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Andri Putra Kesmawan
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INDONESIA
Journal of Advances in Accounting, Economics, and Management
Published by Indonesian Journal Publisher
ISSN : -     EISSN : 30259835     DOI : https://doi.org/10.47134/aaem
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Advances in Accounting, Economics, and Management publishes original research that advances the frontiers of knowledge in accounting, economics, and management. The journals scope includes a wide range of topics, such as Accounting theory and practice Financial accounting and reporting Managerial accounting and control Economics theory and policy Economic growth and development Business strategy and management Marketing and operations management The journal welcomes submissions from a wide range of disciplines, including accounting, finance, economics, business administration, and management science. The journal is committed to publishing high quality research that is relevant to academics, practitioners, and policymakers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2024): December" : 10 Documents clear
Implementation of Public Sector Accounting in a Government Agency Masnia; Haliah; Nirwana
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.472

Abstract

Government Agencies are all government institutions with the function of carrying out tasks or functions of government administration in the operational environment, from those at the center to those in the regions, including commissions, agencies and councils that receive funding from the APBN or APBD. The demand for public transparency requires a system to create maximum good performance and accountability to make a government accessible from fraudulent acts detrimental to the state. Public sector accounting is an accounting system used by government institutions or public service institutions as a method or tool for accountability to the general public. This research aims to discover and understand the importance of implementing Public Sector Accounting in a government agency. This research uses a qualitative descriptive method. This research indicates that every government agency must implement public sector accounting because it can simplify and improve the quality of financial reporting.
Issues Of Effective Use of Human Resources In Risk Management and It’s General Techniques Xikmatullayevich, Kambarov Jamoliddin; Mahmudovna, Tashpulatova Munira
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.483

Abstract

Risks are related to how company hire, retain, and manage employees and other types of workers, as well as employee behavior. Human resource risk management is about contemplating likely scenarios and outcomes so organization can minimize precarious situations, have adequate solutions in place, and even prevent difficulties from ever occurring.
The Influence of Corporate Governance on Tax Avoidance and The Role of Independent Auditors in Vietnamese Firms Hung, Pham Huy
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.486

Abstract

This research addresses how corporate governance mechanisms influence tax avoidance in Vietnamese firms and the role of independent auditors in detecting or mitigating tax avoidance. The purpose of the research is to explore the relationship between corporate governance structures (e.g., independent boards, audit committees) and tax behavior, as well as to assess how auditors interact with these governance mechanisms to ensure tax compliance. A qualitative case study approach was used to analyze six companies from different sectors and governance models (2 state-owned enterprises; 2 family-owned private companies; and 2 publicly listed companies) through 18 interviews conducted between May 2024 and October 2024 with 3 key individuals from each company, including: Independent auditor; Company CEO; Manager or administrator, along with documentary analysis of financial statements and tax filings. The research found that firms with stronger governance (e.g., independent boards and active audit committees) are less likely to engage in tax avoidance, while weak governance structures often lead to more aggressive tax strategies. Independent auditors were more effective in well-governed firms, but faced ethical challenges in weaker ones. These findings are significant because they highlight the importance of strengthening governance frameworks and ensuring auditor independence to reduce tax avoidance and improve corporate transparency in Vietnam.
Redefining Management Accounting Systems : A Systematic Review of Recent Advances and Future Directions Ramadanty, Jesica; Putri, Mareta
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.487

Abstract

Management accounting systems (MAS) have evolved significantly over the past decades in response to dynamic business environments, technological innovations, and the increasing complexity of organizational structures. This article systematically reviews recent developments in MAS, identifying key trends, methodologies, and applications. Through an in-depth analysis of contemporary literature, we explore the transformation of traditional MAS and propose future directions for research and practice. The review focuses on integrating advanced analytics, the role of sustainability in decision-making, and the increasing importance of digital transformation in redefining MAS. Our findings suggest a paradigm shift towards more flexible, data-driven systems capable of supporting strategic decision-making in real time.
A Influence Live Shopping Shopee to Interest Public Purchase Eka Sri Mulyani; Ahmad Dzulfikri Budi Kusworo
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.491

