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Ascaryan Rafinda
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PT Insains Scientific Publication Jl Banowati no 4a, Jatiwinangun, Purwokerto, Kab. Banyumas, Jawa Tengah 53113
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INDONESIA
Business, Accounting and Management Journal
ISSN : -     EISSN : 30315573     DOI : -
The Business, Accounting and Management Journal (BAMJ) has the mission to distribute, in the academic national and international environment, the results of scientific research from researcher and collaborators by publishing studies of high theoretical and applied science. The area of research covers business, accounting and management articles but also interdisciplinary working papers as well as empirical studies and case studies.
Articles 19 Documents
DAMPAK PEMUTIHAN PAJAK, DIGITALISASI, SOSIALISASI, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK KENDARAAN BERMOTOR (PKB) BANYUMAS, JAWA TENGAH Firdaus, Abidah Fajar; Mustafa, Rasyid Mei
Business, Accounting and Management Journal Vol. 1 No. 02 (2023): Business, Accounting and Management Journal
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This research was conducted to determine the impact of implementing Banyumas Government policies in increasing compliance with paying motor vehicle taxes after the COVID-19 pandemic. The policies influencing compliance will be analyzed further by achieving targets previously set as a benchmark for policy success. Policies deemed successful will be continued for the next period. The research concluded that (1) Tax bleaching has an effect on increasing compliance with paying motor vehicle tax, (2) Tax digitalization has no effect on compliance with paying motor vehicle tax, (3) Tax socialization has an effect on increasing compliance with paying motor vehicle tax, (4) Awareness Taxpayers do not influence compliance with paying motor vehicle taxes. The government's policy to increase motor vehicle tax revenue can be continued with tax bleaching programs and tax socialization with social media, which have proven to be quite effective in increasing motor vehicle tax revenue and compliance in Banyumas, Jawa Tengah.
Analisis Sistem Informasi Akuntansi Pendapatan Pada Rumah Sakit Columbia Asia Aksara Pratama, Yhosef; Samaloisa, Nisa Darwani
Business, Accounting and Management Journal Vol. 2 No. 01 (2024): Business, Accounting and Management Journal
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Rumah Sakit Columbia Asia Aksara merupakan bagian dari jaringan Rumah Sakit Columbia Asia Indonesia yang dirancang untuk memberikan layanan kesehatan berkualitas kepada masyarakat setempat. Rumah Sakit Columbia Asia Aksara dilengkapi dengan fasilitas yang modern untuk memberikan berbagai layanan medis dan layanan 24 jam dokter spesialis yang profesional medis terlatih. Rumah Sakit Columbia Asia Aksara berkomitmen menyediakan layanan kesehatan yang inovatif dan unggul bagi para pasiennya dengan harapan untuk memberikan layanan Paripurna kepada masyarakat. Maksud dari penelitian ini adalah untuk memperoleh gambaran secara menyeluruh mengenai sistem penerimaan kas pada rumah sakit columbia asia aksara. Serta mengetahui efektivitas sistem informasi akuntansi pendapatan pada Rumah sakit columbia asia aksara. Metode pengumpulan data menggunakan observasi, wawancara, dan dokumentasi. Teknik analisis data yang digunakan teknik analisis deskriptif kualitatif yaitu dengan cara mendeskripsikan sistem informasi akuntansi pendapatan pada rumah sakit columbia asia aksara. Hasil dari penelitian disimpulkan bahwa sistem informasi akuntansi di rumah sakit columbia asia aksara sudah memadai dan berperan efektiv dan efisien dalam meningkatkan pengendalian internal pada pendapatan, namun perlu memperhatikan penilaian risiko dan pengewasan dengan membentuk tim auditor.
