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Jurnal Proaksi
Published by Universitas Muhammadiyah Cirebon
ISSN : 2089127X     EISSN : 26859750     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Proaksi Jurnal Proaksi merupakan Jurnal Ekonomi yang diterbitkan oleh Program Studi Akuntansi Universitas Muhammadiyah Cirebon, menerima artikel ilmiah berupa hasil penelitian dan literatur dalam kajian Akuntansi dan Manajemen. Penerbit : Program Studi Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Cirebon Frekwensi terbitan : 6 bulanan.
Arjuna Subject : -
Articles 324 Documents
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Internal Control Analysis on Anti-Dumping Duty Exemptions HS 72 in Batam Kalika Dianti Franconnie
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7947

Abstract

Main Purpose - This study analyzes the internal control of KPU BC Batam as a Free Trade Zone and Free Port, particularly in relation to Anti-Dumping Duties HS 72.Method - This study provides an in-depth analysis using descriptive qualitative method with NVIVO 15 and literature review.Main Findings - Findings reveal that, despite achieving optimal tax revenue and Organizational Performance Value (NKO), challenges remain, such as limited facilities and infrastructure, low public awareness, competency gaps, particularly in risk management and integrity, system disruptions, increasingly complex smuggling methods and the presence of unregistered ports. Theory and Practical Implications - Strengthened governance, human resources, digital systems and enhanced coordination with relevant authorities are pivotal in mitigating smuggling risks.Novelty - This study extends governance and risk management literature by addressing the oversight challenges related to anti-dumping duty exemptions and proposing solutions to improve inter-agency accountability within Batam Customs and Excise.
Peran Kepentingan Non Pengendali Dalam Pengaruh Fee Audit dan Ukuran Perusahaan Terhadap Audit Report Lag Nidita Hafizna; Marhaendra Kusuma; Agus Athori
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7977

Abstract

Main Purpose - The objective of this study is to investigate and analyze the effects of audit fees, company size, and non-control factors on the quality of auditors' reports for manufacturing companies listed on the Bursa Efek Indonesia (BEI) from 2019 to 2023. Method - The data analysis technique used was moderation regression analysis with SPSS version 25. Main Findings - The study's findings show if audit fees have a detrimental effect on audit report delays. Afterwards, the lateness of the audit report was unaffected by the company's size. While non-pengendali is important for strengthening the association between firm size and audit report lag, non-pengendali is important for strengthening the relationship between audit fees and audit reports. Theory and Practical Implications - In order to build a relationship between the business and the stakeholders, this study examines the compliance and agency theories, which highlight the need of time and attention in writing. Novelty - The novelty lies in the use of non-controlling interest variables as moderation. Keywords: Audit report lag ̧ audit fee, company size, non-controlling interests.
Pengaruh Sosialisasi PMK 81/2024 dan Modernisasi Coretax terhadap Kepatuhan Wajib Pajak UMKM di Tabanan I Putu Gde Chandra Artha Aryasa; Cok Istri Ratna Sari Dewi
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7992

Abstract

Main Purpose - analyzing the factors that influence taxpayer compliance of small, micro, and medium enterprises (MSMEs) at the Tabanan Tax Office.Method - The study employs a quantitative approach using Partial Least Squares–Structural Equation Modeling (PLS-SEM) for data analysis. The population in this research consists of MSME actors registered as individual taxpayers at the Tabanan Pratama Tax Office. The sampling technique utilized is non-probability sampling with incidental and purposive sampling approaches.Main Findings - The study reveals that MSME taxpayers’ compliance in Tabanan can be improved by providing knowledge through the socialization of PMK 81/2024 and the transition to a better system (Coretax). However, the effectiveness depends on the clarity of information and the technical support provided by tax authorities. This phenomenon indicates that education and administrative modernization are more dominant in shaping positive attitudes and compliance intentions compared to cognitive factors alone, while  low tax literacy and knowledge did not affect taxpayer compliance in this study.Theory and Practical Implications - The findings reinforce the Theory of Planned Behavior (Ajzen, 1991)  by demonstrating that perceived behavioral control through system modernization (Coretax) and the development of positive attitudes through the socialization of PMK 81/2024 are more dominant than cognitive factors in driving MSME compliance (Cipta & Ginting, 2025; Sunaryo, 2024). The results imply that the Directorate General of Taxes needs to expand community-based socialization programs and accelerate the implementation of Coretax with user-friendly guidelines to create a more effective tax compliance ecosystem for MSMEs.Novelty -  This study offers novelty by examining the impact of the socialization of PMK 81/2024 and the modernization of the Coretax system, which has just been introduced by the Indonesian government in 2025.
The Role of Sibaliparri Harmonization in Promoting Blue Economy Practices among Fisherman in West Sulawesi Nurwahyuni Syahrir; Arlistria Muthmainnah; Puspa Dewangga
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7993

