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Pajak dan Manajemen Keuangan
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 3046899X     EISSN : 30469848     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Manajemen, Ilmu Perpajakan dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 67 Documents
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Analisis Perilaku dan Preferensi Mahasiswa terhadap Pengalaman Belanja Online dan Offline Talita Ardra Widyadhana; Adelia Maileni Agustin; Dila Amalia; Firda Shauma Destiawan; Nabilla Hapsari Putri Fauzi; Stephanie Aurelia; Rama Wijaya Abdul Rozak
Pajak dan Manajemen Keuangan Vol. 1 No. 2 (2024): April: Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i2.77

Abstract

Shopping activities have become a dominant phenomenon in people's lives, one of which is among students. Students are an important segment in society, so they have become a shopping preference that deserves to be understood more deeply. The aim of this research is to analyze student behavior and preferences from shopping experiences. This research uses a descriptive quantitative method with data collection using a questionnaire with closed answers. The questionnaire was filled in by 152 respondents spread across various universities in Indonesia. The research results show that the e-commerce applications that are often used by students are Shopee and Tokopedia. Students prefer to shop through online shops because the prices offered are more affordable than conventional shops. Apart from that, if you shop via an online shop, the activity time is shorter and more efficient. In the online shop, the products offered are quite diverse and varied, and there are lots of promotions on offer so that they attract the attention of buyers. Online shops are used by students to buy fashion and skincare products because the products offered are more diverse compared to offline shops. Based on this data, it can be understood that students choose to shop through online shops using the Shopee and Tokopedia applications and choose to shop for fashion and skincare.
Teknologi Kantor Di Era Digital: Mengulas Alat-Alat Modern Untuk Produktivitas Yang Lebih Baik Dan Memilih Peralatan Kantor Yang Ergonomis Untuk Kantor Yang Lebih Sehat Fitri Nur Waliyaden; Gloria Theodora Wahi Leo
Pajak dan Manajemen Keuangan Vol. 1 No. 3 (2024): Juni : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i3.121

Abstract

The development of digital technology has significantly changed the work paradigm, creating a work environment that is not bound by geographical boundaries through the utilization of cloud platforms, online collaboration tools, and advanced digital communications. This transformation increases productivity and enables collaboration between employees, even if they work in different locations. However, these changes also bring new challenges related to employee well-being. One of the main issues is stress due to the blurring of working time boundaries, with employees often struggling to distinguish between work and personal time. In addition, there is an increased risk of physical injury due to the use of non-ergonomic digital devices, including injuries from improper keyboard and mouse use. To overcome these challenges, companies must implement ergonomic office equipment to support the physical and mental health of their employees. Modern technology, including artificial intelligence (AI), plays an important role in selecting and customizing ergonomic office equipment to the individual needs of employees. AI analyzes equipment usage and posture data and recommends adjustments to prevent injuries and improve work comfort. The purpose of this study is to discuss the importance of office technology and ergonomics in improving employee productivity and well-being. By integrating advanced technology and ergonomic principles, companies can create a more comfortable and healthy work environment. This not only increases productivity, but also improves job satisfaction, creativity and employee retention. An ergonomic work environment reduces stress and fatigue, allowing employees to work more effectively and efficiently. The research method used in this study is a literature review that collects and analyzes information from various sources regarding office technology, ergonomics, and their impact on work productivity. The study found that the use of ergonomics-enabled technology in the workplace significantly increases employee happiness. Companies that invest in ergonomic technology and equipment can create a sustainable competitive advantage through a healthier and more productive workforce. This study shows that a balance between technology and ergonomics is key to creating a productive and sustainable work environment.
Pentingnya Penerapan Keselamatan Dan Kesehatan Kerja (K3) Sebagai Faktor Penentu Optimalisasi Produktivitas Kerja Robi Rojaya Simbolon; Farrel Pasya Harramain; Mochamad Rizaldi Putra Sonjaya
Pajak dan Manajemen Keuangan Vol. 1 No. 3 (2024): Juni : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i3.122

