JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi), e-ISSN: 2579-5635 and p-ISSN: 2460-5891, is a free and open-access journal published by the Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia. JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) is a scholarly journal dedicated to publishing research and case studies in the fields of economics, management, and accounting. This journal aims to serve as a platform for academics, researchers, and practitioners to share research findings, innovations, and best practices relevant to the advancement of knowledge in economics, management, and accounting. JEMSI adheres to an open access policy to accelerate the barrier-free dissemination of scientific knowledge, which can result in higher visibility and increased citation for authors' works. Manuscripts in Research, Literature review, Case study, Conceptual, Viewpoint, General review, and Book review are welcomed. Research with an interdisciplinary approach is highly preferred in this journal. All published article URLs will have a digital object identifier (DOI). To submit your article to JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) ; You have to Register or Login to submit your or. You can access the manuscript format from the author guidelines. Download Template (English), Template (Indonesia)
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Peran Rekomendasi Berbasis AI Pada Iklan di Shopee dengan Pendekatan Theory of Planned Behavior
This study aims to analyze the factors influencing Purchase Intention and Purchase Decision using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach. The findings reveal that only two constructs significantly affect Purchase Intention, namely Attitude (AT) and Subjective Norm (SN), which aligns with the theoretical framework of the Theory of Planned Behavior (TPB). Meanwhile, other constructs such as Perceived Behavioral Control (PBC), Perceived Usefulness (PU), and Trust (T) do not exhibit a significant effect on Purchase Intention. The results also indicate that Purchase Intention does not significantly influence Purchase Decision, suggesting the presence of an intention–behavior gap, potentially driven by situational factors such as pricing, purchase conditions, or consumers’ momentary preferences during the transaction. The moderation analysis further shows that the interaction effect of PBC on the PI–PD relationship is not significant. Overall, the study emphasizes that psychological factors such as attitude and social norms are the primary drivers of purchase intention; however, the conversion of intention into actual purchase decisions is shaped by external influences. The study recommends incorporating situational and emotional variables in future research to better explain the gap between intention and actual behavior.
Copyright (c) 2025 Joel Imanuel, Fitri Yutika https://creativecommons.org/licenses/by/4.0
Pengaruh Kualitas Fasilitas Publik Kampus Terhadap Kepuasan Mahasiswa Universitas Negeri Medan
This study aims to analyze the influence of campus public facility quality on student satisfaction at Universitas Negeri Medan. The research employed a quantitative approach involving 112 respondents, and the instrument was confirmed valid (highest correlation value 0.974) and reliable (Cronbach’s Alpha 0.967). The regression analysis indicates that the quality of public facilities has a positive and significant effect on student satisfaction, as reflected by a t-value of 19.970 with a significance level of 0.000 and an R Square of 0.784. These findings show that 78.4% of the variation in student satisfaction is explained by facility quality, particularly classroom conditions, internet connectivity, library services, laboratories, sanitation facilities, and other supporting infrastructure. The discussion suggests that improvements in physical facilities and the learning environment directly enhance students’ perceptions of educational service quality. These results align with the SERVQUAL framework and previous empirical studies highlighting the tangible dimension as a key determinant of satisfaction, emphasizing the need for continuous maintenance and development of campus facilities to create a more conducive academic environment.
Copyright (c) 2025 Natasya Alfitriya, Charles Fransiscus Ambarita, Esra Naibaho https://creativecommons.org/licenses/by/4.0
Efektivitas Program Peningkatan Kapasitas Sumber Daya Manusia Dalam Meningkatkan Daya Saing Usaha Mikro di Era Ekonomi Digital di Kecamatan Lhueng Bata Kota Banda Aceh
The development of the digital economy has encouraged micro-entrepreneurs to improve their human resource (HR) competencies to compete in an increasingly competitive market. This study aims to determine the effectiveness of a human resource capacity building program in enhancing the competitiveness of micro-entrepreneurs in Lhueng Bata District, Banda Aceh City. The program includes training in digital marketing, business management, digital financial literacy, and the use of information technology. The study used a quantitative approach with a survey method of 120 MSMEs participating in the empowerment program of the city government and supporting institutions. Analysis was conducted using a program effectiveness model (input–process–output–outcome) and multiple linear regression analysis techniques. The results show that the HR capacity building program is effective in improving the knowledge, skills, and application of digital technology for micro-entrepreneurs. The variables of digital marketing training and digital financial literacy have the most significant influence on increasing the competitiveness of micro-entrepreneurs. However, limited technological facilities, low follow-up mentoring, and variations in participants' initial abilities are obstacles that need to be addressed. This study recommends strengthening practice-based training models, increasing digital business incubation, and providing more adequate access to technology.
