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Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy
Published by Universitas Pasundan
ISSN : -     EISSN : 29624622     DOI : https://doi.org/10.23969/brainy
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi dan Bisnis (Brainy) adalah jurnal ilmiah dari Fakultas Ekonomi dan Bisnis, Universitas Pasundan yang memiliki tujuan sebagai media pertukaran informasi untuk mewadahi pemikiran ilmiah para mahasiswa, akademisi, maupun peneliti pada bidang Ilmu Akuntansi, Ekonomi dan Manajemen. Jurnal ini menerbitkan makalah penelitian atau artikel ilmiah teoritis dan empiris kekinian mengikuti isu-isu kontemporer dibidang ekonomi,bisnis dan keuangan yang sedang berkembang.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 71 Documents
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PENGARUH TUNNELING INCENTIVE DAN GENDER DIVERSITY TERHADAP PENGHINDARAN PAJAK Hidayah, Amalia; Soekardan, Dadan
Brainy: Jurnal Riset Mahasiswa Vol 5 No 2 (2024): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v5i2.119

Abstract

Penelitian ini bertujuan untuk melakukan analisis empiris tentang dampak Gender Diversity dan insentif tunneling terhadap Peinghindaran Pajak pada perusahaan real estate dan properti yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2019 dan 2023. Populasi penelitian ini terdiri dari 92 perusahaan properti dan real estate yang terdaftar antara tahun 2019 dan 2023 di Bursa Efek Indonesia (BEI). Metode penelitian membuat sampel sebanyak 50 organisasi yang sesuai dengan persyaratan dengan menggabungkan strategi purposive sampling dengan non-probability sampling. Pendekatan kuantitatif dengan menggunakan metodologi deskriptif dan asosiatif adalah metodologi penelitian yang digunakan. Laporan keuangan dari situs web resmi masing-masing perusahaan dan situs web www.idx.co.id digunakan sebagai data sekunder dalam penelitian ini. Analisis koefisien determinan dan analisis asosiatif. berdasarkan temuan penelitian yang dilakukan pada perusahaan real estate dan properti yang terdaftar antara tahun 2019 dan 2023 di Bursa Efek Indonesia (BEI). Penghindaran pajak berkurang secara signifikan oleh Insentif Tunneling, yang berkontribusi sebesar 14,75%. Penghindaran pajak dipengaruhi secara negatif oleh keberagaman gender, yang mencakup 10,95% dari total.
PENGARUH PENGGUNAAN SISTEM POINT OF SALE (POS) TERHADAP KINERJA KEUANGAN DAN MANAJEMEN STOK PADA COFFE BAWA STUDIO Amelia Putri, Ristiyani; Aulia, Syahla Dhiyaul; Amalia, Maudy Indriyani; Sinaga, Juwita Noviyanti; Suhayat, Natasya Diyafaza; Andini, Selvina Novi; Septiawan, Budi
Brainy: Jurnal Riset Mahasiswa Vol 6 No 1 (2025): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v6i1.140

Abstract

Penelitian ini mengkaji dampak penggunaan sistem Point of Sale (POS) terhadap efisiensi kinerja keuangan dan manajemen stok pada UMKM, dengan studi kasus di Bawa Coffee Studio. Latar belakang penelitian berangkat dari tantangan UMKM dalam pencatatan transaksi dan pelaporan keuangan manual yang sering menimbulkan inefisiensi waktu, kesalahan pencatatan, serta keterbatasan pemantauan arus kas dan stok secara real-time. Metode penelitian menggunakan pendekatan kualitatif deskriptif melalui observasi lapangan dan wawancara terstruktur dengan pelaku UMKM yang telah mengimplementasikan Olsera POS. Data dianalisis menggunakan perangkat lunak Atlas.ti untuk meningkatkan keakuratan pengelompokan informasi dan mengurangi bias interpretasi. Hasil penelitian menunjukkan bahwa penerapan POS meningkatkan efisiensi pencatatan transaksi, mempercepat pembuatan laporan keuangan, serta memudahkan pemantauan stok secara real-time. Sistem ini juga meningkatkan akurasi, transparansi arus kas, dan mengurangi beban kerja manual sehingga staf dapat lebih fokus pada pelayanan pelanggan. Fitur seperti notifikasi stok minimum dan integrasi data penjualan mendukung perencanaan restock dan strategi bisnis. Namun, ditemukan pula kendala berupa ketergantungan pada koneksi internet dan potensi kesalahan input manual. Oleh karena itu, disarankan pengembang menyediakan fitur offline dan antarmuka ramah pengguna, sedangkan pelaku UMKM perlu melatih karyawan serta memastikan infrastruktur yang memadai. Secara keseluruhan, penggunaan POS terbukti signifikan dalam meningkatkan efektivitas operasional dan daya saing UMKM di tengah persaingan bisnis yang semakin ketat.
Peran Akuntansi Forensik dalam Pengungkapan Fraud Ramadanti, Intan; Azzahra, Fatimah; Ikehara, Hikaru
Brainy: Jurnal Riset Mahasiswa Vol 6 No 1 (2025): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v6i1.141

