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
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<![CDATA[Analysis Control Supply Material Raw Use Economic Order Quantity (EOQ) Methods and Periodic Order Quantity (POQ) on Resto Niswadi Sekayu ]]>
<![CDATA[S Fipiariny]]>;
<![CDATA[Rian Raga Satria]]>;
<![CDATA[Nadilah Pratiwi]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
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<![CDATA[The purpose of this paper is to find out how to control the supply of raw materials at Resto Niswa, to find out the problems of controlling raw material supplies at Resto Niswa. The object of this research is Resto Niswa. The research method uses a Quantitative Descriptive method. From the results of the study it was concluded that raw material inventory control using the EOQ and POQ methods can minimize inventory costs and the frequency of ordering raw materials, where the EOQ method produces raw material inventories with a quantity of 12,857 Kg and a total inventory of RP. 13,509,949 with 7 frequency orders. Meanwhile, according to the POQ method, it produces a total inventory of 3,390 kg of raw materials with an ordering frequency of 2 times and a total inventory of Rp. 3,562,027. To Simplify inventory calculations, you can use the POM – QM application for windows.]]>
<![CDATA[The Effect of Financial Ratio on Financial Distress in Banking Companies Listed on The IDX Year 2018–2022 ]]>
<![CDATA[Damianus Nakula Aji Irwanto]]>;
<![CDATA[Lia Rachmawati]]>;
<![CDATA[Mainatul Ilmi]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
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<![CDATA[The number of banks are trying to sell their assets that had deteriorated before the Covid-19 pandemic through bulksales or wholesale sales. This step is expected to immediately reduce the bank's Non-Performing Loan (NPL) ratio significantly. One of them is PT Bank Tabungan Negara Tbk (BTN). The bank is exploring the sale of NPLs in bulksales through an asset swap scheme or exchanging assets for securities. The purpose of the study was to analyze the effect of CAR, NPL, LDR, ROA, DAN BOPO partial and simultaneous events on Financial Distress in banking companies listed on the IDX in 2018 – 2022. The sample selection method uses the Purposive Sampling method so as to get 35 banking companies. The research method uses multiple linear regression analysis. The results of this study show that (1) CAR, LDR, ROA have a significant positive effect on Financial Distress (2) NPL, BOPO have no significant effect on Financial Distress (3) CAR, NPL, LDR, ROA, DAN BOPO simultaneously affect Financial Distress ]]>
<![CDATA[Implementation of the Payroll Accounting Information System Through Cash Management System (CMS) In Improving Internal Control of the Payroll System at CV. XYZ Jember ]]>
<![CDATA[Ronaldo Liputo]]>;
<![CDATA[Mainatul Ilmi]]>;
<![CDATA[Nurshadrina Kartika Sari]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
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<![CDATA[This research was conducted to analyze implementation Cash Management System (CMS) in supporting internal control of the payroll system at CV. XYZ. This research uses a descriptive qualitative method with a case study approach. This research uses in-depth interviews with each informant. The research results show that the implementation of the payroll accounting information system at CV. XYZ by using the application Cash Management System (CMS) has been implemented quite well because the company has implemented it in accordance with the components of Committee of Sponsoring Organization of the Treatway Commission or COSO. And with the CMS application, the distribution or distribution of employee salaries becomes very efficient because there are features real time transaction where authorization can be done anywhere and at any time.]]>
<![CDATA[Revitalization of Tourism Products as a Tourism Marketing Strategy Moderated by Destination Image on Visiting Decisions ]]>
<![CDATA[Alifian Rizzalul Ahmad]]>;
<![CDATA[Diana Kusuma Nurjannah]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024 ]]>
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<![CDATA[Indonesia's tourism industry has rebounded with increased foreign exchange earnings following the pandemic-induced downturn. Tourism plays a crucial role in both domestic and international market development. A critical effort in the tourism marketing development strategy is revitalizing tourism products. Wisata Rembangan in Jember, East Java, underwent tourism product revitalization due to deteriorating facilities and visitor dissatisfaction during 2015-2020. This effort aimed to enhance destination appeal and visitor numbers. This study explores how Wisata Rembangan's product revitalization influences visitor decisions, with destination image as a moderating factor. Positive impacts are anticipated on repeat visits due to improved tourism products. While destination image influences visitor decisions, it does not significantly moderate the effect of product revitalization. Practical recommendations will aid Rembangan Tourism in enhancing destination quality and competitiveness through effective strategies. This research employs an explanatory approach with questionnaire-based data collection from Rembangan visitors, analyzed using PLS-SEM. Findings indicate a direct positive relationship between tourism product revitalization and visitor decisions, with destination image contributing positively but without significant moderation effect.]]>
<![CDATA[Application of The Balanced Scorecard as a Benchmark For Performance Assessment at the Surya Abadi Situbondo Multi Business Cooperative ]]>
<![CDATA[Norma Ilviatus Suhro]]>;
<![CDATA[Diana Dwi Astuti]]>;
<![CDATA[Lia Rachmawati]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
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<![CDATA[This research aims to determine the performance of the Surya Abadi Cooperative when measured using a financial perspective, customer perspective, internal business process perspective, learning and growth perspective. This research uses a purposive sampling method, which means researchers tend to choose informants who are considered to know the information and problems in depth and can be trusted. The results of this research found that based on the conclusions from each perspective of the Balanced Scorecard, it can be concluded that overall KSU Surya Abadi Situbondo has quite good performance.]]>
