cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Novita Lestari Anggreini
Contact Email
novitalestari@poltektedc.ac.id
Phone
+6285268879298
Journal Mail Official
uppm@poltektedc.ac.id
Editorial Address
Jl. Pesantren Km. 2 Cibabat Cimahi Utara Cimahi 40513 Jawa Barat - Indonesia
Location
Kota cimahi,
Jawa barat
INDONESIA
Journal of Economics, Accounting, Tax and Management
Published by Politeknik TEDC
ISSN : -     EISSN : 29621712     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Jurnal ini diterbitkan oleh Unit Penelitian dan Pengabdian kepada Masyarakat Politeknik TEDC Bandung, berisi tulisan yang diambil dari hasil penelitian dan kajian analisis di bidang Ekonomi. Akuntansi, Pajak dan Manajemen. Ruang lingkup jurnal ini mengenai Ekonomi Mikro, Ekonomi Makro, Akuntansi Keuangan, Akuntansi Manajemen, Governance, Akuntansi Sektor Publik, Pengauditan dan Fraud Auditing, Sistem Informasi Akuntansi, Perpajakan, Manajemen Sumber Daya Manusia, Manajemen Keuangan, Manajemen Pemasaran.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 4 Documents
 1 
Search results for , issue "Vol 4 No 2 (2025): JECATAMA" : 4 Documents clear
Desain Sistem Informasi Akuntansi Sebagai Upaya Peningkatan Kualitas Pencatatan Keuangan pada UMKM Pabrik Permen Lolipop Barokah Faradila, Vahma; Indrawan, Andi Kusuma; Nurfitriasih, Dyah Metha
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 4 No 2 (2025): JECATAMA
Publisher : Unit Penelitian dan Pengabdian kepada Masyarakat Politeknik TEDC Bandung Jl. Pesantren Km 2 Cibabat Cimahi Utara, Cimahi 40513 Jawa Barat, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70428/jecatama.v4i2.1352

Abstract

The study aimed to design and implement an Accounting Information System (AIS) for the MSME "Pabrik Permen Lolipop Barokah" and to analyze its financial performance based on the financial statements generated by the system. The AIS was developed in accordance with the operational needs of the business and the applicable standard, namely the Financial Accounting Standards for Micro, Small, and Medium-sized Entities (SAK EMKM - Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah). This study was an applied case study with a qualitative descriptive approach. Data were collected from both primary and secondary sources through observation, interviews, and documentation. The system was developed using Microsoft Excel, enhanced with macro features to support process automation. The results of the study showed that the designed AIS successfully supported the systematic recording of sales, purchases, inventory management, and the preparation of key financial statements. The system was found to be both effective and user-friendly, particularly for users with limited accounting knowledge. Furthermore, the results of financial ratio analysis revealed that the MSME’s financial performance was in the fairly good category, especially in terms of liquidity and profitability. Overall, the implementation of the system contributed not only to improving financial recording practices but also to supporting better decision-making for small businesses.
IMPLEMENTASI ACTIVITY BASED MANAGEMENT (ABM) UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA BENGKEL LAS KARYA INDAH 2 DI KABUPATEN MALANG Novitasari, Yuliani; Djajanto, Ludfi; Berlianingtyas, Putri Ayu
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 4 No 2 (2025): JECATAMA
Publisher : Unit Penelitian dan Pengabdian kepada Masyarakat Politeknik TEDC Bandung Jl. Pesantren Km 2 Cibabat Cimahi Utara, Cimahi 40513 Jawa Barat, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70428/jecatama.v4i2.1348

Abstract

The purpose of this study is to implementation of Activity Based Management (ABM) in improving production cost efficiency. The data used were primary data and secondary data obtained from UMKM Bengkel Las Karya Indah 2, consisting of sales data, production data, raw material costs, direct labor costs, and factory overhead costs in 2024. The data collection techniques in this study were interviews and documentation. This research uses a quantitative descriptive method. The results showed that the implementation of ABM through the identification of value-added activities and non-value-added activities by reducing and sharing showed an increase in cost efficiency of 1.30% or Rp 1,454,403. This research expects that company management could apply the calculation of the cost of goods produced with the Activity Based Management (ABM) calculation system in increasing production cost efficiency.
PENETAPAN STRATEGI BERSAING BERDASARKAN ANALISIS SWOT DAN MATRIKS STRATEGI PADA UD KUDA TERBANG Wulandari, Indri; Candrawati, Triesti; Prasetya, Rizky
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 4 No 2 (2025): JECATAMA
Publisher : Unit Penelitian dan Pengabdian kepada Masyarakat Politeknik TEDC Bandung Jl. Pesantren Km 2 Cibabat Cimahi Utara, Cimahi 40513 Jawa Barat, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70428/jecatama.v4i2.1363

Abstract

This research aims to determine the competitive strategy of UD Kuda Terbang through SWOT analysis and strategy matrix. The data used are primary data such as observations, interviews, and questionnaires to MSMEs, while secondary data are documentation that includes a brief history of the company, organizational structure, vision and mission. Data obtained from MSMEs will be used as the basis for SWOT analysis. The results showed that MSMEs are in an above-average position according to the values in the IFE and EFE matrices. The SWOT matrix produce several alternative strategies, including market penetration, market development, product development, related diversification, and retrenchment. The IE matrix is in quadrant I, indicating a grow & build position. The GSM matrix is in quadrant I, indicating an aggressive conditions. A comparison of the strategy analysis results of the SWOT, IE, and GSM matrices show that the three best strategies are market penetration, market development, and product development. The QSPM matrix results for these three strategies show that product development strategy is the top priority, with a TAS score of 7.01—the highest compare to the other strategies. UD Kuda Terbang is expected to implement product development strategies, through design innovation, product diversification, or improving products quality.
DIGITALISASI KONVERSI PENILAIAN ANGKA KREDIT (PAK) PEGAWAI MENGGUNAKAN METODE AGILE DEVELOPMENT DI POLITEKNIK NEGERI SRIWIJAYA Sartika, Citra Dewi; Nagara, Bangga Surya; Mirad, Ahmad; Da'iyan, Iqbal Nur; Erlangga, Yusta; Syakira, Nadhira
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 4 No 2 (2025): JECATAMA
Publisher : Unit Penelitian dan Pengabdian kepada Masyarakat Politeknik TEDC Bandung Jl. Pesantren Km 2 Cibabat Cimahi Utara, Cimahi 40513 Jawa Barat, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70428/jecatama.v4i2.1435

Abstract

This study aims to design a web-based digital system to support the conversion process of Credit Score Assessment (PAK) in a more efficient, accurate, and transparent manner. PAK is an essential instrument for the career development of lecturers and educational staff. At Politeknik Negeri Sriwijaya, the conversion process is still conducted manually, which often leads to delays and potential data errors. The research employs the Agile Development method, a software development approach that is iterative and flexible. The stages of the study include requirements analysis, system and database design, and website development. The results show that the developed system can perform automatic calculations, manage data in a structured manner, and provide a user-friendly interface. With the implementation of this system, the PAK conversion process becomes faster, more accurate, and contributes to improving the quality of administrative services at Politeknik Negeri Sriwijaya.

Page 1 of 1 | Total Record : 4

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol 4 No 2 (2025): JECATAMA Vol 4 No 1 (2025): JECATAMA Vol 3 No 2 (2024): JECATAMA Vol 3 No 1 (2024): JECATAMA Vol 2 No 2 (2023): JECATAMA Vol 2 No 1 (2023): JECATAMA Vol 1 No 2 (2022): JECATAMA Vol 1 No 1 (2022): JECATAMA