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Dea Devira Veronika; Muslimin Muslimin

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2026 Pusat Riset dan Inovasi Nasional

This research was conducted to examine the implementation of the Accurate system in recording cement purchase transactions at PT. XYZ and to evaluate its effectiveness in supporting the company's operational activities. A qualitative approach was employed, emphasizing the analysis of descriptive data in the form of words and documents. The study was carried out using a case study method to obtain an in-depth understanding of the phenomenon being investigated. During the internship period, data were collected through interviews, observations, and documentation techniques. Research shows that the Accurate system helps companies record purchases in a more organised, faster and more accurate way than the manual method using Microsoft Excel. The Accurate system can automatically record purchase invoices, business debts, suppliers and the inventory of goods. This makes the accounting department more efficient. Accurate helps to reduce the risk of recording errors and makes it easier to find transaction data. However, when it is being used, there are still several problems, such as delays in entering transaction data, mistakes when entering names or account numbers, and being unable to change invoices after a certain amount of time. To get around these problems, the company checks the transaction data again and makes sure that the recording process is more consistent. Research results show that the Accurate system is effective in PT. XYZ can help make sure that the process of recording cement purchases is effective and efficient. It can also help make sure that financial information is more accurate and joined up.

Hanifa Sri Nuryani; Edi Irawan

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Accountability in preparing financial reports is a crucial instrument for the sustainability of business entities, because inaccurate financial data management can hinder decision-making and harm business performance in the future. For MSME actors in the PKK Tanggamus community, strengthening financial reporting competence is an urgent need so they can map expenditure structures, record income, calculate profit, and evaluate business development periodically. This community service activity aims to improve participants’ financial discipline, particularly in separating personal assets, business capital, and gross profit, while introducing accessible office technology. The training focused on optimizing LibreOffice Calc as an alternative to Microsoft Excel with similar functions for creating transaction tables, cost recapitulations, and simple financial reports. The activity method included material presentation, software demonstrations, report preparation practice, and interactive discussions based on participants’ business needs. Training results showed high enthusiasm, improved understanding, and readiness to use LibreOffice Calc as a more organized, transparent, and sustainable financial recording tool. Thus, this activity provides practical contributions to building an accountable financial administration culture for community-based MSMEs.

Kayla Gunawan; Salsa Nabil Aenur Rokhmah; Fatkhur Rokhman

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research was designed to explore the extent to which public beliefs influence the implementation of Digital traceability  systems in the halal industrial sector. The approach used was quantitative with a survey method, where questionnaires were distributed to 60 respondents who were consumers of halal products in Indonesia. Data were analyzed using simple linear regression via Microsoft Excel. Research findings indicate that public confidence has a positive and significant influence on the adoption of Digital traceability  systems, with a regression coefficient of 0.476 and a significance level of 0.000 (<0.05). In addition, the coefficient of determination (R Square) value of 0.219 indicates that public confidence contributes 21.9% to the implementation of the Digital traceability  system, while the rest is determined by other factors that were not researched. These findings confirm that public trust is an important element in encouraging acceptance of digital technology, especially in the halal industry which relies heavily on transparency and consumer confidence. Thus, implementing a Digital traceability  system that is supported by information openness and easy access to technology can be an effective strategy to strengthen consumer trust while expanding technology adoption.

Afrizal, Rendy; Lestari, Setyani Dwi

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

This study aims to determine the effect of Motivation (X1) on Employee Performance (Y), Work Environment (X2) on Employee Performance (Y), and Work Discipline (X3) on Employee Performance (Y) among employees of CV. Rens Jaya in Tangerang Regency. The research uses a non-probability sampling technique with a saturated sampling method. The population in this study consists of 45 employees working at CV. Rens Jaya in Tangerang Regency. The research was conducted using multiple linear regression analysis, assisted by SPSS version 25 and Microsoft Excel 2016. The results show that Work Motivation (X1) has a positive and significant effect on Employee Performance (Y), the Work Environment (X2) has a positive and significant effect on Employee Performance (Y), and Work Discipline (X3) has a positive effect on Employee Performance (Y).

