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Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap)
Published by Universitas Katolik Soegijapranata
ISSN : -     EISSN : 2622612X     DOI : 10.24167/jemap
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi, Manajemen, Akuntansi, dan Perpajakan menyajikan tulisan publikasi dosen dan mahasiswa di bidang kajian ekonomi dan kajian bisnis meliputi manajemen, akuntansi dan perpajakan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 12 Documents
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Search results for , issue "Vol 7, No 2: Oktober 2024" : 12 Documents clear
Berbagai Variabel Pengaruh terkait Rokok dan Rokok Elektrik (Pengguna Ganda) terhadap Jumlah Konsumsi Rokok Konvensional di Kota Semarang Prasetia, Irfan Rizki; Woyanti, Nenik Kismet Nugroho
JEMAP Vol 7, No 2: Oktober 2024
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v7i2.11812

Abstract

One way that can be taken to reduce cigarette consumption is to increase the excise rate. The Indonesian government has increased cigarette excise rates 7 times during 2016-2022, with an average increase of 12.5 percent each year. However, the increase in excise rates did not reduce the number of cigarette consumers. In Semarang City, the number of cigarette consumers actually increased throughout 2016-2021, with an average increase of 5.7 percent each year. This research aims to analyze the influence of cigarette prices, smoker's age, smoker's income, duration of cigarette consumption, and multiple users on the amount of cigarette consumption. The data used in this research are primary and secondary data obtained from respondents using questionnaires and literature studies, which were processed using ordinary least squares (OLS) cross section data regression. Based on the regression results, it is known that cigarette prices, cigarette income and multiple users influence the amount of cigarette consumption. Meanwhile, the age of the smoker and the length of time he has consumed cigarettes have no effect on the amount of cigarette consumed.: 
Pengaruh Dewan Komisaris Independen, Komite Audit, Kepemilikan Institusional, Profitabilitas dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance pada Perusahaan Manufaktur Barang Konsumsi yang Terdaftar di BEI Tahun 2019-2022 Astriyasana, Della Prisca Devi; Wafirotin, Khusnatul Zulfa; Muntiah, Nur Sayidatul
JEMAP Vol 7, No 2: Oktober 2024
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v7i2.11366

Abstract

This study aims to determine the influence of the independent board of commissioners, audit committee, institutional ownership, profitability and fiscal loss compensation on tax avoidance in consumer sector manufacturing companies listed on the IDX. This type of research is quantitative research. The population in this research is consumption sector companies listed on the Indonesia Stock Exchange for four years starting from 2019-2022. The sampling method used was purposive sampling method and the sample size was 31 companies. The data used is annual financial report data of consumer sector manufacturing companies obtained from the official website (www.idx.co.id). The data analysis technique used is multiple linear regression. The research results show that partially Profitability and Fiscal Loss Compensation have a significant effect on tax avoidance, the Independent Board of Commissioners, institutional ownership, audit committee have no effect on tax avoidance.Keywords : Independent Board of Commissioners; Audit Commitee;Institusional Ownership; Profitability;and Fiscal Loss Compensation.
Pengaruh Value Co-Creation dan Customer Engagement Terhadap Customer Loyalty Pelanggan Kopi Kenangan dengan Customer Satisfaction sebagai Variabel Mediasi Fatmawati, Tika Rellyana Novia; Adriyanto, Andhy Tri; Octavia, Ayu Nurafni
JEMAP Vol 7, No 2: Oktober 2024
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v7i2.10702

Abstract

In the era of globalization, business competition is becoming increasingly fierce, making this research relevant in identifying factors that can increase customer satisfaction and loyalty amid evolving market dynamics. This study aims to examine the influence of Value co-creation and Customer engagement on customer satisfaction and loyalty of Kopi Kenangan in the city of Semarang. This study used a sample of 96 respondents using a purposive sampling technique. The data analysis method uses Partial Least Square (PLS) Software. The results of the study revealed that value co-creation has an effect on customer loyalty. However, value co-creation does not significantly affect customer satisfaction. Next, this study found that Customer engagement has a significant relationship with customer satisfaction and loyalty. In addition, this study also examines the role of satisfaction mediation in the relationship between Value Co-Creation and Customer engagement to customer loyalty, This finding shows that satisfaction does not mediate the relationship between Value co-creation and Customer loyalty, but mediates the relationship between Customer engagement and customer loyalty. The first limitation of this study is that the number of Kopi Kenangan outlets in Semarang City is only 2 outlets. Second, value co-creation has no effect on customer satisfaction and customer satisfaction cannot mediate the relationship between value co-creation and customer loyalty. The first upcoming research agenda is to observe more Kopi Kenangan outlets in central Java. Second, adding mediation variables such as trust variables.
Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional terhadap Tax Avoidance Erlangga, Jimmy; sulestiyono, Deddy
JEMAP Vol 7, No 2: Oktober 2024
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v7i2.10598

