Journal of Economics, Accounting, Tax, and Management (JECATAMA)
type: channel
description: Journal of Economics, Accounting, Tax, and Management (JECATAMA) Jurnal Ilmiah Berkala yang diterbitkan oleh Unit Penelitian dan Pengabdian kepada Masyarakat Politeknik TEDC.
publisher: Unit Penelitian dan Pengabdian kepada Masyarakat Politeknik TEDC Bandung Jl. Pesantren Km 2 Cibabat Cimahi Utara, Cimahi 40513 Jawa Barat, Indonesia
language: en
publication name: Journal of Economics, Accounting, Tax, and Management (JECATAMA)
issn: 2962-1712
items: https://ejournal.poltektedc.ac.id/jecatama/article/view/1569
items: SISTEM MANAJEMEN DISTRIBUSI SUPLAI USAHA KECIL MENENGAH BERBASIS WEB MENGGUNAKAN FRAMEWORK LARAVEL
items: SISTEM INFORMASI MANAJEMEN KAS PADA KONVEKSI PUSTI BUSANA BERBASIS DESKTOP
items: SISTEM INFORMASI PEMBELIAN DAN PENJUALAN PADA UMKM YOGHURT MYOO
items: PERANCANGAN DAN IMPLEMENTASI SISTEM INFORMASI PENERIMAAN DAN PENGELUARAN KAS BERBASIS DESKTOP PADA BENGKEL SUKASARI MOTOR
items: TINJAUAN ATAS RASIO KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PADA PT MATAHARI DEPARTEMENT STORE TBK
items: INOVASI PELAPORAN KEUANGAN BERBASIS KEBERLANJUTAN SEBAGAI STRATEGI NILAI JANGKA PANJANG
items: PENGARUH GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP KINERJA KEUANGAN
items: TINJAUAN ATAS KINERJA KEUANGAN MENGGUNAKAN RASIO KEUANGAN PADA PT UNILEVER INDONESIA TBK (PERIODE 2018-2022)
items: TINJAUAN ATAS PENGUKURAN NILAI PERUSAHAAN DENGAN METODE TOBIN’S Q TAHUN 2018-2021 PADA PT KIMIA FARMA TBK
items: PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERN TERHADAP KEPUASAN KARYAWAN DALAM PROSES PENGGAJIAN DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MEDIASI
items: PENERAPAN ACTIVITY BASED MANAGEMENT (ABM) UNTUK MENINGKATKAN EFISIENSI BIAYA PADA TWO-M DIGITAL PRINTING
items: DESAIN SISTEM INFORMASI AKUNTANSI SEBAGAI UPAYA PENINGKATAN KUALITAS PENCATATAN KEUANGAN PADA UMKM PABRIK PERMEN LOLIPOP BAROKAH
items: DIGITALISASI KONVERSI PENILAIAN ANGKA KREDIT (PAK) PEGAWAI MENGGUNAKAN METODE AGILE DEVELOPMENT DI POLITEKNIK NEGERI SRIWIJAYA
items: PENETAPAN STRATEGI BERSAING BERDASARKAN ANALISIS SWOT DAN MATRIKS STRATEGI PADA UD KUDA TERBANG
items: IMPLEMENTASI ACTIVITY BASED MANAGEMENT (ABM) UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA BENGKEL LAS KARYA INDAH 2 DI KABUPATEN MALANG
items: SISTEM INFORMASI PENGGAJIAN PADA CV AL-FATTAH PLAFON INDRAMAYU BERBASIS DESKTOP
items: SISTEM INFORMASI PENERIMAAN DAN PENGELUARAN KAS PADA AGUNG JAYA BERBASIS DESKTOP
items: SISTEM INFORMASI PENGUPAHAN PADA KONVEKSI HANGAR MERCH ARMY BERBASIS DESKTOP
items: INFORMATION SYSTEM OF CASH RECEIPTS AND CASH PAYMENT USING VBA MICROSOFT EXCEL AT FLAMBOYAN
items: PAYROLL INFORMATION SYSTEM EXCEL BASED AT XYZ STORE
items: PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 PADA BPSDM PROPINSI JAWA BARAT
items: TINJAUAN ATAS SISTEM INFORMASI PENGGAJIAN KARYAWAN PADA PT. KERTAS PADALARANG
items: SISTEM INFORMASI PENERIMAAN DAN PENGELUARAN KAS PADA PUTRA BUANA (BERBASIS VB)
items: PENGARUH ONLINE CUSTOMER REVIEW DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA E-COMMERCE LAZADA DI KOTA BANDUNG
items: PERANCANGAN DAN IMPLEMENTASI SISTEM INFORMASI PENERIMAAN DAN PENGELUARAN KAS BERBASIS WEB PADA DAYKLIN LAUNDRY
items: SISTEM INFORMASI PERSEDIAAN BERBASIS DESKTOP PADA BENGKEL ENGGAL PINTU
items: SISTEM INFORMASI PERSEDIAAN BARANG JADI PADA PT. SAP BERBASIS DESKTOP
items: SISTEM INFORMASI PENJUALAN DAN PEMBELIAN PADA TOKO BERKAH JAYA PUTRA (MENGGUNAKAN VB.NET)
items: SISTEM INFORMASI PENERIMAAN DAN PENGELUARAN KAS PADA PT. GANESA MITRA EDUTAMA BERBASIS DEKSTOP

