Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Journal Title : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Initials : Anggaran Frequency : Maret, Juni, September, dan Desember Print ISSN : 3031-3392 Online ISSN : 3031-3384 Editor in Chief : Panca Wahyuningsih, S.E, M.Si DOI: 10.61132 Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi with e-ISSN : 3031-3384, p-ISSN : 3031-3392 is a journal devoted to the publication of scientific articles issued by the Indonesian Economic and Accounting Research Association. This journal is published 4 times a year, namely in the month Maret, Juni , September dan Desember. The mission of the Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi is to disseminate, develop and facilitate the results of research on Economics and Accounting, as a medium for lecturers, teachers, researchers and practitioners in the field of Economics and Management from all over Indonesia, in conducting exchanges information about the results of the latest research that has been done. Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia, in collaboration with universities and supported by the Asosiasi Pengelola Jurnal Indonesia. Indexed by: Journal Sponsors and Partners :
Asosiasi Riset Ekonomi dan Akuntansi Indonesia
Integration of Accounting and Financial Management Systems in Enhancing the Efficiency of Investment Decisions
The efficiency of investment decisions is one of the core axes in the success of organizations and the sustainability of their business, especially in light of the dynamic and complex business environment. In this context, the integrated role of both accounting and financial management systems is highlighted, as the harmony between them is a key pillar in providing accurate, real-time, and analytical data that supports the investment decision maker and reduces the degree of uncertainty and risks associated with investments. This research aims to analyze the impact of the integration between accounting systems and financial management on the quality and efficiency of investment decisions within institutions, with a focus on the nature of the causal relationship between the two variables. A conceptual model has been built that illustrates the interaction between the financial information generated by the accounting system and the analytical tools provided by the financial department, which contributes to raising the efficiency of strategic decisions related to investment. To achieve the objectives of the study, a descriptive-analytical approach supported by a standard analysis using a simple linear regression model was adopted on field data extracted from an intentional sample of financial officials in the banking and investment sector. The results showed that there is a statistically significant positive effect of the integration of accounting and financial management systems in enhancing the efficiency of investment decisions, as the model showed that integration contributes more than 50% to the explanation of changes in the quality of investment decisions. The study reached a number of important findings, the most prominent of which is that the lack of integration or poor coordination between accounting and financial management leads to delays in decisions or making them based on incomplete or contradictory information. Effective integration enables organizations to allocate resources more efficiently and evaluate investment alternatives in a thoughtful manner. The study concluded with a set of recommendations, most notably the need to develop the digital infrastructure of accounting and financial systems, adopt a unified system for data exchange, enhance the culture of teamwork between accounting and financial management units, in addition to activating the use of predictive financial analysis techniques to raise the level of accuracy in investment decisions.
Copyright (c) 2025 Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Dynamic Impact of Economic Growth on Human Development Indicators in Iraq (2004-2023)
This paper examines the dynamic relationship between the change in economic growth and the indicators of sustainable human development in Iraq between 2004 and 2023. The paper provides an example of what can happen when there is overdependence on oil and a lack of investment in the key areas of the economy, such as education and healthcare, which lead to negative outcomes in the human development indicators in Iraq. The paper uses highly sophisticated analytical and econometric tools to examine the relationship between GDP growth, per capita income, government spending, oil exports, and inflation and their effects on human development in Iraq. The findings show that there is a positive but weak relationship between economic growth and indicators of human development in Iraq. This underscores the need that appropriate policy recommendations be made aimed at diversifying the Iraqi economy and also investing more in human capital to facilitate sustainable economic growth and improvement in the quality of life of the Iraqi people.
Analisis Perbandingan Penerapan PSAK 238 dan PSAK 236 dalam Laporan Keuangan Perusahaan Manufaktur di Indonesia
This study aims to conduct a comparative analysis of the implementation of PSAK 238 (Intangible Assets) and PSAK 236 (Impairment of Assets) within Indonesian manufacturing companies. Using a quantitative descriptive design, the research draws on annual reports of 50 selected manufacturing entities listed on the Indonesia Stock Exchange for the fiscal year 2023. Key variables include recognition, measurement, amortisation (for PSAK 238) and impairment indicators, recoverable amount, reversal-conditions (for PSAK 236). Findings indicate that although majority of firms comply with recognition criteria under PSAK 238, significant discrepancies persist in the disclosure of measurement model usage and the reversal of impairment losses per PSAK 236. The implications highlight the need for enhanced audit procedures and training for preparers of financial statements to ensure robust, transparent reporting. The study contributes theoretically by bridging standard-setting literature and empirically by offering insight into Indonesian practice. Implications for regulators and practitioners are discussed.