Copyright (c) 2025 Sarboini Sarboini, Saiful Amri, Kasmaniar Kasmaniar https://creativecommons.org/licenses/by/4.0
Analisis Penerapan Akuntansi Sesuai SAK EMKM Pada Usaha Mikro, Kecil dan Menengah (UMKM) (Studi Kasus Pada Spons Cuci Piring Delia Shop di Kabupaten Bandung)
The purpose of this study was to determine how the process of recording and reporting finances has been carried out by the Delia Shop dishwashing sponge UMKM, to determine whether the Delia Shop dishwashing sponge UMKM has implemented accounting in accordance with SAK EMKM and to determine what obstacles are faced by the Delia Shop dishwashing sponge UMKM in implementing accounting in accordance with SAK EMKM. This study was conducted using a qualitative descriptive research method with a case study approach. The results of this study indicate that the Delia Shop dishwashing sponge UMKM still carries out simple and irregular financial recording and reporting without any clear separation, the Delia Shop dishwashing sponge UMKM has not implemented accounting in accordance with SAK EMKM, while the obstacles faced by the Delia Shop dishwashing sponge UMKM are lack of understanding of accounting, time constraints, and the absence of separation of business and personal finances. Tis study focuses and personal finances. This study focuses on the application of SAK EMKM to the Delia Shop dishwashing sponge UMKM.
Copyright (c) 2025 Ameliana Agustin, Ita Suryanita Supyan https://creativecommons.org/licenses/by/4.0
Optimalisasi Pengelolaan Zakat Produktif Melalui Program Z-Chicken Baznas Kota Palembang Dalam Meningkatkan Kesejahteraan Mustahik
This study discusses the optimization of productive zakat management through the Z-chicken program implemented by Baznas Kota Palembang in order to improve the welfare of mustahik. The focus of the study includes the form of management, supporting and inhibiting factors, and optimization strategies that can be applied. This study uses a descriptive qualitative approach with data collection techniques through interviews and documentation The results show that productive zakat management is carried out through the provision of business capital, entrepreneurship training, mentoring, and periodic monitoring. Supporting factors include structural support and collaboration, targeted selection, capital assistance, intensive mentoring, and government support, while inhibiting factors include the mentality of mustahik and budget constraints, as well as business competition. The optimization strategies implemented include targeting, empowerment through training and mentoring, periodic monitoring and evaluation, business diversification and networking, collaboration with the government and MSME agencies, transparency and accountability in data management, and a maqasid sharia approach. The Z-Chicken program has proven to improve the economic and social welfare of beneficiaries, in line with hifz al-mal and hifz al-nafs.
Copyright (c) 2025 Sepratia Shafa Salsabila, Titin Hartini, Rinol Sumantri https://creativecommons.org/licenses/by/4.0
Pengaruh Green Banking dan Biaya Operasional Terhadap Profitabilitas Pada Bank di BEI Tahun 2019-2023
The purpose of this study is to examine the effect of Green Banking and Operating Expenses on Profitability in Banks listed on the Indonesia Stock Exchange during 2019–2023. The research method uses quantitative data and is analyzed with EViews software through regression analysis, determining the use of either the Fixed Effect Model or the Random Effect Model. The data used consist of variables Green Banking (X1), Operating Expenses (X2), and Profitability (Y) obtained from the financial statements of banks listed on the Indonesia Stock Exchange from 2019–2023. The test results indicate that the more appropriate model to use is the Random Effect Model (REM) compared to the Fixed Effect Model (FEM). The findings of the study show that based on panel data regression analysis using the Random Effect Model (REM), Green Banking has no significant effect on profitability, while Operating Expenses has a significant positive effect on profitability. Simultaneously, both independent variables significantly affect profitability, although the model explains only a limited contribution of 27.79%.
Copyright (c) 2025 Naomi Refina Siahaan, Francis Hutabarat, Lorina Sudjiman Siregar https://creativecommons.org/licenses/by/4.0
Pengaruh Tingkat Leverage dan Kebijakan Dividen Terhadap Manajemen Laba Dengan Kualitas Audit Sebagai Variabel Moderasi
This study examines the effect of leverage level and dividend policy on earnings management practices, with audit quality as a moderating variable. The research was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The study population consisted of 228 companies, and a total of 76 companies were selected as samples using a purposive sampling method. Data analysis was performed using panel data regression with the assistance of EViews 13 software. The analytical techniques included descriptive analysis, model selection, classical assumption tests, and hypothesis testing. The approach used in this study was the Random Effect Model (REM). The results show that leverage has a negative and significant effect on earnings management, while dividend policy does not have a significant effect on earnings management. Furthermore, audit quality is proven to act as a pure moderator that both strengthens and weakens the relationship between leverage and earnings management, but does not moderate the relationship between dividend policy and earnings management. Future research is suggested to consider additional factors such as firm size, profitability, institutional ownership, or ownership structure, which may influence earnings management practices.
