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Amin Sadiqin
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PERUM BUMI TARUNA , JL. TARUNA IX A KAV 67 WAGE , TAMAN SIDOARJO
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INDONESIA
Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science
Published by PT. Putra Jawa Mulya
ISSN : -     EISSN : 30892422     DOI : -
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences
Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science is a peer-reviewed open-access journal which publishes result from scientists and engineers from the fields of economic,management, accounting,business and educational technology ,sosial science. Every submitted manuscript will be reviewed by at least two peer-reviewers using the double-blind review method. This journal is published Quarterly (February, May, August, and November).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2025): Pebruari 2025" : 5 Documents clear
Implementation of PSAK 46 in Deferred Tax Reporting and its impact on company profits Dwi Prasetyo, Hendra
Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Vol. 1 No. 2 (2025): Pebruari 2025
Publisher : PT. Putra Jawa Mulya ( Putra Jawa Publisher )

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Abstract

Financial Accounting Standard PSAK 46 regulates the accounting treatment of income taxes, including the recognition of deferred tax assets and liabilities. This research aims to analyze the implementation of PSAK 46 in deferred tax reporting and its impact on company profits. The research method used is a case study of public companies in Indonesia with quantitative and qualitative data analysis. The research results show that the application of PSAK 46 has a significant effect on the presentation of financial reports, especially in reflecting temporary differences between accounting profit and fiscal profit. In addition, the deferred taxes that arise can affect the reported net profit, either in the form of additions or reductions in the value of taxes that must be paid. With proper implementation, PSAK 46 can increase the transparency and quality of a company's financial reports.
"Analysis of Financial Manager Behavior Towards Report Fraud in the AI Era" Komariyah, Fitri
Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Vol. 1 No. 2 (2025): Pebruari 2025
Publisher : PT. Putra Jawa Mulya ( Putra Jawa Publisher )

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Abstract

This research aims to analyze the behavior of financial managers in facing opportunities and pressure to commit financial report fraud in the era of artificial intelligence (AI). With increasingly sophisticated technology, accounting practices and financial supervision have undergone significant transformation, but on the other hand it has also opened up new opportunities for manipulative actions. This study uses a quantitative approach through a survey of 120 financial managers in various industrial sectors in Indonesia, and is supported by in-depth interviews to enrich the data. The research results show that psychological factors such as rationalization, organizational pressure, and opportunities detected through the use of AI greatly influence the tendency for fraudulent reports to occur. In addition, technological adaptability and ethical awareness are proven to be strong moderating factors in reducing the risk of fraudulent behavior. These findings provide an important contribution to the development of internal control systems and ethics training strategies in the digital era.
"Adaptation of Operational Management to Hybrid and Remote Work Trends" Ali, Mohammad
Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Vol. 1 No. 2 (2025): Pebruari 2025
Publisher : PT. Putra Jawa Mulya ( Putra Jawa Publisher )

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Abstract

Technological developments and changes in global work patterns have encouraged many organizations to adopt hybrid and remote work models. Operational management adaptation is the main key in ensuring effectiveness, efficiency and productivity in this situation. This article discusses how organizations adapt their operational processes, from human resource management, communication systems, performance monitoring, to the use of digital technology. With a strategic and flexible approach, companies can optimize collaboration, maintain organizational culture, and meet business targets amidst the dynamics of remote work. This study also identifies the main challenges and best practices that can be used as a reference in building adaptive operational management in the era of hybrid and remote work.
“Production Process Innovation to Increase Business Competitiveness in the Future case study PT Panca Setia Makmur” Muslikun
Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Vol. 1 No. 2 (2025): Pebruari 2025
Publisher : PT. Putra Jawa Mulya ( Putra Jawa Publisher )

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Abstract

In facing increasingly competitive market dynamics, innovation in the production process is a key factor in maintaining and increasing business competitiveness. This case study discusses PT Panca Setia Makmur's efforts to develop production process innovation through the application of new technology, optimizing work flow, and improving product quality. This research uses a qualitative approach with observation methods and in-depth interviews with management and related employees. The results show that planned and integrated innovation not only increases production efficiency, but also expands market opportunities and strengthens the company's position amidst industrial competition. This study provides strategic recommendations for other companies wishing to build competitive advantage through sustainable innovation in the production sector
“Ethical Behavior of Millennial and Gen Z Accountants: Behavioral Accounting Study in 2025" Sadiqin, Amin
Journal of Economics, Management, Accounting, Business, Educational, Technology, and Social Science Vol. 1 No. 2 (2025): Pebruari 2025
Publisher : PT. Putra Jawa Mulya ( Putra Jawa Publisher )

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Abstract

This research aims to examine the ethical behavior of millennial and Gen Z accountants in Indonesia, especially in the context of the accounting profession in 2025. With the increasing development of technology and social change, the younger generation, including millennials and Gen Z, face new challenges in maintaining their professional integrity. This research uses a quantitative approach with a survey method among millennial and Gen Z accountants who work in various accounting sectors. The results showed significant differences in ethical attitudes between the two groups, with factors such as education, exposure to technology, and work experience influencing their ethical decisions. These findings can be a consideration for educational institutions, regulators and professional organizations to develop policies that support the development of better ethical behavior among the younger generation of accountants.

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