Economic Reviews Journal
Economic Reviews Journal is a scientific journal published by Masyarakat Ekonomi Syariah Bogor in collaboration with Ikatan Ahli Ekonomi Islam, Institut Agama Islam Nasional Laa Roiba Bogor, and Intellectual Association for Islamic Studies (IAFORIS) . This journal contains scientific papers from academics, researchers and practitioners in the fields of Islamic economics, management, finance, accounting, zakat, waqaf, shadaqah, industries, and business research. E-ISSN 2830-6449
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565 Documents
<![CDATA[Analisis Pengelolaan Aset Tetap Sesuai Dengan PSAP No. 07 pada BKPSDM Kota Sukabumi ]]>
<![CDATA[Verawati Khaniyasti]]>;
<![CDATA[Ade Sudarma]]>;
<![CDATA[Sulaeman]]>
<![CDATA[ Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal ]]>
Publisher : <![CDATA[Masyarakat Ekonomi Syariah Bogor ]]>
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DOI: 10.56709/mrj.v3i4.411
<![CDATA[This study was conducted to determine how the management of fixed assets in accordance with PSAP No. 07 at the BKPSDM office of Sukabumi City. This study uses a qualitative method with a descriptive approach. Data collection was obtained from observation, interviews and documentation. Data analysis techniques are done by data reduction, data presentation and conclusion drawing. The results of this study indicate that the management of fixed assets at BKPSDM Kota Sukabumi is in accordance with the provisions of Government Accounting Standards Statement (PSAP) No. 07 covering all categories set out in the standard. The practice of recognizing fixed assets complies with the criteria and provisions of Government Accounting Standard No. 07, including aspects of tangibility, useful life, cost measurement, intended use, and transfer of ownership rights. Measurement of fixed assets is carried out at the time of acquisition using acquisition cost as the basis for valuation and taking into account all related expenses. Depreciation of fixed assets has been carried out in accordance with PSAP No. 07, except for land which is not depreciated. Disclosure of fixed assets in the financial statements has also been in accordance with PSAP No. 07, presenting comprehensive information about fixed assets.]]>
<![CDATA[Penerapan Pajak Penghasilan Pasal 23 Terhadap Kepatuhan Wajib Pajak ]]>
<![CDATA[Fransiska, Bella]]>;
<![CDATA[Diah Widajantie, Tituk]]>
<![CDATA[ Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal ]]>
Publisher : <![CDATA[Masyarakat Ekonomi Syariah Bogor ]]>
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DOI: 10.56709/mrj.v3i4.412
<![CDATA[Compliance with Income Tax (PPh) 23 among companies varies greatly. Some companies comply, while others still face challenges in adhering to the regulations. Factors such as a lack of understanding of the regulations, complicated administration, or the intent to evade taxes often lead to non- compliance. As much as 82.5% of the realized state revenue in the third quarter of 2019 came from taxes. Income Tax and Value Added Tax were the largest contributors to the total tax revenue collected by the government. This article aims to identify the criteria that determine whether a company can be considered compliant with its tax obligations. This study uses qualitative research with descriptive data collection and focuses on the context provided by individuals or groups involved in the study. The focus of this research explains the criteria for companies that have complied with their tax obligations. The results of this study indicate that there are several tax compliance criteria according to Law Number 6 of 1983 concerning General Provisions and Tax Procedures, including timely registration, meaning that the taxpayer or the company registers itself after meeting the requirements set by the tax authorities and then starts its business.]]>
<![CDATA[Analisis Motivasi, Kepuasan Kerja dan Komitmen Terhadap Kinerja Karyawan pada PT Gergas Utama ]]>
<![CDATA[Arif Nur Qhalis]]>;
<![CDATA[Sri Rahayu]]>
<![CDATA[ Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal ]]>
Publisher : <![CDATA[Masyarakat Ekonomi Syariah Bogor ]]>
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DOI: 10.56709/mrj.v3i4.416