Analisis Tren dan Fluktuasi Harga Komoditas Kentang di Kabupaten Muara Enim Provinsi Sumatera Selatan
The price of horticultural commodities such as potatoes is highly vulnerable to market fluctuations influenced by factors such as harvest season, distribution, and consumer demand. This study aims to analyze the trend and fluctuation of potato prices in Muara Enim Regency over the past five years, from 2019 to 2023. A descriptive quantitative approach was employed, utilizing secondary data consisting of monthly potato prices in Indonesian rupiah per 100 kilograms. The data were analyzed using average annual prices and the coefficient of variation (CV) to measure the price stability each year. The results indicate significant changes in potato prices across the years. The highest average price occurred in 2021, reaching Rp 879,167 per 100 kg, while the lowest was recorded in 2019 at Rp 760,417. The CV analysis revealed that 2023 was the most volatile year with a CV of 14.75%, indicating a high level of market instability. In contrast, 2022 had the lowest CV at 3.00%, indicating relatively stable prices throughout the year
Pengaruh Hubungan Istimewa, Transfer Pricing, ETR pada Nilai Perusahaan dengan CSR sebagai Variabel Moderasi pada Sektor Property dan Real Estate
Corporate value plays a crucial role in evaluating the success and sustainability of a business entity, influenced by various internal factors such as special connections, transfer pricing practices, and the effective tax rate (ETR). This study aims to examine the impact of these variables on the value of companies in the property and real estate sector on the Indonesia Stock Exchange, and to examine the role of corporate social responsibility (CSR) as a moderating variable. The study's findings reveal that special relationships and less transparent transfer pricing practices generally decrease company value, while efficiency in ETR can increase it. CSR acts as a moderating factor, strengthening the positive relationship between internal variables and company value while reducing the negative risks of unethical practices. This study recommends the implementation of more solid governance and transparency in business activities to increase competitiveness and company value in the Indonesian property and real estate industry.
Implementasi Sistem Coretax dalam Pembuatan e-Bupot dan Pelaporan Surat Pemberitahuan (SPT) Masa PPh 21 Pada PT RSA
This study examines the implementation of the Coretax system in preparing electronic withholding tax slips (e-Bupot) and submitting Monthly Income Tax Article 21 (PPh 21) Returns at PT RSA. Coretax, launched by the Directorate General of Taxes (DGT) and officially implemented on January 1, 2025, is part of the government’s effort to modernize tax administration and improve taxpayer compliance. The research uses a qualitative descriptive method with a case study approach. Data were obtained through interviews with personnel responsible for PPh 21 administration, direct observation of e-Bupot preparation and monthly tax return filing through Coretax, and documentation review of tax reports and withholding slips. The analysis compares PT RSA’s practices with applicable tax regulations and identifies technical challenges during system use. The results show that PT RSA has complied with prevailing regulations, including the application of the Average Effective Rate (TER) and the utilization of Coretax for tax administration. However, technical constraints remain, particularly unstable internet connections and slow Coretax server performance during peak reporting periods, leading to data entry delays and upload failures. Therefore, improvements in system stability and performance are needed to support timely reporting and optimal tax compliance.
Perbandingan Strategi Pengembangan Usaha Kecil dalam Meningkatkan Pendapatan Pedagang di Pasar Tradisional Sekitar Medan Kota
This study aims to analyze the comparison of small business development strategies in improving the income of traders in traditional markets around Medan City. The research employed a qualitative descriptive approach using interviews, observations, and documentation involving three traders of fruit, vegetables, and tomatoes. The results show that each trader applies different strategies depending on the characteristics of their commodities and business capacity. Fruit and tomato traders tend to implement quality sorting, price adjustments, and trust-building through honest customer service. Meanwhile, the vegetable trader relies more on traditional approaches such as giving bonuses to customers. Market facilities significantly influence the effectiveness of business strategies, where traders with proper stalls are better able to maintain income stability compared to those using temporary tents in muddy and uncomfortable areas. Seasonal factors also strongly affect income fluctuation as they determine the quality and supply of commodities. This study concludes that small business development strategies in traditional markets are shaped not only by traders’ managerial abilities but also by market infrastructure conditions and external environmental factors. It is recommended that market managers improve market facilities to support the sustainability of small traders’ businesses.