https://ejournal.poltektedc.ac.id/jecatama/article/view/1569
type: item
title: ANALISIS KOMPARATIF EFISIENSI BEBAN PAJAK PENGHASILAN SEBELUM DAN SESUDAH IMPLEMENTASI UNDANG-UNDANG NO 7 TAHUN 2021 TENTANG HARMONISASI PERATURAN PERPAJAKAN PADA PT TELKOM INDONESIA TBK PERIODE 2020-2024
description: This study aims to analyze the impact of the implementation of the Law on Harmonization of Tax Regulations (UU HPP) on the efficiency of income tax burden at PT Telkom Indonesia Tbk. Secondary data used in this study uses financial statement data from 2020 to 2024. By calculating the Effective Tax Rate (ETR) ratio from the comparison of total tax burden and profit before tax, the results of the study show a downward trend in the tax burden in the post-UU HPP period (2023–2024) compared to the previous period (2020–2021). This finding indicates that the company's management has successfully adapted to the applicable tax regulations to achieve more optimal fiscal efficiency without neglecting tax compliance.
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creator: Siti Aisah
creator: Mochamad Fachru Komarudin
rights: Copyright (c) 2026 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2026-03-31
publication date: 2026-03-31
starting page: 82
ending page: 86
doi: 10.70428/jecatama.v5i1.1569

SISTEM MANAJEMEN DISTRIBUSI SUPLAI USAHA KECIL MENENGAH BERBASIS WEB MENGGUNAKAN FRAMEWORK LARAVEL
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description: Conventional inventory management poses a major challenge for Usaha Kecil Menengah (UKM), as it frequently leads to various operational obstacles including inaccurate stock data, difficulties in financial reporting, and insufficient transaction transparency for business owners. This study aims to design and implement a web-based system capable of managing supply distribution at UKM Bukit Berlian as a replacement for the existing ledger-based recording method. System development follows the Software Development Life Cycle (SDLC) methodology using the waterfall model. The system was developed using Laravel framework version 8.75 with MySQL as the database management system. System functionality was verified through Black Box Testing, confirming that all features operated in accordance with the defined specifications. User acceptance evaluation was subsequently conducted through User Acceptance Testing (UAT) involving 10 respondents, yielding an acceptance rate of 84.2%, which is classified as very good. The findings indicate that the implementation of this system successfully improved inventory administration efficiency, supported more data-driven decision-making processes, and enhanced reporting transparency for UMKM partners.
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creator: Ade Yuliana
creator: Mukhammad Ilham Ramdan Pratama
creator: Ari Sudrajat
rights: Copyright (c) 2026 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2026-03-31
publication date: 2026-03-31
starting page: 51
ending page: 58
doi: 10.70428/jecatama.v5i1.1560

SISTEM INFORMASI MANAJEMEN KAS PADA KONVEKSI PUSTI BUSANA BERBASIS DESKTOP
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description: Pusti Busana is a fashion business that previously managed cash receipts and payments manually, making it prone to recording errors and delayed financial reporting. This study aims to design and implement a desktop-based accounting information system for cash receipts and payments to support the company's operational activities. The system was developed using the Waterfall methodology, with data collected through observation, interviews, documentation, and literature review. System analysis was conducted using the PIECES framework, while process modeling employed Flowcharts and Data Flow Diagrams (DFD). The system was built using Visual Basic .NET as the programming language and MySQL as the database management system. Testing was carried out through Black Box Testing and User Acceptance Testing (UAT). Black Box Testing confirmed that all system functions performed as designed, while UAT yielded a score of 86%, indicating a very high level of user acceptance. The system produces cash receipt reports, cash expenditure reports, cash position reports, and cash transaction vouchers, enabling the owner to monitor the company's financial condition more efficiently and accurately.
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creator: Ari Sudrajat
creator: Imas Cahyati
creator: Candra Basroni Putra
rights: Copyright (c) 2026 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2026-03-30
publication date: 2026-03-30
starting page: 17
ending page: 28
doi: 10.70428/jecatama.v5i1.1553

SISTEM INFORMASI PEMBELIAN DAN PENJUALAN PADA UMKM YOGHURT MYOO
type: item
description: The study aims to analyze, design, implement, and test the purchasing and sales information system at Yoghurt Myoo MSMEs. The research method used is a qualitative descriptive method with data collection using observation, interviews, documentation, and literature studies. Waterfall is used to develope the system. The results of the study state that the information system application has fulfilled the functional needs according to the design made. The resulting information system can provide solutions to existing problems at Yoghurt Myoo MSMEs, namely the system can make recording easier and report generation more efficient. The programming language used is a Microsoft Excel Basic For Application-based system. Based on the results of the developer's test, it states that the purchasing and sales application created has run according to the design objectives and has met the expected criteria, while the test results from the user side show an average value of 77% which means it has very good criteria and is suitable for use by users.
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creator: Budi Upayarto
creator: Hildan Zaelani Yulianto
rights: Copyright (c) 2026 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2026-03-30
publication date: 2026-03-30
starting page: 9
ending page: 16
doi: 10.70428/jecatama.v5i1.1534

PERANCANGAN DAN IMPLEMENTASI SISTEM INFORMASI PENERIMAAN DAN PENGELUARAN KAS BERBASIS DESKTOP PADA BENGKEL SUKASARI MOTOR
type: item
description: The purpose of this study is to analyze, design, implement, and evaluate a cash receipts and disbursements information system at Sukasari Motor Workshop using Microsoft Visual Studio 2013 and MySQL as the database. This research employs a descriptive analytical method with a qualitative approach, utilizing data collection techniques such as observation, interviews, and literature review. The system development method applied in this study is the waterfall model, while system testing is conducted using the black-box testing method. The result of this study is the development of a cash receipts and disbursements information system. The system functions to process data related to cash inflows from motorcycle repair services, other cash receipts, and cash outflows for operational expenses. Furthermore, the system generates repair invoices and periodic cash reports. The implementation and testing results indicate that the system operates effectively and is aligned with the required input, process, and output activities.
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creator: T. P. O Riska Bokings
creator: Muhammad Rafli Alif
creator: Novita Lestari Anggreini
creator: Fifitri Ali
rights: Copyright (c) 2026 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2026-03-31
publication date: 2026-03-31
starting page: 29
ending page: 36
doi: 10.70428/jecatama.v5i1.1557

