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International Journal of Economics and Management Research
Published by Politeknik Pratama Purwokerto
ISSN : 28302664     EISSN : 28302508     DOI : 10.55606
Core Subject : Economy,
Economics, Econometrics & Finance
Financial Accounting Public Sector Accounting Management Accounting Sharia Accounting and Financial Management Auditing Corporate Governance Behavioral Accounting (Including Ethics and Professionalism) Accounting (Ethics) Education Taxation Capital Markets and Investments Accounting for Banking and insurance Accounting Information Systems Sustainability Reporting Human Resource Management Marketing Management Financial Management Financial Behavioral Entrepreneur
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 174 Documents
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Analysis Of Income Tax Article 21 And Income Tax Article 4 Paragraph (2) And Income Tax Article 26 To Calculate Employees Salaries In Companies Farina Jessen Yap
International Journal of Economics and Management Research Vol. 2 No. 3 (2023): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i3.182

Abstract

One of the largest state revenues is from the tax sector. In connection with the description above, one type of tax that is emphasized in this study is income tax, especially in income tax article 21, income tax article 4 paragraph (2) and income tax article 26. The formulation of the problem in this study is to determine whether Company employees have calculated, deducted, deposited and reported income tax article 21, income tax article 4 paragraph (2) and income tax article 26 in accordance with the applicable tax regulations. The method used in this study is descriptive approach, this type of research is descriptive qualitative and the nature of this research is explanatory research. The population and sample in this study is a list of salary data for 30 employees for the period 2019. The data collection method was carried out by literature study, interviews and documents. The data analysis technique used in this research is descriptive analysis. The results showed that there were still employees who did not report income tax article 21, income tax article 4 paragraph (2) and miscalculate income tax article 26 due to lack of information about income tax.
Implementation Of Financial Accounting Standards For Entities Without Public Accountability (SAK ETAP) In The Presentation Of Financial Statements Of PT. Siba Concrete Indonesia In Mojokerto Angga Martha Mahendra; Soesanto Soesanto; Azizah Fitriani; Ayu Nur Mahmudah
International Journal of Economics and Management Research Vol. 3 No. 1 (2024): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i1.183

Abstract

Financial reports contain information concerning the financial position and aims to assist entities in decision making. This research aims to determine whether the financial statements of PT. Siba Beton Indonesia is in accordance with The Indonesian Accounting Standards for Non-Publicly-Accountable Entities (SAK ETAP). This type of research is qualitative. Data obtained by conducting interviews, observation, and documentation. The data analysis technique used by the author is descriptive-comparative analysis by: 1) Presenting the financial statements of PT. Siba Beton Indonesia 2021, 2) Observing, comparing and analyzing the financial reports of PT. Siba Beton Indonesia with SAK ETAP, 3) Draw conclusions about the application of SAK ETAP in the presentation of PT. Siba Concrete Indonesia. The results of data analysis and discussion show that PT. Siba Beton Indonesia has not implemented SAK ETAP and the obstacles in implementing SAK ETAP are significant. This can be proven, namely: 1) The entity has not presented financial statements in a complete and in accordance with SAK ETAP namely balance sheet, income statement, statement of changes in equity, cash flow statement, and notes to financial statements, 2) There are significant obstacles, 3) Efforts to overcome obstacles by providing regular training for employees.
The Role Of Green HRM In Talent Management Development To Improve Employee Performance In Hospitality Companies Dyah Palupiningtyas; Retno Mulatsih; Sulistyowati; Andar Sri Sumantri
International Journal of Economics and Management Research Vol. 3 No. 1 (2024): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i1.185

Abstract

This qualitative study examines the role of green human resource management (HRM) in talent management development to improve employee performance in hospitality companies. Data was collected through interviews with hospitality company managers and analyzed using thematic analysis. The background establishes the importance of environmental sustainability in the hospitality industry and the emergence of green HRM. The results demonstrate that green HRM practices like sustainability training, rewards for green behaviors, and recruiting environmentally-conscious employees enable hospitality companies to attract and retain talented employees, developing their skills to drive guest satisfaction and financial performance.
Antecedents Of Turnover Intention In Al Baik Supermarket Employees Surya Kusumah; Anoesyirwan Moeins; Marhalinda Marhalinda
International Journal of Economics and Management Research Vol. 3 No. 1 (2024): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i1.186

Abstract

The aim of this research is to analyze the influence of organizational commitment and job satisfaction on turnover intention among Al Baik Supermarket employees. In this research it can be seen that this research method is a quantitative research method. In this research, the sampling method used a saturated sampling technique. The saturated sampling method is a sampling technique when all members of the population are used as samples. Data analysis carried out in this research used SPSS version 21 to process the data where it can be seen that the stages carried out were research instrument testing which consisted of data quality testing, classical assumption testing, multiple regression analysis testing, coefficient of determination testing, and hypothesis testing. Partial test results show that organizational commitment and job satisfaction have a significant effect on turnover intention among supermarket employees. Second, organizational commitment has a negative and significant effect on turnover intention. Third, job satisfaction has a negative and significant effect on turnover intention.
Marketing Strategy for Gold Pawn Products in Attracting Customer Interest at Bank Syariah Indonesia KC Sibolga Devara Rustiana; Atika Atika
International Journal of Economics and Management Research Vol. 3 No. 1 (2024): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i1.187

