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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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
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
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
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
Pengaruh Transfer Pricing, Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Consumer Non Cyclical Tahun 2021 - 2023
The purpose of this study is to determine the partial and simultaneous influence of the variables Leverage, Profitability, Transfer Pricing, and company size on Tax Avoidance, This research method is quantitative using the Classical Assumption test technique, Multiple Regression Test analysis, Hypothesis Testing and Determination Coefficient Test. leverage variable The results of this study are that the transfer pricing, profitability, leverage and company size variables have an effect on tax avoidance of 15.1% while the remaining 84.9% is influenced by other variables not included in the regression model in this study. The transfer pricing variable is partially proven to have a significant and negative effect on tax avoidance in non-cyclical consumer sector manufacturing companies in 2021 - 2023. The profitability variable is partially proven to have a significant and negative effect on tax avoidance in non-cyclical consumer sector manufacturing companies in 2021 - 2023. The leverage variable does not have a significant and negative effect on tax avoidance in non-cyclical consumer sector manufacturing companies in 2021 – 2023.
Copyright (c) 2025 Andrea Yunike Hadi Poernomo, Andreas Bambang D https://creativecommons.org/licenses/by/4.0
Pengaruh Kompetensi, Kolaborasi dan Digitalisasi Material Return And Warehouse Inventory Terhadap Kinerja Karyawan Pada PT PLN (Persero) Unit Induk Distribusi Sumatera Selatan, Jambi dan Bengkulu
This study aims to examine the influence of employee competency, inter-team collaboration, and digitalization in the Material Return and Warehouse Inventory (MRWI) system on employee performance at PT PLN (Persero) Main Distribution Unit of South Sumatra, Jambi, and Bengkulu. In facing the demands of modernization and digital transformation, this energy company needs to improve the effectiveness of material management so that operations can run more efficiently, timely, and accurately. The research method used is a quantitative approach with data collection through questionnaires distributed to 110 employees related to logistics. Data analysis was carried out using validity tests, reliability, classical assumptions, multiple linear regression, and partial (t-test) and simultaneous (F-test) significance tests. The study population included all employees who play a role in managing material returns and warehouse inventory at PLN UID S2JB, with samples taken using purposive sampling.The results of the study indicate that the three variables tested competence, collaboration, and digitalization have a positive and significant effect on employee performance. Digitalization of SAP-based systems and the Online Warehouse Application (AGO) provides the most dominant contribution in increasing the speed, accuracy, and transparency of the material management process. The t-values for competence (3.491), collaboration (3.238), and digitalization (5.551) are all greater than the t-table (1.983) with a significance level below 0.05, while the F-value of 88.881 exceeds the F-table value of 2.690 with a significance level of 0.000, confirming a significant simultaneous effect. These findings confirm that enhancing employee capabilities through technical and digital training, strengthening a culture of teamwork, and optimizing the use of digital technology are key to improving productivity and performance quality within PLN UID S2JB. The research findings are expected to serve as a strategic reference for management in refining work processes, strengthening human resource development, and supporting sustainable digital transformation.
Digitalization of Material Returns and Warehouse Inventory
Copyright (c) 2025 Wisnuaji Diputra, Marzuki Alie, Tien Yustini https://creativecommons.org/licenses/by/4.0
Peningkatan Kualitas Pelayanan Pembayaran Sistem QRIS Terhadap Peningkatan Usaha Pada Rumah Makan Sop Saudara H Arsyad di Kabupaten Sidenreng Rappang
This study aims to analyze the extent to which the implementation of the QRIS digital payment system can improve service quality and contribute to business development at Rumah Makan Sop Saudara H. Arsyad in Sidenreng Rappang Regency. This research employed a descriptive qualitative approach, with data collected through observation, in-depth interviews, and documentation. Informants were selected using purposive sampling, consisting of seven participants: the business owner, a cashier, and five customers who had used QRIS services. Data were analyzed qualitatively with the assistance of NVivo 12 Plus to identify key themes. The findings reveal that the use of QRIS significantly enhances service quality, particularly in responsiveness and tangibles indicators. Employees are perceived as responsive, friendly, and quick to assist transactions, with strategically placed and neatly arranged QR codes. Reliability, assurance, and empathy indicators are also well-fulfilled, creating fast, secure, and convenient transactions. From a business development perspective, QRIS positively impacts operational efficiency, increases sales and revenue, and supports digital transaction recording. These findings indicate that QRIS not only plays a role in improving service quality but also serves as an adaptive strategy to support the growth and stability of micro, small, and medium enterprises (MSMEs), particularly in the culinary sector.
