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R.Gesah Mukti Prabowo
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JAMANTA
Published by Universitas Tulungagung
ISSN : -     EISSN : 28277694     DOI : https://doi.org/10.36563/jamanta_unita.v1i1.417
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
Jurnal ini penyebarluasan hasil penelitian (diseminasi), Analisis putusan maupun kajian ilmiah dari mahasiswa bersama pembimbingnya (corresponding author) yang dikelola oleh mahasiswa Fakultas Ekonomi program prodi Akuntansi, Universitas Tulungagung. JAMANTA diterbitkan 2 (dua) kali dalam setiap tahunnya pada bulan Juli dan Desember. Jurnal Mahasiswa Ekonomi Akuntansi diharapkan menjadi jurnal ilmiah dan berkaitan pada penelitian-penelitian Akuntansi oleh seluruh mahasiswa Akuntansi . Jurnal JAMANTA ini mempublikasikan artikel-artikel kontemporer mengenai akuntansi dari sebuah analisis kasus, jurnal ini diterbitkan dalam Bahasa Indonesia dalam versi online.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
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Search results for , issue "vol. 5 no. 2 (2025)" : 6 Documents clear
VALUE-ADDED TAX INCREASE AND HOUSEHOLD CONSUMPTION IN INDONESIA: BALANCING FISCAL SUSTAINABILITY AND CONSUMER WELFARE Isnaila Fentiana Alfitriyeni; Eka Vaulana Rhodhiska Wulandari
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i2.1791

Abstract

Value Added Tax (VAT) serves as one of Indonesia's primary sources of government revenue and plays a crucial role in supporting fiscal sustainability. The implementation of the 12% VAT rate in 2025 has generated considerable debate regarding its potential effects on household purchasing power and economic welfare. Although previous studies have examined either the macroeconomic consequences of VAT adjustments or tax administration, limited research has integrated the legal framework, tax collection mechanism, and socioeconomic implications of the new VAT policy within a comprehensive analytical framework. This study aims to examine the implementation of Indonesia's 12% VAT policy, analyze its impact on household consumption and government revenue, evaluate its effectiveness in balancing fiscal sustainability and tax equity, and propose policy recommendations. A qualitative descriptive approach was employed using documentary analysis and a literature review. The study utilized secondary data derived from government regulations, academic publications, official reports, and credible national and international economic sources. Data were analyzed through content analysis and comparative descriptive analysis to assess the relationship between VAT policy, consumer behavior, tax administration, and fiscal outcomes. The findings indicate that the VAT increase strengthens government revenue and supports fiscal sustainability; however, it also reduces household purchasing power, particularly among lower-income groups, and creates short-term inflationary pressures. The effectiveness of the policy depends on efficient tax administration, transparent implementation of the self-assessment system, and complementary fiscal measures, including targeted social assistance and tax exemptions for essential goods. This study contributes to the literature by providing an integrated perspective on VAT reform and offers practical insights for designing equitable and sustainable fiscal policies in Indonesia.
DETERMINANTS OF EFFECTIVE BALANCED SCORECARD IMPLEMENTATION IN THE INDONESIAN FMCG INDUSTRY: A SYSTEMATIC LITERATURE REVIEW Luluk Adinda Safitri; Intan Ayu Setiyani; Dhira Alifah Nazahra Putri; Adhelia Putri Paramita; Dwi Firdayani; Ninuk Riesmiyantiningtias
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i2.1794

