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Jurnal Ekonomi, Manajemen, Akuntansi
Published by CV ULIL ALBAB CORP
ISSN : -     EISSN : 28285298     DOI : 10.56799
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi merupakan jurnal yang diterbitkan oleh CV ULIL ALBAB CORP. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi menerbitkan artikel hasil penelitian dan kajian literatur dari bidang ekonomi, manajemen, akuntansi baik dari perspektif konvensional dan/atau Islam namun juga tidak terbatas pada bidang ilmu-ilmu sosial. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi terbit setahun 6 kali tiap tahun. Jurnal ini merupakan wadah bagi para akademisi, praktisi, mahasiswa, maupun lapisan masyarakat lain untuk mempublikasikan hasil penelitian dan pemikirannya. Jurnal ini menerima artikel dengan seleksi secara ketat dan berkomitmen menjaga kualitas artikel.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 197 Documents
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Search results for , issue "Vol. 3 No. 4: Mei 2024" : 197 Documents clear
Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan Dame Ria Rananta Saragi; Lasma Lenida Rosinta Sianipar; Anita Tresia Samosir
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3445

Abstract

The aim of this research is to test and analyze the influence of good governance and company size on financial performance. The sample and population used in this research were 27 manufacturing companies listed on the IDX for the period 2020 - 2023. The sample was taken using a purposive sampling technique. The data analysis method in this research uses multiple linear regression analysis processed with SPSS 21 software. The results of this research prove that good corporate governance and company size have a positive effect on financial performance.
Strategi Pemeriksaan Pajak dalam Mendorong Peningkatan Tata Kelola Perusahaan di Bidang Akuntansi Stanty Aufia Rachmat; Antoni Antoni; Sepbeariska Manurung; Novita Butarbutar; Christine Dewi Nainggolan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3446

Abstract

This study aims to examine DGT's strategy, one of which is tax audits in encouraging the improvement of corporate governance in accounting, considering the output of accounting, namely the company's financial statements as the basis for WP Badan to calculate the amount of tax payable in implementing the Self Assessment System (SAS) in Indonesia. This research raises prospect theory as a reference for thinking in order to interpret the behavior of WP Badan in complying with national tax policies in terms of corporate governance in the preparation and presentation of fiscal financial statements as the basis for calculating taxes deposited to the State. The methodology used is a literature study through primary and secondary data with content analysis as a data analysis technique. Research findings show that concerns that WP Badan will be subject to administrative sanctions as well as criminal sanctions due to audits will encourage WP Badan to carry out procedures in making accounting books and presenting fiscal financial statements appropriately.
Harnessing Economic Growth: Permaculture Farming in West Pesaman Regency: An Analytical SWOT Perspective Nurhafiani Nurhafiani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3448

Abstract

The aim of this research is to find out the strategy of development of the economic potential of permaculture agriculture in the district of West Pasaman. The method of analysis used is qualitative descriptive analysis through data collection using interview techniques. Then proceed with SWOT analysis to see the development strategy. The results of this study are the efforts of the landowners as well as the community in the development of the agricultural economic potential of the West Pasaman district through permaculture agriculture there is cooperation between the landowner and the local community with the aim of raising the economy of the community and the west Pasaman District has a huge potential in the agricultura sector based on SWOT analysis as a priority strategy on the strategy of SO (Strengths-Opportunities) is located in the Quadrant I with a value (positive, positive) with an IFE value of 1.66 and EFE of 1.6. The SO strategy has an enormous impact on the agricultural sector by leveraging its strengths and opportunities. The agricultural sector has become a prominent economic sector due to its very fertile soil characteristics with a tropical climate which makes it ideal for planting a variety of crops. The development of the agricultural sector is one of the prime programmes of the government so the government is paying great attention through agricultural development activities and the provision of capital assistance.
Pengaruh Market Growth dan Oppeness Terhadap Foreign Direct Investment Tahun 2000 - 2021: Studi Kasus 8 Negara Asia Vinandri Hapsari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3454

Abstract

Foreign Direct Investment (FDI) is the most potential source of foreign financing compared to other sources which can result in capital gaps. Conceptually, investors in determining which country to invest their capital in are influenced by the conditions of the recipient country (pull factor). Apart from that, there are other factors that influence investors' interest in investing their capital in the destination country, namely the strategic conditions of investment (push factors). This researcher used descriptive and verification research methods. The analysis results from panel data show that the magnitude of the influence of market growth and economic openness on foreign direct investment (FDI) in 8 Asian countries is 66.79%, and the remaining 33.21% is influenced by other variables outside the research variables.
Faktor Faktor Yang Mempengaruhi Tax Avoidance Berdasarkan Literature Review Terindeks Sinta 2018-2023 Sulastri Sulastri; Mita Sopriyanti; Rachmat Agus Santoso; Fitriana Fitriana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3457

