ARTOKULO: Journal of Accounting, Economic and Management
ARTOKULO: Journal of Accounting, Economic and Management was published by Medikun Publisher. This journal publishes scientific articles that focus on issues relating to empirical investigations in accounting, economics, and management. period published twice a year in January-June and July-December. This journal also uses the LockSS system to ensure safe and permanent records for journals. Focus and Scope: 1. Accounting : Financial Accounting, Public Sector Accounting, Management Accounting, Sharia Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism in Accounting, Accounting Education, Taxation, Capital Market, Banking, Information System, Sustainability Reporting, Green Accounting, Behavioral Accounting. 2. Economic : Economic Development, Islamic Economics and Social Finance, Islamic Business and Halal, Entrepreneurship, Microeconomics, Economic Behavior, Macro Economics, International Economics, Emerging Markets, Products and Services Digital, Start-ups Digital, Technology in Business, Business Analyst. 2. Management : Human Resource Management, Financial management, Marketing Management, Operations Management, strategic Management, Organizational behavior, Sharia Management, Entrepreneurial Knowledge Management, IT Management, E-Business and E-Commerce, Enterprise Resource Planning (ERP), Supplier Chain Management (SCM), Customer Relationship Management (CRM), Customer Knowledge Management, Digital Marketing, Digital Platforms, Digital Advertising
Articles
37 Documents
<![CDATA[Evaluation of the Implementation of Enterprise Resources Planning on the Quality of Financial Reports at PT. Perkebunan Nusantara XI ]]>
<![CDATA[Nuri Faiqoti Himmah]]>;
<![CDATA[Faizal Hadi]]>;
<![CDATA[Maidatul Karomah]]>;
<![CDATA[Zakiyah Tur Rohma]]>;
<![CDATA[Nur Azizah]]>;
<![CDATA[Ilham Pria Bagus Saputra]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 1 (2024): January - April 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
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<![CDATA[This research examines the application of the Enterprise Resource Planning (ERP) system in PTPN XI's financial reports. ERP is an integrated software system used to manage various business functions, including finance. The application of ERP to PTPN XI's financial reports aims to increase efficiency, accuracy and reliability in processing and reporting financial information. PTPN XI is a plantation company with high operational complexity. The research results show that the application of ERP to PTPN XI's financial reports provides benefits in the form of process efficiency, reduced errors, and increased accuracy of financial information. However, challenges in implementing ERP include the complexity of data integration and changes in organizational culture. Successful ERP implementation requires thorough preparation, adequate training, and strong management support. The research results show that the application of ERP to PTPN XI's financial reports has provided significant benefits]]>
<![CDATA[Analysis of the Implementation of Simple Financial Reports in Accordance with SAK EMKM in Salad Alvi Jember ]]>
<![CDATA[Aprilia Fransiska Nahak]]>;
<![CDATA[Aulia Hawa Armanto]]>;
<![CDATA[Erlina Putri Siskawati]]>;
<![CDATA[Intan Puspita Ashari]]>;
<![CDATA[Madahgita Aleacasta Dynasty Azzahra Quraisy]]>;
<![CDATA[Estu Handayani]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 1 (2024): January - April 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
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<![CDATA[This research aims to examine the process of preparing financial reports for the Alvi Salad business. The focus includes obstacles faced during the preparation of the report, as well as the suitability of the report format to the SAK EMKM standards. Quantitative methods were used, combining observations, interviews and document analysis. Next, this data is analyzed to reach conclusions based on empirical findings. The results of the study confirm that Salad Alvi has deficiencies in fulfilling accounting standards. Sales records that only record goods sold show a lack of compliance with comprehensive accounting principles. In conclusion, Salad Alvi has not fully implemented a financial reporting system that complies with SAK EMKM. The financial reports prepared tend to be reactive to the owner's needs and do not reflect the accounting principles expected in SAK EMKM. Adjustments are needed so that the report preparation more closely follows the guidelines set out in the applicable accounting standards]]>
<![CDATA[Implementation of the Financial Reporting System on Grand Megane Optik ]]>
<![CDATA[Gabriella Kristalinawati]]>;
<![CDATA[Badrul Tamam]]>;
<![CDATA[Suhartatik]]>;
<![CDATA[Siti Nur Farida]]>;
<![CDATA[Nurulita Anggraeni]]>;
<![CDATA[Siska Wulandari]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 1 (2024): January - April 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
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<![CDATA[This article discusses the analysis of the financial reporting system at the Grand Megane Optik company in Jember Regency. The purpose of this article is to explore the financial reporting system used in financial management at the Jember branch of the Grand Megane Optik company. The research method used in this article is a qualitative descriptive method with data collection through interviews, observation and document analysis. The research results show that in the financial reports of the Jember branch of the Grand Megane Optik company, this company uses the Excel application and the Point of Sales (POS) application to produce monthly financial reports which will then be sent to the head office in Surabaya. In conclusion, this article shows that the Jember branch of the Grand Megane Optik company is considering using more modern and computerized software for their business management by using POS applications to improve efficiency and business management. Thus, companies can improve their business performance and gain greater profits in the future]]>