Abstract

Main Purpose –   This study aims to examine the role of Sibaliparri harmonization in promoting blue economy practices in the financial management of fishing households in West Sulawesi. Method -     This study is a mixed-method study witn an embedded model to analyze quantitatively and qualitatively. Main Findings -     The results of this study indicate that attitudes and internalization of Sibaliparriq cultural values are the main determinants of fishermen's intentions to adopt blue economy practices in household financial management. The empirical findings are in line with the theory of planned behavior, which places attitudes and subjective cultural norms as the main sources of intention to behave positively, even though government policies have not yet shown an influence on fishermen's intentions to implement blue economy practices. Theory and Practical Implications -    The findings of this study serve as a reference for the government in formulating policies to raise awareness of blue economy practices among fishermen. Future research could focus on identifying government obstacles in implementing policies related to blue economy practices. Novelty -     his study integrates economic, social, and environmental perspectives that focus on the behavior of local communities, in this case fishermen.
Green Tax dan Green Incentive Sebagai Instrumen Menuju Ekonomi Berkelanjutan di Indonesia Putri Gantine Lestari; Kaca Dian Meila; Suryaningsi Suryaningsi
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7994

Abstract

Main Purpose - The purpose of this study is to analyze how Green Tax and Green Incentive can enchance tax revenues and promote environmentally friendly businesses to achieve a sustainable economy. Method - The research metode used in this study Is a Scooping Review, by the Following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses Extension for Scooping Review (PRISMA-ScR) guidelines. Main Findings - The main findings in this research that Green Tax and Green Incentive are Proven can be an effective instruments for environmental protection but also to increase revenue. Theory and Practical Implications - This Study emphasizes that Green Tax and Green Incentive Serve a dual function as instruments for addressing environmental externalities while simultaneously driving rurtainable economic growth. The implication is that government should reinforce green fiscal reforms through more effective tax rates, integrated incentives and revenue allocation to support energy transition and the achievement of SGD’s. Novelty - The Novelty of thiss study lies in its comprehensieve examination of the role of green tax and green incentive in simultaneously enhancing state revenue and fostering green techological innovation to achieve a sustainable economy in Indonesia. Keywords: Green Tax, Green Incentive, State Revenue, Green Technology, Sustainable Economy.
Cultural Synergy and Sustainability in Improving Tax Compliance of West Sulawesi MSMEs Abdul Galib; Nurwahyuni Syahrir; Hasnidar Hasnidar
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7997

Abstract

Main Purpose -  This study aims to reveal the role of awareness of sustainable practices, culture, and perceived behavioral control in improving tax compliance as an effort to maintain sustainable business practices for MSMEs in West Sulawesi by internalizing the Pappasang Kalindaqdaq Mandar.Method -  The research method used in this study is a mixed method with a concurrent model to analyze quantitatively and qualitatively simultaneously.Main Findings -  The results confirmed the theory of planned behavior, whereby awareness of sustainable practices and culture has a significant influence on increasing MSMEs' intention to behave in a compliant manner towards taxation, but perceived behavioral control did not have a significant influence. These findings indicate that aspects of awareness of sustainable practices and internalization of Pappasang Kalindaqdaq Mandar culture have a strong dominance in explaining MSME tax compliance in West Sulawesi.Theory and Practical Implications - The strong dominance of tax awareness and culture, but not accompanied by a significant influence on perceived behavioral control, requires further investigation. Further in-depth interviews are needed to obtain more in-depth information from tax authorities and MSMEs to uncover the actual role of control. Novelty -  This research explores non-economic aspects from various perspectives such as awareness of sustainable practices (internal), culture (external), and perceived behavioral control (control belief) in improving tax compliance (external).
Sustainability UMKM Cirebon: Literasi Keuangan, Fintech Lending, Digitalisasi, dan Strategi Pemasaran Gytha Nurhana Dhea Praadha Gitama; Dessy Kumala Dewi; Ilham Hidayat; Ridho Fardani; Adilla Sukma
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7999

