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ZEBMAR
Published by Zentrum Multi Education
ISSN : -     EISSN : 30316006     DOI : https://doi.org/10.69657
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Jurnal ZEBMAR (Zentrum Economic, Business, Management, and Accounting Research) merupakan jurnal elektronik yang menyediakan wadah untuk memublikasikan artikel penelitian orisinal, artikel tinjauan dari kontributor, serta berita teknologi terkini yang berkaitan dengan ilmu akuntansi, praktik akuntansi, profesi akuntansi, dan manajemen keuangan. Jurnal ini mencakup artikel penelitian orisinal, artikel tinjauan, dan komunikasi singkat, yang meliputi bidang-bidang berikut: Akuntansi Manajemen Akuntansi Keuangan Akuntansi Sektor Publik Akuntansi Syariah Teknologi Informasi Akuntansi Audit Etika Profesi Pendidikan Akuntansi Ekonomi Manajemen Keuangan Manajemen Sumber Daya Manusia Manajemen Pemasaran Bisnis
Arjuna Subject : -
Articles 43 Documents
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Persepsi Mahasiswa Terhadap Kesulitan Belajar Akuntansi Ika Putri Fitri Ajiani; Paradisa Sukma; M. Raihan Mubaraq
Zentrum Economic, Business, Management, Accounting Research Vol. 1 No. 1 (2023): ZEBMAR, December 2023
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/y5b5ts20

Abstract

The purpose of this research is to determine accounting students' perceptions of the difficulties of learning accounting. This research method uses a descriptive quantitative approach. This research sample used 136 students majoring in accounting in Mataram City. The results of the research show that the Statistics course is the most difficult subject for students majoring in Accounting in Mataram to study and discussing with friends is the most widely applied strategy to overcome these learning difficulties.
ANALISIS LAPORAN PENERAPAN AKUNTANSI ORGANISASINIRLABA PADA YAYASAN PENDIDIKAN DAN DAKWAH IMAM ASY-SYAFI’I KOTA MATARAM Bela Pransiska; M. Rafa Ramadhan; I Gede Agus Dharma Saputra; Hairil Fahrurrohmi
Zentrum Economic, Business, Management, Accounting Research Vol. 1 No. 1 (2023): ZEBMAR, December 2023
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/ykpsn684

Abstract

The purpose of the research was carried out due to a lack of information regarding the development of financial report presentation regulations based on PSAK45 and the provisions that apply in the preparation of financial reports. Here the researcher uses a qualitative method where the object of the research is in the city of Mataram which operates in the education sector and is based on data sources originating from primary data, namely interviews. In preparing the financial reports for Imam Asy-Syafi'i's Islamic education and da'wah foundation, it was explained that the financial reports that researchers found were based on observations that there were differences between the foundation's financial reports and non-profit accounting financial reports. According to observations, these differences arise based on discrepancies between the report components used, assets and liabilities, Restricted or Unrestricted Net Assets, Changes in Net Asset Groups. The difference between the foundation's financial report and the PSAK45 report is that the financial report used is not in accordance with the applicable PSAK standards.
ANALISIS LAPORAN PENERAPAN AKUNTANSI ORGANISASI NIRLABA PADA LEMBAGA AMIL ZAKAT DASI NTB Nabila Alya Rahman; Made Mas Sugiarsana; Sang Ayu Made Savitri; Made Wahyu Sedana
Zentrum Economic, Business, Management, Accounting Research Vol. 1 No. 1 (2023): ZEBMAR, December 2023
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/7cfr3t69

Abstract

The purpose of making this journal is to find out about the financial management carried out by LAZ Dasi. This type of research uses qualitative research, while the research method uses the case study method, where this case study method usually involves a detailed study of a particular case (a person or small group). The data in this research was obtained using observation, interviews and documentation techniques. The result of this research is LAZ Dasi NTB with a SK Permit LAZ NTB Province by the Director General of Islamic Community Guidance, Ministry of Religion of the Republic of Indonesia Number DJ.III/391 of 2016. LAZ Dasi NTB started its work in 2002 to help the government overcome social and welfare problems in NTB. The presentation of LAZ Dasi NTB's financial reports is in accordance with PSAK 109 standards. There are 2 types of PSAK 109, namely Infaq and alms. Where PSAK 109 contains accounting for Zakat and Infaq/Alms, which was approved by the Sharia Accounting Standards Board on April 6 2010.
PENGARUH SOSIALISASI, SANKSI DAN PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEIKUTSERTAAN WAJIB PAJAK ORANG PRIBADI PADA PROGRAM PENGUNGKAPAN PAJAK SUKARELA M. Taufiqurrahman; R. Ayu Ida Aryani; Baiq Dinda Puspita Ayu
Zentrum Economic, Business, Management, Accounting Research Vol. 1 No. 1 (2023): ZEBMAR, December 2023
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/89jq6243

Abstract

This research aims to examine the factors that influence individual taxpayers to participate in PPS. The variables used are socialization, sanctions and understanding of tax regulations as independent variables and the voluntary tax disclosure program as the dependent variable. The method used is a quantitative method with a population of 142,276 with a sampling technique using purposive sampling with criteria. Data collection was carried out by distributing questionnaires to individual taxpayers. The number of questionnaires processed was 70 questionnaires. The data analysis method used is a multiple liner regression analysis technique using the SPPS version 26 program. The results of this study indicate that tax socialization, tax sanctions and understanding of tax regulations do not have a significant effect on the participation of individual taxpayers in the voluntary tax disclosure program
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS SKPD KABUPATEN LOMBOK TIMUR) M. Pirman Hartadi; Dewa Ayu Oki Astarini; Defel Septian
Zentrum Economic, Business, Management, Accounting Research Vol. 1 No. 1 (2023): ZEBMAR, December 2023
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/92b9b621