<![CDATA[The research analysis aims to find out whether motivation, job satisfaction and organizational commitment influence employee performance. The data analysis technique used is an associative research method with the help of the SPSS version 19 program. This research uses multiple linear regression analysis. The sample in this study was 60 respondents. Primary data collection uses a questionnaire. The research results show that the t value is 2.432 > t table of 2.00 with a significant value of 0.019 < 0.05, so the hypothesis H1 is accepted and H0 is rejected, meaning that motivation has a partially positive and significant effect on employee performance at PT Gergas Utama. The t value is 3.926 > t table of 2.00 with a significant value of 0.000 < 0.05, so the hypothesis H2 is accepted and H0 is rejected, meaning that job satisfaction has a partially positive and significant effect on employee performance at PT Gergas Utama. The t value is 6.545 > t table of 2.00 with a significant value of 0.000 < 0.05, so the hypothesis H3 is accepted and H0 is rejected, meaning that organizational commitment has a partially positive and significant effect on employee performance at PT Gergas Utama. The calculated F value is 45.081 which is greater than 2.78 and the significant value of 0.000 is smaller than 0.05 so it can be concluded that hypothesis 4 is accepted and hypothesis 0 is rejected so it can be concluded that motivation, job satisfaction and organizational commitment have a significant simultaneous effect on performance of PT Gergas Utama employees. The adjusted R Square value is 0.731 which can be called the coefficient of determination, which in this case means that 73.1% of employee performance can be obtained and explained by human relations, individual behavior and monkey ethos while the remaining 26.9% is explained by other factors or variables outside the research model. The adjusted R Square value is 0.691 which can be called the coefficient of determination, which in this case means that 69.1% of employee performance can be obtained and explained by motivation, job satisfaction and organizational commitment while the remaining 30.9% is explained by other factors or variables outside the research model]]>
<![CDATA[Analisis Kepemimpinan, Motivasi, dan Kedisiplinan Terhadap Kinerja Pegawai di Kantor Lurah Medan Perjuangan ]]>
<![CDATA[Tiara Okty Pratiwi Lubis]]>
<![CDATA[ Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal ]]>
Publisher : <![CDATA[Masyarakat Ekonomi Syariah Bogor ]]>
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DOI: 10.56709/mrj.v3i4.417
<![CDATA[Employee performance can be seen from the quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities given to him. This research aims to analyze leadership, motivation, and discipline and employee performance in the Medan Perjuangan Village Head. The sample in this study was 32 employees at the Medan Perjuangan Village Head. The data collection instrument uses a questionnaire with a Likert scale, each of which has been tested and has met the validity and reliability requirements. Data analysis used multiple linear regression using SPSS 19.0 for Windows software tools. The results of the partial research show that partial testing for the leadership variable shows a p-value of 0.303, meaning that partial leadership does not have a significant effect on employee performance in the Medan Perjuangan Village Head. The partial test results for the motivation variable show a p-value of 0.009, meaning that motivation partially has a positive and significant effect on employee performance at the Medan Perjuangan Village Head. The partial test results for the work discipline variable show a p-value of 0.000, meaning that discipline partially has a positive and significant effect on employee performance at the Medan Perjuangan Village Head. The results of the simultaneous testing of the calculated F value are 512.757 which is greater than 3.33 and the significant value of 0.000 is smaller than 0.05 so it can be concluded that leadership, motivation and discipline have a significant simultaneous effect on employee performance at the Medan Perjuangan Village Head.]]>
<![CDATA[Identifikasi Usia Piutang pada Hotel XYZ ]]>
<![CDATA[Chandrawati Dasuba]]>;
<![CDATA[R. Muh. Syah Arief Atmaja Wijaya]]>
<![CDATA[ Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal ]]>
Publisher : <![CDATA[Masyarakat Ekonomi Syariah Bogor ]]>
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DOI: 10.56709/mrj.v3i4.421