TINJAUAN ATAS RASIO KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PADA PT MATAHARI DEPARTEMENT STORE TBK
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description: This study aims to analyze the financial statements of PT Matahari Department Store Tbk. As a tool to measure the company's ability to pay its obligations, generate profits and solvency of the company, and whether the financial performance of PT Matahari Department Store Tbk is good or not. The research method used is descriptive analysis with a quantitative approach. And the data collection technique used is documentation and literature study in the form of secondary data such as Balance Sheet Reports and Profit/Loss Reports for the 2017-2021 period. The data analysis technique used is financial ratio analysis in the form of liquidity, solvency, activity, and profitability. The results of research using financial ratio analysis from 2017-2021 show that financial performance as measured by the liquidity ratio is said to be good despite fluctuations, with an average ratio of 233.6%. The solvency ratio is said to be quite good, with an average ratio of 632.2%. The activity ratio is said to be not good because the ratio it produces is still below the industry average, with an average ratio of 12.726 times. And the Profitability Ratio is said to be not good because it is below the industry average and has not been able to use capital efficiently, with an average ratio of 58%.
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creator: Avid Inang Rum
creator: Yuliana Arianti
rights: Copyright (c) 2026 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2026-03-30
publication date: 2026-03-30
starting page: 1
ending page: 8
doi: 10.70428/jecatama.v5i1.1538

INOVASI PELAPORAN KEUANGAN BERBASIS KEBERLANJUTAN SEBAGAI STRATEGI NILAI JANGKA PANJANG
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description: This study is driven by the growing demand for corporate transparency and accountability, which no longer focuses solely on financial performance but also encompasses environmental, social, and governance (ESG) dimensions as an integral part of sustainability principles. Within this framework, sustainability-based financial reporting has emerged as a strategic innovation with the potential to generate long-term value for all stakeholders. This study aims to examine the role and effectiveness of sustainability-based financial reporting in enhancing corporate value in a sustainable manner. The method employed is a qualitative approach with a descriptive-analytical design, utilizing literature reviews, document analysis, and an examination of sustainability reporting practices across various organizations. The findings indicate that the application of sustainability principles in financial reporting enhances investor confidence, strengthens corporate reputation, and supports more comprehensive decision-making processes. In addition, innovations in this reporting system encourage companies to be more adaptive to various long-term risks, including climate change and social developments. The discussion underscores that sustainability-based reporting serves not only as a medium for conveying information but also as a strategic tool for building competitive advantage. Thus, it can be concluded that the implementation of sustainability-based financial reporting is an appropriate and effective strategy for creating long-term corporate value, making it worthy of broader adoption by organizations across various sectors.
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creator: Retno Paryati
creator: Elvathna Syafwan
creator: Iis Rostiawati
rights: Copyright (c) 2026 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2026-03-31
publication date: 2026-03-31
starting page: 37
ending page: 46
doi: 10.70428/jecatama.v5i1.1558

PENGARUH GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP KINERJA KEUANGAN
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description: The significance of financial success as a crucial metric for making investment decisions. Financial success is anticipated to be impacted by sound corporate governance practices and earnings management. The purpose of this study is to investigate how primary consumer goods sector businesses' financial performance is affected by sound corporate governance and earnings management from 2018 to 2022. This study employs a quantitative approach, and the sample consists of all 118 core consumer goods businesses listed on the IDX between 2018 and 2022. Purposive sampling was the method employed, and throughout the course of the five-year study period, 19 firms were found, yielding 95 sample data. Multiple regression analysis with SPSS 26 software is the technique employed. The study's findings show that the Audit Committee, Board of Directors, and Board of Commissioners all significantly affect Financial Performance (ROA). Financial Performance (ROA) is not significantly impacted by earnings management. Financial Performance (ROA) is also significantly influenced by the Board of Directors, Board of Commissioners, Audit Committee, and Earnings Management.
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creator: Hana Hanifah
creator: Mochamad Fahru Komarudin
rights: Copyright (c) 2026 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2026-03-31
publication date: 2026-03-31
starting page: 65
ending page: 71
doi: 10.70428/jecatama.v5i1.1562

TINJAUAN ATAS KINERJA KEUANGAN MENGGUNAKAN RASIO KEUANGAN PADA PT UNILEVER INDONESIA TBK (PERIODE 2018-2022)
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description: The objective of this study is to assess the financial health of PT Unilever Indonesia Tbk during the 2018-2022 period by applying liquidity, solvency, and profitability ratio analyses. Employing a qualitative descriptive design, data were gathered through the documentation of annual financial statements sourced from the Indonesia Stock Exchange. The findings indicate that the company’s liquidity capacity remains sub-optimal as it falls below industry benchmarks. Furthermore, the reliance on external funding (debt) is significant, while profitability remains at a positive level despite the economic shocks caused by the Covid-19 pandemic. The primary recommendation of this research is the need for optimizing current assets and restructuring debt to ensure long-term stability.
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creator: Anugerah Halawa
creator: Mochamad Fahru Komarudin
rights: Copyright (c) 2026 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2026-03-31
publication date: 2026-03-31
starting page: 59
ending page: 64
doi: 10.70428/jecatama.v5i1.1564

