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Rachmat Agus Santoso
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Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana, Jl. Surapati No 189, Kota Bandung, Jawa Barat.
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INDONESIA
Jurnal Audit, Pajak, Akuntansi Publik
Published by Universitas Sangga Buana
ISSN : 28300726     EISSN : 28300645     DOI : https://doi.org/10.32897/ajib
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
Jurnal Audit, Pajak, Akuntansi Publik (AJIB)  is a scientific periodical journal published twice a year (June - December), publishing original research results on Accounting Science. This journal aims to develop concepts, theories, perspectives, paradigms, and methodologies in the study of Accounting science. The scope of the Journal of Audit, Tax, Public Accounting (AJIB) includes: • Auditing Accounting • Tax Accounting • Financial Accounting • Cost Accounting • Management Accounting • Budgeting Accounting • Governmental Accounting • Accounting System • Budgetary Accounting • Banking Accounting • International Accounting • Educational Accounting • Social Accounting • Behavioral Accounting • Public Sector Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 41 Documents
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Effectiveness of PBB-P2 Revenue Contribution, BPHTB and Hotel Tax on Cirebon City PAD: Pre and Post Covid-19 Purnamawati, Rd Isnaeni; Arifin , Zaenal
Maksi Vol 3 No 2 (2024): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - December
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2024.3.2.3915

Abstract

One of the cities in Indonesia affected by Covid-19 is Cirebon City. Based on data from the Cirebon City Central Statistics Agency (BPS), Cirebon City's PAD revenue experienced a drastic decline in 2020 and 2021. Regional taxes that contribute to increasing Regional Original Income (PAD) include Rural and Urban Land and Building Taxes ( PBB P2), Land and Building Rights Acquisition Fee (BPHTB) and Hotel Tax. All three have great potential for development. The aim of this research is to find out and analyze the effectiveness of the contribution of PBB-P2, BPHTB, Hotel Tax revenues to Cirebon City PAD before and during the Covid-19 pandemic. This research uses a comparative research method with quantitative descriptive analysis techniques based on data from the 2018-2021 Target Report and Realization of Regional Original Revenue. The results of this study show that there are differences in the influence between the 3 variables tested, namely as follows: there is no visible relationship between the Hotel Tax variable and Original Regional Income, while the BPHTB and PBB-P2 variables have quite a large impact on Original Regional Income.
Analysis of Cost Budgeting as a Management Control Tool at Nike Inc. Pratiwi, Tio; Dewi, Ratna
Maksi Vol 3 No 2 (2024): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - December
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2024.3.2.3916

Abstract

The cost budgeting policy emphasizes the preparation of budgets and revenues. A thorough analysis is the first step to ensure that the budget developed accurately reflects the actual situation. This study was conducted at Nike Inc. to determine whether cost control could assist management. The author discovered that the preparation of cost budgets presents a challenge due to the differences (variations) between the budget and actual results, which are reflected in favorable or unfavorable variances. The findings suggest that the role of cost budgeting in Nike Inc.'s management control functions has not yet reached its full potential, as negative deviations are still present. This research explores the role of cost budget analysis as a management control tool at Nike Inc. Effective budgeting plays a crucial role in planning, coordinating, and controlling company resources to achieve organizational objectives. By analyzing the implementation of budgeting and cost management practices at Nike Inc., this article highlights how budgeting serves as a framework for decision-making and performance evaluation. The study uses both qualitative and quantitative approaches, utilizing financial data, reports, and management strategies implemented by Nike Inc. The findings emphasize that cost budget analysis is essential in optimizing resource allocation, minimizing deviations, and aligning operational activities with company objectives. The study underscores the importance of a robust budget control mechanism to maintain financial discipline and enhance overall organizational efficiency.  
Analysis of the Impact of Cash Budget on Operating Profit at PT. ACE Hardware Indonesia Tbk for the Years 2021-2023 Novanda, Shopi Sherima; Rostina, Tina
Maksi Vol 3 No 2 (2024): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - December
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2024.3.2.3917