Analisis Struktur Kinerja dan Kluster Unggulan di Wilayah Kabupaten dan Kota
The development of small and medium enterprises (SMEs) and household industries is often regarded as the economic foundation of a region. However, much of the existing research in Indonesia remains focused on quantitative descriptive analysis, while providing limited attention to spatial dynamics and interregional disparities. This study aims to critically evaluate the spatial distribution patterns of SMEs and household industries at the regency and city levels, with particular emphasis on clustering tendencies, unequal distribution, and their relationships with regional characteristics. A spatial analysis approach is employed to identify spatial autocorrelation and industrial clustering patterns, which is complemented by a structural analysis of infrastructure availability, market accessibility, and regional institutional capacity. The findings indicate that the distribution of SMEs and household industries is not geographically random, but rather forms clusters that are predominantly concentrated in areas with higher levels of accessibility and economic activity. This condition reflects spatial inequality that may exacerbate development disparities between regencies and cities. Furthermore, the results reveal that uniform industrial development policies are insufficient to accommodate the diverse spatial characteristics across regions. Therefore, this study underscores the importance of formulating spatially informed and context-sensitive policies for the development of SMEs and household industries in order to promote more balanced and sustainable regional industrial development.
Analisis Kinerja UMKM Pabrik Tahu Macanan Menggunakan Balanced Scorecard
The rapid advancement of information technology has encouraged business actors to adopt digital transformation; this situation is also experienced by Pabrik Tahu Macanan, a small scale tofu factory in Magelang that still relies on manual systems in operation. This study aims to analyze the implementation of management information systems in supporting digital transformation and risk management at Pabrik Tahu Macanan; a descriptive qualitative approach was applied, using interviews, observations, and documentation as date collection methods. The findings reveal that digital information systems have the potential to improve efficiency, recording accuracy, and internal control; however, their implementation remains limited due to human resource constraints and low adaptability to new technologies. The research also found that simple risk management practices such as regular machine maintenance and manual bookkeeping remain effective in maintaining business stability. The implication of this study indicates that a gradual implementation of digital based information systems, supported by training and supervision, can serve as a strategic step to enhance competitiveness, operational efficiency, and sustainability for traditional SMEs like Pabrik Tahu Macanan.
Pengaruh Gaji, Insentif dan Tunjangan terhadap Kinerja Karyawan di Pabrik Roti King Internasional
Knowing about how the influence given by salary, incentives, and benefits on employee performance at the International King Bread Factory is the purpose of this study. The sample consisted of 47 respondents with a saturated sample method with the provision that the employees receive salary, incentives, and also benefits using multiple linear regression analysis. Based on the results of the study, it shows that the first hypothesis stating that Salary (X1) has a partial significant effect on employee performance is not proven and not true, this can be seen at a significant level of 0.723 which is above the tolerance value of 5% or 0.723> 0.05. The second hypothesis stating that Incentives (X2) have a partial significant effect on employee performance is proven and true, this can be seen at a significant level of 0.048 which is below the tolerance value of 5% or 0.048 <0.05. The third hypothesis stating that Allowance (X3) has a partial significant effect on employee performance is proven and true, this can be seen at a significant level of 0.000 which is below the tolerance value of 5% or 0.000 <0.05. Meanwhile, the fourth hypothesis stating that Salary (X1), Incentive (X2), and Allowance (X3) simultaneously have a significant effect on employee performance (Y) is also proven and true, this can be seen at a significant level of 0.001 which is below the tolerance value of 5% or 0.001 <0.05.
Analisis Faktor-Faktor Penentu Pertumbuhan UMKM di Indonesia
This study aims to analyze the factors determining the growth of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through a literature review approach. MSMEs make a significant contribution to the national economy, but their growth still faces various structural barriers. Based on the results of the literature review, it was found that access to capital, human resource quality, managerial capacity, innovation, digitalization, marketing strategies, and government policies are the main factors influencing MSME growth. Limited capital and low financial literacy are dominant obstacles that hinder business expansion. Furthermore, weak managerial capacity and digital competency prevent many MSMEs from optimally exploiting market opportunities. Innovation and the use of digital technology have been proven to increase efficiency and marketing reach, but the adoption rate remains low. External factors such as government regulations, simplified licensing, and support from empowerment programs also play a significant role in creating a conducive business climate. This study emphasizes that MSME development requires a comprehensive approach that integrates internal aspects of business actors and structural government support. The research results are expected to serve as a reference for academics, policymakers, and MSME actors in formulating more effective development strategies.