TINJAUAN ATAS PENGUKURAN NILAI PERUSAHAAN DENGAN METODE TOBIN’S Q TAHUN 2018-2021 PADA PT KIMIA FARMA TBK
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description: PT Kimia Farma Tbk's firm value from 2018 to 2021 will be calculated by considering the company's asset management. The research strategy employed in this work is a quantitative descriptive approach. The Tobin's Q approach was employed for data analysis in this study. In 2018, the firm's value was Q>1, indicating that asset management was successful and the stock was overvalued, according to the results for PT Kimia Farma Tbk. On the other hand, the firm's valuation was Q1 in 2019, which indicates that the stock was overvalued and that asset management was successful. Among the years 2018–2021, the year with the highest firm value according to Tobin’s Q was 2018.
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creator: Candra Basroni Putra
creator: Mochamad Fahru Komarudin
rights: Copyright (c) 2026 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2026-03-31
publication date: 2026-03-31
starting page: 47
ending page: 50
doi: 10.70428/jecatama.v5i1.1559

PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERN TERHADAP KEPUASAN KARYAWAN DALAM PROSES PENGGAJIAN DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MEDIASI
type: item
description: The purpose of this study is to examine how Accounting Information Systems (AIS) and Internal Control Systems (ICS) impact employee satisfaction during the payroll process; at PT. Swabina Gatra, Human Resource Competence (HRC) is used as a mediating variable. Data collected from 55 workers were analyzed using SEM-PLS (SmartPLS 4). The results show that, although ICS does not have a significant effect on employee satisfaction directly, ICS also has a positive and significant effect on employee satisfaction and ICS. However, ICS also has a positive and significant effect on employee satisfaction and ICS, through the mediator role of ICS.
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creator: Nur Fadhilah
creator: Anwar Hariyono
rights: Copyright (c) 2026 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2026-03-31
publication date: 2026-03-31
starting page: 72
ending page: 81
doi: 10.70428/jecatama.v5i1.1565

PENERAPAN ACTIVITY BASED MANAGEMENT (ABM) UNTUK MENINGKATKAN EFISIENSI BIAYA PADA TWO-M DIGITAL PRINTING
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description: The purpose of this study is to determine the calculation of production Costing (ABC) method, and the Activity-Based Management (ABM) method. This study is applied research using a quantitative descriptive approach. The data sources used in this research consist of primary data, obtained through interviews, and secondary data, obtained through documentation. The results of the study indicate that the ABM method can identify and analyze value-added and non- value-added activities in the production process. In this study, Two-M Digital Printing calculated production costs using the ABM method amounting to IDR 960,902,707, while the ABC method resulted in a total of IDR 967,807,208, resulting in a cost difference of IDR 6,904,502. This difference indicates efficiency in the allocation of production costs. The difference arises due to the distinctions between the ABM and ABC methods in cost allocation, as the ABM method allows for the identification of non-value-added activities that lead to waste, thereby resulting in lower costs compared to the ABC method. The positive impact of this difference includes reduced cost waste, improved decision-making accuracy, and more effective resource allocation. The implementation of the ABM method provides a detailed understanding of production costs, helps identify value- added activities and waste, and enables more accurate improvements. Therefore, the ABM method can assist company management in making decisions to enhance operational efficiency and is useful for managing and controlling costs at Two-M Digital Printing.
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creator: Viola Berliana Putri
creator: Bakhrudin Bakhrudin
creator: Putri Ayu Berlianingtyas
rights: Copyright (c) 2025 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2025-10-31
publication date: 2025-10-31
starting page: 77
ending page: 84
doi: 10.70428/jecatama.v4i2.1341

DESAIN SISTEM INFORMASI AKUNTANSI SEBAGAI UPAYA PENINGKATAN KUALITAS PENCATATAN KEUANGAN PADA UMKM PABRIK PERMEN LOLIPOP BAROKAH
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description: The study aimed to design and implement an Accounting Information System (AIS) for the MSME "Pabrik Permen Lolipop Barokah" and to analyze its financial performance based on the financial statements generated by the system. The AIS was developed in accordance with the operational needs of the business and the applicable standard, namely the Financial Accounting Standards for Micro, Small, and Medium-sized Entities (SAK EMKM - Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah). This study was an applied case study with a qualitative descriptive approach. Data were collected from both primary and secondary sources through observation, interviews, and documentation. The system was developed using Microsoft Excel, enhanced with macro features to support process automation. The results of the study showed that the designed AIS successfully supported the systematic recording of sales, purchases, inventory management, and the preparation of key financial statements. The system was found to be both effective and user-friendly, particularly for users with limited accounting knowledge. Furthermore, the results of financial ratio analysis revealed that the MSME’s financial performance was in the fairly good category, especially in terms of liquidity and profitability. Overall, the implementation of the system contributed not only to improving financial recording practices but also to supporting better decision-making for small businesses.
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creator: Vahma Faradila
creator: Andi Kusuma Indrawan
creator: Dyah Metha Nurfitriasih
rights: Copyright (c) 2025 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2025-10-31
publication date: 2025-10-31
starting page: 68
ending page: 76
doi: 10.70428/jecatama.v4i2.1352

DIGITALISASI KONVERSI PENILAIAN ANGKA KREDIT (PAK) PEGAWAI MENGGUNAKAN METODE AGILE DEVELOPMENT DI POLITEKNIK NEGERI SRIWIJAYA
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description: This study aims to design a web-based digital system to support the conversion process of Credit Score Assessment (PAK) in a more efficient, accurate, and transparent manner. PAK is an essential instrument for the career development of lecturers and educational staff. At Politeknik Negeri Sriwijaya, the conversion process is still conducted manually, which often leads to delays and potential data errors. The research employs the Agile Development method, a software development approach that is iterative and flexible. The stages of the study include requirements analysis, system and database design, and website development. The results show that the developed system can perform automatic calculations, manage data in a structured manner, and provide a user-friendly interface. With the implementation of this system, the PAK conversion process becomes faster, more accurate, and contributes to improving the quality of administrative services at Politeknik Negeri Sriwijaya.
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creator: Citra Dewi Sartika
creator: Bangga Surya Nagara
creator: Ahmad Mirad
creator: Iqbal Nur Da'iyan
creator: Yusta Erlangga
creator: Nadhira Syakira
rights: Copyright (c) 2025 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2025-10-29
publication date: 2025-10-29
starting page: 61
ending page: 67
doi: 10.70428/jecatama.v4i2.1435

