Jurnal Akuntansi Manajemen dan Ekonomi最新文献

{"title":"Makna Uang dan Pilihan Investasi Berdasarkan Mental Accounting pada Gen Z","authors":"Hery Astika Putra, Halpiah Halpiah","doi":"10.33795/jraam.v6i3.004","DOIUrl":"https://doi.org/10.33795/jraam.v6i3.004","url":null,"abstract":"The Meaning Money and Investment Options Based on the Mental Accounting on Gen Z Purpose: The article seeks the meaning of money and investment choices, based on mental accounting of Gen Z Method: This article employed phenomenology as a method. Results: For Gen Z, the meaning of money is as a medium of exchange with investment choices based on risk preferences, with mental accounting depending on the source of the money earned. Novelty: The article classify types of investors on Gen Z Contribution: The paper helps to give insight as to how to make Gen Z financially intelligent and avoid illegal investments Abstrak: Makna Uang dan Pilihan Investasi Berdasarkan Mental Accounting pada Gen Z Tujuan: Artikel ini mencari makna uang dan pilihan investasi, berdasarkan mental accounting Gen Z Metode: Penelitian ini menggunakan fenomologi sebagai metode. Hasil: Bagi Gen Z makna uang adalah sebagai alat tukar dengan pilihan investasi berdasarkan preferensi resiko dengan mental accounting bergantung pada sumber uang yang diperoleh. Kebaruan: Artikel ini menggolongan tipe investor pada Gen Z Kontribusi: Artikel ini membantu memberikan pemahaman agar Gen Z cerdas secara keuangan dan terhindar dari investasi ilegal.","PeriodicalId":32837,"journal":{"name":"Jurnal Akuntansi Manajemen dan Ekonomi","volume":"110 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135083059","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Implikasi Pendanaan dan Pembiayaan Syariah untuk Akselerasi Perekonomian Indonesia di Awal Pandemi","authors":"Reny Fitriana Kaban, Megy Rusianto, Zurlina Lubis","doi":"10.33795/jraam.v6i3.006","DOIUrl":"https://doi.org/10.33795/jraam.v6i3.006","url":null,"abstract":"Implication of Sharia Financing and Funding for the Acceleration of Indonesian Economy in the Beginning of Pandemics Purpose: To investigate the role of funding and financing of sharia banking in stimulating Indonesian economic growth. Method: A quantitative method and analyzed with panel data regression Results: Funding and financing of sharia banking have actual implication for Indonesias economic growth as measured by GDP. Novelty: Linking the Covid pandemic situation in the analysis of research topics Contribution: This research emphasizes the positive implications of Funding and Financing of sharia banking for Indonesia’s economic development, therefore all efforts including outreach to the public to use sharia banks as a means of investment and business development need to be maximized by various parties. Abstrak: Implikasi Pendanaan dan Pembiayaan Syariah untuk Akselerasi Perekonomian Indonesia di Awal Pandemi. Tujuan: Menganalisis implikasi funding dan financing perbankan syariah dalam mendorong laju perekonomian Indonesia. Metode: Kuantitatif dan dianalisa dengan regresi data panel. Hasil: Funding dan Financing perbankan yariah berimplikasi nyata terhadap pertumbuhan ekonomi Indonesia dengan indikator Produk Domestik Bruto Kebaruan: Mengaitkan situasi pandemi Covid dalam analisa topik penelitian Kontribusi: Penelitian ini mempertegas implikasi positif Funding maupun Financing perbankan syariah bagi laju perekonomian Indonesia, oleh sebab itu segala upaya termasuk sosialisasi kepada masyarakat untuk menggunakan bank syariah sebagai sarana investasi dan pengembangan bisnis perlu dimaksimalkan oleh berbagai pihak.","PeriodicalId":32837,"journal":{"name":"Jurnal Akuntansi Manajemen dan Ekonomi","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135083211","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"MILLENNIAL GENERATION DECISIONS ARE BASED ON SOCIAL FACTORS AND PRICES WHICH ARE MODERATED BY LIFESTYLE","authors":"Ayu Hapsari, Annisa Lisdayanti","doi":"10.31955/mea.v7i3.3397","DOIUrl":"https://doi.org/10.31955/mea.v7i3.3397","url":null,"abstract":"In