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Jurnal Akuntansi Pajak dan Manajemen
Published by Politeknik Sawunggalih Aji
ISSN : -     EISSN : 30317010     DOI : https://doi.org/10.37601/tajam.v7i2.299
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) is a scientific journal published by Politeknik Sawunggalih Aji, registered under ISSN 3031-7010, and issued biannually in March and September. This journal serves as a platform for the publication of conceptual and empirical articles, including research findings, case studies, and critical literature reviews in the fields of accounting, taxation, and management. The primary focus includes financial and managerial accounting, auditing, taxation and fiscal policy, financial management, human resource management, marketing, operations, as well as accounting and management information systems. TAJAM aims to facilitate scholarly communication among academics, practitioners, researchers, and policymakers in strengthening the integration between scientific knowledge and professional practice. All submitted manuscripts undergo a double-blind peer review process to ensure originality, methodological rigor, and scholarly contribution.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 61 Documents
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ANALISIS PERSEPSI KONSUMEN TERHADAP VARIAN PRODUK DI ARONA FOOD KEMIRI KABUPATEN PURWOREJO Ahmad Syarif Mutsanna; Ahmad Syarif Mutsanna
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 7 No 1 (2024): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v7i1.253

Abstract

The rapid digitization has caused people to shift their buying habits from offline to online. In addition, the product marketing plan should take into account changes in the community, such as the marketing of MSME products in Purworejo Regency. This research was conducted to find out more about the effect of product variation on purchasing decisions at Arona Food candlenut either partially or simultaneously. The number of samples is 50 respondents selected a purposive sampling method. The instrument test uses validity and reliability tests. Data analysis techniques using validity test, reliability test and multiple linear regression test. The results showed that the chili and rebon product variants did not have a significant effect on purchasing decisions at Arona Food Kemiri. Meanwhile, peanut butter has a positive effect on purchasing decisions at Arona Food Kemiri. Based on the test results, it is also known that simultaneously there is a positive and significant influence between the peanut butter product variants on purchasing decisions at Arona Food Candlenut. It is imperative to enhance the quality of the chili pepper and the rebon project variants in order to influence purchase decisions at Arona Food Candlenut more effectively
ANALISIS PENGARUH UKURAN PERUSAHAAN,LIKUIDITAS, DAN PROFITABILITAS TERHADAP KEBIJAKAN UTANG Setian, Suci; Supriono, Supriono
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 7 No 1 (2024): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v7i1.258

Abstract

Debt policy is a decision taken by an entity or organization in terms of how debt management will be carried out. This study discusses the effect of company size, liquidity, and profitability on debt policy in coal subsector mining companies listed on the Indonesia Stock Exchange. This research is all coal subsector mining companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The population was 27 companies using purposive sampling technique. Based on the purposive sampling technique, a sample size of 23 companies was obtained. The type of data used is secondary data. The data analysis technique used is multiple regression analysis with hypothesis testing, namely the t test and f test. The results showed that: (1) Company size has a positive and significant effect on debt policy of 5,029. (2) Liquidity has a negative and significant effect on debt policy of -8,514. (3) Profitability has a negative and significant effect on debt policy of -5,138.
PENGARUH ENVIRONMENTAL, SOCIAL & GOVERNANCE TERHADAP FIRM VALUE PADA PERUSAHAAN INDEKS ESG BURSA EFEK INDONESIA PERIODE 2020-2023 Carsen, Maximillon
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 7 No 1 (2024): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v7i1.259

Abstract

This research aims to examine the influence of Environmental, Social & Governance (ESG) on Firm Value. This research design an associative design, secondary data from the annual reports, financial reports, ESG scores, and share prices of listed companies studied, This sample research are listed companies included in the ESG ranking of the Indonesia Stock Exchange for 2020-2023 period. This result found that ESG has a negative effect on firm value
ANALISIS KELAYAKAN PENGEMBANGAN USAHA KERIPIK GADUNG BERKAH DI KABUPATEN PURWOREJO
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 6 No 1 (2023): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to describe the business feasibility study at BERKAH in terms of non-financial aspects, namely market and marketing aspects, environmental aspects, technical aspects, human resources and social aspects. The research method used in the BERKAH business related to this business feasibility study is applied research and evaluation. Analysis of market and marketing aspects using Segmenting, Targeting, Positioning (STP), and Marketing Mix (Marketing Mix). Analysis of environmental aspects carried out is to analyze the evaluation of environmental impacts. Analysis of technical aspects is done by determining the raw materials. Analysis of aspects of human and social resources is to analyze the organizational structure and provide benefits to the surrounding community
PENGELOLAAN DATABASE PRODUK UMKM PURWOREJO DI YODOTUKU.COM BERBASIS MICROSOFT ACCESS 2016
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 6 No 2 (2023): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

Yodotuku.com which has been running recently has had many obstacles, one of which is product data processing, such as in the data search process. This study aims to find out how to manage the database of Purworejo UMKM products at Yodotuku.com based on Microsoft Access 2016 to support the company's operational activities in terms of program design and program implementation. This study aims to find out how to manage the database of Purworejo UMKM products at Yodotuku.com based on Microsoft Access 2016 to support the company's operational activities in terms of program design and program implementation
ANALISIS KELAYAKAN PENGEMBANGAN USAHA HOME INDUSTRY AZZCRAFT DI KABUPATEN PURWOREJO
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 3 No 1 (2020): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