<![CDATA[Analysis of Review of Financial Accounting Standards for Micro, Small and Medium Entities at "Kopi Kampus" Jember ]]>
<![CDATA[Muhammad Rijalus Sholihin]]>;
<![CDATA[Leonita Cicilia]]>;
<![CDATA[Mustafa Samir]]>;
<![CDATA[Nilam Sabrina]]>;
<![CDATA[Yupita Keke Hartono]]>;
<![CDATA[Endang Sriwahyu Arini]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 1 (2024): January - April 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
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<![CDATA[Financial Reports are records of financial information from a company in an accounting period. The existence of financial reports can be used to describe company performance, especially in the financial sector. The aim of this research is to determine the extent of implementation of SAK EMKM in MSMEs, analyze MSME financial reports, and identify the advantages and disadvantages of recording financial reports at the Kopi Kampus cafe. The research method used is descriptive qualitative, by interviewing business owners and analyzing financial reports that have been prepared for Kopi Kampus. The research results provide information that Kopi Kampus has not fully implemented SAK EMKM, but has used an Accounting Information System in the form of the Microsoft Excel application. In recording financial reports, business owners ask for help from personnel whose professional level is unknown, so that there are irregularities in their financial reports in the form of taxes. Overall, Kopi Kampus has been quite detailed in recording its financial reports even though it has not fully implemented SAK EMKM]]>
<![CDATA[Analysis of Sales Reports as a Basis for Preparing Financial Reports for Warung Bu Tantri Jember ]]>
<![CDATA[Deo Fikri Aikal]]>;
<![CDATA[Diva Candra Rista]]>;
<![CDATA[Fajar Hardian]]>;
<![CDATA[Hilmi Abdillah]]>;
<![CDATA[Putri Maulidia Khotijah]]>;
<![CDATA[Mohammad Riza Ainulyaqin]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 1 (2024): January - April 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
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<![CDATA[Financial reports are records of a company's financial information in an accounting period that can be used to describe the company's financial performance. According to financial accounting standards issued by the Indonesian Accountants Association, financial reports function as a tool for analyzing financial performance which can provide information about financial position, performance and cash flow, so that it can be used as a basis for making economic decisions. The puIDRose of this writing is to find out the importance of financial reports and designing simple financial reports for Warung Bu Tantri MSMEs. The research used a descriptive data collection method by conducting interviews and direct observation with the owners of the MSMEs. This research shows that there are obstacles experienced by MSMEs, especially in preparing financial reports, because they are incomplete. Without comprehensive financial reports, the information produced is limited. This can make it difficult for business owners to fully understand the financial condition and performance of their business. Sound business decisions and effective financial planning are difficult without complete and detailed data. So in this BU TANTRI UMKM financial report, you don't use an application, just a simple financial report structure. Meanwhile, a good financial report that truly complies with PSAK must be complete and include all relevant elements]]>
<![CDATA[The Influence of Social Media Marketing on Purchasing Decisions Through Word of Mouth in the Dunkin Donut Company ]]>
<![CDATA[Aghni Aulia Aziz]]>;
<![CDATA[Aliman Wiranta]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 1 (2024): January - April 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
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<![CDATA[The purpose of this research is to determine the influence of social media marketing on purchasing decisions, to determine the influence of social media marketing on word of mouth, to determine the influence of word of mouth on purchasing decisions, to determine the influence of social media marketing on purchasing decisions through word of mouth on Dunkin Donuts. The population in this research is customers who make purchases at Dunkin Donut, where the sample size is 100 via the GPower application. The data collection technique used in this research is a questionnaire via Google Form. The analysis technique used in this research is the Strucural Equiation Model with a Partial Least Square approach. From the test results Social Media Marketing has a positive and significant effect on Purchasing Decision, Social Media Marketing has a positive and significant effect on Word of Mouth, Word of Mouth has a positive and significant effect on Purchasing Decision, Social Media Marketing has a positive and significant effect on Purchasing Decision mediated by Word of Mouth]]>
<![CDATA[The Influence of Entrepreneurship Education and Entrepreneurial Spirit on Entrepreneurial Interest ]]>
<![CDATA[Aliman Wiranta]]>;
<![CDATA[Aghni Aulia Aziz]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 1 (2024): January - April 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
