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Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE)
Published by Pusat Riset dan Inovasi Nasional
ISSN : 28287487     EISSN : 28287495     DOI : https://doi.org/10.55606/jurrie.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Rumpun Ilmu Ekonomi adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Pusat riset dan Inovasi Nasional, Universitas Sains dan Teknologi Komputer. Jurnal ini adalah jurnal Riset Rumpun Ilmu Ekonomi yang bersifat peer-review dan terbuka. Bidang kajian dalam jurnal ini termasuk sub rumpun Ilmu Ekonomi dan Ilmu Manajemen. Jurnal Riset Rumpun Ilmu Ekonomi menerima artikel dalam bahasa Inggris dan bahasa Indonesia dan diterbitkan 2 kali setahun: April dan Oktober
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 173 Documents
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Optimalisasi Top Schedule dalam Audit: Strategi Penyusunan yang Efektif Zefania, Anggy; Habibie , Samas Adimisa Mishbah
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6140

Abstract

The Top Schedule plays a vital role in the audit process by summarizing the accounts being examined. Despite its importance, the preparation of this document is often hindered by human errors and psychological pressures faced by auditors, such as tight deadlines and fatigue. These challenges can result in inaccurate analysis and delays in audit completion. This study explores the implementation of standardized templates as a strategic approach to enhance the accuracy and consistency of Top Schedule preparation. A consistent format allows auditors to perform their tasks more methodically, thereby minimizing errors in documentation. Furthermore, the research examines how psychological factors influence auditors' attention to detail and how the use of templates can help alleviate these effects. Utilizing a literature review method, this study evaluates the effectiveness of standardized templates. The findings suggest that adopting such templates can significantly reduce human error, improve the efficiency of audit documentation, and streamline the overall audit process.
Analisis Penerapan Prosedur Audit Akun Kas pada Organisasi Nirlaba Yayasan Pendidikan oleh KAP Djoko Soerjadi Muhammad Syaiful Anwar; Wijaya, R. Muh Syah Arief Atmaja
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6141

Abstract

This study aims to analyze the implementation of audit procedures on the cash account in nonprofit organizations, specifically in the P Educational Foundation, conducted by the Public ccounting Firm Djoko Soerjadi. The research employs a qualitative approach with the P Educational Foundation as the object of study. Primary data were obtained through direct observation during the audit process. The resulty indicate that the applied audit procedures include the determination of materiality levels, preparation of audit working papers, reconciliation of cash balances between financial statements and the general ledger, examination of bank statements, and the sending of bank confirmation letters. All cash audit procedures were carried out systematically and in accordance with applicable auditing standars in Indoensia. Theses findings suggest that the audit procedures performed by the Public Accounting Firm Djoko Soerjadi were conducted professionally and contributed to ensuring the transparency and accountability of the P Educational Foundation’s financial statements.
Analisis Implementasi Prosedur Akuntansi Kas Kecil dalam Operasional Harian PT XYZ Nanda Kannisa Fatimah Azzahrah; Erna Sulistyowati
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6155

Abstract

Asset management, especially cash, is important for the development of the company, one way that companies control cash out, especially for those with relatively small amounts to be paid regularly, can be done by forming petty cash. The purpose of this study is to analysis the petty cash procedure at PT XYZ to find out how the petty cash recording system at PT XYZ and what supporting documents are used to recognize petty cash expenditures. The research was conducted using a Qualitative Case Study approach. The results of the analysis show that the petty cash procedure at PT XYZ has been running quite well in controlling the company's operational expenses, especially for expenses with a relatively small nominal, Petty cash expenditures at PT XYZ use the fluctuation method in recording petty cash.
Analisis Sistem Pengendalian Internal pada Penerimaan Kas dan Verifikasi Invoice pada Hotel XYZ Salsabila, Devana; Islamudin, Ardhi
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6157

Abstract

Cash receipts represent one of the essential components for the hospitality industry. Hotels generate revenue primarily through room rentals, the use of available facilities, as well as the sale of food and beverages provided in their in-house restaurants. This study aims to understand how the internal control system is implemented in managing cash receipts and verifying invoices at Hotel XYZ. This research adopts a qualitative method with a descriptive analytical approach. The descriptive analysis in this study involves presenting data in the form of verbal descriptions, images, or graphics. Based on the analysis using the COSO framework, the results indicate that elements such as the control environment and control activities have been implemented effectively and optimally. However, the analysis also reveals that the risk assessment component within the cash receipt process has not yet been fully optimized, indicating a need for additional training and improvement in that area.
Pengaruh Penggunaan Multi-Platform Akuntansi terhadap Ketepatan Waktu dan Akurasi Pelaporan Keuangan: Studi pada Perusahaan PT XYZ Rachman, Daud Sofyan; Sulisyowati, Erna
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6160

Abstract

This study aims to analyze the effect of using multi-platform accounting on the timeliness and accuracy of financial reporting at PT XYZ, a service company engaged in the distribution of cement. In carrying out its operations, this company uses three different types of accounting applications in the financial recording process, namely Microsoft Excel, Accurate and Semenku. This study uses a descriptive qualitative research method and data collection through observation. The results of the study indicate that the use of multiple platforms simultaneously can cause data inconsistencies and slow down the financial reporting process, but on the other hand it also provides flexibility in recording transactions. Therefore, system integration or evaluation of platform use is needed to improve the efficiency and accuracy of financial reporting.
Penerapan Perencanaan Pajak Pertambahan Nilai Sebagai Bentuk Efisiensi Pajak Pada Klien KJA XYZ Yuniar, Vidya Dwi; Suryaningrum, Diah Hari
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6165

