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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 6 Documents
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Search results for , issue "Vol. 2 No. 5 (2025): Oktober : Pajak dan Manajemen Keuangan" : 6 Documents clear
Pengaruh ROA, ROE, dan DER terhadap Profitabilitas Perusahaan Personal Care yang Terdaftar di Bursa Efek Indonesia Tahun 2021 – 2024 Jarmadi Setiawan; Bayu Kurniawan; Noni Setyorini
Pajak dan Manajemen Keuangan Vol. 2 No. 5 (2025): Oktober : 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.v2i5.1565

Abstract

Profitability is a key indicator in assessing a company’s financial performance, particularly in the personal care industry listed on the Indonesia Stock Exchange (IDX). This study aims to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), and Debt to Equity Ratio (DER) on profitability as measured by Net Profit Margin (NPM). The research employed a quantitative approach using multiple linear regression analysis based on the financial statements of personal care companies for the 2021–2024 period. The findings reveal that ROA has a positive and significant effect on NPM, indicating that the more efficiently a company manages its assets, the higher the net profit margin achieved. Meanwhile, ROE and DER show no significant effect on NPM, implying that shareholder equity returns and debt utilization in the capital structure have not directly enhanced net profitability. These results suggest that optimal asset management is a crucial factor in improving the financial performance of personal care companies.
Analisis Laporan Realisasi Anggaran Bidang Bina Marga pada Kantor Dinas Pekerjaan Umum dan Perumahan Rakyat Provinsi Jambi Raudho Lestari; Moh. Ihsan; Dessy Elliyana
Pajak dan Manajemen Keuangan Vol. 2 No. 5 (2025): Oktober : 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.v2i5.1623

Abstract

This study, entitled Analysis of Budget Realization Report in the Road and Bridge Division of the Public Works and Housing Office of Jambi Province, aims to analyze the Budget Realization Report (LRA) and assess the effectiveness and efficiency of budget utilization during the 2021–2023 period. The research employs a quantitative method with a descriptive approach. Data were collected through interviews, financial report documentation, and observation, using purposive sampling techniques. The findings indicate that revenue realization was categorized as effective, with achievement ratios of 96.90% in 2021, 96.70% in 2022, and 96.24% in 2023. Meanwhile, expenditure realization was classified as highly efficient, with ratios of 17.91% in 2021, 11.67% in 2022, and 16.87% in 2023. Based on these results, it can be concluded that the budget management of the Road and Bridge Division at the Public Works and Housing Office of Jambi Province was both effective and highly efficient throughout the study period, and it may serve as a valuable reference for improving infrastructure budget management at the regional level.
Analisis Tren dan Prediksi Kapitalisasi Aset Menggunakan Model ARIMA Maulidya, Icha
Pajak dan Manajemen Keuangan Vol. 2 No. 5 (2025): Oktober : 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.v2i5.1624

Abstract

Effective management of fixed assets plays a crucial role in maintaining the reliability and transparency of a company’s financial reporting. Errors in the capitalization process can lead to misstatements in financial statements and affect investment decisions. This study aims to analyze and forecast asset capitalization trends using the Autoregressive Integrated Moving Average (ARIMA) model. The research utilizes monthly recap data of asset capitalization recorded during the Settlement to Fixed Asset process from January 2021 to August 2025. The data were processed through several stages, including stationarity testing, model identification, parameter estimation, and model accuracy evaluation. The findings indicate that the data are stationary without differencing (d = 0). From several candidate models, ARIMA(0,0,3) was identified as the best model based on the lowest AIC value of 39.76. The selected model was then applied to predict asset capitalization values for the next ten periods, resulting in forecasts ranging from 1.12 to 1.56 trillion rupiah. Model evaluation showed a MAPE of 29.01%, which implies a moderate forecasting accuracy. Consequently, the ARIMA model can be considered a suitable analytical tool for monitoring and forecasting asset capitalization quantitatively.
Pengaruh Ukuran Perusahaan, Operating Capacity, Sales Growth terhadap Financial Distress yang Dimoderasi dengan Profitabilitas Nancy Dwiyanti; Sri Rahayu
Pajak dan Manajemen Keuangan Vol. 2 No. 5 (2025): Oktober : 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.v2i5.1648

