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[The Optimization Strategy of Restaurant Tax Collection in The Government of Sleman District, 2013 - 2015 ]]>
<![CDATA[Nuryanto]]>
<![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 paper is to present the results of an in-depth analysis of the strategic factors that have influence the development of restaurant taxes in Sleman Regency Government, namely a summary of the internal strategic factor analysis (IFAS) and a summary of the External Strategic Factor Analysis (EFAS) from this research. This paper aims to provide an overview of IFAS and EFAS, focusing on the key factors that affect the development and implementation of the strategy, and to provide a reference for the strategic planning of the restaurant tax. The research method used in this research is descriptive qualitative. Data was obtained through interviews, questionnaires and documentation studies. The research data was processed, then a SWOT analysis was carried out. By identifying opportunities, threats, strengths and weaknesses with analysis of external and internal factors, the right strategy has been produced for the Sleman Regency Government, namely the strategy of using strengths to take advantage of opportunities (Strength Opportunity).]]>
<![CDATA[Comparative Analysis of The Influence of Liquidity, Solvency and Profitability on Stock Prices in Non Cylical Consumer Sector Manufacturing Companies Listed on The Indonesian Stock Exchange (BEI) For The 2018-2022 Period ]]>
<![CDATA[Antonius Panji Santoso]]>;
<![CDATA[Lia Rachmawati]]>;
<![CDATA[Nurshadrina Kartika Sari]]>
<![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 analyze the influence of the variables liquidity ratio, solvency ratio, and profitability ratio on share prices with non-cyclical consumer sector manufacturing companies as research objects. This research was conducted over a period of five years, namely from 2018 to 2022 with a sample size of 19 companies. Sampling in this study used a purposive sampling technique and data was analyzed using multiple linear regression analysis. The research results show that partially the liquidity ratio and solvency ratio have no effect on stock prices, while the profitability ratio variable has an effect on stock prices. Simultaneously, the variables liquidity ratio, solvency ratio and profitability ratio have no influence on stock prices.]]>
<![CDATA[The Impact Cost Factor Production on the Sheep Farmer’s Household Economics ]]>
<![CDATA[Muhammad Ardi Wiranata]]>
<![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[Sheep is a promising business opportunity, aside from being a commodity of export sheep in several ASEAN countries, to date Indonesia has not been able to provide export opportunities for sheep or goats, including contributors to sheep and goats as well as gradually also as farmers. The existence of livestock is a daily capital or savings that can support the lives of farmers, requires the time needed to manage livestock that can be used in addition to farmers. This study aims to calculate all the components of costs, income, earnings obtained as well as factors that increase sheep farming in East Java. This study analyzes the use of business analysis R/c ratio, and multiple linear regression to understand the factors that influence production. The results of the analysis show a loss figure of Rp. 226,752,000. Seven factors that significantly affect the income of household sheep farmers education, experience, land occupied, status of livestock, feed costs, other costs, and VOVD costs have a positive contribution to the income of farmers]]>
<![CDATA[The Role of EVA in Enhancing Corporate Value and Sustainability: a Case Study Approach ]]>
<![CDATA[Marianus Hendrilensio Sanga]]>
<![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[Applied financial position of corporates and calculate their actual economic profit take into account the Economic Value Added (EVA) methodology. The objective of this paper is to apply the EVA methodology to real-world corporate data, presenting a comprehensive case study that illustrates the creation of corporate value. This study is grounded in extensive literature review, including research publications and studies related to sustainability, corporate social responsibility, the sustainable value concept, and the EVA methodology itself. Additionally, the analysis draws on the corporation's financial statements, including accompanying notes, to ensure a thorough examination. Various analytical methods were employed throughout the study, including analysis, comparison, selection, abstraction, induction, deduction, determination, and statistical techniques. These methods were crucial in accurately interpreting the data and deriving meaningful insights regarding the corporation's economic performance. While the EVA methodology offers significant advantages in evaluating a corporation's value by focusing on economic profit and cost of capital, it is also subject to certain limitations and challenges. These include potential difficulties in obtaining accurate cost of capital estimates and the complexity of adjusting accounting figures to reflect true economic realities. Despite these challenges, EVA remains a powerful tool for understanding and enhancing corporate value creation.]]>
<![CDATA[Evaluation of Financial Performance : Case Study at the Population and Civil Registration Service Wondama Bay Regency ]]>
<![CDATA[Yohanis Silfester Lefteuw]]>;
<![CDATA[Adriansyah]]>
<![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 is based on the importance of evaluating financial performance as a step to improve the efficiency and effectiveness of budget use at the Department of Population and Civil Registration. The aim is to evaluate and analyze financial performance, including budget allocation, fund usage efficiency, and compliance with financial regulations. The method used is descriptive quantitative analysis by utilizing financial data from previous years and conducting in-depth interviews with related staff to gain further insights into budget implementation. The research results indicate several weaknesses in the financial management system that impact the achievement of department performance targets, such as misalignment of budget allocation with activity priorities and delays in budget realization processes. The implications are the need for improvements in the internal control system and enhancement of the capacity of human resources involved in financial management, with the hope of helping the Department of Population and Civil Registration improve financial performance]]>
<![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.]]>