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<![CDATA[Entrepreneuship is an important force in a country's economy. Fostering an entrepreneurial spirit is believed to be a solution in reducing unemployment. This research aims to explain the effect of entrepreneurship education on the entrepreneurial spirit mediated by entrepreneurial interest in students of class XII SMKS Bina Nasional Informatika, consisting of majors in Network Computer Engineering, Office Administration, and Accounting. The number of respondents taken amounted to 100 respondents using the Slovin formula and probability sampling techniques. The data has been collected and processed using path analysis techniques. This study shows that each variable tested has been valid and reliable, and is feasible in the model according to the path analysis test so that this research can be done. The results of the analysis prove that the variables of entrepreneurship education and entrepreneurial spirit have a significant positive effect on entrepreneurial interest.]]>
<![CDATA[Petty Cash Management Analysis on Small and Medium Micro Enterprises (Study at MSME Pemuda Grafika Selayar) ]]>
<![CDATA[Asrijal Akib]]>;
<![CDATA[Ari Utomo Saputra]]>;
<![CDATA[Amar Ma’Ruf Al-Mubaroq]]>;
<![CDATA[Bondo]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 1 (2024): January - April 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
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<![CDATA[Petty cash is the amount of cash held by a business held or managed by an employee, the treasurer whose duty is to pay or finance expenses that are usually small, regular, and immediate. The object of this research is one of the MSME located on the island of Selayar, the small MSME cash is handled by a cashier, but there are still gaps in the recording process. The aim of this study is to study how the use of small cash in a small and medium-sized micro enterprise (MSME) thus makes a good contribution to the sustainability of the enterprise. The method used in this research is qualitative descriptive method. The results of the research show that the use of petty cash in small and medium-sized micro enterprise is very supportive for business sustainability but there are still shortcomings found in small cash management at MSME i.e. in the cash control system]]>
<![CDATA[Analysis of the Effectiveness of the Use of E-Parking System in the Payment of Parking Fees in Jember District ]]>
<![CDATA[Asila Ulin Nuha Asila]]>;
<![CDATA[Thoriq Al Thof]]>;
<![CDATA[Siti Indah Purwaning]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 1 (2024): January - April 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
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<![CDATA[Rapid population growth and increasing demand for private vehicles make parking problems one of the biggest challenges for local governments. Jember Regency, one of the urban areas in Indonesia, is not spared from this complex parking problem. This study uses a qualitative approach to analyze the effectiveness of the use of e-parking system in paying parking fees in Jember Regency. Data collection methods include interviews, documentation, and observation. The purpose of this research is to identify the advantages and disadvantages of the e-parking system, compare the effectiveness of using the e-parking system with conventional methods, and identify factors that affect the effectiveness of using the e-parking system. The results of this study are expected to contribute knowledge and insights, as well as provide recommendations for the improvement and development of the e-parking system. The e-parking system offers ease of access, payment, and management of parking spaces, but also has drawbacks such as dependence on technology. Factors that affect the effectiveness of e-parking systems include human resource training, public response, illegal parking, and education. Comparison with conventional methods is also the main focus of this research]]>
<![CDATA[The Role of Tax Volunteers in The Renjani Program at The Jember Primary Tax Office ]]>
<![CDATA[Lisa Wati]]>;
<![CDATA[Windi Istiqoh Maulidya]]>;
<![CDATA[Bagos Muchlis]]>;
<![CDATA[Abdul Wadud Nafis]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 1 (2024): January - April 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
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<![CDATA[This research aims to explore the role of tax volunteers in supporting the success of the Renjani program at the Jember Primary Tax Office. The Renjani program aims to increase tax compliance among the public through education and socialization approaches. The research method used was participatory observation of tax volunteers and related Jember Primary Tax Office officials. The results showed that tax volunteers have a significant role in supporting the Renjani program, both in approaching the public and in implementing socialization and education activities. They help convey information about tax obligations in a more easily understandable way for the public, increase awareness of the importance of tax compliance, and provide technical assistance to taxpayers. Thus, the role of tax volunteers at the Jember Primary Tax Office can be considered as one of the key factors in the success of the Renjani program in achieving the goal of increasing tax compliance in the community. This study provides a more comprehensive insight into how collaboration between tax volunteers and tax institution officials can optimize the effectiveness of tax socialization and education programs.]]>
