cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Iwan Koerniawan
Contact Email
indexsasi@apji.org
Phone
+6281904448121
Journal Mail Official
indexsasi@apji.org
Editorial Address
Jl. Watunganten I No.1, Karangrawa, Batursari, Kec. Mranggen, Kabupaten Demak, Jawa Tengah 59567
Location
Kab. demak,
Jawa tengah
INDONESIA
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
 19   20   21   22   23 
Evaluasi Perhitungan, Pemotongan, Penyetoran, Pelaporan, dan Pencatatan PPh Pasal 23 Pada PT. XYZ
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.v5i2.5497

Abstract

The purpose of this study is to evaluate how Article 23 Income Tax is applied to PT XYZ in 2024 in terms of calculation, deduction, deposit, reporting, and recording. This study was conducted using a qualitative descriptive method by applying a documentation study approach to tax reports, accounting journals, deduction reports, and proof of payment. The results of the study prove that the calculation and deduction of taxes have been realized correctly in accordance with the provisions of the 2% rate for rental transactions other than land and buildings. Although the January 2024 tax was postponed by one day, deposits were usually made on time. Reporting of the Article 23 Income Tax Periodic Tax Return (SPT) was carried out on time through the Unification e-Bupot. In addition, tax transactions have been recorded in accounting in accordance with the accrual principle, which ensures the conformity of the company's fiscal and commercial financial reports. Overall, PT XYZ has demonstrated a high level of compliance with applicable tax regulations, although internal supervision of the tax deposit deadline needs to be improved.
Efektivitas Penggunaan E-Filing dan E-Form Terhadap Pelaporan SPT Tahunan Orang Pribadi di Kantor Konsultan 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.v5i2.5498

Abstract

This study examines the advantages and disadvantages of reporting Annual Tax Returns (SPT) at tax consultant offices using e-filing and e-form. The method used is descriptive qualitative approach, data were collected through direct interviews with tax consultant office owners in Sidoarjo. The study findings indicate that although e-filing and e-form offer accuracy, efficiency, and simplicity in tax submission, there are a number of weaknesses, including lack of taxpayer understanding, slow coordination, and difficulty adjusting to system modifications. Because e-form can be filled in gradually and contains automatic filling options based on data from previous years, it is considered more flexible and appropriate for use by tax experts. This study recommends improving education for taxpayers and developing a more responsive and easy-to-use system to support the digitalization of taxation in Indonesia.
Studi Implementasi KKP Top Schedule dalam Audit di Kantor Akuntan Publik
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.v5i3.5507

Abstract

This study reviews the implementation of Top Schedule in the audit process at KAP Dony Firliawan. The occurrence of an effective and efficient Top Schedule in the audit, whether it maintains data quality even though its appearance is simple, and how easy it is for Top Schedule to adapt to different clients. Through interviews, observations, and document checks, the author found that Top Schedule is very helpful for auditors because it makes the workflow clear and efficient. Although simple, it still guarantees data accuracy because each number can be rechecked to the original source. Interestingly, Top Schedule is also very flexible, it can be adjusted for various types of clients. In conclusion, Top Schedule at KAP Dony Firliawan proves that a simple presentation can produce a fast, quality, and adaptive audit.
Analisis Harga Pokok Penjualan pada Model Bisnis Thrift Shop Celana Bekas Berbasis Live Streaming Facebook: Studi Kasus pada Platform E-Commerce @sinsin
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 1 (2025): April: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i1.5542

Abstract

The secondhand pants thrift shop industry based on Facebook live streaming has experienced significant growth in line with the increasing consumer interest in preloved products and the convenience of digital technology. This study aims to analyze the determination of the Cost of Goods Sold (COGS) in the @sinsin thrift shop business, an online store specializing in selling secondhand pants through Facebook's live streaming feature. The research method used is a descriptive qualitative approach, with data collection techniques including in-depth interviews with the business owner, direct observation of live streaming sessions, and documentation of sales and purchase records. The results of the study show that the calculation of COGS at @sinsin thrift shop is based on direct variable cost components such as the purchase price of pants, laundry costs, packaging, and shipping. Meanwhile, digital operational costs such as internet data, streaming equipment, and advertising are not directly included in the COGS but are proportionally allocated per product unit to obtain a more accurate estimate of total costs. Live streaming has proven effective in increasing customer trust, expanding market reach. The conclusion of this study indicates that using the full costing method allows business owners to adjust selling prices.
Dampak Social Influence, Digital Literacy, dan Political Issues Terhadap Keputusan Pembelian Cryptocurrency di Indonesia
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.v5i3.5547

Abstract

This study investigates the impact of social influence, digital literacy, and political issues on cryptocurrency purchase decisions in Indonesia, using the Unified Theory of Acceptance and Use of Technology (UTAUT) as the theoretical framework. Data from 101 respondents were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that only social influence has a statistically significant effect on cryptocurrency purchase decisions, while digital literacy and political issues do not. All constructs demonstrated acceptable levels of validity and reliability. These results offer valuable insights into Indonesian consumer behavior in adopting digital assets, and provide practical implications for policymakers and fintech industry stakeholders.
Pengaruh Influencer Marketing pada Media Sosial Instagram terhadap Kepuasan Pembelian
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.v5i3.5548