Abstract

Pajak merupakan sumber pendapatan tertinggi di Indonesia. Penerimaan pajak digunakan untuk pembangunan demi kesejahteraan rakyat. Namun, terdapat pihak-pihak yang mengambil jalan menyimpang untuk menghindari pajak (tax avoidance). Penelitian ini bertujuan untuk menganalisis faktor-faktor yang berpengaruh terhadap tax avoidance menggunakan pendekatan deskritif kualitatif dengan metode literatur review. Study literatur dilakukan dengan mengumpulkan 27 artikel penelitian terindeks Sinta tahun 2018-2023 yang memiliki fokus terhadap faktor-faktor yang mempengaruhi tax avoidance. Berdasarkan penelitian, faktor profitabilitas menjadi faktor yang paling dominan berpengaruh terhadap tax avoidance. Hal tersebut dapat dilihat dari 16 artikel yang menggunakan faktor tersebut. Hal ini menunjukan bahwa tinggi rendahnya profitabilitas dapat berpengaruh terhadap praktik tax avoidance. Faktor leverage menjadi faktor yang paling dominan tidak berpengaruh terhadap tax avoidance. Hal ini menandakan bahwa tingkat utang suatu perusahaan tidak berpengaruh terhadap praktik tax avoidance. Faktor lainnya seperti kepemilikan manajerial, thin capitalization, koneksi politik dan thin capitalizationmemilki pengaruh terhadap tax avoidance. Sedangkan faktor kompensasi kerugian fiscal, risiko perusahaan, CEO narcissism dan umur perusahaan tidak memiliki pengaruh. Namun, hanya sedikit yang menggunakan faktor-faktor tersebut sebagai variabel untuk menguji pengaruhnya terhadap tax avoidance sehingga perlu dilakukan penelitian kembali agar mendapatkan hasil yang lebih komperhensif untuk mengetahui pengaruhnya terhadap tax avoidance.
Pengaruh Stres Kerja, Kecerdasan Emosional, Self-Efficacy dan Perceived Organizational Support Terhadap Komitmen Organisasi Rini Juni Astuti; Tsabitah Qolbiyah Salimah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3459

Abstract

This study aims to analyze the effect of Job Stress on Organizational Commitment, Emotional Intelligence on Organizational Commitment, Self-efficacy on Organizational Commitment, Perceived Organizational Support on Organizational Commitment. This study was conducted on teachers in four Islamic schools in Tangerang Regency, namely: Al Fityan School Tangerang, Merdeka Islamic Elementary School, Permata Hati Elementary School, Permata Hati Kindergarten School, Dauroh Integrated Islamic Junior High School, Dauroh Integrated Islamic Elementary School with a total sample of 129 respondents obtained through questionnaire data collection techniques. The sampling technique used was purposive sampling. The analysis method used is Multiple Linear Regression using the SPSS 22 program. The results of this study indicate that Job Stress has a positive effect on Organizational Commitment, Emotional Intelligence has a positive effect on Organizational Commitment, Self-efficacy has no effect and is not significant on Organizational Commitment, Perceived Organizational Support has a positive effect on Organizational Commitment.
Strategy Of The Ministry Of Pariwista Timor-Leste In The Development Of Community Based Pariwista Bernabe De Lima Araujo
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3460

Abstract

The Timor-Leste government's strategy in building a community-based pariwista sector “this study aims to find out and analyze the Timor-Leste government's strategy in building the community tourism sector, and what phenomena the Government faces in building a community-based tourism sector, by describing the results of the local government's strategy in building a community-based tourism sector. Based on data and information, the ministry of tourism has always tried to build a pariwista sector for the nation and the State, despite the many obstacles or obstacles faced by the ministry, but the government through the Ministry of Tourism of Timor-Leste remains steadfast in the combination or Matadalan" Planu Estrategi Dezemvolimnetu Nasional 2011-2030 in order to build Timor-Leste based on the vision and mission implemented in the State and building its society in accordance with the development and development of the community through community visits in various aspects needed individually and in groups, as well as the State with the State, especially in the pariwista sector. he construction of pariwista presented by various respondents in the interpretation results, many respondents gave various inputs and conclusions that, the Government needs to be in harmony with the community in building pariwista because the tourism sector will provide contribution to the nation and the State. The government through the Timor-Leste pariwista ministry needs to promote local and national pariwista places throughout the world. The cooperation of the government and the local community is a habit in building a pariwista tail in the future, The purpose of building a community-based pariwista, is one of the most important things among the community, meaning that the community can bathe early in various sectors of their living needs, Physical and non-physical development in the pariwista sector needs to be considered in a sustainable manner, so that parawisatwan do not feel hesitant in ending to the tourism place. The researcher recommended to the government in this case the department of the Timor-Leste pariwisat ministry that, the Government needs to develop tourism objects in Timor-Leste, with better facilities. Security officers need to be placed also in tourism places, the Ministry of Tourism in Timor-Leste needs to support small industries in the city and in areas with pariwista potesial to produce local materials, gelan, tais Timor and other souvenirs to be marketed in tourist attractions, It is necessary to have a law regulating to give punishment to people who litter in tourist attractions, It is necessary to place health workers who can provide services to tourists in tourist attractions when in need on an emergency basis, There is good cooperation between the ministry of tourism and with relevant institutions and the security of existing civil to take care of existing tourist sites, the Government needs to provide scholarships to Timor - Leste castles to study about tourism programs in other places, thus it can help the government to build tourist attractions in cities and remote areas in general in Timor - Leste.
Perputaran Total Aset Dan Perputaran Piutang Berpengaruh Terhadap Return on Asset Karmila Karmila; Herman Sjahruddin; Jannati Tangngisalu; Kristina Parinsi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3463