Abstract

The increasing complexity of today's business environment requires organizations to adopt comprehensive performance measurement systems that integrate both financial and non-financial dimensions. Although the Balanced Scorecard (BSC) has been widely implemented as a strategic performance management framework, previous studies have reported inconsistent implementation outcomes across organizations, particularly within Indonesia's Fast Moving Consumer Goods (FMCG) industry. This inconsistency indicates a limited understanding of the determinants influencing the effectiveness of Balanced Scorecard implementation. Therefore, this study aims to identify the determinants of effective Balanced Scorecard implementation in the Indonesian FMCG industry through a Systematic Literature Review (SLR). The study synthesized empirical evidence from previous research published between 2021 and 2025, focusing on two leading Indonesian FMCG companies, PT. Indofood CBP Sukses Makmur Tbk and PT. Unilever Indonesia Tbk. Relevant studies were collected from Google Scholar and ResearchGate and analyzed using a comparative qualitative synthesis based on the four Balanced Scorecard perspectives: financial, customer, internal business processes, and learning and growth. The findings reveal that the effectiveness of Balanced Scorecard implementation is primarily influenced by four determinants: the comprehensiveness of performance measurement indicators, operational efficiency and internal resource management, customer value creation and market responsiveness, and employee productivity and organizational learning capability. Overall, PT. Indofood CBP Sukses Makmur Tbk demonstrated more consistent performance across all Balanced Scorecard perspectives than PT. Unilever Indonesia Tbk. This study contributes to the strategic performance management literature by synthesizing empirical evidence on the determinants of effective Balanced Scorecard implementation and provides practical guidance for organizations seeking to strengthen integrated performance measurement systems.
POST-REPORTING EVENTS DISCLOSURE UNDER PSAK 210: EVIDENCE FROM PT UNITED TRACTORS TBK AND ITS IMPLICATIONS FOR FINANCIAL REPORTING QUALITY Athaya Allifia; Aufi Sekar Galih; Amanda Wulandari; Rimi Gusliana Mais
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i2.1797

Abstract

The convergence of Indonesian Financial Accounting Standards with International Financial Reporting Standards has strengthened the importance of transparent disclosure of events occurring after the reporting period through PSAK 210. Despite this regulatory development, empirical evidence regarding the implementation of PSAK 210 remains limited, particularly in industries characterized by complex strategic investments. This study aims to analyze the implementation of PSAK 210 by PT United Tractors Tbk, evaluate its compliance with post-reporting event disclosure requirements, and identify opportunities for improving disclosure quality. A qualitative approach employing content analysis was adopted. The study utilized secondary data comprising the 2023 Annual Report, 2023 Consolidated Financial Statements, Notes to the Financial Statements, Independent Auditor's Report, and other official corporate publications of PT United Tractors Tbk. Data were analyzed through documentary analysis to evaluate the classification and disclosure of events after the reporting period in accordance with PSAK 210. The findings indicate that the company appropriately classified the additional investment in PT Supreme Energy Sriwijaya as a non-adjusting event because the legal recognition criteria had not been fulfilled at the reporting date. The transaction was therefore disclosed in the Notes to the Financial Statements and subsequently recognized in the 2024 financial statements after legal ownership was established. Although the company substantially complied with PSAK 210, disclosure quality could be further improved through explicit reference to the standard and the inclusion of quantitative information regarding the expected financial impact of material post-reporting events. This study contributes to the literature on PSAK 210 implementation and provides practical guidance for enhancing transparency, accountability, and financial reporting quality among publicly listed companies in Indonesia.
COST ACCOUNTING PERSPECTIVES ON PHARMACEUTICAL INVENTORY MANAGEMENT: EVALUATING FIFO IMPLEMENTATION AND DIGITAL RECORD-KEEPING IN COMMUNITY PHARMACIES Nessa Maulidhyna
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i2.1919

Abstract

Effective pharmaceutical inventory management is essential for maintaining operational efficiency, controlling costs, and ensuring the sustainability of community pharmacies. Despite the widespread application of inventory control practices, many small pharmacies continue to rely on manual recording systems, which increase the risk of inventory inaccuracies, medicine expiration, and inefficient cost management. This study aims to analyze pharmaceutical inventory management from a cost accounting perspective by evaluating inventory recording practices, the implementation of the First-In, First-Out (FIFO) method, inventory control mechanisms, and the impact of supplier price fluctuations at Shegia Farma Community Pharmacy. A descriptive qualitative approach was employed using primary data collected through semi-structured interviews, direct observations, and documentary analysis of inventory records, purchase invoices, and stock reports. Data were analyzed using the Miles and Huberman interactive model, consisting of data reduction, data display, and conclusion drawing, supported by methodological triangulation to enhance the credibility of the findings. The results indicate that routine inventory monitoring and consistent FIFO implementation have contributed to minimizing inventory obsolescence and improving inventory traceability. However, manual and spreadsheet-based recording systems remain vulnerable to data-entry errors, reporting delays, and limited real-time inventory visibility. Furthermore, supplier price fluctuations significantly affect procurement costs and profitability, highlighting the importance of effective cost control. This study contributes to the cost accounting literature by demonstrating that integrating FIFO, digital inventory recording, and systematic inventory control enhances financial accountability, operational efficiency, and sustainable pharmaceutical inventory management while supporting ethical business practices grounded in Islamic principles.
RECONCILING REGIONAL TAX REVENUE RECORDS: EVIDENCE FROM FINANCIAL REPORTING DISCREPANCIES BETWEEN REGIONAL GOVERNMENT AGENCIES IN BOGOR REGENCY, INDONESIA Regina Teflaka; Alifa Salsabilla; Niqita Khaerunisa; Rita Sandrasari; Rimi Gusliana Mais
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i2.1920

