cover
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 : -
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.
Articles 48 Documents
PENGARUH DIGITAL MARKETING DAN INOVASI PRODUKTERHADAP PENDAPATAN UMKM (STUDI KASUS PADA UMKM KEC.NATAR KAB. LAMPUNG SELATAN) Rizky, Nova Dwi; Isabella, Astrid Aprica; Sari, Pipit Novila
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 3 No 1 (2024): 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.v3i1.807

Abstract

Salah satu yang berperan penting dalam proses pemulihan ekonomi adalah UMKM. Karakteristik UMKM dapat dikatakan unik, karena jumlahnya mendominasi di dalam struktur perekonomian Indonesia, serta terus bertambah nasional dan menyerap 97% dari total tenaga kerja. Penelitian ini bertujuan untuk mengetahui bagaimana Pengaruh Digital Marketing dan Inovasi Produk Terhadap Pendapatan UMKM (Studi Kasus Pada UMKM Kec. Natar Kab. Lampung Selatan). Metode penelitian yang digunakan adalah metode kuantitatif asosiatif dengan pendekatan survei. Populasi dalam penelitian ini adalah pelaku usaha di Kecamatan Natar Kabupaten Lampung Selatan dengan total 30 pelaku usaha. Sampel yang digunakan dalam penelitian ini menggunakan teknik sensus dikarenakan jumlah populasi kurang dari 100. Teknik pengumpulan data dilakukan melalui metode observasi, wawancara dan kuesioner. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif dan signifikan dari pengaruh digital marketing dan inovasi produk terhadap pendapatan UMKM di Kec. Natar Kab. Lampung Selatan, yakni sebesar 0, 453 atau 45.3% dengan perolehan F hitung > F tabel atau 11.189 > 3,32 dan nlai signifikansi sebesar 0,000 < 0,05.
Sistem Informasi Penerimaan Dan Pengeluaran Kas Berbasis Desktop Pada Toko Agung Jaya Ridwanullah, Muhammad Jidan; Bokings, Tri Pratiwi Olivia Riska
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 4 No 1 (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.v4i1.1093

Abstract

This research aims to analyze, design, implement and test the cash receipt and expenditure information system to facilitate the company's operational activities. The development method used is Waterfall with research instruments including observation, interviews, documentation, and literature studies. The analysis method used is PIECES. The results of the design of the cash receipt and expenditure information system are in the form of proof of cash inflow, proof of cash outflow, cash receipt report, cash expenditure report, and cash receipt and expenditure report. This system can process data on cash receipts and expenditures from data entry to report creation.
Sistem Informasi Persediaan Barang Jadi pada PT. SAP Berbasis Desktop Octanza, Tahta Rizaldi; Sudrajat, Ari; Ginting, Gerinata
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 3 No 2 (2024): 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.v3i2.915

Abstract

The aim of this research is to carry out a series of stages starting from analyzing, designing, implementing and testing the Finished Goods Inventory Information System at PT. SAP. The research method used is the waterfall method and the analysis used is PIECES analysis, with system testing using black-box testing. The programming language used is Microsoft Visual Visual Studio with Microsoft Access as the database. It is known that the resulting inventory information system is a system solution that has been running previously, the recording process of which is still semi-computerized using Microsoft Excel so that the inventory data processing process is not appropriate. Based on the results of the information system that has been created, it can be concluded that, with a computerized and integrated database system, it can help and make it easier for warehouse admins to input goods data, incoming goods data and outgoing goods data that occur at PT. SAP, minimizes errors and makes data input easier. Based on the overall calculation of the (UAT) User Acceptance Test by the user, the system testing using Black-box received an assessment of 91.43% which was categorized as Very Good.
TINJAUAN ATAS PENGAKUAN PENDAPATAN DAN BEBAN PADA CV. CARAKA USAHA MANDIRI Paryati, Retno; Sukmawati, Gisella Putri
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 3 No 1 (2024): 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.v3i1.818

