Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)

Analisis Sistem Pengendalian Internal Atas Prosedur Pengeluaran Kas: Studi pada Perusahaan Properti

2025-09-19T11:44:02+00:00

This study aims to assess the effectiveness of the internal control system in managing cash disbursement processes within a property company based in Surabaya, using the COSO 2013 framework as the primary reference. Data were collected through company document analysis, direct observation over a five-month period, and interviews, applying a descriptive qualitative approach. The analytical method follows the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing or verification. To ensure data validity, Member checking and source triangulation techniques were employed. The findings reveal that the implementation of COSO principles within the company has reached approximately 94.12%, indicating a high level of effectiveness. However, weaknesses remain in the control environment component, particularly due to the accounting function not being located within the area unit under study, but instead managed at the regional level. This situation hinders the optimal performance of the internal control structure. Therefore, it is recommended that the company revise its organizational structure and strengthen internal controls to improve the effectiveness of cash disbursement management.

Peningkatan Efisiensi Administrasi Keuangan Melalui Sistem Penagihan Otomatis: Studi Kasus Pada PT Java Energy Semesta

2025-09-19T11:44:03+00:00

This study aims to analyze the impact of implementing an automated billing system based on Google Apps Script in enhancing the efficiency of financial administration processes at PT Java Energy Semesta. The study employs a descriptive qualitative method with a single case study approach, using data collection techniques such as direct observation, in-depth interviews with finance staff, and documentation of the system and billing activity logs. Data analysis was conducted thematically, including data reduction, categorization, and conclusion drawing, focusing on efficiency indicators such as the time required to prepare reminders, frequency of late payments, and the speed of customer confirmations. The results indicate that the implementation of the automated billing system successfully reduced the average time for processing daily billing reminders from 1–2 hours to under 10 minutes, decreased payment delays by up to 30%, and accelerated the financial information cycle. This automation also reduced dependency on administrative staff and improved the accuracy of information delivery. These findings imply that digitalizing administrative processes through simple and affordable platforms such as Google Apps Script can serve as an effective solution for medium-sized enterprises. In addition to streamlining workflows, the system also contributes to improved cash flow efficiency, stronger receivables control, and reduced credit risk, thereby supporting the overall financial stability of the company.

Analisis Kesesuaian Prosedur Konfirmasi Eksternal dalam Audit Piutang dengan Standar Audit 505 Studi Kasus Pada KAP X

2025-09-19T11:44:03+00:00

This study aims to analyze the compatibility between the application of confirmation used by KAP X auditors in conducting receivables audits, with Audit Standard (SA) 505 on External Confirmation issued by the Indonesian Institute of Public Accountants (IAPI). This study uses a qualitative research method, where the researcher observes how the auditor of KAP X carries out external confirmation procedures to ensure the correctness of the value of the company's receivables balance. The data collection techniques used in this study were participatory observation and interviews. The data obtained in this study will be analyzed using qualitative methods. The results of this study state that the external confirmation procedure carried out by the KAP X auditor is in accordance with the external confirmation provisions contained in the Audit Standard (SA) 505 published by the Indonesian Institute of Public Accountants (IAPI). The implication of this study is the need for auditors to evaluate the sampling results of the company's receivables data in order to be able to improve the efficiency and effectiveness of the external confirmation procedures implemented.

Pengaruh Beban Kerja, Kualitas Kerja, dan Pengembangan Karir Terhadap Kinerja Karyawan Pada PT. RPN Pusat Penelitian Kelapa Sawit Medan