Abstract

The purpose of this study is to examine the impact of total asset turnover and receivables turnover on the return on equity of retail companies listed on the Indonesian Stock Exchange. The data collection is based on secondary data from companies' annual financial reports, which can be accessed through the website www.idx.co.id. The population in this study were retail trade sector manufacturing companies listed on the Indonesia Stock Exchange during 2020-2022, of which there were 25 companies, while the sample taken was 20 companies with sampling techniques using purposive sampling. The data processed were 60 samples that had been tested for classical assumptions in the form of testing the assumptions of normality, multicollinearity, heterocedacity and autocorrelation. The data analysis method uses panel data regression techniques. The results showed that total asset turnover had a positive and significant effect on ROA and receivable turnover had a positive and insignificant effect on ROA.
Pengaruh Pengendalian Internal dan Good Corporate Governance Terhadap Pencegahan Kecurangan (Fraud) Fitriana Fitriana; Rahmat Agus Santoso; Nanang Rustandi; Sudharmawan Sudharmawan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3464

Abstract

Research on the influence of internal control and good corporate governance on fraud prevention aims to find out and review previous research related to internal control variables, good corporate governance for preventing financial fraud. This research uses a qualitative method with a literature review approach to strengthen arguments with information collected in articles published in the accredited national journal Sinta. This research found that based on previous research mapping, many have proven that internal control and good corporate governance have a positive effect on fraud prevention, with the effectiveness of the internal control system helping to reduce opportunities, pressure and rationalization of fraudulent acts.
Pengaruh Audit Internal Terhadap Kinerja Perusahaan: Studi Kasus Pada Artikel Terindeks Sinta dan Internasional Devi Amelia; Rinda Rinda; Nadya Ayu Puspita; Asih Nur'aidah; Rachmat Agus Santoso
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3467

Abstract

Kinerja perusahaan menjadi hal penting dalam suatu perusahaan. Perusahaan yang dinilai sehat dan memiliki kinerja yang baik akan terlihat dari sisi efisiensi, efektivitas, dan ekonomis. Kinerja perusahaan memberikan gambaran tentang kondisi suatu perusahaan pada periode tertentu, kinerja (performance) dapat diartikan sebagai aktivitas terukur dari suatu entitas sebagai bagian dari keberhasilan pekerjaan. Penelitian ini bertujuan untuk mengetahui perbedaan hasil penelitian tentang pengaruh audit internal terhadap kinerja perusahaan. Penelitian ini menggunakan metode kajian literatur dengan jenis penelitian kualitatif. Penelitian ini akan memberikan analisis berupa deskripsi tentang pengaruh audit internal terhadap kinerja perusahaan. Penelitian ini dilakukan dengan menganalisis beberapa artikel dengan jurnal terindeks sinta dan jurnal internasional yang meneliti pengaruh audit internal terhadap kinerja perusahaan. Penelitian dari beberapa artikel memberikan hasil yang berbeda-beda. Menjelaskan bahwa audit internal berpengaruh positif dan signifikan terhadap kinerja perusahaan. Jika audit internal perusahaan dilaksanakan maka kinerja perusahaan akan meningkat. Selain itu ada penelitian yang menghasilkan negatif yaitu audit internal tidak memiliki pengaruh terhadap kinerja perusahaan, Namun dari beberapa hasil penelitian yang dianalisis tersebut dapat diambil kesimpulan bahwa audit internal berpengaruh positif dan signifikan terhadap kinerja perusahan. Untuk penelitian selanjutnya diharapkan dapat menganalisis hasil dari responden yang lebih banyak dan signifikan serta mengkaji lebih dalam terkait penelitian sebelumnya.

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