Abstract

This study aims to determine the recognition of income and expenses at CV. Caraka Usaha Mandiri. The method used in this research uses descriptive, comparative methods with a qualitative approach. The data collection technique was carried out by interview, literature research, and field research. The data collected was analyzed by means of data reduction, data presentation, and conclusion drawing. The results showed that the revenue and expense recognition of CV. Caraka Usaha Mandiri derived from the sale of goods is in accordance with SAK ETAP by using the accrual basis method, measuring income and expenses in accordance with the fair value of payments received, and presented in the profit and loss financial statements and balance sheets.
TINJAUAN ATAS SISTEM INFORMASI PENGGAJIAN KARYAWAN PADA PT. KERTAS PADALARANG Gunawan, Bella Amalia; Bokings, T. P. O Riska
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 3 No 2 (2024): 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.v3i2.1181

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui sistem informasi penggajian karyawan PT. Kertas Padalarang. Penelitian ini dilakukan melalui pendekatan deskriptif kualitatif. Dalam penelitian ini, wawancara, observasi, dan studi kepustakaan digunakan untuk mengumpulkan data. Penelitian mengolah data yang dikumpulkan, menyajikan, dan mengambil kesimpulan. Dokumen yang digunakan, catatan akuntansi yang digunakan, fungsi yang terkait, prosedur yang membentuk sistem, komponen pengendalian internal, dan bagan alir adalah jenis sumber data yang digunakan dalam penelitian ini. Hasil penelitian menunjukkan bahwa sistem informasi penggajian karyawan PT. Kertas Padalarang telah memenuhi syarat.
PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 PADA BPSDM PROPINSI JAWA BARAT Balqiah, Muhammad Fitrah; Rum, Avid Inang
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 4 No 1 (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.v4i1.1227

Abstract

Penelitian ini bertujuan untuk menganalisis proses pemotongan, penyetoran dan pelaporan pajak penghasilan pasal 23 pada BPSDM Provinsi Jawa barat, serta metode penelitian yang diterapkan dalam studi ini adalah metode deskriptif dengan pendekatan kualitatif. Metode deskriptif merupakan suatu metode yang digunakan untuk memberikan gambaran terhadap objek yang diteliti melalui data yang telah terkumpul sebagaimana adanya, dan melakukan analisis dan membuat kesimpulan yang berlaku secara umum . teknik analisis data yang digunakan penulis adalah reduksi data, penyajian data, penarikan kesimpulan. Hasil penelitian menunjukkan bahwa BPSDM Provinsi Jawa Barat telah melakukan pemotongan Pajak Penghasilan Pasal 23 sesuai dengan Peraturan perpajakan yang berlaku, dimana perhitungan PPh Pasal 23 yang memiliki NPWP dikenakan tarif sebesar 2% dan untuk menentukan jumlah Pajak terutang yang harus disetorkan menggunakan nominal nilai bruto, untuk melakukan pembuatan bukti potong perusahaan membuat nya dalam website yang di sediakan oleh Direktorat Jenderal Pajak yaitu e-bukpot, yang kemudian bukti potong tersebut akan diserahkan pada pihak rekanan apabila proses penyetoran dan pelaporan Pajak Penghasilan Pasal 23 sudah di selesaikan
SISTEM INFORMASI PERSEDIAAN BERBASIS DESKTOP PADA BENGKEL ENGGAL PINTU Ningsih, Neng Sari Ratna Widya; Paryati, Retno
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 3 No 2 (2024): 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.v3i2.1003

