JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
type: channel
description: 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)
publisher: Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh
language: en
publication name: JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
issn: 2460-5891
copyright: Authors who publish with this journal agree to the following terms: 1. Copyright Retention and Open Access License Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0). This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. 2. Rights Granted Under CC BY 4.0 Under this license, readers are free to: Share — copy and redistribute the material in any medium or format Adapt — remix, transform, and build upon the material for any purpose, including commercial use No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed 3. Attribution Requirements All uses must include: Proper citation of the original work Link to the Creative Commons license Indication if changes were made to the original work No suggestion that the licensor endorses the user or their use 4. Additional Distribution Rights Authors may: Deposit the published version in institutional repositories Share through academic social networks Include in books, monographs, or other publications Post on personal or institutional websites Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution. 5. Self-Archiving and Pre-Print Sharing Authors are encouraged to: Share pre-prints and post-prints online Deposit in subject-specific repositories (e.g., arXiv, bioRxiv) Engage in scholarly communication throughout the publication process 6. Open Access Commitment This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
items: Pinjaman Online di Era Digital: Tantangan dan Peluang Bagi Mahasiswa di Kabupaten Asahan
items: Citra Klinik, Kualitas Pelayanan, dan Fasilitas Kesehatan sebagai Faktor Penentu Kepuasan Pasien Rawat Jalan di Klinik Utama Santa Elisabeth Hungaria, Kabupaten Landak
items: Entrepreneurial Mindset Petani Jagung Milenial: Inovasi dan Adaptasi dalam Menghadapi Volatilitas Pasar
items: Systematic Literature Review: Tax Amnesty dalam Perspektif Kepatuhan Pajak dan Penerimaan Negara
items: https://journal.lembagakita.org/jemsi/article/view/5404
items: 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)
items: Pengaruh Inflasi dan Jumlah Uang yang Beredar Terhadap ROA Pada Bank Central Asia Syariah Periode 2013-2022
items: Pengaruh Transfer Pricing, Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Consumer Non Cyclical Tahun 2021 - 2023
items: 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
items: Pengaruh Profitabilitas, Struktur Modal, dan Pertumbuhan Perusahaan terhadap Penghindaran Pajak pada Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia
items: Faktor Pengaruh Kepercayaan Masyarakat dalam Pembayaran Pajak : Studi Kasus Pajak Hiburan
items: Analisis Dampak Human Capital Agility, Job Crafting, dan Workplace Humor Terhadap Kompetensi Karyawan Pada Industri Jasa Keuangan
items: Pengaruh Green Product, Kualitas Produk dan Harga Terhadap Keputusan Pembelian (Studi Pada Produk Stein Cookware di Official Store Tokopedia)
items: Pengaruh Komisaris Independen, Leverage, dan Audit Tenure Terhadap Integritas Laporan Keuangan
items: Analisis Skeptisisme Profesional Auditor, Proses Pengumpulan Bukti Audit dan Pendeteksian Tindak Fraud Pada Senior Auditor di Kap Af. Rachman Soejipto Ws
items: Pengaruh Pelatihan, Sistem Insentif dan Restrukturisasi Karyawan terhadap Pengelolaan Financial Distress di Universitas Sehati Indonesia
items: Determinasi Tax Avoidance : Peran Thin Capitalization dan Karakter Eksekutif Pada Sektor Transportasi
items: Pengaruh Gerakan Boikot Terkait Konflik Israel-Palestina Terhadap Profitabilitas Perusahaan Food and Beverages (F&B) yang terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2021-2024
items: Pengaruh Social Media Marketing, Fear Of Missing Out (Fomo), dan Brand Image Terhadap Keputusan Pembelian Uniqlo
items: https://journal.lembagakita.org/jemsi/article/view/5091
items: Peran Live Streaming Shopee terhadap Pengambilan Keputusan Konsumen Generasi Z
items: Pengaruh Inflasi, Suku Bunga BI, Nilai Tukar/Kurs dan Gross Domestic Product Terhadap Indeks Harga Saham Sektor Property dan Real Estate di Bursa Efek Indonesia Tahun 2020-2024
items: Analisis Lingkungan Kerja dan Motivasi Karyawan di PT Sipatex
items: Analisis Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Khusus Terhadap Kemandirian Keuangan Daerah Kabupaten dan Kota di Provinsi Jawa Tengah Periode 2022-2024
items: Pengaruh Kompensasi dan Disiplin Kerja terhadap Produktivitas Kerja melalui Kepuasan Kerja pada PT. Perkebunan Teh Assam Jayanegara Indah Sukabumi
items: Studi Pola Konsumsi dan Literasi Keuangan Mahasiswa Generasi Z
items: Strategi Retensi Karyawan Untuk Mencegah Turnover di SD Bina Talenta Kota Bandung
items: Customer Satisfaction Memediasi Pengaruh Brand Image dan Perceive Value Terhadap Niat Beli Kembali (Studi Kasus Konsumen Vape di Kota Semarang)
items: Analisis Forecasting Pengisian Tabung Gas Menggunakan Metode Time Series Pada Stasiun Pengisian dan Pengangkutan Bulk Elpiji (SPPBE) PT. Sinar Energi Sulawesi
items: Pengaruh Return On Assets (ROA) & Company Size Terhadap Tax Avoidance (Penghindaran Pajak) Pada Perusahaan Healthcare Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2023