Abstract

Regional government financial reports are a form of government accountability for the use of public funds. Financial reports presented by local governments must be of high quality because there are many parties who rely on financial information with different uses. The aim of this research is to determine the influence of human resource competence, use of technology and internal control systems on the quality of the East Lombok district government's financial reports. The data collection method in this research is a questionnaire method using a sample of 44 respondents with a sampling technique, namely the simple random sampling method. Based on the results of data analysis using the SPSS 25 data processing program, it shows that human resource competency has no significant effect on the quality of financial reports, the use of information technology has a significant positive effect on the quality of financial reports, and the internal control system has no significant effect on the quality of financial reports.
Penyusunan Laporan Keuangan Berdasarkan Sak Emkm Pada Commanditaire Vennootschap Achmad Wicaksono
Zentrum Economic, Business, Management, Accounting Research Vol. 2 No. 1 (2024): ZEBMAR, March 2024
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/hfcr2c51

Abstract

This research was carried out to find out how financial reports are prepared for the objects observed and whether the financial reports prepared so far are in accordance with SAK EMKM. The research method used is a qualitative descriptive method. Research data was obtained through a process of interviews, observation, and documentation. The data obtained was then analyzed descriptively to answer the problem formulation. The research results show that CV. Cahaya Teknik Mandiri has carried out a simple process of preparing financial reports. The financial reports prepared are limited to reporting cash flow in and out of the company. This condition reflects that CV has not yet prepared financial reports in accordance with applicable accounting standards. The main cause of this condition is because CV still does not have competent human resources in the field of accounting.
Scale Up Bisnis Pusat Studi Ekonomi Sirkular Universitas Muhammadiyah Mataram Guna Meningkatkan Tingkat Kesejahteraan Civitas Akademika Nur Fitri Hidayanti
Zentrum Economic, Business, Management, Accounting Research Vol. 2 No. 1 (2024): ZEBMAR, March 2024
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/s10vhq72

Abstract

In 2021, Muhammadiyah Mataram University established a center for circular economy studies with the aim of making the campus a model for other campuses that have similar study centers, which are useful in addressing waste problems in the campus environment, thereby solving waste issues, providing solutions, and benefiting all members of the academic community. The method used in this research is a qualitative approach, where researchers actively participate in every activity carried out by the Center for Circular Economy Studies, Muhammadiyah University of Mataram. It can be concluded that the Center for circular economic studies at the Muhammadiyah University of Mataram has carried out its duties and functions very well and is able to provide benefits in the form of income levels for the academic community, thus triggering increased levels of welfare.
Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Lembaga Pendidikan Non-Formal Ika Putri Fitri Ajiani; Baiq Dinda Puspita Ayu; Paradisa Sukma; M. Raihan Mubaraq
Zentrum Economic, Business, Management, Accounting Research Vol. 2 No. 1 (2024): ZEBMAR, March 2024
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/7zr1rh10

Abstract

This research aims to measure the financial performance of the non-formal institution X. The method used is quantitative descriptive using financial ratios which include liquidity, solvency, activity and profitability ratios. The research results show that X's financial performance has the potential to get better in the future based on the results of calculating each financial ratio.
Efektivitas Penerapan Customer Relationship Management Melalui Aplikasi Customer Complain Handling (Studi Pada PT Pos Indonesia Cabang Magelang) Aji Yudha; Farah Khusnaini Hamidah; Lela Lestari; Annisa Yasmin; Dea Nurita
Zentrum Economic, Business, Management, Accounting Research Vol. 2 No. 1 (2024): ZEBMAR, March 2024
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/d0etd807

Abstract

The research aims to determine the effectiveness of using the Customer Complaint Handling (CCH) application at PT Pos Indonesia KC Magelang. The use of this application is a form of implementing company customer relationship management in maintaining customer loyalty. Meanwhile, this research is a qualitative descriptive study using meteorological observations, interviews and documentation. The research results show that the types of customer complaints that customers often submit are delays in sending packages, errors in delivering goods, fake status updates and COD money not being given immediately. Then, the advantage of using CCH compared to WhatsApp is that CCH is valid once every 24 hours, reaches the regional office directly and is more systematic. The effectiveness of implementing CCH has proven to be effective in handling customer complaints and able to maintaining customer loyalty. The suggestion in this research is for companies to be able to monitor the performance of delivery officers because they sometimes commit violations such as fake status updates
Tinjauan Literature Sistematis: Dampak Transformasi Digital terhadap Kinerja ESG Wulandari Agustiningsih; Lalu Andika Noviawan
Zentrum Economic, Business, Management, Accounting Research Vol. 2 No. 1 (2024): ZEBMAR, March 2024
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/cae7fc76

Abstract

Digital transformation significantly impacts various aspects of life, including the business and financial sectors. There are concept that is gaining popularity in the business world is Digitalization and ESG, which emphasizes the importance of digital, environmental, social, and corporate governance factors in investment decisions. In this context, ESG performance is crucial for determining a company's sustainability and long-term value. This study utilizes a literature review with a bibliometric analysis approach. The findings reveal that research in fintech, ESG, and digital transformation are interconnected and integrated. However, compared to other financial topics, this area remains relatively under-researched, particularly concerning ESG in SMEs.

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