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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 70 Documents
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Pengaruh Current Ratio Dan Total Asset Turnover Terhadap Return On Asset Di Perusahaan Subsektor Food & Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2024 Sriyana, Nana; Sosrowidigdo, Suryanto
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 8 No 2 (2025): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v8i2.362

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR) dan Total Asset Turnover (TATO) terhadap Return on Asset (ROA) pada perusahaan subsektor Food & Beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Penelitian ini menggunakan metode kuantitatif dengan analisis regresi linier berganda. Hasil uji t menunjukkan bahwa Current Ratio (CR) berpengaruh signifikan terhadap Return on Asset (ROA) (signifikansi 0,022 < 0,05), sedangkan Total Asset Turnover (TATO) berpengaruh signifikan terhadap Return on Asset (ROA) (signifikansi 0,000 < 0,05). Uji F menunjukkan bahwa Current Ratio (CR) dan Total Asset Turnover (TATO) secara simultan berpengaruh signifikan terhadap ROA (signifikansi 0,000 < 0,05). Nilai koefisien determinasi (R²) sebesar 0,336 mengindikasikan bahwa variabel independen hanya menjelaskan 33,6% variasi Return on Asset (ROA), sedangkan sisanya dipengaruhi oleh faktor lain di luar model. Hasil ini menunjukkan bahwa pentingnya manajemen likuiditas dan efisiensi aset dalam meningkatkan profitabilitas perusahaan
Pengaruh Kompensasi Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada PT DND Global Germindo (DENNDEV) Jakarta Barat Kusumawati, Erna; Sosrowidigdo, Suryanto
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 8 No 2 (2025): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v8i2.367

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompensasi dan motivasi kerja terhadap kinerja karyawan pada PT DND Global Germindo (Denndev) di Jakarta Barat. Dalam persaingan industri garmen yang kompetitif, perusahaan menyadari pentingnya meningkatkan kualitas sumber daya manusia, khususnya melalui sistem kompensasi yang adil dan program motivasi yang efektif. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner yang disebarkan kepada 48 orang karyawan sebagai responden (total sampling). Data dianalisis menggunakan SPSS 25 dengan teknik regresi linear berganda, uji t, uji F, serta koefisien determinasi. Hasil penelitian dibuktikan dengan nilai thitung kompensasi (2,037) dan motivasi kerja (16,210) yang lebih besar dari ttable (1,679), serta nilai signifikansi keduanya (< 0,05). Secara simultan (uji F), kompensasi dan motivasi kerja juga berpengaruh positif dan signifikan terhadap kinerja karyawan, dengan nilai Fhitung (335,879) lebih besar dari Ftabel (3,20) dan nilai signifikansi (0,000) kurang dari 0,05. Koefisien determinasi (R2) sebesar 0,937 menunjukkan bahwa 93,7% variasi kinerja karyawan dijelaskan oleh kompensasi dan motivasi kerja, sementara 6,3% sisanya dipengaruhi oleh faktor-faktor lain di luar penelitian ini.
Attention Span dan Cognitive Flow dalam Konsumsi Iklan Tiktok: Studi Kualitatif tentang Pengalaman Perhatian Audiens Ridha, Achmad
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 8 No 2 (2025): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v8i2.370

Abstract

Penelitian ini bertujuan untuk memahami bagaimana attention span dan cognitive flow membentuk pengalaman perhatian audiens terhadap iklan di TikTok. Menggunakan pendekatan kualitatif fenomenologis, data dikumpulkan melalui wawancara mendalam dengan dua belas pengguna aktif TikTok di Kota Makassar. Hasil penelitian menunjukkan empat lapisan utama dalam pengalaman perhatian, yaitu perhatian instan, distraksi digital, cognitive flow, dan keterhubungan emosional. Temuan ini menegaskan bahwa perhatian digital tidak hanya bergantung pada durasi, tetapi juga pada kedalaman keterlibatan kognitif dan emosional yang tercipta antara pengguna dan konten. Kondisi flow memperpanjang fokus dan meningkatkan kenikmatan menonton, sementara keterhubungan emosional memperkaya makna pesan iklan. Penelitian ini berkontribusi pada pengembangan teori perhatian digital serta memberikan implikasi praktis bagi perancang iklan untuk menciptakan pengalaman visual dan emosional yang autentik di era konten singkat.
Makna Loyalitas Konsumen Terhadap Produk Kopi Lokal Di Makassar: Sebuah Pendekatan Fenomenologi Azhari, Azlan
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 8 No 2 (2025): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v8i2.371

Abstract

This study explores the meaning of consumer loyalty toward local coffee products as a social and emotional phenomenon deeply rooted in the cultural context of Makassar society. Employing a qualitative phenomenological approach, twelve active local coffee consumers in Makassar participated in in-depth interviews to reveal how loyalty is perceived, experienced, and constructed in their everyday lives. Thematic analysis was conducted to identify the essential structures shaping consumers’ lived experiences of loyalty. The findings reveal four major dimensions: (1) emotional attachment through taste and atmosphere, (2) loyalty as an expression of social identity, (3) togetherness and the sipulung value within coffee communities, and (4) pride in local products as a symbol of authenticity. The study demonstrates that consumer loyalty is not merely driven by product quality but is rooted in social meanings, cultural values, and emotional connections cultivated through shared experiences in local coffee spaces. Theoretically, this research expands the understanding of consumer loyalty by positioning it as a phenomenological construct that integrates emotional, social, and cultural dimensions. Practically, the findings offer insights for local coffee entrepreneurs to design marketing strategies grounded in value, authenticity, and local cultural narratives that foster long-term emotional bonds with consumers.
Analisis Pengaruh Tingkat Pendapatan Dan Investasi Terhadap Profitabilitas Pada Perusahaan Startup widiyohening, caecilia rosma
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 8 No 2 (2025): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v8i2.374

