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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 464 Documents
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Pengaruh Profesionalisme dan Akuntabilitas terhadap Kualitas Audit (Studi Literature Review) Dimas Prayudha Anggoro; Sjarief Hidajat
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.424

Abstract

The objective of this study is to examine how auditor professionalism and accountability impact audit quality through a literature review employing a qualitative methodology. Data were gathered from five national journals sourced from Google Scholar and scrutinized for data processing. The analytical process aimed to derive conclusions from the test outcomes to assess the influence of professionalism and accountability on audit quality. In general, most research findings support a positive correlation between auditor professionalism and audit quality, though several studies suggest variations indicating that professionalism may not consistently enhance audit quality. It is widely recognized that accountability generally contributes positively to audit quality, despite discrepancies found in certain studies.
PENGARUH PERTUMBUHAN PENJUALAN, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022) Vika Iin Susanti; Eka Oktapiani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.425

Abstract

This research was conducted with the aim of testing and analyzing the influence of company growth, leverage and company size on tax avoidance. This research uses a quantitative approach method and secondary data originating from food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2022. Sampling was used using a purposive sampling technique from 10 companies that had met the criteria and observations for 5 years, using multiple regression, testing the data using EViews software version 12. The results of the study stated that sales growth and leverage had no effect on tax avoidance, while company size had an effect on tax avoidance.
Analisis Pajak Penghasilan Pasal 23 Dan Pasal 25 Terhadap Wajib Pajak Badan CV PRR Kania, Niken Yofi; Sulistyowati, Erna
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i3.426

Abstract

Taxes become a primary source of income for the state to be used as expenses that fund infrastructure development, education, culture, health, and other aspects that benefit society. Income tax under Income Tax Article 23 is a tax collected/withheld by third parties on income from rent or services, as well as other income not subject to Income Tax Article 21. Meanwhile, income tax under Income Tax Article 25 applies a self-collection system for taxpayers to calculate, pay, and report the outstanding tax on income earned from their business activities. This analysis is conducted to determine whether CV PRR has made timely payments and reports for under Income Tax Article 23 and 25, as well as to understand how the calculations for under Income Tax Article 23 and 25 are done. The research results show that CV PRR has made timely payments and reports, and the calculations have been in line with the prevailing tax regulations.
PENERAPAN E-FORM PADA PENINGKATAN KEPATUHAN WAJIB PAJAK DALAM PENYAMPAIAN SPT TAHUNAN Nicholas Danendra Pratama; Dwi Suhartini
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i3.427

Abstract

DJP as the tax regulator in Indonesia always strives to increase state revenue as the foundation for the running of the country by improving tax compliance. Taxpayer compliance supporting the increase in annual tax revenue, so the DJP provided a breakthrough in the form of digitizing tax reporting by moving the service and reporting system online, then in 2017 a system was created to improve tax services and reporting in the form of e-form as a tax return reporting facility which is expected to facilitate reporting and increase the level of tax compliance. The purpose of this study is to determine whether the digitalization factor in the form of e-form can have an impact on taxpayer compliance. The research method uses a descriptive qualitative approach. The data used in the study were taken from literature studies totaling 6 reference journal articles. The study results can be concluded that e-form has a better significant effect on increasing tax compliance.
EVALUASI PENERAPAN TAX PLANNING DALAM UPAYA MEMINIMALKAN PAJAK TERUTANG PADA CV XYZ Anisa Frieda; Dwi Suhartini
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i3.428

Abstract

This research aims to study and evaluate how Tax Planning influences the reduction of the nominal amount of taxes payable. The research method uses a qualitative approach. The data collection techniques include observation and documentation by reviewing the company's financial statements. The researcher then processes all the collected data after data collection. The data analysis used in this research is qualitative descriptive data analysis, which is processed and described in the form of tables and narratives. The analysis results show that CV XYZ has taken appropriate steps in implementing tax planning to minimize the payable taxes. The company could save on tax payments through tax planning. CV XYZ paid corporate income tax amounting to Rp 117.142.064 before tax planning; after tax planning, the amount paid decreased to Rp 115.010.814, resulting in an efficiency of Rp 2.131.250.
Analisis Pengaruh Penerapan Sales Force Automation (SFA) dan Produktivitas Tim Penjualan pada Industri Distribusi Wardaya, Laksamana Yudya; Indrawati
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i3.430

Abstract

Penerapan Sales Force Automation (SFA) telah menjadi strategi dalam industri distribusi barang untuk meningkatkan efisiensi dan produktivitas tim penjualan. Artikel ini bertujuan untuk melakukan analisis terhadap bagaimana SFA mempengaruhi performa tim penjualan dalam konteks distribusi barang. Dengan menggunakan metodologi kualitatif, penelitian ini menyelidiki elemen penting yang memengaruhi pelaksanaan SFA. Ini termasuk adopsi teknologi, pelatihan karyawan, dan penerapan sistem dalam lingkungan bisnis yang kompleks. Dengan memperdalam pemahaman tentang bagaimana SFA dapat diterapkan secara efektif, artikel ini memberikan wawasan tentang strategi yang diperlukan untuk mengoptimalkan kinerja tim penjualan dalam industri distribusi. Penggabungan SFA dengan proses bisnis yang ada dapat menghasilkan manfaat yang signifikan, seperti peningkatan efisiensi operasional, peningkatan komunikasi internal, dan peningkatan interaksi dengan pelanggan.
PENTINGNYA MATERIALITAS PADA PROSEDUR AUDIT VOUCHING TRANSAKSI PENJUALAN Emy Nurmalasari; Endah Susilowati
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i3.431

