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Jurnal Riset Manajemen dan Akuntansi
Published by Lembaga Pengembangan Kinerja Dosen
ISSN : 28278569     EISSN : 28278577     DOI : 10.55606
Core Subject : Science,
Decision Sciences, Operations Research & Management
Jurnal Riset Manajemen dan Akuntansi (JURIMA) : ISSN:2827-8569 (cetak), ISSN: 2827-8577 (Online) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi. Jurnal ini diterbitkan 3 (tiga) kali dalam satu tahun yaitu Edisi April, Agustus, dan Desember. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 269 Documents
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Pengaruh Pengembangan Sumber Daya Manusia Terhadap Kinerja Pegawai pada Dinas Perhubungan Kota Samarinda
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 2 (2025): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i2.5413

Abstract

This study aims to analyze the influence of human resource development (HRD) on employee performance at the Department of Transportation in Samarinda City. HRD is a strategic factor in shaping adaptive and competent civil servants in response to the dynamic demands of public service bureaucracy. This quantitative research employed a survey method involving 84 employees, and the data were analyzed using simple linear regression with the aid of SPSS version 29. The findings indicate that HRD variables—comprising education, training, and career development—have a positive and significant effect on employee performance. The coefficient of determination (R²) of 0.362 indicates that 36.2% of the variation in employee performance is explained by HRD. These results emphasize the importance of systematic competency development programs to enhance productivity and service quality in local government transportation agencies.
Pengaruh Keterlibatan Kerja dan Budaya Kerja Terhadap Produktivitas Kerja Pegawai di Kantor Gubernur Provinsi Kalimantan Timur
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 2 (2025): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i2.5415

Abstract

This study aims to examine the effect of work engagement and organizational culture on employee productivity at the Bureau of Leadership Administration, Governor's Office of East Kalimantan Province. Work engagement involves employees’ active participation, emotional commitment, and sense of belonging toward their roles and organization. Organizational culture includes values, norms, and behaviors that shape the workplace environment. A quantitative approach was used with a questionnaire distributed to 69 employees. The results of multiple linear regression analysis show that work engagement has a positive and significant impact on productivity, with a significance value of 0.002 and regression coefficient of 0.589. Organizational culture also shows a significant effect with a significance value of 0.000 and coefficient of 0.527. Simultaneously, both variables significantly influence productivity, as indicated by an F-value of 37.655 and an R² of 0.533. This means that 53.3% of the variation in productivity is explained by the two variables. The findings highlight the importance of fostering a supportive and value-driven work environment as a key strategy to improve employee productivity.  
Analisis Pengendalian Internal atas Penjualan Tiket Kapal dalam Bukti Penerimaan Kas PT Pelni Cabang Surabaya
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i3.5439

Abstract

The development of the business world encourages companies to adopt automation and efficiency. PT Pelni Cabang Surabaya, as a provider of sea transportation services, relies on an accounting system for recording service revenue. This study analyzes the effectiveness of internal control over recording ticket sales in accordance with the components of the COSO Framework (2013) including ticket cancellations in cash receipts. The method used is descriptive qualitative with a case study approach. The results of the study indicate that the assessment of the COSO components has been adequate even though PT Pelni has implemented several elements of internal control, there are still weaknesses in the verification of canceled ticket transactions that pose a risk to the accuracy of financial records. This study emphasizes the importance of strengthening supervision and recording systems to support financial accountability.
Pengaruh Keputusan Investasi, Keputusan Pendanaan, dan Kebijakan Dividen Terhadap Nilai Perusahaan pada PT Akasha Wira International Tbk
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 2 (2025): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i2.5452

Abstract

This study aims to analyze the impact of investment decisions, financing decisions, and dividend policies on the firm value of PT Akasha Wira International Tbk during the period of 2014–2023. The research employs a quantitative method with an associative approach. The data used are secondary data in the form of the company's annual financial reports. The independent variables in this study are investment decisions, measured by the Price Earning Ratio (PER), financing decisions, measured by the Debt to Equity Ratio (DER), and dividend policy, measured by the Dividend Payout Ratio (DPR), while the dependent variable, firm value, is measured using the Price to Book Value (PBV). The analysis results indicate that investment decisions have a significant negative impact on firm value, dividend policy has a significant positive impact on firm value, while financing decisions do not significantly affect firm value. Simultaneously, all three variables significantly influence the firm value with a contribution of 60.6%, while the remaining is influenced by other factors. This study suggests that the company should be more selective in making investment decisions and maintain a stable dividend policy to enhance the firm's value in the eyes of investors.
Analisis Faktor-Faktor Penentu Loyalitas Konsumen Berdasarkan Customer Loyalty Theory: Studi pada Pengguna Shopee di Pontianak
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 2 (2025): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i2.5454

