Jurnal Riset Manajemen dan Akuntansi
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.
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269 Documents
<![CDATA[Efisiensi Sistem Coretax dalam Penerapan TER untuk Meningkatkan Kepatuhan Wajib Pajak pada BTS Consulting ]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurima.v5i3.5842
<![CDATA[The purpose of this study was to determine the efficiency of implementing the CoreTax System in calculating Article 21 Income Tax using the average effective tax rate (TER) at BTS Consulting and its impact on taxpayer tax compliance. A descriptive qualitative approach was used in this study with data collection techniques through in-depth interviews and direct observation of tax reporting activities in the company. The results of the study indicate that the use of the CoreTax system simplifies the tax administration process through data processing automation, rate calculations that are directly adjusted to employee status, and automatic validation of potential input errors. This system also unifies the process of creating withholding tax certificates and billing in one reporting flow without the need to re-upload to the system again. Although there were technical challenges in the early stages of implementation, internal training and relaxation policies from the tax authorities supported the adaptation process. In conclusion, the CoreTax system is more efficient than the previous system.]]>
<![CDATA[Analisis Materialitas pada Prosedur Audit Vouching atas Akun Beban Operasional oleh KAP DS ]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurima.v5i3.5846
<![CDATA[The application of the materiality concept in the vouching audit process of operational expense accounts at Public Accounting Firm (KAP) DS plays a crucial role in enhancing the effectiveness and efficiency of the audit process. Materiality serves as a guideline for auditors in determining the threshold for significant transactions, thereby allowing the audit to focus on elements that most affect the quality of financial statement presentation. Using a qualitative descriptive approach, data was obtained through interviews, direct field observations, and document reviews. The results indicate that this approach assists auditors in selecting the appropriate transaction samples to be tested using the vouching technique. Furthermore, the procedure is also effective in revealing improper recordings, such as period errors or the absence of supporting documents. The auditor's accuracy in determining the level of materiality, along with the quality of documentation provided by the client, are key factors in the success of the audit. Thus, the use of materiality in vouching procedures has proven to enhance the reliability of the information presented in the financial statements.]]>
<![CDATA[Penerapan Audit Kas dan Setara Kas Sebagai Strategi Efektivitas Manajemen Keuangan Perusahaan ]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurima.v5i3.5847
<![CDATA[This research discusses the effectiveness of cash and cash equivalents audits in relation to the improvement of corporate financial management strategies. Cash and cash equivalents are crucial accounts in financial statements because they are directly related to liquidity and the sustainability of company operations. This study uses a qualitative descriptive approach with data collection techniques through interviews, documentation, and literature studies. The research findings indicate that audits of cash and cash equivalents conducted according to standards not only serve to ensure the reliability of financial statements but also provide strategic contributions to the company. Effective audits can improve transparency, strengthen internal controls, and provide accurate financial information as a basis for formulating financial management strategies.]]>
<![CDATA[Keputusan Pemilihan Kosmetik Halal Generasi Milenial dengan Pendekatan Theory Reasoned Action ]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurima.v5i3.5848
<![CDATA[This study aims to analyze the influence of religiosity, halal knowledge, halal certification, and subjective norms on customer loyalty toward halal cosmetic products of the Wardah brand, with customer satisfaction as a mediating variable. The background of this research stems from the growing awareness among Muslim consumers—particularly millennials—of the importance of using cosmetic products that comply with halal principles. A quantitative approach was employed using a survey method. A total of 185 respondents, who are Wardah users in Tangerang Regency, were selected through purposive sampling. Data were analyzed using SEM with the AMOS 29. The results reveal that halal knowledge and halal certification have a significant positive effect on both customer satisfaction and loyalty. Meanwhile, religiosity and subjective norms do not significantly influence satisfaction, and religiosity even shows a negative effect on loyalty. Customer satisfaction is proven to mediate the relationship between religiosity and loyalty, as well as between subjective norms and loyalty; however, it does not mediate the relationship between halal knowledge and loyalty. These findings imply that in order to build long-term customer loyalty in the halal cosmetic market, companies must go beyond religious imagery and formal certification. Instead, they should focus on consumer education, consistent product quality, and delivering brand experiences that align with the emotional and spiritual values of Muslim consumers.]]>
<![CDATA[Strategi Penagihan Piutang Yang Efisien dan Efektif ]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurima.v5i3.5849
<![CDATA[This study aims to explore efficient and effective account receivable collection strategies in addressing delayed payments by customers. Using a qualitative approach, data were collected through in-depth interviews with internal company personnel. The findings indicate that payment delays are primarily caused by the unavailability of funds, as customers often await payments from third parties. The company addresses this isue by applying a soft approach and other adaptive strategies. This research contributes to the development of effective and contextual receivables collection strategies to maintain cash flow and sustain long-term business realtionships.]]>
<![CDATA[Analisis Keterlambatan Pembayaran Kepada Vendor PT. X di Surabaya ]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurima.v5i3.5878
