cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Aslan
Contact Email
adibaaishaamira@gmail.com
Phone
+6285245268806
Journal Mail Official
adibaaishaamira@gmail.com
Editorial Address
Dusun Tanjung Mentawa, RT 003, RW 002, Desa Tanjung Mekar, Kab. Sambas, Provinsi Kalimantan Barat, 79411
Location
Kab. sambas,
Kalimantan barat
INDONESIA
JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Published by CV. Adiba Aisha Amira
ISSN : -     EISSN : 2985654X     DOI : -
Core Subject : Social,
Social Sciences
JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi is a journal that publishes research results, both theoretical and field studies, in general, and specifically related to economics, business, management, and accounting.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 21 Documents
 1   2   3 
Search results for , issue "Vol. 2 No. 5 (2024): SEPTEMBER" : 21 Documents clear
PENGARUH STRUKTUR MODAL DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BEI PERIODE 2018-2022 Syukria Mardhatillah; Novera Martilova
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 5 (2024): SEPTEMBER
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine and analyze how much influence capital structure and investment decisions have on firm value in manufacturing companies in the Consumer Non Cylicals sector listed on the IDX for the 2018-2022 period. The type of research used is quantitative method and the type of data is secondary data accessed through the official website of the Indonesia Stock Exchange (www.idx.co.id).  The sampling technique used in this study was purposive sampling method with a total sample of 28 companies. The data analysis technique uses descriptive statistical analysis, classical assumption test, multiple linear analysis, coefficient of determination (R2) test, and hypothesis testing. The results of this study partially show that the Capital Structure variable has no significant effect on firm value as evidenced by the tcount < ttable (1.015 < 2.05183) with a significant value of 0.319 > 0.05. Investment decisions have a significant effect on firm value as evidenced by the results of tcount> ttable (2.540> 2.0518) with a significant value of 0.017 <0.05. Capital Structure and Investment Decision simultaneously have a significant effect on firm value as evidenced by the results of hypothesis testing which shows 0.014 <0.05 and comparison of fcount > ftabel, (5.019 > 3.35). The coefficient of determination test shows that the Adjusted R Square value (Coefficient of Determination) is 0.271. This means that the influence of the independent variables (Capital Structure and Investment Decision) is 27.1% and the remaining 72,9% is influenced by other variables.
PENGARUH CUSTOMER RELATIONSHIP MANAGEMENT DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN : STUDI KASUS: BNI KCP UNIVERSITAS BRAWIJAYA MALANG Sang Arya Wiratama; Fullchis Nurtjahyani
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 5 (2024): SEPTEMBER
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In improving and enhancing services to consumers, business organizations must continue to innovate in maintaining the satisfaction of existing customers. The best way to build relationships with customers can be realized by building customer relationship management. In general, the aim of this research is to find out whether customer relationship management and service quality simultaneously influence customer purchasing decisions at BNI KCP Universitas Brawijaya Malang. The approach in this research is a quantitative approach using multiple linear regression analysis methods. Based on the research results, it is known that customer relationship management partially has a positive and significant effect on purchasing decisions, and service quality also partially has a significant effect on purchasing decisions at BNI KCP Universitas Brawijaya Malang. Furthermore, if tests are carried out on these two variables, it is known that customer relationship management and service quality together have a positive and significant effect on purchasing decisions at BNI KCP Universitas Brawijaya Malang.
ANALISIS KEPATUHAN PAJAK PENGHASILAN DI KALANGAN USAHA KECIL DAN MENENGAH (UKM) Gladis Jelita, Laila Rahmayuni Rangkuti, Putri Andriani Jambak; Dini Vientary
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 5 (2024): SEPTEMBER
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine and understand the influence of the tax system and tax services on SME taxpayer compliance using qualitative methods. Through a case study approach, this research involved in-depth interviews with 15 SME owners in various sectors. Data were analyzed using the thematic analysis method to identify motives, perceptions and experiences that influence tax compliance. The research results show that understanding and knowledge of taxation as well as an effective and efficient taxation system influence the level of compliance of SME taxpayers. SME taxpayer compliance is influenced by several factors, including taxpayer awareness, education, and good tax services. Knowledge of tax regulations, perception of the tax burden, trust in the government, and experience interacting with tax officials are also factors that can influence compliance. Apart from that, awareness of the benefits of tax for development also motivates several SME owners to comply with tax obligations. This research provides insights that can be used by policy makers to improve education strategies and more effective tax services for SMEs.