Abstract

This study examines the effects of trust, price perception, service quality, promotion, and ease of use on consumer loyalty in Pontianak, with customer satisfaction tested as a mediating variable. Data were gathered quantitatively from 214 active Shopee users aged between 20 and 30 years using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that while service quality and usability only affect satisfaction, price perception, promotion, and trust all have a significant direct impact on loyalty. However, the relationship between these factors and loyalty is not substantially mediated by satisfaction. These results suggest that in transactional e-commerce contexts, loyalty is shaped more by rational drivers such as pricing and promotions than by emotional factors like satisfaction. Practical implications include focusing retention strategies on functional value and direct incentives, while future research may consider alternative models such as Value-Based Loyalty or Behavioral Economics for deeper insights.
Implementasi PP Nomor 55 Tahun 2022 terhadap PPh Pasal 4 ayat (2) pada CV MSM
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 2 (2025): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i2.5491

Abstract

This research is prepared with the aim of analyzing the implementation or application of PP Number 55 of 2022 on the reporting of Article 4 Paragraph (2) Income Tax at CV MSM. This research uses a descriptive qualitative approach utilizing data sources from financial statements, tax documentation, and interviews. The research results show that CV MSM, as a small and medium-sized enterprise with an annual turnover below IDR 4.8 billion, has fulfilled its tax obligations in accordance with the provisions of PP 55 of 2022. The total gross income from March to December 204 amounted to Rp3,374,588,245, with an outstanding income tax of Rp16,872,941. CV MSM has recorded transactions neatly, paid taxes on time, and calculated taxes accurately. The implementation of PP 55 of 2022 provides administrative ease and legal certainty and encourages tax compliance, thereby supporting the role of MSMEs in increasing state revenue.
Implementasi E-Form 1771 dalam Pelaporan SPT Tahunan Badan CV XYZ Sebagai Wujud Kepatuhan Wajib Pajak
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 2 (2025): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i2.5492

Abstract

This study discusses the implementation of e-Form 1771 in the submission of the Annual Corporate Income Tax Return (SPT) by CV XYZ as a form of compliance with tax obligations. A qualitative descriptive method was employed in this research. Data were collected through interviews, direct observation, and examination of the published procedures for submitting the Annual Tax Return using e-Form 1771. The findings indicate that the use of the e-Form facilitates ease of reporting, saves time, and enhances data accuracy. The implementation of e-Form 1771 has proven to support CV XYZ’s tax compliance by ensuring timely fulfillment of tax obligations in accordance with the prevailing legal regulations for the relevant fiscal year.
Peran Coretax Dalam Meningkatkan Kepatuhan Pengusaha Kena Pajak (PKP) Terhadap Kewajiban Pelaporan PPN
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 2 (2025): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i2.5493

Abstract

This study aims to examine the role of the Coretax system in improving the compliance of Taxable Entrepreneurs with the obligation to report Value Added Tax (VAT). Coretax is an information technology-based tax administration system designed to modernize and simplify the process of tax registration, payment, and reporting. The study used a qualitative approach with a case study method for PKP in the Ponorogo area, based on field observations and interviews with the Tax Consultant Office. The results of the study showed that Coretax improved timeliness, ease of use, and accuracy and completeness of data in VAT reporting. However, several obstacles were also found, such as limited internet infrastructure, lack of training, and technical obstacles in the system. To overcome these obstacles, PKP took advantage of assistance from Account Representatives (AR) at the KPP and tax consultant services. Overall, Coretax contributed positively to improving PKP compliance, although additional efforts were still needed to optimize its implementation throughout the region.
Implementasi E-Form dalam Pelaporan SPT Tahunan Orang Pribadi Sebagai Wujud Kepatuhan Pajak pada KKP ABC
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 2 (2025): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i2.5494

Abstract

This research discusses the effectiveness of E-Form implementation in increasing the level of tax compliance of Individual Taxpayers served by the ABC CTF. This research uses a descriptive qualitative approach with a case study method, where data is collected through direct observation activities in the field as well as documentation during the tax reporting process using E-Form. The results indicate that the E-Form provides ease of access, time efficiency, and flexibility in reporting, thereby contributing positively to formal taxpayer compliance, particularly in terms of timeliness and completeness of documentation. However, challenges remain regarding digital literacy and technical understanding. Support from tax consultants has proven helpful in overcoming these obstacles. Therefore, the E-Form is considered effective as a digital innovation in strengthening a culture of tax compliance, although continued efforts in education and outreach are still necessary.
Evaluasi Perhitungan dan Pencatatan Pajak Penghasilan Pasal 22 atas Penjualan Barang pada CV ABC
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 2 (2025): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i2.5496

Abstract

Compliance with tax obligations is a crucial aspect for business operators in conducting healthy and sustainable business activities, however in practice there are still business entities that pay insufficient attention to the importance of evaluating their tax obligations. This study aims to evaluate CV ABC calculation and recording of Article 22 Income Tax on sales transactions of goods to government agencies. This research uses a qualitative descriptive method. Data were collected through observation, documentation, and interviews with the parties handling the financial and tax reports of CV ABC. The research results show that CV ABC has accurately calculated Article 22 Income Tax in accordance with the specified regulations and that CV ABC has recorded Article 22 Income Tax sufficiently according to accounting standards.

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