the last few years, the fitness center industry has experienced significant growth, much of it due to the increasing interest of millennials in adopting healthy and active lifestyles. The current study explores the factors that influence millennials' decision to become members of the ruling class, with a particular emphasis on social and price factors. In addition to that, she describes how the principles of a good life might moderate the interaction between these factors and the process of developing a thesis. Since each variable X in this study significantly affects variable Y through variable Z as a moderating, findings are obtained using quantitative methods and statistical tools. The results show that, in addition to consideration of price, social factors significantly impact the millennial generation's decision to join a fitness center. Additionally, lifestyle selections have been demonstrated to lessen this effect, with specific lifestyle preferences either enhancing or minimizing the influence of social and financial variables on membership decisions. This study advances our knowledge of the factors that influence millennials' use of exercise facilities and provides insightful information to stakeholders and marketers in the fitness sector. A fitness center can more successfully target millennial groups by customizing its offers and marketing methods by understanding the connections between social variables, pricing policies, and individual lifestyle choices. 
","PeriodicalId":32837,"journal":{"name":"Jurnal Akuntansi Manajemen dan Ekonomi","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136278161","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Meretas Praktik Pendidikan Akuntansi yang Bela Negara","authors":"Krisno Septyan, Danang Mintoyuwono","doi":"10.33795/jraam.v6i3.003","DOIUrl":"https://doi.org/10.33795/jraam.v6i3.003","url":null,"abstract":"Initiating Accounting Education Practices that Defend the Nation Purpose: This study aims to show the efforts of liberating accounting education in order to show accounting attitudes that defend the country. Method: Ki Hadjar Dewantaras thinking is revealed to be a research method in an ontologically synchronic way between the researcher and the thinker. Result: Accounting for defending the state must understand its nature, which means that local culture should become the accounting standard. National hero figures can become inspirations in accounting education. Accounting education does not only meet market needs but must have wider benefits for the Indonesian people as well as evoke love for the motherland and continue the struggle of national heroes. Novelty: This research departs from the self-consciousness of researchers about state defense that exists under an institution that labels itself as a state defense institution. Contribution: The values of the Nusantara archipelago need to be part of every major course in the accounting department on stand as a separate course. Abstrak: Meretas Praktik Pendidikan Akuntansi yang Bela Negara Tujuan: Penelitian ini bertujuan menunjukkan usaha memerdekakan pendidikan akuntansi agar menunjukan sikap akuntansi yang bela negara. Metode: Pemikiran Ki Hadjar Dewantara diturunkan menjadi metode penelitian dengan cara sinkronis ontologis antara peneliti dan pemikir. Hasil: Akuntansi bela negara harus memahami di mana kodrat dirinya yang berarti budaya setempat seharusnya menjadi standar akuntansi. Tokoh pahlawan nasional juga bisa menjadi inspirasi dalam pendidikan akuntansi. Pendidikan akuntansi bukan sekadar memenuhi kebutuhan pasar tapi harus memiliki manfaat lebih luas untuk bangsa Indonesia sekaligus mengevokasi cinta tanah air serta meneruskan perjuangan para pahlawan nasional. Kebaruan: Penelitian ini berangkat dari kesadaran diri peneliti tentang bela negara yang bernaung di bawah institusi yang melabeli dirinya sebagai instusi bela negara. Kontribusi: Nilai-nilai Nusantara perlu menjadi bagian pada setiap mata kuliah utama di