Abstract

This study aims to find out how the marketing strategy for pawning gold products in attractingcustomer interest in Islamic banks in Sibolga Kc. The type of research that the authors conducted wasfield research, namely field research that is descriptive qualitative in nature, namely a study thatdescribes the form of a marketing strategy for pawning gold products in attracting customer interest at Bank Syariah Indonesia Kc Sibolga. The results of this study are the marketing strategy for Islamic goldpawn products at Bank Syariah Indonesia Kc Sibolga, namely product strategies carried out bymaintaining service quality to customers and using a comprehensive assessment tool. The pricing strategy is achieved bymonitoring the product and operating the product according to Sharia principles. In the location strategy, this is done by providing a convenient and safe location for gold pawning transactions as well as easy access to the Bank's location. The promotion strategy is achieved by conducting broad outreach to the public, especially mothers, shop owners, entrepreneurs and maintaining promotions by distributing leaflets and maintaining public trust. And the results of data on sharia gold pawning customers in Sibolga District show that the gold pawn business has experienced significant growth, so that the marketing strategy plays a very important role in sharia gold pawning. Indonesian Sharia Bank Kc Sibolga.
The Influence Of Internal Control Systems, Government Size, Information Technology And Human Resources On The Transparency Of Regional Government Financial Management: Study On Organizations Kerinci Regency Regional Apparatus (OPD) Zuska Ega; Yudi Yudi; Yuliusman Yuliusman; Sumarni Sumarni
International Journal of Economics and Management Research Vol. 3 No. 1 (2024): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i1.190

Abstract

This research aims to determine the influence of internal control systems, government size, information technology, human resources on the transparency of regional financial management (case study of the Kerinci Regency Regional Apparatus Organization (OP). The population in this study were Civil Servants in 42 OPDs in Kerinci Regency consisting of 42 OPDs. The sample in this study used a saturated sample, namely a sampling technique using the entire population as a research sample consisting of 168 respondents. This research method uses quantitative methods. This research uses primary data obtained from questionnaires distributed to respondents. The research results show that the internal control system has no significant effect on the transparency of regional financial management, while the size of the government has a significant effect on the transparency of regional financial management, while information technology has no significant effect on the transparency of regional financial management and human resources have an effect on the transparency of regional financial management.
The Effect Of Locus Of Control, Budget Emphasis and Budget Participation On Information Asymmetry and Its Impact On Budgetary Slack Emalia Fitri; Wirmie Eka Putra; Yudi Yudi
International Journal of Economics and Management Research Vol. 3 No. 1 (2024): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i1.191

Abstract

This research aims to determine the influence of locus of control, budget emphasis and budget participation on the budgetary slack with information asymmetry as an intervening variable in the Regional Apparatus Organization (OPD) of Kerinci Regency. The population in this study includes all Regional Regional Apparatus Organization (OPD) in Kerinci Regency, totaling 42 OPD with respondents taken namely the Head of OPD, OPD Secretary, Finance Section and Program Planning Section. The research sample was selected using saturated sampling, namely a sampling technique using the entire population as a research sample consisting of 168 respondents. This research method uses quantitative methods. This research uses primary data obtained through questionnaires distributed to respondents. The research results show that locus of control has a negative effect on the budgetary slack, while budget emphasis and budget participation have a positive effect on the budgetary slack. locus of control and budget emphasis have a positive effect on information asymmetry, while budget participation has a negative effect on information asymmetry. Information asymmetry is able to mediate the influence of locus of control, budget emphasis and budget participation on the budgetary slack.
Implementation Of Organizational Culture And Work Discipline And Their Influence On Army Polytechnic Performance Rachmat Setiawibawa
International Journal of Economics and Management Research Vol. 1 No. 2 (2022): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v1i2.192

Abstract

An organization is a place where people gather, and a system manages resources using methods, materials, environment, facilities and infrastructure efficiently and effectively, to achieve the same goal. In an organization, everyone works rationally, systematically, planned, controlled and guided in utilizing all resources. Strategic resources in an organization are people who play an important role in determining whether an organization is healthy or not. Therefore, planned and sustainable human resource development is an absolute necessity for organizational sustainability.
Intersecting Dimensions: Qualitative Investigation Into Financial Performance, Firm Valuation, Tax Compliance, Corporate Governance, And Leadership Dynamics Salsabila Andrina; Ranti Karlaili
International Journal of Economics and Management Research Vol. 1 No. 3 (2022): December: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v1i3.193

Abstract

This research aims to explore the intricate interplay among financial performance, firm valuation, tax compliance, corporate governance, and leadership dynamics within organizations. The study employs a multi-dimensional model to investigate these interconnected aspects comprehensively. Sampling techniques involve purposive sampling to ensure representation across industries and organizational sizes. Data analysis utilizes thematic analysis to identify patterns, relationships, and emergent themes from qualitative data sources. Preliminary findings reveal complex interactions among the studied dimensions, highlighting the nuanced influence of leadership strategies, governance frameworks, and compliance practices on financial outcomes and firm valuation. The research contributes to a deeper understanding of the holistic dynamics shaping organizational performance and offers insights for practitioners and policymakers to enhance strategic decision-making and governance practices.
Exploring The Dynamics : Analysis Of Income Tax Incentives, Earnings Management, Tax Avoidance, And Financial Distress Dynamics Ranti Karlaili; Anisa Setyowati; Salsabila Andrina
International Journal of Economics and Management Research Vol. 1 No. 3 (2022): December: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v1i3.194

Abstract

This study delves into the interconnected dynamics of income tax incentives, earnings management, tax avoidance, and financial distress. The research aims to elucidate the relationships among these factors within the context of corporate finance. Employing a qualitative research design, the study utilizes purposive sampling to select participants with diverse experiences and perspectives in the realm of taxation and financial management. Data analysis entails thematic coding and pattern recognition to derive meaningful insights from interviews, documents, and archival records. The findings shed light on the nuanced strategies employed by firms to navigate the complexities of tax regulations, manage earnings, and mitigate financial distress. Moreover, the study highlights the implications of these practices for corporate governance and regulatory frameworks, offering valuable contributions to both academic literature and practical business management.

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