JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi, Manajemen, Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Kategori Ilmu Ekonomi , Manajemen, Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia. Ekonomi: Ekonomi Publik, Ekonomi Internasional, Perbankan dan Lembaga Keuangan Ekonomi Pembangunan, Ekonomi Moneter, Ekonomi Keuangan. Manajemen bisnis dan perbankan: Manajemen keuangan dan kekayaan, Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Strategis, Operasi, Kewirausahaan, Etika Perbankan, Operasi dan Manajemen Perbankan. Akuntansi: Akuntansi Sektor Publik, Perpajakan, Akuntansi Keuangan, Akuntansi Manajemen, Auditing, dan Sistem Informasi Akuntansi. Jurnal ini terbit 1 tahun 6 kali (Januari, Maret, Mei, Juli, September, November)
Articles
21 Documents
Search results for
, issue
"Vol. 1 No. 3 (2024): September"
:
21 Documents
clear
<![CDATA[Pengaruh Pendapatan, Biaya Operasional dan Biaya Distribusi Terhadap Laba Bersih Pada PT. Panca Selaras Medika Periode 2018-2023 ]]>
<![CDATA[Fitriyani Fitriyani]]>;
<![CDATA[Muhammad Hasan Ma’ruf]]>;
<![CDATA[Sri Laksmi Pardanawati]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61722/jemba.v1i3.437
<![CDATA[Abstract. This research aims to determine the effect of income, operational costs and distribution costs on net profit at PT. Panca Selaras Medika for the 2018-2023 period. The population in this research is income statement of PT. Panca Selaras Medika for the 2018-2023 period and after sampling using the saturated sampling method, data on income, operational costs and distribution costs were obtained for 72 months. This type of research is quantitative with the data source used is secondary data seen from the monthly income statement. The data analysis method used is multiple linear regression which consists of descriptive statistical analysis, classic assumption tests, and hypothesis testing using multiple linear regression analysis, F test, t test, and test coefficient of determination. The research results show that income and distribution costs have a positive and significant effect on net profit, while operational costs have a negative and significant effect on net profit.Key word : distribution cost, operational costs, net profit, income]]>
<![CDATA[Peran Income Audit Guna Meningkatkan Akurasi Pencatatan dan Pelaporan Pendapatan di Vasa Hotel Surabaya ]]>
<![CDATA[Mario Ferdinandus Tele]]>;
<![CDATA[Condro Widodo]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61722/jemba.v1i3.441
<![CDATA[The role of revenue audit in improving the accuracy of revenue recording and reporting is critical to ensuring the integrity of financial information at Vasa Hotel Surabaya. Through a systematic analysis of the hotel's revenue audit activities, this study explores how comprehensive training for the audit team, implementation of strong internal controls, and efficient revenue verification significantly contribute to the accuracy of financial data. This approach not only supports a more informed and data-driven management decision-making process, but also facilitates transparency and accountability in hotel operations. The implementation of the strategy showed an improvement in accurate financial reporting, which was the result of cross-verification, regular audits, and evaluation of revenue-related processes, resulting in more reliable financial statements and improved hotel operational performance. This research underscores the importance of effective revenue auditing as a vital tool to sharpen financial integrity and business sustainability in the hospitality industry.]]>
<![CDATA[Digitalisasi Sistem Administrasi Perpajakan: Pendekatan TAM (Technology Acceptance Model) ]]>
<![CDATA[Nurul Ainun Nafisah]]>;
<![CDATA[Ulfa Puspa Wanti Widodo]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61722/jemba.v1i3.442
<![CDATA[The aim of this research is to find out about the digitalization of the tax administration system using e-bupot seen from several aspects of the TAM (Technology Acceptance Model) approach at PT.X Gresik.The research method used is descriptive qualitative research.The data in this research was obtained by interviews with users and through literature studies.The results of this research show that based on the TAM theory which is seen from the aspects of convenience,usability, attitude of use, tendency to use,and actual conditions of use, the existence of the e-bupot application is felt to be quite easy and helpful for users in completing their work such as making proof of withholding, posting and tax reporting. Despite the usefulness that users feel in using the e-bupot, in fact there are still problems that often occur,such as delays in the posting process,so there is a need to improve the management of the e-bupot system.]]>
