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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 2,288 Documents
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Analisis Pengaruh Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Berdasarkan Literature Riview Terindeks Sinta Tahun 2020-2024 Siti Solihat; Tita Tita; Fitriana Fitriana; 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.v3i4.3444

Abstract

Kepatuhan pajak orang pribadi yakni suatu perilaku wajib pajak untuk memenuhi semua kewajiban perpajakannya dan melaksanakan hak perpajakannya. Penelitian ini bertujuan untuk menganalisis, mengetahui, dan meninjau kembali penelitian terdahulu mengenai hubungan antara sanksi pajak terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menggunakan studi literature review dengan metode kulalitatif agar memperkuat opini berdasarkan informasi dari kumpulan artikel yang di publikasikan sebanyak 22 jurnal nasional terindeks sinta tahun 2020-2024. Hasil dari analisa menunjukan bahwa sanksi pajak memberikan pengaruh terhadap kepatuhan wajib pajak orang pribadi dengan di dukung dari hasil penelitian terdahulu sebanyak 19 artikel dan 1 artikel memberikan hasil bahwa sanksi pajak tidak memberikan pengaruh terhadap tingkat kepatuhan wajib pajak. Hasil secara umum bahwa sanksi pajak memberikan pengaruh terhadap tingkat kepatuhan wajib pajak.
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.
The Effect of Rotina Product Quality on Consumer Satisfaction at PT. Tomo Food Industry Solihin Royani; Wulan Indriani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.3451

Abstract

Food product industry has become one of the leading sectors as it fulfills a basic need. The rapid growth of the food business requires entrepreneurs to innovate and develop in order to sustain their businesses by improving product quality to achieve consumer satisfaction. PT. Tomo Food Industry, as one of the bread food companies, must be able to compete with similar product qualities to attain consumer satisfaction. Therefore, this research aims to identify and analyze the influence of Rotina product quality on consumer satisfaction at PT. Tomo Food Industry. The research method employed in this study is quantitative research with a survey approach using a Likert scale. A total of 50 respondents were involved in this research. Based on the data analysis results, it is revealed that Rotina Product Quality and Consumer Satisfaction at PT. Tomo Food Industry have a strong relationship. This is evidenced by the coefficient of determination test results, which obtained a value of 0.999 or 99.9%. Furthermore, there is a positive influence of Rotina Product Quality on Consumer Satisfaction at PT. Tomo Food Industry, as indicated by the hypothesis test results of the T-test with a calculated value of 301.805 > critical value 1.675. Therefore, it can be concluded that the null hypothesis (Ho) is rejected and the alternative hypothesis (Ha) is accepted, which means there is a positive influence of Product Quality (X) on Consumer Satisfaction (Y) at PT. Tomo Food Industry
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.
Pengaruh Kompensasi Terhadap Kepuasan Kerja Karyawan Pada Divisi Manufactur PT. Prima Medika Laboratories Tangerang Wulan Ariani Damayanti; Emma Julianti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.3461

Abstract

The level of Employee job satisfaction in organisation is an individual thing because each individual has a different level of satisfaction based on the values that apply to him, but whether or not the level of job satisfaction is increased depends on whether the remuneration (compensation) received by employees is in accordance with expectations, needs, and wants of employee. The purpose of this study was to determine how compensation, employee job satisfaction, and the effect of compensation on employee job satisfaction in the manufacturing division at PT. Prima Medika Laboratories Tangerang. The research method is descriptive analysis using a quantitative approach, with a simple random sampling technique of 55 employees of the manufacturing division as respondents, and information handling is completed utilizing SPSS V.26 programming. Compensation and job satisfaction of employees at this company show good results, all data in this study are valid and reliable with the results of simple linear regression analysis show that compensation has a positive contribution in influencing employee job satisfaction by 74.5%, has a strong relationship, and compensation has a 60.3% on employee job satisfaction at PT. Prima Medika Laboratories Tangerang, with the remaining 39.7% influenced by variables other than those used in this study.

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