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JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Published by CV Kampus Akademik Publising
ISSN : 30476232     EISSN : 30476240     DOI : https://doi.org/10.61722/jemba.v1i2.45
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
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Search results for , issue "Vol. 2 No. 2 (2025): Maret" : 8 Documents clear
INFORMASI MANAJEMAN LABA SEBAGAI PENENTU HARGA SAHAM PADA PERUSAHAAN INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Indatul Mukarromah; Pujiono
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 2 (2025): Maret
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i2.766

Abstract

This study aims to evaluate earnings management agains market decision consideration. One of the factor that can influence investment decisions is the company’s stock value. The type of research used is a quantitative approach using secondary data. The object of this study is a company engaged in the infrastructure, utilities and transportation industries listed on the IDX. The data used comes from the company’s financial report data and stock price data. The results of this study indicate that there is a positive effect of earning management on stock prices, the researcher suggests that variables in the study can be added so that other factors that can influence stock prices and market decision can be identified
PENERAPAN SISTEM AKUNTANSI PADA PT IFA ABDUL RAZAQ Sephia Sephia; Siti Linda Mulyana; Syifa Azkia Marwah
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 2 (2025): Maret
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i2.767

Abstract

Accounting information systems have developed into a crucial component in the financial management of an organization, not only as a means of recording transactions but also as a strategic instrument that supports the success of business activities. This study aims to provide a comprehensive overview of how the accounting system is implemented, from recording to preparing financial reports, as well as evaluating the effectiveness of the system used. This research uses a qualitative method with the collection technique is an interview. The credit sales accounting system at PT IFA Factori includes processes ranging from order receipt, production, shipping, to settlement of customer receivables. The purchasing system involves raw material procurement procedures that are organized through documents such as Purchase Orders (PO) and inventory reports. The inventory system focuses on recording stocks of raw materials and finished goods to support production efficiency. In practice, PT IFA Factori still uses a manual Excel-based system, which often causes problems such as data discrepancies and process delays. This report recommends the use of integrated accounting software to improve accuracy, efficiency, and transparency in the company's financial management.
PENERAPAN SISTEM AKUNTANSI PADA PERUSAHAAN “ROTI BAKAR PANJO” Tika Permata Asri; Tri Handoyo; Devita Nurwulan; Oon Feryanto
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 2 (2025): Maret
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i2.769

Abstract

The research discusses the implementation of sales, purchasing and payroll accounting systems at the Roti Bakar Panjo UMKM company which uses the Moka and Microsoft Excel applications as operational tools. The research was conducted using qualitative methods through interviews and observations. The research results show that in the Moka application there is still a problem of mismatching inventory data with physical conditions and the manual payroll system with Excel becomes less efficient as the number of employees increases. To overcome these obstacles, it is recommended to implement a more integrated application, such as Talenta for the payroll system, as well as improving features in the Moka application to support more accurate and efficient data management. With this step, the company is expected to be able to improve the performance of its accounting system and support sustainable business growth.
PENGARUH KUALITAS LAYANAN, PERSEPSI RISIKO, PERSEPSI KEPERCAYAAN TERHADAP PENGGUNAAN SISTEM PAJAK ELEKTRONIK DI KOTA BATAM Maharani Anisya Putri; Sukartini Sukartini; Afridian Wirahadi Ahmad
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 2 (2025): Maret
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i2.778

Abstract

This study aims to analyze the influence of service quality, risk perception, and trust perception on the use of electronic tax systems in Batam City. These factors were examined using a quantitative approach through a survey method involving 110 individual taxpayers (WPOP) selected through sampling techniques. Data were collected via questionnaires and analyzed using multiple linear regression analysis to identify the relationships between independent and dependent variables. The results indicate that service quality and trust perception have a positive and significant effect on the use of electronic tax systems, whereas risk perception has a significant effect. The findings imply that enhancing service quality and building taxpayer trust are crucial for increasing the adoption of electronic tax systems. This research also contributes theoretically to the application of the Theory of Planned Behavior (TPB) in the context of electronic taxation in Indonesia.
PENGARUH PROPORSI KOMISARIS INDEPENDEN, DIREKSI, KOMITE AUDIT, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERBANKAN Permata Syarifah Azra; Fera Sriyunianti; Afridian Wirahadi Ahmad
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 2 (2025): Maret
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i2.779