Abstract

This study aims to analyze the influence of influencer marketing on consumer purchase satisfaction on Instagram. The main focus is on influencer credibility, attractiveness, and consumer trust in product recommendations. This research uses a quantitative method through a survey involving 100 active Instagram users who have purchased products based on influencer recommendations. Data were analyzed using SmartPLS with stages including validity, reliability, regression, and structural model testing. The results indicate that both influencer marketing and consumer trust significantly affect purchase satisfaction, with consumer trust having a greater contribution. These findings reinforce the importance of building digital trust in influencer marketing strategies. The implication is that companies must carefully select credible and authentic influencers to enhance consumer satisfaction and loyalty through digital campaigns.
Bagaimana Bisnis Menghadapi Perubahan Algoritma Media Sosial: Strategi Bertahan di Era Digital yang Mudah Berubah
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.v5i3.5558

Abstract

This study discusses how small and medium enterprises (SMEs) in Pontianak respond to changes in social media algorithms without using paid advertising. It employs the Dynamic Capabilities framework, which includes sensing (monitoring changes), seizing (taking advantage of opportunities), and reconfiguring (adjusting strategies), along with the concept of Algorithmic Gatekeeping. The study uses a qualitative approach through case studies and thematic analysis. Data were obtained from literature reviews, purposive participant selection, data collection via Google Forms, document analysis, and direct observation. The findings show that SMEs recognize algorithm changes through declines in organic content reach and shifting preferences for certain content formats favored by platforms. In response, they combine short videos with longer, informative content, experiment with posting times, use trending hashtags, and vary content formats without incurring additional costs. Content performance is evaluated before and after implementing strategies as part of a continuous learning process. The results indicate that SMEs with limited resources can still compete by applying adaptive, data-driven content strategies. This study highlights the importance of continuous learning cycles, monitoring content trends, and maintaining flexibility in format choices so that SMEs remain relevant and resilient amid the ongoing evolution of social media algorithms.
Peran Job Satisfaction sebagai Pemediasi Pengaruh Talent Management terhadap Workforce Agility
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 1 (2025): April: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i1.5566

Abstract

This study aims to empirically test the role of job satisfaction as a mediator of the influence of talent management on workforce agility. The study was conducted on employees of several digital companies that utilize digital technology to create new products and services, improve operational efficiency, and provide a better experience to customers. The research area is in the Special Region of Yogyakarta with 100 respondents obtained through purposive sampling. The analysis method used is Structural Equation Modeling-SmartPLS 4.0. The results of the study indicate that talent management has a direct positive and significant effect on job satisfaction; talent management also has a direct positive and significant effect on workforce agility; while job satisfaction has a direct effect on workforce agility. The results also prove that job satisfaction mediates the effect of talent management on workforce agility but is weaker when compared to its direct effect
Pengaruh Literasi Digital Keuangan Terhadap Keputusan Generasi X dalam Menggunakan Aplikasi Perbankan
Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 1 (2025): April: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v5i1.5607

Abstract

This research aims to determine the influence of digital financial literacy on Generation X's decision to use banking applications. The approach used is quantitative with a correlational type of research. The sample consisted of 30 respondents aged 45–60 years who had used digital banking applications for at least the last three months. Data was collected through a questionnaire with a Likert scale and analyzed using validity, reliability, normality, Pearson correlation and simple linear regression tests. The results of the analysis show that there is a positive and significant relationship between financial digital literacy and the decision to use banking applications, with a correlation coefficient of 0.672 and a significance value of 0.000. The regression equation obtained is Y = 1.584 + 0.628X, with an R² value of 0.395. This means that 39.5% of the decision variables to use banking applications are influenced by financial digital literacy. This research concludes that increasing financial digital literacy can significantly improve Generation X's decisions in utilizing digital banking services.
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional dan Kecerdasan Spiritual Terhadap Tingkat Pemahaman Mahasiswa Akuntansi: Studi pada STIE STEKOM
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.v5i2.5613

Abstract

This study aims to analyze the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the level of accounting comprehension among accounting students at the Modern College of Economics (STEKOM). The population of this study consists of all 60 accounting students at STEKOM, with a sample of 52 respondents selected using purposive sampling and calculated using the Slovin formula. The analytical methods employed include validity testing, reliability testing, multicollinearity testing, heteroscedasticity testing, normality testing, multiple linear regression, t-tests, F-tests, and the coefficient of determination using IBM SPSS Statistics 2025 software. The results indicate that all research instruments were valid and reliable. The multiple linear regression test revealed that intellectual intelligence, emotional intelligence, and spiritual intelligence each have a positive and significant influence on the level of accounting comprehension, with significance values below 0.05. Simultaneously, these three independent variables also significantly affect accounting comprehension, with an R² value of 0.612, meaning that 61.2% of the variation in accounting comprehension levels can be explained by these three variables. This study concludes that students' intellectual, emotional, and spiritual aspects play a crucial role in enhancing accounting comprehension. Therefore, a holistic academic development approach should be implemented to support optimal learning outcomes in the field of accounting

Page 21 of 27 | Total Record : 269

 19   20   21   22   23 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 2 (2025): Agustus: Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 1 (2025): April: Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 3 (2023): Desember: Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 2 (2023): Agustus: Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 1 (2023): April: Jurnal Riset Manajemen dan Akuntansi Vol. 2 No. 3 (2022): Desember: Jurnal Riset Manajemen dan Akuntansi Vol. 2 No. 2 (2022): Agustus : Jurnal Riset Manajemen dan Akuntansi Vol. 2 No. 1 (2022): April: Jurnal Riset Manajemen dan Akuntansi Vol. 1 No. 3 (2021): Desember: Jurnal Riset Manajemen dan Akuntansi Vol. 1 No. 1 (2021): April: Jurnal Riset Manajemen dan Akuntansi More Issue