2025-09-19T11:44:03+00:00

This study aims to analyze the influence of workload, work quality, and career development on employee performance at PT.RPN Medan Palm Oil Research Center. The method used is a quantitative approach with an associative research type. Primary data was obtained through distributing questionnaires to 71 respondents, which were analyzed using multiple linear regression with the help of SPSS version 29. The results of the partial test (t test) showed that workload did not have a significant effect on employee performance (t = 0.347; sig. = 0.730 > 0.05). In contrast, work quality (t = 3.213; sig. = 0.002 < 0.05) and career development (t = 6.550; sig. < 0.001) had a positive and significant effect on employee performance. Simultaneously, the three independent variables together had a significant effect on employee performance (F = 50.143 > F table 2.74; sig. < 0.001). The coefficient of determination (R Square) value of 0.692 indicates that 69.2% of the variation in employee erformance can be explained by the variables of workload, work quality, and career development, while the
remaining 30.8% is influenced by other factors outside this research model. This finding emphasizes the importance of work quality and career development in improving employee performance.

Peranan Internet dalam Meningkatkan Pendapatan Wirausaha Informal Bidang Jasa

2025-09-19T11:44:03+00:00

Despite employing more than half of the national workforce, informal entrepreneurs in the service sector continue to earn less than their counterparts in the formal sector. This study aims to analyze informal entrepreneurship in the service sector, which is indicated to have the potential to improve local economies. The study uses 52,349 observations and applies the Ordinary Least Squares (OLS) method. Data were drawn from the 2019 National Labor Force Survey (Sakernas) and regional minimum wage (UMR) data published by Statistics Indonesia (BPS). The variables used in this study include internet usage, age, education level, gender, place of residence, work duration, weekly working hours, and UMR. The results indicate that internet usage has a positive and significant effect on income, with an estimated contribution of 29.1 percent. Other factors such as age, education, urban residence, work duration, working hours, and minimum wage are also significant. These findings highlight the importance of accelerating digitalization as a strategy to enhance the welfare of informal service entrepreneurs.

Audit KKP Laporan Keuangan Puskesmas: Integrasi Akuntansi Terpadu Dan Pemeriksaan Akuntansi Sektor Publik

2025-09-19T11:44:03+00:00

This article aims to analyze the implementation of the Audit Working Papers (KKP) in the audit of Puskesmas financial statements by the Public Accounting Firm (KAP) Bambang, Sutjipto Ngumar and Partners and to examine its relevance to the concepts of integrated accounting and public sector auditing. This study employs a qualitative approach using participatory observation and semi-structured interviews. The results indicate that the implementation of the AWP has been appropriate in terms of audit documentation and evidence triangulation; however, it remains suboptimal in the utilization of information technology and the application of integrated accounting systems. Auditors still face limitations in manual systems that hinder data integration and audit effectiveness. These findings emphasize the importance of strengthening accounting information systems and digital audit training to improve the quality of public sector audits at Puskesmas. This article contributes to bridging the gap between theory and practice in public sector auditing based on empirical experience.

Pengaruh Pembagian Kerja dan Worklife Balance TerhadapEfektivitas Kerja Dimediasi oleh Job Satisfaction

2025-09-19T11:44:03+00:00

This study aims to determine the effect of division of labor and work-life balance on work effectiveness, with job sastisfaction as a mediator, on employees of PT Toyota Auto 2000 Medan Amplas. Path analysis research design is used as an analytical tool to determine the direction of the variables studied and see how significant the influence of the independent variable is with the dependent either directly or indirectly through the mediating variable. This research uses a quantitative approach with descriptive methods. In this study the entire population was sampled, namely 102 employees of PT Toyota Auto 2000 Medan Amplas. The results of this study indicate that division of labor does not have a direct effect on work effectiveness (β=0.006; t=0.070; p=0.944), nor does work-life balance (β=0.116; t=1.841; p>0.05). However, job division significantly affects job satisfaction (β=0.236; t=3.328; p=0.001), and work-life balance has a stronger influence on job satisfaction (β=0.554; t=6.672; p=0.000). Job satisfaction was found to have a significant effect on work effectiveness (β=0.763; t=10.626; p=0.000). Mediation analysis shows that job satisfaction mediates the relationship between work distribution and work effectiveness (β=0.180; t=2.929; p=0.004) and work-life balance and work effectiveness (β=0.423; t=6.487; p=0.001). This research is expected to contribute to the development of more effective human resource management policies and strategies to increase employee job satisfaction and productivity in the automotive industry.