PENETAPAN STRATEGI BERSAING BERDASARKAN ANALISIS SWOT DAN MATRIKS STRATEGI PADA UD KUDA TERBANG
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description: This research aims to determine the competitive strategy of UD Kuda Terbang through SWOT analysis and strategy matrix. The data used are primary data such as observations, interviews, and questionnaires to MSMEs, while secondary data are documentation that includes a brief history of the company, organizational structure, vision and mission. Data obtained from MSMEs will be used as the basis for SWOT analysis. The results showed that MSMEs are in an above-average position according to the values in the IFE and EFE matrices. The SWOT matrix produce several alternative strategies, including market penetration, market development, product development, related diversification, and retrenchment. The IE matrix is in quadrant I, indicating a grow & build position. The GSM matrix is in quadrant I, indicating an aggressive conditions. A comparison of the strategy analysis results of the SWOT, IE, and GSM matrices show that the three best strategies are market penetration, market development, and product development. The QSPM matrix results for these three strategies show that product development strategy is the top priority, with a TAS score of 7.01—the highest compare to the other strategies. UD Kuda Terbang is expected to implement product development strategies, through design innovation, product diversification, or improving products quality.
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creator: Indri Wulandari
creator: Triesti Candrawati
creator: Rizky Prasetya
rights: Copyright (c) 2025 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2025-10-28
publication date: 2025-10-28
starting page: 50
ending page: 60
doi: 10.70428/jecatama.v4i2.1363

IMPLEMENTASI ACTIVITY BASED MANAGEMENT (ABM) UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA BENGKEL LAS KARYA INDAH 2 DI KABUPATEN MALANG
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description: The purpose of this study is to implementation of Activity Based Management (ABM) in improving production cost efficiency. The data used were primary data and secondary data obtained from UMKM Bengkel Las Karya Indah 2, consisting of sales data, production data, raw material costs, direct labor costs, and factory overhead costs in 2024. The data collection techniques in this study were interviews and documentation. This research uses a quantitative descriptive method. The results showed that the implementation of ABM through the identification of value-added activities and non-value-added activities by reducing and sharing showed an increase in cost efficiency of 1.30% or Rp 1,454,403. This research expects that company management could apply the calculation of the cost of goods produced with the Activity Based Management (ABM) calculation system in increasing production cost efficiency.
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creator: Yuliani Novitasari
creator: Ludfi Djajanto
creator: Putri Ayu Berlianingtyas
rights: Copyright (c) 2025 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2025-10-28
publication date: 2025-10-28
starting page: 43
ending page: 49
doi: 10.70428/jecatama.v4i2.1348

SISTEM INFORMASI PENGGAJIAN PADA CV AL-FATTAH PLAFON INDRAMAYU BERBASIS DESKTOP
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description: This study aims to analyze, design, implement, and test an payroll information system at CV Al-Fattah Plafon Indramayu based on a desktop platform. In this study, the author obtained data by conducting observation, interviews, and literature studies. The research method used is the PIECES analysis approach, and the system development method is the waterfall approach. The implementation of the payroll information system was designed using Visual Basic.Net 2010 programming language with a MySQL database, and the system was tested using blackbox testing. The system has controlled access that can be managed with user login facilities, displaying application menus according to user authority. In data processing, users only input data into the system, and the system processes the data until the creation of payroll slips and employee salary reports. The results of the system testing can serve as a solution to the problems in the employee presence recording and employee salary calculation process at CV Al-Fattah Plafon Indramayu.
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creator: Esti Diana
creator: Budi Upayarto
rights: Copyright (c) 2025 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2025-03-31
publication date: 2025-03-31
starting page: 15
ending page: 22
doi: 10.70428/jecatama.v4i1.1136

SISTEM INFORMASI PENERIMAAN DAN PENGELUARAN KAS PADA AGUNG JAYA BERBASIS DESKTOP
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description: This research aims to analyze, design, implement and test the cash receipt and expenditure information system to facilitate the company's operational activities. The development method used is Waterfall with research instruments including observation, interviews, documentation, and literature studies. The analysis method used is PIECES. The results of the design of the cash receipt and expenditure information system are in the form of proof of cash inflow, proof of cash outflow, cash receipt report, cash expenditure report, and cash receipt and expenditure report. This system can process data on cash receipts and expenditures from data entry to report creation.
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creator: Muhammad Jidan Ridwanullah
creator: Tri Pratiwi Olivia Riska Bokings
rights: Copyright (c) 2025 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2025-03-31
publication date: 2025-03-31
starting page: 23
ending page: 29
doi: 10.70428/jecatama.v4i1.1093