Abstract

Studi ini berfokus pada penggunaan model GONE, yang mencakup komponen keserakahan, peluang, kebutuhan, dan kerentanan, untuk menentukan peran akuntansi forensik dalam deteksi dan pencegahan penipuan di Indonesia. Penelitian ini dilakukan secara kualitatif dengan pendekatan tinjauan literatur yang digunakan untuk menganalisis jurnal ilmiah, buku akademik, dan artikel daring yang relevan. Penelitian ini menemukan bahwa akuntansi forensik sangat membantu dalam mendeteksi dan mencegah penipuan serta meningkatkan transparansi dan akuntabilitas pengelolaan keuangan. Penelitian ini juga menyimpulkan bahwa aplikasi akuntansi forensik dapat membantu bisnis dalam mengelola risiko penipuan dan meningkatkan sistem pengendalian internal mereka. Karena kompleksitas kejahatan keuangan, akuntansi forensik adalah alat penting untuk menjaga kesehatan keuangan baik sektor swasta maupun publik. Penelitian ini menunjukkan bahwa kompetensi praktisi harus ditingkatkan, regulasi harus diperkuat, dan teknologi harus digunakan agar pelaksanaan akuntansi forensik di Indonesia dapat berjalan lebih baik.
PERUBAHAN LABA PERUSAHAAN : ANALISIS RASIO DAN PENGARUHNYA Kurniawan, Lydia; Budiman, Monika; Mahesa, Bella
Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy Vol 6 No 2 (2025): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v6i2.129

Abstract

Businesses listed on the Indonesia Stock Exchange (IDX) in the food and beverage subsector from 2019 to 2023 will have their liquidity, solvency, and activity ratios examined in this study to determine their impact on profit changes. Using the purposive selection technique, 95 companies were chosen as the study's population, with 18 samples serving as research objects. Panel data regression analysis, classical assumption tests, hypothesis tests (t-test and f-test), and a determination coefficient test were all utilized in the quantitative method based on secondary data analysis that was applied to the following sample utilizing Eviews 12. The study's findings reveal that while the liquidity ratio does not significantly impact profit change, the solvency and activity ratios do. These three ratios stand out when it comes to profit turnover. The combined effect of the liquidity ratio, the solvency ratio, and the activity ratio is a considerable 37.31% impact on profit changes; the remaining portion is impacted by elements that are not part of this study. Distinct from previous studies, this one compares the effects of time and space on three key performance indicators: liquidity ratio (X1), solvency ratio (X2), and activity ratio (X3). The results of the research show that the improvement of the liquidity ratio, along with the preservation of the solvency and activity ratios, can significantly affect the change in the company's profit.
PENGARUH AUDIT INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD Putri, Amanda; Aulia, Amanda; Muslim, Ade
Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy Vol 6 No 2 (2025): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v6i2.138

Abstract

This study aims to analyze the influence of Internal Audit and Good Corporate Governance (GCG) on fraud prevention in insurance companies listed on the Indonesia Stock Exchange in 2022–2023. Using secondary data from annual reports and financial statements, a quantitative descriptive approach with multiple linear regression was used as the research methodology. The results indicate that, partially, Internal Audit has no significant effect on fraud prevention, while GCG has a significant effect. However, simultaneous test results indicate that Internal Audit and GCG together have a significant effect on fraud prevention. This indicates that the effectiveness of fraud prevention in the insurance sector will be optimal if the implementation of internal audit is integrated with good corporate governance. This study implies that insurance companies need to strengthen the synergy between the internal audit function and GCG implementation to minimize the risk of fraud that can harm the company.
REFLEKSI NILAI-NILAI KEARIFAN LOKAL DI BALIK KOMENTAR NETIZEN ATAS KASUS KORUPSI DI GORONTALO: STUDI NETNOGRAFI Thalib, Mohamad Anwar
Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy Vol 6 No 2 (2025): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v6i2.142