Pinjaman Online di Era Digital: Tantangan dan Peluang Bagi Mahasiswa di Kabupaten Asahan
type: item
description: 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.
subject: Articles
  topic: section
subject: Self-Efficacy
  topic: keywords
subject: Fintech
  topic: keywords
subject: Financial Literacy
  topic: keywords
subject: Online Loans
  topic: keywords
subject: Financing
  topic: keywords
creator: Endra Saputra
creator: Ahmad Muhazir
creator: Nurya Anggi Br Tanjung
rights: Copyright (c) 2025 Endra Saputra, Ahmad Muhazir, Nurya Anggi Br Tanjung https://creativecommons.org/licenses/by/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 4986
ending page: 4995
doi: 10.35870/jemsi.v11i5.5569

Citra Klinik, Kualitas Pelayanan, dan Fasilitas Kesehatan sebagai Faktor Penentu Kepuasan Pasien Rawat Jalan di Klinik Utama Santa Elisabeth Hungaria, Kabupaten Landak
type: item
description: 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.
subject: Articles
  topic: section
subject: Clinic Image
  topic: keywords
subject: Service Quality
  topic: keywords
subject: Health Facilities
  topic: keywords
subject: Patient Satisfaction
  topic: keywords
subject: Clinic
  topic: keywords
creator: Mariana Mariana
creator: Sumeidi Kadarisman
creator: Rulia Rulia
creator: Ayu Laili Rahmiyati
creator: Kosasih Kosasih
rights: Copyright (c) 2025 Mariana Mariana, Sumeidi Kadarisman, Rulia Rulia, Ayu Laili Rahmiyati, Kosasih Kosasih https://creativecommons.org/licenses/by/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 4972
ending page: 4985
doi: 10.35870/jemsi.v11i5.5542

Entrepreneurial Mindset Petani Jagung Milenial: Inovasi dan Adaptasi dalam Menghadapi Volatilitas Pasar
type: item
description: 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.
subject: Articles
  topic: section
subject: Millennial Farmers
  topic: keywords
subject: Entrepreneurial Mindset
  topic: keywords
subject: Agricultural Innovation
  topic: keywords
subject: Adaptation
  topic: keywords
subject: Market Volatility
  topic: keywords
creator: Mildayanti Mildayanti
creator: Sumiati Tahir
rights: Copyright (c) 2025 Mildayanti Mildayanti, Sumiati Tahir https://creativecommons.org/licenses/by/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 4962
ending page: 4971
doi: 10.35870/jemsi.v11i5.5533

Systematic Literature Review: Tax Amnesty dalam Perspektif Kepatuhan Pajak dan Penerimaan Negara
type: item
description: 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.
subject: Articles
  topic: section
subject: Tax Amnesty
  topic: keywords
subject: Tax Compliance
  topic: keywords
subject: State Revenue
  topic: keywords
subject: Tax Reform
  topic: keywords
subject: Systematic Literature Review
  topic: keywords
creator: Adriansyah Adriansyah
creator: Fajriani Azis
creator: Yulia Yunita Yusuf
creator: Agung Muliaman Anas
creator: Anisatun Humayrah Rais
rights: Copyright (c) 2025 Adriansyah Adriansyah, Fajriani Azis, Yulia Yunita Yusuf, Agung Muliaman Anas, Anisatun Humayrah Rais https://creativecommons.org/licenses/by/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 4951
ending page: 4961
doi: 10.35870/jemsi.v11i5.5527

https://journal.lembagakita.org/jemsi/article/view/5404
type: item
title: 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
description: 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.
subject: Articles
  topic: section
subject: Occupational Health and Safety Culture
  topic: keywords
subject: Employee Competence
  topic: keywords
subject: Work Environment
  topic: keywords
subject: Zero Accident
  topic: keywords
subject: PT PLN (Persero)
  topic: keywords
creator: M Hafid Lisantara
creator: Fajar Ramadhan
rights: Copyright (c) 2025 M Hafid Lisantara, Fajar Ramadhan https://creativecommons.org/licenses/by/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 4857
ending page: 4872
doi: 10.35870/jemsi.v11i5.5404

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)
type: item
description: 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 cit…
subject: Articles
  topic: section
subject: Adjustment of PBJT Rates on Certain Art and Entertainment Services
  topic: keywords
subject: Jakarta Special Region
  topic: keywords
subject: Global City Competitiveness
  topic: keywords
creator: Hendra Kurniawan
creator: Fiter Abadi
rights: Copyright (c) 2025 Hendra Kurniawan, Fiter Abadi https://creativecommons.org/licenses/by/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 4938
ending page: 4950
doi: 10.35870/jemsi.v11i5.5438