Abstract

This study aims to analyze the operating profit, cash budget, and financial ratios of PT. ACE Hardware Indonesia Tbk from 2021 to 2023. This research adopts a descriptive approach with a qualitative method. The data used in this study is secondary data. The data collection techniques include documentation and literature review. The documents utilized are secondary data obtained from financial reports listed on the Indonesia Stock Exchange. The findings reveal that PT. ACE Hardware Indonesia Tbk's operating profit fluctuated between 2021 and 2023, indicating changes in the company’s financial performance. This study highlights the significance of effective cash budget management in enhancing operating profit, controlling costs, and maintaining the company’s liquidity.
Analysis of the Sales Budget for Honda and Yamaha Motorcycles in Indonesia in 2023 Muldiansyah, Muldiansyah; Mulyadi, Adi; Mulyadi, Dani
Maksi Vol 3 No 2 (2024): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - December
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2024.3.2.3922

Abstract

This study aims to explore the competitive dynamics in motorcycle sales between Honda and Yamaha in Indonesia throughout 2023. Motorcycle sales in Indonesia exhibit a fascinating rivalry between these two leading brands. Sales data from January to October 2023 reveal that Honda continues to dominate the market with a commanding 78.7% market share, while Yamaha holds the second position with a 20.4% share. This research will analyze the factors contributing to this competition, including the business strategies employed by both brands, the rapid advancements in technological innovation, and the evolving consumer preferences. These aspects are expected to provide deeper insights into the trends and challenges faced by the motorcycle industry in Indonesia. The findings from this study are anticipated to serve as a valuable reference for stakeholders in formulating more effective strategies to navigate the competitive landscape of the automotive market.
Competitive Analysis of Sales and Profit Data Between ALFAMART and INDOMARET Saepuloh, Yeyep; Noviardiansyah, Fajar
Maksi Vol 3 No 2 (2024): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - December
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2024.3.2.3926

Abstract

Indonesia, as the largest archipelagic nation with a substantial population, represents a lucrative market for the retail industry, particularly minimarkets. This study aims to analyze the sales strategies and financial performance of two dominant players in Indonesia’s minimarket retail industry: PT. Sumber Alfaria Trijaya (Alfamart) and PT. Indomarco Prismatama (Indomaret). The research employs a quantitative approach, utilizing secondary data analysis, which includes financial statements, sales data, and profit metrics from both companies. The findings reveal that while Indomaret excels in the number of outlets and service reach, Alfamart achieves higher profitability. Alfamart’s competitive advantage is attributed to its strategic expansion policy, emphasizing the establishment of outlets in major urban areas with higher market potential. Conversely, Indomaret’s expansion into remote regions has proven less effective in maximizing profitability. The study recommends that Indomaret’s management reassess its expansion strategy to enhance operational efficiency and effectiveness in the future. These findings provide valuable insights for retail industry stakeholders in formulating business strategies aimed at optimizing profitability.
Analysis of the Budget for the Sales Target of Aqua and Le Mineral Products Irianti, Reni; Yana, Rubby
Maksi Vol 3 No 2 (2024): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - December
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2024.3.2.3930

Abstract

The structure of the bottled drinking water (AMDK) industry in Indonesia has undergone significant development over the past few decades. Amidst intense competition, Aqua and Le Minerale have emerged as two major brands dominating the AMDK market. This article aims to analyze the sales target budgets of these two brands through a competitive analysis approach. The research employs a quantitative descriptive method, utilizing sales budget reports from both brands as primary data samples. The analysis evaluates market positioning, marketing strategies, variables influencing consumer preferences, and the impact of pricing policies implemented by each company. The findings reveal that Le Minerale has successfully built a strong brand image through superior product quality and innovative marketing efforts, despite Aqua maintaining its position as the market leader. This study provides strategic insights for AMDK industry players to enhance their competitiveness and performance in an increasingly competitive market landscape.
The Effect of Audit Tenure, Audit Committee, Audit Rotation, and Audit Fee on Audit Quality Based on the Literature Review of Two Journals Indexed by Sinta in 2021 and 2023 Marpaung, Wilson
Maksi Vol 4 No 1 (2025): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - June
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2025.4.1.3651

