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All Journal Jurnal Ilmiah Peuradeun Creative Research Management Journal Journal Informatic, Education and Management (JIEM) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
Imam Gunanjar
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Kualitas Pelayanan dan Kualitas Informasi Terhadap Kepuasan Konsumen Pembelian Online Produk Usaha Mikro Kecil Menengah di Kota Langsa Maulidan, Rahmat; Verinanda, Muhammad Ridwan; Syahputra, Rico; Sari, Maya Rizki; Zubir, Zubir; gunanjar, imam
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/kq4wey58

Abstract

      The focus of this research is based on the increasing use of digital platforms as the main medium for transactions, especially for MSMEs which aim to expand market reach and increase competitiveness. The population in this study consists of consumers who have made several purchases and consumed MSME products. From this population, a sample of 200 respondents was selected using accidental sampling or convenience sampling techniques. The findings show that service quality and information quality contribute significantly to consumer satisfaction. These variables collectively have a significant influence on consumer satisfaction. This research provides valuable insight for MSME practitioners in Langsa City, especially in understanding the importance of service quality and information quality in increasing consumer satisfaction. These findings can be used as strategic considerations to improve the quality of interactions with consumers and increase competitiveness in an increasingly competitive market.
Literature Review of Tax Audits: Reflections on the Minister of Finance Regulation Number 15 of 2025 Concerning Tax Audits Riantari Maharani; Biizni Putri Bengi; Chairanisa Natasha Miraza; Muhammad Ichsan Adnan; Imam Gunanjar
Journal Informatic, Education and Management (JIEM) Vol 7 No 2 (2025): AUGUST
Publisher : STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jiem.v7i2.148

Abstract

Tax audits are an important tool in efforts to improve taxpayer compliance and optimize state revenue. In line with technological advancements and the increasing complexity of economic transactions, the Directorate General of Taxes has undergone a digital transformation through the implementation of the Coretax Administration System, which encourages the renewal of tax audit administration. This study aims to analyze the implementation of Minister of Finance Regulation Number 15 of 2025 on Tax Audits, which brings reforms in audit governance, including regulatory simplification, audit classification, transparency through Terms of Reference, and the digitization of audit document submission. This study employs a descriptive literature review method, drawing from relevant regulations and literature in the field of taxation. The results of the study indicate that the implementation of this regulation has been able to streamline the audit process, increase legal certainty, and contribute to tax education for taxpayers through audits that utilize databases. This reform is expected to strengthen a fair, transparent, and accountable national tax system and encourage voluntary compliance by taxpayers to support national development.
PEMETAAN LITERATUR KAPABILITAS DINAMIS PADA UMKM DI INDONESIA: TINJAUAN LITERATUR SISTEMATIS Maulidan, Rahmat; Gunanjar, Imam; Ridwan Verinanda, Muhammad; Syahputra, Rico; Hardianti, Anisha
Creative Research Management Journal Vol 8 No 1 (2025): September
Publisher : Universitas Prof. Dr. Hazairin SH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/pxv3y031

Abstract

This study presents a systematic analysis of the conceptual development of dynamic capabilities in the context of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. To remain competitive, MSMEs are required to possess a high level of adaptability. One relevant approach to explaining this adaptive capability is the concept of dynamic capabilities, which includes the abilities to sense, seize, and reconfigure. The objective of this study is to map the development of literature related to dynamic capabilities within the Indonesian MSME context and to identify existing conceptual and practical gaps. The research method employed is a Systematic Literature Review (SLR). Literature was collected from leading databases such as Google Scholar, DOAJ, Emerald, and SINTA using the Publish or Perish application, covering the period from 2020 to 2024. From the 49 selected articles, a process of screening, coding, and thematic analysis was conducted. The findings indicate that dynamic capabilities significantly contribute to the resilience, innovation, and performance of MSMEs. However, there remain inconsistencies in definitions and measurement approaches. Moreover, this study is limited to the MSME sector, which restricts the generalizability of the findings. The main contribution of this study is to provide a systematic mapping of recent literature and to propose future research directions and policy recommendations that support the strengthening of dynamic capabilities among MSMEs, particularly in the face of business environmental uncertainty.
Integrating Local Wisdom into Entrepreneurship Education for Sustainable Tourism in Pulo Aceh, Indonesia Rizka, Rizka; Anwar, Anwar; Nasir, Nasir; Sinala, Ahmad; Imam, Gunanjar; Faridy, Najihatul; Bangkara, B.M.A.S. Anaconda
Jurnal Ilmiah Peuradeun Vol. 13 No. 3 (2025): Jurnal Ilmiah Peuradeun
Publisher : SCAD Independent

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26811/peuradeun.v13i3.1909

Abstract

Pulo Aceh is rich in natural resources and local wisdom with high potential to become a tourist destination. However, community awareness of this potential is still low, encouraging us to find strategies to raise this awareness and develop entrepreneurial spirit among local students in the tourism industry. A qualitative method with a descriptive analysis approach was employed. The data collection techniques included observations and interviews with school teachers and several local people of Pulo Aceh. The findings revealed that Pulo Aceh’s natural landscape and resources play an essential role in the development of Pulo Aceh’s tourism. For the sustainability purpose, the awareness and skills in tourism businesses should be built from a young age, specifically in the middle school and high school levels. The knowledge and skills can be integrated into a school subject and taught through tourism business-related materials. Seven strategies were also proposed to build students’ entrepreneurial spirit, namely 1) linking lesson material to real life, 2) using technology, 3) applying project-based learning, 4) designing creative activities, 5) social involvement, 6) giving appreciation to students, 7) material flexibility and adequate information about future careers in the tourism industry. Through these strategies, it is expected that these young entrepreneurs are born and improve the region’s economy
Co-Authors Ahmad Sinala Anisha Hardianti, Anisha Anwar Anwar B.M.A.S. Anaconda Bangkara Biizni Putri Bengi chairanisa natasha miraza Faridy, Najihatul Maulidan, Rahmat Muhammad Ichsan Adnan Nasir Nasir Riantari Maharani Ridwan Verinanda, Muhammad Rizka Rizka, Rizka Sari, Maya Rizki Syahputra, Rico Verinanda, Muhammad Ridwan Zubir, Zubir