PENGARUH PEMBELAJARAN PRAKTIKUM, PERAN DOSEN, DAN PELATIHAN BREVET PAJAK TERHADAP KEMAMPUAN MENYUSUN SURAT PEMBERITAHUAN (SPT): (Studi Kasus Pada Mahasiswa Akuntansi Universitas Sarjanawiyata Tamansiswa Yogyakarta) Mareta Wulandari; Andri Waskita Aji; Suyanto
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 5 (2024): SEPTEMBER
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The method used in this study is a quantitative descriptive method with primary data types obtained by distributing questionnaires online to respondents via the Google form. From this distribution, a sample of 110 accounting students from Class of 2019 at Sarjanawiyata Tamansiswa University was obtained using a random sampling technique. This data was processed using the SPSS program version 25. Based on data processing that has been done, the results of this study show that, 1) the effect of practicum learning has no effect on the ability to prepare SPT, 2) the role of the lecturer has no effect on the ability to prepare SPT, 3) Tax brevet training has a positive effect on the ability to prepare SPT. while practicum learning, the role of lecturers, and tax brevet training together have a significant effect on the ability to prepare SPT.
PERAN AUDITOR INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN Alfah Rahmatul Yusnia, Liviana Dwi Rahmadhani, Regita Cahyani Febrianti, Ummatul Muthohharo, Yuni Su
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 5 (2024): SEPTEMBER
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is aimed at finding out the role of internal auditors on the quality of company financial reports. The purpose of this research is to analyze the role of internal auditors on the quality of financial reports in companies. This type of research is qualitative descriptive research. The data used is secondary data. The data collection methods in this research are documentation and literature review. Data analysis techniques use data reduction techniques, data interpretation, and drawing conclusions and data verification. Based on the test results using Data Reduction, 5 research journals were obtained that supported this research. The test results using data interpretation techniques showed that there were 3 research journals that were in line and 1 research journal that was not in line which supported the research. So overall, drawing conclusions and verification based on journals that support the variable role of internal auditors influences the quality of the company's financial reports, but the verification results need to be reviewed using data analysis techniques that are supported by strong evidence so that the credible conclusions can be proven using tests that support further research.
SISTEM INFORMASI AKUNTANSI DALAM AUDIT PENGENDALIAN INTERNAL BERBASIS KOMPUTER Dita Dwi Khoirir Roziq, Ely Setyawati, Charisma Wulandari, Noor Fadilatus Sakdiyya, Yuni Sukandani
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 5 (2024): SEPTEMBER
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study discusses the accounting information system in computer-based internal audit control. The purpose of this study is to determine and analyze the accounting information system in computer-based internal audit control. The research method uses a descriptive qualitative method. Data analysis is carried out by data reduction, data interpretation and drawing conclusions. The results of this study are that a sophisticated modern computerized Accounting Information System is achieved without reliable internal management system control such as strict supervision by expert management in their fields, internal control can effectively affect the accounting information system Information and communication are important elements of computer-based internal control, usually control that is usually done by humans has been replaced by machines whose role is very important in the company
KETENTUAN UMUM DAN TATA CARA PERPAJAKAN: IMPLEMENTASI SELF ASSESSMENT SYSTEM DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DI INDONESIA Adik Tya Hasibuan, Nurul Syafriani, Ratih Silviany
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 5 (2024): SEPTEMBER
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is intended to examine the practice of self-assessment systems in increasing taxpayer compliance in Indonesia. This research was conducted through a literature study method, where data was collected through theoretical analysis related to the research topic. The self-assessment system allows taxpayers to calculate, report and submit the taxes they should pay. It is hoped that this research can reveal in more depth how this system functions to improve tax compliance in Indonesia. The existence of this system not only helps increase tax revenues and administrative efficiency, but also encourages transparency, accountability and modernization of the tax system. By continuing to innovate and adapt policies according to technological developments and economic conditions, the implementation of the self-assessment system can be more optimal and sustainable.