Abstract

Occupational health and safety (K3) is an effort to protect things that are dangerous so that everyone in the work environment is always safe and healthy. Creating a safe and healthy work environment can minimize the occurrence of accidents or accidents that can cause prolonged absences from work and significant costs for the company. Injured or sick workers can hinder productivity and disrupt work. The implementation of work safety basically aims to find weaknesses that exist and the possibility of accidents occurring in the work environment. This function consists of finding the cause and effect of an accident and investigating whether it is controllable or not. Labor productivity is a very important factor for companies, because the higher labor productivity, the more production or work results that can be provided in a certain time. To achieve maximum productivity, other things that are still related to labor productivity must also be considered. Among them are job opportunities, work motivation, work efficiency and effectiveness, work ability, as well as experience and knowledge that support the work process. Measurement of labor productivity is based on a system of physical income per person or hours worked per person based on working time or in days or years. By making these measurements, it is converted into work units, namely. into the amount of work that can be completed by employees working according to implementation standards in one hour. In short: The adoption of occupational health and safety in the workplace is an important factor in increasing the productivity and success of the entire enterprise. With the implementation of OSH it is possible to prevent work-related accidents and injuries, prevent employee absenteeism, which increases job satisfaction and creates competitive advantages that can lead to future employee success.
Uang Dan Lembaga Keuangan Dhaisya Dea Maretha; Refi Yoanda Rahmatul Aulia; Riki Kurniawan
Pajak dan Manajemen Keuangan Vol. 1 No. 3 (2024): Juni : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i3.170

Abstract

This research discusses the dynamics of money as a medium of exchange, store of value, and unit of account, as well as how the evolution of money has an impact on economic growth and global transactions. In addition, this paper investigates the challenges and risks facing financial institutions, such as market volatility, systemic risk, regulatory changes, and the impact of technological innovation. In this context, research using literature methods also examines the importance of financial stability and public trust in financial institutions, as well as strategies for maintaining the integrity of the financial system. Analyzing trends and changes occurring in the world of finance will provide readers with comprehensive insight into the latest developments in the financial sector, the important role of money in the economy, and how financial institutions can adapt to changes in the business and regulatory environment.
Pendapatan Nasional 3 Sektor Dan 4 Sektor Chesia Afriza; Mar’atus Solekhah; Rizky Fadhilah Ahmad; Misfi Laili Rohmi
Pajak dan Manajemen Keuangan Vol. 1 No. 3 (2024): Juni : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i3.171

Abstract

Abstract: National income is one of the key indicators in measuring the economic welfare of a country, which describes the total value of all goods and services produced in a certain time period. This concept is the basis for understanding the economic dynamics of a country, which reflects production, distribution and expenditure activities in the economy. In national income analysis, the three-sector and four-sector approaches offer different points of view in understanding the structure and interaction of economic sectors. The three-sector approach separates the economy into household, business, and government sectors. Households act as the main consumers influencing aggregate demand, while businesses are responsible for the production of goods and services, and the government has a role in regulating and managing economic activities. On the other hand, the four-sector approach broadens the analysis by including the foreign trade sector, which makes it possible to understand the influence of international trade on national income. In this article, we provide an in-depth discussion of national income in both analytical frameworks, discussing the role of each sector in the formation of national income and its impact on the economy as a whole. We also explore relevant policy implications in the context of the three-sector and four-sector approaches, including strategies to increase economic growth, reduce inequality, and promote societal well-being.
M-banking: Salah Satu Layanan Jasa Bank Yang Menjadi Faktor Penting Dalam Mendapatkan Kepuasan Nasabah Henry Fransisko Paniroi; Erika Hardiyanti Kusuma Dewi; Muhammad Irsad K
Pajak dan Manajemen Keuangan Vol. 1 No. 3 (2024): Juni : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i3.182

Abstract

In the rapidly evolving digital era, mobile banking services have emerged as one of the forefront innovations in the banking industry. This article discusses the importance of customer satisfaction through mobile banking services as a crucial banking service. Adopting a qualitative approach, this research utilizes data from 10 questionnaire responses to analyze the four dimensions of mobile banking quality: convenience, security, ease of use, and design. Additionally, the study considers aspects of communication and customer service. The results of the analysis indicate that customer satisfaction plays a significant role in building a strong relationship between banks and customers. By optimizing the quality of mobile banking services, including convenience, security, ease of use, and design, banks can ensure better customer satisfaction, enhance customer loyalty, and strengthen their position in an increasingly competitive market. The interpretation of the data also provides personal recommendations as an additional aspect, emphasizing the importance of improving critical aspects of mobile banking services. These recommendations reinforce the conclusion that focusing on customer satisfaction will help banks achieve a competitive advantage in the current digital era.
Tingkat Literasi Terkait Kewajiban Pembayaran Pajak Pada Masyarakat Kota Binjai Sumatera Utara Anggi Luthfiah Pane; Nurlaila Rachman; Triana Triana
Pajak dan Manajemen Keuangan Vol. 1 No. 3 (2024): Juni : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i3.234