Viral Effect or Personal Impression? Role of Content Marketing, Customer Experience on Repurchase Intention

2025-09-19T11:44:04+00:00

This study aims to determine the influence of Content Marketing and Customer Experience on Repurchase Interest in Ventela Brands by using quantitative research methods. The data collection technique used questionnaires that were distributed to management students of Nusa Cendana University. The samples in this study were taken using Purposive Sampling. This study was conducted on Ventela Brand users with a sample of 100 people. The data was analyzed with the help of SPSS software with multiple linear regression methods. The results of this study clearly show that content marketing and customer experience have a significant influence on repurchase interest. These results provide a clear direction: personal impressions through customer experience and content quality are more dominant in influencing repurchase intent than content virality. In other words, personal impression has been proven to be a determining factor in consumers' decision to buy again, not solely exposure to viral content. Content marketing strategies that are informative, educational, and consistent create added value that strengthens consumers' emotional connection to the brand. Consumers are not only exposed to content, but feel personally connected because it provides real benefits. These findings reinforce the approach of value-based content, rather than click-based content, in building loyalty. Meanwhile, customer experience has proven to play a central role in creating a deep impression. Positive experiences in both service interaction, product quality, and digital atmosphere lead to strong emotional engagement, which is the foundation for repurchase intent.

Analisis Efektivitas Sistem Informasi Akuntansi pada Verifikasi Pertanggungjawaban Uang Muka (PJUM) dan Reimbursement

2025-09-19T11:44:04+00:00

This study aims to analyze the effectiveness and efficiency of implementing an accounting information system in the verification process of advance payment accountability (PJUM) and reimbursement at PT Petrokimia Gresik by utilizing the Web Uang Muka (WUM) system integrated with the System Application and Product in Data Processing (SAP). A descriptive qualitative approach was employed, using primary data collected through observation, an interview with a key informant, and documentation. The results indicate that the implementation of WUM and SAP has enhanced the effectiveness of the verification process, which was previously conducted manually using hardcopy documents - an approach that was time-consuming and prone to errors. This study highlights the importance of digitalization in financial management to improve both effectiveness and accountability

Penerapan Prinsip-Prinsip Good Corporate Governance (GCG) pada Perusahaan Properti

2025-09-19T11:44:04+00:00

This study aims to examine the implementation of Good Corporate Governance (GCG) in Property Companies.
It also seeks to understand how well GCG principles are applied in accordance with relevant regulations. The
study employs a qualitative descriptive methodology, using a property company as a case study. Secondary
data such as annual reports, internal archives, and scientific journal publications are analyzed through library
research and documentation. Data analysis is conducted using a qualitative descriptive approach, including
data reduction, categorization, verification, and interpretation.The analysis results show that the property
company has effectively and consistently applied GCG principles. Transparency is demonstrated through the
publication of annual reports, dissemination of accurate information, and protection of whistleblowers.
Accountability is implemented through a clear governance structure, well-defined job descriptions, and an
effective internal control system in accordance with the Sarbanes-Oxley Act (SOA 404). Performance is
measured using Key Performance Indicators (KPIs).Responsibility is reflected in legal compliance, active CSR
programs, and integrated risk management. Independence is maintained through the autonomous roles of the
Board of Directors, the Board of Commissioners, and the Audit Committee. Fairness and equality are shown
through non-discriminatory treatment of shareholders, gender equality, a meritocracy system, and policies that
prioritize all stakeholders in line with the AKHLAK values (Trustworthy, Competent, Harmonious, Loyal,
Adaptive, and Collaborative). The implications of optimal GCG implementation include enhanced reputation,
protection of involved parties, legal compliance, and improved operational performance and business
valuation. GCG also fosters increased investor trust through transparency and careful management. This is
crucial in promoting competent, effective, and efficient management of State-Owned Enterprises (SOEs), as
well as strengthening independence and improving the operational performance of important corporate
organizations.

