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)
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<![CDATA[ANALISIS SISTEM AKUNTANSI PENJUALAN TUNAI DALAM MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERNAL PADA PT USAHA UTAMA BERSAUDARA ]]>
<![CDATA[Arlin Choirun Nisa]]>;
<![CDATA[Oryza Tannar]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jemba.v1i2.401
<![CDATA[The purpose of this research is to assess and test the Cash Sales Accounting System implemented by PT Usaha Utama Bersaudara in order to increase the effectiveness of internal control. By directly interviewing the parties involved, this research collected primary data using a descriptive qualitative research approach. Apart from interviews, the author also carried out documentation and literature studies to assist the research process. Based on this research, PT Usaha Utama Bersaudara has implemented a fairly good Cash Sales Accounting System. However, there are still several problems that need to be overcome, such as separating duties between the shipping function and the warehouse function so as to minimize the risk of errors in sending or recording goods. Apart from that, the internal control carried out at PT Usaha Utama Bersaudara is also quite good with the separation of duties, clear authorization and implementation of healthy practices. However, it is best to make cash deposits to the bank on the same day.]]>
<![CDATA[Analisis PPh Pasal 21 Sebelum dan Sesudah Menggunakan Tarif Efektif PP 58/2023 ]]>
<![CDATA[Brigitha Alexandra Titis Yolanda]]>;
<![CDATA[Erna Sulistyowati]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jemba.v1i2.405
<![CDATA[This research compares the calculation of Article 21 income tax based on Law Number 7 of 2021 concerning Harmonization of Tax Regulations with the calculation after the enactment of Government Regulation Number 58 of 2023 (PP 58/2023). In addition, this study also discusses the Minister of Finance Regulation Number 168 of 2023 (PMK 168/2023). The results show that with the application of the Effective Tariff (TER), the monthly tax imposition on individual taxpayers is lower than the calculation based on the HPP Law 7/2021. The research method used is descriptive qualitative, by collecting data and information from various sources, including relevant laws and regulations and analyzing tax calculations. This research is expected to provide a deeper insight into the impact of regulatory changes on the tax burden borne by individual taxpayers.]]>
<![CDATA[Evaluasi Penerapan PSAK No 16 dalam Penyesuaian dan Perlakuan Akuntansi Aset Tetap Perusahaan XXX (Studi Kasus Pada Perusahaan yang Bergerak di Bidang Kesehatan) ]]>
<![CDATA[Rahmadlani Afiful Amsyi]]>;
<![CDATA[Sjarief Hidajat]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jemba.v1i2.410
<![CDATA[This research aims to find out whether the preparation of financial reports in the fixed assets section that has been prepared by the accountant of company XXX (engaged in the health sector) has been prepared in accordance with the regulations in PSAK No. 16 or not. The data obtained for this research was by using a qualitative case study method with data collection techniques obtained by requesting data through observation, interviews and documentation. The expected achievement of the results of analyzing the data that has been processed is to find conclusions regarding the evaluation of the application of PSAK No. 16 in the adjustment and treatment of a company's fixed assets. The conclusion obtained from the data processing results of the methods that have been carried out is that it concludes that the financial records made by the accounting department in accounting for the final report results in the fixed assets section of PT XXX in carrying out its activities are guided by the policies that lead to PSAK No. 16. However, the facts in the field after the results of data processing were found to be that company accountants had not fully implemented it properly, it was found that there were still several things that had been missed, for example, the lack of attention by accountants to re-examination of revaluation (asset revaluation), to the results presented in prepared financial reports as well as adjustments to the useful life of fixed assets owned if discrepancies are found in the results of calculating the useful life obtained with the total accumulated results.]]>