Hartono, Aini Diana Qisthy; Mudjijah, Slamet

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

This study aimed to analyze the influence of capital structure, liquidity, activity, and dividend policy affect firm value in the food and baverage manufacturing sub-sector listed on the Indonesia Stock Exchange during 2022-2024. The research uses secondary data drawn from financial reports. From a population of 99 listed companies for the 2022-2024 period, purposive sampling yielded 19 companies as the study sample. A quantive approach was applied, using multiple linear regression for analysis. Data processing and analysis were conducted with Microsoft Excel 2022 and IBM SPSS version 27. The findings indicate the capital structure has a positive and statistically significant effect on firm value. While liquidity, activity, and dividend policy show no significant effect.  

Rilly Salwa Nuryamin; Elizabeth Elizabeth

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The matcha cafe industry in Indonesia is experiencing rapid growth in line with increasing matcha consumption and the growth of matcha-based cafe brands. This growth has led to increasingly competitive competition in the beverage business sector. Feel Matcha, as the first matcha cafe in Indonesia, faces competitive pressure from various new brands such as Uki Matcha and Matchaboy. This study aims to determine the partial and simultaneous effects of Product Quality, User Generated Content, and Brand Image on the Purchase Intention of Feel Matcha consumers in DKI Jakarta. This is a quantitative study. The technique used to determine the population is non-probability sampling. The population in this study is all Feel Matcha consumers, the exact number of which is unknown. The sample used in this study consisted of 97 respondents, with accidental sampling and using the Lemeshow formula. In this study, the data were analyzed using SPSS version 26 and Microsoft Excel 2021. The results of this study indicate that Product Quality, User Generated Content, and Brand Image partially influence Purchase Intention.

Irlenda Octaviani Torada; Wenten, I Ketut

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study aims to examine and analyze the role of interest rates in strengthening or weakening the effect of Tax Planning and Financial Distress on Firm Value. This research employs a quantitative approach. The population of this study consists of consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024, totaling 128 companies. The research sample was selected using purposive sampling, resulting in 42 companies that met the specified criteria, with a total of 210 observations. Panel Data Linear Regression Analysis and Moderated Regression Analysis (MRA) were conducted using Microsoft Excel and E-Views version 12. The results indicate that Tax Planning has no significant effect on Firm Value, while Financial Distress has a significant effect on Firm Value. Regarding the moderating variable, the interest rate is unable to strengthen or weaken the effect of Tax Planning on Firm Value; however, Interest Rates are able to moderate (weaken) the effect of Financial Distress on Firm Value.

Gabriel Sara Tesalonika; Yuni Kasmawati

Jurnal Manajemen Kewirausahaan dan Teknologi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of the physical work environment (X1), work-life balance (X2), and job satisfaction (X3) on employee performance (Y) at Grand Serela Hotel Bandung. The method used in this study is a non-probability technique with saturated sampling, with a population of 56 hotel employees. Data analysis was carried out using multiple linear regression, assisted by SPSS version 25 and Microsoft Excel 2019. The results showed that the physical work environment (X1) has a significant influence on employee performance (Y), which indicates that the physical condition of the workplace can increase employee productivity and performance. However, work-life balance (X2) does not have a significant effect on employee performance, which may indicate that other factors outside of work-life balance affect employee performance. Job satisfaction (X3) also has a significant effect on employee performance, indicating that a high level of job satisfaction can improve overall employee performance. This study provides insights for hotel management to improve employee performance through improving the work environment and increasing job satisfaction.

