The research sample was 77 using purposive sampling technique. The analysis technique uses Eviews. Data processing using multiple regression and moderation regression. The results showed that political connections had no effect on tax aggressiveness, corporate governance had no effect on tax aggressiveness and the moderating effect of corporate governance did not moderate political connections on tax aggressiveness. Company management can pay attention to additional factors that may have a greater impact on tax policy and regulators may consider strengthening supervision or more specific policies to ensure effective corporate governance in managing taxes.

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