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Tito Marta Sugema Dasuki
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INDONESIA
Journal of Innovation in Management, Accounting and Business
Published by Papanda Publisher
ISSN : -     EISSN : 28307801     DOI : https://doi.org/10.56916/jimab
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Innovation in Management, Accounting and Business (JIMAB), with ISSN 2830-7801, provides a scientific discourse about management, accounting, and business, both practically and conceptually. The published articles in this journal cover various topics from the result of particular conceptual analysis and critical evaluation to empirical research. The journal also welcomes contributions from the social, organisational, and philosophical aspects of accounting, business and management studies. JIMAB goal is to advance and promote innovative thinking in accounting, business and management-related disciplines. The journal spreads recent research works and activities from academicians and practitioners so that networks and new links can be established among thinkers as well as creative thinking and application-oriented issues can be enhanced. JIMAB is published by Papanda twice a year.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 19 Documents
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Search results for , issue "Vol. 3 No. 3 (2024)" : 19 Documents clear
Pengaruh Modernisasi Sistem Administrasi Perpajakan, Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi: Studi Kasus Kantor KP2KP Tondano Kewo, Cecillia Lelly; Lontoh, Miryam P; Lumentah, Eunke Vion
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1012

Abstract

Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh modernisasi sistem administrasi perpajakan, sosialisasi perpajakan terhadap kepatuhan wajib pajak orang pribadi yang terdaftar di kantor KP2KP tondano. Jenis penelitian ini adalah kuantitatif. Metode pemilihan sampel dalam penelitian adalah purposive sampling, yaitu pemilihan sampel berdasarkan kriteria yang telah ditentukan. Sampel yang digunakan sebanyak 100 wajib pajak orang pribadi yang terdaftar di kantor KP2KP tondano. Penelitian ini menggunakan data primer dengan cara penyebaran kusioner kepada wajib pajak orang pribadi. Metode analisis menggunakan analisis regresi linear berganda dengan menggunakan program SPSS versi 25. Hasil penelitian menunjukan bahwa modernisasi sistem administrasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi kemudian sosialisasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. kata kunci: modernisasi sistem administrasi perpajakan; sosialisasi perpajakan; kepatuhan wajib pajak orang pribadi
Pengaruh Profitabilitas, Ukuran Perusahaan, Tangibility, Risiko Bisnis terhadap Struktur Modal pada Perusahaan Indeks SRI-KEHATI Givari, Muhammad Arbiant; Yantiana, Nella; Rusmita, Sari; Noviarty, Helisa
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1014

Abstract

This research aims to explore how the capital structure of companies with a strong commitment to sustainability can be influenced by factors such as profitability, firm size, tangibility, and business risk. These companies support environmental sustainability initiatives. This study is included in the category of quantitative research. The Data used is secondary data. The population in this study consists of companies listed on the Indonesia Stock Exchange and included in the Sustainable and Responsible Investment (SRI)-KEHATI index over a five-year period, from 2019 to 2023. The sampling technique used is purposive sampling based on specific criteria, resulting in 11 companies selected as the research sample. The number of observations used is 55. Data analysis techniques using Structural Equation Modeling Partial Least Squares (SEM-PLS). The results indicate that the capital structure of the studied companies is not influenced by profitability and business risk, but it is significantly influenced by tangibility and firm size.
Pengaruh Stres Kerja dan Kompensasi Terhadap Kinerja Karyawan dengan Lingkungan Kerja Sebagai Pemediasi Pada CV. Amanda Brownies Araf, Moh.; Akob, Muh.; Alam, Syamsul
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1030

