Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)

Keterkaitan Hasil Temuan Bukti Audit Investigatif Dengan Unsur Tindak Pidana

M. Syahrudin — 2024-08-16

Industri ritel adalah salah satu industri yang paling sering mengalami kecurangan dan mengakibatkan kerugian finansial yang besar. Kecurangan ini juga dapat merusak reputasi perusahaan dan kepercayaan pelanggan serta stakeholder lainnya. Kasus kecurangan yang terungkap di berbagai perusahaan besar menunjukkan betapa rentannya organisasi terhadap tindakan-tindakan yang tidak etis, baik yang dilakukan oleh karyawan internal maupun pihak eksternal. Ketika ada dugaan kuat adanya kecurangan atau penyimpangan yang merugikan suatu organisasi, audit investigatif akan dilakukan. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana keterkaitan hasil temuan audit investigatif yang melanggar hukum dengan unsur-unsur tindak pidana dalam kasus-kasus yang pernah terjadi di sebuah perusahaan retail di Bandung sebagai studi kasus untuk dianalisis secara teoritis. Kualitatif merupakan metode penelitian yang digunakan dalam penelitian ini dengan data menggunakan data sekunder berupa literatur serta berdasarkan pengamatan selama tahun 2016 sampai dengan tahun 2023 di industri retail tersebut. Hasil pembahasan dengan mengkaji kasus-kasus yang pernah terjadi di sebuah perusahaan retail sehingga dapat disimpulkan bahwa dari beberapa hasil temuan audit investigatif mendapatkan bukti-bukti audit yang dapat dijadikan sebagai bukti hukum pidana. Unsur tindak pidana penggelapan (Pasal 372 KUHP) merupakan unsur tindak pidana yang kerap terjadi di perusahaan tersebut.

THE ROLE OF ACCOUNTING APPLICATIONS IN ENHANCING TRANSACTION GROWTH IN ISLAMIC BANKING IN THE MODERN ERA

Siti Alwya Syarif — 2024-09-18

The rapid advancement of technology in the modern era has fundamentally transformed various sectors, including banking. In the realm of Islamic banking, the integration of digital tools, particularly accounting applications, has become crucial for enhancing transactional efficiency and fostering growth. The study adopts a qualitative approach, utilizing semi-structured interviews with key stakeholders in the Islamic banking sector, including financial managers, IT professionals, and Sharia compliance officers. Document analysis is also employed to review relevant financial reports and compliance documents. The findings reveal that accounting applications are pivotal in automating financial processes, reducing human error, and ensuring that all transactions are compliant with Islamic law. Additionally, these applications contribute to the scalability of Islamic banking operations, support innovation in financial product development, and enhance transparency, all of which are essential for sustainable transaction growth. The study concludes that accounting applications are not merely tools for managing financial transactions but are strategic assets that underpin the growth and development of Islamic banking in the modern era. Through their multifaceted contributions, these applications play a critical role in navigating the complexities of modern finance while adhering to ethical and religious principles, thereby driving the continued expansion and success of Islamic banking.

Implementation Of Risk Management In Digital-Based Training And Coaching Institutions

Elly Musdiana Mayang Putri — 2024-09-25

Risk is often associated with situations that may threaten the achievement of organisational goals and objectives. The impact of risk can be very significant, so effective risk management is very important. This study aims to analyse the implementation of risk management at PT Indotraining Multi Solusi, a digital-based training and coaching agency. Using the ISO 31000:2018 framework, this research identifies and assesses fourteen risks faced by the organisation. The research method used is qualitative with a descriptive approach to present the data in detail. The results show that by applying ISO 31000:2018, risks can be classified into four levels: low, medium, high, and extreme, which allows the company to establish appropriate risk management actions for each. This process includes risk identification, analysis, evaluation, and mitigation, as well as regular monitoring and review.

Komitmen Bank Syariah Indonesia (BSI) dalam Mendukung Pertumbuhan Sektor Pertanian di Indonesia