jurusan akuntansi tidak berdiri sebagai mata kuliah sendiri.","PeriodicalId":32837,"journal":{"name":"Jurnal Akuntansi Manajemen dan Ekonomi","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135083210","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Bagaimana Pandangan Pelaku UMKM tentang Insentif PPh Final Ditanggung Pemerintah Masa Pandemi?","authors":"Irmadela Nindyadiasti Rizkika Fitriani, Hari Purnomo, R Setiawan","doi":"10.33795/jraam.v6i3.007","DOIUrl":"https://doi.org/10.33795/jraam.v6i3.007","url":null,"abstract":"What are the views of MSME Actors Regarding the Final Income Tax Incentives Borne by the Government during the Pandemic? Purpose: This research aims to explore MSME tax compliance with incentives. Method: Mixed methods were used with 15 informants and 50 respondents in Malang Raya and Sidoarjo. Results: The research results show that tax incentives motivate MSMEs that are not yet registered as taxpayers to register. Novelty: Incentives reduce the use of cash for MSMEs registered as taxpayers, however, socialization of incentives is lacking and there are differences in implementation between KPPs. Contribution: Research implications for the Director General of Taxes can be used as an evaluation of the success of incentives and for MSMEs as tax knowledge. Abstrak: Bagaimana Pandangan Pelaku UMKM tentang Insentif PPh Final Ditanggung Pemerintah Masa Pandemi? Tujuan: Penelitian ini bertujuan mengekplorasi kepatuhan pajak UMKM dengan adanya insentif. Metode: Metode campuran digunakan dengan 15 informan dan 50 responden di Malang Raya dan Sidoarjo. Hasil: Hasil penelitian menunjukkan insentif pajak membuat UMKM yang belum terdaftar sebagai wajib pajak termotivasi untuk mendaftarkan diri. Novelty: Insentif menekan penggunaan kas bagi UMKM yang terdaftar sebagai wajib pajak, namun, sosialisasi insentif kurang dan ada perbedaan pelaksanaan antar KPP. Kontribusi: Implikasi penelitian bagi Dirjen Pajak dapat digunakan sebagai evaluasi keberhasilan insentif dan bagi UMKM sebagai pengetahuan perpajakan.","PeriodicalId":32837,"journal":{"name":"Jurnal Akuntansi Manajemen dan Ekonomi","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135083062","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Efektifkah Sosialisasi, Tarif dan Sanksi Diterapkan untuk Kepatuhan Pelaporan Pajak?","authors":"Ni Made Suwitri Parwati, Jurana Jurana, Kadek Ayu Rita Aprilia","doi":"10.33795/jraam.v6i3.005","DOIUrl":"https://doi.org/10.33795/jraam.v6i3.005","url":null,"abstract":"Are Socialization, Tariffs and Sanctions Effective to be Applied For Tax Reporting Compliance? Purpose: to test and analyze the effectiveness of implementation socialization, tariffs and sanctions on individual regional taxpayer compliance. Method: survey method using census multiple regression analysis on swallow enterpreneur in Palu city. Results: Tarrifs and sanctions has an effect on taxpayer compliance, while socialization has no effect taxpayer compliance Novelty: the study proves that socialization cannot provide an awareness effect on tax reporting compliance when compared to the provision of tax sanctions Contribution: this study serves as a basis for consideration in making tax regulations by the government, especially the Palu city regional government . Abstrak: Efektifkah Sosialisasi, Tarif dan Sanksi Diterapkan untuk Kepatuhan Pelaporan Pajak? Tujuan: untuk menguji dan menganalisis keefektifan penerapan sosialisasi, tarif dan sanksi pada kepatuhan pelaporan pajak daerah oleh wajib pajak. Metode: metode survey menggunakan analisis regresi berganda secara sensus pada pengusaha walet di kota Palu Hasil: tarif dan Sanksi memengaruhi kepatuhan perpajakan, sementara itu sosialisasi tidak dapat memengaruhi kepatuhan pelaporan perpajakan. Kebaruan: membuktikan jika sosialisasi tidak dapat memberikan efek kesadaran pada kepatuhan pelaporan pajak jika dibandingkan dengan pemberian sanksi pajak Kontribusi: sebagai dasar pertimbangan dalam pembuatan regulasi perpajakan oleh pemerintah khususnya pemerintah