Maria Cicilia Deva Authary Dei; Zulvia Khalid

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In the midst of increasingly intense competition in the digital era, organizations are required to possess human resources capable of adapting and enduring various work-related challenges. Therefore, work resilience is considered an important competency that employees must have. This study aims to examine the influence of self- esteem, self-efficacy, and adversity quotient on work resilience among supervisor members of Independent Herbalife Nutrition Indonesia in South Jakarta. This research employs a descriptive quantitative approach. Data were collected through the distribution of Likert-scale questionnaires to 103 respondents using a saturated sampling technique. The data obtained were analyzed using multiple linear regression analysis with the assistance of Microsoft Excel 2019 and IBM SPSS version 22. The results of the study indicate that self-efficacy has a positive and significant effect on work resilience. Meanwhile, self-esteem and adversity quotient do not have a significant partial effect on work resilience. However, simultaneously, self-esteem, self-efficacy, and adversity quotient have a significant effect on work resilience.

Nathasya Kusuma Wardani; Rina Ayu Vildayanti

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the influence of Product Quality, Price Perception, and Brand Image on Purchase Decisions in Shopee application users in South Jakarta. The population in this study is Shopee application users in South Jakarta who have made purchases in the last six months. The research sample was determined using the Non Probability Sampling method with the Lemeshow formula and obtained as many as 96 respondents who were considered to represent the characteristics of the population. Data was collected through a questionnaire with a Likert scale distributed through Google Form, then processed using Microsoft Excel 365 and SPSS software version 29 for descriptive analysis and hypothesis testing. The analysis techniques used included validity tests, reliability, classical assumption tests, multiple linear regression analysis, as well as t-tests and F-tests. The results showed that Product Quality, Price Perception, and Brand Image had a significant effect on Purchase Decisions in Shopee application users, both partially and simultaneously, which indicates the importance of marketing strategies based on product and brand values in improving consumer purchase decisions.

Adinda Athaya Salwa; Khaila Putri Amalia; Shafira Elyana; Susan Leoni; Eka Merdekawati

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the implementation of audit procedures on accounts payable at PT XYZ by KAP Ramli & Rekan, with a focus on compliance with Auditing Standards and effectiveness in detecting material misstatements. Accounts payable are a key component of financial statements representing the company’s obligations to suppliers, requiring accurate presentation for assessing liquidity and capital structure. The study applies a descriptive qualitative method, collecting primary data through interviews with audit staff at KAP Ramli & Rekan and secondary data from relevant literature. The findings show that the audit procedures comply with professional standards, covering comprehensive stages including engagement acceptance, audit planning, risk and materiality assessment, and substantive testing. The planning process incorporates the COSO framework for evaluating internal control, establishes audit objectives based on the five management assertions, and utilizes ATLAS software and Microsoft Excel. KAP Ramli & Rekan apply control testing and substantive procedures, including external confirmations, inspection of supporting documents, review of aging payables, and subsequent payment testing. Risk assessment indicates low inherent and control risks, while detection risk is mitigated through substantive procedures. Overall Materiality is set at 60% of revenue and profit before tax, Performance Materiality at 3% of Overall Materiality, and Threshold Materiality at 3% of Performance Materiality. The study concludes that the audit procedures implemented by KAP Ramli & Rekan align with applicable Auditing Standards and are effective in addressing audit risks related to accounts payable. The implications highlight the importance of enhancing audit quality practices, particularly the effectiveness of planning and internal control evaluation in accounts payable audits.