Copyright (c) 2025 Heriyanto Heriyanto, Nopiani Indah https://creativecommons.org/licenses/by/4.0
Analisis Pengaruh Firm Size Profitabilitas transfer Pricing Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur Makanan dan Minuman yang Terdaftar Pada Bursa Efek Indonesia
This study aims to analyze the effect of company size, profitability, and transfer pricing on profit growth in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX). Profit growth is considered a determining factor in evaluating financial performance and the entity's strengths to investors. Company size reflects the capacity to manage resources, profitability describes management efficiency in generating profits, while transfer pricing has the potential to affect profits through the pricing of transactions between related entities. This study utilizes a quantitative approach and purposive sampling method, involving eight entities with a total of 40 observations during the 2020–2025 period. Data evaluation was applied using panel data regression and the Fixed Effect Model (FEM). The findings indicate that company size has a significant effect on profit growth, but profitability and transfer pricing do not have a significant effect. These findings contribute to the analysis of indicators that determine profit growth in the manufacturing sector and serve as a reference for management and investors in making strategic decisions.
Copyright (c) 2025 Verent Patricia, Rumintar J.H Marpaung https://creativecommons.org/licenses/by/4.0
Pengaruh Pelatihan Kerja dan Disiplin Kerja Terhadap Kinerja Karyawan PT Poli Warna Indonesia
This study examines the influence of training and work discipline on the performance of millennial employees at PT Poli Warna Indonesia. The issue arises from the low effectiveness of training programs and insufficient discipline, which reduce productivity. A quantitative approach with a descriptive-associative method was applied, involving all 105 employees as the sample through saturated sampling. Data were analyzed using statistical tests, including multiple linear regression, t-test, and F-test. The results indicate that both training and discipline significantly affect employee performance, both individually and simultaneously. These findings highlight the importance of improving training quality and enforcing discipline to enhance overall performance.
Copyright (c) 2025 Ahmad Rapiudinsyah, Hamid Halin, Emilda Emilda https://creativecommons.org/licenses/by/4.0
Pengaruh Pengetahuan dan Pengawasan Atasan Langsung Terhadap Penerapan PSAP No 5 Dalam Penyajian Beban Persediaan di Laporan Keuangan
The Audit Board of the Republic of Indonesia’s (BPK) review of the 2015 Financial Statements revealed numerous inconsistencies in inventory reporting against government accounting standards, resulting in a Fair with Exceptions (WDP) opinion for BPS. This highlights issues in implementing PSAP No. 5 on inventory, likely influenced by multiple factors. This study examines how awareness and supervisory oversight affect the application of PSAP No. 5 in presenting inventory expenses in financial reports. The research covers all BPS work units in West Java, employing an explanatory, quantitative design with multiple regression analysis. Data were collected through online questionnaires during the pandemic. Findings show that awareness and supervision jointly influence PSAP No. 5 implementation, but individually, only awareness has a significant effect, while direct supervision does not.
Copyright (c) 2025 Djuwita Permatasari https://creativecommons.org/licenses/by/4.0
Pinjaman Online di Era Digital: Tantangan dan Peluang Bagi Mahasiswa di Kabupaten Asahan
The objective of this study is to provide education and understanding, as well as to identify the challenges and opportunities of online loans in the Digital Era, particularly for students in Asahan Regency. This study employs a Mixed Method approach, combining quantitative research with an analytical cross-sectional design and qualitative research to strengthen the quantitative data through semi-structured interviews, also known as focus group discussions (FGD). The population of this study consists of university students in Asahan Regency, using primary data collected via questionnaires. The sample size used in this study is 100 respondents. Data processing is conducted using SPSS software, with multivariate analysis through multiple regression. Research findings explain that there is not a positive and significant correlation between financial literacy and self-efficacy on student decisions to use online loans, but for user behavior and financial conditions there is positive and significant correlation on students' decisions to use online loans.
Copyright (c) 2025 Endra Saputra, Ahmad Muhazir, Nurya Anggi Br Tanjung https://creativecommons.org/licenses/by/4.0
Citra Klinik, Kualitas Pelayanan, dan Fasilitas Kesehatan sebagai Faktor Penentu Kepuasan Pasien Rawat Jalan di Klinik Utama Santa Elisabeth Hungaria, Kabupaten Landak
This study aims to analyze the influence of clinic image, service quality, and health facilities on outpatient satisfaction at Santa Elisabeth Hungaria Main Clinic, Ngabang, Landak Regency, West Kalimantan. The research employed a quantitative method with a survey approach, involving 126 outpatient respondents. Data analysis was carried out using multiple linear regression, including partial (t-test), simultaneous (F-test), and coefficient of determination (R²). The findings reveal that clinic image, service quality, and health facilities each have a positive and significant effect on outpatient satisfaction, with clinic image emerging as the most dominant variable. The simultaneous test also confirmed that the three independent variables collectively have a significant influence on patient satisfaction. The coefficient of determination (R²) of 0.508 indicates that 50.8% of the variation in patient satisfaction can be explained by these three variables, while the remaining 49.2% is influenced by other factors outside the model. These results reinforce previous studies and provide managerial implications that enhancing patient satisfaction should focus on strengthening clinic image, providing adequate health facilities, and continuously improving service quality.