Pengaruh Tingkat Pengangguran terhadap Pertumbuhan Ekonomi di Provinsi Kepulauan Riau Tahun 2024
This study aims to analyze the effect of the unemployment rate on economic growth in Riau Islands Province in 2024 using a descriptive–quantitative approach based on official data published by Statistics Indonesia (BPS). The analysis was conducted through year-on-year and quarter-to-quarter measurements of Gross Regional Domestic Product (GRDP), as well as the dynamics of the Open Unemployment Rate (OUR) throughout the year. The findings show that the average economic growth of the province in 2024 reached 5.02 percent, while the unemployment rate decreased from 6.94 percent in February to 6.39 percent in August. Pearson correlation analysis resulted in r = –0.98 (p < 0.05), indicating a very strong negative relationship between unemployment and GRDP growth. Meanwhile, the simple linear regression model produced the equation Ŷ = 5.45 – 0.22X with an R² of 0.96, implying that 96 percent of the variation in economic growth can be explained by changes in the unemployment rate. These findings are consistent with Okun’s Law, suggesting that increased industrial and trade activities in the province contribute to reducing unemployment. The study concludes that strengthening sectoral job creation, improving labor productivity, and enhancing labor market monitoring are crucial to support inclusive and sustainable economic growth in the Riau Islands Province.
The Nexus of Digitalization and Innovation in Business Processes: A Bibliometric Analysis and Identification of Research Gaps
The rapid development of digitalization and innovation has become a key driver in improving business processes and the competitiveness of organizations worldwide. This study is the first comprehensive bibliometric analysis examining the relationship between digitalization and innovation in business processes, to map the intellectual structure of this field, track the development of its themes, and identify remaining research gaps. This analysis, which utilizes data from Scopus processed using VOSviewer and Biblioshiny software, covers publications from 2010 to 2024 and employs co-occurrence, co-authorship, and thematic evolution techniques. The results show a rapid growth in publications since 2016, peaking at over 110 publications in 2024. Eight key thematic clusters stand out: Industry 4.0, artificial intelligence, robotic process automation, blockchain, drivers, and agile business process management. Despite the field's maturity, it still suffers from high fragmentation, strong geographic concentration, and a reliance on cross-sectoral research designs. As a result, longitudinal insights remain limited, and digital transformation failure rates remain high, reaching up to 70%. This research presents the first quantitative and visual roadmap of global knowledge flows in this domain and underscores the need for longitudinal, geographically inclusive, and people-centric research to move beyond single-point understandings to a sustainable, context-sensitive framework that enhances both the theoretical depth and practical success of digital-based business process innovation
Strategi Industrialisasi dan Keterkaitannya dengan Sektor Ekonomi Lain dalam Pembangunan
Industrialization is an economic development process characterized by the growth of the industrial sector as a key driver of economic progress in Indonesia. Beyond its role in creating added value and enhancing national competitiveness, industrialization is closely interconnected with other strategic sectors, including agriculture, services, infrastructure, and employment. Strong linkages between industry and these sectors are essential to ensure that economic growth is inclusive and sustainable. This study aims to analyze industrialization strategies that integrate and strengthen relationships with other sectors in the development process. The research employs a literature review method using a qualitative descriptive approach. The data are derived from secondary sources, including scientific journals, research articles, policy reports, and official publications relevant to industrial and sectoral development. The findings indicate that industrialization strategies aligned with agriculture can increase productivity and value-added processing, while linkages with the service sector and infrastructure development can improve efficiency, distribution networks, and market access. Furthermore, integrated industrialization contributes significantly to employment creation and regional development, reducing economic disparities between areas. Therefore, the formulation of an industrialization strategy that is well-coordinated with other sectors is crucial to achieving balanced economic growth, strengthening structural transformation, and supporting sustainable development in Indonesia.
Pengaruh Investasi, Tenaga Kerja, dan Pengangguran terhadap Pertumbuhan Ekonomi di Provinsi Aceh
This study aims to examine the influence of investment, labor, and unemployment rates on economic growth in Aceh Province. Economic growth is one of the main indicators in assessing the success of a region's development, so it is important to understand the factors that can influence it. The data used in this study are secondary data in the form of annual data for the period 2009–2023 obtained from the Central Statistics Agency (BPS) of Aceh Province and several related institutions. Data analysis was conducted using the multiple linear regression method with a time series approach. The results of the analysis show that the investment variable has a positive and significant influence on economic growth in Aceh Province, indicating that increased investment can encourage increased regional economic output. The labor variable also has a positive influence on economic growth, although its significance is lower compared to investment. Meanwhile, the unemployment variable has a negative and significant influence on economic growth, which means that increasing unemployment rates can suppress the rate of economic growth in Aceh Province.