<![CDATA[The Influence of Hedonic Lifestyle and Social Influence on Impulsive Online Purchases of Dahlia Brand Air Freshener Products ]]>
<![CDATA[Ella Anastasya Sinambela]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024 ]]>
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<![CDATA[Human needs are increasing day by day. One of them is the need for air freshener. With the existence of online shopping media, it becomes easier for people to make purchases. In fact, people often make impulse purchases online. This research is to determine the influence of hedonic lifestyle and social influence in forming online impulse purchases. This research used 100 respondents with multiple linear regression analysis. The research results show that hedonic lifestyle and social influence influence the formation of online impulsive purchases.]]>
<![CDATA[Analysis of Factors Affecting Motor Vehicle Tax Revenue in Bondowoso District ]]>
<![CDATA[Abdallah Rizal]]>;
<![CDATA[Diana Dwi Astuti]]>;
<![CDATA[Haifa]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
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<![CDATA[The main objective of this research is to explain and analyze the factors affecting the revenue from motor vehicle taxes in Bondowoso Regency. This research utilizes a quantitative method. The data source for this study is secondary data obtained from the Bondowoso Central Statistics Agency. The population in this study consists of four variables related to the research. Purposive sampling technique is employed for sample selection, in alignment with the research objectives. Multiple linear regression is used as a hypothesis testing tool with the assistance of SPSS 25 software. The research indicates that the influence of inflation, the number of motor vehicles, the population, and Gross Regional Domestic Product (GRDP) simultaneously affect the revenue from motor vehicle taxes]]>
<![CDATA[Influence of Profitability and Debt Policy on Company Value in Health Companies ]]>
<![CDATA[Syahbathie Sabariah]]>;
<![CDATA[Soni Okabrian]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
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<![CDATA[This research aims to determine and test the influence of Profitability and Debt Policy both partially and simultaneously on Company Value in health sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The research population includes all health sector companies listed on the Indonesia Stock Exchange for the 2019 - 2023 period. The sample was determined using purposive sampling. The analysis techniques used in this research are descriptive analysis, classical assumption testing, and hypothesis testing using a linear regression model. The research results show that (1) Profitability has a significant effect on Company Value. This is proven by the calculated t value being greater than the t table value (5,494 > 1,667) and a significance value of (sig) (0.000 < 0.05). (2) Debt Policy does not have a significant influence on Company Value. This is shown by the calculated t value < t table, namely (0.256 < 1.667) and the significance value (sig) (0.798 > 0.05). (3) Profitability and Debt Policy simultaneously have a significant effect on Company Value. This is shown by the calculated F value > F table, namely (19.035 > 3.13) and the significance value (sig) (0.000 < 0.05). Profitability as proxied by ROI and debt policy as proxied by DAR have an influence of 34.3% on company value as proxied by PBV.]]>
<![CDATA[Implementation Government's Internal Control System on the Quality Financial Reporting Which Moderate by Human Resource Competency ]]>
<![CDATA[Nasrun Naida]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
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<![CDATA[This study aims to (1) explain the implementation of Government Internal Control Systems (GICS), and Financial Report Quality; (2) assess the effect of LGIS implementation on Financial Report Quality (FRQ); (3) evaluate the influence of GICS implementation on FRQ; (4) identify how the interaction between LGIS and Human Resource Competence affects FRQ; and (5) analyze the interaction between GICS and Human Resource Competence on FRQ. The study employed Partial Least Square (PLS) method in Structural Equation Modeling (SEM) using WarpPLS 8.0 software, involving 128 respondents. Findings indicate that (1) the majority of Local Government Agencies (LGAs) support the use of LGIS and GICS to enhance FRQ; (2) LGIS has a positive and significant impact on FRQ; (3) GICS similarly has a positive and significant impact on FRQ; (4) Human Resource Competence strengthens the relationship between LGIS and FRQ; and (5) likewise enhances the relationship between GICS and FRQ]]>
<![CDATA[The Influence of Product Quality, Service Quality and Location on Repurchase Decisions Through Consumer Satisfaction at Seblak Eci Jember Tea Buffet ]]>
<![CDATA[Lilis Handayani]]>;
<![CDATA[HP Agustin]]>;
<![CDATA[Dedy Wijaya Kusuma]]>
<![CDATA[ ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024 ]]>
Publisher : <![CDATA[Medikun Publisher ]]>
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<![CDATA[ The aim of this research is to determine the influence of product quality, service quality and location on repurchase decisions through consumer satisfaction at the Seblak Eci Jember Tea buffet. The sampling technique was purposive sampling with a total of 75 respondents. Hypothesis testing data analysis in this study used IBM SPSS statistics 25 software. Hypothesis test results showed that product quality had a positive and significant effect on consumer satisfaction, service quality had no positive and insignificant effect on satisfaction. consumers, location has a positive and significant effect on consumer satisfaction, product quality has no positive and insignificant effect on repurchase decisions, service quality has a positive and significant effect on repurchase decisions, location has no positive and insignificant effect on repurchase decisions, consumer satisfaction has an effect positive and significant on repurchase decisions, consumer satisfaction is able to mediate product quality on repurchase decisions, consumer satisfaction is not able to mediate service quality on repurchase decisions, consumer satisfaction is able to mediate location on repurchase decisions]]>