Copyright (c) 2025 Mariana Mariana, Sumeidi Kadarisman, Rulia Rulia, Ayu Laili Rahmiyati, Kosasih Kosasih https://creativecommons.org/licenses/by/4.0
Entrepreneurial Mindset Petani Jagung Milenial: Inovasi dan Adaptasi dalam Menghadapi Volatilitas Pasar
This study aims to analyze the entrepreneurial mindset of millennial corn farmers in facing market volatility in Kabupaten Bone, specifically in Desa Poleonro, Kecamatan Libureng, Dusun Bance’e. The research employed a descriptive qualitative approach, with data collected through in-depth interviews, participatory observation, and document. The results indicate that millennial corn farmers demonstrate an entrepreneurial mindset through innovations in cultivation techniques, product diversification, utilization of digital technology for market information, and risk and capital management strategies. Family support, farmer groups, and social networks also enhance their adaptability. These findings suggest that an entrepreneurial mindset is a crucial factor for millennial farmers to improve productivity, income, and business resilience in the face of market uncertainty.
Copyright (c) 2025 Mildayanti Mildayanti, Sumiati Tahir https://creativecommons.org/licenses/by/4.0
Systematic Literature Review: Tax Amnesty dalam Perspektif Kepatuhan Pajak dan Penerimaan Negara
This study aims to analyze the effectiveness of tax amnesty policies in the perspective of tax compliance and state revenue using a Systematic Literature Review (SLR) approach. The background of this research is based on the growing fiscal needs and the ongoing debate on the short-term and long-term impacts of tax amnesty implementation in various countries, particularly in Indonesia. A total of 127 relevant articles were identified, and after a selection process, 43 articles were included for thematic analysis. The results indicate that tax amnesty is effective in boosting state revenue in the short term, mainly through asset declarations and repatriation, yet its long-term effect on compliance remains mixed. Some studies highlight improved voluntary compliance when accompanied by administrative reforms, while others underline the risk of moral hazard if not supported by consistent law enforcement. The study concludes that the success of tax amnesty is determined not only by policy design but also by the credibility of fiscal institutions and the level of public trust. These findings provide important insights into the dynamics of tax amnesty policies and serve as a foundation for designing more sustainable fiscal policies.
Copyright (c) 2025 Adriansyah Adriansyah, Fajriani Azis, Yulia Yunita Yusuf, Agung Muliaman Anas, Anisatun Humayrah Rais https://creativecommons.org/licenses/by/4.0
Kontribusi Beban Kerja, Disiplin, dan Budaya Kerja terhadap Produktivitas Pegawai Dinas Kesehatan Kabupaten Landak
This study aims to analyze the influence of workload, work discipline, and work culture on employee performance at the Health Office of Landak Regency, West Kalimantan Province. The background of the research is based on the importance of employee performance as a key determinant of public service success in the health sector. A well-measured workload, consistent work discipline, and a positive work culture are believed to enhance the effectiveness and productivity of employees in carrying out their duties. The research method employed is a quantitative approach with a survey technique. Data were collected through questionnaires distributed to 60 employees of the Health Office of Landak Regency. The research instrument was tested for validity and reliability using SPSS software, ensuring that the data were suitable for analysis. Data analysis included descriptive statistics, classical assumption tests, multiple linear regression, correlation tests, and determination coefficient tests to examine the influence of each variable. The findings reveal that, descriptively, workload, work discipline, work culture, and employee performance are categorized as fairly good. Partially, work discipline and work culture significantly influence employee performance, while workload does not show a significant effect. However, when managed proportionally, workload still supports performance achievement. Simultaneously, these three variables collectively contribute to improving employee performance.
Copyright (c) 2025 Fran Herwin, Sri Rochani Mulyani, Rukhiyat Syahidin, Taufan Nugroho, Farida Yuliaty https://creativecommons.org/licenses/by/4.0
Peran Competitive Advantage Sebagai Pemediasi E-Commerce dan Product Innovation Terhadap Kinerja Pemasaran UMKM Food and Beverage di Pontianak
This study aims to analyze the role of competitive advantage as a mediator between e-commerce and product innovation on the marketing performance of Food & Beverage MSMEs in Pontianak. A quantitative approach was used with a causal associative research design. Primary data were collected through questionnaires distributed to 150 business actors selected using a purposive sampling technique. Data analysis was conducted using the structural equation modeling (SEM) method using AMOS. The results of the study indicate that e-commerce has a positive and significant effect on competitive advantage, but does not have a direct impact on marketing performance. Conversely, product innovation is proven to have a positive and significant effect on both competitive advantage and marketing performance. Meanwhile, competitive advantage has a positive effect on marketing performance. However, the results of the Sobel test confirm that competitive advantage is unable to mediate the influence of e-commerce and product innovation on marketing performance. This finding indicates that the improvement in marketing performance of F&B MSMEs in Pontianak is more determined by product innovation strategies and the direct creation of differentiating value, while the utilization of e-commerce is not optimal due to limitations of the platform algorithm. The results of this study provide implications that business actors need to strengthen product innovation and branding strategies to strengthen their competitive position in the digital market.