<![CDATA[Analisis Pengakuan Pendapatan Kontrak Berdasarkan PSAK 115 Pada PT Syma Berkah Indonesia ]]>
<![CDATA[Deviyanti Sofia Rachman]]>;
<![CDATA[Siti Sundari]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jemba.v1i2.411
<![CDATA[Revenue is a variable that companies consider when deciding to transact with their customers. Therefore, in reaching an agreement with a customer, the company generally binds the economic relationship with the contract agreement to determine the transaction price of the transfer of goods or services. Based on PSAK 115, it is stated that revenue is regulated in five principles, namely: (1) identifying contracts with customers; (2) identifying the obligation to perform in the contract; (3) determining transaction prices; (4) allocating transaction prices to implementation obligations; and (5) recognize revenue when (or during) the entity fulfills its performance obligations. If the company has fulfilled the five stages of PSAK 115, the company can recognize revenue. On the other hand, if it does not meet any of them, the company cannot recognize revenue. This study is aimed at finding out the conformity between the recognition of PT. Syma Berkah Indonesia which is one of the contractor service companies in the city of Surabaya with PSAK 115. The analysis method used by the researcher is a qualitative descriptive method to explain the data collected from the company both from the results of interviews, observations, and documentation. Based on the analysis conducted by the researcher, it was stated that PT. Syma Berkah Indonesia implements PSAK 115 to recognize that contract income is considered appropriate.]]>
<![CDATA[Analisis Perilaku Auditor Eksternal Dalam Menjaga Kualitas Audit Ditinjau dari Kode Etik Auditor Seksi 340 ]]>
<![CDATA[Mahmudah, Farida Nur]]>;
<![CDATA[Munari Munari]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jemba.v1i2.413
<![CDATA[Penelitian ini membahas mengenai Bagian Kode Etik Akuntan Publik. Tujuan penelitian ini adalah untuk menganalisis perilaku auditor eksternal dalam menjaga kualitas audit ditinjau dari Kode Etik Akuntan Publik Seksi 340. Metode analisis data yang digunakan adalah metode kualitatif dengan pendekatan fenomenologi. Objek penelitian ini adalah auditor senior pada Organisasi Akuntan Publik di Indonesia. Hasil penelitian menunjukkan bahwa Kode Etik Akuntan Publik Seksi 340 telah diterapkan dalam praktik dan berperan penting dalam menjaga kualitas audit. Juga tidak ada batasan yang masuk akal mengenai gratifikasi dari klien karena hanya berdasarkan kode etik dan peraturan yang berlaku.]]>
<![CDATA[ANALISIS RASIO SOLVABILITAS UNTUK MENILAI KINERJA KEUANGAN TERHADAP ASET DAN EQUITY PADA PT SYMA BERKAH INDONESIA TAHUN 2022-2023 ]]>
<![CDATA[Debbie Melisa Dewi]]>;
<![CDATA[Siti Sundari]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jemba.v1i2.414
<![CDATA[The problem in this study is the large amount of debt borne by PT Syma Berkah Indonesia and the ability of PT Syma Berkah Indonesia to pay off the debt on assets and equity by comparing the average of the Company. The results of this study use an analysis of the financial performance of PT Syma Berkah Indonesia using solvency ratios, especially using the Debt to Equty Ratio (DER) and Debt to Asset Ratio (DAR) during 2022 and 2023. This research method uses information collection techniques and formulates answers based on facts that have been found in a problem. The research uses a descriptive quantitative research method. The source of data to conduct this research comes from PT Syma Berkah Indonesia's financial statement documents for a period of 2 years, namely 2022 and 2023. From the results of the financial statement research related to the solvency ratio analysis, it shows that in the financial statements achieved by PT Syma Berkah Indonesia with the Debt to Asset Ratio (DAR) and Debt to Equty Ratio (DER) have increased, this needs to be watched out for by the company because with the increase in the Debt to Asset Ratio (DAR) Companies must be cautious in increasing their debt and carefully manage their debt as efficiently as possible to reduce future financial risks and maintain even better financial performance. Meanwhile, the increase in the Debt to Equty Ratio (DER) shows that the company relies on debt to finance its operations and investments, so that the financial risks experienced by PT Syma Berkah Indonesia are also increasing. The condition of PT Syma Berkah Indonesia's financial performance from the perspective of Debt to Equity Ratio (DER) needs to be careful, because the company's debt in 2023 has increased very significantly. With this research, it is hoped that it can help financial management in measuring the extent to which companies can pay off their obligations both in the short and long term. And in the future can make wise and appropriate decisions.]]>