Pengaruh Inflasi dan Jumlah Uang yang Beredar Terhadap ROA Pada Bank Central Asia Syariah Periode 2013-2022
type: item
description: 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.
subject: Articles
  topic: section
subject: Inflation
  topic: keywords
subject: Exchange Rates
  topic: keywords
subject: Interest Rates
  topic: keywords
subject: Stock Prices
  topic: keywords
subject: Jakarta Islamic Index
  topic: keywords
creator: Noryani Noryani
creator: Nurwita Nurwita
rights: Copyright (c) 2025 Noryani Noryani, Nurwita Nurwita https://creativecommons.org/licenses/by/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 4913
ending page: 4923
doi: 10.35870/jemsi.v11i5.5437

Pengaruh Transfer Pricing, Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Consumer Non Cyclical Tahun 2021 - 2023
type: item
description: 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.
subject: Articles
  topic: section
subject: Leverage
  topic: keywords
subject: Profitability
  topic: keywords
subject: Transfer Pricing
  topic: keywords
subject: Company Size
  topic: keywords
subject: Tax Avoidance
  topic: keywords
creator: Andrea Yunike Hadi Poernomo
creator: Andreas Bambang D
rights: Copyright (c) 2025 Andrea Yunike Hadi Poernomo, Andreas Bambang D https://creativecommons.org/licenses/by/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 4846
ending page: 4856
doi: 10.35870/jemsi.v11i5.5436

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
type: item
description: 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 s…
subject: Articles
  topic: section
subject: Competence
  topic: keywords
subject: Collaboration
  topic: keywords
subject: Digitalization of Material Returns and Warehouse Inventory
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Wisnuaji Diputra
creator: Marzuki Alie
creator: Tien Yustini
rights: Copyright (c) 2025 Wisnuaji Diputra, Marzuki Alie, Tien Yustini https://creativecommons.org/licenses/by/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 4899
ending page: 4912
doi: 10.35870/jemsi.v11i5.5405

Pengaruh Profitabilitas, Struktur Modal, dan Pertumbuhan Perusahaan terhadap Penghindaran Pajak pada Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia
type: item
description: 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.
subject: Articles
  topic: section
subject: Profitability
  topic: keywords
subject: Capital Structure
  topic: keywords
subject: Company Growth
  topic: keywords
subject: Tax Avoidance
  topic: keywords
subject: Mining Sector
  topic: keywords
creator: Zulhayani Zulhayani
creator: Djunita Permata Indah
creator: Vitriyan Espa
rights: Copyright (c) 2025 Zulhayani Zulhayani, Djunita Permata Indah, Vitriyan Espa https://creativecommons.org/licenses/by/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 4873
ending page: 4882
doi: 10.35870/jemsi.v11i5.5259

Faktor Pengaruh Kepercayaan Masyarakat dalam Pembayaran Pajak : Studi Kasus Pajak Hiburan
type: item
description: 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.
subject: Articles
  topic: section
subject: Taxpayer Trust
  topic: keywords
subject: Entertainment Tax
  topic: keywords
subject: Tax Knowledge
  topic: keywords
subject: Tax Complexity
  topic: keywords
subject: Tax Fairness
  topic: keywords
subject: PLS-SEM
  topic: keywords
creator: Hendra Kurniawan
creator: Jamaluddin Iskak
rights: Copyright (c) 2025 Hendra Kurniawan, Jamaluddin Iskak https://creativecommons.org/licenses/by/4.0
date: 2025-08-01
publication date: 2025-08-01
starting page: 2945
ending page: 2955
doi: 10.35870/jemsi.v11i4.5238

Analisis Dampak Human Capital Agility, Job Crafting, dan Workplace Humor Terhadap Kompetensi Karyawan Pada Industri Jasa Keuangan
type: item
description: 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.
subject: Articles
  topic: section
subject: Human Capital Agility
  topic: keywords
subject: Job Crafting
  topic: keywords
subject: Workplace Humor
  topic: keywords
subject: Competence
  topic: keywords
creator: Riesna Apramilda
creator: Enny Diah Astuti
creator: Sri Purwati
creator: Vivid Violin
creator: Ade Suhara
creator: Joko Ariawan
rights: Copyright (c) 2025 Riesna Apramilda, Enny Diah Astuti, Sri Purwati, Vivid Violin, Ade Suhara, Joko Ariawan https://creativecommons.org/licenses/by/4.0
date: 2025-08-01
publication date: 2025-08-01
starting page: 2924
ending page: 2930
doi: 10.35870/jemsi.v11i4.5237

Pengaruh Green Product, Kualitas Produk dan Harga Terhadap Keputusan Pembelian (Studi Pada Produk Stein Cookware di Official Store Tokopedia)
type: item
description: 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,…
subject: Articles
  topic: section
subject: Green Product
  topic: keywords
subject: Product Quality
  topic: keywords
subject: Price
  topic: keywords
subject: Purchasing Decision
  topic: keywords
creator: Oktaviani Maesaputri
creator: Siti Sarah
rights: Copyright (c) 2025 Oktaviani Maesaputri, Siti Sarah https://creativecommons.org/licenses/by/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 4924
ending page: 4937
doi: 10.35870/jemsi.v11i5.5209

