cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Safrizal
Contact Email
safrizal@stie-mahaputra-riau.ac.id
Phone
+6282384473254
Journal Mail Official
ambitek@stie-mahaputra-riau.ac.id
Editorial Address
LPPM STIE Mahaputra Riau Jl. Paus No. 52 Pekanbaru
Location
Kota pekanbaru,
Riau
INDONESIA
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
Published by Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau
ISSN : 27157083     EISSN : 29622042     DOI : 10.56870
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Ambitek journals publish the results of qualitative and quantitative research in the fields of: Accounting Science - Financial Accounting - Management Accounting - Tax and Taxation - Banking Accounting - Government Accounting - Small Business and MSME Accounting - Auditing and Auditing - Cost Accounting - Accounting Information Systems - Financial Management - Marketing Management - HR Management - Sharia Finance - Sharia Economics - Islamic Accounting - Finance - Business - Technology.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 13 Documents
 1   2 
Search results for , issue "Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025" : 13 Documents clear
Mekanisme Tata Kelola dan Penghindaran Pajak: Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen, dan Komite Audit Kleff, Ayu Agnes; Aprilyani Dewi, Putu Pande R; Ayu Pramita Indraswari, I Gusti Agung; Budiadnyani, Ni Putu
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/jybsdj49

Abstract

This study examines the effects of institutional ownership, independent board of commissioners, and audit committee on tax avoidance practices among publicly-traded companies in Indonesia. The findings aim to provide insights for policymakers and regulators to enhance tax compliance and ensure companies fulfill their tax obligations. The study employs a quantitative approach, utilizing secondary data from the financial reports of Indonesian Stock Exchange in the banking sector. The research aims to investigate how these key corporate governance mechanisms influence tax avoidance behavior, with the ultimate goal of informing policies and regulations to promote greater tax compliance and responsible corporate practices. By exploring the relationship between these governance factors and tax avoidance, the study seeks to contribute to the understanding of how to foster a more transparent and accountable tax environment among publicly-traded companies in Indonesia. The study also aims to shed light on the role of corporate governance in shaping tax practices, which can inform the development of policies and regulations to promote ethical and responsible tax management among publicly-traded companies in Indonesia.
Penerapan Psak 57 Terhadap Perusahaan Rekayasa, Pengadaan, dan Konstruksi PT Wijaya Karya Tbk Wulaningsih, Ririn Widyastuti; Mais, Rimi Gusliana; Salsabila, Nadia; Safitri, Raisa Arifahani; Hayuningtyas, Roro
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/reb4dm83

Abstract

This investigate points to analyze the Statement of Financial Accounting Standards 57 concerning Provisions, Contingent Liabilities and Contingent Assets on toll road construction projects conducted by PT Wijaya Karya Tbk (WIKA) in 2023, one of leading construction companies in Indonesia. This research utilizes descriptive qualitative by analyzing financial reports. The data collected based on company annual reports and other relevant sources. The research results in the implementation of Statement of Financial Accounting Standards 57 by PT Wijaya Karya Tbk which has been running well, especially in recognizing provisions related to obligations arising from toll road construction projects. However, there are challenges in disclosing contingent liabilities that require further transparency. This research provides important insights regarding company compliance with applicable accounting standards as well as identifying challenges and opportunities in managing provisions, contingent liabilities, and asset liabilities. The findings of this research are expected to be used as a contribution to the better and more transparent development of accounting practices in Indonesia’s industry of construction
Mitigasi Risiko: Seruan Boikot Terhadap Perusahaan Yang Terafiliasi Dengan Israel Sri Apriani, Endang; Agustin, Kety Lulu; Endang Sri Apriani
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/99v56256

