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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 284 Documents
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Analisis Kesesuaian Persediaan melalui Audit Stok Opname Berdasarkan PSAP 05 pada RSUD TRC Dwi Putri Anrianti; Gideon Setyo Budiwitjaksono
Jurnal Riset Manajemen dan Akuntansi Vol. 6 No. 2 (2026): 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.v6i2.7245

Abstract

The purpose of this study is to analyze the adequacy of inventory management at Regional Public Service Agencies (BLUDs), specifically at Regional Hospitals, based on Government Accounting Standards (PSAP) No. 05. The focus of this study is to compare the results of the physical inventory conducted by KAP DPA with the accounting records in the inventory cards of TRC Regional General Hospital. This study employs a descriptive qualitative method with data collection techniques including direct observation, interviews, and documentation of financial position reports. The results indicate that inventory management at RSUD TRC generally adheres to PSAP No. 05; however, its implementation remains suboptimal. Discrepancies were found between physical inventory and inventory records due to limited human resources, weak internal controls, human error, and an inventory information system that is not optimally integrated. Therefore, improvements in internal controls, optimization of the inventory information system, and enhancement of human resource quality are necessary so that inventory management can be effective and in accordance with the principles of PSAP No. 05.
Strategi Bisnis Agrowisata Berbasis Hutan dengan Business Model Canvas di Kampung Mandiri Jaya Muhammad Yusril Siregar; Sulartopo Sulartopo
Jurnal Riset Manajemen dan Akuntansi Vol. 6 No. 2 (2026): 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.v6i2.7279

Abstract

This study aims to analyze the business strategy of forest-based agrotourism developed in Kampung Mandiri Jaya, Timika, using the Business Model Canvas (BMC) approach and to identify its contribution to environmental conservation and community empowerment. The study employed a descriptive qualitative approach. Data were collected through in-depth online interviews with the village initiator, indirect observation through documentation, and a literature review of relevant sources. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings reveal that the agrotourism development in Kampung Mandiri Jaya adopts an “urban forest” concept that integrates economic activities with environmental conservation efforts. Community members actively participate in tree planting and maintenance activities, fostering collective awareness of environmental sustainability. Based on the Business Model Canvas analysis, the main value proposition offered is a nature-based tourism experience that is authentic, educational, and sustainable. Key resources supporting the business include land availability, biodiversity, and strong community participation. SWOT analysis indicates that the village’s primary strengths lie in its environmental potential and community involvement, while limitations include restricted promotion, funding constraints, and limited partnerships. Opportunities for future development include business diversification through fishing ponds, small-scale fisheries, local-product-based restaurants, and the utilization of digital platforms for promotion. The study concludes that agrotourism development in Kampung Mandiri Jaya is not solely focused on economic growth but also seeks to maintain a balance between social, economic, and environmental sustainability.
Strategi Inventory Management dalam Menghadapi Ketidakpastian Permintaan: Tinjauan Literatur dan Implikasinya terhadap Kinerja Operasional Nasirah Asri; Siradjuddin; Murtiadi Awaluddin
Jurnal Riset Manajemen dan Akuntansi Vol. 6 No. 2 (2026): 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.v6i2.7491

Abstract

Demand uncertainty is one of the major challenges in operations and supply chain management, as it significantly affects the effectiveness of inventory management. Unpredictable fluctuations in demand may lead to excess inventory (overstock), inventory shortages (stockouts), increased operational costs, and a decline in customer service levels. This study aims to analyze various inventory management strategies that organizations can implement to address demand uncertainty and to evaluate their implications for operational performance. The research employs a systematic literature review by examining a wide range of scholarly articles, academic books, and recent studies related to inventory management, demand forecasting, supply chain resilience, and digital technologies in inventory management. The findings indicate that effective inventory management strategies include the implementation of demand forecasting, safety stock, reorder point systems, ABC analysis, supplier collaboration, multi-sourcing strategies, and the adoption of digital technologies based on artificial intelligence and big data analytics. The implementation of these strategies enhances operational efficiency, reduces inventory costs, improves customer service levels, and strengthens supply chain resilience. This study provides a conceptual contribution to the development of operations management theory and serves as a valuable reference for practitioners in designing adaptive inventory policies to cope with dynamic business environments.
Analisis Penerapan Akuntansi Pajak Pertambahan Nilai pada PT Putra Gemilang Terate Putri Farah Putri; Ulfi Jefri; Amyati
Jurnal Riset Manajemen dan Akuntansi Vol. 6 No. 2 (2026): 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.v6i2.7758

Abstract

Value Added Tax (VAT) is one of the key instruments in Indonesia's taxation system. Changes in VAT regulations under the Harmonization of Tax Regulations Law (UU HPP), the implementation of the Other Tax Base (Nilai Lain) mechanism, and the introduction of the Coretax Administration System have created new challenges in corporate tax administration, particularly for companies providing outsourcing labor supply services. This study aims to analyze the application of VAT accounting at PT Putra Gemilang Terate, particularly in terms of VAT calculation, recording, and reporting for outsourcing labor supply services, as well as the company's compliance with prevailing tax regulations. This research employed a descriptive qualitative method. Data were collected through interviews, observation, and documentation involving relevant staff at the company. The results show that the company still faces difficulties in determining the tax base (Dasar Pengenaan Pajak) for management fees, as input values are sometimes not multiplied by the required 11/12 factor. In addition, disruptions in the Coretax system have affected tax invoice creation and the reporting of the VAT periodic return (SPT Masa PPN). Nevertheless, the company has made efforts to correct these issues by revising tax invoices and adjusting its tax administration procedures. The study concludes that the implementation of VAT accounting at PT Putra Gemilang Terate is not yet fully optimal and still requires improved regulatory understanding and further adaptation to the digital tax administration system.

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