Abstract

Abstrak. The purpose of this study is to determine the effect of the proportion of independent commissioners, directors, audit committees, leverage, and company size on financial performance in the banking sector as measured by Return on Assets (ROA). The data used in this study are secondary data obtained from the company's annual financial reports. This study focuses on companies engaged in the banking sector listed on the Indonesia Stock Exchange for the period 2021 to 2023. The sampling technique uses the purposive sampling method obtained from the website www.idx.co.id. To test the research hypothesis, multiple linear regression analysis was carried out using SPSS version 25. The results of the study indicate that the proportion of independent commissioners has a significant effect on ROA, directors have a significant effect on ROA, leverage has a significant effect on ROA, and company size has a significant effect on ROA. While the audit committee has no significant effect on ROA. Keywords: audit committee, company size; directors;leverage; proportion of independent commissioners; ROA Abstrak. Tujuan penelitian ini adalah untuk mengetahui pengaruh proporsi komisaris independen, direksi, komite audit, leverage, dan ukuran erusahaan terhadap kinerja keuangan pada sektor perbankan yang diukur oleh Return on Asset (ROA). Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Penelitian ini berfokus pada perusahaan yang bergerak di sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2021 hingga 2023. Teknik pengambilan sampel menggunakan metode purposive sampling yang diperoleh oleh website www.idx.co.id. Untuk menguji hipotesis penelitian, dilakukan analisis regresi linear berganda dengan menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa proporsi komisaris independen berpengaruh signifikan terhadap ROA, direksi berpengaruh signifikan terhadap ROA, leverage berpengaruh signifikan terhadap ROA, dan ukuran perusahaan berpengaruh signifikan ROA. Sementara komite audit tidak berpengaruh signifikan terhadap ROA. Kata Kunci: komite audit; ukuran perusahaan; direksi; leverage; proporsi komisaris independen; ROA
Pengaruh Kompetensi Akuntansi, Pemahaman Standar Audit, dan Independensi Auditor terhadap Penggunaan Aplikasi Audit (ATLAS) Syalia Masarrah; Sjarief Hidajat
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 2 (2025): Maret
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i2.784

Abstract

Technology is growing rapidly and followed by economic growth. Auditors are required to upgrade themselves to keep up with the developments of the times. The Financial Profession Building Centre (PPPK) and the Ministry of Finance have launched an audit software called ATLAS (Audit Tool and Linked Archive System) which can be an audit assistant tool for carrying out the entire audit process. Based on Davis's theory of the Technological Acceptance Model (TAM), which states that external factors, usability perception and ease of use, attitudes and initial purpose of use influence the acceptance of technology. This is what makes researchers choose accounting competence factors, an understanding of audit standards, and whether auditor independence influences when using the ATLAS application. Quantitative method with statistical research with data collection techniques using questionnaires. The results of this study showed that the three factors had a significant influence on the use of ATLAS applications obtained from 29 respondents sampled.
Analisis Faktor-Faktor Penyebab Terjadinya Selisih Jumlah Stock Barang digudang PT. Solo Murni Boyolali Menggunakan Metode 5W+1H dan Fishbone Diagram Nata Franciska
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 2 (2025): Maret
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i2.785

Abstract

This research aims to find out what is the analysis of the factors that cause differences in the amount of stock in PT's warehouse. Solo Murni Boyolali and what strategies the company is implementing to overcome these problems. This research was carried out in the field using observation, interviews and documentation methods involving warehouse supervisors and warehouse employees during the process of receiving, issuing, storing and controlling warehouse stock. The method used to conduct this research is a qualitative method with 5W+1H analysis techniques and fishbone diagram analysis. According to the research results, the factors that cause differences in the amount of stock of goods vary. One of them is that employees are not careful when doing their work and the calculation system is still manual. The strategy that companies must implement to minimize warehouse stock differences is to provide outreach to employees about receiving goods in the warehouse, storing goods in the warehouse, and controlling operational activities
Analisis kesehatan bank dengan menggunakan metode RGEC pada bank umum syariah di Indonesia Maria ulfa; Muhammad Salman; Mayang Murni
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 2 (2025): Maret
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i2.794

Abstract

This study aims to determine the health level of Islamic banks at Islamic Commercial Banks using the RGEC method, which includes Risk Profile, Good Corporate Governance, Earning (Rentability) and Capital (Capital). This study uses a quantitative method sourced from secondary data from Islamic Commercial Bank financial reports for 2015-2022. The data analysis used to determine the health level of banks in this study is descriptive analysis using the RGEC method. The results of the study show that the health level of Islamic Commercial Banks for 2015-2022 is at a composite rank of 1 (PK - 1), which is included in the "Very Healthy" category. The assessment of the health level of Islamic Commercial Banks for the 2015-2022 period on the Risk Profile factor using the NPF ratio is ranked 1 in the very healthy category. The assessment of the health level of Islamic Commercial Banks for the period 2015-2022 on the GCG (Good Corporate Governance) factor using the Self Assessment ratio is ranked 2 in the healthy category. The assessment of the health level of Islamic Commercial Banks for the period 2015-2022 on the Earning (Profitability) factor using the ROA ratio is ranked 1 in the very healthy category. The assessment of the health level of Islamic Commercial Banks for the period 2015-2022 on the capital factor (capital) using the CAR ratio is ranked 1 in the very healthy category.

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