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INDONESIA
EKONOMIKA45
Published by Universitas 45 Surabaya
ISSN : 23546581     EISSN : 2798575X     DOI : 10.30640
Core Subject : Economy,
Economics, Econometrics & Finance
Ilmu Manajemen, Ilmu ekonomi, Manajemen Pemasaran, Manajemen Informatika Terapan, Manajemen Bisnis, Manajemen Informatika Terapan, Ekonomi Bisnis, Sistem Informasi Bisnis, Ilmu Komputer Bisnis
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 699 Documents
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Efektivitas Audit Tool And Linked Archived System (Atlas) Dalam Menganalisis Kecurangan Pada Laporan Keuangan Audy Daewoo
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2555

Abstract

The progression of digitalization within information technology has had a profound impact on various facets of life, particularly in the realm of auditing. The contemporary audit procedures are predominantly computer-based, exemplified by applications such as ATLAS. Developed with the objective of facilitating the audit process in accordance with prevailing standards, the ATLAS application represents a notable instance of this technological shift. This study is undertaken to evaluate the efficacy of the ATLAS application in scrutinizing fraudulent activities within financial statements. Qualitative research employing a descriptive approach serves as the chosen methodology for this study. The research draws insights from theoretical frameworks, prior research findings, and interviews conducted with staff auditors from a Public Accounting Office. Collected data is thoroughly examined, leading to the formulation of conclusions. The research findings affirm the effectiveness of the ATLAS application in aiding auditors in the analysis and identification of fraud within client financial statements. However, it is emphasized that the responsibility for pursuing further action on identified fraud does not fall within the domain of financial statement audits but rather aligns with the purview of investigative audits. Financial statement audits primarily focus on delivering statements, opinions, or assessments regarding the fairness of the presentation of financial statements for respective clients.
Analisis Hambatan dan Bentuk Tanggung Jawab Dalam Proses Pengiriman Shopee Express Meza Putri Alfiana; Syuryatman Desri; Venia Dwi Ayu Sarahita; Cindy Putri Sabrina; Reza Mahera Chaniago
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2557

Abstract

Indonesia has experienced tremendous growth in terms of technological advancement, especially e-commerce. People now have more options to use expedition services thanks to the growth of e-commerce. One of the expedition services that is directly connected to Shopee is Shopee Express. However, Shopee Express is still widely complained about by customers regarding the obstacles to shipping goods. Therefore, Shopee Express needs to pay attention to the quality of services and responsibilities provided so as not to harm consumers. The purpose of this study is to analyze the obstacles and forms of responsibility in the Shopee Express delivery process. The research method used is the type of Empirical Legal research with a qualitative approach, with the hope of analyzing regulations, identifying, and adjusting them to conditions in the field. The results of this study indicate that the Shopee Express delivery procedure starts from inputting when the buyer checks out, the input step in sending the package by collecting complete data about the package from the buyer, such as the delivery address, package observation, until the package delivery process by the Shopee Express operational team to the buyer. Some of the obstacles faced by Shopee Express are delays in shipping goods, accumulation of consumer goods in the expedition warehouse, damage to goods referring to physical damage, loss of package contents. In order to overcome the obstacles in shipping goods/packages through Shopee Express, some solutions that can be implemented include providing regular rewards or cashback as incentives.
Pengaruh Perputaran Modal Kerja, Likuiditas Dan Struktur Modal Terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Siti Nadziroh; Agustina Widodo
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2559

Abstract

The aim of this research is to investigate the profitability of food and beverrage subsector manufacturing companies listed on the indonesia stock exchange from 2018 to 2022. This study was conducted by taking 16 sample sompanies using the purposive sampling method. The analysis method uses multiple linear regression analysis. This study shows that working capital turnover has an insignificant positive effect on profitability, liquidity has an insignificant positive effect on profitability and capital structure has a significant negative effect on profitability.
Analisis Kinerja Laporan Keuangan Daerah Kabupaten Sidoarjo Azizahtut Ta’zhiyah; Lilis Ardini
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2560

Abstract

This research aims to assess the performance of the Sidoarjo Regency government in terms of the Regional Financial Report for the period 2022 and 2021. The object and research data used is the Sidoarjo Regency Government Financial Report for the period 2022 with a comparison of 2021. This research is a qualitative descriptive research with analysis of the Regional Financial Report. This comparative analysis was carried out because in the previous year, namely 2021, fraud behavior regarding government funds was discovered. The results of the existing analysis show that the performance of the Sidoarjo Regency government in 2022 has experienced significant improvements compared to 2021.
Analisis Efektivitas Penggunaan Software Atlas Terhdap Pendukung Kinerja Auditor Di Kap Abc Akbar Susilo Adi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2561

Abstract

This research was conducted to determine the effectiveness of using ATLAS software to support auditor performance as measured by quality and quantity. In this research, the methodology used is descriptive qualitative research based on theoretical studies, results of previous research, interviews and observations of KAP ABC auditors. From this research, ATLAS software has an influence on supporting auditor performance by detecting misstatements and applicable general standards, then ATLAS plays a role in the audit process with the help of technology that is automatically and integrated, resulting in effective audits. So it can be concluded that software ATLAS effective in supporting auditor performance.
Analisis Komparatif Pengungkapan Sustainability Report Pada Perusahaan Sektor Kecantikan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022 Erinda Salma Imani; Dewa Ayu Chittanirmala Mahadharma; Awalita Ariyani Sujarno; Maria Yovita R Pandin
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2564