Tantangan Digitalisasi dalam Pencatatan Biaya Proyek pada PT. Bangun Mitra Persada

2025-09-19T11:44:04+00:00

This study aims to examine the various challenges encountered by PT. Bangun Mitra Persada in its efforts to digitize project cost recording processes. Despite handling large-scale construction projects worth billions, the company still relies on manual data entry through Microsoft Excel. Employing a qualitative case study approach, data were gathered through semi-structured interviews, limited field observations, and document analysis. The findings reveal three primary obstacles to digitalization: limited human resource capabilities, a perception that the current business scale does not justify digital systems, and the prevalence of inefficiencies and errors within the manual process. The research highlights that the barriers to digital adoption are not solely technical but also deeply rooted in organizational readiness and internal work culture. Conceptually, the study extends the application of the Technology Acceptance Model (TAM) and Organizational Readiness theory within the context of small to medium-sized enterprises (SMEs) in the construction sector. Practically, it provides actionable insights for system developers and policymakers in designing adaptive and field-relevant digital transformation strategies.

Eksplorasi Fenomena Tax Avoidance pada Perusahaan Sektor Teknologi di Indonesia

2025-09-19T11:44:04+00:00

This study examines the influence of profitability, sales growth, capital intensity, and earning persistence on corporate tax avoidance. A quantitative approach was employed using secondary data derived from company financial reports. The population consists of all technology sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. The sample was selected using a purposive sampling technique, and hypothesis testing was conducted through panel data regression analysis. The results show that profitability and capital intensity have a positive effect on tax avoidance practices, while sales growth and earning persistence have no significant influence. These findings contribute to a broader understanding of the factors influencing tax avoidance behavior among companies in the technology sector.

Faktor-faktor yang Mempengaruhi Minat Berkarir di Bidang Perpajakan dengan Penghargaan Finansial Sebagai Moderasi

2025-09-19T11:44:04+00:00

This study aims to examine the influence of tax literacy, motivation and job market considerations on accounting students' interest in a career in taxation with financial rewards as moderation. This study uses a quantitative approach, with primary data obtained from the distribution of questionnaires to accounting students in a number of universities in Medan with purposive sampling and as many as 185 respondents will be sampled. The analysis techniques used are multiple linear regression and moderation test with an absolute difference uses SPSS 26.The results showed that tax literacy had no effect on accounting students' interest in a career in taxation having a significant result of 0.063, while motivation and job market considerations had an influence on accounting students' interest in a career in taxation which had significant results of 0.000 and 0.002. Financial rewards are not able to moderate the relationship between tax literacy had a significant result of 0.243, but effectively moderated motivation and job market considerations on accounting students' interest a career in taxation. had significant results of 0.010 and 0.032, respectively.

Optimalisasi Pengelolaan Klaim KUR Menggunakan Askrindo Core System pada PT Askrindo Surabaya

2025-09-19T11:44:04+00:00

Efficiency in claims management is a crucial aspect for insurance companies to maintain profitability and operational sustainability. PT Askrindo, a state-owned enterprise in the field of credit insurance, has implemented the Askrindo Core System (ACS) as an integrated information system to enhance the effectiveness of the claims process for the People’s Business Credit (KUR) program. This study aims to analyze the extent to which the optimization of ACS can improve the company's financial efficiency, as well as to identify the challenges and strategies involved in its implementation. Using a qualitative approach, data were obtained through observation and interviews with finance staff at PT Askrindo Surabaya Branch. The results show that ACS is capable of accelerating the claims submission and disbursement processes, improving data accuracy, and reducing operational costs by up to 60%. However, there are technical obstacles such as system disruptions, as well as non-technical challenges including a lack of user understanding of the system. Continuous training and technical assistance are key to the successful implementation of ACS. The optimization of ACS has made a positive contribution to PT Askrindo's financial efficiency and can serve as a reference for other insurance companies in managing claims through digital systems.