Nailis Sholihatussifa — 2024-09-26

Badan Pusat Statistik (BPS) The agriculture sector plays an important role in Indonesia's economic development, construction, and trade. As an agricultural country, the agricultural sector can protect natural resources, provide security and welfare, and create jobs. However, the development of Indonesia's agricultural sector faces several obstacles and challenges. This research is a quantitative study where researchers have a strong foundation of information as a scientific result. This research also takes from several data sources such as books and documents, relevant journals, websites to strengthen the author's arguments in conducting this research. The data collection technique used in this research is quantitative data analysis which uses secondary data in the form of annual reports 2021-2023 distributed by PT Bank Syariah Indonesia Tbk. By using Descriptive Data Analysis Techniques and Drawing Conclusions. To obtain this data, it can be obtained from the internet media. It shows that on the contract side, financing in the agricultural sector at BSI is dominated by the Murabahah contract, the second position is the Musyarokah contract, the third is the qordh contract, then the Mudharabah contract. the amount of financing disbursed to the agricultural sector continues to increase from year to year. Currently, the largest financing product at BSI is Murabahah. For the banking industry, this product is a popular product because the transaction is easy to do and does not have a high risk. Murabahah financing is the type of financing that is most widely distributed by Islamic banks to the agricultural sector. BSI has developed various financing products for small and medium enterprises in agriculture, including the BSI Mitra Plasma Sawit program. This financing is dominated by Murabahah contracts, which shows BSI's innovation in Islamic financing schemes.

Strategi Pemasaran Pada Hainun Store

Safrelia Salsabiella Syahrani — 2024-09-27

The purpose of this research is to find out the marketing strategies implemented by Hainun Store and to find out segmentation, targeting and positioning at Hainun Store. The method used in this research is qualitative with a field research approach. The data collection techniques used are interviews and documentation. Data analysis in this study used the Miles and Huberman data analysis model. The results showed that market segmentation was carried out by dividing consumers into groups based on age, gender, income, and occupation, with a focus on women, especially students and office workers, as well as middle-class people. The targeting applied is a concentrated renovation strategy, which focuses marketing efforts on these specific customer groups, to meet their fashion needs. Hainun Store's positioning is done by emphasising good product quality, affordable prices, and a comfortable store atmosphere, to differentiate themselves from competitors and ensure that their products are remembered as the first choice in the minds of consumers.

Implementasi Digital Marketing Pada PT Yuk Bersihin Sejahtera Menurut Perspektif Syariah

Apip Susanto — 2024-09-30

PT Yuk Bersihin Sejahtera is a service company operating in the cleaning sector in Jakarta. PT Yuk Bersihin Sejahtera has a vision to offer opportunities to young high school/vocational school graduates who wish to continue their education to college independently. PT Yuk Bersihin Sejahtera has a mission to provide the best cleaning services because every community has the right to a clean and healthy life.

This research aims to determine the implementation of digital marketing implemented by PT Yuk Bersihin Sejahtera according to a sharia perspective. Recognizing market characteristics and competitors is very necessary for companies to remain competitive and survive. In this research, descriptive qualitative research was used with the type of field research. The data in this research was obtained from interviews, observations and documentation, then the data was processed by editing, describing and categorizing and then analyzed in depth.

The results of this research, PT Yuk Bersihin Seajahtera has implemented a marketing strategy with the Digital Marketing concept in accordance with a sharia perspective. Starting from the basic philosophical concept that marketer activities do not conflict with sharia. Marketing ethics from marketers avoid lies. The approach with consumers is carried out in accordance with sharia, proven by treating consumers as equal partners. The perspective of competitors makes competitors become partners in the successful implementation of sharia economics. A work culture that is in accordance with sharia by prioritizing honesty and intelligence in marketing products and services to consumers.

Hubungan Kualitas Pelayanan Terhadap Kepuasan Dan Loyalitas Pasien Di Rumah Sakit

Kornelis Aribowo — 2024-10-01

Quality health services are an important factor in increasing patient satisfaction and loyalty. The 1945 Constitution of the Republic of Indonesia affirms the right of the community to get adequate health services, which is the responsibility of local and central governments. Hospitals as the main healthcare providers must meet the expectations of patients not only in terms of treatment but also service experience. This study examines the relationship between service quality, satisfaction, and patient loyalty in hospitals. With increasing competition in the healthcare sector, hospitals must improve the quality of services to retain patients. The study also highlights external factors such as cost, accessibility, and socioeconomic conditions that influence patients' responses to service quality. The results of the research are expected to provide insight for hospital management to formulate better policies and programs, so that the services provided continue to improve and create patient satisfaction and loyalty.

