Jurnal Ekonomi Fakultas Ekonomi Universitas PGRI Adi Buana Surabaya
TANTANGAN PERPAJAKAN ATAS EKONOMI DIGITAL : STUDI FENOMENOLOGI DALAM MERUMUSKAN KEBIJAKAN KEBERLANJUTAN DI INDONESIA
The transformation of the digital economy has presented significant challenges to the conventional tax system, particularly in the context of law enforcement, compliance, and regulatory accuracy. This study aims to analyze the perceptions, experiences, and constraints of digital economy actors regarding the current tax system, as well as to formulate adaptive and digital-native policy directions. The research method used is a qualitative approach with a phenomenological design through in-depth interviews with key informants from various sectors such as digital MSMEs, tax authorities, and academics. Data analysis techniques are carried out using an interpretive approach through the stages of data reduction, data presentation, and thematic conclusion drawing. The findings indicate regulatory gaps, low tax awareness, limited fiscal capacity, and weak digital law enforcement. Lessons learned from other countries such as India, Australia, and Estonia highlight the importance of technology integration and collaborative approaches. This research contributes theoretically to the development of the concept of digital fiscal governance and encourages tax policy reform based on the realities of digital businesses in Indonesia. Practical implications include recommendations for more flexible regulatory design, increased tax literacy, and the development of data- and algorithm- based monitoring systems. This research opens up opportunities for further research in the areas of digital taxation, fiscal governance, and compliance behavior in the digital economy.
DAMPAK HARGA, KUALITAS PRODUK DAN PERCEIVED EASE OF USE PADA KEPUTUSAN PEMBELIAN SMARTPHONE ANDROID OPPO SURABAYA
Keberadaan handphone menjadi kebutuhan sehari-hari masyarakat, dimana handphone memberikan kemudahan berkomunikasi. Salah satu handphone yang ada adalah smartphone OPPO. Tujuan penelitian menganalisis pengaruh harga, kualitas produk dan perceived ease of use pada keputusan pembelian smartphone Android OPPO Surabaya. Populasi penelitian adalah konsumen yang membeli Smartphone OPPO di Plaza Marina Surabaya, dengan jumlah sampel sebanyak 75 responden. Berdasarkan hasil uji validitas dapat dikatakan item pernyataan dari semua variabel dinyatakan valid dan semua variabel penelitian dinyatakan reliabel. Berdasarkan hasil opengolahan data dapat katakan uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas terpenuhi. Nilai Adjusted R Square sebesar 58,6%, artinya harga, kualitas produk dan perceived ease of use memberi kontribusi sedang pada keputusan pembelian. Hasil uji hipotesis dapat dikatakan harga dan kualitas produk berpengaruh signifikan pada keputusan pembelian Smartphone Android OPPO, sedangkan perceived ease of use tidak memberikan pengaruh pada keputusan pembelian Smartphone Android OPPO.
Pengaruh Environmental, Social Dan Governance (ESG) Disclosure Terhadap Nilai Perusahaan Di Moderasi Ukuran Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023
This study investigates the effect of Environmental, Social, and Governance (ESG) disclosure on firm value and examines whether firm size moderates this relationship. While prior literature indicates that ESG disclosure can enhance firm value through improved legitimacy, corporate reputation, and stakeholder trust, empirical evidence from Indonesia remains mixed and inconclusive. Adopting a quantitative approach, this research analyzes secondary data from 49 non-financial companies listed on the Indonesia Stock Exchange over the 2021–2023 period. The analytical method employed is panel data regression with an interaction term to test moderation effects. The findings reveal that none of the ESG dimensions—environmental, social, or governance disclosures—significantly affect firm value. Furthermore, firm size does not moderate the relationship between ESG disclosure and firm value. These results suggest that Indonesian investors have not yet fully integrated ESG information into their investment decisions, and that larger firms do not necessarily benefit from greater ESG transparency. This study contributes to the ESG literature in emerging markets by highlighting the influence of institutional context and domestic market perception in shaping the impact of ESG practices. The practical implication underscores the need for firms to enhance the quality and relevance of their ESG disclosures in order to create long-term stakeholder value.
Tranformasi Digital Melalui Implementasi E-Government Pada Organisasi Sektor Publik
Objective – This study aims to analyze how digital transformation and the implementation of e-government affect efficiency, transparency, and accountability in public services in Indonesia. In addition, this study aims to identify gaps in the existing literature and provide recommendations for the development of studies and strategies for future digital transformation of government. Methodology – This study uses a literature study method with qualitative analysis of researchers on the topic of digital transformation through the implementation of E-Government in various regions and government institutions in Indonesia. This study examined 54 scientific articles in Indonesia that discussed innovations, challenges, and the impact of e-government on governance and public services. Findings – The results of the study show that the implementation of e-government in various regions of Indonesia has increased the efficiency, transparency, and accountability of public services, although they are still faced with limited infrastructure and low digital literacy of the community. The government's digital transformation does not only depend on technology, but is also influenced by social, political, and organizational cultural factors that require bureaucratic reform and improvement of apparatus competence. Active community participation and cross-sector policy synergy are the keys to the successful implementation of inclusive and sustainable digital government. This study also reveals the need for theoretical approaches and strategies for human resource capacity building and revitalization of organizational values to face structural challenges and improve the quality of digital public services. Limitations – This study focused on a literature analysis so the results are highly dependent on the data and context of the published research. Further research is needed for empirical exploration and evaluation of the implementation of e-government directly. Practical Implications – Governments and stakeholders can use the results of this research as a basis for formulating inclusive digital policies, strengthening the capacity of state civil servants, and fostering cross-sector collaboration for successful digital transformation in the public sector. Authenticity – This study contributes in the form of a comprehensive synthesis of the development of e-government in Indonesia with a focus on technical, institutional, and social aspects, as well as the challenges faced in achieving more efficient, transparent, and sustainable governance.