Analisis Pendapatan dan Evaluasi Penyerapan Anggaran pada Puskesmas dalam Rangka Efisiensi Pengelolaan Keuangan Daerah

2025-09-19T11:44:04+00:00

Revenue audits and budget absorption evaluations are important instruments in assessing the efficiency of financial management in public service entities such as Community Health Centers (Puskesmas). This study aims to analyze the implementation of revenue audits by Public Accounting Firms (KAP) and evaluate budget absorption in Puskesmas as an effort to improve the efficiency of regional financial management. The method used is a descriptive qualitative approach through observation and documentation of audit reports and budget realization reports. The main income of Puskesmas comes from capitation funds, non-capitation funds, and health service levies. According to the audit results, there is a negative deviation percentage in the realization of capitation income of ±80%. In addition, budget absorption in Puskesmas is not optimal due to funding delays and inappropriate planning. Budget absorption is not optimal due to funding delays and inappropriate planning. This study emphasizes the importance of strengthening financial information systems, improving human resource competencies, and harmonizing regulations to improve regional financial efficiency and accountability

Peran Sistem Pengendalian Internal dalam Mitigasi Risiko Fraud : Studi Kasus Proyek Waingapu

2025-09-19T11:44:04+00:00

Fraud in construction projects is a serious risk that can undermine the efficiency and accountability of project implementation. Internal control systems play a crucial role in preventing fraud, particularly in procurement and budget utilization processes. This study aims to evaluate the internal control system implemented by PT. Bangun Mitra Persada in the execution of the Waingapu Project and to assess its effectiveness in preventing fraudulent practices. This research adopts a descriptive qualitative approach, with data collected through semi-structured interviews with one internal company informant. The results show that the internal control system is implemented strictly through direct supervision by the company owner over all project expenditures, regardless of their scale. Each transaction must receive direct approval from management and must refer to the pre-established Budget Plan (RAB). In addition, employees’ understanding of market prices and their close relationships with vendors contribute to maintaining cost efficiency and reducing fraud risks. These findings indicate that direct leadership involvement, compliance with budget planning documents, and strict documentation control are key factors in effectively preventing fraud within project operations.

Pengaruh Harga Minyak Dunia dan Belanja Infrastruktur terhadap Keseimbangan Anggaran Pemerintah Indonesia 2015-2024

2025-09-20T01:31:43+00:00

This study aims to examine the extent to which World Oil Prices and Infrastructure Spending influence Indonesia's Budget Balance in 2015-2024. The data used in this study are secondary data from 2015-2024. The analysis method used is multiple linear regression analysis. The analysis results indicate that crude oil prices and infrastructure expenditure simultaneously have a significant effect on the Budget Balance, with an F-value of 5.720 and a significance level of 0.013 < 0.015. Partially, infrastructure expenditure has a significant impact on the state budget deficit, with a coefficient of β = 0.456 and p < 0.05, whereas crude oil prices do not have a significant effect (β = -0.106, p = 0.28). This is due to fluctuations in crude oil prices that do not always align with the continuously increasing trend of the state budget deficit each year. Infrastructure expenditure plays a crucial role in supporting economic growth, prompting the government to increase capital spending for development.

Pengaruh Brand Image dan Green Marketing terhadap Keputusan Pembelian AMDK Le Minerale di Kota Cirebon

2025-09-19T11:44:04+00:00

This study aims to analyze the influence of brand image and green marketing on purchasing decisions for bottled water, specifically among Le Minerale consumers in Cirebon City. This is a quantitative, associative study with a sample size of 100 respondents. The research method used a survey conducted via Google Forms in the form of questionnaire with a five-point Likert scale. The analysis tool used in this study was SmartPLS 4, employing several analyses, namely Validity Test, Discriminant Validity Test (HTMT, Fornell-Lacker Criteria, and Cross Loadings), Reliability Test, Model Fit Test, Determination Coefficient Test, Multicollinearity Test, Path Coefficient Test, and Simultaneous Test. The results of this study conclude that (1) brand image has a positive and significant influence on purchase decisions. (2) green marketing has a positive and significant influence on purchasing decisions. (3) brand image and green marketing simultaneously influence purchasing decisions. The influence of brand image and green marketing on purchasing decisions is 48%, while the remaining 52% is influenced by other variables.