Pengaruh Komisaris Independen, Leverage, dan Audit Tenure Terhadap Integritas Laporan Keuangan
type: item
description: 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.
subject: Articles
  topic: section
subject: Independent Commissioner
  topic: keywords
subject: Leverage
  topic: keywords
subject: Audit Tenure
  topic: keywords
subject: Financial Statement Integrity
  topic: keywords
creator: Nanda Nurhikmah
creator: Juli Ismanto
rights: Copyright (c) 2025 Nanda Nurhikmah, Juli Ismanto https://creativecommons.org/licenses/by/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 4883
ending page: 4898
doi: 10.35870/jemsi.v11i5.5197

Analisis Skeptisisme Profesional Auditor, Proses Pengumpulan Bukti Audit dan Pendeteksian Tindak Fraud Pada Senior Auditor di Kap Af. Rachman Soejipto Ws
type: item
description: Fraud often occurs in various institutions, therefore, steps and actions are needed by an auditor to detect fraud. This study aims to analyze the influence of auditors' professional skepticism and the audit evidence collection process in effectively and efficiently detecting fraud in clients handled by a senior auditor. The research method used is descriptive qualitative with data collection techniques in the form of in-depth interviews and field observations conducted from the perspective of a senior auditor at KAP AF Rachman Soejipto WS, Bandung. The results show that the application of auditors' professional skepticism has a significant effect on the audit evidence collection process, which can support more accurate fraud detection. This is because with professional skepticism, an external auditor can collect audit evidence properly, thus increasing the opportunity to detect fraud. In conclusion, professional skepticism significantly assists auditors in collecting sufficient evidence to draw conclusions about whether the financial statements are presented fairly without any indication of fraud. The implications of this study emphasize the importance of increasing skepticism in auditing practices to improve the quality of fraud detection and the reliability of financial statements.
subject: Articles
  topic: section
subject: Skepticism
  topic: keywords
subject: Professional
  topic: keywords
subject: Auditor
  topic: keywords
subject: Fraud
  topic: keywords
subject: Evidence
  topic: keywords
subject: Audit
  topic: keywords
subject: Financial Statements
  topic: keywords
creator: Dian Anita
creator: Nadiah Hoirunnisa
rights: Copyright (c) 2025 Dian Anita, Nadiah Hoirunnisa https://creativecommons.org/licenses/by/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 4814
ending page: 4822
doi: 10.35870/jemsi.v11i5.5178

Pengaruh Pelatihan, Sistem Insentif dan Restrukturisasi Karyawan terhadap Pengelolaan Financial Distress di Universitas Sehati Indonesia
type: item
description: This study aims to analyze the influence of training, incentive systems, and employee restructuring on the management of financial distress at Universitas Sehati Indonesia. The research method employed is quantitative with a survey approach. Data were collected through questionnaires distributed to 32 respondents who are permanent employees of the university. Data analysis was conducted using validity and reliability tests, multiple linear regression analysis, F-test (simultaneous), t-test (partial), and the coefficient of determination (R²) with the assistance of SPSS. The results show that, partially, training, incentive systems, and employee restructuring have a significant effect on financial distress management. Simultaneously, the three independent variables contribute 85% to financial distress management. These findings highlight the importance of integrated human resource management strategies in supporting the financial resilience of educational institutions. This research implies that management should strengthen training programs, design competitive incentive systems, and carry out organizational restructuring efficiently to mitigate financial pressure. Further studies are recommended to include other variables such as leadership and organizational culture.
subject: Articles
  topic: section
subject: Training
  topic: keywords
subject: Incentive System
  topic: keywords
subject: Restructuring
  topic: keywords
subject: Financial Distress
  topic: keywords
subject: Human Resources
  topic: keywords
creator: Firdaus Abdul Aziz
creator: Rian Andriani
creator: Yuniati Lestari
rights: Copyright (c) 2025 Firdaus Abdul Aziz, Rian Andriani, Yuniati Lestari https://creativecommons.org/licenses/by/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 4823
ending page: 4832
doi: 10.35870/jemsi.v11i5.5174

Determinasi Tax Avoidance : Peran Thin Capitalization dan Karakter Eksekutif Pada Sektor Transportasi
type: item
description: Tax avoidance is an effort to reduce tax burdens in order to maximize profits in accordance with tax regulations. The purpose of this study is to confirm and collect empirical data on the impact of executive characteristics and thin capitalization on tax avoidance in the transportation sector listed on the IDX between 2020 and 2024. This study uses quantitative data. Through purposive sampling, a total of 275 samples were obtained from 55 transportation sector companies listed on the IDX between 2020 and 2024. This study uses secondary data as its data type. Using multiple linear regression analysis, the research findings show that thin capitalization, company size, and profitability have a significant positive effect on tax avoidance in transportation sector companies listed on the IDX for the years 2020-2024. Meanwhile, executive characteristics and sales growth do not significantly influence tax avoidance in transportation sector companies listed on the IDX for the years 2020-2024.
subject: Articles
  topic: section
subject: Tax Avoidance
  topic: keywords
subject: Thin Capitalization
  topic: keywords
subject: Executive Character
  topic: keywords
creator: Mega Dewi Arisani
creator: Jacobus Widiatmoko
rights: Copyright (c) 2025 Mega Dewi Arisani, Jacobus Widiatmoko https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 5038
ending page: 5047
doi: 10.35870/jemsi.v11i6.5165