Abstract

Materiality plays an important role in deciding the relevance of the financial information displayed and is the basis for an auditor in knowing the focus of the audit. The importance of determining materiality can also be used in audit procedures, one of which is sales transaction vouching. This study aims to explain the important role of materiality in the sales transaction vouching audit procedure to carry out a quality audit process. The research method used in this research is a qualitative approach through descriptive analysis. The data collection techniques included observation and interviews with one senior auditor about the importance of materiality in the sales transaction vouching procedure. The results showed that materiality has an important role in the vouching audit procedure to focus on matters that have an impact on the financial statements thereby increasing audit efficiency. Audit efficiency is an effort to conduct audits using available resources effectively and efficiently. Auditors can more easily perform audits on sales transactions through vouching by considering materiality.
Pengujian Kepatuhan Asersi LADK Pada Audit Dana Kampanye Partai Politik dan Calon Legislatif: Studi Kasus Pada KAP LMR Innaha Fadhila Nurmawaddah; Diah Hari Suryaningrum
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i3.432

Abstract

This research aims to analyze compliance with assertions in the Initial Campaign Funds Report (LADK) from several cities or regencies or in one province in Indonesia, focusing on specific cities and regencies. The research method used is descriptive-qualitative with a case study approach, and the technical data analysis used is descriptive analysis, which is used to describe the assertion testing procedures for the Initial Campaign Funds Report (LADK) procedures implemented by KAP LMR. The research findings reveal significant variations in compliance with LADK across different regions, with some areas facing challenges in verifying the assertions in their reports. The implications underscore the need for enhanced understanding, oversight, and enforcement of regulations to ensure integrity and transparency in campaign fund management by political parties and legislative candidates.
Analisis Kepatuhan dan Akuntabilitas atas Laporan Penerimaan dan Pengeluaran Dana Kampanye pada Partai Politik X 2024 Amurwatpraja, Muhammad Sigro; Rizdina Azmiyanti
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i3.433

Abstract

Pemilihan umum adalah landasan demokrasi, memungkinkan publik untuk memilih perwakilan mereka. Transparansi dan akuntabilitas dalam proses pemilihan sangat penting untuk mempertahankan kepercayaan publik. Elemen kunci adalah pengelolaan dan pelaporan dana kampanye oleh partai politik. Pengelolaan dana yang tidak transparan dapat menyebabkan korupsi, penyalahgunaan kekuasaan, dan berkurangnya kepercayaan publik. Untuk memastikan penggunaan dana kampanye yang transparan dan akuntabel, pemerintah dan badan pemilihan seperti Komisi Pemilihan Umum (KPU) dan Badan Pengawas Pemilu (Bawaslu) telah menetapkan berbagai aturan dan mekanisme audit. Audit dana kampanye bertujuan untuk memverifikasi bahwa laporan keuangan dari partai politik secara akurat mencerminkan penggunaan dana yang sebenarnya. Kepatuhan terhadap aturan ini menunjukkan integritas dan transparansi partai politik. Dengan menggunakan pendekatan deskriptif kualitatif, studi ini memberikan gambaran mendalam tentang kepatuhan partai politik. Data dari wawancara, observasi, dan dokumentasi dianalisis untuk memberikan wawasan tentang praktik audit dana kampanye di Indonesia. Temuan ini bertujuan untuk merekomendasikan perbaikan dalam transparansi dan akuntabilitas pengelolaan dana kampanye, memperkuat kepercayaan publik dalam proses pemilihan umum.
Peningkatan Manajemen Rantai Pasok Melalui Form Tracking: Utilisasi Sistem ERP (Enterprise Resource Planning) Muhamad Rafi Naufal Fawwaz; Ulfa Puspa Wanti Widodo
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i3.435

Abstract

Penelitian ini bertujuan untuk menghindari kejadian lead time pengadaan dan untuk meningkatkan manajemen rantai pasok melalui form tracking dalam membantu sistem Enterprise Resource Planning (ERP) yang tidak dapat melacak pengadaan secara real-time. Penelitian ini menggunakan pendekatan kualitatif dengan observasi dan wawancara secara langsung dengan pengguna ERP pengadaan PT XZX. Hasil dalam penelitian ini menyimpulkan bahwa unit pengadaan barang dan jasa menggunakan sistem form tracking yang bertujuan untuk meningkatkan manajemen rantai pasok. Sistem ini berfungsi untuk merekam semua data permintaan barang dan jasa dari pengguna. Pelacakan formulir juga memastikan bahwa barang yang diminta akan tersedia tepat waktu dan dalam jumlah yang sesuai. Oleh karena itu PT XZX disarankan untuk terus meningkatkan manajemen rantai pasok untuk dengan mengadopsi teknologi terkini dan praktik terbaik.

Page 12 of 47 | Total Record : 464

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