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DEMAnD
Published by Sekolah Tinggi Ilmu Ekonomi PGRI Sukabumi
ISSN : -     EISSN : 27211223     DOI : https://doi.org/10.46757/demand.v2i2
Core Subject : Economy, Humanities, Science, Education, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other
Digital Economic, Management and Accounting Knowledge Development (DEMAnD) is a scientific journal in the fields of Economics, Management and Accounting. Published every 6 months or 2 times a year, to be precise in June and December. DEMAnD is an open access journal, but it is in its policy not to charge writers and readers publishing fees as its purpose is purely for the development of science. However, DEMAnD still carries out a rigorous review process involving prominent reviewers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 4 No 1 (2022): June 2022" : 5 Documents clear
Perkembangan Penerapan E Business Guna Mendorong Terwujudnya Green Banking Secara Berkelanjutan Pada Sektor Perbankan Indonesia Bunga Nitami; muhammad iqbal fasa; suharto; adib fachri
Digital Economic, Management and Accounting Knowledge Development (DEMAnD) Vol 4 No 1 (2022): June 2022
Publisher : Universitas Linggabuana PGRI Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46757/demand.v4i1.180

Abstract

This research discusses the development of digital business and matters related to environmental concepts that are now a concern and things that need to be considered in all fields. The method used in this research is descriptive qualitative by observing, reading, and reviewing related information and then concluding it. Based on the results of the study, it was found that the development of the application of digital business in the banking sector is directly proportional to the concept of green banking to be achieved.
Komunikasi Interpersonal Relawan Pajak Dan Wajib Pajak Orang Pribadi Melayani Pelaporan SPT Via E-Filing Latifah Aisah; Anita Kartika Sari
Digital Economic, Management and Accounting Knowledge Development (DEMAnD) Vol 4 No 1 (2022): June 2022
Publisher : Universitas Linggabuana PGRI Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46757/demand.v4i1.188

Abstract

The directorate general of taxes refers to no. Per 12/ pj /2021, tax volunteers were individuals who sincerely assisted in tax activities and assessments about taxation. The purpose of this research is to find interpersonal communications by tax and tax volunteers while serving reporting as annual wpop via e-filling. Qualitative research methods are applied to the research, using the phenomenon approach to refer to a reporting process such as the annual wpop/employee. Data retrieval in this study involves observation and interviews. Research, to use e-filling a taxpayer must be completed in the reporting process such as the principal tax number, no efin, id, kk, and cut evidence. Interpersonal theory that makes it easier to communicate information with the person directly applied by the tax and taxpayers during such a reporting process.
ANALISIS LINGKUNGAN KERJA DAN SENIORITAS TERHADAP KINERJA SERTA PRODUKTIVITAS KARYAWAN PADA PERUSAHAAN nilam purwaningtyas; Anita Kartika Sari
Digital Economic, Management and Accounting Knowledge Development (DEMAnD) Vol 4 No 1 (2022): June 2022
Publisher : Universitas Linggabuana PGRI Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46757/demand.v4i1.190

Abstract

This research was made based on stories and direct observations by the author. This research and analysis aims and has the intention to find out how conditions in the world of work and seniority that occur can affect employee performance and comfort. Conditions in the world of work are often interesting to discuss. Often, seniority behavior still occurs in some workplaces that are carried out by colleagues. The research entitled "Analysis of Work Environment and Seniority on Employee Performance and Productivity in Companies" aims to explore further how seniority that often occurs in companies can affect employee performance and productivity. The data used is based on research in the work environment based on the author's observations. The method used is a qualitative method.
Analisis Financial Distress pada PT. Air Asia Indonesia Tbk Tuti Setiatin; Liska
Digital Economic, Management and Accounting Knowledge Development (DEMAnD) Vol 4 No 1 (2022): June 2022
Publisher : Universitas Linggabuana PGRI Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46757/demand.v4i1.205

Abstract

This study aims to determine and analyze the level of bankruptcy using the Altman Z-Score method at PT. AirAsia Indonesia Tbk. Techniques The data collection is carried out using the Documentation Technique. The data analysis technique used is descriptive analysis with the Altman Z-Score method. This research was conducted from the period 2013-2021. The data used is the company's financial statements published through the official website of PT.AirAsia Indonesia Tbk. As for the dependent variable is the financial ratios contained in the Altman Z-Score method.The results of the study based on the bankruptcy criteria of the Altman Z-Score method showed that PT. AirAsia Indonesia Tbk for 9 years was in a period of bankruptcy in the 1-3 quarter of 2013, 2014-2018, the 1-3 quarter of 2019, 2020-2021. Only in the 4th quarter of 2013 and 2019 the company was in the gray area. PT. AirAsia Indonesia Tbk for 9 years, namely the period 2013-2022, has an average Z-Score of 0.28 which indicates that it is in a state of bankruptcy. In the Altman Z-Score method, the bankrupt area means PT. AirAsia Indonesia Tbk is in a state of financial difficulty while the gray area means PT. AirAsia Indonesia Tbk is in a vulnerable condition of bankruptcy. This has an impact on stock prices that continue to decline. So it is concluded that PT. AirAsia Indonesia Tbk is predicted to go bankrupt if it does not prepare the right steps to overcome bankruptcy.
Analisis Penerapan Akuntansi Biaya Lingkungan pada Perusahaan Pemotongan Kayu UD. Bahagia Bersama di Leuwiliang Kabupaten Bogor Harmoko Sukayat; Nia Sonani
Digital Economic, Management and Accounting Knowledge Development (DEMAnD) Vol 4 No 1 (2022): June 2022
Publisher : Universitas Linggabuana PGRI Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46757/demand.v4i1.258

Abstract

Sistem akuntansi lingkungan dapat digunakan sebagai control dan respon dari perusahaan dalam tata kelola limbah untuk identifikasi, pengukuran, penyajian, pengungkapan serta pelaporan pembiayaan yang dilakukan selama kegiatan operasional berjalan Penelitian ini bertujuan untuk mengiidentifikasi biaya lingkungan yang telah dilakukan dan penerapan akuntansi di UD Bahagia Bersama di Leuwiliang Kabupaten Bogor. Metode deskriptif kualitatif digunakan dalam penelitian ini dan data kualitatif yang tersedia yaitu data perusahaan yang berisikan visi dan misi, struktur organisasi dan data informasi perlakuan akuntansi lingkungan UD Bahagia Bersama serta informasi alokasi biaya lingkungan dan laporan keuangan tahunan sebagai data kuantitatif. UD. Bahagia Bersama sudah melakukan penerapan akuntansi lingkungan dengan mengeluarkan biaya-biaya lingkungan. Berdasar pencatatan akuntansi di perusahaan, pengakuan biaya dibebankan pada biaya limbah muncul sebagai biaya harga faktor produksi pada laporan laba rugi tercatat biaya produksi. Pengukuran biaya digunakan dalam satuan rupiah yaitu biaya yang dikeluarkan dalam biaya realisasi sebelumnya. Penyajian sudah sesuai secara jelas dalam laporan keuangan perusahaan dan dalam pengungkapan tercatat sudah sesuai dengan PSAK No. 3.

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