<![CDATA[The hospitality industry is a dynamic and competitive sector where financial management efficiency is key to business success and sustainability. Hotel XYZ, as one of the leading hotels in Surabaya, faces various financial challenges, especially in the management of receivables. This study aims to identify the management of accounts receivable management in overcoming accounts receivable problems based on the age of accounts receivable at the hotel. The research method used is a qualitative approach with a case study at Hotel XYZ. Primary data was obtained through interviews with hotel management and finance staff, while secondary data was obtained from financial reports and related literature. The results showed that effective receivables management can strengthen cash flow, and liquidity.]]>
<![CDATA[Analisis Perbandingan Penerapan E-Form dan E-Filing dalam Pelaporan Surat Pemberitahuan Tahunan pada Kantor Konsultan Pajak ]]>
<![CDATA[Firdaus Salsabila]]>;
<![CDATA[Vicky Vendy]]>
<![CDATA[ Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal ]]>
Publisher : <![CDATA[Masyarakat Ekonomi Syariah Bogor ]]>
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DOI: 10.56709/mrj.v3i4.435
<![CDATA[This research aims to find differences or gaps in the use of electronic SPT in paying taxes with e-filing and e-form services. This research uses a qualitative approach with a case study method. The informants used in this research are tax consultants who have experience in using both types of electronic SPT. The comparison is that if e-filing was launched in 2004, the form filling process was carried out via the official website of the Directorate General of Taxes, and was used for individual taxpayers who had income under IDR 60,000,000.00 using the SPT 1770SS form. Meanwhile, e-form is a development of the E-SPT application which has been used since 2017, the filling process is carried out offline by downloading the form first via the Directorate General of Taxes website, used for individual taxpayers who have income from more than more than one employer and use the SPT form 1770, Individual Taxpayers who have income of more than IDR 60,000,000.00 and use the SPT 1770S form, or Corporate Taxpayers who use the SPT 1771 form.]]>
<![CDATA[Analisis Sistem Akuntansi Pembelian Barang di Whiz Residence ]]>
<![CDATA[Shofiyah Nursholikah]]>;
<![CDATA[Erry Andhaniwati]]>
<![CDATA[ Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal ]]>
Publisher : <![CDATA[Masyarakat Ekonomi Syariah Bogor ]]>
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DOI: 10.56709/mrj.v3i4.437
<![CDATA[A hotel is a business that provides accommodation services, food and beverage providers, as well as other service facilities, all services intended for the general public, which are managed on a commercial basis. The purpose of this research is to understand and determine the effectiveness of the accounting system process for purchasing goods at Whiz Residence. The method used is a qualitative method and uses primary data sources from Whiz Residence. The results of this research are that the purchasing accounting system process carried out at Whiz Residence according to standard operational procedures is not effective and efficient and there are several work problems in the cost control and receiving sections handled by the purchasing section. The conclusion of this research is that a lack of human resources results in the purchasing accounting system process not running efficiently. Suggestions that can be conveyed are that Whiz Residence should add additional human resources to improve performance.]]>
<![CDATA[Pengaruh Faktor Budaya dan faktor Sosial terhadap Keputusan Pembelian Hand and Body Lotion Scarlett pada Aplikasi Shopee ]]>
<![CDATA[Maulida Naba Samawati]]>;
<![CDATA[Abdul Yusuf]]>
<![CDATA[ Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal ]]>
Publisher : <![CDATA[Masyarakat Ekonomi Syariah Bogor ]]>
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DOI: 10.56709/mrj.v3i4.438
<![CDATA[This research aims to determine the influence of cultural factors and social factors on purchasing decisions for Scarlett hand and body lotion on the Shopee application. The sample determination technique uses the rule of thumb with a sample size of 100 respondents from West Java. The method used in this research is a quantitative method with SEM-PLS analysis and assisted by the SMART-PLS analysis tool. The results of this research prove that cultural factors have a significant influence on purchasing decisions. However, social factors do not significantly influence purchasing decisions.]]>