Pengaruh Gerakan Boikot Terkait Konflik Israel-Palestina Terhadap Profitabilitas Perusahaan Food and Beverages (F&B) yang terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2021-2024
type: item
description: The renewed escalation of the Israel–Palestine conflict in late 2023 has led to the emergence of boycott movements against products from companies suspected of being affiliated with Israel. One of the affected sectors is the Food and Beverages (F&B) industry, which plays a key role in meeting the population’s primary needs. This study aims to analyze the effect of product boycott movements on the profitability of F&B companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Profitability is measured using financial ratios such as Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The study applies a quantitative method with a causal approach, using secondary data obtained from annual financial reports published on the IDX website. Historical data are taken from the 2021–2022 period as the pre-boycott years and from 2023–2024 as the post-boycott years. The results indicate that the boycott movement has a negative but statistically insignificant impact on company profitability. This study is expected to serve as a reference for the public and industry stakeholders in understanding the economic impact of boycott movements. Future research is recommended to apply different analytical methods to produce more comprehensive and in-depth results.
subject: Articles
  topic: section
subject: Product Boycott
  topic: keywords
subject: Profitability
  topic: keywords
subject: F&B Companies
  topic: keywords
creator: Lida Fadillah
creator: Krisnawati Setyaningrum Nugraheni
rights: Copyright (c) 2025 Lida Fadillah, Krisnawati Setyaningrum Nugraheni https://creativecommons.org/licenses/by/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 4803
ending page: 4813
doi: 10.35870/jemsi.v11i5.5124

Pengaruh Social Media Marketing, Fear Of Missing Out (Fomo), dan Brand Image Terhadap Keputusan Pembelian Uniqlo
type: item
description: This study examines how Social Media Marketing, Fear Of Missing Out (FOMO), and Brand Image influence Uniqlo product purchasing decisions. A quantitative approach was used in this study with a non- probability sampling method and a purposive sampling technique involving 100 respondents who are consumers of Uniqlo products based on criteria (age, gender, occupation, income, Uniqlo product purchases in the last 3 months, Uniqlo product information on social media, Uniqlo product purchases, and the number of visitors to Uniqlo offline stores in 3 months). Data collection was carried out through online questionnaires, and the responses obtained were analyzed using a Likert measurement scale. The numerical data obtained were processed using SPSS software through a series of tests, including validity, reliability, multiple linear regression, and a hypothesis testing process applying the t-test and f-test. The research findings show that Social Media Marketing, Social Media Marketing, Fear Of Missing Out (FOMO), and Brand Image influence Uniqlo product purchasing decisions simultaneously and significantly. Social Media Marketing plays an important role in shaping consumer interest, while FoMO encourages more impulsive purchasing behavior. In addition, a strong brand image strengthens consumer confidence in making product purchasing decisions.
subject: Articles
  topic: section
subject: Social Media Marketing
  topic: keywords
subject: Fear Of Missing Out (FOMO)
  topic: keywords
subject: and Buying Decision
  topic: keywords
creator: Ade Rafli Ferdiansyah
creator: Ajeng Aquinia
rights: Copyright (c) 2025 Ade Rafli Ferdiansyah, Ajeng Aquinia https://creativecommons.org/licenses/by/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 4714
ending page: 4722
doi: 10.35870/jemsi.v11i5.5093

https://journal.lembagakita.org/jemsi/article/view/5091
type: item
title: Pengaruh Kecerdasan Emosional, Komitmen Organisasional, dan Motivasi Kerja Terhadap Kinerja Aparatur Sipil Negara dengan Organizational Citizenship Behavior Sebagai Variabel Intervening Di Dinas Pendidikan Kabupaten Jember
description: This study aims to analyze the effect of emotional intelligence, organizational commitment, and work motivation on the performance of civil servants (ASN) with Organizational Citizenship Behaviour (OCB) as an intervening variable. The method used is path analysis, with a questionnaire distributed to 97 ASN respondents at the Education Office of Jember Regency. Emotional intelligence has a positive and significant effect on employee performance, both directly and indirectly through Organizational Citizenship Behaviour (OCB) as an intervening variable. Organizational commitment has been shown to have a positive effect on employee performance and also has a significant impact on Organizational Citizenship Behaviour (OCB). However, the indirect effect of organizational commitment on employee performance through OCB does not show significance. Work motivation has a positive and significant effect on employee performance. However, since the effect of work motivation on Organizational Citizenship Behaviour (OCB) is not significant, there is no indirect effect of work motivation on employee performance through OCB. The organization needs to provide more equitable incentives, career development opportunities, and a performance-based reward system, as well as strengthen employee involvement in organizational decision-making.
subject: Articles
  topic: section
subject: Emotional Intelligence
  topic: keywords
subject: Organizational Commitment
  topic: keywords
subject: OCB
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Eni Umiati
creator: Siti Komariyah
creator: Mohammad Imam Farisi
rights: Copyright (c) 2025 Eni Umiati, Siti Komariyah, Mohammad Imam Farisi https://creativecommons.org/licenses/by/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 4833
ending page: 4845
doi: 10.35870/jemsi.v11i5.5091