Abstract

This research examines the implementation of tax planning for Value Added Tax (VAT) at the XYZ Accounting Firm (KJA) to enhance tax efficiency. In Indonesia, the self-assessment tax system requires taxpayers to calculate and report their own taxes, prompting businesses to seek strategies to minimize tax burdens and maximize profits. VAT, as a consumption-based tax, represents a significant source of government revenue. KJA XYZ supports its clients in VAT planning through measures such as utilizing automated Excel tools and providing education on tax regulations. Despite these efforts, challenges such as invoice data discrepancies have been identified. To address these issues, it is recommended that KJA XYZ further develop its automation systems and enhance communication with clients. The findings of this study indicate that effective VAT planning contributes positively to clients’ tax efficiency.
Efisiensi Pembuatan Faktur Pajak dan Pelaporan SPT Masa PPN Antara DJP Online dan Coretax di CV XYZ Pramesti, Vella Angelia; Vizandra, Ellyzabeth Putri
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6166

Abstract

This study aims to analyze the efficiency of issuing tax invoices and reporting Value Added Tax (VAT) Periodic Tax Returns (SPT Masa PPN) by comparing the DJP Online system and the Coretax Administration System at CV XYZ. The research focuses on comparing the reporting process before and after the use of the Coretax digital system, as well as evaluating its direct impact on the efficiency of VAT reporting for Taxable Entrepreneurs (PKP). A descriptive qualitative method was used, with data collected through observation and documentation. The results show that prior to using Coretax, tax reporting was conducted through two separate applications, e-Faktur and e-SPT, which led to inefficiencies, input errors, and longer processing times. After the implementation of Coretax, the reporting process became more integrated, automated, and time-efficient. The system also supports digital document archiving and offers automatic validation and notifications, thereby reducing the risk of delays and reporting errors. Although technical issues such as internet dependency, system errors, and user adaptation remain, Coretax overall has a positive impact on improving tax administration efficiency and compliance at CV XYZ.
Peran Coretax Sebagai Inovasi Digital Pelaporan Pajak SPT Masa PPh 21 Anggraeni, Nia; Susilowati, Endah
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6167

Abstract

This study aims to examine the role of Coretax as a digital innovation in reporting the Periodic Tax Return (SPT Masa) for Income Tax Article 21 (PPh 21), which has been nationally implemented since 2025. Coretax is an integrated tax administration system developed by the Directorate General of Taxes to combine the processes of electronic withholding tax slip (e-Bupot) creation, tax return reporting, and tax payment into one efficient and accurate online platform. The system simplifies reporting procedures, accelerates administrative processes, and enhances taxpayer compliance through real-time data integration and automatic validation. However, the implementation of Coretax faces challenges such as technical issues, intensive training needs for staff at Tax Service Offices, and limited digital literacy among taxpayers, especially micro, small, and medium enterprises (MSMEs). This study provides an overview of Coretax’s contribution to supporting the digital transformation of Indonesia’s tax system while identifying obstacles that must be addressed to ensure optimal system performance.
Evaluasi Penyusunan Laporan Keuangan Yayasan Menggunakan Microsoft Excel Otomatis Sesuai ISAK 335: Studi Kasus pada KJA XYZ Tabina Aulia Catur Aryanto; Diah Hari Suryaningrum
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6178

Abstract

The purpose of this study is to evaluate the preparation of foundation financial statements by KJA XYZ using automatic Microsoft Excel and assess its compliance with ISAK 335. This research employs a qualitative descriptive approach, utilizing observation, interviews, and documentation as data collection techniques. The analysis was carried out descriptively, by presenting the results of data management in narrative form. The results of the study indicate that the preparation of foundation financial statements by KJA XYZ using Microsoft Excel is in accordance with ISAK 335, which includes financial position statements, comprehensive income statements, net asset change statements, cash flow statements, and notes to the financial statements. The use of Microsoft Excel has been proven to simplify and increase the accuracy of recording.
Implementasi Sistem Coretax: Studi pada Klien KJA AW&L Ferina Octaviana Sari Oding; Diah Hari Suryaningrum
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6207

Abstract

The implementation of Coretax on taxpayers (clients) is able to provide an overview of how this application works and affects the taxpayer's compliance. This research aims to analyze the impact of Coretax application implementation on taxpayer compliance in AW&L Accounting Service Office (KJA) clients. The approach used in this research is descriptive qualitative. Collection of research data through literature studies, interviews and direct observations. Research results show that Coretax is able to simplify the tax reporting process through automation features, data integration, and comprehensive usage guidelines. The implementation of Coretax has a positive impact on taxpayer compliance. The obstacles found in the implementation of Coretax include low technology literacy, the need to provide additional education and training in the use of Coretax, and there are technical problems in the Coretax access system due to poor optimal signals. The improvement of the Coretax system by the Directorate General of Taxes is always updated in order to improve the tax administration system in Indonesia.

Page 16 of 18 | Total Record : 173

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