<![CDATA[This study aims to analyze the causes of late payments to vendors and evaluate their impact on the operational efficiency of PT. X in Surabaya. Delays in vendor payments can disrupt cash flow and hinder business processes, making it essential to understand the root causes in order to develop appropriate solutions. The research employs a descriptive qualitative approach, with data collected through direct interviews with the finance team, particularly the Account Payable division, and the warehouse department. The findings reveal that payment delays are caused by several factors, including differences in vendor payment terms, the absence of a company reminder system, the lack of written standard operating procedures (SOP), and issues in the document verification process. These delays significantly affect the company's operational efficiency, such as disruptions in monthly financial closing and increased administrative workload. The study recommends the establishment of formal SOPs, the implementation of automated reminder systems, and the standardization of vendor payment terms to improve the efficiency of vendor payment management.]]>
<![CDATA[Pengaruh Return On Asset Terhadap Pertumbuhan Laba pada PT Astra Internasional Tbk ]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurima.v5i3.5885
<![CDATA[This study aims to analyze the effect of Return on Assets (ROA) on profit growth at PT Astra International Tbk. The background of this study is based on the fluctuation of the company's net profit and total assets in the period 2014–2023, particularly the significant decline in 2015, 2019, and 2020. This study uses a quantitative method with an associative approach. The data used are the financial statements of PT Astra International Tbk obtained from the company's official website. The research sample was taken for 10 years (2014–2023) with a purposive sampling technique. Data analysis uses simple linear regression, correlation coefficient test, determination test, and t-test. The results show that ROA has a positive and significant effect on profit growth, with a regression coefficient value of 0.033 and a significance level of 0.017 <0.05. The coefficient of determination (R²) of 52.8% indicates that ROA is able to explain the profit growth variable, while the remaining 47.2% is influenced by other factors outside this study. Thus, the better the company's asset management, the greater the profit growth that can be achieved.]]>
<![CDATA[Ketidaksesuaian Antara Pencatatan Persediaan dan Fisik Stok Sebagai Temuan dalam Management Letter pada Perusahaan X ]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurima.v5i3.5902
<![CDATA[This study aims to examine the discrepancy between inventory records and physical stock as a key audit finding noted in the management letter at Company X. Such discrepancies affect the reliability of financial reporting and the effectiveness of internal controls. The study employs a descriptive qualitative approach with data collection techniques including interviews, direct observation, and documentation. The findings reveal that the inventory recording system at Company X faces several challenges, such as delayed recording, lack of documentation for damaged goods, and reliance on manual input that is prone to human error. In addition, the stock opname procedure is conducted only annually and is not fully implemented in accordance with the established SOP. The discrepancy between inventory records and physical stock has a direct implication in audit findings, which are noted in the management letter as internal control weaknesses. The study recommends improvements in the recording system, regular stock opname implementation, staff training, and the application of barcode technology to enhance inventory data accuracy.]]>
<![CDATA[Analisis Peramalan Produk Ayam Geprek Mister Cafe Kota Gunungsitoli ]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurima.v5i3.5910
<![CDATA[At Mister Café Gunungsitoli, the researcher found that employee service was slow in fulfilling customer requests for product orders at UD. Toko Sinar Terang Gunungsitoli. The purpose of this study is to determine the sales forecasting of Ayam Geprek at Mister Café Gunungsitoli for the years 2023 and 2024 using the Single Moving Average method with 3 periods and 5 periods, and to identify which forecasting method is most effective for predicting sales of Ayam Geprek at Mister Café Gunungsitoli. This study employs a quantitative research approach with data calculations using the Single Moving Average method to obtain accurate results. The findings indicate that sales of Ayam Geprek products at Mister Café Gunungsitoli during the period of January 2023 – December 2024 experienced fluctuations influenced by seasonal factors, consumer consumption trends, and promotional activities. These fluctuations highlight the importance of applying forecasting methods so that the company can adjust production capacity in line with consumer demand. The results of the comparative analysis of forecasting methods (Moving Average) show the smallest error rate, making it more appropriate to use MAPE with 5 periods, which yielded a value of 36.43%.]]>
<![CDATA[Analisis Peningkatan Kapasitas Produksi Menggunakan Alat Penggiling Kopi pada Usaha UD. Oikhoda ]]>
<![CDATA[ Jurnal Riset Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Desember: Jurnal Riset Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.55606/jurima.v5i3.5920
<![CDATA[Authentic Nias coffee production business UD. Oikhoda is a micro-enterprise whose coffee production has even been exported abroad. This Nias coffee production business has production activities where this production business focuses on producing aunthentic Nias coffee powder that is produced directly,and coffee beans originating from the region itself, namely Nias. UD. Oikhoda is still overwhelmed in meeting this market demand. As is known, the marketing of UD. Oikhoda’s coffee powder product has been considered to be exported abroad and several regions in Indonesia so that UD. Oikhoda should be able to meet this demand.from what researchers saw, this production business often does overtime in an effort to produce more ground coffee.In addition to promblems with the existing raw materials, it was revealed that frequent machine damage occurred, suspected to be from employees who lack mastery or skill in using the machine, resulting in less than optimal production activities. Researchers also that the lack of understanding and skills of empolyess in using the machine and the lack of maintenance carried out on these machines were among the factors causing machine damage.]]>