Jusuf Leiwakabessy; Nathalie Elischeva Kailola; Carl Hein Huwaa; Fellicia Dominique Birahy; Nining Ayu Lestari +4 more

Jurnal Pengabdian Masyarakat Waradin 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Adolescence represents a transitional phase characterized by complex biological, psychological, and social changes, during which insufficient understanding of reproductive health can lead to risky behaviors such as premarital sexual activity, unintended pregnancy, and sexually transmitted infections (STIs). The purpose of the activity titled “Reproductive Health Knowledge Socialization among Adolescents at SMAN 37 Central Maluku in 2025” was to enhance adolescents’ knowledge and awareness regarding reproductive health. This community service program employed a cross-sectional design and involved 54 students from grades X to XII, selected purposively. Data were collected through online pre-tests and post-tests using Google Forms, and the results were analyzed with Microsoft Excel to evaluate changes in participants’ knowledge levels. The findings revealed a notable increase in the average knowledge score from 76% to 89.8%, with the most significant improvements observed in aspects related to reproductive hygiene and understanding of STI risks. The activity proved effective in improving adolescents’ reproductive health literacy and strengthening their awareness of responsible reproductive behavior. Therefore, face-to-face interactive socialization serves as a strategic approach to reinforce healthy understanding and behavior among adolescents in archipelagic regions. Moreover, it can be adopted as a model for developing sustainable health education programs in schools across Eastern Indonesia.

Siti Kholifatun; Tutut Dewi Astuti

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity was motivated by the still low ability of business owners to maintain financial records and digital promotions. Pak Joko Chicken Slaughterhouse is one of the MSMEs experiencing challenges in financial management due to its manual system and lack of use of digital media for business promotion. The objective of this activity was to improve managerial capacity through Microsoft Excel-based digital bookkeeping training and online marketing training with Google Maps and Instagram. The method used was a participatory approach through three stages of activities: field surveys, training, and evaluation of results. The results of the activity showed an increase in partners' understanding and skills in maintaining more structured and accurate financial records using Excel. Partners also succeeded in creating business profiles on Google Maps and business Instagram accounts used to promote products digitally. The tangible impact of this activity is increased awareness of the importance of financial records and digital promotions, as well as increased business competitiveness. In conclusion, digital bookkeeping and digital marketing training has proven effective in driving the transformation of traditional businesses to modern, technology-based management.

Marshall Sava Laksa Muhammad Wibisono; Ade Irma Suryani Lating

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The digital era requires companies to adapt to modern, efficient, and accurate taxation systems. This study aims to analyze the implementation of an integrated system to optimize tax administration processes in a port service company in Indonesia. The focus of this research is to examine how the integration of systems such as SAP, Coretax, Microsoft Excel, and digital banking platforms is utilized to manage Income Tax Article 23 (PPh 23), Value Added Tax (VAT), and the tax reimbursement process. This study employs a qualitative approach with a descriptive case study design, conducted through participatory observation, document analysis, and informal interviews with employees directly involved in tax administration. The results indicate that the integrated system positively impacts the efficiency, consistency, and reliability of tax administration processes. It helps streamline workflows and accelerate tax reporting, particularly in managing PPh 23 and VAT. However, weaknesses remain in the manual data recap stage using Microsoft Excel, which is prone to human error due to the absence of automatic validation mechanisms. Therefore, this study recommends developing a standardized Excel template equipped with automatic validation features and providing training for staff to enhance data accuracy and administrative effectiveness. These findings are expected to serve as a practical reference for other companies in implementing an integrated taxation system that is optimal and sustainable, as well as encouraging increased efficiency and compliance with tax administration in the corporate environment.

Tabina Aulia Catur Aryanto; Diah Hari Suryaningrum

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

The purpose of this study is to evaluate the preparation of foundation financial statements by KJA XYZ using automatic Microsoft Excel and assess its compliance with ISAK 335. This research employs a qualitative descriptive approach, utilizing observation, interviews, and documentation as data collection techniques. The analysis was carried out descriptively, by presenting the results of data management in narrative form. The results of the study indicate that the preparation of foundation financial statements by KJA XYZ using Microsoft Excel is in accordance with ISAK 335, which includes financial position statements, comprehensive income statements, net asset change statements, cash flow statements, and notes to the financial statements. The use of Microsoft Excel has been proven to simplify and increase the accuracy of recording.