Penerapan Akuntansi Manajemen dalam Digital Business Era
Advances in digital technology have led to significant transformations in management accounting practices, particularly with the use of cloud accounting, big data analytics, artificial intelligence (AI), and digital-based management accounting information systems. These changes have resulted in a shift in the function of management accounting from merely a documentation tool to a strategic decision support system that provides information quickly, accurately, and in real time. This study aims to analyze the implementation of management accounting in the digital business era, identify the obstacles faced by organizations in the digitization process, and explain the opportunities that can be utilized to improve the efficiency of financial management systems. The research method applies a qualitative approach by conducting a literature study that reviews a number of journals, books, and scientific documents related to the topic. The research findings indicate that digitization has a positive impact on operational efficiency, clarity of information, and the quality of managerial decision-making. However, organizations still encounter various challenges, such as low human resource technological capabilities, complexity in system integration, and increased threats to data security. This study concludes that the implementation of digital management accounting is a strategic necessity for companies in the modern business era, requiring technological readiness, increased human resource capacity, and internal policies that support a complete digital transformation process.
Analisis Struktur Industri dan Daya Saing dalam Industrialisasi Indonesia
The principle of comparative advantage explains that every country or society, like individuals, can gain benefits from their trade activities by exporting goods or services in which they have a major comparative advantage and importing goods or services in which they do not. Based on the law of comparative advantage, even though a country may be less efficient (having an absolute disadvantage) compared to other countries in the production process, the structure of industrial performance can be seen through the analysis of industrial sector behavior analyzed through various strategies such as Price, Product, and promotion. The theory of comparative advantage related to the exchange of goods is relevant as long as the traded goods are still useful. In other words, Performance is defined as the result of activities influenced by the structure and behavior within the industrial sector, where these results are often measured by the size of a company's market share or profitability in an industry. In more detail, performance can also be reflected in the form of efficiency, development (including market expansion), job creation, employee welfare, and a sense of group pride.
Strategi Orientasi pada Industri Manufaktur di Tingkat Kabupaten dan Kota
The production sector at both the district and city levels is crucial for fostering structural change and boosting economic growth in specific areas. Still, many regions struggle with issues such as linking supply chains, readiness for technology, quality of labor, and efficient policies. This research intends to examine the strategies of the manufacturing sector at the district and city levels to enhance regional competitiveness and promote sustainable economic growth. The study utilizes a descriptive qualitative method based on a review of literature from academic journals, policy papers, and official statistics related to manufacturing progress. Results reveal that several important factors strongly affect regional manufacturing growth. These include the connection of local supply chains, industry strategies focused on the market, the implementation of digital and smart manufacturing methods, innovation encouraged by educational institutions and organizations, and the influence of local governments in developing an effective industrial policy atmosphere. Furthermore, creating designated industrial areas and managing operations efficiently significantly helps attract investments and boost the manufacturing output of regions. The research concludes that a cohesive and tailored manufacturing strategy for each region is vital for improving local productivity, generating jobs, and enhancing economic stability at both district and city scales.
Pengaruh Utang Usaha, Profitabilitas, dan Other Comprehensive Income Terhadap Audit Fee pada Industri Fast Moving Consumer Goods di Bidang F&B
This study aims to examine the effect of accounts payable, profitability, and Other Comprehensive Income (OCI) on audit fees in FMCG Food & Beverage companies listed on the Indonesia Stock Exchange for 2020–2024. A quantitative method using multiple linear regression was applied, supported by classical assumption tests including normality, multicollinearity, and heteroscedasticity tests which indicated that the model is statistically valid. The regression results show that accounts payable significantly affects audit fees (sig 0.002), while profitability (sig 0.286) and OCI (sig 0.064) have no significant partial effect. Simultaneously, all variables significantly influence audit feeswith an F-test value of 0.000. The coefficient of determination (R²) of 0.576 indicates that 57.6% of audit fee variation is explained by the independent variables. These findings highlight that company risk, reflected in higher accounts payable, is the primary determinant of audit fees in the FMCG sector.