Peran Live Streaming Shopee terhadap Pengambilan Keputusan Konsumen Generasi Z
type: item
description: This study is motivated by the growing trend of digital marketing through live streaming features on e-commerce platforms, particularly Shopee, which significantly influences the consumption patterns of the younger generation. The aim of this research is to analyze the influence of Shopee's live streaming feature on the purchase decisions of Generation Z consumers in Bandung City. This research employs a quantitative approach using a survey method. The sample consists of 100 respondents selected through purposive sampling. Data were collected using a closed-ended questionnaire and analyzed with simple linear regression using SPSS software. The results indicate that the live streaming feature has a significant influence on purchase decisions, with a coefficient of determination of 68.3 percent. These findings suggest that product visualization, interaction with the host, and limited-time promotions during the stream are dominant factors influencing consumer purchasing decisions. The study concludes that live streaming is an effective digital marketing strategy to reach and influence Generation Z's shopping behavior and should be optimally utilized by business actors and platform providers.
subject: Articles
  topic: section
subject: Live Streaming
  topic: keywords
subject: Purchase Decision
  topic: keywords
subject: Shopee
  topic: keywords
subject: Generation Z
  topic: keywords
subject: Digital Marketing
  topic: keywords
creator: Nabil Ar Araaf
creator: Ati Mustikasari
rights: Copyright (c) 2025 Nabil Ar Araaf, Ati Mustikasari https://creativecommons.org/licenses/by/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 4668
ending page: 4679
doi: 10.35870/jemsi.v11i5.5062

Pengaruh Inflasi, Suku Bunga BI, Nilai Tukar/Kurs dan Gross Domestic Product Terhadap Indeks Harga Saham Sektor Property dan Real Estate di Bursa Efek Indonesia Tahun 2020-2024
type: item
description: This study examines the impact of macroeconomic variables on the property and real estate sector stock price index listed on the Indonesia Stock Exchange. The variables analyzed include the inflation rate, Bank Indonesia’s policy interest rate, the rupiah exchange rate against the US dollar, and Gross Domestic Product (GDP). Monthly time series data from January 2020 to December 2024 were analyzed using multiple linear regression. The results show that the policy interest rate, exchange rate, and GDP significantly influence the property and real estate stock price index, whereas inflation does not exhibit a significant effect. These results demonstrate that shifts in macroeconomic conditions directly shape the performance of financial markets and investment instruments, particularly stocks. For this reason, investors are encouraged to take into account interest rate movements, exchange rate fluctuations, and GDP growth when formulating investment strategies in the property and real estate sectors.
subject: Articles
  topic: section
subject: Macroeconomics
  topic: keywords
subject: Stock Price Index
  topic: keywords
subject: Property And Real Estate Sector
  topic: keywords
subject: Inflation
  topic: keywords
subject: Exchange Rate
  topic: keywords
subject: Interest Rate
  topic: keywords
subject: GDP
  topic: keywords
subject: IDX
  topic: keywords
creator: Handayani Handayani
creator: Nuswandari Nuswandari
rights: Copyright (c) 2025 Handayani Handayani, Nuswandari Nuswandari https://creativecommons.org/licenses/by/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 4680
ending page: 4690
doi: 10.35870/jemsi.v11i5.5059

Analisis Lingkungan Kerja dan Motivasi Karyawan di PT Sipatex
type: item
description: This study examines the relationship between work environment and employee motivation at PT Sipatex, a textile company in Bandung. The main issue addressed is the significance of motivation as a key factor in improving productivity and company competitiveness, as well as how the quality of the work environment influences motivation. The research employs a descriptive qualitative method, collecting data through in-depth interviews with five employees, direct observation in the production area, review of company policy documents, and focus group discussions (FGD). The findings indicate that a supportive work environment, both physically (lighting, cleanliness, comfort) and socially (interpersonal relationships, managerial support), plays an important role in enhancing work motivation. Adequate facilities, effective communication, and opportunities for self-development are identified as the main motivational drivers. The study concludes that continuous evaluation and improvement of the work environment are strategic efforts to boost employee motivation, loyalty, and productivity. These findings provide practical contributions to company policy development and human resource management in the manufacturing sector.
subject: Articles
  topic: section
subject: Work Environment
  topic: keywords
subject: Employee Motivation
  topic: keywords
subject: PT Sipatex
  topic: keywords
subject: Descriptive Qualitative
  topic: keywords
creator: Ari Mohamad Fauzi
creator: Amilia Tresnawati
rights: Copyright (c) 2025 Ari Mohamad Fauzi, Amilia Tresnawati https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 5060
ending page: 5068
doi: 10.35870/jemsi.v11i6.5057