Abstract

The corruption case in Gorontalo has sparked public reaction on social media, which goes beyond spontaneous criticism and reflects local wisdom values. However, previous studies have focused more on public opinion in general without linking it to local cultural philosophies, thus there is a gap in understanding the intersection of local culture and digital discourse. This research formulates the question: what form do the values of local wisdom take behind netizen comments on corruption cases? Using a qualitative method with a netnographic approach, the research locus is on three TikTok videos themed around corruption in Gorontalo. Data was collected thru comment documentation and then analyzed using the interactive Miles & Huberman model. The findings reveal two unique values, namely social empathy (delo wamala lo amango wawu u'unti) and social satire (boututu lo walito), which serve as mechanisms for digital social control. This study offers a new perspective on how local wisdom is reproduced in cyberspace, and recommends integrating cultural values into anti-corruption digital literacy strategies.
ANALISIS KOMPARATIF POTENSI DAN TANTANGAN PENGEMBANGAN PARIWISATA Hidayat, Wildan; Suryaman, Restu Akbar
Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy Vol 6 No 2 (2025): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v6i2.145

Abstract

This study comparatively analyzes the tourism potential and challenges of two iconic destinations in East Nusa Tenggara (NTT): Komodo National Park (TNK) and Sumba Island. Using a qualitative descriptive approach and case study method, this research synthesized secondary data from government reports, scientific literature, and digital trends (2024–2025). The findings reveal that while TNK benefits from its established international reputation as a biodiversity hotspot, it faces critical challenges regarding environmental carrying capacity and inequitable economic distribution. Conversely, Sumba Island offers unique cultural and savanna landscapes with high potential for sustainable tourism, yet it is hindered by inadequate infrastructure, accessibility, and sub-optimal promotion. The study concludes with recommendations for adaptive management and community empowerment to ensure sustainable tourism development that maximizes the regional potential of NTT.
Pengaruh Enterprise Risk Management Disclosure dan Intellectual Capital Disclosure Terhadap Nilai Perusahaan Abpriendi Mz, Abdi; Soekardan, Dadan
Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy Vol 6 No 2 (2025): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v6i2.151

Abstract

This study investigates the impact of Enterprise Risk Management Disclosure (ERMD) and Intellectual Capital Disclosure (ICD) on Firm Value in property sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Utilizing a quantitative method with a purposive sampling technique, 39 companies were selected from a total population of 94. Data were analyzed through classical assumption tests, simple linear regression, and hypothesis testing (t-test) using secondary data from official annual reports. The results demonstrate that both ERMD and ICD have a significant positive effect on Firm Value, with contributions of 39.94% and 51.98%, respectively. These findings highlight that transparency in risk management and the disclosure of intangible assets are critical drivers in enhancing investor perception and corporate valuation, particularly amid the market fluctuations of the 2020–2024 period.
dampak Dampak penerapan prinsip syariah terhadap loyalitas konsumen pada Koperasi Rohmatul Ummah Azhari, Muhammad
Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy Vol 6 No 2 (2025): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v6i2.153

Abstract

This study aims to analyze the impact of the implementation of sharia principles in the Rohmatul Ummah cooperative on consumer loyalty in a modern business context. As public awareness of the importance of ethics, social responsibility, and sustainability in business practices increases, sharia values, including justice ('adl), goodness (ihsan), transparency (tabligh), and professionalism (fathanah), are becoming increasingly relevant. These principles govern not only financial aspects but also encompass all business activities, such as production, distribution, and marketing. This study uses a qualitative approach with a literature review and conceptual analysis to explore the relationship between the implementation of sharia principles and levels of consumer loyalty. The results indicate that consistent application of sharia principles can increase consumer trust, which in turn strengthens emotional and spiritual attachment to the brand. Consumer loyalty is formed not only based on product or service quality but also due to perceptions of moral integrity and the blessings of transactions carried out. These findings provide important implications for companies, both sharia-based and conventional, to integrate ethical values into customer management strategies to build sustainable loyalty.
KUALITAS AUDIT DI ERA DIGITAL: ANALISIS SISTEMATIS TERHADAP PENGGUNAAN AI DAN DATA ANALYTICS DALAM AUDIT Muhammad Distian Andi Hermawan
Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy Vol 6 No 2 (2025): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v6i2.160

Abstract

This study reviews the development and application of Artificial Intelligence (AI) and Data Analytics in auditing and their impact on audit quality in the digital era. Using a Systematic Literature Review (SLR) based on the PRISMA framework, 45 peer-reviewed articles published between 2019 and 2025 were analyzed thematically. The findings show that AI and Data Analytics enhance audit quality by improving fraud detection, increasing efficiency through automation, and strengthening audit evidence reliability. However, effective adoption depends on auditors’ technological competence, digital infrastructure readiness, and robust governance frameworks. The review also identifies research gaps, including limited longitudinal studies, insufficient evidence in the Indonesian context, and a lack of focus on ethical governance and return on investment. This study provides insights for auditors, audit firms, and regulators to support accountable and sustainable audit digitalization.

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