ANALISIS PENGARUH MODAL USAHA DAN KREATIVITAS TERHADAP PENGEMBANGAN USAHA PENJAHIT PAKAIAN DI KABUPATEN MIMIKA Siti Mahmudah, Rulan. L Manduapessy
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 5 (2024): SEPTEMBER
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the influence of business capital and creativity on clothing sewing businesses in Mimika district. The research method used is the associative research method, namely the associative research method is research that looks for causal relationships or influences, namely the relationship or influence of the independent variable (Business Capital) on the dependent variable (Business Development). This research aims to determine the influence of business capital and creativity on the development of tailoring businesses in the city of Timika. In this research the methods used were observation, interviews, questionnaires. SEM-PLS analysis, namely Partial Least Square-Structural Equation Modeling (PLS-SEM) is a test carried out without a valid theoretical basis, ignoring several assumptions, and knowing the accuracy parameters of the estimated model which can be seen from the coefficient of determination (R2) by using the SmartPLS4 application. The research results stated that the T-statistic value for the variable was 3,571 > 1.96 and the P-Value was 0, less than 0.05. This shows that business capital has a positive and significant influence on the development of sewing service businesses in Mimika district. So the first assumption is "accepted". Meanwhile, for the creativity variable, the T-statistic value is 1.987 which is greater than the t-table sig 5% = 1.96 and the P-value is 0.047 which is smaller than 0.05. So the second assumption is "accepted".
ANALISIS KETERLIBATAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI PROVINSI SUMATERA UTARA Annisa Fitri Awaliyah, Wan Shalah Sabila
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 5 (2024): SEPTEMBER
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research examines the relationship between local revenue and regional taxes in North Sumatra Province from 2018 to 2021. The quantitative study was conducted from 2018 to FY 2021 using data from the provincial government, environmental engineering government/city, journals, scientific publications, literature reviews on research problems, and other sources. The results of the analysis show that although district and city regional taxes in North Sumatra do contribute to local original income, this contribution gradually decreases from 2018 to 2021. However, the realization of regional income in the first sector shows an increase. Income afterward. the effect on first income is only slight. Initial income generation in the regions always represents an increase in income so that it does not have a significant impact on the initial income of the community determined by the regional government. Based on the research, the above results were obtained, namely the level of tax implementation, main regional income and taxes in relation to the 2018–2021 budget targets set by regional government in the district and city provinces of North Sumatra
PENGARUH TINGKAT KEPATUHAN DALAM MEMBAYAR WAJIB PAJAK PENGHASILAN TERHADAP SUBJEK, DAN OBJEK PPH Chindy Jihan Najiyah, Satria Budi, Yuliana, Dini Vientiany
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 5 (2024): SEPTEMBER
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to evaluate the impact of taxpayer awareness, tax activities, and motivation in paying taxes on total tax revenues. Even though income tax has great potential as a source of state revenue, its implementation is still limited in Indonesia. In contrast to many other countries where income tax is the backbone of tax revenues, in Indonesia, its potential has not been fully exploited. In the context of state economics and finance, loss of potential tax revenue or a decrease in tax revenue is known as tax leakage. Tax is imposed on various types of income such as fixed salaries, monthly pensions, temporary jobs, internships, potential employees, as well as MLM/direct selling distributors and similar activities, at rates determined based on Taxable Income (PKP). Income taxes can reduce incentives to invest if the amount of the tax reduces the profitability of the investment. In an income tax with proportional rates, the opportunity to make a profit or suffer a loss will be reduced equally. The results of the research show that tax sanctions and service quality from the tax authorities influence the level of taxpayer compliance, while taxpayer awareness does not have a significant impact on the level of compliance. Factors such as tax sanctions, taxpayer awareness, and the level of taxpayer compliance influence the amount of income tax revenue. However, the services provided by the tax authorities have not been proven to influence the amount of income tax revenue. Taxpayer compliance can act as a link between the services provided by the tax authorities and income tax revenues, but is unable to bridge the influence of tax sanctions and taxpayer awareness on income tax revenues.

Page 1 of 3 | Total Record : 21

 1   2   3 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 3 No. 3 (2025): In Press MEI Vol. 3 No. 2 (2025): In Press MARET Vol. 2 No. 6 (2024): NOVEMBER Vol. 2 No. 5 (2024): SEPTEMBER Vol. 2 No. 4 (2024): JULI Vol. 2 No. 3 (2024): MEI Vol. 2 No. 2 (2024): Maret Vol. 2 No. 1 (2024): Januari Vol. 1 No. 6 (2023): November Vol. 1 No. 5 (2023): September Vol. 1 No. 4 (2023): Juli Vol. 1 No. 3 (2023): MEI Vol. 1 No. 2 (2023): MARET Vol. 1 No. 1 (2023): JANUARI More Issue