Abstract

This research aims to prove that the issue of boycotts has an influence on the population of issuers in the Non-Primary Consumer Goods Sector. using purposive sampling techniques, the characteristics raised were companies that were suspected of being affiliated with Israel. From these characteristics, 4 samples were obtained which were then analyzed using SPSS tools. The collected trading and volatility data were tested using the Wilcoxon Test.  This test compares 2 paired data to determine whether there are differences between the 2 data. It can be seen from the results of the normality test that the data is not normally distributed. The results of this research show that there are differences in volatility before the boycott call and after the boycott call for UNVR, MAPI and MAPB. Meanwhile, regarding stock trading profits, the 4 research objects, namely UNVR, MAPI, MAPB, and FAST, have no differences despite calls for a boycott. However, seeing the market response with differences in volatility when calls appear, researchers suggest waiting and seeing the stock market situation until it is more conducive.
Implementasi Digital Marketing dan Technopreneur dalam Meningkatkan Kinerja Keuangan Pada UMKM Kota Medan Rahma; Rahmadani, Rahmadani; Simanungkalit, Erwinsyah; Zuardi, Muhammad; Binti Jaafar, Rosmawati
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ndhk2x73

Abstract

This study will provide an overview of how the use of digital marketing and technopreneurs affects the financial performance of MSMEs. Another important thing is for MSMEs to have a technopreneur mentality. The purpose of using digital marketing is to increase market share in productive partners if applied as a technology in MSMEs. The long-term goal of this study is to provide literacy to MSMEs on how to develop a technology-based marketing system that is easy and has an impact on financial performance. This study is a qualitative study by analyzing data using NVivo 15 software. Data collection techniques were carried out using interviews, observations, and documentation. The results of this study indicate that the application of digital marketing and technopreneurs has an impact on the Company's performance, including financial performance. A technology-based marketing system is right to be applied to the Beranda Street House MSME, which is an MSME in the food and beverage sector.
Mengukur Kinerja Keuangan Perusahaan Rokok dengan MVA dan CVA Wijayanto, Edi; Widiyati, Sri; Umi Achyatun, Rismawati
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/r8gjd290

Abstract

This research aims to determine financial performance using the Market Value Added (MVA) and Cash Value Added (CVA) in cigarette companies listed on the Indonesian Stock Exchange in 2019-2023. This research was conducted to determine the magnitude of creation the added value of wealth and the added value of cash that the company has generated for its holders share. This type of research is descriptive applied quantitative research. The data collection method used is the documentation method using cigarette company financial report data. The research sample was selected using a purposive sampling method with a total sample of 3 companies Tobacco subsector listed on the IDX for the 2019-2023 period 5 years time. The analytical tool used in this research uses the Market Value Added (MVA) and Cash Value Added (CVA). The results of the research can be seen that The MVA and CVA values ​​for each company fluctuate and vary, where the average value is MVA has a positive value, which means the company has been able to increase the value of its capital entered. Based on the average CVA value, it is positive, which means the company is capable generate cash from one period to the next. Overall company performance The tobacco subsector is in good condition because the industry's average MVA and CVA values ​​are valuable positive.
Pengaruh Indeks Pembangunan Manusia, Pengangguran Dan Upah Minimum Terhadap Kemiskinan Pada Lima Kabupaten Di Provinsi Riau Jahrizal, Jahrizal; Widayatsari, Any; Setiawan, Rezi
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/cs0p7x53

Abstract

Poverty is a problem that must be resolved immediately by the five regencies in Riau Province. The five regencies with the highest number of poor people include Rokan Hulu Regency, Kampar Regency, Rokan Hilir Regency, Pelalawan Regency, and Meranti Islands Regency. The high number of poor people can slow down the development process in the region. The human development index, unemployment, and minimum wage are believed to be the causes of the high number of poor people in the five districts in Riau Province. The purpose of this study was to analyze the effect of the human development index, unemployment, and minimum wage on poverty in five regions in Riau Province. This research is quantitative and uses a panel data regression method. The selected research model is the Common Effect. The results showed that the human development index has a negative and insignificant effect on poverty in five regencies in Riau Province. Unemployment has a negative and insignificant effect on poverty in five regencies in Riau Province. Minimum wage has a negative and insignificant effect on poverty in five regencies in Riau Province.
Penerapan Analisis Titik Impas Sebagai Dasar Perencanaan Laba Di Pt Indofood CBP Sukses Makmur Tbk Anindita, Alya; Elza Surachman, Ade; Nur Jannah, Fitri Ussaefa
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/cs6fac13

