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Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Published by Badan Perencanaan, Penelitian dan Pengembangan Daerah, Kabupaten Semarang
ISSN : 28278119     EISSN : 28097793     DOI : https://doi.org/10.55606/jurimea.v2i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Manajemen, Ekonomi Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan. Jurnal ini terbit bulan Maret, Juli dan November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 186 Documents
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Analisis Pengelolaan Keuangan pada Usaha Mikro Kecil dan Menengah Nasi Babi Kereta Senja di Kota Kupang Amelia Monica Stilly Amalo; Lustry Rahayu; Emilia Gie; Arjuna Purba
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.1403

Abstract

This research aims to analyze the issues in financial management of the micro, small and medium Kereta Senja in Kupang City. The background of this research is based on the weak financial management system that has the potential to cause business losses. The research method used is a descriptive qualitative approach with data collection techniques in the form of interviews, observations, and documentation. To identify the root causes of the problems, a Fishbone analysis with a 5M approach (Man, Method, Machine, Material, Measurement) was used. The research results show that the low awareness of business actors regarding the importance of financial management is the main factor behind the weak financial system of MSMEs, the absence of SOP’s, limited use of technology, and financial evaluations based solely on intuition. Therefore, it is necessary to enhance the capacity of business actors through basic training, the formulation of SOPs, and the implementation of a structured and consistent financial recording system to support more effective and sustainable financial management
Pengaruh Pengalaman Kerja, Kompensasi dan Motivasi Kerja Terhadap Kinerja Karyawan Pada CV Aneka Berkah Ukur Alif Dimas Ramdani; Ubaidillah Zuhdi; Nuzulul Fatimah; Dwi Novitasari
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.1411

Abstract

Companies are required to provide optimal service, so having quality employees is an important aspect in supporting the company's reputation and value in the eyes of the public. Quality employees will reflect a positive image of the company and contribute to the achievement of organizational goals. Therefore, factors such as work experience, compensation, and work motivation need to be considered so that employees are able to maintain and improve their performance. This shows that it is important for employees to pay attention to Work Experience, Compensation and Work Motivation so that employees can maintain their performance. This study aims to determine the effect of work experience, compensation and work motivation on employee performance at CV Aneka Berkah Ukur. This research method uses a quantitative method with an associative approach. The sample or respondents taken were 45 employee respondents. This study uses saturated sampling techniques. While the data analysis technique for this study is multiple linear regression with the help of SPSS software. The results of this study indicate that work experience, compensation, and work motivation simultaneously affect employee performance at CV Aneka Berkah Ukur. This study is also expected to contribute to improving employee performance at CV Aneka Berkah Ukur.  
Analisis Pengaruh Pembangunan Infrastruktur Terhadap Pertumbuhan Ekonomi di Kabupaten Langkat Rafilladuri; Anggia Ramadhan; Rahmat Sembiring
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.1421

Abstract

This study investigates the impact of infrastructure development on economic growth in Langkat Regency, North Sumatra, Indonesia. The research focuses on four main variables: road availability, healthcare services, educational infrastructure, and investment allocation. Despite its rich natural resources and economic potential, Langkat Regency faces challenges in achieving sustainable economic growth due to inadequate and uneven infrastructure distribution. Employing a quantitative research approach, this study uses time-series secondary data from 2015 to 2024 sourced from the Central Bureau of Statistics of Langkat Regency. Multiple linear regression analysis is applied to examine the partial and simultaneous effects of infrastructure components on regional economic performance. The findings are anticipated to show that infrastructure development has a significant and positive influence on economic growth, particularly by improving access, reducing logistical costs, increasing productivity, and attracting investment. The results of this research are expected to provide empirical evidence and policy recommendations for local governments in formulating strategic infrastructure planning aimed at fostering inclusive and sustainable economic development
Pengaruh Mata Kuliah Kewirausahaan dan Lingkungan Keluarga Terhadap Minat Berwirausaha Mahasiswa Politeknik Purbaya Sri Lestari
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.1426