Abstract

Main Purpose - The purpose of this study is to examine and obtain empirical evidence regarding the influence of financial literacy, fintech lending, digitalization, and marketing strategies on the sustainability of MSMEs in Cirebon City, including the moderating role of digitalization and marketing strategies. Method - This research method uses a quantitative approach using Structural Equation Modeling (SEM) analysis tools based on Partial Least Squares (PLS) using SmartPLS software. The analysis was conducted through validity, reliability, multicollinearity, R-square tests, and hypothesis testing to examine the relationships between variables in the research model. Main Findings - The main findings of the study indicate that financial literacy and marketing strategies have a significant influence on the sustainability of MSMEs in Cirebon City. Conversely, fintech lending and digitalization do not have a direct impact on business aspirations, as their utilization is still limited to short-term needs and technical aspects. These results indicate that MSMEs' aspirations are more determined by internal capacity in the form of financial knowledge and adaptive marketing strategies than simply access to financing and adoption of digital technology. Theory and Practical Implications - Theoretically, this study strengthens the literature that financial literacy and marketing strategies are key factors in explaining MSME sustainability, while fintech lending and digitalization are only effective when integrated with the internal capacity of business actors. From a policy perspective, these results suggest the need for local governments and related institutions to prioritize financial education programs and digital marketing strategy assistance to optimize the impact of financing and technology on MSME sustainability. Novelty - The novelty of this research lies in the integration of financial literacy, fintech lending, digitalization, and marketing strategy variables into one model of MSME sustainability in Cirebon City, as well as testing the moderating role of digitalization and marketing strategy, which has rarely been studied in previous studies. Keywords: Financial Literacy, Fintech Lending, Digitalization, Marketing Strategy, MSME Sustainability
Pengaruh Laba dan Struktur Modal Terhadap Nilai Perusahaan dengan Dividen sebagai Pemoderasi Maeka Sella Agustina; Ahmad Yani; Rike Selviasari
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.8009

Abstract

Main Purpose – This study aims to analyze the effect of earnings and capital structure on firm value with dividends as a moderating variable. Method – This study employs a quantitative approach using secondary data from the financial statements of consumer goods subsector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. A purposive sample of 29 companies (116 observations) was analyzed using multiple linear regression and moderated regression analysis (MRA) with IBM SPSS 25. Main Findings –The results show that earnings proxied by ROE and EPS as well as capital structure proxied by DER have a significant positive effect on firm value, while ROA and DAR have no effect. Dividends proxied by the Dividend Payout Ratio (DPR) moderate the effect of ROE, EPS, and DAR on firm value, whereas dividends proxied by the Dividend per Share (DPS) do not moderate the effect of EPS, DAR, and DER Theory and Practical Implications - This study extends signaling theory by demonstrating the dual role of dividends, both in strengthening fundamental information and in concealing performance weaknesses. Practically, companies should align their dividend policies with earnings and capital structure to maintain investor trust and enhance firm value. Novelty –In contrast to earlier research, this study offers a more varied set of measurements by introducing dividends as a moderating variable proxied by DPR and DPS in the relationship between earning and capital structure on firm value. Earnings are measured by ROA, ROE, and EPS, while capital structure is measured by DAR and DER. Keywords:profit, capital structure, dividends, firm value
Penerapan Activity Based Costing untuk Efisiensi Biaya Produksi dan Profitabilitas Petani Ubi Kayu Diah Agustiana; Berwin Anggara; Carmidah Carmidah
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.8019

Abstract

Main Objective - This study evaluates the application of Activity Based Costing (ABC) to reduce production costs and increase the profitability of cassava farming, while also comparing the disparities between farmers with owned land and leased land. Method - The research employs a descriptive qualitative approach with purposive sampling techniques. Data were obtained through interviews, documentation, and secondary sources. The analysis was carried out by identifying production activities, determining cost drivers, calculating activity costs using the ABC method, and comparing farmer profitability based on land ownership. Main Finding - The results show that the ABC method is able to provide a more detailed and efficient calculation of production costs. Production costs on owned land were recorded at IDR 13,035,000/ha with a cost of production of IDR 434.5/kg, while on leased land they reached IDR 21,035,000/ha with a cost of production of IDR 701/kg. The main difference is due to the significant land rental burden, resulting in a net profit margin of 56% for land-owning farmers, compared to 30% for tenant farmers. Theory and Practical Implications - The application of ABC is relevant for agricultural cost efficiency and can serve as a basis for extension policies. Novelty - This study enriches the agricultural accounting literature by highlighting the disparities in costs and profitability in cassava farming. Keywords: Activity Based Costing, Production Cost Efficiency, Cost of Production, Farmer Profitability, Cassava
Peran Perilaku Keuangan dalam Meningkatkan Kesejahteraan Keuangan di Era Digital Dania Febriana; Wida Purwidianti; Sri Wahyuni; Bima Cinintya Pratama
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.8021

Abstract

Main Purpose - The purpose of this study is to analyze the influence of digital financial literacy and financial inclusion on the financial well-being of female MSME actors, with financial behavior as a mediating variable Method - The method used is a quantitative approach with the SEM-PLS 3 analysis technique. The data was collected through a questionnaire distributed to 100 female MSME actors in three regencies in the Java Tengan region (Cilacap, Purbalingga and Banyumas). Main Findings - This study proves that digital financial literacy has a direct and indirect effect on financial well-being through financial well-being. Direct and mediated effects were not found on the relationship between financial inclusion and financial well-being Theory and Practical Implications -This study has implications for the development of planned behavior theory, especially the financial behavior of MSME owners. The research provides policy implications to stakeholders in the development of women MSMEs Novelty - The novelty of this research lies in testing financial behavior as a mediating variable between digital financial literacy and financial inclusion in financial well-being

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