<![CDATA[KEPATUHAN PT.GIRI PALMA DALAM MEMENUHI WAJIB PAJAK ]]>
<![CDATA[Muhammad Rayhan Maulidan]]>;
<![CDATA[Indrawati Yuhertiana]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61722/jemba.v1i3.443
<![CDATA[This study examines tax compliance at PT. Karya Giri Palma Furniture, one of the leading manufacturing companies in Indonesia, concerning tax regulations. Employing a qualitative descriptive approach, the study explores management understanding of tax regulations, tax reporting systems, and factors influencing tax compliance levels within the company. Findings indicate that factors such as business profile, industry dynamics, and psychological factors play crucial roles in taxpayer compliance behavior.]]>
<![CDATA[ANALISIS STRATEGI PEMASARAN DALAM KEPUASAN PELANGGAN DI PT BORWITA CITRA PRIMA ]]>
<![CDATA[Azzah Arrafi]]>;
<![CDATA[Indrawati Yuhertiana]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61722/jemba.v1i3.444
<![CDATA[This research aims to analyze the marketing strategies implemented by PT Borwita Citra Prima in attracting and retaining customers. The research method used is qualitative descriptive analysis research, which integrates data from literature, customer surveys, and interviews with company management. The concept of consumer satisfaction is the main focus, describing how satisfaction affects customer loyalty in long-term relationships. Borwita Citra Prima, through developing innovative and customer-oriented marketing strategies, has expanded its business from distribution of consumer products to logistics services. Marketing strategy analysis highlights the importance of using the right marketing mix, such as product, price, promotion, and distribution, to meet target market needs. A customer-focused marketing approach is key in maintaining Borwita Citra Prima's position as a leader in the distribution industry, facing dynamic market challenges.]]>
<![CDATA[UKURAN PERUSAHAAN DALAM MEMODERASI PENGARUH PROFITABILITAS DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SUB SEKTOR BARANG PERINDUSTRIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 ]]>
<![CDATA[Riyan Hidayat]]>;
<![CDATA[Dini Martinda Lestari]]>;
<![CDATA[Raden Irna Afriani]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61722/jemba.v1i3.448
<![CDATA[The absence of taxes would threaten the government's efforts to maintain state revenues, which are strictly regulated to ensure stability. Without taxes, the government hardly to expanse the essential programs for society. This research examines the moderating of company size which profitability and capital intensity on tax avoidance in industrial goods sub-sector companies listed on the Indonesian Stock Exchange from 2019 to 2023. The method used quantitative research, uses secondary data from 40 companies. Used purposive sampling with 9 companies were selected as samples. Analysis conducted using multiple linear regression and Moderated Regression Analysis (MRA). The research shows a significance (sig) value for profitability 0.775, for capital intensity a sig value 0.001, for the interaction of profitability and company size a sig value 0.681, and for the interaction of capital intensity and company size a sig value 0.001.The results of the multiple linear regression analysis indicate that profitability does not effect tax avoidance, while capital intensity does influence tax avoidance. Moderated regression analysis using the MRA approach shows that company size strengthens the relationship between inventory intensity and tax avoidance. Furthermore, company size also strengthens the relationship between capital intensity and tax avoidance.]]>
<![CDATA[PENGARUH KEBIJAKAN HUTANG, PROFITABILITAS DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN (Studi pada Sektor Properti, Real Estate dan Kontruksi Bangunan yang Terdaftar di Bursa Efek Indonesia periode 2020-2023) ]]>
<![CDATA[Arniyawati Adinda Nur Aini]]>;
<![CDATA[Ismunawan Ismunawan]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61722/jemba.v1i3.456