STRATEGI DIGITAL MARKETING DAN KUALITAS PELAYANAN TERHADAP PENINGKATAN PENJUALAN HUNIAN HOMESTAY DI HUTA SIALLAGAN, KABUPATEN SAMOSIR

Christin Witasari Sinurat — 2024-10-01

This study aims to analyse the effect of digital marketing strategies and service quality on increasing homestay sales in Huta Siallagan, Samosir Regency. Huta Siallagan is a tourist village known for its rich Toba Batak culture and is a popular tourist destination. However, homestay managers in this area face challenges in increasing sales amid increasingly fierce competition. Therefore, this study examines two important factors: digital marketing strategy and service quality, which contribute to increasing sales. The research method used is quantitative method with saturated sampling technique. The respondents of this study were 30 homestay managers or owners in Huta Siallagan. Data were collected through questionnaires that included digital marketing strategy variables (X1) and service quality (X2), as well as the dependent variable of sales increase (Y). Data analysis was conducted using multiple linear regression tests, t tests, F tests, and coefficients of determination to measure the influence of each variable. The results showed that digital marketing strategies and service quality significantly influenced the increase in homestay sales. Partially, digital marketing strategy has a more dominant influence than service quality, although both contribute positively. In the coefficient of determination, these two variables contributed 84.5% to the increase in homestay sales. In conclusion, the synergy between effective digital marketing strategies and good service quality is essential to increase homestay sales in Huta Siallagan. Therefore, homestay managers need to optimise these two aspects in order to compete and increase revenue in the tourism industry.

Strategi Branding untuk Penguatan Identitas UMKM Blitar: Tinjauan dan Implementasi

Hery Suprayitno — 2024-10-01

Tujuan dari penelitian ini adalah untuk mengkaji dan menggunakan taktik branding dalam rangka membentengi identitas Usaha Mikro, Kecil, dan Menengah (UMKM) yang berada di Kabupaten Blitar. Penelitian ini menggunakan metodologi kualitatif, dengan mengumpulkan data melalui observasi partisipan dan wawancara mendalam. Untuk mengkonfirmasi kebenaran hasil, teknik triangulasi digunakan untuk memeriksa data yang dikumpulkan. Temuan penelitian menunjukkan ekspansi UMKM yang menonjol di Blitar, terutama di industri makanan, minuman, dan kerajinan. Beberapa UMKM telah mendapat manfaat dari dukungan pemerintah dalam bentuk alokasi dana dan pelatihan, tetapi banyak pelaku usaha masih menghadapi kesulitan dalam menciptakan strategi branding yang menarik. Observasi juga menunjukkan bahwa kegiatan lokal seperti pengajian rutin memiliki dampak positif terhadap peningkatan permintaan produk UMKM, meskipun pemanfaatan teknologi digital dalam branding masih terbatas. Kesimpulan dari penelitian ini menegaskan bahwa meskipun ada upaya peningkatan kapasitas, pemahaman dan implementasi branding di kalangan UMKM Blitar perlu ditingkatkan untuk mendukung daya saing di pasar yang lebih luas. Rekomendasi untuk penelitian selanjutnya adalah melakukan studi lebih mendalam mengenai efektivitas pelatihan branding dan adopsi teknologi digital, serta dampak branding berbasis kearifan lokal terhadap penetrasi pasar dan loyalitas konsumen.

COMPARISON OF BONDS PERFORMANCE WITH SYARIAH BONDS (SUKUK)

Kharisma Novita Sari — 2024-10-03

The purpose of this study is to determine the comparison of bond performance with sharia bonds (sukuk) in 2010-2023. This study uses quantitative calculations with a comparative type of research. The data used are sourced from secondary data from OJK. This study uses a population, namely the capitalization of sharia bond performance data (sukuk) compared to the capitalization of bond performance data, using the Sharpe, Jensen method for the 2010-2022 period (monthly data) in the Indonesian Capital Market. Data analysis was carried out using the Sharpe and Jensen methods and using the MANOVA test with the help of the SPSS statistical application program. The results of this study indicate that the performance of sukuk with bonds using the Sharpe and Jensen methods is not significantly different. This shows that the sukuk return and the bonds based on the Sharpe and Jensen methods that will be received will be relatively the same.

ANALISIS FAKTOR FAKTOR YANG BERPENGARUH TERHADAP IMPLEMENTASI TOOLS DIGITAL MARKETING PADA UMKM DI SURAKARTA

Shanda Caldera — 2024-09-30

Technological advancements have revolutionized consumer behavior and business operations, particularly through digital marketing. Businesses now heavily rely on digital tools like websites and apps to optimize their online presence and marketing strategies. This shift is essential for Small and Medium Enterprises (SMEs) aiming to bolster their digital capabilities and competitiveness. This study focuses on Surakarta to examine the factors impacting the adoption of digital marketing tools. Employing a quantitative approach, data is gathered from SMEs through questionnaires and secondary sources like literature reviews. The research involves 100 SME respondents selected via Purposive Sampling. Responses are evaluated using a Likert scale (1-5) to gauge mindset, training, and skills related to digital marketing tool implementation. Statistical analyses, including Instrument Testing, Classical Assumption Testing, and Multiple Regression Analysis using IBM SPSS 23, reveal that mindset and skills significantly influence digital tool adoption, whereas training has minimal impact. The study underscores the importance of these factors in SME digitalization efforts, highlighting that while mindset and skills are crucial, there may be additional unexplored variables influencing digital marketing tool adoption. This research contributes insights into enhancing SMEs' digital readiness and strategic use of digital marketing tools in contemporary markets.