daerah kota Palu.","PeriodicalId":32837,"journal":{"name":"Jurnal Akuntansi Manajemen dan Ekonomi","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135083063","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Penerapan Balanced Scorecard untuk Pengukuran Kinerja Perguruan Tinggi Islam","authors":"Ay Maryani, Nur Wachidah Yulianti","doi":"10.33795/jraam.v6i3.001","DOIUrl":"https://doi.org/10.33795/jraam.v6i3.001","url":null,"abstract":"Application of the Balanced Scorecard for the Performace Measurement of Islamic Higher Education Purpose : This study aims to analyze the application of the Balanced Scorecard in measuring the performance of Islamic higher education. Methode : Qualitative method was employed, with a case study approach. Results : The results showed that the balanced scorecard was able to measure the performance of Islamic higher education from financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. Novelty: Implementation of the Balanced Scorecard with the aspect of educational fees for the single tuition scheme. Contribution: This article provides alternative solution for Islamic higher education in evaluating the determination of education fees and their services, to ensure that students may obtain justice in education. Abstrak: Penerapan Balanced Scorecard untuk Pengukuran Kinerja Perguruan Tinggi Islam Tujuan: Penelitian ini bertujuan untuk menganalisis penerapan Balanced Scorecard dalam mengukur kinerja perguruan tinggi Islam. Metode: Metode yang digunakan adalah kualitatif, dengan pendekatan studi kasus. Hasil: Hasil penelitian menunjukkan bahwa Balanced Scorecard mampu mengukur kinerja perguruan tinggi Islam dari perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan. Kebaruan: Implementasi Balanced Scorecard dengan aspek biaya pendidikan untuk skema biaya kuliah tunggal. Kontribusi: Artikel ini memberikan solusi alternatif bagi perguruan tinggi Islam dalam mengevaluasi penetapan biaya pendidikan dan layanannya, sehingga mahasiswa dapat memperoleh keadilan dalam pendidikan.","PeriodicalId":32837,"journal":{"name":"Jurnal Akuntansi Manajemen dan Ekonomi","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135082930","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pemetaan Peningkatan Kinerja UMKM melalui Sistem Fraction Cluster","authors":"Khusnatul Zulfa Wafirotin, Slamet Santoso, Yeni Cahyono, Iin Wijayanti, Rizadesi Riza","doi":"10.33795/jraam.v6i3.008","DOIUrl":"https://doi.org/10.33795/jraam.v6i3.008","url":null,"abstract":"Mapping the Improvement of MSME Performance through the Fraction Cluster System Purpose: The paper seeks to provide the mapping of MSME performance to portrait the improvement of their performance. Method: The paper employes quantitative approach, the population and sample in this research were 75 MSMEs. Results: The results of this research show that an understanding of accounting and the underlying knowledge related to accounting can provide a good role in supporting the performance of MSMEs. Managerial ability in leading an MSME is also important in directing and maintaining the stability of an MSME Novelty: The findings from this research are presented using fraction cluster system. Contribution: Competition is increasingly complex and so are the challenges in developing MSMEs. Many MSMEs suffer losses. This paper contributes to urge government support for MSMEs to improve the nation’s and state’s economy. Abstrak: Pemetaan Peningkatan Kinerja UMKM melalui Sistem Fraction Cluster Tujuan: Penelitian ini bertujuan menyediakan pemetaan kinerja UMKM untuk memotret peningkatan kinerja mereka. Metode: Penelitian ini menggunakan pendekatan kuantitatif. Sebanyak 75 UMKM diambil sebagai sampel. Hasil: Hasil penelitian ini menunjukkan bahwa pemahaman dan pengetahuan yang mendasari terkait akuntansi dapat memberikan peran yang baik dalam menunjang kinerja UMKM. Kemampuan manajerial dalam memimpin suatu UMKM juga penting dalam mengarahkan dan menjaga stabilitas suatu UMKM Kebaruan: Hasil penelitian ini disajikan