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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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ANALISIS KEPATUHAN DAN AKUNTABILITAS ATAS LAPORAN PEMBERI SUMBANGAN DANA KAMPANYE (LPSDK) PADA PARTAI POLITIK KPU PROVINSI SULAWESI Meivia Permata, Yastika Maulidiya; Wilasittha, Acynthia Ayu
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.v1i3.458

Abstract

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.
Pengaruh Beban Pajak, Profitabilitas, dan Perencanaan Pajak terhadap Manajemen Laba Yesi Permata Sari; Desi Handayani; Dedy Djefris
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.v1i3.459

Abstract

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.
Pengaruh Profitabilitas dan Leverage Terhadap Pengungkapan Emisi Karbon Pada Perusahaan Sektor Industrial Yang Terdaftar Di BEI Dari Tahun 2020 - 2022 Heru Amrasyid; Irda Rosita; Lisa Amelia Herman
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.v1i3.460

Abstract

The purpose of this study is to determine the effect of profitability and leverage on carbon emissions in industrial sector companies listed on the Indonesia Stock Exchange from 2020 - 2022. This type of research uses a quantitative approach in data collection and analysis. The type of data used in this study is quantitative data, which means that the data is obtained in the form of numbers. The source of quantitative data in this study comes from the financial statements of industrial sector companies listed on the Indonesia Stock Exchange in 2020 - 2022. The sample selection in this study used a purposive sampling technique. Data analysis used IBM SPSS software version 25. The results of the study showed that profitability had no effect on the distribution of carbon emissions, leverage had an effect on the distribution of carbon emissions. Together, profitability and leverage had no effect on carbon emissions.
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
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.

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