Pengaruh Promosi Digital dan Reputasi Destinasi terhadap Loyalitas Wisatawan Melalui Citra Destinasi pada Wisata Bahari Kabupaten Sumenep
This study aims to examine the influence of Digital Promotion and Destination Reputation on Tourist Loyalty through Destination Image in marine tourism at Sumenep Regency, Indonesia. A quantitative approach using Structural Equation Modeling Partial Least Squares (SEM-PLS) was applied to 200 domestic and international tourist respondents. The results reveal that Digital Promotion has a positive and significant effect on both Destination Image and Tourist Loyalty, while Destination Reputation has a negative effect on both. Destination Image functions as a significant mediating variable linking Digital Promotion to Tourist Loyalty. The proposed model explains 69.5% of the variance in Tourist Loyalty and 41.7% in Destination Image, indicating a strong explanatory power. The findings highlight that digital promotion serves as a strategic tool for enhancing tourist loyalty, particularly in emerging destinations. Conversely, reputation contributes effectively only when it aligns with authentic visitor experiences. Therefore, integrating credible digital communication with genuine tourism experiences is essential to strengthen tourist loyalty within Sumenep’s marine tourism destinations.
Penerapan Etika Bisnis dalam Tanggung Jawab Sosial Perusahaan untuk Memediasi Hubungan antara Total Aset dan Perputaran Persediaan dengan Nilai Perusahaan di Bursa Efek Indonesia
Penelitian ini dilakukan untuk memahami pengaruh total aset dan perputaran persediaan terhadap nilai perusahaan dengan CSR dilakukan dengan etika bisnis sebagai variabel mediasi pada subsektor makanan & minuman pada BEI. Sebanyak 13 perusahaan dimasukkan dalam sampel yang dipilih menggunakan teknik purposive sampling untuk tahun 2021–2023. Teknik analisis data yang digunakan adalah analisis jalur. Hasil penelitian ini membuktikan bahwa total aset dan perputaran persediaan tidak berpengaruh pada nilai perusahaan. Sedangkan CSR berpengaruh pada nilai perusahaan. Total aset dan perputaran persediaan tidak berpengaruh pada CSR. CSR tidak memediasi pengaruh total aset terhadap nilai perusahaan. CSR tidak memediasi pengaruh perputaran persediaan terhadap nilai perusahaan
Analisis Sentimen dan Isu Kritis Wajib Pajak Terhadap Implementasi Coretax Berbasis Python
Transformasi digital perpajakan melalui aplikasi Coretax memicu beragam respon publik, termasuk kritik terhadap kinerja teknis dan transparansi anggaran. Penelitian ini bertujuan menganalisis sentimen dan isu utama yang muncul dari komentar wajib pajak di media daring terkait implementasi Coretax. Data berupa 34 komentar dianalisis menggunakan text mining, preprocessing, serta sentiment analysis berbasis Python (TextBlob). Hasil penelitian menunjukkan dominasi sentimen negatif yang terkait dengan kendala teknis, error sistem, beban administratif tambahan, serta kritik terhadap penggunaan anggaran sebesar Rp1,3 triliun. Temuan ini menegaskan bahwa digitalisasi pajak tidak hanya ditentukan oleh kualitas teknologi, tetapi juga oleh kepercayaan publik terhadap akuntabilitas dan tata kelola fiskal. Kebaruan penelitian ini terletak pada pemanfaatan data komentar publik sebagai representasi persepsi masyarakat secara alami, bukan survei terstruktur. Penelitian merekomendasikan perbaikan teknis aplikasi, peningkatan transparansi anggaran, dan komunikasi publik yang partisipatif. Keterbatasan penelitian ini adalah jumlah data relatif kecil dan penggunaan TextBlob yang belum optimal untuk Bahasa Indonesia, sehingga riset lanjutan perlu memanfaatkan model NLP lokal dan dataset yang lebih luas.
DAMPAK REGULASI PEMBIAYAAN KESEHATAN TERHADAP EFEKTIFITAS RENCANA ANGGARAN RUMAH SAKIT STUDI KASUS DI RSI SITI HAJAR SIDOARJO
The implementation of the BPJS Health financing system through the INA-CBGs (Indonesian Case Base Groups) scheme has posed significant challenges to the operational sustainability of hospitals, particularly Type B hospitals that predominantly serve BPJS patients. This study aims to analyze the impact of financing regulations on the effectiveness of hospital budget planning and management using a case study at RSI Siti Hajar Sidoarjo. The findings reveal that healthcare financing regulations significantly influence budget planning structures, service tariff adjustments, and the strategic role of hospital managerial elements in maintaining operational efficiency. Active involvement of owners, supervisors, and medical personnel in budget planning and evaluation processes is a key factor in achieving an effective and sustainable hospital budget. This study also addresses an empirical gap regarding the impact of INA-CBGs policies on budget effectiveness in faith-based Type B hospitals and a theoretical gap in integrating budgeting theory with New Institutional Theory within healthcare settings.