Copyright (c) 2025 Citra Atata, Stivenes Tjin Siam https://creativecommons.org/licenses/by/4.0
The Role Of Market Orientation On The Marketing Performance Of Online Cake SMEs In Pontianak Through Product Innovation
Technological developments after COVID-19 have increased sharply. This has significantly changed people's consumption patterns, as physical stores have operational time constraints and target markets that are only in their immediate vicinity. The purpose of this study is to examine whether market orientation plays a role in marketing performance through product innovation as a mediating variable for online cake MSMEs in the city of Pontianak. The research population consists of SME operators selling cakes in Pontianak who use social media. The sample size is 127 respondents. This study was conducted using Amos software with a quantitative research method. Based on the hypothesis test results, it can be seen that market orientation has a direct effect on product innovation, namely CR exceeds 1.9 and P is less than 0.05. Product innovation also has a direct effect on marketing performance, namely CR also exceeds 1.9 and P is less than 0.05. Meanwhile, market orientation does not have a direct effect on marketing performance because CR is less than 1.9 and P exceeds 0.05. However, the Sobel test results indicate that market orientation affects marketing performance with product innovation as a mediating variable because the calculated T is greater than the table T. Therefore, it can be concluded that the combination of these two variables, market orientation and product innovation, can strengthen the marketing performance of MSME players, especially those who sell cakes online using social media in the Pontianak area.
Copyright (c) 2025 Wyllie Davin, Dewi Santika https://creativecommons.org/licenses/by/4.0
Increasing Pontianak Snack Food Msmes Through: Social Media Marketing, Product Innovation, and Entrepreneurial Orientation
This study aims to examine the influence of social media marketing, product innovation, and entrepreneurial orientation on the marketing performance of snack food MSMEs in Pontianak. The problem addressed in this study is the phenomenon of constantly changing trends, which requires business actors to adapt to market dynamics. Doing business is not about fomo but about understanding market needs and business sustainability through marketing strategies. The marketing strategies in this research are social media, product innovation, and entrepreneurial orientation. The research method used is a quantitative approach through a questionnaire with a total sample of 115 respondents. The sampling technique used was purposive sampling, and data were collected through questionnaires measured on a 1-10 rating scale. Data analysis was conducted using SPSS v.27.0. The results indicate that social media marketing and product innovation have a significant effect on marketing performance. The entrepreneurial orientation variable has no effect on marketing performance. The discussion in this study is that the majority of MSME actors have utilized social media and product innovation to achieve better performance outcomes. Meanwhile, entrepreneurial orientation is more related to the ability of business actors to develop ideas, be brave, and act proactively.
Copyright (c) 2025 Princes Charline Vion, Georgerius Graceallah https://creativecommons.org/licenses/by/4.0
Peran Social Media Marketing Dalam Hubungan Kepercayaan Merek Terhadap Keputusan Pembelian Sepeda Motor Yamaha Pada Gen-Z di Sekayam Sanggau
When it comes to influencing purchase decisions, particularly among millennials and Gen Z, social media marketing plays an ever-increasingly vital role in establishing brand trust. Because of the growing need for mobility, customers in Sekayam District, Sanggau Regency, who buy Yamaha motorcycles, also take brand trust and the efficacy of digital promotions into account when making a purchase choice. The most pressing concern is the potential impact of social media marketing on consumers' faith in brands and their subsequent purchase decisions. This study seeks to examine the impact of social media marketing and brand trust on the purchasing decisions of Gen Z in Sekayam, Sanggau, regarding Yamaha motorcycles. With the use of questionnaires and in-depth interviews, this quantitative study gathered data from 103 participants. The data was subsequently subjected to Structural Equation Modeling (SEM) analysis with the assistance of AMOS. The findings demonstrated that social media marketing mediated the favorable and significant relationship between brand trust and purchase decisions. Finally, attracting Gen Z consumers requires refining digital marketing methods, since increased brand trust increases the possibility of a purchase choice.
Copyright (c) 2025 Mesyias Akren Tindo, Pasifikus Maisirata https://creativecommons.org/licenses/by/4.0
Analisis Deskriptif Atas Faktor-Faktor yang Menentukan Pertumbuhan UMKM Serta Kontribusinya Terhadap Kesempatan Kerja dan Kesenjangan Pendapatan di Jabodetabek
This study analyzes the factors influencing the growth of Micro, Small, and Medium Enterprises (MSMEs) and their contribution to employment opportunities and income inequality in the Jabodetabek region. Secondary data were obtained from the Central Bureau of Statistics (BPS), the Ministry of Cooperatives and SMEs, and relevant academic literature. The research employed descriptive analysis and panel regression using the Pooled Least Squares method, along with Chow and Hausman tests to determine the most appropriate estimation model. The findings reveal that technology adoption and credit access have a significant positive effect on MSME growth, while capital and turnover show a significant negative effect. Business age was found to be insignificant. An R-squared value of 0.88 indicates high model reliability, while the Chow and Hausman tests confirm that the Fixed Effect Model is the most suitable to capture cross-sectional heterogeneity. The study concludes that technology utilization, productive credit access, and efficient capital management are key drivers of MSME growth. Policy recommendations include accelerating MSME digitalization, expanding productive financing schemes, and strengthening managerial capacity to enhance the role of MSMEs in job creation and reducing income inequality in Jabodetabek.