Copyright (c) 2025 Akmal Zainuddin, Muhammad Rusdi, Andi Riska Andreani Syafaruddin, Haslindah Haslindah https://creativecommons.org/licenses/by/4.0
Pengaruh Ukuran Perusahaan, Solvabilitas, Profitabilitas, dan Ukuran Kap Terhadap Audit Delay Studi Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2018-2023
The Indonesian capital market has experienced significant growth, with the number of investors reaching 11.58 million in August 2023. This study aims to analyze the impact of company size, solvency, profitability, and the size of Public Accounting Firms (KAP) on audit delay in energy sector companies listed on the Indonesia Stock Exchange during the period 2018-2023. The research method employed is quantitative, utilizing a multiple linear regression analysis approach based on secondary data from financial statements and relevant information. The findings indicate that company size and solvency do not have a significant effect on audit delay, while profitability has a significant negative impact. The size of KAP also does not significantly affect the timeliness of audit completion. The conclusion emphasizes the importance of profitability in expediting the audit process, while company size and solvency are not determining factors. The implications suggest that companies should enhance transparency and efficiency in financial reporting to expedite the audit process, and consider the quality of internal control systems as a key factor in managing audit delay.
Copyright (c) 2025 Restu Aulia Syavira, Endah Yuni Puspitasari, Dian Nirmala Dewi https://creativecommons.org/licenses/by/4.0
Strategi Komunikasi Pemasaran dalam Meningkatkan Klien Event Organizer CV Ritme Ajib Jember
The rapid development of the Event Organizer (EO) industry in Indonesia, especially in Jember Regency, has led to intense competition that demands the implementation of effective marketing communication strategies. This study aims to analyze the marketing communication strategies applied by CV Ritme Ajib Jember in efforts to increase the number of clients, as well as to identify the inhibiting factors faced by the company. The research approach used is descriptive qualitative with purposive sampling technique involving owners, employees, and clients as the main informants. Data were collected through observation, in-depth interviews, documentation, and literature review, then analyzed using triangulation techniques to ensure the validity of the findings. The results show that CV Ritme Ajib Jember integrates various forms of promotional mix such as social media (Instagram), personal selling, sales promotion, direct marketing, and public relations, which prove effective in attracting and retaining clients. However, the company faces challenges such as price competition, limited resources, and changing consumer behavior in the digital era. Therefore, this study recommends strengthening digital marketing capacity, service innovation, product differentiation, marketing budget optimization, and enhancing customer relationships as key strategies to maintain competitive advantage. These findings are expected to provide practical contributions to the development of marketing communication strategies in the EO industry, particularly in the Jember area.
Copyright (c) 2025 Bayu Andrianto, Amin Silalahi, Nugroho Edie Santoso https://creativecommons.org/licenses/by/4.0
Pengaruh Variasi Produk dan Labelisasi Halal terhadap Kepuasan Konsumen untuk Meningkatkan Minat Beli Ulang (Studi pada Konsumen Tulip Bakery, Cakes, & Coffee Shop di Kabupaten Purworejo)
Competition in the rapidly growing business industry makes large sector industries compete to introduce their products and services to consumers. This competition does not only affect large industries, but also small businesses or MSMEs. This study intends to examine in depth the extent to which product variety and the application of halal labels contribute to customer plans to repurchase Tulip Bakery, Cakes, & Coffee Shop products with customer satisfaction as an intermediary. This study applies a quantitative approach through the process of collecting data through a survey using a questionnaire as the main way of collecting primary data. This survey involved 130 respondents who had purchased or consumed products from Tulip Bakery, Cakes, & Coffee Shop. The data obtained were analyzed with SPSS 25 ver. which shows that the provision of product diversity and halal labeling significantly helps increase customer satisfaction so that it can increase their likelihood of repurchasing. Furthermore, the study results confirm that when customers feel happy, it significantly influences their desire to purchase again, so that customer satisfaction acts as a link in the influence of product diversity and halal labeling on repurchase intention.