SISTEM INFORMASI PENGUPAHAN PADA KONVEKSI HANGAR MERCH ARMY BERBASIS DESKTOP
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description: Penelitian ini bertujuan untuk menganalisis, merancang, mengimplementasikan dan menguji sistem informasi pengupahan berbasis desktop pada Konveksi Hanggar Merchandise TNI AD. Dalam penelitian ini penulis memperoleh data dengan melakukan observasi, wawancara dan studi pustaka. Pengembangan yang dilakukan untuk mengatasi masalah yaitu menggunakan metode waterfall dan analisis PIECES dengan mencari kelemahan pada sistem yang sedang berjalan. Sistem informasi pengupahan ini dirancang menggunakan bahasa pemrograman Visual Basic.Net dengan database MySQL, kemudian diuji menggunakan black box testing. Dalam pengolahan data, user hanya menginputkan data ke dalam sistem kemudian pengolahan data akan dilakukan oleh sistem sampai dengan pembuatan laporan pengupahan dan slip gaji pegawai. Hasil pengujian sistem informasi pengupahan telah memenuhi fungsinya sesuai dengan perancangan yang diusulkan dan dapat menjadi solusi atas permasalahan yang ada pada sistem informasi pengupahan yang digunakan oleh Konveksi Hanggar Merchandise TNI AD dalam proses perhitungan dan pembayaran upah pegawai.
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creator: Reni Rahmawati
creator: Budi Upayarto
rights: Copyright (c) 2025 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2025-03-31
publication date: 2025-03-31
starting page: 8
ending page: 14
doi: 10.70428/jecatama.v4i1.1137

INFORMATION SYSTEM OF CASH RECEIPTS AND CASH PAYMENT USING VBA MICROSOFT EXCEL AT FLAMBOYAN
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description: Penelitian ini bertujuan untuk menganalisis, merancang, mengimplementasikan dan menguji sistem penerimaan dan pengeluaran kas pada Toko Flamboyan. Metode penelitian menggunakan pendekatan deskriptif kualitatif dengan data primer dan sekunder yang diperoleh melalui observasi, wawancara dan studi pustaka. Sistem dikembangkan menggunakan metode waterfall dengan menggunakan Visual Basic for Application pada Microsoft Excel dan analisis PIECES. Hasil penelitian menunjukkan bahwa pencatatan kas belum terkomputerisasi dan belum tersedia laporan penerimaan dan pengeluaran kas. Sistem dirancang dengan melibatkan admin dan pemilik, meliputi diagram konteks, diagram alir data (DFD), diagram alir, serta antarmuka untuk login, data akun, menu utama, transaksi, laporan dan logout. Sistem menghasilkan laporan penerimaan, pengeluaran dan arus kas. Pengujian black box menunjukkan sistem bekerja dengan baik, memungkinkan pengguna memasukkan data untuk diproses hingga membuat laporan.
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creator: Dilla Azhara Hayati
creator: Tri Pratiwi Olivia Riska Bokings
rights: Copyright (c) 2025 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2025-03-31
publication date: 2025-03-31
starting page: 1
ending page: 7
doi: 10.70428/jecatama.v4i1.1167

PAYROLL INFORMATION SYSTEM EXCEL BASED AT XYZ STORE
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description: ABSTRACT This research aims to analyze the existing payroll information system at XYZ, design a new system, implement it, and conduct testing. XYZ, a growing building materials retailer, employs a large number of staff. The current payroll process, which involves manual data entry for each payroll cycle, lacks automation, creating potential risks and inefficiencies. The research employs a descriptive approach, utilizing the PIECES system analysis method and the Waterfall development model. The author also conducted a literature review, drawing from relevant books and online sources. The final phase involves system testing using Black-box testing, confirming that the developed application aligns with the initial design and meets the required functions, including accurate data processing, recording, and calculation. This system is expected to enhance operational efficiency at XYZ.
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creator: Wikeu Asmara Putri
creator: Sifaul Anwar
rights: Copyright (c) 2025 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2025-03-31
publication date: 2025-03-31
starting page: 36
ending page: 42
doi: 10.70428/jecatama.v4i1.1220

PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 PADA BPSDM PROPINSI JAWA BARAT
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description: Penelitian ini bertujuan untuk menganalisis proses pemotongan, penyetoran dan pelaporan pajak penghasilan pasal 23 pada BPSDM Provinsi Jawa barat, serta metode penelitian yang diterapkan dalam studi ini adalah metode deskriptif dengan pendekatan kualitatif. Metode deskriptif merupakan suatu metode yang digunakan untuk memberikan gambaran terhadap objek yang diteliti melalui data yang telah terkumpul sebagaimana adanya, dan melakukan analisis dan membuat kesimpulan yang berlaku secara umum . teknik analisis data yang digunakan penulis adalah reduksi data, penyajian data, penarikan kesimpulan. Hasil penelitian menunjukkan bahwa BPSDM Provinsi Jawa Barat telah melakukan pemotongan Pajak Penghasilan Pasal 23 sesuai dengan Peraturan perpajakan yang berlaku, dimana perhitungan PPh Pasal 23 yang memiliki NPWP dikenakan tarif sebesar 2% dan untuk menentukan jumlah Pajak terutang yang harus disetorkan menggunakan nominal nilai bruto, untuk melakukan pembuatan bukti potong perusahaan membuat nya dalam website yang di sediakan oleh Direktorat Jenderal Pajak yaitu e-bukpot, yang kemudian bukti potong tersebut akan diserahkan pada pihak rekanan apabila proses penyetoran dan pelaporan Pajak Penghasilan Pasal 23 sudah di selesaikan
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creator: Muhammad Fitrah Balqiah
creator: Avid Inang Rum
rights: Copyright (c) 2025 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2025-03-31
publication date: 2025-03-31
starting page: 30
ending page: 35
doi: 10.70428/jecatama.v4i1.1227