Abstract

At this time the live shopping phenomenon has created a new dynamic in purchasing a product. products online. Where Live shopping Shopee is an online shopping system that allows sellers and buyers to interact directly and in real time through the live feature shopping Which available on application shopee. Objective researcher do research namely For analyze like what is the influence live shopping shopee on interest public purchasing. Method Quantitative is method study Which used researcher in research This, with using a sample of 60 people. In addition, the data collection method used is distribution of questionnaires or surveys via online media whatsapp. Data processing and testing The hypothesis was conducted using the SPSS Version 20 software program. Results of the Regression analysis Simple Linear shows that Shopee Live shopping has a significant influence towards the public's purchasing interest, which is 71.5%. Based on these results, it can be concluded that if live shopping experience increase so in a way automatic interest Public purchases will also increase. However, if live shopping experiences a decline then automatically the public's interest in buying will also decrease. Therefore, the final result study show that Live shopping on application Shopee can increase interest purchase public.
Profitability, Solvency, and Liquidity: A Comparison between Multinational and Domestic Companies in the Industrial Sector, IDX Prasetyo, Irwanto; Afara Ross Prawidya
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.495

Abstract

Multinational and domestic companies possess distinct operational characteristics and financial strategies, influenced by their access to global markets and ability to manage market risks. This study aims to analyze the differences in profitability (ROE), identify solvency differences (DER), and assess liquidity differences (CR) between multinational and domestic companies. Utilizing a quantitative descriptive approach and a comparative research type, the study samples were determined through purposive sampling methods. Secondary data were derived from the annual reports of multinational and domestic companies in the industrial sector listed on the Indonesia Stock Exchange (IDX) over a five-year period (2019–2023), totaling 40 research samples. Data analysis was conducted using the Independent Sample T-Test comparative test. The findings reveal significant differences in solvency and liquidity variables between multinational and domestic companies. The higher solvency and liquidity levels of multinational companies allow them to better manage risks and shocks in global markets. Conversely, domestic companies show lower solvency and liquidity levels due to limited access to global markets. Meanwhile, the profitability (ROE) variable does not show a significant difference, even though the profitability level of multinational companies tends to be higher than that of domestic companies.
Digital Transformation and Sustainable Local Tax System Practices in Emerging Market: A Qualitative Analysis Zulfiqar, Faisal Labib; Silvia, Tiffani; Abrori, Ali
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.510

Abstract

The Covid-19 pandemic has forced regional governments to adapt in providing services, including in terms of taxation. This study deals with the introduction of the electronic Notification of Tax Due of Land and Building Tax at the Unit X, one of the subnational tax office in Jakarta. In a bid to enhance the efficiency, effectiveness and convenience of the processes, and also promote eco-friendliness through paperless practice, the transition from paper-based processes to computerized ones was undertaken. Emphasizing on the electronic Notification of Tax Due system as per Governor Regulation No. 23 of 2021, the system enabled taxpayers to access tax documents as they were uploaded in the electronic platforms and this enhanced the reliability of the notifications while ease the burden of paperwork. The research employed interviews, observations and document analysis of the electronic Notification of Tax Due implementation and found that the emerging system improved the convenience of taxpayers through quick service delivery but also enhanced service quality in a green economy line with SDGs 12, 13 and 15. Nonetheless, the findings revealed a digital divide particularly among the seniors and the economically disadvantaged which calls for the integration of digital literacy policies targeting those groups. Nevertheless, the electronic Notification of Tax Due system stands as a testament the opportunities available in embracing technology in the provision of services, enhancement of sustainability and the involvement of the citizens in the management of a city.
The Influence Of Relationship Bonds, Trust And Service Quality On Customer Loyalty Through Commitment Variables At Rural Credit Banks In Central Jawa Zailani, Abdullah; -, Budiyanto; -, Djawoto
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.514