Home Industry AzzCraft is a business entity that operates in the home industry of clothing and souvenirs, namely souvenirs made from patchwork and knitted fabrics. This patchwork souvenir is a craft that utilizes household waste that is produced every day in sewing houses so that the waste becomes functional items. This research method uses quantitative and qualitative methods to find out whether the AzzCraft home industry business is feasible to develop as well as strategies for increasing sales turnover. Data collection techniques used in research include observation, interviews and documentation. And the data sources used are primary and secondary data. The results of this research show good results for legal aspects, market and marketing aspects, financial aspects, social economic aspects, and environmental impact aspects. The results of the analysis of financial aspects through the investment appraisal method are said to be quite feasible to carry out based on the results of the PBP (Pay Back Period) calculation of 1.675531592 - 1.67 months, namely 1 month 20 days. NPV (Net Present Value) = IDR 477,315.80 > 0. The IRR (Internal Rate of Return) value is 616% > the applicable interest value is 15%. The results of the BEP (Break Even Point) analysis in product units sold were 23 units and in rupiah sales were IDR 62,666
ANALISIS PERSEDIAAN BAHAN BAKU MARTABAK NIKITOP DI KABUPATEN PURWOREJO
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 4 No 1 (2021): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

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Abstract

Martabak Raw Material Supplies NIKITOP is a business that operates in the field of selling martabak which serves the general public. The inventory system is still carried out manually, that is, every time stock comes in and stock goes out, it is recorded in a book, which often makes the process of searching for data difficult, and also requires more space and time. This research method uses quantitative and qualitative methods to find out information about raw material inventory management. One way to make it easier to develop a merchandise inventory management information system is to use the Microsoft Access 2013 application program. Microsoft Access is a data processing application program that is well known to many people. For this reason, on this occasion the author designed an inventory management system using Microsoft Access 2013. The aim of this paper is to implement raw material inventory management using Microsoft Access. Based on the results of this research, it can make it easier to find information on raw material inventory data on NIKITOP. The information obtained in the raw material inventory is valid and accurate, the time required is faster and well controlled
PENGARUH KENYAMANAN TRANSAKSI DAN SALES PROMOTION TERHADAP KEPUTUSAN PEMBELIAN ULANG PRODUK FASHION SHOPEE DI KEBUMEN DENGAN KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING Mustofa, Ridho; Muhammad, Baehaqi
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 7 No 1 (2024): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v7i1.282

Abstract

This research aims to test and analyze the influence of Transaction Convenience, Sales Promotion on Repurchase Decisions for Shopee Fashion Products in Kebumen with Customer Satisfaction as an Intervening Variable. Data was collected by filling out a questionnaire on a Likert scale by 180 respondents, who were selected using the purpcosive sampling method. Data analysis was carried out using descriptive and statistical analysis techniques. To test the structural model, a Structural Equation Model (SEM) with the Partial Least Square (PLS) method is used, which includes outer model testing, inner model testing, hypothesis testing, as well as evaluating the goodness and suitability of the model using the SmartPLS3 program. The findings show that Transaction Convenience and Sales Promotion have a significant influence on Customer Satisfaction. Then transaction convenience and sales promotions also have a significant impact on repeat purchase decisions. Apart from that, Customer Satisfaction also has a significant influence on Repeat Purchase Decisions. Transaction convenience also has a significant effect on repurchase decisions through customer satisfaction as a mediator variable, as well as sales promotion
PENGARUH BRAND LOVE DAN BRAND IMAGE TERHADAP BRAND LOYALTY PADA PRODUK INDOMIE Wahyuni, Reni Suci
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 7 No 1 (2024): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v7i1.290

Abstract

This study aims to test and analyze whether there is an influence of brand love and brand image on brand loyalty of Indomie consumers in Kebumen Regency. Data collection techniques by distributing questionnaires distributed to 100 respondents of Indomie product consumers. The analysis used is validity test, reliability test, classical assumption test, multiple linear regression analysis and coefficient of determination. The data processing tool used is SPSS for Windows version 25.0. The results of this study indicate that: (1) brand love has an influence and is significant on brand loyalty. (2) brand image has an influence and is significant on brand loyalty. (3) brand love and brand image simultaneously affect brand loyalty. The results of the determination coefficient test obtained an Adjusted R Square value of 0.571, meaning that 57.10% of brand loyalty to Indomie products is explained by the brand love and brand image variables while 42.90% is explained by other variables
Pengujian Substantif Pengeluaran Kas Pada Puskesmas Kemiri Kabupaten Purworejo Fatonah Fatonah; Supriono Supriono
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 7 No 2 (2024): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v7i2.295

Abstract

The Community Health Center is a work unit of the Regional Public Service Agency (BLUD), which has the obligation to prepare financial reports based on Government Accounting Standards (SAP). The aim of this research is to detect the potential for material misstatements of cash disbursement at the Kemiri Community Health Center. The population in this study is cash disbursement transactions during February 2024, and there were 39 samples of official receipts. The data used in this research were the results of observations, interviews, questionnaires and sampling. The data analysis technique uses the cash disbursement audit technique namely sampling evidence of cash disbursement, checking sample completeness, examining the ledger, and drawing conclusions regarding the results of the compliance test. The results of substantive testing show that 64% of the cash disbursement receipt samples have met the criteria set by the author. The level of effectiveness of internal control is 95.2% indicating that internal control is very effective, but there are still weaknesses, namely that several supporting documents for cash disbursements are not complete, the goods/services purchase receipt does not have the "Paid" stamp, and there are several health workers whose job is to manage reports BLUD finances. Keywords: Substantive testing, internal control, cash disbursements.

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