Peran Mediasi Kepuasan Kerja pada Hubungan antara Beban Kerja dan Pengembangan Karier Terhadap Kinerja Karyawan Pada PT XYZ
Sumber daya manusia adalah aspek vital untuk menggerakkan keberlangsungan suatu perusahaan. Penelitian yang dilakukan pada PT XYZ kantor cabang Sidoarjo ini memiliki tujuan mengetahui pengaruh mediasi dari kepuasan kerja yang dimana menghubungkan antara beban kerja dan pengembangan karier terhadap kinerja karyawan. Dalam studi ini peneliti menggunakan penelitian kuantitatif dengan data primer dan sekunder sebagai acuan dan salah satu proses mendapatkan data dengan menyebarkan kuesioner. Teknik non-probability sampling menjadi teknik dalam mengumpulkan data dalam penelitian ini dengan menggunakan sampel jenuh yang biasa disebut saturation sampling. Penelitian ini menggunakan jumlah sampel jenuh yang berjumlah 43 responden karyawan di tingkat staf di PT XYZ. Instrumen pengukuran sikap dan hasil jawaban responden menggunakan skala likert dan penggunaan metode Partial Least Square (PLS) dengan memanfaatkan software SmartPLS Versi 3.0 sebagai alat pengujian. Temuan penelitian membuktikan bahwa beban kerja berpengaruh negatif terhadap kinerja karyawan melalui kepuasan kerja. Teruntuk pengembangan karier berpengaruh positif terhadap kinerja karyawan melalui kepuasan kerja.
PENGARUH PRODUK, TEMPAT, PROMOSI SERTA KEPERCAYAAN TERHADAP LOYALITAS PASIEN DIMEDIASI KEPUASAN DI PUSKESMAS TAMBAK WEDI
This study aims to examine the influence of product, place, promotion, and trust on patient loyalty, mediated by patient satisfaction at Puskesmas Tambak Wedi. Utilizing a quantitative approach with a cross-sectional design, data was collected from patients who had visited the facility at least three times in the last year. The study found that product quality, location, promotion, and trust significantly affected patient satisfaction. Additionally, patient satisfaction had a positive and significant impact on patient loyalty. The findings highlight the importance of strategic service quality improvements, including service offerings, effective communication, and trustworthy interactions with medical staff, to enhance patient loyalty in primary healthcare settings. The results contribute to understanding the complex dynamics of healthcare service management and provide practical recommendations for enhancing patient loyalty in community healthcare centers.
Pengaruh Tingkat Pendidikan dan Pengalaman Kerja terhadap Kinerja Karyawan Dimediasi Motivasi Kerja Pada Dealer Honda Sumenep
Employee performance plays an important role in maintaining competitive advantage, especially in service-oriented industries such as the automotive sector. This study aims to examine the effect of education level and work experience on employee performance, with work motivation as a mediating variable. This study employs a quantitative approach with an explanatory design. Data were collected through a survey of 95 respondents working in the automotive services sector and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The analysis results indicate that educational level does not significantly influence employee performance but has a positive effect on work motivation. Conversely, work experience significantly influences performance but does not directly affect work motivation. Motivation was found to be a significant mediating variable between work experience and performance but did not mediate the relationship between education and performance. These findings suggest that work experience, when combined with motivational drive, can enhance performance more substantially than relying solely on educational background. Practical implications emphasize the importance of developing human resource management systems focused on optimizing motivation and accumulating functional experience as productive organizational assets.