Rozak, Mochamad Akbar; Sulistyowati, Erna

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

This research aims to analyze the implementation of the Accurate accounting system in the cash transaction recording process at PT XYZ, a cement distributor company focused in eastern Indonesia, particularly in East Nusa Tenggara. Along with business growth, the company transitioned from manual recording using Microsoft Excel to a computerized system to enhance efficiency and accuracy. This study employs a descriptive qualitative method with data collection techniques through interviews, observations, and documentation. The analysis focuses on comparing processes before and after the use of Accurate, its contribution to efficiency, and the challenges faced during implementation. The research results show that the Accurate system significantly improves efficiency by automating journal processes, minimizing human error, and presenting financial data in real-time and structured formats. However, challenges related to discipline in timely transaction input were found, causing discrepancies between system balances and bank statements. The solution to these challenges is to improve the finance team's discipline in performing daily data input.

Rachman, Daud Sofyan; Sulisyowati, Erna

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the effect of using multi-platform accounting on the timeliness and accuracy of financial reporting at PT XYZ, a service company engaged in the distribution of cement. In carrying out its operations, this company uses three different types of accounting applications in the financial recording process, namely Microsoft Excel, Accurate and Semenku. This study uses a descriptive qualitative research method and data collection through observation. The results of the study indicate that the use of multiple platforms simultaneously can cause data inconsistencies and slow down the financial reporting process, but on the other hand it also provides flexibility in recording transactions. Therefore, system integration or evaluation of platform use is needed to improve the efficiency and accuracy of financial reporting.

Aldy Febrian; Yuni Kasmawati

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the role of work motivation in mediating the influence of work environment and job satisfaction on employee performance of pt nusantara electric. The research method used is descriptive quantitative using a questionnaire. The data analysis technique used in this research is Path Analysis with the Structural Equation Modeling-Partial Least Square approach. Sampling in this study using saturated sampling technique, with a sample size of 58 employees. Data were collected through a questionnaire with a Likert scale which was processed using Microsoft Excel 2016 software and SmartPLS version 4.1.1.2. The results of this study indicate that work environment variables have no significant effect on employee performance. Job satisfaction variables have a positive and significant effect on employee performance. Work environment variables and job satisfaction have a positive and significant effect on work motivation. Work motivation variables have a positive and significant effect on employee performance. Work motivation variables are not able to mediate the effect of work environment on employee performance. Work motivation variables are able to mediate the effect of job satisfaction on employee performance.

Syiffa Azzahra; Elizabeth Elizabeth

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The large number of fashion brands in Indonesia opens up opportunities for competition to create purchasing decisions. In the competitive world of fashion clothing, product quality and differentiation are the main keys in influencing consumer purchasing decisions. Kalula.Outfit must face pressure from GBS_Clothes and Maryam Outlet which offer more exclusive and innovative designs. This study aims to determine the Promotion, Location, and Service Quality Partially and Simultaneously on Purchasing Decisions of Kalula.Outfit consumers in West Jakarta. This type of research is quantitative. The technique for determining the population uses non-probability sampling. The population in this study is not known with certainty. Sampling uses the lemeshow formula. The sample used in this study was 97 respondents, with the accidental sampling questionnaire distribution method. In this study, the data were analyzed using the SPSS version 25 program and Microsoft Excel 2019. The results show that Promotion, Location, and Service Quality partially and simultaneously influence purchasing decisions.

Defri Thalia Audini; Melan Sinaga

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to determine the effect of financial stability, external pressure, and auditor change on financial statement fraud in companies in the Apparel & Luxury Subsector, 2020-2024. The sample in this study was 14 companies in the Apparel & Luxury Subsector, covering the period 2020-2024. Data were obtained from company financial reports and then processed using Microsoft Excel 2018 and SPSS version 25. The research method used was multiple linear regression. The results of this study indicate that financial stability significantly influences financial statement fraud, external pressure significantly influences financial statement fraud, and auditor change significantly influences financial statement fraud.