Abstract

This study aims to determine the direct effect of work stress, compensation and work environment on employee performance. The direct effect of work stress and compensation on the work environment. The indirect effect of work stress and compensation variables on employee performance with the work environment as a mediator variable at CV. Amanda Brownies. Data collection using primary data obtained from questionnaires using saturated samples. The population in this study was 39 respondents. The results of the questionnaire have been tested for validity and reliability using the PLS model scheme and model evaluation, inner model evaluation with determinant coefficient tests, model goodness of fit tests and hypothesis tests both directly and indirectly. The results of this data processing use SmartPLS version 3. The results of the study directly show that the variables of work stress and compensation have a positive and significant effect on the work environment. The work environment and compensation have a positive and significant effect on employee performance, work stress does not affect employee performance. The results of the study indirectly show that work stress has a positive and significant effect on employee performance with the work environment as a mediator and compensation does not affect employee performance with the work environment as a mediator.
Analisis Kebutuhan Tenaga Kerja Cleaning Service Area Fly Ash Storage PT Indo Raya Tenaga Dengan Metode Workload Analysis Syafarudin, Mochamad Fajar; Pasca, Yelsha Dwi
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1036

Abstract

PT Indo Raya Tenaga merupakan perusahaan patungan antara PT Barito Pacific Tbk (49%) dan Indonesia Power (51%) yang didirikan pada 15 Maret 2017 dan mengembangkan Pembangkit Listrik Tenaga Uap (PLTU) Jawa 9 & 10 di Cilegon, Banten. Prespektif penting lain dalam operasi PLTU Jawa 9 & 10 adalah pengelolaan Fly Ash Storage Silo, yang merupakan fasilitas penyimpanan abu terbang (fly ash) yang dihasilkan dari proses pembakaran batu bara. PLTU yang direncanakan beroperasi pada akhir tahun 2024 untuk unit pertama dan awal tahun 2025 untuk unit kedua, kebutuhan tenaga kerja khususnya cleaning service di area Fly Ash Storage Silo menjadi hal yang sangat penting. Kebersihan di area ini tidak hanya mendukung efektivitas operasional tetapi juga membantu dalam pencapaian standar lingkungan yang menjadi komitmen PT Indo Raya Tenaga. Akan tetapi, hingga saat ini belum ada analisis kebutuhan tenaga kerja yang spesifik untuk memastikan jumlah tenaga kerja cleaning service yang optimal di area fly ash storage silo. Maka dilakukan pemecahan masalah dengan metode Workload Analysis (WLA). Data primer dan data sekunder diperlukan untuk menjalankan penelitian ini yang didapat dengan cara melakukan penelitian di PT Indo Raya Tenaga, Cilegon. Setelah itu data akan diolah dengan menggunakan metode Workload Analysis (WLA). Metode Workload Analysis dipilih karena dapat membantu menentukan jumlah tenaga kerja yang dibutuhkan secara optimal berdasarkan perhitungan beban kerja. Berdasarkan analisis diperoleh jumlah kebutuhan tenaga kerja optimal yang efektif dan efisien untuk cleaning service area fly ash storage silo di PT Indo Raya Tenaga adalah 3 orang. Dengan hasil analisis ini, diharapkan PT Indo Raya Tenaga dapat mengoptimalkan pemanfaatan sumber daya manusia yang tersedia, sehingga proses aktivitas pembersihan dapat dilakukan secara efektif dan efisien.
Pengaruh Sistem Pengendalian Internal, Komitmen Organisasi, dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan dengan Kompetensi Sumber Daya Manusa Sebagai Variabel Moderasi Harpidalinda, Sopia; Muhsin, Muhsin; Rusliyawati, Rusliyawati; Karpriana, Angga Permadi
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1037

Abstract

The purpose of this research is to determine the influence of internal control systems, organizational commitment, and the use of information technology on the quality of financial reports with human resource competency as moderation. This research uses quantitative methods and uses primary data. Determination of the sample size in this study used a saturated sample. The population in this study was 35 employees, so the sample used was 35 employees. WarpPLS 7.0 tool is used for data analysis. The research results show that the independent variables (internal control system, organizational commitment, use of information technology) are able to influence financial quality, while the moderating variable (human resource competency) is not strong enough to strengthen the relationship between the independent variable and the dependent variable. Keyword: Internal Control System, Organizational Commitment, Use Of Information Technology
Implementasi e-Faktur Versi 4.0 pada Distributor Makanan Ringan di Pontianak Yodianto, Alex; Yantiana, Nella; Heniwati, Elok
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1038