Abstract

This study explores the impact of key variables namely audit tenure, the presence of audit committees, audit rotation, and audit fees on the quality of audits. Utilizing a descriptive method with a qualitative lens, the analysis draws upon findings from two Sinta-indexed journals published in 2021 and 2023. The review reveals that prolonged audit tenure may negatively affect audit quality, while the role of an active audit committee appears to enhance it. Interestingly, divergent perspectives emerge between the two journals concerning audit rotation and audit fees. One journal suggests that audit rotation does not significantly influence audit quality, whereas the other indicates a detrimental effect. Similarly, while one source argues that higher audit fees could potentially improve audit quality, the other finds no meaningful relationship between audit fee levels and audit quality. These contrasting interpretations highlight the nuanced and sometimes conflicting views within academic literature. Overall, the study offers critical reflections for auditors, scholars, and regulatory bodies seeking to better understand the multifaceted nature of factors shaping audit quality.
Fringe Benefits Provision, Payroll Policy, and Its Influence on Tax Planning at RSU Bungsu Bandung Sitanggang, Erikson; Aripin, Zaenal
Maksi Vol 4 No 1 (2025): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - June
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2025.4.1.4128

Abstract

Bungsu General Hospital in Bandung City has implemented several tax planning strategies. These strategies include optimizing tax benefits by providing fringe benefits to employees, such as health benefits and health insurance. In addition, the hospital also uses an efficient payroll policy by considering the difference in payroll between Indefinite Term Employment Agreements (PKWTT) and Certain Term Employment Agreements (PKWT). This is expected to help reduce the tax burden and optimize the available tax benefits. The presentation of this analysis uses a descriptive verification method. The purpose of this study is specifically to find out the relationship between fringe benefits, payroll policies and tax planning. This study used a total sampling technique that resulted in 120 respondents. Primary data were obtained through questionnaires. Data analysis used multiple linear regression and hypothesis testing. The results showed that the provision of Fringe benefits and payroll policies of Indefinite-Term Employment Agreements (PKWTT) and Certain-Term Employment Agreements (PKWT) had an influence on tax planning at Bungsu General Hospital, Bandung City, both partially and simultaneously.
Mapping The Scientific Landscape of Follow the Money Approach in Fraud Detection: Bibliometric Analysis Using Watase Uake Syahrudin, Muhammad
Maksi Vol 4 No 1 (2025): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - June
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2025.4.1.4382

Abstract

This study aims to map the scientific landscape of the "Follow the Money" approach in fraud detection and forensic auditing through a systematic literature review and bibliometric analysis using the Watase Uake software. As financial crimes become increasingly complex in the digital era, the "Follow the Money" method serves as a critical tool for tracing illicit financial flows and uncovering fraudulent schemes. However, despite its practical application, academic literature related to this approach remains fragmented across various disciplines. By analyzing 10 selected articles from Scopus-indexed journals (Q1–Q4) between 2015 and 2025, this research identifies trends in keyword usage, author and journal impact, publication years, and thematic focuses. The findings reveal that while interest in this topic has grown, particularly in relation to anti-money laundering and governance, there is still a lack of methodological standardization and integration with digital audit tools. Moreover, the study highlights key research gaps, including limited empirical data, underdeveloped cross-jurisdictional frameworks, and insufficient attention to digital fraud and e-commerce contexts. Ultimately, this research contributes to advancing theoretical discourse and provides practical guidance for developing data-driven, transparent, and accountable forensic audit strategies in both public and private sectors.
Accounting Students' Perception of The Importance of Ethics in Audit Practice Kenswary, Dhea; Rapina, Rapina
Maksi Vol 4 No 1 (2025): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - June
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2025.4.1.4387

Abstract

Audit practice requires high professional standards to ensure financial transparency and accuracy. Professional ethics play an important role in maintaining the quality and credibility of the audit process. This study examines accounting students' perceptions of ethics in audit practice, which has rarely been explored in previous research. The quantitative method was used with Partial Least Squares-Structural Equation Modeling (PLS-SEM) technique through SmartPLS. Data was collected from 139 students who had taken the audit course. The findings reveal that integrity, confidentiality, and professional behavior significantly influence audit practice, but objectivity and professional competence do not show a statistically significant influence audit practices. This study highlights the importance of ethics education in shaping competent and ethical auditors. The results provide insights for improving ethics curricula in accounting education and supporting future audit practice regulations.

Page 4 of 5 | Total Record : 41

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