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Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Published by Training & Research Institute Jeramba Ilmu Sukses
ISSN : -     EISSN : 27457273     DOI : 10.47747
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis (JISMAB) merupakan jurnal yang memuat artikel dari hasil penelitian para mahasiswa, dosen, praktisi dan pemerhati bidang ilmu sosial, manajemen, akuntansi dan bisnis. Meskipun demikian, jurnal ini tidak terbatas pada bidang ilmu tersebut saja. Artikel yang ditulis haruslah merupakan makalah asli berdasarkan kajian baik secara teoritis maupun praktis yang dapat memberikan kebaruan bagi pengembangan ilmu sosial, manajemen, akuntansi maupun bisnis. JISMAB terbit 4 kali dalam setahun, yaitu bulan Februari, Mei, Agustus dan November. e-ISSN: 2745-7273. The Digital Object Identifier (DOI) is assigned to each published article and the journal is indexed by Crossref, Neliti.Com, Dimensions and Google Scholar.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 143 Documents
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Pengaruh Interaksi Sosial, Kecerdasan Emosional, Fleksibilitas Kerja dan Konflik Kerja Terhadap Efektivitas Kerja Pegawai Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Empat Lawang Mardila, Mardila; Basyith, Abdul; Yusnawati, Yusnawati
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 6 No. 1 (2025): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v6i1.2727

Abstract

Basically, the most important thing to achieve a maximum goal is human resources (HR). Human resources are the spearhead that will be the main determinant of the success of the implementation of organizational or company activities. Independent variables in this study are Social Interaction (X1), Emotional Intelligence (X2), Work Flexibility (X3) and Work Conflict (X4) While the dependent variable is Work Effectiveness (Y). In the study, all populations were sampled as many as 35 people. The results of the study showed that social interaction, emotional intelligence, work flexibility, and work conflict have a positive and significant influence on employee work effectiveness. The combination of social interaction skills, emotional management, flexibility in adjusting to work demands, and good conflict management contribute comprehensively to increasing the work effectiveness of employees of the Financial and Regional Asset Management Agency of Empat Lawang Regency. This shows the importance of a holistic approach in human resource management to achieve optimal performance
A Systematic Literature Review: SMEs Tax Compliance in National and Internatioanl Perspectives Putri, Mareta; Fuadah, Luk Luk
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 6 No. 2 (2025): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v6i2.2731

Abstract

Tax compliance is a strategic issue in the taxation systems of developing countries, including Indonesia, especially among Micro, Small, and Medium Enterprises (MSMEs) that contribute significantly to the Gross Domestic Product (GDP) but still show low levels of tax compliance. This study aims to conduct a Systematic Literature Review (SLR) of 30 national and international scientific articles discussing factors that influence MSME tax compliance. The results of the study indicate that Indonesian studies focus more on internal factors such as tax knowledge, awareness, socialisation, and fiscal services. In contrast, international studies emphasise structural and systemic factors such as the complexity of the tax system, compliance costs, trust in the government, and the effectiveness of digital and accounting systems. Quantitative approaches dominate the methods used, but there are variations in approaches in international studies. Cultural and economic differences influence policy orientation, with Indonesian studies promoting education and services, while international studies propose systemic reforms such as digitalisation and simplification of tax administration. These findings are expected to provide insights for policymakers to design more contextual and effective SME tax compliance strategies
Strategi Pengembangan Berkelanjutan Merk Couple Project Menggunakan Analisis SWOT dan Metode Business Model Canvas Putri, Salma Sofyanti; Suryaningprang, Andre; Herlinawati, Erna; Sumawidjaya, Riyandi Nur
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 6 No. 2 (2025): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v6i2.2733