dengan menggunakan sistem fraction cluster. Kontribusi: Persaingan semakin kompleks dan begitu pula tantangan dalam mengembangkan UMKM. Banyak UMKM yang mengalami kerugian. Artikel ini berkontribusi untuk mendesak dukungan pemerintah terhadap UMKM guna meningkatkan perekonomian bangsa dan negara.","PeriodicalId":32837,"journal":{"name":"Jurnal Akuntansi Manajemen dan Ekonomi","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135083212","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALYSIS OF TAX COMPLIANCE OF MSME OWNERS AFTER THE TAX HARMONISATION LAW","authors":"Rahil Imainul Aprilian, M Afdal S","doi":"10.31955/mea.v7i3.3395","DOIUrl":"https://doi.org/10.31955/mea.v7i3.3395","url":null,"abstract":"Tax is one of the largest sources of state revenue. Tax compliance can increase government revenue and improve the stability of a country’s economy. As one of the driving tools of the country’s economy, MSMEs are also closely related to taxes. To increase tax awareness among MSME owners, the government has provided a small portion of the income tax rate to MSME owners, equivalent to 0.5% of the company’s gross turnover (sales) based on the HPP Law if it exceeds Rp.500,000,000.00. This qualitative study aims to analyze the understanding of MSME tax actors in the South Bangka region by understanding the current tax rates and office of MSME actors. The survey shows that MSME actors’ understanding of the reduction in income tax rates and tax administration is still low. Lower income tax rates and poor tax administration performance lead to low tax compliance among MSME actors.","PeriodicalId":32837,"journal":{"name":"Jurnal Akuntansi Manajemen dan Ekonomi","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136278160","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Peran Budaya Jawa dalam Implementasi Pengendalian Internal: Sebuah Studi Kasus","authors":"Ivan Tanujaya Sutanto, Yenny Sugiarti","doi":"10.33795/jraam.v6i3.002","DOIUrl":"https://doi.org/10.33795/jraam.v6i3.002","url":null,"abstract":"The Role of Javanese Culture in Implementing Internal Control: a Case Study Purpose: To explore the role of Javanese culture in the implementation of internal control at CV BBI in East Java. Method: The paradigm of this research is interpretive. Information was obtained through semi-structured interviews, observations of operational activities in the company, and collection of company documents and then analyzed using qualitative methods. Results: Javanese culture which emphasizes respect and “sungkan”, “kekeluargaan”, “guyub’, “musyawarah” and “gotong royong” plays a role in the implementation of the five components of internal control Novelty: This study explains the role of Javanese culture in the implementation of COSO (Committee of Sponsoring Organization) version of internal control. Contribution: Business people can identify positive values from local culture and use them to support the implementation of internal control. Abstrak: Peran Budaya Jawa dalam Penerapan Pengendalian Internal: Studi Kasus Tujuan: Mengeksplorasi peran budaya Jawa dalam implementasi pengendalian internal pada CV BBI Metode: Paradigma penelitian ini adalah intepretif. Informasi diperoleh melalui semi-structured interview, observasi serta dokumen perusahaan dan dianalisis dengan metode kualitatif. Hasil: Budaya Jawa yang memberikan penekanan pada rasa hormat dan sungkan, keluargaan, guyub, musyawarah dan gotong royong berperan dalam implementasi lima komponen pengendalian internal Kebaruan: Penelitian ini menjelaskan peran budaya Jawa terhadap implementasi pengendalian internal versi COSO (Committee of Sponsoring Organization). Kontribusi: Pelaku bisnis dapat mengidentifikasi nilai positif dari budaya lokal setempat yang dianut dan memanfaatkannya untuk mendukung implementasi pengendalian internal.","PeriodicalId":32837,"journal":{"name":"Jurnal Akuntansi Manajemen dan Ekonomi","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135083053","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}