Abstract

Profitability is a company’ability to generate profits from investment and income that has been generated within a certain period of time. This study aims to examine the ability of variables to produce . The variables used in this study are income, investment and profitability. The data used in this study are financial reports from e-commerce and technology sector companies listed on the Indonesia Stock Excange in the 2020-2023 period with recorded population of 21 registered companies. The technique used to determine the research sample is purposive sampling. This study uses multiple linear regression analysis.This results showed that the income variable and the investment variable both had a positive and significant effect on profitability..
Reorientasi Kebijakan Fiskal Daerah dalam Kerangka Desentralisasi Fiskal: Studi pada Pemerintah Kota Kendari Teguh Permana; Andriani Puspitaningsih
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 9 No 1 (2026): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v9i1.389

Abstract

This study examines the reorientation of regional fiscal policy within the framework of fiscal decentralization in the Government of Kendari City using the 2023 regional budget data. The findings reveal that the degree of fiscal decentralization remains relatively low, with locally generated revenue contributing 25.9% of total revenue, while intergovernmental transfers account for 66.7%. Expenditure structure is largely dominated by personnel spending rather than capital expenditure, indicating limited fiscal flexibility to promote productive public investment. Although local revenue growth demonstrates potential to strengthen fiscal autonomy, dependence on central transfers remains substantial. Five-year fiscal projections suggest that the decentralization ratio may improve if local revenue grows faster than transfers. The study highlights the need to optimize local revenue sources and restructure expenditure allocation to enhance sustainable fiscal autonomy.
Pengaruh Literasi Akuntansi dan Penggunaan Aplikasi Keuangan terhadap Kualitas Pengelolaan Keuangan Generasi Z Metyria Imelda Hutabarat; Pretty Naomi Sitompul; Rika Surianto Zalukhu
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 9 No 1 (2026): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v9i1.391

Abstract

The purpose of this study is to analyze the influence of accounting literacy and the use of financial applications on the quality of financial management among Generation Z in Medan City. This study uses quantitative research from primary data sources, with a questionnaire distribution technique for 93 respondents. Data analysis uses multiple linear regression analysis methods. Based on the results of this study, accounting literacy has a significant positive effect on the quality of financial management among Generation Z in Medan City. The use of financial applications has a significant positive effect on the quality of financial management among Generation Z in Medan City. The results of the Adjusted R Square study were 55.8%. While the remaining 44.2% were influenced by other variables outside this research model. The results of simultaneous research indicate that accounting literacy and the use of financial applications have a significant positive effect on the quality of financial management among Generation Z. Based on the results of this study, it is hoped that Generation Z can maintain the quality of financial management, improve accounting literacy and pay attention to the use of financial applications as needed so that the quality of financial management will improve.
Analisis Penerapan Sistem Informasi Akuntansi Penjualan Kredit Pada Pt Puji Surya Indah Cabang Madiun Wamastri Eriati Mahdiyah; Mukti Prasaja; Gemelthree Ardiatus Subekti; Vaisal Amir
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 9 No 1 (2026): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v9i1.393

Abstract

This study aims to evaluate the credit sales accounting system at PT Puji Surya Indah Madiun by examining the alignment between the company’s current practices and the accounting system theories proposed by Mulyadi (2018) as well as the PIECES framework (Performance, Information, Economics, Control, Efficiency, Service). The research method used is descriptive qualitative, with data collected through observation, interviews, and documentation. The results of the study indicate that the credit sales accounting system at the company does not fully comply with the principles of an accounting information system. Several weaknesses were identified, including the absence of a specific function responsible for handling credit, the lack of billing documents, and the absence of accounts receivable and warehouse cards that should be used as part of the accounting records. In addition, the product return process is still conducted manually and has not been properly documented within the system.
Pengaruh Literasi Keuangan, Perilaku Keuangan, Dan Kemajuan Teknologi Terhadap Minat Investasi Di Pondok Pesantren Mukaromah Mukaromah; Eni Kaharti; Dwi Artati
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 9 No 1 (2026): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v9i1.398

Abstract

T The purpose of this study was to determine the effect of financial literacy, financial behavior, and technological advancement on investment interest. Respondents in this study were male and female students at the Al Quran Al Amin Islamic Boarding School in Pabuaran, Purwokerto. The sample size was 202, calculated using the Slovin formula. A questionnaire was used for data collection. The data analysis used multiple linear regression analysis with SPSS 22.0 (Statistical Package for Social Science). The results indicated that financial behavior and technological advancement had a positive influence on investment interest, while financial literacy had no effect on investment interest.
Model Business Agility pada Startup Digital: Studi pada Wirausaha Muda di Makassar ., Nasir Pole
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 9 No 1 (2026): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v9i1.387

Abstract

This study aims to explore and describe the business agility model in digital startups managed by young entrepreneurs in Makassar City. In a dynamic and uncertain digital business environment, adaptive capability becomes a key factor for business sustainability. This research employs a descriptive qualitative approach with a case study design. Data were collected through in-depth interviews, observation, and documentation involving young entrepreneurs who manage digital startups. Data analysis was conducted interactively through data reduction, data display, and conclusion drawing. The findings reveal that the business agility model is formed through four main dimensions: responsiveness, flexibility, speed, and innovation capability. These dimensions are integrated in shaping startups’ adaptive capacity to respond to market changes, adjust business strategies, make rapid decisions, and implement continuous innovation. The findings reinforce the perspectives of Dynamic Capability Theory and Resource-Based View, emphasizing adaptive capability as a source of competitive advantage. This study contributes conceptually by providing a contextual business agility model for regional digital startups and offers practical implications for strengthening the digital entrepreneurship ecosystem.

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