Abstract

Accurate reconciliation of regional tax revenue is essential for ensuring the reliability, transparency, and accountability of local government financial reporting. However, recurring discrepancies in revenue records between Regional Government Work Units (SKPD) and Regional Financial Management Officers (PPKD) continue to undermine the quality of Local Government Financial Statements (LKPD) in Indonesia. Although previous studies have examined regional revenue management, limited research has integrated revenue recording practices, reconciliation procedures, and audit findings within a single case study. This study aims to identify the sources of regional tax revenue recording discrepancies between the Regional Revenue Agency (Bapenda) and PPKD of the Bogor Regency Government, analyze the institutional and technical factors contributing to these inconsistencies, and evaluate their implications for financial reporting quality. A descriptive qualitative approach was employed using documentary analysis of secondary data, including the 2022 Budget Realization Reports, regional tax revenue ledgers, reconciliation documents, Standard Operating Procedures, regional regulations, and audit reports. Data were analyzed through document comparison, data reduction, data display, and conclusion drawing based on the qualitative analytical framework of Miles, Huberman, and Saldaña. The findings reveal that discrepancies were primarily caused by inconsistent account coding, incomplete integration of financial information systems, differences in revenue recognition timing, reliance on manual data processing, and weaknesses in internal control. These issues reduced the reliability of the Budget Realization Report and Notes to the Financial Statements, increased audit risks, and potentially distorted fiscal planning. This study contributes to the public sector accounting literature by demonstrating that sustainable improvements in regional financial reporting require integrated financial information systems, strengthened internal controls, standardized reconciliation procedures, and enhanced inter-agency coordination to improve transparency, accountability, and public financial governance.
SAK EMKM IMPLEMENTATION IN MICRO AND SMALL ENTERPRISES: EVIDENCE FROM AN INDONESIAN GOLD RETAIL BUSINESS mia agustina; Annisa Nurislami; Shafa Ardhita Putri; Anisa Defi Julia; Rimi Gusliana Mais
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i2.1924

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in Indonesia's economy; however, many continue to experience difficulties in preparing financial statements that comply with applicable accounting standards. Despite the availability of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), empirical evidence concerning its implementation in gold retail businesses remains limited, particularly considering the sector's distinctive characteristics of high-value inventories and rapid price fluctuations. This study aims to evaluate the implementation of SAK EMKM at Sinar Baru Gold Store, assess the conformity of its existing bookkeeping practices with the standard, and reconstruct financial statements in accordance with SAK EMKM. A qualitative descriptive case study approach was employed using primary data obtained through semi-structured interviews with the business owner, direct observation, and financial transaction records covering the period from September to October 2025. Data were analyzed descriptively by comparing the enterprise's existing accounting practices with the recognition, measurement, presentation, and disclosure requirements of SAK EMKM. The findings reveal that the enterprise has not fully implemented SAK EMKM because its bookkeeping remains limited to recording daily cash receipts and disbursements without preparing complete financial statements. Nevertheless, the reconstructed financial statements indicate that the business maintains stable financial performance, positive profitability, strong liquidity, and sufficient financial information to produce standardized reports. The study contributes theoretically by extending the literature on SAK EMKM implementation within the underexplored gold retail sector and provides practical guidance for MSME owners, accounting practitioners, and policymakers in promoting standardized financial reporting, improving accounting literacy, and strengthening the sustainability and credibility of MSMEs.

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