Abstract

The main goal of the company is to achieve sustainable growth and increase profits through effective business strategies, including boosting sales in terms of both volume and revenue, which significantly affect profit achievement. Break-even analysis is essential for estimating the profits from product sales. This study aims to evaluate the application of break-even analysis in profit planning at PT Indofood CBP Sukses Makmur Tbk. The research uses a qualitative method with descriptive data from the company's financial reports, books, and journals as secondary data sources. The sampling technique employed is purposive sampling, with a sample of financial reports from 2019 to 2023. The results indicate that the company’s sales have exceeded the established break-even point. However, to maximize profits, the company needs to implement effective marketing strategies, such as attractive promotional pricing while ensuring that revenues remain above the break-even point. Furthermore, a product bundling strategy can significantly increase sales volume, which is crucial for cost efficiency, competitiveness, and achieving the company’s growth targets.
Kebijakan Deviden dan Ukuran Perusahaan terhadap Nilai Perusahaan Deby, Deby; Yuniarti, Rina; Salsa, Zahra
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/9srmg102

Abstract

    This study looks at the impact of dividend policy and company size on firm value in 14 manufacturing businesses listed on the Indonesia Stock Exchange between 2021 and 2023. Using a quantitative approach and multiple regression analysis with SPSS version 26, the results show that dividend policy has a negative but small effect on firm value, whereas company size has a negative and significant impact on firm value.
Analisis Literasi Perpajakan, Sosialisasi Perpajakan, Sanksi Pajak dan Tax Morale Terhadap Kepatuhan Pajak UMKM di Kabupaten Boyolali Arta Armilda, Siska; Budi Santoso, Agustinus; Widyaningsih, Dewi
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/n9ab5w02

Abstract

This research aims to partially and simultaneously determine the role of tax literacy, tax socialization, tax sanctions, and tax morale on UMKM tax compliance in Boyolali Regency. Quantitative descriptive methods were used in the research. All UMKM registered with the Boyolali Regency Diskopnaker Office, totaling 48,362 business units, are included in the population of this study. A sample of 100 respondents was collected through random sampling techniques, namely randomly from the population without paying attention to differences in social strata. Data was collected through a questionnaire with a linkert scale to measure respondents answers. Data analysis techniques with multiple linear regression statistical analysis, F test, t test, and determination coefficient. This study proves that tax literacy, tax sanctions, and tax morale partially have a significant positive effect on UMKM tax compliance in Boyolali Regency, while tax socialization has no effect on tax compliance as indicated by insignificant negative results. The variables tax literacy, tax sanctions, tax socialization, and tax morale amounted to 52.4% contributing to tax compliance. 
Pengaruh Kreativitas dan Inovasi dalam Desain Grafis sebagai Pendukung Branding UMKM Nurbadillah, Nurbadillah; Wiguna, Indra Maki; Fadlurohman, Rizky; Kuntari, Wien; Nurbadillah
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/158k1d46

Abstract

Graphic design is very important for helping the branding of Micro, Small, and Medium Enterprises (MSMEs), especially in today's competitive digital world. This study aims to look at how creativity and innovation in graphic design affect the success of MSMEs branding. Using a quantitative method, data was gathered through a survey with a Likert-scale-based questionnaire from 25 MSMEs owners in the food, fashion, and craft industries in the Greater Jakarta area (Jabodetabek). The analysis methods used are descriptive analysis and multiple linear regression to assess the link between creativity and innovation in graphic design and branding success. The findings show that graphic design aspects like logos, packaging, and creative promotional visuals can boost product attractiveness (84%), build a solid brand image (86%), and encourage customer loyalty (82%). Participants also mentioned that graphic design plays a key role in increasing the competitiveness of MSMEs in the market (86%). However, limited access to technology and design software (74%) is a significant obstacle that must be tackled. This research shows that graphic design is not just about looks but is also a strategic tool in branding that can strengthen brand identity and help with product marketing. To make better use of graphic design, suggested actions include enhancing access to technology, educating MSMEs owners on branding and graphic design, and working with professional designers. This study gives useful suggestions for MSMEs to implement more creative and innovative branding strategies to boost their competitiveness in a constantly changing market. 

Page 1 of 2 | Total Record : 13

 1   2 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025 Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025 Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024 Vol 4 No 1 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2024 Vol 3 No 2 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2023 Vol 3 No 1 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2023 Vol 2 No 2 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2022 Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022 Vol 1 No 2 (2021): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2021 Vol 1 No 1 (2021): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2021