https://jurnal.itbsemarang.ac.id/index.php/JREA/issue/feed 2024-12-09T16:23:08+08:00 Rafael Ardian Fahrezi rafaelardian39@gmail.com Open Journal Systems <div style="border: 3px #086338 Dashed; padding: 10px; background-color: #60abbe; text-align: left;"> <ol> <li><strong>Journal Title</strong>: JURNAL RISET EKONOMI DAN AKUNTANSI</li> <li><strong>Initials</strong>: JREA</li> <li><strong>Frequency</strong>: March, June, September and December</li> <li><strong>Print ISSN</strong>: <a href="https://issn.brin.go.id/terbit/detail/20230127400875105" target="_blank" rel="noopener">2985-6264</a></li> <li><strong>Online ISSN</strong>: <a href="https://issn.brin.go.id/terbit/detail/20230127420870603" target="_blank" rel="noopener">2985-7651</a></li> <li><strong>Editor in Chief</strong>: <a href="https://sinta.kemdikbud.go.id/authors/profile/6664577" target="_blank" rel="noopener">Dr. Heru Yulianto, SE., M.M.</a></li> <li><strong>DOI</strong>: 10.54066</li> <li><strong>Publisher</strong>: Institut Teknologi dan Bisnis (ITB) Semarang</li> </ol> </div> <p style="text-align: justify;"><strong>JURNAL RISET EKONOMI DAN AKUNTANSI (JREA):</strong> Topics in this journal relate to any aspect of economics, but are not limited to the following topics : Economics , Corporate Governance, Business Ethics, Management Accounting and Capital Markets and investment. The journal is published 4 times a year: <strong>March</strong>, <strong>June</strong>, <strong>September</strong> and <strong>December</strong>.</p> <p style="text-align: justify;"><strong style="font-size: 0.875rem;">Indexed by:</strong></p> <div> <table style="height: 133px;" width="688"> <tbody> <tr> <td style="width: 132.275px;"><a href="https://scholar.google.com/citations?hl=id&amp;user=UAYw8fgAAAAJ&amp;view_op=list_works&amp;authuser=7&amp;sortby=title" target="_blank" rel="noopener"><img src="https://app.apji.org/assets/side-logo/LOGO%20GS.png" alt="" width="131" height="49" /></a></td> <td style="width: 132.275px;"><img src="https://app.apji.org/assets/side-logo/LOGO%20GARUDA.png" alt="" width="1280" height="480" /></td> <td style="width: 132.275px;"><a href="https://journals.indexcopernicus.com/search/details?id=125833&amp;lang=en" target="_blank" rel="noopener"><img src="https://app.apji.org/assets/side-logo/LOGO%20COPERNICUS.png" alt="" width="1536" height="576" /></a></td> <td style="width: 132.275px;"> </td> <td style="width: 132.3px;"> </td> </tr> <tr> <td style="width: 132.275px;"> </td> <td style="width: 132.275px;"> </td> <td style="width: 132.275px;"> </td> <td style="width: 132.275px;"> </td> <td style="width: 132.3px;"> </td> </tr> </tbody> </table> </div> https://jurnal.itbsemarang.ac.id/index.php/JREA/article/view/2764 2024-12-06T16:53:50+08:00 Moch. Yusril Ihza Mahendra ratna.anggraini@uinsa.ac.id Ratna Anggraini Aripratiwi ratna.anggraini@uinsa.ac.id

<p><em>The operational complexity of manufacturing companies has the potential to create gaps in tax non-compliance. Internal audits of tax aspects periodically and using a tax control framework-based approach can be carried out to ensure compliance with tax regulations and minimize tax risks. PT Cublak Suweng as a manufacturing company in Sidoarjo that has received the title of 100 Largest Taxpayers 2023. So this study aims to conduct a tax control framework analysis on tax obligations for VAT at PT Cublak Suweng. The method used is qualitative with a case study approach. The results obtained are that PT Cublak Suweng has fulfilled the components or framework of the tax control framework on tax obligations for VAT, and the framework can be carried out properly. However, further improvements are still needed to be more effective and optimal. This is because VAT reporting, in several Tax Periods, there are still frequent corrections.</em></p>

2024-12-06T00:00:00+08:00 Copyright (c) 2024 Jurnal Riset Ekonomi dan Akuntansi https://jurnal.itbsemarang.ac.id/index.php/JREA/article/view/2777 2024-12-09T16:23:08+08:00 Tiara Febrianti Br Panjaitan vaulinesiregar12@email.com Valeri Agatha Br Sihombing vaulinesiregar12@email.com Vauline Christin Octavia Siregar vaulinesiregar12@email.com

<p><em>Partial derivatives play an important role in analyzing the dynamics of financial and economic systems involving many variables. This research explores the application of partial derivatives in financial risk models, including calculating portfolio sensitivity, volatility analysis, and estimating value at risk. Apart from that, it is also applied to economic models to analyze the impact of changes in economic variables on aggregate output. The case studies involve the use of partial derivatives in the Black-Scholes model for financial options and the IS-LM model in macroeconomics. The research results show that this mathematical approach increases prediction accuracy and helps strategic decision making.</em></p>

2024-12-09T00:00:00+08:00 Copyright (c) 2024 Jurnal Riset Ekonomi dan Akuntansi