Copyright (c) 2025 Uswatun Hasanah, Murry Harmawan Saputra, Hubi Rahmat Andika https://creativecommons.org/licenses/by/4.0
Keberuntungan Berpihak Pada Mereka yang Siap: Bagaimana UMKM Pantura Melakukan Pendekatan terhadap Inovasi Model Bisnis di Industri 4.0
This article discusses how the implementation of Industry 4.0 drives business model transformation in food and beverage MSMEs in the Pantura region of Pamekasan, based on qualitative research involving 31 MSMEs. Given the strategic role of MSMEs in creating local and national economic value, this study focuses on how digitization, automation, and connectivity influence business innovation patterns in this sector. The research findings highlight that Industry 4.0 encompasses three main dimensions: digitalization of production processes, implementation of smart systems based on cyber-physical systems (CPS), and enhanced connectivity and collaboration among business actors throughout the value chain. Findings indicate that this transformation drives innovation in three key elements of the business model: value creation (e.g., real-time data utilization, production efficiency), value offering (development of customer-centric products and services), and value capture (payment innovation and customer interaction). The study also found that the position of MSMEs as users and/or providers of Industry 4.0 solutions, as well as internal and external motivations for adopting technology, influence the form and direction of business model innovation. Furthermore, the study identified four typologies of MSME responses to Industry 4.0: traditional, early planners, technology users, and full adopters. The implications of these findings provide practical guidance for SMEs and policymakers to design more targeted strategies for adapting and accelerating digital transformation in the Industry 4.0 era.
Copyright (c) 2025 Junaidi Junaidi; Fauzan Prasetyo Eka Putra; Fadoli Rahman https://creativecommons.org/licenses/by/4.0
Determinan Opini Audit Pemerintah Provinsi di Indonesia
This study aims to examine the contribution of Audit Findings, Regional Government Size, Follow-up on Recommendations from Settlement Results and Examination of Regional Losses to the Audit Opinion of Provincial Governments in Indonesia. The quantitative discussion applies secondary reports generated from www.bpk.go.id. The population covers 34 provinces in Indonesia from 2019 to 2023. This study uses logistic regression analysis assisted by the Eviews 12 application. The research results with partial Continuation of Audit Recommendations contribute to Audit Opinion. Then the scale of Local Government, Audit Findings, and Settlement of Regional Losses do not contribute to Audit Opinion. Simultaneous testing results in the scale of Local Government, Audit Findings, continuation of Audit Recommendations, and Settlement of Regional Losses contribute to Audit Opinion on Provincial Government fund data in Indonesia.
Copyright (c) 2025 Novia Ramadania, Nelly Masnila, Henny Yulsiati https://creativecommons.org/licenses/by/4.0
Pengaruh Profitabilitas, Struktur Modal, dan Pertumbuhan Perusahaan terhadap Penghindaran Pajak pada Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia
This study aims to analyze the effect of profitability, capital structure, and company growth on tax avoidance in mining companies listed on the Indonesia Stock Exchange. The background of this research is the high level of tax avoidance practices in the mining sector, which can reduce the state's potential revenue. The research utilizes secondary data derived from financial reports of companies spanning the years 2018 to 2024. A quantitative approach is applied through multiple linear regression analysis. Profitability is assessed using the Return on Assets (ROA) ratio, while capital structure is evaluated based on the Debt to Equity Ratio (DER). Additionally, company growth is measured by the yearly increase in assets. The results show that profitability, capital structure, and company growth do not have a significant effect on tax avoidance. These findings suggest that tax avoidance practices in the mining sector are influenced by other factors beyond the three variables studied. The conclusion highlights the importance of strengthening regulations and oversight to suppress tax avoidance practices, as well as the need for further research considering external and non-financial factors.
Copyright (c) 2025 Zulhayani Zulhayani, Djunita Permata Indah, Vitriyan Espa https://creativecommons.org/licenses/by/4.0
Penerapan Prinsip-Prinsip Value for Money dalam Sistem Tata Kelola Keuangan Desa
Village governments as owners of regional autonomy rights still face challenges in ensuring that the performance of public sector organizations provides real, transparent results, and in accordance with community expectations. The purpose of this research is to analyze the application of Value for Money (VfM) principles in financial governance in Panggungharjo Village, Sewon Sub-district, Bantul Regency, including aspects of economy, efficiency, and effectiveness. This research uses a qualitative method. Data was collected through direct observation and in-depth interviews with village officials. Data analysis was conducted through the stages of open coding, axial coding, and selective coding using the Strauss and Corbin model to identify core themes in village financial management. The results of the study indicate the application of the VfM principle through the optimization of resources, utilization of village assets, increasing village revenue through BUMDes, and budget planning based on priority needs. There are still several obstacles to be faced, including limited flexibility in budget changes due to regulations, changes in central government policy, fluctuations in material prices, and weather factors that affect program implementation. However, Panggungharjo Village has been able to adapt quickly through good planning supported by community participation. Thus, it can be concluded that Panggungharjo Village's financial governance is transparent, accountable, and in accordance with VfM principles, and needs improvement in risk anticipation and adaptation to external changes.