<![CDATA[Dampak Kegiatan Merdeka Belajar Kampus Merdeka (MBKM) Terhadap Kesiapan Memasuki Dunia Kerja pada Mahasiswa S1 Prodi Akuntansi UPN Veteran Jawa Timur ]]>
<![CDATA[Lilavita Dina Setyawati]]>;
<![CDATA[Vicky Vendy]]>
<![CDATA[ Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal ]]>
Publisher : <![CDATA[Masyarakat Ekonomi Syariah Bogor ]]>
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DOI: 10.56709/mrj.v3i4.441
<![CDATA[This research aims to examine the impact of the benefits and feedback from supervisors of the Merdeka Belajar Campus Merdeka activities on readiness to enter work among students at the UPN Veteran Jawa Timur. This research is also an evaluation of MBKM activities for the next period. This research was carried out by distributing questionnaires to accounting students 2021 who took part in MSIB and Independent Internships. A total of 91 students filled out the questionnaire out of a total of 340 students. The results of the questionnaire were then analyzed using SEM analysis and SmartPLS 4 software. The results of the SEMPLS analysis showed that the benefits of MBKM had a significant positive impact on students' readiness to enter the world of work, while supervisor feedback had a significant negative impact on students' readiness to enter work. The results of the questionnaire also show that the majority of students agree that the current MBKM implementation partner will become a partner in the next period of MBKM activities]]>
<![CDATA[Pengelolaan Petty Cash Guna Menunjang Efektivitas Operasional Pada PT. QWY ]]>
<![CDATA[Azalia Windy Rhohali]]>;
<![CDATA[Ratnawati, Dyah]]>
<![CDATA[ Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal ]]>
Publisher : <![CDATA[Masyarakat Ekonomi Syariah Bogor ]]>
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DOI: 10.56709/mrj.v3i4.450
<![CDATA[ABSTRACT Petty cash is a fund provided by the company to fund all operational costs incurred by the company with a small nominal and ineffective if the payment is made by check. Petty cash management must be carried out based on policies and procedures that have been determined by the company so that the company's operational activities run effectively and transparently. Effectiveness is a condition that refers to success in carrying out activities and in accordance with the desired goals or results. Therefore, the effectiveness of the company's operational activities has an important impact on the success of a company. The purpose of this study is to determine the management of petty cash at PT QWY whether it is carried out effectively with the procedures established from the company. The method used in this research is a qualitative method with data collection techniques using interviews, observation, and documentation. From the results of the research that has been done, it is known that petty cash management at PT QWY uses the imprest fund method, where cash has a fixed value in its period. ABSTRAK Petty cash merupakan dana yang diberikan perusahaan untuk melakukan pendanaan atas seluruh biaya operasional yang dikeluarkan perusahaan dengan nominal kecil dan tidak efektif apabila pembayarannya dilakukan dengan cek. Pengelolaan petty cash harus dilakukan berdasarkan kebijakan dan prosedur yang sudah ditetapkan oleh perusahaan sehingga aktivitas operasional perusahaan berjalan dengan efektif serta transparan. Efektivitas merupakan kondisi yang merujuk pada keberhasilan dalam melakukan kegiatan dan sesuai dengan tujuan atau hasil yang diinginkan. Oleh karena itu, efektivitas kegiatan operasional perusahaan memiliki dampak yang penting dalam keberhasilan suatu perusahaan. Adapun tujuan dari penelitian ini adalah untuk mengetahui pengelolaan petty cash pada PT. QWY apakah dilakukan secara efektif dengan prosedur yang ditetapkan dari perusahaan. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan teknik pengumpulan data menggunakan wawancara, observasi, dan dokumentasi. Dari hasil penelitian yang telah dilakukan diketahui bahwa pengelolaan petty cash pada PT. QWY menggunakan metode imprest fund method, dimana kas memiliki nilai tetap dalam periodenya.]]>
