45 results

FENOMENA PENGHINDARAN PEMBAYARAN PPN YANG SUDAH DIPUNGUT OLEH PENGUSAHA KENA PAJAK, APA MOTIFNYA?

Bernard Sirait; Via Aviatun Nupus; Wanda Rika Meilena et al.

Accounting and Management Journal, Vol. 8 No. 2 · 2025 · Indonesian · DOAJ

This research aims to determine the phenomenon of evasion of payment of value added tax which has been collected by taxable entrepreneurs in Indonesia. The focus of this research was carried out at the Cilegon Pratama Tax Service Office by gathering information from Account Representatives and…

Also available at: DOAJ

PENGUJIAN KEPATUHAN PENGENDALIAN INTERNAL PROSEDUR KAS PADA RUMAH SAKIT PALANG BIRU KUTOARJO

Supriono; Reni Suci Wahyuni; Margaretta Nuke Tanjungsari

Accounting and Management Journal, Vol. 8 No. 2 · 2025 · Indonesian · DOAJ

This study aims to examine compliance with the internal control of cash receipts and disbursements implemented at Palang Biru Hospital. Cash receipt testing is carried out on cash receipt transactions from banks (payment points) and hospital cashiers. Meanwhile, testing cash expenditures on petty…

Also available at: DOAJ

Analysis of financial difficulties in financial management with ALTMAN Z-SCORE, ZMIJEWSKI, and SPRINGATE models in small textile and apparel companies. Listed on the Indonesia Stock Exchange

Masno Marjohan

Accounting and Management Journal, Vol. 8 No. 2 · 2025 · Indonesian · DOAJ

Financial difficulties are the first step experienced by a company in the bankruptcy process. If the company fails, many parties are harmed. Therefore, it is necessary to conduct an analysis of financial problems or difficulties that can provide early warning for the company. The purpose of this…

Also available at: DOAJ

DAMPAK RISIKO LIKUIDITAS TERHADAP PROFITABILITAS YANG TERDAFTAR DI BANK INDONESIA

Rizky Andriansyah; Restu Agung Fauzi; Farah Margaretha Leon

Accounting and Management Journal, Vol. 8 No. 2 · 2025 · Indonesian · DOAJ

Penelitian ini memiliki tujuan yaitu untuk mengidentifikasi variabel-variabel yang mempengaruhi profitabilitas pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Penambahan variabel risiko kredit sebagai variabel independen merupakan bagian kebaruan dari penelitian ini. Metode…

Also available at: DOAJ

An assessment of the impact of target costing on the financial performance of south African state-owned entities

Nyiko D. Mchavi; Collins C, Ngwakwe

Accounting and Management Journal, Vol. 8 No. 2 · 2025 · Indonesian · DOAJ

This paper examines the effect of target costing on the financial performance of state-owned enterprises (SOEs). The paper aims to clarify the impact of this strategic cost management technique, particularly target costing on financial performance variable. The result of the study highlights an…

Also available at: DOAJ

ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN PESANTREN DI PONDOK PESANTREN AMANATUL UMMAH SURABAYA

Mohammad Ghofirin, S.Pd., M.Pd; Dina Anggraeni Susesti

Accounting and Management Journal, Vol. 8 No. 2 · 2025 · Indonesian · DOAJ

Islamic boarding schools are non-profit entities and have a very important role in preparing financial reports. Until now, there are still many Islamic boarding schools that record financial reports simply. This can be influenced by several factors, the lack of understanding by HR regarding the…

Also available at: DOAJ

Systematic Literature Review : Importance Of Knowledge Sharing on Organization (Antecedents & Consequences

Ayuninda Rochmaningsih; Ahmad Rizki Sridadi; Tri Siwi Agustina

Accounting and Management Journal, Vol. 8 No. 2 · 2025 · Indonesian · DOAJ

Sharing knowledge (Knowledge Sharing) is considered important to encourage employee behavior to improve employee performance and influence the results that leaders want for their members, for this reason the author concentrates on finding answers to what factors influence a person's decision to…

Also available at: DOAJ

Efek Mediasi Penggunaan Financial Technology Pada Pengaruh Literasi Keuangan Terhadap Kinerja Keuangan UMKM Kabupaten Gresik

Mardiyah Anugraini; Hidayatul Khusnah; Ninnasi Muttaqiin

Accounting and Management Journal, Vol. 8 No. 2 · 2025 · Indonesian · DOAJ

This study aims to analyze the mediation effect of the use of financial technology (fintech) on the influence of financial literacy on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Gresik Regency. Financial literacy is one of the important factors that influences the…

Also available at: DOAJ

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN DENGAN OPINI AUDITOR SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA

Marliyoni Halawa; Rasinta Ria Ginting; Enda Noviyanti Simorangkir et al.

Accounting and Management Journal, Vol. 8 No. 2 · 2025 · Indonesian · DOAJ

The aim of this research is to determine the effect of profitability, company size, institutional ownership, and audit committee on the timeliness of financial reporting with auditor opinion as a moderating variable. The population of this research is 113 non-cyclical consumer sector companies…

Also available at: DOAJ

PENGARUH CITRA MERK, KUALITAS PRODUK, PRODUCT KNOWLEDGE TERHADAP REPURCHASE INTENSION PADA GONGSO KOPI

Aldo Ilham Hadzafi; Samsul Arifin

Accounting and Management Journal, Vol. 8 No. 1 · 2024 · Indonesian · DOAJ

This study was used to explore the influence of brand image, product quality, and product knowledge on repurchase intentions at Gongso Kopi. This research uses quantitative data in the form of numbers (numerics). This data was obtained from primary and secondary sources. Consumers who buy drinks…

THE INFLUENCE OF ORGANIZATIONAL CULTURE, WORK COMPETENCE, AND CAREER DEVELOPMENT ON EMPLOYEE PRODUCTIVITY OF PT. ZONA KARYA MENDUNIA IN SUKOHARJO

Shoahudin Fahmi; Sundjoto; Sri Rahayu

Accounting and Management Journal, Vol. 8 No. 1 · 2024 · Indonesian · DOAJ

Employee productivity plays an important role in the company, in order to continue to increase, the human resources owned must have a good organizational culture, adequate competence, and continue to develop themselves to be highly competitive. This study examines the influence of organizational…