Abstract

Taxes are currently the largest source of government revenue in Indonesia. Legal efforts to reduce the tax burden in accordance with applicable regulations by using techniques or methods that take advantage of weaknesses in tax regulations and laws, is tax avoidance or what is called tax avoidance. The aim of this research is to test whether there is a relationship between profitability (ROA), leverage (DER) and institutional ownership on tax avoidance. In addition, the aim of this research is to determine whether there is a simultaneous relationship between profitability, leverage and company size and the level of tax avoidance. This research uses a purposive sampling method, a quantitative approach and uses secondary data by collecting data on manufacturing companies in the food and beverage sector for the 2017-2021 period on the IDX. This research used a sample of 125 data from 25 food and beverage manufacturing companies from 2017 to 2021. Analysis of the data used in this research was carried out using the Statistical Package for Social Science (SPSS) version 22. The results of this research prove that the level of profitability (ROA) has no effect on tax avoidance. The leverage ratio (DER) shows that leverage has a significant negative effect on tax avoidance and institutional ownership has a positive effect on tax avoidance and simultaneously profitability, leverage, institutional ownership have a significant positive effect on tax avoidance
Faktor-Faktor yang Mempengaruhi Kepatuhan Pajak UMKM dengan Preferensi Risiko sebagai Pemoderasi Devita, Tia; Febriani, Eka
JEMAP Vol 7, No 2: Oktober 2024
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v7i2.11804

Abstract

Analyzing the factors that influence MSME tax compliance, that has been registered at The Samarinda Ilir’s Tax Office with Risk Preference as moderator is the aim of this research. The analysis used is SmartPLS 4.0 with 130 sample of respondents. This research found that the taxation understanding, tax services quality, and tax sanctions have significant and positive effect on tax payer’s compliance. Risk preference is moderating the effect tax services quality on tax compliance, but risk preference does not moderating the effect of the taxation understanding and taxation sanctions on tax compliance.
Pengaruh ESG (Environmental, Social, and Governance) 1 terhadap Kinerja dan Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi Cipto, Noventinus Surya; Hersugondo, Hersugondo
JEMAP Vol 7, No 2: Oktober 2024
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v7i2.11761

Abstract

This study investigates the impact of ESG on company performance and value across various sectors of firms listed on the Indonesia Stock Exchange, with the size of the companies acting as a moderator. Company performance is evaluated through Return on Assets (ROA), while firm value is assessed using Tobin’s Q ratio (TQ). Control variables include Dividend Ratio (DIV) and Leverage (LEV), with firm size (SIZE) serving as a moderating factor. The research population comprises companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2022, with a sample size of 86 companies selected through purposive sampling. Panel data regression, incorporating Robust Standard Error, is employed for analysis, with the Fixed Effect Model (FEM) identified as the most suitable model. The findings reveal that the environmental (ENV) factor exhibits a non-significant negative influence on ROA but significantly impacts TQ in a negative manner. Meanwhile, social (SOC) factors demonstrate a significant positive effect on both ROA and TQ. Governance (GOV) displays a significant negative impact on ROA but positively affects TQ significantly. Furthermore, the interaction between environmental size (ENVSZ) and firm size yields a positive impact on both ROA and TQ, albeit significantly influencing only TQ. The interaction between social size (SOCSZ) and firm size, however, does not significantly affect either ROA or TQ. Finally, governance size (GOVSZ) exhibits a significant negative influence on both ROA and TQ.
Pengaruh Rasio Leverage, Kepemilikan Manajerial dan Kepemilikan Institusional terhadap Penghindaran Pajak (Tax Avoidance) pada Perusahaan Manufaktur BEI Tahun 2019-2021 Zakaria, Muh Azhar; Muid, Dul
JEMAP Vol 7, No 2: Oktober 2024
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v7i2.10805

