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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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KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK PENGHASILAN: FAKTOR-FAKTOR YANG MEMPENGARUHI Ahmad Ibnu Harahap; Muhammad Iqbal Baihaqi; Dini Vientiany
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.v1i2.287

Abstract

This research aims to identify factors that influence taxpayer compliance in paying income tax in Indonesia. Tax compliance is an important element for continued state revenue and economic stability. This research uses a quantitative survey method with questionnaires distributed to 300 registered taxpayers at the Jakarta Tax Service Office (KPP). The collected data was analyzed using multiple linear regression to identify significant factors. The research results revealed that factors such as understanding tax regulations, the quality of services provided by the tax authority, perceptions of the fairness of the tax system, and the taxpayer’s income level have an influence significant impact on tax compliance. Apart from that, tax sanctions and incentives also influence the level of taxpayer compliance. Based on these findings, it is recommended that tax authorities increase tax education and improve service quality to increase taxpayer compliance. This research contributes to the tax literature by providing a deeper understanding of the factors that influence tax compliance. The practical implications of this research can be used as a reference by policy makers in formulating strategies to increase tax compliance in Indonesia.
PERAN AKUNTANSI TERHADAP PENGAMBILAN KEPUTUSAN BISNIS MELALUI ANALISIS BIG DATA (STUDI LITERATUR) Oon Feriyanto; Agnia Nurul Ilmi; Vani Aulia; Luvita Hesti Jandriani; Shely Safitri; Eneng Irmayanti
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.v1i2.301

Abstract

Big Data is a term for a very large and complex set of data that cannot be processed using traditional means. This data comes from various sources such as social media, sensors, and business transactions. Through proper data analysis, Big Data can provide important insights in helping companies understand consumer behavior, improve operational efficiency, and make better decisions. However, managing Big Data requires sophisticated technology and also requires special attention to data privacy and security. In making data-based decisions, it is of course important for companies to have a good data management strategy, including high data quality, smooth data integration and reliable analytics. Thus, Big Data is not only a tool for understanding the past and current conditions, but Big Data is also an important part of planning the future and making more informative, accurate and effective business decisions.
PENGARUH PERTUMBUHAN LABA DAN KONSERVATISME AKUNTANSI TERHADAP KUALITAS LABA PERUSAHAAN CONSUMER NON - CYCLICALS PADA TAHUN 2018 - 2022 Muhammad Ridwan; Adi Sofyana Latif
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.v1i2.305

Abstract

The study aims to analyze the impact of Profit Growth and Accounting Conservatism on Profit Quality. The data used in the study are the annual financial reports of the consumer non-cyclicals registered in the Indonesia Stock Exchange (IDX) during the 2018 – 2022 period. Sampling taken in this study uses impressive sampling, so it obtained research samples as many as 16 companies and became 80 observation data. This type of research is quantitative and uses secondary data and through a asosiative study approach, in addition, analysis of the study uses the data regression method panel using the EViews 12 program. The variables used in this study are the Profit Growth (X1) and as the first free variables and Accounting Conservatism (X2) as both free variables and the Quality of Profit (Y) as bound variables. Research indicates that Profit Growth does not partially affect the Quality of the Profit, a partial Accounting Conservatism affects the Quality of the Profit and simultaneous Growth of the Profit and Accounting Conservatism affect the Quality of the Profit.
MODEL AUDIT GOING CONCERN UNTUK KELANGSUNGAN HIDUP PERUSAHAAN Novi Astuti; Muhammad Fachruddin Arrozi
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.v1i2.306

Abstract

This research aims to determine the effect of profitability, liquidity and company growth as moderating variables on going concern audit opinions on property and real estate companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this study was 88 companies in the property and real estate sector listed on the Indonesia Stock Exchange in 2020-2022. The method used was a purposive sampling method so that a sample of 53 companies was obtained and 159 observations were obtained which were determined according to predetermined criteria. The type of data used is secondary data in the form of financial reports sourced from the website www.idx.co.id. Data analysis in this study used logistic regression analysis and the Moderate Regression Analysis (MRA) test which was processed in software in the SPSS version 25 application. The results of this research indicate that profitability, liquidity and company growth simultaneously influence going concern audit opinion. Partially, profitability and liquidity have a significant negative effect on going concern audit opinion, and company growth does not have a significant effect on going concern audit opinion. Company growth cannot moderate the relationship between profitability and liquidity on going concern audit opinion.
Pengaruh Ukuran Perusahaan, Komite Audit Dan Company Growth Terhadap Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Teknologi yang terdaftar di Bursa Efek Indonesia Periode 2018-2022) Milda Tri Rahmawati; Adi Sofyana Latif
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.v1i2.308