Copyright (c) 2025 Ridofi aidan Hartoyo, Gigih Aulia Hilmiawan https://creativecommons.org/licenses/by/4.0
Faktor Pengaruh Kepercayaan Masyarakat dalam Pembayaran Pajak : Studi Kasus Pajak Hiburan
This study aims to analyze the influence of tax knowledge, tax system complexity, and tax fairness on taxpayer trust in the context of entertainment tax payments. Trust in the tax system is crucial in promoting voluntary compliance, particularly in the entertainment sector, which often draws public attention. This research adopts a quantitative approach using primary data collected through a survey of taxpayers. Data analysis was conducted using the Partial Least Squares - Structural Equation Modeling (PLS-SEM) method with SmartPLS software. The results show that all three independent variables have a positive and significant effect on taxpayer trust. Tax knowledge has the most dominant influence (coefficient 0.409; p-value 0.000), followed by tax fairness (coefficient 0.346; p-value 0.000), and tax complexity (coefficient 0.201; p-value 0.002). These findings highlight the importance of tax education, system simplification, and the implementation of fair and transparent tax policies in fostering public trust in tax authorities. The study recommends that local governments enhance tax literacy through service digitalization and continuous outreach to support more inclusive and sustainable tax reforms in the entertainment sector.
Copyright (c) 2025 Hendra Kurniawan, Jamaluddin Iskak https://creativecommons.org/licenses/by/4.0
Analisis Dampak Human Capital Agility, Job Crafting, dan Workplace Humor Terhadap Kompetensi Karyawan Pada Industri Jasa Keuangan
Employee ability and competence are crucial keys to the sustainability and growth of an organization, especially in the financial sector such as banking and insurance. This industry is required to deliver fast, accurate, and personalized services to customers while complying with complex and constantly evolving regulations. Therefore, employees must possess strong technical knowledge, effective communication skills, and the ability to quickly adapt to market changes and technological advancements. This study adopts a qualitative approach using survey methods to gain a deep understanding of how human capital agility, job crafting, and workplace humor influence employee competence in the financial industry. This approach was chosen for its ability to capture the subjective experiences and personal perspectives of respondents regarding their day-to-day work dynamics. Based on the findings, it can be concluded that employee competence in the financial services industry is positively influenced by three key factors: human capital agility, job crafting, and workplace humor. These three elements significantly contribute to helping individuals meet the increasingly dynamic, complex, and competitive demands of their jobs.
Copyright (c) 2025 Riesna Apramilda, Enny Diah Astuti, Sri Purwati, Vivid Violin, Ade Suhara, Joko Ariawan https://creativecommons.org/licenses/by/4.0
Pengaruh Gaya Belajar, Kemandirian Belajar, Motivasi Orang Tua dan Lingkungan Belajar Terhadap Hasil Belajar Siswa Dalam Mata Pelajaran Akuntansi di SMK Negeri 4 Sijunjung Tahun Pelajaran 2024/2025
This study aims to analyze: 1) The influence of learning styles on learning outcomes, 2) the influence of learning independence on learning outcomes, 3) the influence of parental motivation on learning outcomes, 4) the influence of the learning environment on learning outcomes, 5) the influence of learning styles, learning independence, parental motivation and learning environment on accounting learning outcomes in class X and X1 students of SMK Negeri 4 Sijunjung. This type of research is associative. The population in this study were class X and X1 Accounting students at SMK N 4 Sijunjung in the 2024/2025 academic year, totaling 58 people. Sampling using the Total sampling technique is a technique for taking samples as a whole. The analysis used was descriptive and inductive analysis, using multiple linear regression with the help of SPSS version 20 and EVIEWS version 10. The results of this study indicate that: (1) Learning style has a significant positive influence between learning styles and learning outcomes; (2) learning independence has a significant positive influence between learning independence and learning outcomes; (3) parental motivation has a significant positive influence between parental motivation and learning outcomes; (4) learning environment has a significant positive influence between learning environment and learning outcomes; (5) the influence of learning style, learning independence, parental motivation, and learning environment on learning outcomes due to grades.