Abstract

Purbaya Polytechnic has attempted to foster an entrepreneurial spirit in its students through the incorporation of entrepreneurship courses into the Informatics Engineering curriculum. The purpose of this study is to find out how entrepreneurship courses and family environment affect the desire of Informatics Engineering students on campus to become entrepreneurs. This study uses a quantitative approach to collect data through questionnaires. The respondents were students of batches 2023 (Semester 4) and 2022 (Semester 6). They have completed the entrepreneurship course. The purposive sampling method was used to draw a sample of students who were eligible for the entrepreneurship course: those who actively attended the course and had followed it from orientation to business development. To analyze the data, the SPSS program was used. Validity and reliability tests (Cronbach Alpha) were used to ensure the accuracy of the instruments. In addition, classical assumption tests such as heteroscedasticity and normality (through a one-sample Kolmogorov-Smirnov test with a significance threshold of more than 0.05) were used. The research hypotheses were tested with simple linear regression with a significance level of 0.05. The results of this study are expected to show how entrepreneurship education and family support affect students' entrepreneurial interest partially and simultaneously.
Pengaruh Viral Marketing pada Sosial Media Terhadap Keputusan Pembelian Pelanggan dengan Brand Awareness sebagai Variabel Intervening Adila Khairunnisa Khansa; Ibnu Khajar
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of viral marketing on social media on customer purchasing decisions with brand awareness as an intervening variable in Wedhang Jahe Powder Cap Bima Micro, Small and Medium Enterprises (MSMEs). In the digital era and after the COVID-19 pandemic, digitalization has accelerated changes in consumer behavior, encouraging MSME players to optimize online marketing strategies, including viral marketing. This study uses a quantitative approach with a survey method through questionnaires to consumers of Wedhang Jahe Cap Bima products. Data were analyzed using inferential statistical techniques, including validity, reliability, and path analysis to test the mediating role of brand awareness. The results of the study are expected to show that viral marketing has a significant effect on brand awareness, and brand awareness positively mediates this influence on purchasing decisions. The findings provide theoretical contributions to the study of digital marketing as well as practical implications for the development of social media-based MSME promotion strategies to increase brand awareness and purchase intentions
Pengaruh Skeptisme Profesional, Risiko Audit, dan Ketaatan Prosedur Terhadap Tanggung Jawab Auditor Atas Kecurangan Ahmad Ali Akbar; M. Adrian Muluk
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine whether there is an influence of Professional Skepticism, Audit Risk, and Compliance with Procedures on Auditor's Responsibility for Fraud. The population in this study were auditors who worked at KAP in South Jakarta. The number of samples in this study were 100 respondents. The sampling technique uses nonprobability sampling method. The research method used is quantitative with primary data sources. The methode of data analysis uses multiple linear regression analysis with SPSS version 25. The results of this study provide empirical evidence that partially professional skepticism has a positive and significant effect on auditor's responsibility for fraud, audit risk hasn’t effect on auditor's responsibility for fraud, and compliance with procedures has a positive and significant effect on auditor's responsibility for fraud.
Analisis Efektivitas Kebijakan Pemutihan Pajak Kendaraan Bermotor Pada Kepatuhan Wajib Pajak di Provinsi Jawa Barat Yuli Dewi Lestari; Dian Anita
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i3.969

Abstract

In the context of local government in Indonesia, one of the main challenges is to increase local own-source revenue (PAD), which is an indicator of the economic independence of a region. One important component of PAD is local taxes, including vehicle taxes. However, the level of taxpayer compliance is still low, with a decline in tax payments in 2020 affecting tax revenue and hampering regional development. The step taken by the local government is to provide tax incentives through the tax write-off policy program. When this policy was enacted, there was a short-term increase in tax revenue, but there was a perception among taxpayers that tax penalties could be waived periodically, which encouraged the postponement of future tax payments and triggered non-compliance. This study aims to determine the effectiveness of motor vehicle tax write-off in increasing taxpayer compliance in its implementation, how this policy affects taxpayer perceptions and whether this policy has a sustainable impact. The method used is a qualitative approach. The results show that most taxpayers feel helped, but there are those who see tax write-off as an opportunity to delay payment. This policy is effective in increasing short-term revenue, but has not fully increased awareness to pay taxes in a disciplined manner without incentives. It has a positive impact on PAD in a certain period, but does not permanently improve tax compliance.
Analisis Penerapan Aturan Pajak Pertambahan Nilai (PPN) dan Pajak Penghasilan (PPh) Pasal 23 Pada CV Putri Prima Mandiri Muhammad Dzikri Mudzakir Bastiawan; Ita Suryanita Supyan
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i3.972