Analisis Strategi Peningkatan Mutu Pendidikan Islam Di Era Digital
This study examines strategic efforts to enhance the quality of Islamic education in the digital era. Digital advancements have significantly influenced various aspects of human life, including education. Islamic education, as a system that emphasizes the balance between worldly knowledge and spiritual values, is not immune to these technological shifts. To remain relevant and competitive in the global educational landscape, it is essential to improve the quality and adaptability of Islamic education. This research adopts a qualitative method through a literature review approach. Data were collected from books, peer-reviewed journals, and previous research related to Islamic education and digital transformation. The research process involved four main stages: preparing research tools, compiling a bibliography, organizing a schedule, and conducting systematic reading and note-taking. The collected data were critically analyzed to build strong theoretical foundations and support the formulation of strategic recommendations. The results indicate that enhancing Islamic education in the digital age requires several key strategies: strengthening accreditation standards, integrating technology into the learning process, and maximizing the use of digital platforms. Additionally, teacher empowerment through continuous training, building partnerships with relevant stakeholders, and promoting active community involvement in value-based education are essential. This study highlights the need for continuous innovation and reform to ensure that Islamic education produces a generation that is not only technologically literate but also morally and spiritually grounded
Strategy; quality improvement; Islamic education; digital era
ANALISIS PENYUSUNAN ANGGARAN DAN LAPORAN REALISASI ANGGARAN PADA BADAN PENGELOLAAN KEUANGAN DAN PAJAK DAERAH KOTA SURABAYA
ABSTRACT This study aims to identify and analyze the budget preparation process and budget realization reports, find out, analyze what obstacles are faced in the budget preparation process, find out and analyze what efforts are being made to overcome obstacles in budgeting at the Badan Pengelolaan Keuangan dan Pajak Daerah (BPKPD). City of Surabaya during the 2018 - 2019 fiscal year. The method used in this study is a qualitative descriptive research method. In carrying out this research, this research takes primary data obtained from budgeting and program staff, and the data collection is carried out by the authors conducting interviews and documentation involving informants, namely the Budget Sector, Sub-Division of Budgeting and Sub-Sector of Budgeting System, Badan Pengelolaan Keuangan dan Pajak Daerah (BPKPD). City of Surabaya . Based on the results of the study, it can be concluded: Judging from the implementation process, the overall budget preparation is in accordance with Permendagri Number 33 of 2017 and Permendagri Number 38 of 2018. The implementation of the budget program at the Surabaya City Regional Tax and Financial Management Agency for the two 2018 and 2019 fiscal years according to PMK No.249/PMK.02/2011 as a whole is included in the criteria quite well, In the 2018 budget year the budget realization report obtained the results of the Income variant 107.22% (Very Good), Original Regional Revenue 108.22% (Very Good), Transfers Revenue 96.42 % (Very Good), Other Legal Financial 121.11% (Very Good) Expenditure 112.05% (Very Good) Operational Expenditure 111.74% (Very Good) Capital Expenditure 113.34 % (Very Good) Unexpected Expenditure25.88% (Poor), Fiscal year 2019 Revenue 100.37% (Very Good), Local Revenue 102.81% (Very Good), Transfer Revenue 104.46% (Very Good), Others To Legal money 121.11% (Very Good) Spending 92.24% (Very Good) Operational Expenditure 91.55% (Very Good) Capital Expenditure 92.28% (Very Good) Unexpected Spending 11.88 % (Poor) Keywords: Budgeting and Budget Realization Report.
Analisis Pengaruh Kepemimpinan, Kompensasi, Stress Kerja, Dan Motivasi Kerja Terhadap Prestasi Kerja Asn Kejaksaan Negeri Tanjung Balai
Aparatur Sipil Negara (ASN) memiliki peran strategis dalam penyelenggaraan pemerintahan dan pembangunan nasional Indonesia. Perkembangan tuntutan publik terhadap pelayanan yang berkualitas menjadikan prestasi kerja ASN sebagai faktor krusial dalam mewujudkan tata kelola pemerintahan yang baik. Optimalisasi kinerja ASN menjadi prioritas untuk memastikan penyelenggaraan fungsi peradilan yang adil, efektif, dan berintegritas. Penelitian ini bertujuan menganalisis faktor-faktor yang mempengaruhi prestasi kerja ASN pada Kejaksaan Negeri Tanjung Balai. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif kausal untuk menguji pengaruh kepemimpinan, kompensasi, stress kerja, dan motivasi kerja terhadap prestasi kerja ASN. Pengumpulan data dilakukan melalui kuesioner terhadap 51 responden yang merupakan ASN di Kejaksaan Negeri Tanjung Balai, dengan teknik sampling jenuh. Analisis data menggunakan regresi linear berganda dengan bantuan aplikasi SPSS. Hasil uji t (parsial) menunjukkan bahwa variabel Kepemimpinan tidak berpengaruh signifikan terhadap Prestasi Kerja (t hitung -1,588 < t tabel 2,00856, sig. 0,119 > 0,05), sedangkan variabel Kompensasi (t hitung 3,202, sig. 0,002), Stress Kerja (t hitung 6,210, sig. <0,001), dan Motivasi Kerja (t hitung 3,605, sig. <0,001) berpengaruh signifikan terhadap Prestasi Kerja. Hasil uji F (simultan) dengan nilai F hitung 158,744 > F tabel 2,57 dan signifikansi <0,001 menunjukkan bahwa keempat variabel independen secara bersama-sama berpengaruh signifikan terhadap Prestasi Kerja. Nilai koefisien determinasi (R²) sebesar 0,692 menunjukkan bahwa model penelitian mampu menjelaskan 69,2% variasi Prestasi Kerja ASN, sedangkan 30,8% dijelaskan oleh faktor lain yang tidak diteliti.