Abstract

This research aims to examine the influence of firm size, operating capacity, and sales growth on financial distress, with profitability serving as a moderating variable. The study employs a purposive sampling technique and selects 96 companies from the primary consumer sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The data are analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with the assistance of SPSS version 22. The findings reveal that firm size does not have a significant impact on financial distress, indicating that larger firms do not necessarily experience lower financial risk. In contrast, operating capacity and sales growth have a significant and positive influence on financial distress, suggesting that higher capacity utilization and increased sales activities may heighten financial vulnerability. Furthermore, profitability effectively moderates the relationships between firm size, operating capacity, and sales growth with financial distress. This result highlights the vital role of profitability in strengthening a company’s financial stability and mitigating potential financial distress or bankruptcy.  
Coretax Application Usage by Local Government Expenditure Treasurers: An Evaluation Based on Technology Acceptance Model Sutaryo Sutaryo; Y Anni Aryani; Taufiq Arifin; Doddy Setiawan; Evi Gantyowati; Payamta Payamta; Isna Putri Rahmawati; An Nurrahmawati; Muhammad Alif Nur Irvan
Pajak dan Manajemen Keuangan Vol. 2 No. 5 (2025): Oktober : 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.v2i5.1649

Abstract

The study aims to evaluate the adoption of the Coretax system by government expenditure treasurers using the Technology Acceptance Model (TAM). We assesses the factors influencing users' attitudes and intentions toward using new technology. Primary data from local government public service agencies in Karanganyar and Wonogiri regencies are collected by using questionnaire, analyzed with linear regression and path analysis. Our analysis reveals that perceived usefulness and behavioral intention are scored high, indicating that the treasurers find Coretax beneficial and are strongly inclined to continue using it. However, perceived ease of use and attitude toward use showed moderate to high ratings, indicating room for improvement in terms of ease of use and user comfort. Regression analysis found that perceived ease of use significantly affects perceived usefulness, attitude toward use, and behavioral intention. However, perceived usefulness and attitude toward use did not significantly influence behavioral intention. The findings suggest that the ease of use of Coretax plays a more crucial role in shaping the treasurers' behavioral intentions than perceived usefulness or affective attitude. This study providing insights into key determinants affecting user intentions and offering empirical foundations for developing training policies, system design improvements, and implementation strategies tailored to the public sector's needs. The findings of this research are also expected to contribute to offer practical implications for strengthening national tax digitalization reforms.
Strategi Peningkatan Kinerja SDM Perangkat Desa Melalui Analisis Swot di Pemerintahan Desa Pangkalan Lunang Zulfan Amirul Ghozali; Yeni Oktaviani
Pajak dan Manajemen Keuangan Vol. 2 No. 5 (2025): Oktober : 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.v2i5.1654

Abstract

This Development Project aims to analyze and formulate strategies for improving the performance of Human Resources (HR) among village officials in the Pangkalan Lunang Village Government by applying the SWOT analysis approach. The performance of village officials plays a crucial role in implementing various village development programs, as they serve as the front line in carrying out government policies. This project employs a qualitative method with data collection techniques including in-depth interviews, observations, and document studies. The SWOT analysis results indicate that village officials in Pangkalan Lunang Village possess several strengths, such as high dedication and a strong understanding of their duties and responsibilities. However, they also face weaknesses such as limited training opportunities and low managerial capacity. The analysis further reveals several opportunities that can be leveraged, including government policy support and available training programs, as well as challenges like low community participation in village development activities. Based on these findings, this Development Project proposes strategies to enhance the performance of village officials, including capacity building through regular training, increasing community participation, and strengthening coordination among related institutions. It is expected that the proposed strategies will improve the efficiency and effectiveness of village officials’ performance in supporting development in Pangkalan Lunang Village.

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