<![CDATA[Capstone Project Data Analytics Untuk Menigkatkan Penjualan Secara Efektif ]]>
<![CDATA[Angelia Fortunata Arisman]]>;
<![CDATA[Ulfa Puspa Wanti Widodo]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jemba.v1i2.415
<![CDATA[Amidst the fierce competition in the coffee shop industry in New York, many businesses have experienced a decline in sales, especially in certain products. This research aims to discuss the Capstone Data Analytics project to increase product sales at coffee shops in New York, focusing on the decline in sales of packaged chocolate products. Through a descriptive quantitative analysis approach, sales data from three branches of the coffee shop were evaluated to understand the factors influencing the sales decline. Findings showed that high prices and stagnant sales trends were the main causes of sales decline. Recommendations include price optimization, increased promotion, product diversification, and understanding market trends to increase sales by 2-5% in the following year.]]>
<![CDATA[Tinjauan Implementasi Reimbursement Pph 23 pada PT Terminal Petikemas Surabaya ]]>
<![CDATA[Erika YUliana Putri]]>;
<![CDATA[Siti Sundari]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jemba.v1i2.416
<![CDATA[Penelitian ini mempunyai tujuan utama untuk meninjau kembali proses Reimbursement Pph pasal dengan menggunakan platform Microsoft Dynamics AX dan BNI Direct pada PT Terminal Petikemas Surabaya. Metode kualitatif merupakan metode yang digunakan didalam artikel ini dimana wawancara dengan informan yang merupakan pegawai PT Terminal Petikemas Surabaya dan digunakan sebagai bahan kajian dalam pembahasan artikel ini. Adapun hasil dari penelitian ini adalah pembahasan mengenai Definisi Pajak, Pph Pasal 23, Subjek Pajak Pph Pasal 23, Objek Pajak Pph Pasal 23, Reimbursement Pph Pasal 23, Pihak - Pihak yang terlibat dalam transaksi Reimbursement Pph pasal 23, contoh studi kasus Reimbursement Pph Pasal 23, serta platform yang digunakan dalam proses Reimbursement Pph Pasal 23 yaitu Microsoft Dynamics AX dan BNI Direct. Hasil dari penelitian ini diharapkan dapat menambah pemahaman yang luas terhadap implementasi perpajakan dan menjadi panduan berharga bagi perusahaan lain yang mengimplementasikan sistem serupa dengan tujuan meningkatkan efisiensi dan kepatuhan dalam memanajemen pajak.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN CSR SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Yohana, Yohana Mutiara Minsi]]>;
<![CDATA[Fery Citra Febriyanto]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jemba.v1i3.422
<![CDATA[This study aims to determine the effect of good corporate governance and financial performance on firm value, with CSR as a moderating variable, in state-owned enterprises (BUMN) for the period 2019-2022. This research is quantitative, using secondary data obtained from the Indonesia Stock Exchange (IDX) and the respective company websites. The analytical techniques used in the study include multiple linear regression and moderated regression analysis (MRA) with the help of Eviews version 12 software. The study was conducted on state-owned enterprises (BUMN). The data sampling technique employed was purposive sampling, with a sample of 15 companies observed over 4 years (2019-2022). The results of this study indicate that partially, good corporate governance influences firm value, while financial performance does not affect firm value. CSR does not moderate the effect of good corporate governance and financial performance on firm value.]]>
<![CDATA[PENGARUH OPERATING CAPACITY, SALES GROWTH, DAN CASH FLOW TERHADAP FINANCIAL DISTRESS ]]>
<![CDATA[Tinambunan, Ave Lamria]]>;
<![CDATA[Ave Lamria Tinambunan]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 4 (2024): November ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jemba.v1i4.423
<![CDATA[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]]>