prestasi kerja, kepemimpinan, kompensasi, stress kerja, motivasi kerja
Program Studi Manajemen, Universitas Pembangunan Panca Budi
PENGARUH WORK DEMANDS TERHADAP TECHNOSTRESS MELALUI EMPLOYEE WELL - BEING KARYAWAN
This study analyzes the motivations behind fraudulent activities in Small and Medium Enterprises (SMEs) in Surabaya, focusing on those with an annual turnover ranging from IDR 300 million to IDR 50 billion. The research adopts the Fraud Triangle theory to examine the factors contributing to fraudulent behavior within organizations. A quantitative approach with Partial Least Squares (PLS) analysis is used to test three primary factors: pressure, opportunity, and rationalization, which influence fraudulent actions. The findings suggest that weak internal control systems, financial pressures, and the absence of ethical guidelines are significant contributors to fraud in SMEs. Data was collected through surveys from 100 SMEs in Surabaya, and the analysis shows that the relationship between these factors and fraudulent behavior is statistically significant. The study concludes that strengthening internal control systems and fostering a culture of transparency within organizations are essential steps to reduce the risk of fraud in SMEs. These insights can provide valuable guidance to policymakers and business owners in Surabaya in developing more effective strategies to prevent fraud and enhance the overall integrity of the business environment.. Keywords : Fraud Triangle; Internal Control; Opportunity; Pressure; Rationalization
PENGARUH AKUNTANSI PERTANGGUNGJAWABAN DAN KEPEMIMPINAN MANAJERIAL TERHADAP EFISIENSI BIAYA PADA PERUSAHAAN JASA RUMAH SAKIT DAN PUSKESMAS DI SURABAYA
The increasing operational costs in hospitals and community health centers in Surabaya including expenditures for medical supplies, equipment, and healthcare personnel salaries are often not balanced with the revenues generated from healthcare services. Additionally, disparities in the quality of healthcare services between hospitals and community health centers remain a significant issue, primarily due to challenges in managing high operational expenses, infrastructure inequalities, patient surges, and inefficient financial management. These conditions hinder efforts to maintain and improve service quality. This study aims to examine the influence of and community health centers in Surabaya. A descriptive and causal quantitative approach was employed. The population consisted of managers, unit heads, and accounting staff involved in financial and operational activities across various healthcare facilities. Purposive sampling was used to select respondents, and the Slovin formula was applied to determine a total of 192 participants. Data were collected through structured questionnaires. The findings indicate that both Responsibility Accounting and Managerial Leadership have a positive and significant impact on Cost Efficiency in hospitals and community health centers in Surabaya.
Pengaruh Financial Management Behavior, Lifestyle, dan Self-Control terhadap Impulsive Buying Pengguna Buy Now Pay Later
Penelitian ini menyelidiki adopsi Buy Now Pay Later (BNPL), sebuah layanan pembayaran ditangguhkan yang memungkinkan konsumen untuk mendapatkan produk dengan segera dan melunasi pembayaran di kemudian hari. Penelitian ini berfokus pada bagaimana praktik manajemen keuangan dan pilihan gaya hidup individu memengaruhi perilaku pembelian impulsif, dengan kontrol diri yang diteliti sebagai faktor moderasi. Dengan menggunakan metode kuantitatif, data dikumpulkan dari 205 responden yang memenuhi kriteria tertentu, dan dianalisis menggunakan Partial Least Squares - Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa kebiasaan keuangan dan pola gaya hidup memainkan peran penting dalam mendorong pembelian impulsif. Selain itu, pengendalian diri ditemukan memoderasi kekuatan hubungan ini. Wawasan ini berkontribusi pada pemahaman yang lebih luas tentang pengaruh perilaku dan psikologis di balik konsumsi impulsif dalam konteks layanan BNPL. Investigasi di masa depan direkomendasikan untuk memasukkan variabel tambahan seperti literasi keuangan dan digital untuk memperdalam analisis perilaku keuangan konsumen kontemporer.
Pengaruh Leverage dan Kepemilikan Publik pada Kinerja Perusahaan Industri Peternakan Indonesia: Era Covid dan Non Covid
Tujuan dari penelitian ini adalah untuk menguji apakah leverage dan kepemilikan publik berpengaruh terhadap kinerja perusahaan. Sampel penelitian terdiri dari perusahaan industri peternakan yang terdaftar di Bursa Efek Indonesia. Periode penelitian mencakup tahun 2018-2023, yang meliputi periode sebelum, saat, dan setelah era COVID. Analisis data dilakukan menggunakan regresi linier berganda yang diolah dengan STATA. Hasil penelitian menunjukkan bahwa leverage berpengaruh terhadap kinerja keuangan di semua situasi. Sementara itu, kepemilikan publik secara umum tidak menunjukkan pengaruh terhadap kinerja keuangan. Namun, saat diuji pada periode pra-COVID dan saat COVID, kepemilikan publik menunjukkan pengaruh negatif terhadap kinerja perusahaan. Implikasi dari penelitian ini bagi perusahaan adalah pentingnya memperhatikan struktur modal, terutama di masa krisis.
STRATEGI PENGELOLAAN KEUANGAN DI LEMBAGA PENDIDIKAN ISLAM BERBASIS CLOUD ACCOUNTING
Pengelolaan keuangan yang efisien, transparan, dan akuntabel merupakan aspek krusial dalam menjamin keberlangsungan dan kredibilitas lembaga pendidikan Islam. Di era digital, penerapan Cloud accounting menjadi solusi inovatif yang mendukung integrasi sistem informasi akuntansi berbasis teknologi untuk meningkatkan efisiensi operasional dan pelaporan keuangan dengan pendekatan waktu nyata, tujuan dari penelitian ini adalah untuk menganalisis strategi implementasi Cloud accounting di lembaga pendidikan Islam melalui pendekatan analisis SWOT. Analisis ini mencakup identifikasi Aspek kekuatan, keterbatasan, peluang, dan tantangan yang berhubungan dengan kesiapan infrastruktur, kompetensi sumber daya manusia, dan kepatuhan terhadap prinsip syariah. Hasil kajian menunjukkan bahwa Cloud accounting memberikan berbagai manfaat strategis, seperti penghematan biaya, kemudahan akses, serta peningkatan akuntabilitas dan kepercayaan publik. Namun demikian, penerapannya masih menghadapi tantangan signifikan seperti keterbatasan teknologi, resistensi terhadap perubahan, serta isu keamanan data. Dengan memahami kondisi internal dan eksternal secara komprehensif, lembaga pendidikan Islam dapat merumuskan strategi pengelolaan keuangan berbasis teknologi yang efektif, berkelanjutan, dan sesuai nilai-nilai Islam.