Abstract

The economic aspect that greatly impacts the income and revenue of the state is taxes. The practice of reducing or minimizing the tax burden carried out in accordance with tax regulations and laws is called Tax Avoidance. The purpose of this study is to examine whether there is a relationship between leverage (DER), managerial ownership and institutional ownership on tax evasion.  This study uses a purposive sampling method, a quantitative approach and uses secondary data by collecting data on manufacturing companies in the various industrial sectors for the 2019-2021 period on the IDX.The results of this study prove that the leverage ratio (DER) has no significant effect on tax avoidance. Managerial ownership has no significant effect on tax avoidance and institutional ownership has a positive effect on tax avoidance. Data analysis used in this study was carried out using Statistical Package for Social Science (SPSS) version 26. This study used a sample of 63 data from 21 manufacturing companies in the various industrial sectors from 2019 to 2021
Pengaruh Kompetensi Aparatur, Kejelasan Sasaran Anggaran, Transparansi, dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Mangir Rogojampi Kabupaten Banyuwangi Bahtiar, Mohammad Tri Gandhi; Wisdaningrum, Oktavima; Wicaksono, Bambang
JEMAP Vol 7, No 2: Oktober 2024
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v7i2.12343

Abstract

This rerserarch aims to analyzer ther influrerncer of apparaturs comperterncy, clarity of burdgert targerts, transparerncy and commurnity participation on accourntability in villager furnd managermernt (caser sturdy in Mangir Villager, Rogojampi District, Banyurwangi Rergerncy). Ther sampling terchniqurer urserd in this rerserarch ursers non-probability sampling with a sampling typer, namerly saturraterd sampling with a sampler sizer of 33 rerspondernts namely all the apparatus, community institutions and community elements in Dersa Mangir, Rogojampi District, Kaburpatern Banyurwangi.. Ther merthod in this rerserarch ursers qurantitativer merthods by distriburting qurerstionnairers. Data analysis ursers murltipler linerar rergrerssion. Ther rerserarch rersurlts show that apparaturs comperterncy has a positiver erfferct on villager furnd managermernt accourntability. Clarity of Burdgert Targerts, Transparerncy and Commurnity Participation do not afferct ther Accourntability of Villager Furnd Managermernt. It is hoperd that ther rersurlts of this rerserarch can ber inpurt for villager officials and ther commurnity in rurnning and monitoring goverrnmernt, erspercially villager herads in making policiers so that thery can derterrminer ther optimal proportion of accourntability for managing villager furnds in orderr to improver derverlopmernt and commurnity werlfarer.
Attitude Towards Green dan Enviromental Friendly Activity sebagai Pendorong untuk Meningkatkan Kunjungan ke Semarang Zoo Pamuja, Yobel Uri; Athanasius, Sentot Suciarto
JEMAP Vol 7, No 2: Oktober 2024
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v7i2.12548

Abstract

This research aims to determine interest in revisiting green tourist attractions that preserve the animals at Semarang Zoo. A sample of 96 visitors was taken from the population of all Semarang Zoo visitors. The data collection technique was carried out using a questionnaire. The research results showed that respondents were interested in visiting again and were interested in recommending it to others. The two variables attitude towards green or attitude that cares about the environment and environmental friendly activity or activities that care about the environment have a positive and significant effect on interest in returning to visit. Semarang Zoo should be able to increase the natural beauty of the Semarang Zoo tourist attraction. This can be done by rearranging the plants and arranging the animal enclosures so that it is more comfortable for visitors to walk around and spend more time at Semarang Zoo. It would be better if there are more Instagrammable spots and tags for selfie photos and uploading them on social media
Analisis Shopping Lifestyle dan Digital Marketing Produk Ramah Lingkungan pada Kalangan Perempuan Lintas Generasi Rahardani, Margareta Ernanda; Jati, Agustinus Kismet Nugroho
JEMAP Vol 7, No 2: Oktober 2024
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v7i2.12349

Abstract

This research was conducted to find out how each generation (X, Y, Z) of women differs in responding to the shopping lifestyle which influences the choice of environmentally friendly products and the role of digital marketing in promoting these products so that women choose environmentally friendly products for consumption. This descriptive quantitative research was conducted using a purposive sampling method on 150 respondents by distributing online questionnaires. The results of research on shopping lifestyle showed that women from generation Z had a higher sensitivity to environmentally friendly products with very good points of 218.56. Meanwhile, the role of digital marketing in promoting environmentally friendly products has positive feedback for women from generation Z with a total of 217.4 points.

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