Copyright (c) 2025 Pujiastuti Pujiastuti, Edward Alfin, Sri Mardiyati https://creativecommons.org/licenses/by/4.0
Pengaruh Penggunaan E-wallet Terhadap Perilaku Konsumtif Generasi Z di Kota Bukittinggi dengan Literasi Keuangan sebagai Variabel Moderasi
This study aims to research the influence of e-wallet usage on the consumptive behavior of Generation Z in Bukittinggi, with financial literacy acting as a moderating variable. The research employs a quantitative approach and is analyzed using the Structural Equation Modeling – Partial Least Squares (SEM-PLS) method. The respondents consist of 130 college students from two higher education institutions in Bukittinggi, namely the Haji Agus Salim Institute of Technology and Business (ITBHAS) and UIN Sjech M. Djamil Djambek (UIN SMDD), who are active e-wallet users. The results of the study indicate that, e-wallet usage has a positive and significant influence on the consumptive behavior of Generation Z in Bukittinggi. Financial literacy also has a positive and significant effect on consumptive behavior, although the consumption tends to be more conscious and well-planned. Furthermore, Financial literacy is proven to weaken the influence of e-wallet usage on the consumptive behavior of generation Z in Bukittinggi. Therefore, financial literacy plays an important role in mitigating the negative impact of the convenience of e-wallet usage on the consumptive bahavior of the younger generation.
Copyright (c) 2025 Sri Kemala, Nurul Hilmi, Diah Permata, Jennisa Dwina Indriani https://creativecommons.org/licenses/by/4.0
Pengaruh Komite Audit, Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Penghindaran Pajak
This study aims to analyze the influence of audit committees, institutional ownership, and company size on tax avoidance in companies included in the Jakarta Islamic Index 30 (JII 30) for the 2019–2023 period. This study uses a quantitative approach with a purposive sampling technique, based on three criteria, namely: (1) Companies listed on sharia stocks recorded on the JII in 2019–2023, (2) Companies that publish financial reports using the rupiah currency in the observation year for the 2019–2023 period, (3) Companies do not have a negative commercial profit value so as not to cause distortion in the study. Based on these criteria, 10 companies were obtained as samples. Data analysis was carried out using multiple regression using the Eviews-12 application. The results of the study show that the three independent variables simultaneously have a significant impact on tax avoidance. However,Partially, audit committees and institutional ownership have no significant effect, while company size does. These results indicate that large-scale companies tend to be more capable of developing tax avoidance strategies because they have more adequate resources and tax planning. The implications of this study emphasize the importance of tax policy oversight for large companies to minimize tax avoidance practices.
Copyright (c) 2025 Tasya Ayu Utami, Ferdiansyah Ferdiansyah https://creativecommons.org/licenses/by/4.0
Pengaruh Tingkat Aglomerasi Industri dan Jumlah Tenaga Kerja Terhadap Ketimpangan Pendapatan di Pulau Sumatera Dalam Perspektif Ekonomi Islam Tahun 2020-2023
Inequality in development is a fundamental issue that needs to be continuously minimized as much as possible. Efforts that can be made include equitable development across regions and creating as many job opportunities as possible. This research aims to analyze the impact of industrial agglomeration levels and the number of workers on income inequality in Sumatra Island from the perspective of Islamic economics during the period of 2020 - 2023. This type of research is quantitative, utilizing secondary data in the form of panel data by combining time series and cross-sectional data. The time series data in this study covers the last four years, namely 2020 - 2023, while the cross-sectional data includes 10 provinces on Sumatra Island. The data is processed using panel data analysis and Random Effect Model regression with Eviews 10 software. The analysis results indicate that the level of industrial agglomeration in Sumatra Island has a positive effect on income inequality; however, this effect is not statistically significant. Meanwhile, the number of workers shows a negative effect on income inequality, but it is also not statistically significant, indicating that an increase in the number of workers does not necessarily contribute directly to income distribution across all provinces in Sumatra. Simultaneously, both variables have a significant effect on income inequality, suggesting that the factors of industrial agglomeration and the number of workers together influence this inequality. From the perspective of Islamic economics, these results emphasize the importance of applying principles of social justice such as zakat, infak, sadaqah, waqf, and fair wealth distribution as strategies to reduce income inequality.