Perancangan Aplikasi Sistem Informasi Kartu Stok di Gudang PT Autochem Industry Cabang Cirebon Menggunakan Microsoft Access 2016 Mumtaza Affrida
Business, Accounting and Management Journal Vol. 2 No. 01 (2024): Business, Accounting and Management Journal
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PT Autochem Industry adalah sebuah industri chemical manufaktur yang memproduksi cairan untuk kendaraan bermotor. Walaupun sudah memiliki sistem yang terintegrasi, tetapi bagian Gudang belum diberikan akses sistem yang terkomputerisasi melalui sistem informasi kartu stok. Sehingga memiliki beberapa masalah seperti kehilangan kartus stok, salah input pada kartu stok, petugas gudang lupa mencatat, dan penyimpanan yang kurang aman. Tujuan dari penelitian ini adalah untuk menghasilkan sebuah aplikasi database sederhana untuk menyimpan semua record surat jalan barang masuk dan keluar dengan bantuan Microsoft Access 2016 dan metode SDLC yang terdiri dari planning, analysing, design, dan implementating. Dengan adanya aplikasi sederhana ini diharapkan petugas gudang PT Autochem Industry dapat melihat stok akhir yang lebih akurat.
Analisis Tingkat Kesehatan BUMN dari Aspek keuangan Berdasarkan Keputusan Menteri BUMN Nomor: KEP-100/MBU/2002 (Studi Kasus pada PT Telkom Indonesia (Persero) Tbk Periode 2019-2023) Putri, Annisa Adinda
Business, Accounting and Management Journal Vol. 2 No. 01 (2024): Business, Accounting and Management Journal
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Penelitian ini bertujuan untuk mengetahui Tingkat Kesehatan PT Telkom Indonesia (Persero) Tbk. serta trend Tingkat Kesehatan PT Telkom Indonesia (Persero) Tbk. selama periode 2019-2023 dilihat dari aspek keuangan berdasarkan Surat Keputusan Menteri BUMN Nomor: KEP-100/MBU/200. Aspek keuangan memeiliki beberapa indikator yang digunakan untuk menilai Tingkat Kesehatan BUMN, yaitu Imbalan Investasi (ROI), Imbalan kepada pemegang saham (ROE), Rasio Lancar, Rasio Kas, Perputaran Total Aset, Perputaran Persediaan, Collection Periods, dan Rasio Modal terhadap Total Aktiva. Hasil penilaian menunjukkan Tingkat Kesehatan PT Telkom Indonesia (Persero) Tbk. berdasarkan aspek keuangan selama periode 2019-2023 mendapat predikat SEHAT pada kategori AA dengan interval nilai 80 < TS <= 95. Trend yang dihasilkan cenderung meningkat, tetapi terjadi sedikit penurunan di tahun 2020 karena adanya penurunan rasio TATO dari 62% menjadi 56%, sehingga skor yang diperoleh menurun 0,5. Kemudian naik kembali di 2021 dan stabil sampai tahun 2023 dengan total skor 87,14.
Analisis Pengelolaan Keuangan dalam Mewujudkan Kesejahteraan Masyarakat (Studi Kasus : Desa Panyadap Kecamatan Solokan Jeruk Kabupaten Bandung) Eksta Tiara Rizki
Business, Accounting and Management Journal Vol. 2 No. 01 (2024): Business, Accounting and Management Journal
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Desa Panyadap merupakan Desa yang berada di Kecamatan Solokan Jeruk Kabupaten Bandung yang terdiri dari 18 RW (Rukun Warga) dengan jumlah penduduk sekitar 13.463 orang. Pengelolaan keuangan dari desa ini diperoleh dari beberapa sumber dana yang berasal dari pemerintah seperti Dana desa, Bangub, ADPD, PAD, Retribusi, selain itu berasal dari Bumdes yang dikelola oleh Desa Panyadap dalam beberapa program yang sudah terealisasikan. Adapun tujuan dari artikel ini untuk menganalisis lebih dalam terkait pengelolaan keuangan yang dikelola oleh Desa Panyadap dengan beberapa program yang ada di Desa Panyadap. Sehingga diperoleh hasil penelitian beberapa program seperti pomigo, umkm, biaya sewa parkir, biaya sewa lapangan dan biaya sewa motor listrik. Dapat disimpulkan melalui artikel ini pengelolaan dana Desa Panyadap sudah tepat terealisasi dengan baik.