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana cara perhitungan PPN dan PPh Pasal 23 pada CV Putri Prima Mandiri, untuk mengetahui bagaimana cara pelaporan PPN dan PPh Pasal 23 pada CV Putri Prima Mandiri, untuk mengetahui bagaimana cara pembayaran PPN dan PPh Pasal 23 yang dilakukan oleh CV Putra Prima Mandiri, untuk mengetahui saluran pelaporan apa saja yang digunakan oleh CV Putri Prima Mandiri dalam melaporkan PPN dan PPH Pasal 23 serta untuk mengetahui kendala apa saja yang dialami oleh CV Putri Prima Mandiri dalam menerapkan PPN dan PPh Pasal 23. CV Putri Prima Mandiri yaitu sebuah perusahaan yang bergerak di bidang general supply dan bertempat di Bandung. Desain penelitian ini dilakukan dengan pendekatan studi kasus. Fokus penelitian meliputi proses perhitungan, pembayaran, pelaporan, saluran pelaporan, serta kendala yang dihadapi dalam penerapan kedua jenis pajak tersebut. Hasil penelitian menunjukkan bahwa CV Putri Prima Mandiri telah melakukan penerapan dengan melakukan perhitungan PPN sebesar 11% dari Dasar Pengenaan Pajak (DPP) dan PPh Pasal 23 sebesar 2% dari penghasilan bruto, sesuai dengan peraturan perpajakan yang berlaku. Namun, perhitungan masih dilakukan secara manual menggunakan Microsoft Excel, yang berpotensi menimbulkan kesalahan. Pelaporan PPN dan PPh Pasal 23 dilakukan secara elektronik melalui platform DJP Online, dan pembayaran PPN dan PPh dilakukan melalui Surat Setoran Pajak (SSP) ke Bank BJB. Kendala utama yang dihadapi meliputi keterbatasan sumber daya manusia, masalah teknis seperti gangguan jaringan, dan kesalahan administratif akibat ketergantungan pada sistem manual. Jenis penelitian ini menggunakan penelitian kualitatif deskriptif. Kata kunci: PPN, PPh Pasal 23, Perpajakan.
Analisis Perencanaan Pajak Oleh Konsultan Pajak Dalam Meningkatkan Efektivitas Pengelolaan Pajak Klien (Studi Kasus Di Dwara Consulting) Alfiany Hidayanti; Heriyanto Heriyanto
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i3.973

Abstract

Indonesia's tax ratio in 2020 only reached 10.1%, while the Asia Pacific average was 19.1%. One of the causes of the low tax ratio is the practice of tax evasion and tax avoidance, as well as the lack of understanding of taxpayers in implementing effective tax planning. Tax consultants can help ease the tax burden without breaking the rules through a strategy known as tax planning. Companies need proper tax planning so that companies pay taxes efficiently without violating laws and regulations. The purpose of this study is to analyze tax planning by Dwara Consulting in improving the effectiveness of client tax management. Researchers used a qualitative research method with a case study research type. In this study, the theory used is the theory of tax planning by Barry Spitz. The results showed that the stages of tax planning carried out by Dwara Consulting include, analyzing the existing database, making one or more tax size plans, evaluating tax planning, finding weaknesses and improving the tax plan, and updating the tax plan. The tax planning carried out is in accordance with the stages of tax planning proposed by Barry Spitz in helping clients optimize tax obligations legally and efficiently..
Dampak Penggunaan Quick Response Code Indonesia Standard (Qris) Terhadap Usaha Mikro Kecil Menengah (Umkm) Kecamatan Tanete Rilau Kab. Barru Sulawesi Selatan Fini Fitriah; Andi Rustam; Muhaimin
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i3.982

Abstract

This research is a type of quantitative research with the aim of determining the impact of the Quick Response Code Indonesia Standard (QRIS) payment system on MSMEs in Barru Regency, Tellumpanua Village, and to determine the obstacles to implementing the QRIS payment system on MSMEs in Barru Regency, Tellumpanua Village. This sample was taken from the BRI Bank branch, Tanete Rilau District, Barru Regency, South Sulawesi. with a population of 103 MSMEs and a sample of 51 MSMEs. In this study, the data sources used in data collection include prime data. Instruments Based on the results of data research using statistical calculations through the SPSS Version 27 application, that partially the results show that the use of the Quick Response Code Indonesian Standard (QRIS) has a positive and significant effect on the ease of MSME transactions in Tanete Rilau District, Barru Regency. it is concluded that there is a positive and significant impact on the ease of MSME transactions

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