PENGARUH PEMBIAYAAN MURĀBAḤAH DAN IJĀRAH TERHADAP KESEJAHTERAAN NASABAH

Atin Mufidah — 2024-10-03

The creation of services and products to meet community requirements has been prompted by the swift growth of Islamic banking and non-banking Islamic financial institutions. Before 1997, the only financial products available to Islamic banking institutions and Islamic microfinance organizations for fundraising purposes were current accounts, savings accounts, and deposits. Islamic financial organizations like murābaḥah, murābaḥah, ijārah, musyarakah, and others execute a lot of financing contracts. The author of this thesis focuses on how ijarah and murābaḥah are financed. The goal of this thesis is to examine the impact of financing for ijārah and murābaḥah on the well-being of Syariah Berkah Cemerlang Cooperative, Bogor, as well as the impact of financing for these factors either concurrently or simultaneously on the well-being of customers in the Bogor Berkah Cemerlang Syariah Cooperative. This study uses a quantitative approach to descriptive analysis. In order to test the established hypotheses, data is collected via research tools, analyzed quantitatively and statistically, and supplemented with interviews to relevant parties.The Qur'an and Al-hadith, Fatwa DSN MUI, a number of periodicals, and an analysis of research findings from questionnaires and interviews served as the key sources of data for this study. This study's secondary data consists of a number of books and illustrative articles about murābaḥah and ijārah. Based on the study's findings, it can be said that ijārah and murābaḥah financing have a simultaneous and significant positive impact on the welfare of the Syariah Berkah Cemerlang Cooperative's Clients in Cibinong Bogor.

PENGARUH PROGRAM AKSELERASI TAHFIDZUL QURAN DAN MOTIVASI BELAJAR TERHADAP PRESTASI AKADEMIK SISWA

Ahmad Muslih Muslih — 2024-10-03

Since reading, memorizing, and practicing the Al-Quran is the road to happiness for every Muslim in this life and the next, many Islamic educational institutions are currently attempting to encourage their students to engage with it more. Islamic educational institutions work to enhance student accomplishment by raising motivation through a variety of initiatives, in addition to enhancing the Al-Qur'an curriculum, in order to maximize the attainment of learning objectives. This thesis aims to analyze the effects of learning motivation and the Tahfidzul Quran Acceleration program on the academic achievement of Ma'had Rahmaniyah Al-Islamy students in Bogor. Additionally, it analyzes the joint effects of these two factors on the academic achievement of Ma'had Rahmaniyah Al-Islamy students in Bogor. Research using quantitative descriptive analysis is included in this study. To evaluate preconceived ideas, data gathering methods include research tools, quantitative/statistical data analysis, and supplementary interviews with relevant parties. Based on the research findings, it can be said that the Tahfidzul Quran Acceleration Program and Learning Motivation have a significant positive impact on the academic achievement of Ma'had Rahmaniyah Al-Islamy Cibinong Bogor students. Additionally, there is a significant positive impact on the academic achievement of Ma'had Rahmaniyah Al-Islamy Cibinong Bogor students when both programs are implemented concurrently.

PENGARUH CAR DAN LDR TERHADAP HARGA SAHAM PADA PT BANK CENTAL ASIA TBK

Husnul Hatimah — 2024-09-30

This research was conducted with the aim of testing the effect of capital adequacy ratio, loan to deposit ratio on share prices at PT. Bank Central Asia Tbk is listed on the Indonesian Stock Exchange (BEI) for the period 2000-2022. The data used in this research is based on quantitative data. The research instrument used to measure this research uses data on total credit, third party funds, total capital, ATMR and share prices originating from the balance sheet financial report at PT. Bank Central Asia Tbk. The population of this research is the financial statements of PT. Bank Central Asia Tbk for 18 years, namely from 2005-2022. The sample in this research is the financial report of PT. Bank Central Asia Tbk for 10 years, namely 2013-2022. The sampling technique used in this research was purposive sampling. The data collection techniques used in this research are documentation and literature study. The data analysis technique in this research uses the classical assumption test, multiple linear regression test, t test, f test using the SPSS 24 program. The results of the study show that the capital adequacy ratio variable has a partial effect on stock prices, while the loan to deposit ratio variable has no effect. partially on share prices. Simultaneously, the capital adequacy ratio and loan to deposit ratio variables influence stock prices.