HARNESSING ARTIFICIAL INTELLIGENCE IN MODERN MARKETING: STRATEGIES, BENEFITS, AND CHALLENGES Zangana, Hewa; Omar , Marwan; Ali , Natheer Yaseen
Business, Accounting and Management Journal Vol. 2 No. 02 (2024): Business, Accounting and Management Journal
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In recent years, integrating Artificial Intelligence (AI) into marketing strategies has revolutionized the industry, providing businesses with unprecedented tools to analyze consumer behavior, personalize customer experiences, and optimize campaign performance. This paper explores the multifaceted impact of AI on modern marketing, highlighting key strategies businesses employ, the benefits realized through enhanced data analytics, automation, and customer engagement, as well as the challenges and ethical considerations accompanying AI adoption. By examining current trends and case studies, this study aims to provide a comprehensive understanding of how AI shapes the future of marketing, offering insights into best practices and potential pitfalls for marketers navigating this rapidly evolving landscape.
ANALISIS MANAJEMEN RANTAI PASOK (SUPPLY CHAIN MANAGEMENT) SAYURAN DI KAMPUNG 6 UNTUK MENINGKATKAN KESEJAHTERAAN PETANI -, Nurhaliza; Hidayat, Nurul; Armanita, Nabila; Asnawia
Business, Accounting and Management Journal Vol. 2 No. 02 (2024): Business, Accounting and Management Journal
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This research analyzes the supply chain management (SCM) of vegetables in Kampung 6 to improve farmers' welfare. SCM plays an important role in ensuring the efficiency of the vegetable distribution flow from farmers to consumers, especially considering that vegetables are perishable commodities. The research used qualitative methods with observation, interview, and documentation techniques. Data was analyzed inductively to find patterns and relationships in the distribution flow. The results showed that limited coordination and lack of technology caused inefficiencies in the supply chain, such as distribution delays and increased operational costs. The implementation of SCM with the support of information technology has the potential to improve operational efficiency, maintain product quality, and increase farmers' bargaining power. Recommendations for this study include improving coordination between supply chain actors and utilizing technology for better distribution management, which in turn is expected to improve the welfare of farmers in Kampung 6.
ANALISIS PENGUNGKAPAN LAPORAN KEBERLANJUTAN PT BANK NEGARA INDONESIA (Persero), Tbk. TAHUN 2023 BERLANDASKAN STANDAR GRI TAHUN 2021 Mubaroq, Afiq Chamim; Pramuka, Bambang Agus
Business, Accounting and Management Journal Vol. 2 No. 02 (2024): Business, Accounting and Management Journal
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Sustainability reports are a form of company commitment to implementing sustainability in their company. Various sustainability concepts and theories inspired the birth of sustainability. GRI is a guide for companies to report their activities related to social, economic and environmental matters. This research uses descriptive methods to explain the history, philosophy and implementation of GRI in sustainability reports. The sample used in the research is the sustainability report of PT Bank Negara Indonesia (Persero), Tbk in 2023. The research results explain the philosophy of financial reporting based on transparency, trustworthiness, relevance, comparability and integrity. Meanwhile, the philosophy of sustainability reporting is based on transparency, stakeholder involvement, consistency, innovation and continuous improvement. According to the Koran and hadith, the philosophy of sustainability reporting can be found in concepts that emphasize the importance of social justice, environmental responsibility and general welfare. In 2023, BNI has fulfilled 89.3% of all points in the 2021 GRI. In addition, BNI has also fulfilled the pentuple bottom line aspects, namely profit, people, planet, prophet and phenotechnology.
SPENDING HABITS OF GEN Z: HOW FINANCIAL LITERACY, LIFESTYLE, AND SELF-CONTROL SHAPE CONSUMER BEHAVIOR IN YOGYAKARTA Aliza, Nur; Wahyuningsih, Tri Harsini; Rafinda, Ascariena
Business, Accounting and Management Journal Vol. 3 No. 01 (2025)
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This study aims to analyze the influence of financial literacy, lifestyle, and self-control on the consumptive behavior of Generation Z in the Special Region of Yogyakarta. A quantitative approach was used, with data collected through an online questionnaire. The respondents consisted of 100 Generation Z individuals residing in the Special Region of Yogyakarta. The data collected were analyzed using multiple linear regression. The results showed that financial literacy has a significant positive effect on consumptive behavior, lifestyle has a significant positive effect on consumptive behavior, while self-control has a significant negative effect on consumptive behavior. The coefficient of determination of 71.6% indicates that these three variables collectively influence the consumptive behavior of Generation Z, while the remaining 28.4% is attributed to other variables not included in this study.

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