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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 144 Documents
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Insentif: Upaya Pembentuk Budaya Organisasi Shinta Eka Kartika; Ani Setyowati; Nisa Novia Avien Christy; Guruh Mulia Widayat
JEMAP Vol 9, No 1: April 2026
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v9i1.14802

Abstract

This study aims to explore more broadly the concept of incentives as work motivation, with its interconnectedness with the social aspects underlying their formation. Understanding incentives as rewards as a means of increasing work enthusiasm, incentives also shape work culture in organizations. Just as organizational culture for service companies is the foundation for regulating consistent service behavior, the research was conducted in an electricity service organization focused on the city of Semarang. This study used a qualitative approach. Data collection was conducted through interviews, field observations, and documenting several important notes to strengthen the findings in the field. The results of this research indicate that incentives are not merely triggers for organizational members to work more actively to improve performance. They can also be a broader aspect of enhancing social networks, such as increasing cooperation among organizational members and improving communication between leaders and their members, or between members of the organization. Incentives as a cooperation enhancer are believed to enhance relationships within the organization. Meanwhile, communication through incentives is believed to convey emotions and specific intentions between organizational members.
Pengaruh Ulasan Pelanggan Online dan Siaran Langsung Serta Persepsi Nilai Terhadap Minat Beli Tas Bostanten Pada E-Commerce Shopee Riska Resti Fauzi; Doddy Adhimursandi
JEMAP Vol 9, No 1: April 2026
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v9i1.15062

Abstract

 This study aims to analyze the effect of online customer reviews, live streaming, and perceived value on purchase intention of Bostanten bags on the Shopee e-commerce platform. This research employs a quantitative approach using a survey method. Data were collected through an online questionnaire distributed to 112 respondents who are Shopee users and familiar with Bostanten bag products. The sampling technique used was purposive sampling. Data analysis was conducted using Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach utilizing SmartPLS software.The results indicate that online customer reviews have a positive but not significant effect on purchase intention. Meanwhile, live streaming and perceived value have a positive and significant effect on purchase intention of Bostanten bags on Shopee. These findings suggest that interactivity during live streaming and consumers’ perceived value regarding product quality and benefits play a crucial role in increasing purchase intention. This study provides practical implications for companies in developing effective digital marketing strategies within e-commerce platforms.
Pengaruh Transformasi Digital Terhadap Kinerja Keuangan Yang di Mediasi oleh Pengalaman Pelanggan, Big Data Analytics, Penganggaran dan Pengendalian Anggaran serta Moderator Efisiensi Keuangan pada UMKM di Kota Semarang Nor Dafa Farida; Suci Khoirio Atiningsih
JEMAP Vol 9, No 1: April 2026
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v9i1.15034

Abstract

This study aims to examine the effect of digital transformation on MSMEs’ financial performance by incorporating customer experience, big data analytics, and budgeting and budgetary control as mediating variables, as well as financial efficiency as a moderating variable. This study employs a quantitative approach using a survey of 93 MSMEs in Semarang City. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software, grounded in Socio-Technical Systems Theory and Dynamic Capability Theory. The results indicate that digital transformation has a significant effect on big data analytics but does not directly affect customer experience or budgeting and budgetary control. Big data analytics and customer experience positively influence budgeting and budgetary control, which subsequently improves MSMEs’ financial performance. In addition, financial efficiency is found to strengthen the relationship between budgeting and budgetary control and financial performance.
Analisis Digitalisasi Sistem Perpajakan dan Efisiensi Pelayanan Pajak di Indonesia Alfida Nesa Mara; Ida Farida Adi Prawira; Rika Nurrizkiana
JEMAP Vol 9, No 1: April 2026
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v9i1.14795

Abstract

This literature study examines how the digitization of the taxation system has impacted the efficiency of tax services in Indonesia. The Directorate General of Taxes (DGT) has taken advantage of rapid advances in information technology to implement digital systems such as e-Filing, e-Billing, and e-Invoicing to speed up service processes, reduce administrative errors, and improve taxpayer compliance. However, there is still debate about how effective this digitization is in improving efficiency. While some studies show savings in time and costs, other studies point to problems such as poor digital literacy, system disruptions, and infrastructure limitations, especially in certain regions and among MSMEs. This study aims to examine and synthesize previous research findings on the relationship between digital tax systems and service efficiency, as well as to identify factors that support and hinder their implementation. This study investigates literature published between 2015 and 2025 using qualitative descriptive analysis (literature review). The results consistently show that digitization, including regional applications and the CoreTax System initiative, can improve administrative efficiency by reducing processing time, compliance costs, and input errors. To achieve efficiency, a good technical system, continuous socialization, digital readiness and literacy of human resources (officials and taxpayers), and synergistic regulatory support are essential. According to this study, the reliability of technical platforms and continuous investment in human resource training and digital literacy should be prioritized, especially for small and medium-sized enterprises (SMEs).

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