Analisis Komprehensif Variabel Penelitian Sistem Informasi Akuntansi (2015-2025)
This study presents a meta-analysis of open-access accounting information systems (AIS) literature in Indonesia during the digital transition period of 2015-2025. The primary objective is to identify and map the taxonomy of Independent Variables (X) and Dependent Variables (Y) predominantly used in academic and practical research. Through a systematic review of 15 key accredited articles with Digital Object Identifiers (DOI), this research finds that AIS success determinants (Variable X) have evolved from purely technical factors to integrative clusters encompassing Human Capital (competence, training), Organizational (culture, management commitment), and Technological (infrastructure, internal control) aspects. Meanwhile, Dependent Variables (Y) have shifted from mere technical user satisfaction to strategic impacts such as financial report quality, operational efficiency, and MSME business performance. These findings indicate that AIS research in Indonesia is heavily influenced by public sector regulatory contexts and cloud technology adoption in the MSME sector. This report serves as a reference framework for future researchers to explore emerging variables such as artificial intelligence and cybersecurity behavior within the accounting ecosystem.
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Krisis Epistemologis Audit Modern: Tinjauan Sistematis Teori Kecurangan, Disrupsi Teknologi, dan Kegagalan Struktural
The interval between 2018 and 2025 represents a defining epoch in financial assurance, characterized by a systemic collision between traditional audit methodologies and the exponential sophistication of fraudulent actors. This research employs a comprehensive library research methodology, utilizing Systematic Literature Review (SLR) to evaluate the evolving landscape of audit and fraud. The study traces the theoretical migration from Cressey’s Fraud Triangle to multidimensional frameworks like the Fraud Pentagon, which emphasizes the roles of arrogance and competence. Through a forensic examination of catastrophic audit failures including Wirecard, FTX, and the emerging risks of crypto-assets, the research identifies recurring patterns of auditor failure in assessing operational risks and internal controls. Furthermore, the report analyzes the dual-edged impact of Artificial Intelligence (AI); while machine learning algorithms offer enhanced detection capabilities, the rise of Generative AI (GenAI) and deepfake technology has empowered perpetrators to execute sophisticated "synthetic reality" frauds. The study critically evaluates regulatory responses, particularly the revision of International Standard on Auditing (ISA) 240, which mandates a more proactive "fraud lens." The findings suggest that the auditing profession faces an existential crisis of relevance, necessitating a fundamental shift toward a forensic mindset supported by advanced technological integration.
Peran Global Minimum Tax dalam Mengatasi Penghindaran Pajak Perusahaan Multinasional di Indonesia
This paper discusses the role of the global minimum tax in addressing tax avoidance by multinational corporations in Indonesia. This policy is the result of an agreement between the OECD/G20 (Organization for Economic Co-operation and Development) in the Base Erosion and Profit Shifting (BEPS) 2.0 project, which aims to reduce global tax avoidance practices by multinational corporations (MNEs). With a minimum rate of 15%, the GMT is expected to create fiscal justice and strengthen the tax base in developing countries like Indonesia. This research uses a qualitative approach based on a review of literature from the OECD, IMF, and academic journals. The analysis shows that the implementation of the GMT has positive potential in increasing state revenues, but also poses administrative challenges and the risk of reducing investment competitiveness. The Indonesian government needs to adjust tax regulations and strengthen fiscal administration capacity to optimize the benefits of this policy. This study also confirms the importance of international cooperation in the successful implementation of the GMT and reducing the potential for tax avoidance by multinational corporations. Furthermore, regular monitoring and evaluation are needed to assess the impact of this policy on the Indonesian economy and to ensure that the implementation of the GMT does not hinder economic growth and investment in strategic sectors.
Analisis Sistem Akuntansi Pembelian Bahan Pembantu pada PT Central Sandang Jayatama Bandung
This study aims to analyze the goods purchasing accounting system at PT Central Sandang Jayatama. A qualitative approach was employed, with data collected through interviews, observations, and documentation. Data analysis included descriptive analysis of the purchasing accounting system and comparison between the company’s implementation and the elements of a purchasing accounting system, including related functions, procedures, documents, and accounting records. Conclusions and recommendations were drawn based on the analysis. The results indicate that the purchasing accounting system related to auxiliary materials availability supports smooth production processes and provides a significant contribution to management in managing auxiliary materials. However, several elements were not fully aligned with the principles of purchasing accounting systems, as reflected in an unclear organizational structure and overlapping duties between the purchasing and receiving functions. Therefore, it is recommended to strengthen the internal control system in auxiliary material purchasing and redesign the organizational structure to separate purchasing and receiving functions. Improvements in this system are expected to enhance product quality, production efficiency, and company profitability. This study contributes