Analisis Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Khusus Terhadap Kemandirian Keuangan Daerah Kabupaten dan Kota di Provinsi Jawa Tengah Periode 2022-2024
type: item
description: This study aims to investigate the influence of Regional Original Revenue (PAD) and Special Allocation Funds (DAK) on the financial independence of regencies and cities in Central Java Province during the 2022–2024 period. Regional financial independence is a key indicator for assessing a local government's capability to fund its administrative operations without relying on central government transfers. Employing a quantitative research design, the study utilizes secondary data sourced from the official website of the Directorate General of Fiscal Balance (DJPK). A total of 35 regencies and cities were selected purposively as the sample. The analysis was conducted using panel data regression with a Fixed Effect Model approach, alongside classical assumption tests. All data processing and analysis were carried out using the EViews 12 software. Research findings reveal that locally generated revenue (PAD) exerts a positive and statistically significant impact on regional fiscal independence, with a regression coefficient of 0.234 and a significance level below 5%. In contrast, the Special Allocation Fund (DAK) demonstrates a negative and significant effect, indicated by a coefficient of -0.167. This suggests that excessive reliance on DAK tends to reduce a region’s fiscal autonomy. These findings underscore the strategic importance of optimizing PAD as a key driver for strengthening sustainable fiscal decentralization.
subject: Articles
  topic: section
subject: Local Own-Source Revenue (PAD)
  topic: keywords
subject: Special Allocation Funds (DAK)
  topic: keywords
subject: Regional Financial Independence
  topic: keywords
creator: Dellen Saputra
creator: Maryono Maryono
rights: Copyright (c) 2025 Dellen Saputra, Maryono Maryono https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 5069
ending page: 5077
doi: 10.35870/jemsi.v11i6.4896

Pengaruh Kompensasi dan Disiplin Kerja terhadap Produktivitas Kerja melalui Kepuasan Kerja pada PT. Perkebunan Teh Assam Jayanegara Indah Sukabumi
type: item
description: This study aims to analyze the effect of compensation and work discipline on work productivity through job satisfaction as an intervening variable at PT. Perkebunan Teh Assam Jayanegara Indah Sukabumi. The research method is quantitative with path analysis technique. The sample consists of 100 respondents selected through purposive sampling. The results show that compensation and work discipline significantly influence job satisfaction and work productivity. Furthermore, job satisfaction acts as an intervening variable mediating the relationship between compensation, work discipline, and work productivity. Therefore, effective compensation and work discipline improvements can enhance employee satisfaction and productivity.
subject: Articles
  topic: section
subject: Compensation
  topic: keywords
subject: Work Discipline
  topic: keywords
subject: Job Satisfaction
  topic: keywords
subject: Work Productivity
  topic: keywords
creator: Palahudin Palahudin
creator: Samsuri Samsuri
creator: Fendiaman Gea
rights: Copyright (c) 2025 Palahudin Palahudin, Samsuri Samsuri, Fendiaman Gea https://creativecommons.org/licenses/by/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 4704
ending page: 4713
doi: 10.35870/jemsi.v11i5.5034

Studi Pola Konsumsi dan Literasi Keuangan Mahasiswa Generasi Z
type: item
description: Generation Z as digital natives exhibit unique characteristics in consumption patterns and financial literacy that differ from previous generations. This study explores how STIEPARI Semarang students as Generation Z representatives manage finances and make consumption decisions in the digital era. To analyze consumption patterns and financial literacy levels among Generation Z students at STIEPARI Semarang and identify factors influencing their financial behavior. Qualitative research with phenomenological approach using semi-structured in-depth interviews with 20 STIEPARI Semarang students selected through purposive sampling. Findings indicate that Generation Z students demonstrate high digital financial literacy but still experience difficulties in distinguishing between needs and wants. Consumption patterns are dominated by digital spending and strongly influenced by social media. Financial literacy programs adapted to digital native characteristics are needed to improve financial management capabilities among Generation Z students.
subject: Articles
  topic: section
subject: Financial Literacy
  topic: keywords
subject: Consumption Patterns
  topic: keywords
subject: Generation Z
  topic: keywords
subject: Digital Financial Behavior
  topic: keywords
creator: Zudirman Hulu
creator: Krisnawati Setyaningrum Nugraheni
rights: Copyright (c) 2025 Zudirman Hulu, Krisnawati Setyaningrum Nugraheni https://creativecommons.org/licenses/by/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 4755
ending page: 4763
doi: 10.35870/jemsi.v11i5.5037

Strategi Retensi Karyawan Untuk Mencegah Turnover di SD Bina Talenta Kota Bandung
type: item
description: Human resources, including teachers and staff, play a crucial role in school success. High turnover rates can result in losses, such as recruitment costs, training, and adaptation of new employees. This study used a qualitative approach with data collection techniques through interviews, observation, and documentation. Employee retention strategies in schools are crucial for maintaining quality and community trust. Employees who understand the school's vision and mission contribute to the smooth running of the program. The implemented retention strategies include recognizing employees as assets through regular internal and external training and structured career development; building employee engagement through Golden Afternoon activities (sharing sessions) and sports/tadarus (religious study groups); and focusing on competition by creating a comfortable work environment, conducting regular evaluations, and ensuring fair distribution of tasks. In the 2022-2023 academic year, the turnover rate decreased to 6%, with two employees resigning out of a total of 33 employees. The implementation of retention strategies at Bina Talenta Elementary School is routine, with employee training held 3-4 times per semester, Golden Afternoons held monthly, and performance evaluations conducted consistently after each school activity. The decrease in turnover rates demonstrates the effectiveness of the implemented strategies.
subject: Articles
  topic: section
subject: Employee Retention
  topic: keywords
subject: Turnover
  topic: keywords
subject: Human Resources
  topic: keywords
creator: Indri Fitriani
creator: Alda Ramadhika
rights: Copyright (c) 2025 Indri Fitriani, Alda Ramadhika https://creativecommons.org/licenses/by/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 4783
ending page: 4789
doi: 10.35870/jemsi.v11i5.5025