Abstract

This research aims to analyze the relationship between company size, audit committee and company growth on accounting conservatism. Accounting conservatism is the principle of caution in disclosing financial statements, especially in expense and income post. This research uses a quantitative approach by connecting phenomena with relevant theories and hypotheses and is statistical in nature because the data used is in the form of numbers. The analytical method used is the associative method to determine the influence of the relationship between two or more variables. This research uses secondary data from Technology Companies listed on the Indonesia Stock Exchange in 2018-2022. Sampling for this research used purposive sampling, from a total population of 41 companies and there were 8 company samples with a total of 40 observation data. Secondary data collection techniques in this research are through documentation and literature study. The analysis technique used is descriptive statistical analysis and panel data regression because the data is cross section and time series using Eviews version 12. The research results show that simultaneously Company Size, Audit Committee and Company Growth influence Accounting Conservatism. And partially, company size (X1) has no effect on accounting conservatism, audit committee (X2) has no effect on accounting conservatism and company growth (X3) has a positive effect on accounting conservatism.
Pengaruh Komunikasi Interpersonal dan Disiplin Kerja Terhadap Kinerja Karyawan Tunas Toyota Cabang Bekasi Rica Erliyana Wijaya; Zahara Tussoleha Rony; Rycha Kuwara Sari
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.v1i2.314

Abstract

The research aims to determine the influence of interpersonal communication and work discipline on the performance of Tunas Toyota Bekasi branch employees. This research uses a quantitative type of research. The technique for taking this research uses a non-probability sampling method with a saturated sampling technique (census) where in this method the entire employee population is used as a sample, namely 85 employees at the Bekasi branch of Tunas Toyota. The data analysis method for this research uses multiple linear regression. The data was processed using IBM SPSS statistics 25. The results of this research show (1) interpersonal communication has a significant effect on the performance of Tunas Toyota Bekasi branch employees. (2) work discipline has a negative effect on the performance of Tunas Toyota Bekasi branch employees. And (3) interpersonal communication and work discipline influence simultaneously or together on the performance of Tunas Toyota Bekasi branch employees.
ANALISIS KEPATUHAN DAN TRANSPARANSI PELAPORAN DANA KAMPANYE PEMILU 2024 DI KABUPATEN SIDOARJO PARTAI X Haqi, Cinta Anasilla Wulan; Rida Perwita Sari
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.v1i2.331

Abstract

The KPU in Indonesia, including East Java Province, released audit findings covering the acquisition and use of campaign funds by political parties. This analysis aims to analyze the extent to which political parties comply with compliance and how transparent their campaign fund reporting is. The subject of the investigation is Party X. Based on the survey results, the 50 election participants generally showed a high level of compliance, although there were some exceptions. This is also reflected in the requirement to submit audit results through the official website of the General Election Commission (KPU) of Party X in East Java Province.
Analisis Penerapan Prosedur Audit Dana Kampanye Partai Politik Pada KAP Bambang Sutjipto Ngumar & Rekan Gabrena Septi Aulia; Rida Perwita Sari
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.v1i2.333

Abstract

This study provides an understanding of how the implementation of campaign finance audit procedures and evaluates its compliance with applicable regulations. The results showed that during the process of auditing campaign funds, KAP Bambang Sutjipto Ngumar & Rekan had implemented campaign fund audit procedures in accordance with the audit procedures and had submitted campaign fund audit reports in a timely manner to the KPU. This research also provides evaluation results to improve audit procedures, including increased auditor training and the development of more detailed audit guidelines. So that in general, the implementation of campaign finance audit procedures at KAP Bambang Sutjipto, Ngumar & Rekan has met the established audit quality standards.
Pengaruh Dukungan Manajemen Puncak dan Kompleksitas Tugas Terhadap Kinerja Sistem Informasi Akuntansi pada PT. Varia Usaha Beton Shafira Fawwaz Al Farraz; Wahyu Helmy Dimayanti Sukiswo
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.v1i2.364

Abstract

The purpose of this study is to examine how work complexity and support from upper management affect the functionality of accounting information systems at PT Varia Usaha Beton. PT Varia Usaha Beton staff participated in this quantitative investigation. Direct distribution of questionnaires to PT Varia Usaha Beton staff members served as the method of data collection. Multiple linear regression was used for data analysis, and PLS software was used to handle the data.The findings showed that the effectiveness of PT Varia Usaha Beton's accounting information systems is positively and significantly impacted by top management assistance. Additionally, task complexity significantly improves the efficiency of PT Varia Usaha Beton's accounting information systems.
Analisis Tingkat Kepatuhan Partai Politik Dari Hasil Audit Pelaporan Keuangan Dana Kampanye Peserta Pemilu Muhammad Aqiil Fahreza Yofiansyah; Rida Perwita Sari
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.v1i2.365

Abstract

This research explores the level of compliance of political parties in campaign fund auditing, with a focus on Party X in City A. A descriptive qualitative approach is used to analyze various aspects of compliance, including regulatory understanding, transaction recording, and campaign fund reporting. The research findings show that Party X's liaison officers still do not fully understand the guidelines of General Election Commission Regulation (PKPU) Number 18 of 2023 and General Election Commission (KPU) Decree Number 1677 related to campaign finance reporting. This resulted in the recording of transactions that were not detailed and inaccurate reporting. This study recommends increasing political party officials' understanding of regulations, improving recording and reporting systems, and strengthening election accounting to improve compliance and transparency in the use of campaign funds.

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