Abstract

Research This carried out at BPR Central Java with Population in study this is​ all over individual BPR customers, who use service banking from BPR above will alone; good savings, checking account and credit spread across 32 BPR offices located in Central Java. With amount sample as many as 320 respondents. Retrieval technique sample in study This use accidental sampling technique. Analysis technique in study This use technique analysis SEM with AMOS 5 (Analysis of Moment Structure) and SPSS version 20.0 program packages. From the results testing hypothesis show that Hypothesis First No significant, that bond connection  influential towards loyalty customers. This means that it is getting closer bond the relationship that occurs between Customer with company BPR banking, no always increase loyalty customers, The second hypothesis is significant, that trust has an effect on customer loyalty. The higher the level of customer trust does not necessarily have an implication on increasing the loyalty of BPR banking customers, The third hypothesis is significant, that service quality has an effect on customer loyalty. The better the quality of service to customers does not necessarily have an implication on increasing the loyalty of BPR banking customers, The fourth hypothesis is significant, that the relationship ties have an effect on Commitment. The closer the relationship ties between customers and BPR financial institutions have implications for increasing BPR banking Commitment, The fifth hypothesis is significant, that trust has an effect on Commitment. The higher the customer trust in BPR financial institutions has implications for increasing BPR banking Commitment, The sixth hypothesis is significant, that service quality has an effect on Commitment. The higher the customer trust in BPR financial institutions has implications for increasing BPR banking Commitment, The seventh hypothesis is significant, that commitment has an effect on customer loyalty. The higher the Commitment to BPR financial institutions has implications for increasing BPR banking customer loyalty, Hypothesis eighth significant, m proves that the commitment mediate in full bond influence connection towards loyalty Customer from the results of the Sobel test. Commitment mediate in a way full influence between bond connection to loyalty customers, meaning the interaction between the bonds connection with commitment will improve loyalty Customers , Hypothesis ninth significant , m proves that the commitment partially mediate the influence of trust towards loyalty Customer from the results of the Sobel test. Commitment mediate in a way partial influence between trust to loyalty customers, meaning the interaction between trust with commitment will improve loyalty Customers, Hypothesis tenth significant, m proves that the commitment partially mediate the influence of quality service towards loyalty Customer from the results of the Sobel test. Commitment mediate in a way partial influence between quality service to loyalty customers , meaning the interaction between quality service with commitment will improve loyalty customers.
Transformation of Marketing Strategy in Decision Making in the Era of Globalization: Case Analysis of PT.Indofood Sukses Makmur, Tbk Ardiansyah, Nisa; Aurellia, Raihana Zahra; Anatasya, Wahyu; Carolline P.S, Petra; Hidayat N, Rusdi; Kusumasari , Indah Respati
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.532

Abstract

Globalization and the development of digital technology have created both challenges and opportunities for multinational companies, including PT Indofood Sukses Makmur Tbk. This research aims to examine how Indofood implements an adaptive marketing strategy in the face of the challenges of globalization and accelerated digitalization. Using the literature study method, this research explores the key factors that contribute to the success of Indofood's marketing strategy. The findings show that Indofood's success is underpinned by the implementation of an integrated glocalization strategy, product innovation that meets the needs of the local market, utilization of digital technologies such as big data and e-commerce, and flexible and responsive human resource management. This strategic approach helps Indofood maintain its global competitiveness while still meeting the needs of domestic consumers. The study also highlights the importance of integrating global and local strategies, continuous innovation, and the company's ability to adapt to market changes. Through the case study of Indofood, this research offers conceptual guidance for manufacturing companies in Indonesia looking to develop marketing strategies in the digital age.
Beban Ganda: Analisis Kuantitatif Dampak Generasi Sandwich terhadap Pengeluaran Konsumsi dan Tabungan Rachmalia, Azzahra Yasmin
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.551

Abstract

Generasi sandwich, yang terjepit antara tanggung jawab mendukung orang tua dan anak, menghadapi tekanan finansial yang signifikan. Penelitian ini bertujuan menganalisis dampak peran generasi sandwich terhadap pola pengeluaran konsumsi dan tabungan menggunakan metode kuantitatif. Data yang digunakan berasal dari survei rumah tangga di Indonesia, mencakup variabel demografi, tingkat pendapatan, dan alokasi pengeluaran. Hasil analisis menunjukkan bahwa generasi sandwich cenderung meningkatkan pengeluaran untuk kebutuhan keluarga secara keseluruhan, tetapi mengurangi proporsi tabungan dibandingkan rumah tangga non-sandwich. Temuan ini menggarisbawahi pentingnya kebijakan yang mendukung kesejahteraan generasi sandwich melalui edukasi keuangan dan insentif tabungan. Studi ini memberikan wawasan penting bagi pembuat kebijakan dan masyarakat dalam memahami implikasi sosial-ekonomi dari fenomena generasi sandwich.

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