Customer Satisfaction Memediasi Pengaruh Brand Image dan Perceive Value Terhadap Niat Beli Kembali (Studi Kasus Konsumen Vape di Kota Semarang)
type: item
description: The purpose of this study was to determine whether customer satisfaction mediates the influence of brand image and perceived value on consumer purchase intention. The method used in this study was quantitative, with primary data. Because the exact number of population members was unknown, the sample size was calculated using the Cochran formula, with a sample size of 96 people. The sampling technique used was purposive sampling. The data analysis technique used was the Sobel Test. The results of this study showed that brand image has a positive effect on customer satisfaction. Perceived value has a positive effect on customer satisfaction. Brand image has a positive effect on consumer purchase intention. Perceived value has a positive effect on consumer purchase intention. Customer satisfaction has a positive effect on consumer purchase intention. Customer satisfaction did not mediate the effect of brand image on consumer purchase intention. Customer satisfaction did mediate the effect of perceived value on consumer purchase intention.
subject: Articles
  topic: section
subject: Brand Image
  topic: keywords
subject: Perceived Value
  topic: keywords
subject: Customer Satisfaction
  topic: keywords
subject: Consumer Purchase Intention
  topic: keywords
creator: Adhitya Bagus Saputra
creator: Basiya Basiya
rights: Copyright (c) 2025 Adhitya Bagus Saputra, Basiya Basiya https://creativecommons.org/licenses/by/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 5014
ending page: 5025
doi: 10.35870/jemsi.v11i6.5023

Analisis Forecasting Pengisian Tabung Gas Menggunakan Metode Time Series Pada Stasiun Pengisian dan Pengangkutan Bulk Elpiji (SPPBE) PT. Sinar Energi Sulawesi
type: item
description: This study aims to analyze the gas cylinder refilling needs at SPPBE PT. Sinar Energi Sulawesi using the time series forecasting method of Exponential Smoothing. The background of this research is the importance of accurate demand estimation to support efficient and timely LPG distribution. The data used were historical refilling records from 2022 to 2024. The analysis was conducted using R Studio to develop a predictive model based on seasonal patterns and historical trends. The forecasting results predicted refill volumes of 552.27 units (June), 531.57 units (July), and 573.58 units (August) in 2025. The model showed high accuracy with MAD of 13.31, MSE of 229.09, and MAPE of 2.34%. The visualization of forecasting results clearly illustrated seasonal fluctuations and prediction confidence intervals. These findings contribute significantly to operational efficiency and corporate decision-making. Therefore, the Exponential Smoothing method can be relied upon as a strategic tool in data-driven energy distribution planning. This study also recommends regular updates of historical data to maintain forecast accuracy.
subject: Articles
  topic: section
subject: Distribution
  topic: keywords
subject: Exponential Smoothing
  topic: keywords
subject: Forecasting
  topic: keywords
creator: Muh. Niswar
creator: Muh. Tamrin
creator: Haslindah Haslindah
creator: Pratiwi Ramlan
rights: Copyright (c) 2025 Muh. Niswar, Muh. Tamrin, Haslindah Haslindah, Pratiwi Ramlan https://creativecommons.org/licenses/by/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 4773
ending page: 4782
doi: 10.35870/jemsi.v11i5.5018

Pengaruh Return On Assets (ROA) & Company Size Terhadap Tax Avoidance (Penghindaran Pajak) Pada Perusahaan Healthcare Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2023
type: item
description: The purpose of this study is to provide empirical evidence regarding Return On Assets (ROA) & Company Size on Tax Avoidance. The study was conducted to determine taxpayer compliance with tax avoidance activities proxied by Cash Effective Tax Rate (CETR), return on assets proxied by net profit divided by total assets, and company size proxied by the natural logarithm of total revenue. The population of this study is the Healthcare sector with a total of 14 companies and using a saturated sampling method that obtained 70 samples of financial reports for the period 2019-2023 taken from the official website of the Indonesia Stock Exchange (IDX). The analysis technique of this study is descriptive analysis using multiple linear regression using the SPSS statistical data processing application 26. The results of the study show that simultaneously Return On Assets & Company Size have a negative influence on Tax Avoidance. Partially Return On Assets has a negative effect on Tax Avoidance. Meanwhile, Company Size has no significant effect on Tax Avoidance.
subject: Articles
  topic: section
subject: Return On Assets
  topic: keywords
subject: Company Size
  topic: keywords
subject: Tax Avoidance
  topic: keywords
creator: Johanes Oktavian Sanger
creator: Rilla Gantino
rights: Copyright (c) 2025 Johanes Oktavian Sanger, Rilla Gantino https://creativecommons.org/licenses/by/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 4734
ending page: 4742
doi: 10.35870/jemsi.v11i5.4908