Cloud accounting; lembaga pendidikan Islam; pengelolaan keuangan; analisis SWOT; sistem informasi akuntansi
Pengaruh Kualitas Produk, Brand Ambassador, dan Labelisasi Halal Terhadap Keputusan Pembelian Produk Wardah Pada Mahasiswi Program Studi Manajemen Angkatan 2020
Indonesia termasuk suatu negara dengan pasar dosmestik yang cukup besar yang total penduduk negaranya sekitar 278,8 juta jiwa pada tahun 2023. Salah satu pasar domestik yang mengalami persaingan adalah industri dalam produk kecantikan yaitu kosmetik. Seiring berkembangnya zaman, banyak perusahaan yang memproduksi berbagai produk kecantikan dengan berbagai macam inovasi terbaik. Wardah menjadi salah satu brand kosmetik yang sudah berdiri cukup lama dan bersaing dengan brand lokal maupun non lokal yang ada di Indonesia. Tujuan penelitian ini yakni guna menganalisis dampak kualitas produk, Brand Ambassador, serta labelisasi halal pada Keputusan pembelian produk Wardah pada mahasiswi Prodi Manajemen angkatan 2020 Fakultas Ekonomi dan Bisnis dengan jumlah populasi sebanyak 115 orang serta semuanya dipilih menjadi sampel karena menerapkan teknik non probability sampling yakni sampel jenuh. Adapun data yang diperoleh berdasarkan pada kuisioner sebagai alat instrumen yang diberikan untuk responden. Dari hasil analisis yang dibuat memakai uji t disimpulkan jika variabel kualitas produk (X1) berdampak secara parsial serta signifikan pada keputusan pembelian. Variabel Brand Ambassador (X2) berdampak secara parsial serta signifikan terhadap keputusan pembelian. Variabel labelisasi halal (X3) berdampak secara parsial serta signifikan terhadap keputusan pembelian. Pada uji F disimpulkan ketiga variabel berpengaruh secara simultan dan signifikan terhadap keputusan pembelian.
Peran Lingkungan Kerja, Disiplin Kerja, dan Motivasi Kerja pada Kinerja Karyawan PT. Pesona Arnos Beton Gresik
This study aims to analyze the influence of work environment, work discipline, and work motivation on employee performance at PT. Pesona Arnos Beton Gresik. All 72 employees were used as respondents in this study using the saturated sampling method. The data collection process was carried out by distributing closed questionnaires that had been systematically designed to measure respondents' perceptions of each research variable. The instrument was compiled based on indicators that were relevant to the dimensions of the work environment, work discipline, motivation, and employee performance, so that valid and reliable data could be obtained for quantitative analysis. Data analysis using SPSS version 23 software. The statistical results showed that the three independent variables, namely the work environment, work discipline, and work motivation, each individually had a positive and significant influence on employee performance. A supportive work environment, high discipline, and strong work motivation contributed significantly to improving employee performance at PT. Pesona Arnos Beton Gresik. These findings can be used as a basis for initial consideration for management in formulating a more focused and effective human resource development strategy, by referring to empirical evidence obtained through research.
Inventory Management in Precast Concrete Industry: A Strategic Study of Raw Material Management
This study discusses the practice of raw material inventory management in a precast concrete company that uses an order-based production system. The aim is to evaluate the potential for implementing the Just in Time (JIT) concept to improve operational efficiency. This study uses a qualitative method with an ethnomethodology approach, through interviews, observations, and documentation to explore daily operational practices in depth. The results show that inventory management still depends on customer demand, but faces challenges such as repeated negotiations with vendors, testing materials before ordering, late delivery, stockpiling, and declining material quality. This condition causes high storage costs and reduces production efficiency. The ethnomethodology approach allows for an understanding of work routines and the meaning behind the actions of actors in the inventory system. This study assesses that the implementation of JIT can eliminate non-value-added activities, align material arrivals with production needs, and reduce costs. In addition, long-term contracts with vendors are considered effective in reducing repeated inspections and the risk of expired materials. Conceptually, this study enriches the literature by combining specific industries and methods that are rarely used in inventory management research.
Raw Materials, Inventory Management, Precast Concrete, Just in Time, Ethnomethodology Approach
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN
Kinerja keuangan merupakan indikator keberhasilan dalam mengelola keuangan perusahaan. Tujuan penelitian ini untuk mengevaluasi dampak pengungkapan kekayaan intelektual (IC) dan tanggung jawab sosial perusahaan (CSR) pada kinerja keuangan. Populasi terdiri dari laporan tahunan perusahaan makanan dan minuman yang terdaftar di BEI untuk tahun 2020–2023. Pemilhan sampel menggunakan purposive sampling, untuk memperoleh 68 laporan tahunan dari sektor makanan dan minuman selama tahun 2020–2023. Penelitian ini menggunakan analisis regresi linier berganda. Hasil pengujian menunjukkan bahwa modal intelektual dan pengungkapan CSR secara simultan dan parsial memiliki pengaruh yang menguntungkan terhadap kinerja keuangan.