Copyright (c) 2025 Tia Yulianti, Yesmira Syamra, Wati Wati https://creativecommons.org/licenses/by/4.0
Kebangkitan FinTech dan Perjalanan Menuju Masyarakat Tanpa Uang Tunai: Pembayaran Seluler oleh UKM di Madura dalam Konteks Visi 2040
This study aims to analyze the factors influencing the adoption of mobile payment systems in Madura, with a particular focus on small and medium-sized enterprises (SMEs) in the context of the rapidly developing FinTech ecosystem. The study utilizes secondary data obtained from local bank reports and global FinTech studies to identify the main determinants driving or hindering the adoption of digital payment systems. The findings reveal that security features, ease of use, and transaction efficiency are the primary drivers encouraging SMEs to switch to digital payment systems. On the other hand, challenges such as high transaction costs, limited digital infrastructure, and user authentication issues pose significant barriers to the adoption of this technology. This study also reviews FinTech adoption patterns from various developing countries to provide a comparative perspective on Madura's readiness for a cashless society. The analysis was conducted using advanced statistical approaches to identify trends and relationships between relevant variables. The results of the study underscore the importance of synergy between regulators, financial institutions, and FinTech developers in creating an inclusive, efficient, and adaptive ecosystem that meets the needs of local SMEs. These findings align with Indonesia's Vision 2040, which positions digital transformation as a key pillar in creating a resilient, inclusive, and globally competitive national economy through the strategic and sustainable utilization of financial technology innovations.
Copyright (c) 2025 Fadali Rahman; Abdul Hadi; Abdillah Setiyawan https://creativecommons.org/licenses/by/4.0
Pengaruh Corporate Sosial Responsibility Terhadap Nilai Perusahan Dengan Profitabilitas Sebagai Variabel Moderasi
This study aims to examine the effect of Corporate Social Responsibility on company value with profitability as a moderating variable. This study is a quantitative study with company value as the dependent variable. Company value in this study is measured by PBV. Corporate Social Responsibility as an independent variable and Profitability as a moderating variable. The sample of this study was 16 Automotive companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique in this study used the purposive sampling method with certain criteria. Data analysis was carried out using the classical assumption test and for hypothesis testing using the multiple linear regression method and moderating regression analysis. The results of this study indicate that Corporate Social Responsibility has a significant effect on company value, and Profitability as a moderating variable can strengthen the relationship between Corporate Social Responsibility and company value.
Copyright (c) 2025 Candra Feby Anggiola, R. Ayu Ida Aryani, Arie Cahyani https://creativecommons.org/licenses/by/4.0
Peran Insentif Pajak Dalam Memoderasi Pengaruh Manajemen Laba, Leverage, dan Profitabilitas Terhadap Fraud Property and Real Estate di BEI (2019-2023)
Fraud is a deliberate act of deception committed to obtain personal or group gain by violating applicable laws and regulations. This study aims to analyze the influence of earnings management, leverage, and profitability on fraud, and to examine the moderating role of tax incentives in these relationships in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. This research employs a quantitative approach using secondary data in the form of financial statements obtained from the official IDX website. The sampling method used is purposive sampling, in which 10 companies out of 93 met the criteria for this study. The data were analyzed using multiple linear regression and moderated regression analysis (MRA). The results indicate that earnings management has a significant effect on corporate fraud. Meanwhile, leverage and profitability have a significant negative effect on fraud. The moderating test shows that tax incentives do not moderate the effect of earnings management and profitability on fraud. However, tax incentives are proven to moderate the effect of leverage on fraud in property and real estate companies listed on the Indonesia Stock Exchange during the 2019–2023 period.
Copyright (c) 2025 Yulianti, R. Ayu Ida Aryani, Baiq Dinda Puspita Ayu https://creativecommons.org/licenses/by/4.0
Pengaruh Green Product, Kualitas Produk dan Harga Terhadap Keputusan Pembelian (Studi Pada Produk Stein Cookware di Official Store Tokopedia)
This research empirically identifies the influence of Green Product, Product Quality, and Price on the Purchase Decision of Stein Cookware on Tokopedia. Stein Cookware, as a premium manufacturer of non-stick cookware with advanced technology, stands out in the Indonesian market and has captured the researcher's attention. This study aims to test whether there is a partial and simultaneous influence of the variables Green Product, Product Quality, and Price on purchase decisions (A Study on Stein Cookware Products at the Official Tokopedia Store). The research utilized a sample of 100 respondents who are Tokopedia users, processed with SPSS using a purposive sampling approach and a Likert scale. The research method employs a quantitative approach, combining descriptive and verificative analysis to test the existing hypotheses. The descriptive results show that the Purchase Decision has a total score of 2.058, which is in the "good" category. Green Product has a total score of 1.221, also in the "good" category. Product Quality has a total score of 2.994, categorized as "very good." Price has a total score of 1.213, categorized as "good." The verificative results indicate that, based on the partial test, the Green Product variable (X1) significantly and strongly influences purchase decisions, with a t-value of 22.371 and a significance level of 0.000. The Product Quality variable (X2) does not have a significant influence, with a t-value of 1.533 and a significance level of 0.128 (>0.05). The Price variable (X3) also does not have a significant influence on purchase decisions, with a t-value of -1.476 and a significance level of 0.143 (>0.05). Simultaneously, green product, product quality, and price have a significant influence, with an F-value of 360.223 and a significance level of 0.000. Therefore, it can be concluded that customers' choices to purchase Stein Cookware on the Tokopedia online store are influenced by the three factors: Green Product, Product Quality, and Price.