Abstract

The e-Faktur application has emerged as the principal instrument for meeting tax requirements for commercial entities in Indonesia, particularly for Taxable Entrepreneurs (PKP). This study seeks to examine the execution of e-Faktur version 4.0, emphasizing its effects and the obstacles encountered during its application at a snack food distributor in Pontianak, employing a descriptive qualitative approach. Data were gathered via interviews and observations. This study's findings reveal that the primary limitation is the validation of the Population Identification Number (NIK). A trustworthy information system is required for PKP to directly authenticate NIK, hence preventing administrative sanctions in cases of non-validation.
Implementasi Pajak Penghasilan Pasal 21 Pada Perusahaan Galangan Kapal Lauwrence, Miske; Fahmi, Muhammad; Heniwati, Elok
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1039

Abstract

This research focuses on the implementation of Income Tax Article 21 at PT X, especially after the introduction of Minister of Finance Regulation Number 168 of 2023. This regulation outlines new guidelines on the calculation of taxes related to employee income. The objective of this study is to assess whether PT X has accurately implemented the provisions of this regulation and challenges faced during the implementation of the new tax guidelines. This research uses qualitative and comparative methods to analyze data, including interviews and financial documents, to evaluate the compliance of PT X with the latest tax regulations. The analysis reveals discrepancies in PT X's tax practices, where transport allowance was not considered, leading to underpayment of Income Tax Article 21. While the new regulations simplify tax calculations, they also lead to higher tax withholdings, causing concerns among employees. Despite this, the regulation was generally well-received, as it eased the administrative burden for the company's tax reporting.
Analisis Manajemen Resiko Terhadap Keselamatan Kerja Karyawan Di PTPN IV Regional I Kebun Ambalutu Nugraha, Hasybi Abdillah; Aslami, Nuri
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1042

Abstract

Occupational safety is one of the important aspects in the industrial world, especially in companies that have a high potential risk of work accidents. In Indonesia, plantation companies such as PTPN IV Regional I Kebun Ambalutu, which is engaged in the oil palm plantation sector, face major challenges in maintaining employee safety. This study aims to analyze risk management concerning employee safety at PTPN IV Regional I Kebun Ambalutu. Using observational methods during an internship program, the author participated in various activities, including preparing documents for external audits, conducting safety awareness campaigns for the local community, and contributing to tasks in the Certification System Department (DSS). The analysis reveals that the company has effectively implemented risk management practices for employee safety through measures such as workplace accident investigations, employee training and safety education, and the provision of personal protective equipment (PPE). In addition, although safety training has been conducted, some employees feel less prepared to deal with more complex emergency situations. This commitment not only enhances employee well-being but also contributes to improved productivity and operational sustainability.
Analisis Prosedur Pengelolaan Dana Pensiun Melalui Aplikasi Dapenbun Online Pada PT Perkebunan Nusantara III Medan Syahputri, Kharisma; Aisyah, Siti
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1050

Abstract

Pension funds are an important element in ensuring the sustainability of employee welfare in old age. PT Perkebunan Nusantara III (Persero), a state-owned company operating in the plantation sector, faces challenges in managing pension funds involving thousands of active and retired employees. In an effort to improve efficiency and transparency, the company adopted the Dapenbun Online application as a technology-based solution. This study aims to analyze pension fund management procedures at PT Perkebunan Nusantara III (Persero) Medan City using the Dapenbun Online application. The data obtained in this study were collected through in-depth interviews, literature studies, and direct observation of the Dapenbun Online application. The results showed that the Dapenbun Online application has had a significant impact on the administration process, calculation of pension benefits, and financial reporting. On the other hand, some challenges remain, such as the need to optimize application features and increase digital literacy among users, both active employees and retirees.

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