TINJAUAN ATAS SISTEM INFORMASI PENGGAJIAN KARYAWAN PADA PT. KERTAS PADALARANG
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description: Tujuan dari penelitian ini adalah untuk mengetahui sistem informasi penggajian karyawan PT. Kertas Padalarang. Penelitian ini dilakukan melalui pendekatan deskriptif kualitatif. Dalam penelitian ini, wawancara, observasi, dan studi kepustakaan digunakan untuk mengumpulkan data. Penelitian mengolah data yang dikumpulkan, menyajikan, dan mengambil kesimpulan. Dokumen yang digunakan, catatan akuntansi yang digunakan, fungsi yang terkait, prosedur yang membentuk sistem, komponen pengendalian internal, dan bagan alir adalah jenis sumber data yang digunakan dalam penelitian ini. Hasil penelitian menunjukkan bahwa sistem informasi penggajian karyawan PT. Kertas Padalarang telah memenuhi syarat.
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creator: Bella Amalia Gunawan
creator: T. P. O Riska Bokings
rights: Copyright (c) 2025 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2024-10-31
publication date: 2024-10-31
starting page: 111
ending page: 118
doi: 10.70428/jecatama.v3i2.1181

SISTEM INFORMASI PENERIMAAN DAN PENGELUARAN KAS PADA PUTRA BUANA (BERBASIS VB)
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description: The study aims to analyze, design and also implement a cash receipt and disbursement information system at Putra Buana. The research method used was design using the waterfall development method with research instruments consisting of field studies including observations and interviews, as well as literature studies. The analysis method used was PIECES analysis, as well as system requirements analysis, the software used was Microsoft Visual Studio 2010 and information reports using Crystal Report. System testing was carried out using black-box testing techniques. The test results show that the functions that have been created have worked as expected. The system can make easier to enter data, prepare financial reports or other needs, and also maintain the integrity and accuracy of data.
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creator: Riska Agustin
creator: Budi Upayarto
rights: Copyright (c) 2025 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2024-10-31
publication date: 2024-10-31
starting page: 104
ending page: 110
doi: 10.70428/jecatama.v3i2.1007

PENGARUH ONLINE CUSTOMER REVIEW DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA E-COMMERCE LAZADA DI KOTA BANDUNG
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description: Currently, the online marketplace in Indonesia is dominated by 5 e-commerce that have a balanced reputation, one of which is Lazada. At the beginning of 2024, the number of Lazada visitors experienced a greater decline than other e-commerce. The decline in visitor frequency and market share indicates that Lazada needs a business strategy to be able to increase purchasing decisions which in turn can affect consumer confidence. This study discusses the effect of online review and prices of purchasing decisions on Lazada marketplace users. This study uses quantitative methods and the data analysis technique are multiple linear regression with questionnaire research as the instruments. Respondents in this research are Lazada application users in Bandung and the number of samples determined is 96 samples. The results of this study indicate that the variables of customer online review and price have a positive and significant effect simultaneously on purchasing decisions, but partially customer online review has no effect on purchasing decisions. The results of the study can be a reference for Lazada to improve the quality of the product in order to get a rating and positive reviews from consumers to increase sales.
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creator: Iis Rostiawati
rights: Copyright (c) 2024 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2024-10-31
publication date: 2024-10-31
starting page: 97
ending page: 103
doi: 10.70428/jecatama.v3i2.985

PERANCANGAN DAN IMPLEMENTASI SISTEM INFORMASI PENERIMAAN DAN PENGELUARAN KAS BERBASIS WEB PADA DAYKLIN LAUNDRY
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description: The purpose of this study is to analyse, design and also implement a Cash Receipt and Expenditure Information System at Dayklin Laundry Service Company. The research methodology uses descriptive methods and the data collection techniques used are field studies and library research data, the type of data uses quantitative and qualitative as well as secondary and primary data sources. The programming language used in this information system is web-based and MYSQL as the database. The system development method used is waterfall and system testing using black box. The information system that has been implemented functions as a system development from the use of simple bookkeeping to the desktop-based processing of cash receipts and disbursements. The function of this system is to overcome the problems that exist in Dayklin Laundry, among others, managing the calculation of cash receipts and disbursements and can maintain data security so that it is not known by all parties who have limited user access rights from this system, which are adjusted to the company policies. Based on the results of black box testing, the system, which is 98% up and running, is considered to be good.
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creator: Novita Lestari Anggreini
creator: Dadan Saepul Ramdan
creator: Fera Miliani
rights: Copyright (c) 2024 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2024-10-31
publication date: 2024-10-31
starting page: 90
ending page: 96
doi: 10.70428/jecatama.v3i2.1008

SISTEM INFORMASI PERSEDIAAN BERBASIS DESKTOP PADA BENGKEL ENGGAL PINTU
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description: This study aims to determine the procedure, design, and to implement an inventory information system at the Enggal Pintu Garage. The method used in designing and implementing the system at the Enggal Pintu Garage is a descriptive method with a qualitative analytical approach, with the PIECES analysis method and the system development method using Software Development Life Cycle (SDLC) model with the waterfall mode and system testing using Black Box testing and User Acceptance Test (UAT). The software used in implementing the system is Microsoft Visual 2022 with a MySQL database. The results of testing and implementation show that the system functions well. Among them the system can display, add, delete, change, and close transactions entered so that the resulting output is in accordance with the input that has been processed. The output generated by the system includes goods reports, incoming goods reports, outgoing goods reports, return goods reports, demand reports, and stock inventory reports, which can be adjusted according to user needs. Keywords: Information System, Inventory, Microsoft Visual Studio 2022, PIECES, Waterfall
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creator: Neng Sari Ratna Widya Ningsih
creator: Retno Paryati
rights: Copyright (c) 2024 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2024-10-31
publication date: 2024-10-31
starting page: 81
ending page: 89
doi: 10.70428/jecatama.v3i2.1003