Efek Pengembangan Karir dan Kompetensi pada Kinerja Karyawan Gen Z di PT Securindo Packatama Indonesia

2025-09-19T11:44:04+00:00

This study aims to analyze the effect of career development and competence on the performance of Generation Z employees at PT. Securindo Packatama Indonesia. The research background highlights the importance of human resource management in addressing the challenges of a new workforce generation, which differs from previous ones in terms of career orientation, technological adaptability, and work flexibility. A quantitative approach was employed, using a survey method through questionnaires distributed to Gen Z employees across various divisions of the company. Data were analyzed using multiple linear regression to examine both simultaneous and partial effects of career development and competence variables on employee performance. The results reveal that career development has a positive and significant effect on the performance of Gen Z employees. Likewise, competence shows a significant positive impact in enhancing work quality, productivity, and goal achievement. Simultaneously, these two variables strongly contribute to explaining the variation in employee performance. The findings emphasize the importance of organizational strategies in designing clear career development programs and continuous competency enhancement to support the optimal performance of the new generation workforce.

Digitalisasi pada Proses Verifikasi Tagihan Transaksi Jasa Menggunakan Sistem Informasi Akuntansi PT Petrokimia Gresik

2025-09-22T10:10:58+00:00

The rapid advancement of information technology has driven the digitalization of various business processes, including service invoice verification. This study aims to evaluate the effectiveness of implementing a web-based accounting information system, the Smart & Intelligent Procurement System (SIPS), in accelerating and streamlining the invoice verification process at PT Petrokimia Gresik. A descriptive qualitative approach was used, with data collected through observation, interviews, and documentation during an internship program. The findings indicate that using SIPS improves work efficiency, reduces administrative errors, expedites verification processes, and supports transparency and accountability. The system also enhances interdepartmental coordination and vendor relationships. In conclusion, SIPS represents a successful form of digital transformation that optimizes service invoice verification and supports a more modern and effective administrative management system.

Strategi Pemasaran Digital dengan Smart Green Packaging untuk Meningkatkan Minat Beli Generasi Z Produk UMKM BlitarStrategi Pemasaran Digital dengan Smart Green Packaging untuk Meningkatkan Minat Beli Generasi Z Produk UMKM Blitar

2025-09-22T10:09:35+00:00

The purpose of this study is to analyze the influence of digital marketing and sustainable smart packaging on the purchase intention of Generation Z toward MSME products in Blitar City, in order to gain insights into consumer behavior and sustainable business models, particularly among the younger generation. The research employed a mixed-method approach, consisting of quantitative analysis using Partial Least Squares–Structural Equation Modeling (PLS-SEM) on 100 respondents, and qualitative analysis through semi-structured interviews with 10 MSMEs in Blitar City. The findings reveal that digital marketing strategies and smart green packaging exert a positive and significant effect on purchase intention, with a simultaneous contribution of 56%. The variables of smart green packaging and digital marketing strategies individually recorded path coefficients of 0.46 and 0.41, respectively. These results highlight the potential to optimize digital marketing strategies through more interactive social media engagement and environmentally friendly packaging innovations, such as the integration of QR codes and sustainability-based storytelling. Furthermore, this research provides a foundation for formulating a sustainable business model that integrates digital marketing, smart green packaging, and customer experience. Such integration can enhance the branding of MSME products and strengthen their environmentally friendly brand image.