Abstract

The purpose of this study is to provide empirical evidence on the disclosure of sustainability reports of beauty companies listed on the Indonesia Stock Exchange in 2022. Companies should not only think about profit, but also have social and environmental responsibilities. Sustainability Report is increasingly becoming a trend and a necessity for progressive companies to inform their stakeholders about their economic, social, and environmental performance. This study examines PT Mustika Ratu, PT Akasha Wira International, and PT Kino Indonesia, and the variable used is the level of compliance with sustainability reports. The annual reports of the companies, taken directly from the websites of the companies that are the object of the study, are the secondary data sources used in this study. The author uses the GRI index as an indicator in the implementation of sustainability reports and uses content analysis and comparative methods as analytical tools. The results showed that the three companies fall into a good category in the implementation of sustainability reports in 2022. PT Mustika Ratu, PT Akasha Wira International, and PT Kino Indonesia still have insufficient disclosure of specific economic, environmental, and social topics, mostly partially applied and limited disclosure.
Analisis Kesesuaian Perencanaan Audit Laporan Keuangan Dengan Standar Profesional Akuntan Publik (Studi Pada Kap Di Wilayah Malang) Brillianti Alifia Az Zahra
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2566

Abstract

Audit planning is one of the determining factors for the success of an audit. Therefore, this stage requires special attention from KAP in order to determine a quality audit plan. To ensure this, audit planning by KAP can be guided by the Audit Standards (SA) in the Public Accountant Professional Standards (SPAP). The object of this research is one of the KAPs in the Malang area. This research aims to analyze the suitability of the audit planning carried out by KAP ABC with SPAP. The method used is descriptive analysis with a qualitative approach. Data was obtained through interviews with one of the auditor staff and observations made by the author during his internship at the KAP. The research results show that the financial report audit planning of KAP ABC is in accordance with the SPAP Audit Planning.
Leadership Transformational Dan Komitmen Organisasional Terhadap Prestasi Peserta Pada Balai Pelatihan Vokasi Dan Produktivitas (Bpvp) Padang Kementerian Ketenagakerjaan Ri Muhammad Taufik
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2567

Abstract

This research aims to investigate the relationship between transformational leadership, organizational commitment, and participant achievement at the Padang Vocational and Productivity Training Center (BPVP) under the Ministry of Manpower. This research uses a quantitative approach by distributing questionnaires to training participants at BPVP Padang. The research sample consisted of training participants who were active when the research was conducted. Data analysis was carried out using descriptive statistical methods and multiple regression. The findings of this study indicate that transformational leadership has a significant positive relationship with organizational commitment and participant achievement. Apart from that, organizational commitment also has a significant positive influence on participant achievement. The managerial implications of this research highlight the importance of developing transformational leadership and strengthening organizational commitment at BPVP Padang to increase the achievement of training participants.
Pengaruh Pemahaman Perpajakan, Kualitas Pelayanan Pajak Dan Sanksi Pajak Terhadap Motivasi Wajib Pajak Orang Pribadi Dalam Membayar Pajak Pada Kpp Pratama Surabaya Gubeng Fauziah Nursya’bani Fadillah; Tries Ellia Sandari
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2583

Abstract

This study aims to test and analyze the effect of understanding taxation, the quality of tax services and tax sanctions on the motivation of individual taxpayers in paying taxes at KPP Pratama Surabaya Gubeng. In this study using quantitative methods using primary data obtained from questionnaires. The population in this study were taxpayers registered at KPP Surabaya Gubeng. Sampling using purposive sampling technique and the sample size in this study was 100 respondents using the Slovin formula. Data analysis using SmartPLS. The results of this study indicate that service quality and tax sanctions have a positive and significant effect on motivation to pay taxes. Meanwhile, understanding taxation has no effect on motivation to pay taxes.
Pengaruh Love Of Money, Machiavellian, Dan Pemahaman Perpajakan Terhadap Persepsi Penggelapan Pajak (Tax Evasion) Studi Kasus Wajib Pajak Orang Pribadi Yang Terdaftar Di Kpp Pratama Surabaya Sawahan Oky Resita Rahmania; Achmad Maqsudi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2584

Abstract

This study aims to test and analyze the effect of love of money, Machiavellian, and understanding of taxation on the perception of tax evasion on individual taxpayers registered at KPP Pratama Surabaya Sawahan. In this study using quantitative methods using primary data obtained from questionnaires. The population in this study were taxpayers registered at KPP Pratama Surabaya Sawahan. Sampling using purposive sampling technique and the sample size in this study was 100 respondents using the Slovin formula. Data analysis using SmartPLS. The results of this study indicate that love of money has a positive and significant effect on the perception of tax evasion. Meanwhile, Machiavellian and understanding of taxation have a significant negative effect on the perception of tax evasion.

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