Copyright (c) 2025 Siska Agustin, Siska Yuli Anita, Taufiqur Rahman https://creativecommons.org/licenses/by/4.0
Analisis Preferensi Petani Terhadap Minat Beli Bibit Kelapa Sawit di Cv. Harmoni Hijau Lestari
This study aims to analyze oil palm farmers’ preferences toward oil palm seedling attributes and to identify the most influential attributes on purchase intention in South Sumatra Province, Indonesia. The research falls within the marketing field, particularly consumer behavior in the agribusiness sector, focusing on four attributes: seed type, seedling size, price, and product quality. A quantitative approach was employed using a saturated sampling technique, involving 33 farmer respondents who had purchased oil palm seedlings. Data were collected through closed-ended questionnaires and analyzed using Conjoint Analysis with SPSS version 27. The results reveal that product quality is the most influential attribute on purchase intention, with an importance value of 40.215%, followed by price, seed type, and seedling size. The most preferred combination consists of the SJ 5 variety, an 8-month seedling size, and a price of IDR 52,000 per seedling. The model shows high accuracy with a Pearson’s R value of 0.978 and a coefficient of determination (R²) of 0.957, indicating that 95.7% of the variation in purchase intention can be explained by the attribute combinations analyzed. These findings highlight that farmers tend to prioritize seedling quality and legality in their decision-making process, implying that marketing strategies should focus on improving quality, ensuring certification, and providing education on superior varieties.
Copyright (c) 2025 Aldi Primanda, Emilda Emilda, Meilin Veronica https://creativecommons.org/licenses/by/4.0
Pengaruh Pelatihan Brevet C terhadap Pemahaman Perpajakan dan Kinerja Akuntan Pemula
This study aims to analyze the effect of Brevet C Training on taxation comprehension and the performance of novice accountants. The study employs a quantitative approach with a sample of 30 novice accountants who participated in the training. Data were collected through questionnaires and analyzed using descriptive statistics, validity and reliability tests, Pearson correlation, and simple linear regression with SPSS. The results indicate that participants’ attendance, active participation, and understanding of the material were at a high level, as was their performance in completing tax assignments. The validity and reliability tests show that the research instruments are valid and reliable (Cronbach’s Alpha = 0.942). Pearson correlation analysis reveals a positive and significant relationship between Brevet C Training and the performance of novice accountants (r = 0.944; p < 0.01). Simple linear regression analysis shows that Brevet C Training has a significant effect on accountant performance, with the regression equation Y_Total = 5.12 + 0.67 X_Total and R² = 0.891. This study confirms that Brevet C Training is effective in improving taxation comprehension and the performance of novice accountants.
Copyright (c) 2025 Yudi Budi Yuniarso, Ilham Teruna Bakti, Wening Estiningsih, Saripah Saripah https://creativecommons.org/licenses/by/4.0
Pengaruh Budaya K3, Kompetensi Pekerja & Lingkungan Kerja Terhadap Pencapaian Zero Accident Pada PT PLN (PERSERO) Unit Induk Distribusi Sumatera Selatan, Jambi dan Bengkulu Unit Pelaksana Pelayanan Pelanggan Lubuk Linggau
Amidst the high number of workplace accidents in the electricity sector, this study aims to determine the influence of Occupational Safety and Health (OHS) Culture, Worker Competence, and the Work Environment on achieving zero accidents at PT PLN (Persero) UP3 Lubuklinggau. The urgency of this research is based on the importance of creating a safe, healthy, and productive work environment to improve safety and efficiency. This study used a quantitative approach, with surveys and questionnaires as the primary instruments. The sample of 105 respondents was comprised of engineering employees. Data analysis was performed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of SmartPLS software version 4.0. The results show that simultaneously, OHS Culture, Worker Competence, and the Work Environment significantly influence the achievement of zero accidents. Partially, OHS Culture and Worker Competence have a significant effect, while the work environment does not. The coefficient of determination (R²) of 0.775 indicates that the model has strong explanatory power for the dependent variable. These findings imply the importance of improving OHS culture and competency as a primary strategy in preventing workplace accidents. This research provides theoretical contributions to strengthen the literature on occupational safety, as well as practical contributions to the management of PT PLN (Persero) UP3 Lubuk Linggau in developing more effective and sustainable OHS policies.
Copyright (c) 2025 M Hafid Lisantara, Fajar Ramadhan https://creativecommons.org/licenses/by/4.0
Pengaruh Konten Media Sosial Terhadap Keputusan Berkunjung di Coffee Shop Balong Aja Garut
The purpose of this study is to examine how social media content influences the decision to visit Coffee Shop Balong Aja Garut. The background of the research lies in the increasing use of Instagram and TikTok as digital promotional platforms capable of capturing consumer attention. This study adopts a quantitative approach with analysis conducted through a structural model. The respondents were visitors of Coffee Shop Balong Aja who actively use both platforms. The findings reveal that social media content has a positive and significant effect on visiting decisions. The more engaging, relevant, and consistent the content, the greater the likelihood that consumers will decide to visit. These results highlight the dual role of social media—not only as a communication medium but also as a strategic instrument for building brand image, enhancing attractiveness, and shaping consumer behavior. Practically, the outcomes of this research are expected to provide culinary business managers with insights to develop more creative and innovative digital promotion strategies, while also serving as a valuable academic reference for future studies.