Pengaruh Customer Experience, Kemudahan Penggunaan, Promosi, Trust Terhadap Kepuasan Pelanggan Layanan Fitur GrabBike di Kota Samarinda

Almasari Aksenta — 2024-09-30

The rapid development of the internet has made things easier for people, including long-distance communication. The motorcycle taxi business that provides transportation services using motorbikes is growing along with technological advances. Grab is one of the application-based companies that makes it easy for consumers to get online motorcycle taxi services. This study aims to determine the effect of customer experience, ease of use, promotion, trust on customer satisfaction of the GrabBike feature service in Samarinda city. This study uses a quantitative approach using SPSS Version 26. The sample used was 100 respondents using lemeshow with a population of GrabBike feature service users in Samarinda City. The data analysis techniques used were instrument testing, multiple linear regression analysis, classical assumption testing, t-test, F-test and coefficient of determination. The results of this study indicate that partially customer experience does not have a significant effect on customer satisfaction. Ease of use, promotion, trust have a significant effect on customer satisfaction. The variables customer experience, ease of use, promotion, trust have a simultaneous effect on customer satisfaction.

Menggali Teori dan Efektivitas Gaya Kepemimpinan bagi Generasi Milenial

Nur Wulan Intan Palupi — 2024-09-30

This research aims to explore relevant leadership theories and assess the effectiveness of leadership styles in the context of the millennial generation, currently the largest cohort in the global workforce. Millennials, who are known to have unique characteristics such as high digital literacy, a need for work-life balance, and a preference for participative and transformational leadership styles, demand different leadership approaches from previous generations. Through the literature study method, this research examines various leadership theories, including transformational, democratic, servant, laissez-faire, and transactional leadership, and how these theories are applied in leading millennials. The results show that transformational and democratic leadership are highly effective in motivating and improving millennial performance, while servant leadership style also contributes positively to employee well-being and loyalty. On the other hand, laissez-faire and transactional leadership tend to be less effective in meeting the needs and expectations of millennials, who value meaning and innovation in their work more. The research concludes that leaders in the modern era need to adopt a more flexible, inclusive and individual development-focused approach to effectively manage and motivate millennials. Strategic recommendations are provided to assist leaders in creating a productive and sustainable work environment for millennials in various sectors.

Evaluation of the Implementation of Article 21 and PP Number 58 of 2023’s Income Tax Calculation at PT. KC in Manado

Ivonne Helena Putong — 2024-10-10

Income Tax (PPh) Article 21 is the second largest contributor of tax types to state revenue. PPh Article 21 is not calculated and paid directly by the recipient of income but through a third party. This study aims to determine whether the calculation of PPh Article 21 at PT. KC is in accordance with tax laws and regulations. This is important so that no individuals involved is harmed.

Data collection was carried out by interviewing, data documenting, and finding reports in the company and regulations related to PPh Article 21 that apply. The data collected was analyzed using qualitative methods and compared with the generally applicable Tax Regulations. The scope of the study was December 2023 - January 2024.

The findings of this study are that the calculation of PPh Article 21 of the company in January - December 2023 contained an error in determining the amount of office costs. As a result, the PPh Article 21 that was deducted was greater than it should have been. In January 2024, the company has not implemented PP No. 58 of 2023. This PP is effective from January 1, 2024, but the company is still using the old laws in calculating employee Article 21 Income Tax.

Analisis Faktor-Faktor Yang Mempengaruhi Kemauan Pelaku Usaha Mikro, Kecil, Dan Menengah Dalam Membayar Pajak Penghasilan Dengan Tingkat Kepercayaan Sebagai Variabel Moderasi (Studi Kasus Pelaku UMKM Di Kecamatan Bandar)

Dicky Arrazak — 2024-10-10

This study aims to analyze the factors that influence the willingness of Micro, Small and Medium Enterprises to pay income taxes with rate of trust as a moderating variable in Bandar District, Simalungun Regency. The sample selection method used was purpos e sampling with sample size calculation using the Slovin formula. The total observations in this study were 100 MSME. The data analysis technique used in this research is the residual test using the SPSS 26 analysis tool. The results of this study show that the variables of tax socialization, understanding of taxation, good perception of the effect eness of the taxation system simultaneously and significantly influence the willingness to pay taxes. Partially, the rate of trust, tax socialization, understanding of taxation, and good perception of the effect eness of the tax system significantly influence the willingness to pay taxes. The rate of trust is able to moderate the influence of tax socialization and understanding of taxation, but disable to moderate good perceptions of the effect eness of the taxation system on the willingness to pay taxes.