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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
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Articles 43 Documents
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Optimalisasi Biaya Produksi Untuk Meningkatkan Efisiensi Dan Laba Pada Usaha Tahu Tempe Di Petemon Dina Amalya Putri; Feryansyah
Zentrum Economic, Business, Management, Accounting Research Vol. 2 No. 3 (2024): ZEBMAR, September 2024
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/9dv4qr97

Abstract

This research aims to analyze and optimize production costs to improve efficiency and profit in tofu and tempeh businesses in Petemon. This study employs a descriptive quantitative approach with data collected through direct observation, interviews, and production cost analysis. The results show significant opportunities to reduce production costs by improving the management of raw material usage and labor efficiency. By implementing the full costing method and break-even point (BEP) analysis, tofu and tempeh businesses in Petemon can enhance production efficiency and achieve optimal profit. The implication of this research provides better strategies for managing production costs and improving the competitiveness of small industries.
Respon Pengguna QRIS Atas Penyalahgunaan QRIS Sebagai Media Judi Online Baiq Dinda; Ika Putri Fitri Ajiani
Zentrum Economic, Business, Management, Accounting Research Vol. 2 No. 3 (2024): ZEBMAR, September 2024
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/qm451544

Abstract

This study aims to see the response of QRIS users to the phenomenon that drives QRIS as a medium for online gambling transactions. With a research sample of 60 respondents who are MSME owners in the culinary sector in Mataram City, the results show that the frequency of use and decreased trust are the responses caused by the adoption of QRIS as an online gambling medium. While the number of transactions does not have a significant effect.
Determinan Tax Avoidance (Studi kasus perusahaan farmasi yang terdaftar di Bursa Efek Indonesia) Periode 2018 - 2022 Ahmad Brilliant Wardani; Defel Septian; R Ayu Ida Aryani
Zentrum Economic, Business, Management, Accounting Research Vol. 2 No. 3 (2024): ZEBMAR, September 2024
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/ysm7fx90

Abstract

Taxes are a source of cash revenue to help finance general and economic expenditure for the country. The aim of this research is to test and analyze whether financial ratios measured using the quick ratio, DAR, ROA, and TATO have an influence on tax avoidance in pharmaceutical companies listed on the Indonesia stock exchange. The method used in this research is a quantitative technique using the classical assumption test, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multicollinearity test, heteroscedasticity test, autocorrelation test, data hypothesis testing using the determinant coefficient test, multiple linier regression analysis, t-test, and f-test. The results of this research show that have the liquidity ratio, profitability rasio and activity ratio have no influence on tax avoidance, while the leverage rasio does influence tax avoidance.
Penggunaan Teknologi Informasi Dalam Peningkatan Kualitas Laporan Keuangan Pemerintah Wulandari Agustiningsih; Victoria Kusumaningtyas Priyambodo; Ni Gusti Ayu Wiranti Devi
Zentrum Economic, Business, Management, Accounting Research Vol. 3 No. 1 (2025): ZEBMAR, March 2025
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/2e04ar21

Abstract

This study aims to evaluate the impact of information technology utilization on the improvement of the quality of government financial reports. The method employed is the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA). Out of a total of 95 identified articles, 23 studies met the inclusion criteria for further analysis. The results indicate that information technology has a significant influence on the quality of government financial reporting, in terms of timeliness, reporting accountability, and efficiency. This research recommends enhancing technological capabilities to strengthen the quality of financial reporting in the public sector.
Peran Etika Perpajakan Terhadap Kepatuhan Wajib Pajak Di Indonesia Hamidah Muslimah
Zentrum Economic, Business, Management, Accounting Research Vol. 4 No. 1 (2026): ZEBMAR, March 2026
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/k01gmq50

Abstract

Taxes are the primary source of state revenue and play a crucial role in national development. However, the level of tax compliance in Indonesia remains a challenge due to tax violations influenced by a lack of awareness, understanding, and ethics among taxpayers. This article aims to describe the contribution of tax ethics to taxpayer compliance in Indonesia. The method used in this research is a literature study with a descriptive-qualitative approach involving the analysis of various books and scientific journals related to taxes and ethics. The results of the analysis indicate that tax ethics plays a crucial role in improving taxpayer compliance, as it can foster awareness, honesty, and a sense of responsibility in fulfilling tax obligations. In addition, understanding of taxpayers, the quality of tax services, and the use of technology in taxation also influence the level of taxpayer compliance, as well as improving the quality of tax services so that taxpayer compliance in Indonesia can significantly increase.
Financial Statement Analytics Using Tableau: Evaluating Profitability, Risk, And Liquidity Trends At PT Sumber Alfaria Trijaya Tbk (2021–2025) Irene Ipal Parinding; Aisyah Zarkasi
Zentrum Economic, Business, Management, Accounting Research Vol. 4 No. 1 (2026): ZEBMAR, March 2026
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/d7kgbv63

