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Contact Name
Muhamad Sidik
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mgcn.sidik@gmail.com
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+6289671418611
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office@kampusakademik.my.id
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jl.kidalem kudu baru rt 1 rw 6 genuk semarang
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INDONESIA
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
ISSN : 30476232     EISSN : 30476240     DOI : https://doi.org/10.61722/jemba.v1i2.45
Core Subject : Economy, Science,
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 3 Documents
Search results for , issue "Vol. 1 No. 4 (2024): November" : 3 Documents clear
PENGARUH OPERATING CAPACITY, SALES GROWTH, DAN CASH FLOW TERHADAP FINANCIAL DISTRESS Tinambunan, Ave Lamria; Ave Lamria Tinambunan
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 4 (2024): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i4.423

Abstract

This study aims to determine the effect of Operating Capacity, Sales Growth, and Cash Flow simultaneously affect Financial Distress. The object of this research is a Property and Real Estate Company listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The research method used is a quantitative method with sample selection using purposive sampling. The population used in this study is Property and Real Estate Companies listed on the IDX per 2018-2022 which amounted to 62 companies. The total sample in this study became 11 out of 62 companies that met the sample selection criteria. The data used are secondary data obtained from IDX, the Indonesia Stock Exchange website and the company's official website in the form of an annual report using the panel data regression analysis method. The data studied will be processed using Eviews version 12. Based on the tested results show that Operating Capacity, Sales Growth, and Cash Flow simultaneously affects Financial Distress. Keywords : Operating Capacity, Sales Growth, Cash Flow, and Financial Distress
PENGARUH KEPEMILIKAN INSTITUSIONAL, KARAKTER EKSEKUTIF DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE Laras Maulina; Syamsul Mu’arif
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 4 (2024): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i4.436

Abstract

This research aims to determine the influence of Institutional Ownership, Executive Characteristics, and Political Connections on Tax Avoidance. This study employs a quantitative research type, using secondary data. The research data sources were obtained from companies in the energy sector listed on the Indonesia Stock Exchange (IDX) over a five-year period between 2018 and 2022. The sampling method used in this research is purposive sampling, resulting in a sample of 11 companies obtained using this method. The data analysis technique used is panel data regression using E-views 12. The results of this research partially indicate that Institutional Ownership has a positive effect on Tax Avoidance, and Political Connections have a negative effect on Tax Avoidance. Meanwhile, the Executive Characteristics variable has no effect on tax avoidance. Simultaneously, Institutional Ownership, Executive Characteristics, and Political Connections have an effect on Tax Avoidance.
Analisis Pengaruh Rapat Komite Audit, Audit Internal, dan Whistleblowing System Terhadap Potensi Fraudulent Financial Reporting Ulvatul Rahmita Putri; Anda Dwiharyadi; Desi Handayani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 4 (2024): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i4.461

Abstract

This study aims to analyze the influence of audit committee meetings, internal audits, and whistleblowing systems on the potential for fraudulent financial reporting. This research method is a quantitative method. The population in this study were non-bank financial sector companies listed on the Indonesia Stock Exchange in 2021 to 2023. Sampling was selected using the purposive sampling method. Sampling in this study used the perposive sampling technique with the criteria of 42 companies used as samples in this study. The observation period was carried out for 3 years. The results of the study were analyzed using SPSS software version 29.0. The results of this study are that audit committee meetings have a significant negative effect on fraudulent financial reporting, internal audits have no effect on financial reporting, while the whistleblowing system has no effect on fraudulent financial reporting

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