Abstract

The study tested tax literacy and factors that influenced tax compliance in Binjai City, North Sumatra, using a qualitative approach of semi-structured interviews and observations. The results show that the majority of people have a basic understanding of tax types, but difficulties in understanding technical details such as tax calculations and reporting processes. Factors such as education, income, and tax administration experience affect tax literacy, while awareness of the importance of tax for development still needs to be enhanced. The implications of this research include recommendations to develop inclusive and tailor-made tax education programmes, to enhance public understanding and compliance in paying taxes and to support national development effectively. This research makes an important contribution to local tax policy in an effort to increase public participation and awareness of their tax obligations.
Analisis Pentingnya Meningkatkan Pengetahuan Akan Dasar-Dasar Perpajakan Bagi Generasi Milenial Dwiki Wardana Syah; Ryan Hidayat; Ridho Ramadiansyah; Lazuardi Yusuf Suharto; Dini Vientiany
Pajak dan Manajemen Keuangan Vol. 1 No. 3 (2024): Juni : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i3.235

Abstract

Increasing the level of understanding about taxation for the nation's next generation, namely the millennial generation, is very important to create the next generation who understand and obey taxation in order to realize a bright future for the nation. The qualitative approach method is the research methodology used in this research journal, and the type of research is literature study or also library research where this research method collects data through studying and understanding theories from related literature or different sources. The findings from this research are that it is very important for the millennial generation to be provided with knowledge about the basics of taxation as early as possible, so that the millennial generation can understand how important taxes are for the development of the country
Pengaruh Persepsi Dan Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Pada PP No 23 Terhadap Umkm Di Kota Medan Sumatera Utara Yeni Yolanda Simatupang; Lira Amelia; Fitrah Khairuna Ulfa Lubis
Pajak dan Manajemen Keuangan Vol. 1 No. 3 (2024): Juni : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i3.236

Abstract

This research investigates the understanding and compliance of MSMEs in Medan City regarding Government Regulation No. 23 of 2018, which provides tax facilities. Findings from surveys and in-depth interviews with 100 MSMEs reveal that the majority (78%) have a good understanding of the regulation. They also perceive this regulation as beneficial in managing their business tax aspects (82%). Tax compliance has also improved, with 70% of respondents reporting adherence to tax regulations since understanding the regulation. Factors influencing understanding and compliance include effective socialization, technological support, and respondents' educational levels. The implications of this study underscore the importance of continuous government efforts in socialization and education, as well as ensuring accessible services for MSMEs, to enhance tax compliance and support sustainable regional economic growth.
Analisis Kinerja Keuangan Daerah Pada Kabupaten Karawang Tahun 2020-2022 Satrio Budi Prakoso; Uus MD Fadli
Pajak dan Manajemen Keuangan Vol. 1 No. 3 (2024): Juni : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i3.274

Abstract

Menganalisis rasio kemandirian daerah, rasio efektivitas, dan rasio efisiensi untuk melihat bagaimana kinerja keuangan pemerintah daerah Kabupaten Karawang. TujuanMenganalisis kinerja fiskal pemerintah daerah Kabupaten Karawang. Pemerintah melakukan analisis kinerja keuangan untuk mengukur efisiensi mereka, mengidentifikasi bidang-bidang yang perlu ditingkatkan, menilai kesehatan keuangan mereka saat ini dan di masa depan, menentukan apakah mereka dapat memenuhi kewajibannya, dan memantau kepatuhan terhadap rencana pengeluaran. Para peneliti dalam penelitian ini mengandalkan teknik kuantitatif. Data dikumpulkan dengan menggunakan instrumen penelitian dan dianalisis secara kuantitatif dan statistik dengan tujuan untuk menguji hipotesis yang telah ditetapkan, seperti yang dijelaskan oleh Sugiyono (Kuantitatif, 2016). Metode penelitian ini berlandaskan pada filsafat positivisme..tahun anggaran 2020 sebesar 72.01% 2021 rasio kemandirian keuangan daerah 68,14% dengan tahun anggaran 2022 persentasenya mengalami kenaikan 70,80% rasio efektifitas 2020 sebesar 119,22% 2021 115,74% dikategorikan sangat efektif 2022 99,76% dikategorikan cukup Efektif.efisiensi badan pendapatan daerah Kabupaten Karawang tahun anggaran 2020 sebesar 95,31% 2021 rasio efektifitas mengalami penaikan 94,32% anggaran 2022 mengalami penaikan signifikan yaitu 100,09% dikategorikan tidak efisienDari tahun 2020 hingga 2022, persentase pasien dengan RKKD pada lutut adalah 2020 72,01% ,2021 68,14% & 2022 70,80%,REPAD secara berurutan: 119,22%, 115,74% & 99,76% dari tahun 2020 hingga 2022 Dari tahun 2020 hingga 2022, angka REKD adalah 95,31%,94,32%dan 100,09%. Hal ini disebabkan karena dengan PAD, Realisasi Belanja Daerah Pemerintah pemerintah kabupaten karawang dari tahun 2020 sampai dengan tahun 2022

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