<![CDATA[The purpose of this study is to determine the impact of debt, profitability, and liquidity one quity dividend policy in 2020-2023.This type of study uses quantitative data in the form of corporate financial reports. The population of this study is 80 companies in the real estate, property ,and building and construction sectors in 2020-2023 that are liste don the Indonesia Stock Exchange, i.e., a total sample size of 18 companies. The data sources used in this study are financial statements in the form of balance sheets, incomestatements, statements of changes in equity, cash flow statements, and reports on notes to financial statements. The results indicate that the debt/equityratio (DER) has appositive and significant effect to fincreasing dividend policy. Profitability / Returnonassets (ROA) has appositive and significant effect of increasing dividend policy. Liquidity / Current Ratio (CR) has a significant positive effect on dividend policy.]]>
<![CDATA[PENGARUH CAPITAL INTENSITY, MANAJEMEN LABA, SALES GROWTH, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK ]]>
<![CDATA[Iftitah Rahmi]]>;
<![CDATA[Desi Handayani]]>;
<![CDATA[Randy Heriyanto]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61722/jemba.v1i3.457
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh intensitas modal, manajemen laba, pertumbuhan penjualan, dan kepemilikan institusional terhadap agresivitas pajak. Data sekunder yang diperoleh dari laporan keuangan tahunan digunakan dalam penelitian ini. Perusahaan sektor consumen non-cyclical yang terdaftar di Bursa Efek Indonesia dari tahun 2020 hingga 2023 adalah populasi dan sampel penelitian ini. Penelitian ini menggunakan purposive sampling. Hipotesisnya diuji dengan regresi berganda menggunakan SPSS versi 29. Hasil penelitian ini menunjukkan bahwa intensitas modal berpengaruh positif terhadap agresivitas pajak; manajemen laba berpengaruh negatif terhadap agresivitas pajak; pertumbuhan penjualan tidak berpengaruh terhadap agresivitas pajak; dan kepemilikan institusional berpengaruh positif terhadap agresivitas pajak.]]>
<![CDATA[ANALISIS KEPATUHAN DAN AKUNTABILITAS ATAS LAPORAN PEMBERI SUMBANGAN DANA KAMPANYE (LPSDK) PADA PARTAI POLITIK KPU PROVINSI SULAWESI ]]>
<![CDATA[Meivia Permata, Yastika Maulidiya]]>;
<![CDATA[Wilasittha, Acynthia Ayu]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61722/jemba.v1i3.458
<![CDATA[Campaign activities have funds that are used to fulfill whatever is needed at the time the activity takes place. The funds obtained come from political parties, legislative candidates, as well as donations from other parties that are legal in accordance with established laws. The aim of this research is to determine the level of compliance and accountability for donations obtained by political party election participants by ensuring donation regulations, reporting donations, and monitoring and auditing campaign fund donations. The research was conducted at the Public Accounting Firm (KAP) which focused on one of the political parties in the North Sulawesi KPU. Thus, the research method used is qualitative descriptive research which will explain the compliance of political party election participants in reporting donations received and disbursed, by examining supporting documents for reporting campaign fund donations and recalculating campaign fund donations. Compliance and accountability for campaign fund donations from the three districts in the North Sulawesi KPU are still considered lacking. This is due to compliance indicators that have not been met by one of the districts, related to the date and time of the Campaign Fund Contribution Report (LPSDK) submitted to the KPU. As a result of this delay, the KPU did not provide a receipt as proof that the district had submitted campaign fund donations in accordance with applicable regulations. So, there needs to be improvements for political parties to set stricter internal schedules for collecting and reporting campaign funds.]]>
<![CDATA[Pengaruh Beban Pajak, Profitabilitas, dan Perencanaan Pajak terhadap Manajemen Laba ]]>
<![CDATA[Yesi Permata Sari]]>;
<![CDATA[Desi Handayani]]>;
<![CDATA[Dedy Djefris]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.61722/jemba.v1i3.459
<![CDATA[Earnings management is management's effort to increase or decrease company profits by choosing accounting policies that can be used. This study aims to examine and analyze the effect of deferred tax expense, current tax expense, profitability and tax planning on earnings management. The population in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX). The sampling technique was carried out by purposive sampling. Data is processed using the SPSS v.26 application. The results show that partially deferred tax expense has a negative effect on earnings management, current tax burden has a positive effect on earnings management, profitability has no leffect on earnings management and tax planning has a positive effect on earnings management. Simultaneously deferred tax expense, current tax burden, profitability and tax planning affect earnings management.]]>