Intellectual Capital; Kinerja Keuangan; Pengungkapan Corporate Social Responsibility
PENGARUH MODAL SENDIRI DAN LOKASI USAHA TERHADAP PENDAPATAN UMKM DENGAN MODAL PINJAMAN SEBAGAI VARIABEL INTERVENING DI SIWALANKERTO SELATAN KOTA SURABAYA
Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia merupakan salah satu prioritas dalam pengembangan ekonomi nasional. UMKM masih dihadapkan pada berbagai tantangan dan hambatan dalam menghadapi persaingan. Permodalan merupakan salah satu permasalahan awal yang dihadapi bagi UMKM, dengan terbatasnya akses terhadap sumber-sumber pembiayaan dari lembaga keuangan perbankan. Tujuan penelitian ini adalah untuk mengetahui pengaruh modal sendiri dan lokasi usaha terhadap pendapatan UMKM dengan modal pinjaman sebagai variabel intervening di Siwalankerto Selatan RW 06, Kota Surabaya. Penelitian ini dilakukan dengan melakukan penyebaran kuesioner secara langsung kepada responden. Data yang digunakan dalam penelitian ini adalah data primer, sedangkan metode analisis data yang digunakan yaitu uji instrument, uji asumsi klasik , dan analisis jalur (path analysis), serta pengujian hipotesis dengan uji t dan uji sobel. Sampel pada penelitian ini adalah 60 responden UMKM di Siwalankerto Selatan RW 06, yang didapatkan dengan perhitungan menggunakan rumus slovin dan menggunakan teknik pengambilan sampel incidental sampling. Hasil penelitian ini menunjukkan bahwa modal pinjaman tidak berperan sebagai variabel intervening pada pengaruh modal sendiri dan lokasi usaha terhadap pendapatan.
Modal Sendiri, Lokasi Usaha, Modal Pinjaman, Pendapatan
Modernisasi Perpajakan Indonesia Dengan Aplikasi Coretax : Perspektif Content Analysis
Implementasi aplikasi Coretax daam modernisasi sistem perpajakan Indonesia yang dimulai pada awal Januari Tahun 2025. Penelitian ini mengidentifikasi beberapa masalah teknis, sosial, dan ekonomi yang dihadapi oleh pengguna, terutama pelaku usaha yang mengarah pada ketidakpuasan publik atas aplikasi yang baru diluncurkan. Kebaharuan penelitian ini terletak pada penggunaan analisis konten dari komentar publik yang diperoleh dari video youtube dan artikel berita online. Penelitian ini bertujuan untuk menganalisis masalah yang dihadapi pengguna, mengevaluasi dampak aplikasi terhadap kepatuhan pajak, dan memberikan rekomendasi perbaikan bagi sistem perpajakan digital. Metode Content Analysis (Analisis Isi) yang digunakan dalam penelitian ini berdasarkan komentar dan berita media massa online. Hasil penelitian menunjukkan bahwa meskipun anggaran membangun aplikasi Coretax besar terdapat berbagai kendala teknis seperti error, server down, lambat, gagal login, dan kesulitan lain dalam penggunaan aplikasi tersebut dapat mempengaruhi kelancaran administrasi perpajakan. Kesimpulannya bahwa aplikasi Coretax belum memenuhi ekspektasi, mengganggu bisnis, dan meningkatkan ketidakpercayaan publik atau wajib pajak terhadap pemerintah. Rekomendasi untuk penelitian mendatang yaitu terus memperbaiki infrakstruktur teknis aplikasi, meningkatkan sosialisasi kepada masyarakat dan memastikan transparansi pengeloalan anggaran.
PERAN KEBIJAKAN DIVIDEN DALAM MEMODERASI PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN
Finding out how much of an impact Dividend Policy has on reducing or amplifying the effects of Profitability and Leverage on Company Value is the primary motivation for this study. Quantitative descriptive research is what this study is all about. The sample is comprised of 30 firms chosen using purposive selection methods. The entire population consists of 84 food and beverage subsector companies listed on the BEI for the 2021–2022 timeframe. Financial report documentation is used as a data collecting approach. Multiple linear regression analysis, the coefficient of determination test, Moderated Regression Analysis (MRA), the t-test, and the F-test are all part of the data analysis approach. It may be inferred that Dividend Policy moderates the simultaneous impact of Profitability and Leverage on Company Value, as the F test results show a significant value of 0.000 < 0.05. Meanwhile, the results of the t-test research show that Profitability influences Company Value with a significant value of 0.007 < 0.05, Leverage influences Company Value with a significant value of 0.000 < 0.05, Dividend Policy has a substantial impact on two variables: profitability and leverage. While dividend policy cannot mitigate the effect of profitability on company value (p = 0.145, > 0.05), it may limit the influence of leverage on company value (p = 0.026, < 0.05). Investors and would-be investors may use this research's findings as a basis for their decision-making process.