Copyright (c) 2025 Oktaviani Maesaputri, Siti Sarah https://creativecommons.org/licenses/by/4.0
Pengaruh Fasilitas dan Kualitas Pelayanan Terhadap Kepuasan Konsumen di Lampros Gym Coffee
The increasingly modern business world is developing the service industry more rapidly, such as gyms. This study aims to analyze the influence of facilities and service quality on consumer satisfaction in Lampros. This study uses quantitative research methods and the population in this study is those who have been to the gym in Lampros with a sample using the Hair 5x26 formula, the results are 130 respondents. With associative research with the sampling technique used is accidental sampling, questionnaire using a likert scale of 1-5, questionnaire data is transformed into MSI intervals and data is processed using SPSS. The results of the study show that facilities and service quality have a significant effect on consumer satisfaction.
Copyright (c) 2025 Aditya Ramadhan, Netti Nurlenawati, Dexi Triadinda https://creativecommons.org/licenses/by/4.0
Analisis Strategi Penerapan Customer Relationship Management Dalam Meningkatkan Kepuasan Pelanggan di Adorable Projects Cimahi
This study aims to analyze the implementation of Customer Relationship Management (CRM) strategies on customer satisfaction at Adorable Projects Cimahi. CRM is a business strategy that aims to build and maintain good relationships with customers in order to increase their loyalty and satisfaction. The research method used is a descriptive qualitative method. Data was collected through questionnaires distributed to Adorable Projects Cimahi customers and interviews with management. The research results indicate that the CRM strategy at Adorable Projects is implemented through three main indicators: people, processes, and technology. Employees actively engage in building personal relationships with customers, service processes are flexible yet structured, and the use of media such as WhatsApp, marketplaces, and internal databases is employed to support personalized interactions. This strategy is primarily implemented through Instagram as the main channel for greeting, responding to, and building emotional connections with customers. In terms of customer satisfaction, most respondents expressed satisfaction with product quality, competitive pricing, friendly employee service, attractive promotions, as well as comfortable and aesthetically pleasing store facilities and ambiance. However, some customers noted the need for improvements in the ordering system and transaction speed. The conclusion of this study is that a well-implemented CRM strategy can enhance customer satisfaction and has the potential to strengthen customer loyalty toward the Adorable Projects Cimahi brand.
Copyright (c) 2025 Rati Kamelia Ismiati, Wardana Wardana https://creativecommons.org/licenses/by/4.0
Pengaruh Komisaris Independen, Leverage, dan Audit Tenure Terhadap Integritas Laporan Keuangan
This study aims to examine the influence of independent commissioners, leverage, and audit tenure on the integrity of financial statements in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. This type of research is quantitative using secondary data obtained from the official website www.idx.co.id. The sample in this study was 11 companies and a total of 55 financial statements obtained through a purposive sampling method. Data analysis was conducted using panel data regression with the help of Eviews software version 12. The results of this study indicate that independent commissioners, leverage, and audit tenure simultaneously affect the integrity of financial statements. However, partially independent commissioners do not have an effect because the presence of independent commissioners in the corporate governance structure is not fully able to carry out their supervisory function effectively and audit tenure does not affect the integrity of financial statements because long or short relationships do not directly affect the integrity of financial statements as long as the auditor still maintains independence and adheres to the principles of professionalism and audit ethics. While leverage affects the integrity of financial statements because it is under pressure to convince creditors so that it can encourage management to take manipulation actions to show better performance.
Copyright (c) 2025 Nanda Nurhikmah, Juli Ismanto https://creativecommons.org/licenses/by/4.0