Abstract

This study aims to determine the procedure, design, and to implement an inventory information system at the Enggal Pintu Garage. The method used in designing and implementing the system at the Enggal Pintu Garage is a descriptive method with a qualitative analytical approach, with the PIECES analysis method and the system development method using Software Development Life Cycle (SDLC) model with the waterfall mode and system testing using Black Box testing and User Acceptance Test (UAT). The software used in implementing the system is Microsoft Visual 2022 with a MySQL database. The results of testing and implementation show that the system functions well. Among them the system can display, add, delete, change, and close transactions entered so that the resulting output is in accordance with the input that has been processed. The output generated by the system includes goods reports, incoming goods reports, outgoing goods reports, return goods reports, demand reports, and stock inventory reports, which can be adjusted according to user needs. Keywords: Information System, Inventory, Microsoft Visual Studio 2022, PIECES, Waterfall
PERANCANGAN DAN IMPLEMENTASI SISTEM INFORMASI SIMPANAN DAN PEMBIAYAAN BERBASIS SYARIAH PADA KOPERASI DESA TANIMULYA (MENGGUNAKAN VISUAL BASIC 2013 DAN MYSQL) Putri, Sukma Fitria; Agustina, Riska
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 3 No 1 (2024): 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.v3i1.827

Abstract

The design of this sharia-based Savings and Financing Information System uses Visual Basic programming language and MySQL database. The system development method used is using the SDLC (System Development Life Cycle) approach, while for system testing using black box testing. The information system that has been implemented in the RT 03 RW 14 Cooperative of Tanimulya Village is a solution to the problems found in the system used previously... because this information system is a development of the system used in the previous system. Because this information system is a development of a system that has not been computerized to be computerized. This system has access rights that can be controlled by a login menu that functions to protect data security and can display the main menu according to the authority of the position owned by the user. In data processing, this information system functions for data entry related to principal savings, mandatory savings, wadi'ah (voluntary) savings and financing activities, so that the reports needed by the RT 03 RW 14 Cooperative of Tanimulya Village can be presented.
SISTEM INFORMASI PENERIMAAN DAN PENGELUARAN KAS BERBASIS VBA MICROSOFT EXCEL PADA TOKO FLAMBOYAN Hayati, Dilla Azhara; Riska Bokings, Tri Pratiwi Olivia
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 4 No 1 (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.v4i1.1167

Abstract

Penelitian ini bertujuan untuk menganalisis, merancang, mengimplementasikan dan menguji sistem penerimaan dan pengeluaran kas pada Toko Flamboyan. Metode penelitian menggunakan pendekatan deskriptif kualitatif dengan data primer dan sekunder yang diperoleh melalui observasi, wawancara dan studi pustaka. Sistem dikembangkan menggunakan metode waterfall dengan menggunakan Visual Basic for Application pada Microsoft Excel dan analisis PIECES. Hasil penelitian menunjukkan bahwa pencatatan kas belum terkomputerisasi dan belum tersedia laporan penerimaan dan pengeluaran kas. Sistem dirancang dengan melibatkan admin dan pemilik, meliputi diagram konteks, diagram alir data (DFD), diagram alir, serta antarmuka untuk login, data akun, menu utama, transaksi, laporan dan logout. Sistem menghasilkan laporan penerimaan, pengeluaran dan arus kas. Pengujian black box menunjukkan sistem bekerja dengan baik, memungkinkan pengguna memasukkan data untuk diproses hingga membuat laporan.
TINJAUAN ATAS PENGELOLAAN DANA DESA PADA KANTOR DESA SARIWANGI KECAMATAN PARONGPONG Bokings, Tri Pratiwi Olivia Riska; Anwar, Sifaul; Nurochman, Mochamad Ilham
Journal of Economics, Accounting, Tax, and Management (JECATAMA) Vol 3 No 1 (2024): 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.v3i1.829

Abstract

The purpose of this study is this research was conducted to determine the extent and how the management of village funds in Sariwangi Village Office, Parongpong District. The method used in this study uses a descriptive method with a qualitative approach. The data collection technique of this research was done by observation, interviews, literature study, and documentation. The types and sources of data in this study are RKP Desa, reports on the realization of the implementation of the village income and expenditure budget. The results showed that the management of village funds at the Sariwangi Village Office was in accordance with Government Regulation No. 113 of 2014. It is hoped that the management of village funds in Sariwangi Village, Parongpong District, which is in accordance with Government Regulation No. 113 of 2014 can be maintained and become even better in the future.