The Influence of the Fraud Heptagon on Fraud Levels in Indonesian State-Owned Enterprises: The Moderating Role of the Whistleblowing System
This study aims to explore the correlation between the theoretical construct of the Fraud Heptagon and the intensity of fraudulent practices in Indonesian State-Owned Enterprises (SOEs), as well as the moderating role of the whistleblowing system in this relationship. The Fraud Heptagon is a concept that expands upon previous theories, such as the Fraud Triangle and Fraud Diamond, by incorporating additional elements that influence fraud occurrence, namely financial pressure, opportunity, rationalization, capability, arrogance, and greed. The whistleblowing system is identified as a control mechanism that can mitigate fraud risks within organizations by enhancing transparency and accountability. This research adopts a quantitative approach, systematically analyzing data to identify patterns in the relationships between variables. The analysis method employed is Moderated Regression Analysis (MRA), a statistical technique that allows for testing interaction effects between the independent variable and the moderating variable in influencing the dependent variable. Data processing is conducted using SPSS version 26, which provides advanced analytical capabilities for estimating regression coefficients and testing the significance of relationships. Data collection is carried out through a survey targeting SOE auditors using purposive sampling. The findings indicate that the Fraud Heptagon has a positive and significant influence on the level of fraud (β = 0.42; Sig. 0.001), suggesting that the more complex the factors within the Fraud Heptagon, the higher the potential for fraudulent practices. The whistleblowing system is found to have a negative and significant impact on fraud (β = -0.35; Sig. 0.002), demonstrating that an effective reporting system can suppress fraudulent activities within an organization. Moreover, the moderating effect of the whistleblowing system on the relationship between the Fraud Heptagon and fraud is also significant and negative (β = -0.28; Sig. 0.004), indicating that the more effective the whistleblowing system, the weaker the relationship between the Fraud Heptagon and fraud levels
Dominasi Mutu Kinerja Sumber Daya Manusia terhadap Peningkatan dan Pengembangan Kualitas Layanan Perbankan XY
The quality of Human Resources performance is a benchmark in achieving the vision and mission of the institution. Performance quality is an assessment or quality of an activity that is an achievement of an organization. In banking activitie themselves, performance quality is very important so that there are no errors or fraud from every record made by banking employees. This requires motivation to raise work enthusiasm, training and professional development of bank employees. If employees provide good service to customers, of course it will benefit the bank itself and provide good value. The sample of this qualitative study was 115 employees of Bank XY in Surabaya. Therefore, human resource planning is needed for banking employees, in order to make it easier to plan future workforce demand to anticipate employee shortages in customer service.
ANALISIS STUDI KELAYAKAN BISNIS PADA ASPEK PRODUKSI DAN PEMASARAN DALAM MENGEMBANGKAN UMKM USAHA TAHU BOHAR DI PASAR WAGE SIDOARJO
Penelitian ini menganalisis kelayakan bisnis dari aspek produksi dan pemasaran pada UMKM Pabrik Tahu Bohar di Pasar Wage, Sidoarjo. Dengan menggunakan metode deskriptif kualitatif dan kajian literatur, penelitian ini mengevaluasi lokasi usaha, teknologi produksi, proses produksi, serta strategi pemasaran. Temuan utama menunjukkan bahwa aspek produksi layak dengan lokasi strategis, penggunaan teknologi yang efisien, dan proses produksi terstruktur. Namun, aspek pemasaran masih sederhana dengan strategi promosi word-of-mouth, penggunaan sosial media Whatsapp dan distribusi terbatas di pasar lokal. Meskipun demikian, produk berkualitas dan harga kompetitif menawarkan potensi keberlanjutan usaha. Penelitian ini memberikan rekomendasi strategis untuk pengembangan UMKM Pabrik Tahu Bohar, meliputi diversifikasi saluran distribusi melalui platform digital, penguatan promosi di media sosial, peningkatan kualitas sumber daya manusia, dan inovasi layanan seperti pembayaran digital dan pengiriman. Strategi ini bertujuan memperluas pasar, meningkatkan efisiensi, serta mendorong pertumbuhan dan daya saing yang berkelanjutan. Hasil penelitian menekankan pentingnya inovasi pemasaran dalam meningkatkan penjualan guna mendukung pertumbuhan usaha di masa mendatang.
Kelayakan Bisnis; Pemasaran; Produksi; UMKM
PENERAPAN ISAK 35 PADA LAPORAN KEUANGAN YAYASAN PENDIDIKAN ‘X’ KOTA SURABAYA
Non-profit organizations are entities focused on serving societal needs without pursuing profit, instead concentrating on social and environmental issues. Since 1997, these organizations followed the standards outlined in the Statement of Financial Accounting Standards (PSAK) 45. However, in 2019, PSAK 45 was replaced by the Interpretation of Financial Accounting Standards (ISAK) 35. This research aims to assess the implementation and presentation of financial statements by the Education Foundation to determine if it complies with ISAK 35. The study uses a qualitative research method with a comparative approach to examine the current state of the research subject or issue. The findings indicate that the Foundation has not prepared its financial statements according to ISAK 35, which outlines how non-profit organizations should present their financial reports. The Foundation records financial transactions primarily on a cash basis, focusing solely on inflows and outflows. However, ISAK 35, specifically paragraphs 09-12, provides guidance on the necessary adjustments and descriptions for various items in the financial statements of non-profit organizations. As a result, it can be concluded that the X Education Foundation prepares its financial statements in a simplified format, recording only income and expenses. The overall reporting does not conform to the prescribed standards and fails to meet the requirements set by ISAK 35.