SISTEM INFORMASI PERSEDIAAN BARANG JADI PADA PT. SAP BERBASIS DESKTOP
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description: The aim of this research is to carry out a series of stages starting from analyzing, designing, implementing and testing the Finished Goods Inventory Information System at PT. SAP. The research method used is the waterfall method and the analysis used is PIECES analysis, with system testing using black-box testing. The programming language used is Microsoft Visual Visual Studio with Microsoft Access as the database. It is known that the resulting inventory information system is a system solution that has been running previously, the recording process of which is still semi-computerized using Microsoft Excel so that the inventory data processing process is not appropriate. Based on the results of the information system that has been created, it can be concluded that, with a computerized and integrated database system, it can help and make it easier for warehouse admins to input goods data, incoming goods data and outgoing goods data that occur at PT. SAP, minimizes errors and makes data input easier. Based on the overall calculation of the (UAT) User Acceptance Test by the user, the system testing using Black-box received an assessment of 91.43% which was categorized as Very Good.
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creator: Tahta Rizaldi Octanza
creator: Ari Sudrajat
creator: Gerinata Ginting
rights: Copyright (c) 2024 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2024-10-29
publication date: 2024-10-29
starting page: 71
ending page: 80
doi: 10.70428/jecatama.v3i2.915

SISTEM INFORMASI PENJUALAN DAN PEMBELIAN PADA TOKO BERKAH JAYA PUTRA (MENGGUNAKAN VB.NET)
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description: Penelitian ini bertujuan untuk menganalisis, merancang, mengimplementasi, dan menguji sistem informasi penjualan dan pembelian pada Toko Berkah Jaya Putra. Metode yang digunakan penelitian ini adalah metode deskriptif dengan pendekatan kualitatif, menggambarkan keadaan sesungguhnya yang sedang terjadi, adapun metode analisis yang digunakan adalah analisis PIECES dan menggunakan metode pengembangan sistem waterfall. Metode pengumpulan data yang digunakan yaitu observasi, wawancara, dan studi kepustakaan. Tahap selanjutnya ialah perancangan Data Flow Diagram (DFD), Entity Relationship Diagram (ERD), normalisasi, struktur menu, dan perancangan antar muka. Menggunakan bahasa pemrograman Visual Studio 2010 dan MySQL sebagai basis data. Pengujian menggunakan pengujian black box. Hasil penelitian sebuah aplikasi sistem penjualan dan pembelian. Pengujian sistem dapat memenuhi kebutuhan secara fungsional sesuai dengan perancangan yang dibuat. Sistem ini memiliki kemampuan untuk mencatat transaksi penjualan dan pembelian secara terkomputerisasi, yang membuat proses perhitungan dan pembuatan laporan menjadi lebih efisien dan efektif, dengan fungsinya sistem dapat menyelesaikan masalah yang terkait pencatatan transaksi, perhitungan serta data barang yang tidak terkontrol, yang dapat diatasi dengan adanya sistem informasi yang telah dibuat.
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creator: Salma Fadhila
creator: Retno Paryati
rights: Copyright (c) 2024 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2024-10-29
publication date: 2024-10-29
starting page: 64
ending page: 70
doi: 10.70428/jecatama.v3i2.901

SISTEM INFORMASI PENERIMAAN DAN PENGELUARAN KAS PADA PT. GANESA MITRA EDUTAMA BERBASIS DEKSTOP
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description: Tugas akhir ini bertujuan untuk menganalisis, merancang, dan mengimplementasikan sistem Informasi penerimaan dann pengeluaran kas pada PT. Ganesa Mitra Edutama. Metodologi pegembangan sistem yang digunakan adalah metode Waterfall dengan instrumen penelitian yang meliputi observasi, wawancara, dan studi literatur. Bahasa pemrograman yang digunakan adalah Visual Studio 2010, dan Mysql sebagai Database. Metode analisis menggunakan PIECES. Perancangan sistem dibuat dengan menggunakan pemodelan proses berupa Flowchart dan Data Flow Diagram (DFD), dengan pengujian sistem menggunakan metode BlackBox Testing. Hasil penelitian menunjukkan bahwa sistem Informasi penerimaan dan pengeluaran kas pada PT.Ganesa Mitra Edutama masih dikerjakan secara semi otomatis dengan menggunakan Spreadsheet. Hal ini dapat menyebabkan data transaksi akan mudah hilang dan berubah karena data tidak tersimpan secara otomatis di dalam Database penyimpanan, sehingga keamanan data tidak terjamin, dan pencarian data transaksi yang memerlukan waktu karena tidak tersusuan dengan rapi, sehingga berpengaruh pada laporan penerimaan dan pengeluaran kas yang tidak cepat dan akurat. Sistem Informasi yang telah diimplemetasikan ini berfungsi untuk mengolah data penerimaan dan pengeluaran kas, dengan output yang dihasilkan berupa laporan penerimaan kas dan Laporan pengeluaran kas. Fungsi yang terdapat dalam sistem Informasi ini adalah untuk mempermudah pengelolaan penerimaan dan pengeluaran kas dan menjadikan proses transaksi penerimaan dan pengeluaran kas lebih efisien. Berdasarkan hasil dari pengujian dengan metode BlackBox Testing yang telah dilakukan diperoleh kesimpulan bahwa semua elemen dalam sistem Informasi penerimaan dan pengeluaran kas dapat digunakan dan berjalan sesuai dengan yang diharapkan.
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creator: Pratiwi Mangkul Hasanah
creator: Avid Inang Rum
rights: Copyright (c) 2024 Journal of Economics, Accounting, Tax, and Management (JECATAMA)
date: 2024-10-25
publication date: 2024-10-25
starting page: 56
ending page: 63
doi: 10.70428/jecatama.v3i2.919