Abstract

The fast-growing retail business environment requires management to make decisions quickly and accurately. However, traditional financial reports in the form of numerical tables are often difficult for managers to interpret rapidly. This study aims to build an interactive executive dashboard using Tableau to analyze the financial performance of PT Sumber Alfaria Trijaya Tbk (Alfamart) from 2021 to 2025. The research method used is a case study using secondary data from the company's audited annual financial statements. The analysis focuses on profitability (DuPont System), capital structure, liquidity, and revenue growth. The results show that data visualization through Tableau significantly helps management identify operational changes more quickly. Alfamart's performance over the past five years indicates stable revenue growth backed by a reduction in long-term debt risk and improvement in liquidity, despite a slowdown in asset efficiency. The implication of this study suggests that implementing data visualization technology in modern management accounting practices is essential to accelerate the performance evaluation process.
Determinan Kualitas Audit: Opini Auditor dan Audit Delay Fakhriyah Nailah Andita; Rabiatul Aldawiya; Natasya Joevanny Tammu; Agustina Mendiska Jamat; Sir'aini Aini
Zentrum Economic, Business, Management, Accounting Research Vol. 4 No. 2 (2026): ZEBMAR, June 2026
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/asqx3g87

Abstract

This study aims to analyze the effect of auditor opinion and audit delay on audit quality. The study uses a quantitative approach with a binary logistic regression analysis method using the Eviews9 application. The research data were obtained from 45 observations with independent variables being auditor and audit delay, while the dependent variable is audit quality. The results show that auditor opinion has a positive and significant effect on audit quality with a probability value of 0.0173 (<0.05). Meanwhile, audit delay has a negative and significant effect on audit quality with a probability value of 0.0295 (<0.05). Simultaneously, audit opinion and audit delay have a significant effect on audit quality as evidenced by a probability value (LR Statistic) of 0.000047. The findings of this study indicate that audit quality is influenced by the timeliness of audit completion and the quality of the opinion given by the auditor.
Analisis Komparatif Kinerja Keuangan Sebelum Dan Sesudah Akuisisi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tirta Wahyu Zakrowi; Fahrul Habib; Lutpian Abdul Majid; Farel Ade Dwi Akbar; Rinaldy Rizkiawan Sutomo
Zentrum Economic, Business, Management, Accounting Research Vol. 4 No. 1 (2026): ZEBMAR, March 2026
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/x5rvz530

Abstract

This study aims to analyze the comparison of the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) before and after a strategic macroeconomic event. Financial performance was measured using the Current Ratio (CR), Return on Assets (ROA), Debt-to-Equity Ratio (DER), Total Asset Turnover (TATO), and Price Earnings Ratio (PER). The research employed a comparative descriptive quantitative approach. The sample was selected using purposive sampling, resulting in four mining companies. Hypotheses were tested using the Paired Samples t-Test and the Wilcoxon Signed Ranks Test. The empirical results indicate that internal fundamental performance, represented by CR, ROA, and DER, remained relatively stable with no significant changes. However, operational activity (TATO) and market valuation (PER) exhibited structural shifts following the event. These findings imply that management should adopt a dynamic approach in optimizing asset utilization and managing stock market sentiment to maintain corporate performance and investor confidence.
Pengaruh Financial Ratio Terhadap Return Saham Pada Perusahaan Manufaktur Sektor Food And Baverage Tahun 2022-2024 Fitri Andani; Yunita Ningsih; Nur Laela Azizah Putri; Anggun Meliasari
Zentrum Economic, Business, Management, Accounting Research Vol. 3 No. 1 (2025): ZEBMAR, March 2025
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/s3ef4g28

Abstract

This study aims to analyze the influence of financial ratios, projected through Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO), on stock returns of food and beverage manufacturing companies listed on the Indonesia Stock Exchange. The primary issue addressed in this research is stock price volatility, which is often misaligned with the companies' fundamental conditions. The research methodology employed is a descriptive quantitative approach with multiple linear regression analysis conducted on a sample of 16 companies (48 observations) for the 2022-2024 period. The findings indicate that simultaneously, the variables CR, DER, and TATO have an influence on stock returns. However, partially, the t-test results reveal that all three variables (CR, DER, and TATO) do not have a significant effect on stock returns, as their respective significance values are greater than 0.05 (Sig. 0.641, 0.250, and 0.308). This suggests that investors in the food and beverage sector respond more to external sentiments or macroeconomic factors than to internal financial ratios. Theoretically, these results provide a new perspective on Signaling Theory regarding the existence of lagging market responses to financial statement information.
Pengaruh Kualitas Pelayanan Kepada Keunggulan Bersaing Melalui Kepuasan Pelanggan Sebagai Variabel Intervening di Cafe Bento Mataram I Gusti Ayu Ketut Ratna Widari; Bunga Putri Kirana; Julia Ratnasari Indakaka; Anovita Ade Kantara
Zentrum Economic, Business, Management, Accounting Research Vol. 4 No. 1 (2026): ZEBMAR, March 2026
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/82038214

Abstract

This study aims to analyze the effect of service quality on competitive advantage through customer satisfaction as an intervening variable at Cafe Bento Mataram. A quantitative causal associative method was applied, with data collected from 31 respondents using purposive sampling. The data were analyzed using SEM-PLS (SmartPLS). The findings reveal that service quality does not have a direct significant effect on competitive advantage (p-value = 0.103). However, service quality has a positive and significant effect on customer satisfaction (p-value = 0.000), and customer satisfaction significantly influences competitive advantage (p-value = 0.000). The indirect effect test confirms that customer satisfaction acts as a full mediator in the relationship between service quality and competitive advantage (p-value = 0.000). Therefore, service quality alone cannot directly create competitive advantage, but must first enhance customer satisfaction to achieve optimal competitive outcomes.

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