Copyright (c) 2025 Fidelis Zebua https://creativecommons.org/licenses/by/4.0
Pengaruh Intensitas Research and Development (RND) terhadap Nilai Perusahaan di Asia Tenggara : Peran Moderasi Strategi Bisnis
This study examines the effect of Research and Development (R&D) intensity on firm value in Southeast Asia, with a focus on the moderating role of business strategy. Panel regression was applied to unbalanced data from non-financial companies listed on Southeast Asian stock exchanges during 2017-2024, analyzed using OLS with robust standard errors in STATA 17. The results indicate that R&D intensity positively and significantly influences firm value. Both cost leadership and product differentiation strategies significantly moderate this relationship, strengthening the impact of innovation investment on market value. Robustness tests using cluster-robust standard errors and one-year lag regression reinforce the findings and confirm their regional relevance. The main contribution lies in integrating business strategy as a moderator, enriching the literature on innovation and strategy in enhancing firm value. Practical implications emphasize the importance of aligning R&D management with appropriate business strategies to optimize competitiveness and market value. Policy support through fiscal incentives, intellectual property protection, and innovation capacity building is essential to foster the successful implementation of these strategies. Thus, firms can develop innovative, efficient, and sustainable business ecosystems in the digital and global era.
Copyright (c) 2025 Khalilul Rahman, Sanda Patrisia Komalasari, Crescentiano Agung Wicaksono, Aninda Puji Adila https://creativecommons.org/licenses/by/4.0
Penyesuaian Tarif PBJT atas Jasa Hiburan Tertentu Dalam Menunjang Daya Saing Jakarta Sebagai Global City (Studi Kasus UU No 2 Tahun 2024 Tentang Provinsi Daerah Khusus Jakarta)
This study aims to analyze the adjustment of the Tax on Certain Goods and Services (PBJT) rates in the entertainment sector in Jakarta following the enactment of Law Number 2 of 2024 concerning the Jakarta Special Region, as well as the economic impact of this new policy on the entertainment industry in the region. The relocation of Indonesia’s capital from Jakarta to the Nusantara Capital City (IKN) in East Kalimantan, through Law Number 3 of 2022, forces Jakarta to adapt to new challenges to maintain its position as the national economic center. Currently, the entertainment sector in Jakarta still significantly contributes to Regional Original Revenue (PAD) through PBJT revenue, regulated by Law Number 1 of 2022 on Financial Relations between the Central and Regional Governments (UU HKPD) with a tax rate range of 40% - 75% and Law No. 2 of 2024, with a tax rate range of 25% - 75% for certain entertainment services. This research employs a qualitative approach with a literature review method. Data are obtained through document analysis and interviews with stakeholders, including entertainment industry players, related associations, and government representatives. This study also evaluates a comparison of entertainment tax rate policies in Southeast Asian countries, such as Thailand, Malaysia, Vietnam, and the Philippines, to understand how the tax policy implemented in Jakarta may affect the city’s competitiveness as a global city. Several entertainment industry players have filed judicial reviews in the Constitutional Court, arguing that high entertainment tax rates could harm their constitutional rights and reduce Jakarta’s competitiveness in the global city index. The findings of this study are expected to provide deeper insights into the impact of tax policy changes on the entertainment sector in Jakarta and to offer recommendations for the government in establishing tax policies that support economic sustainability and Jakarta's competitiveness as a global city.
Adjustment of PBJT Rates on Certain Art and Entertainment Services
Copyright (c) 2025 Hendra Kurniawan, Fiter Abadi https://creativecommons.org/licenses/by/4.0
Pengaruh Inflasi dan Jumlah Uang yang Beredar Terhadap ROA Pada Bank Central Asia Syariah Periode 2013-2022
This study aims to determine the effect of inflation, exchange rates and interest rates on the Jakarta Islamic Index stock price index for the period 2016-2023 partially or simultaneously. The research method and type of data used are quantitative methods and secondary data, while the sample in this study is using annual date series (time series) data from 2016-2023. The data analysis method used is financial ratio analysis and quantitative analysis. Furthermore, hypothesis testing uses the t test and f test. The results of this study indicate that Inflation partially has no effect on the share price of the Jakarta Islamic Index for the 2016-2023 Period, the Exchange Rate variable partially has a negative effect on the share price of the Jakarta Islamic Index for the 2016-2023 Period, Interest Rates partially have no effect on the share price of the Jakarta Islamic Index for the 2016-2023 Period. Inflation, exchange rates and interest rates simultaneously affect the share price of the Jakarta Islamic Index (JII) 2016-2023 period. Based on the results of the coefficient of determination test, the R square value is 0.887. So it can be concluded that the Inflation, Exchange Rate and Interest Rate variables have a large influence of 88.7% on the Jakarta Islamic Index Stock Price variable.
Copyright (c) 2025 Noryani Noryani, Nurwita Nurwita https://creativecommons.org/licenses/by/4.0