Abstract

Couple Project is a fashion brand that targets the young couple segment through its couple apparel products. Since its inception in 2022, the business has leveraged various digital platforms such as TikTok and Shopee as part of its marketing efforts. Nevertheless, it continues to face several challenges, including intense market competition, unstable sales performance, and suboptimal implementation of influencer marketing strategies. This research seeks to develop a sustainable growth strategy for Couple Project by employing an integrated analytical approach that combines SWOT analysis with the Business Model Canvas (BMC) framework. The study adopts a descriptive qualitative methodology, utilizing a combination of data collection techniques including in-depth interviews, direct field observations, and the distribution of structured questionnaires to both internal stakeholders and external partners associated with the company. The analysis reveals that the formulation of an effective development strategy should prioritize the optimization of digital platform utilization, the implementation of a more precisely targeted influencer marketing strategy, and the continuous improvement of product and service quality. These strategic directions are deemed essential for enhancing the brand's competitive positioning in the niche market of fashion products designed for young couples.
Optimalisasi Dan Tantangan Strategi Pajak Dalam Lingkungan Bisnis Modern Sihombing, Belandina Anita Sere; Fuadah, Luk Luk
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 6 No. 2 (2025): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v6i2.2739

Abstract

  Tax planning is the central component of corporate finance strategy geared towards minimizing tax liabilities through legal means. With the current situations in business caused by globalization and digitalization, tax planning has not only been a tool of effectiveness but also has faced regulatory and ethical tests. This study aims to examine various tax schemes employed by companies and how they impact company performance and tax compliance. Adhering to a Systematic Literature Review (SLR) approach, this research analyzes 31 highest-ranked. Journal articles from reputable scholarly databases in order to identify trends, challenges, and efficiency of tax strategies. The findings indicate that efficient tax strategies can assist the financial performance of a firm, but may also evolve into aggressive tax avoidance habits in case of adequate control. This research also suggests that transparency, corporate governance, and regulatory frameworks are among the factors that contribute significantly to the impact on tax strategy effectiveness. There are contradictory results in other research when considering the relationships between business strategy, leverage, profitability, and tax avoidance. Strict regulation in certain countries has been found to promote tax compliance, but in the digital economy, the rise in tax rates does not always equal high corporate tax ratios. The conclusion of the study emphasizes the necessity of reconciling regulatory compliance and tax optimization in designing an equitable and sustainable tax system. The study is beneficial to both academics and practitioners in understanding the dynamics of tax planning strategies and how they influence the modern business landscape.
Taxing the Digital Economy: Bridging the Impact of E-Commerce Tax Regulations on Taxpayer Compliance Ramadanty, Jesica; Fuadah, Luk Luk
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 6 No. 2 (2025): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v6i2.2744

Abstract

This study investigates the effectiveness of e-commerce tax regulations in enhancing taxpayer compliance by conducting a systematic literature review of 20 academic articles published between 2019 and 2025. With the rapid growth of the digital economy, governments across developed and developing countries have introduced new legal frameworks to address the taxation challenges associated with online transactions. This study identifies key regulatory, institutional, and behavioral factors that influence taxpayer compliance in e-commerce contexts. The findings reveal that tax knowledge, regulatory clarity, service quality, and enforcement mechanisms such as audits and penalties positively influence compliance. However, challenges such as regulatory complexity, low tax literacy, limited digital infrastructure, and cross-border enforcement remain persistent barriers, especially in emerging economies. This study also highlights significant differences in regulatory approaches across regions, with Southeast Asian countries such as Indonesia and Malaysia taking proactive steps to bridge tax policy and digital trade. The study concludes that successful implementation of e-commerce tax regulation depends not only on legal mandates but also on the perceived fairness, efficiency, and accessibility of tax systems. The findings provide practical insights for policymakers to enhance tax compliance by focusing on simplification, education, and trust-building strategies in the digital economy.
Pengaruh Disiplin Kerja dan Kepuasan Kerja terhadap Kinerja Karyawan Rumah Sakit Muhammadiyah Palembang Haura, Putri Atikah; Choiriyah, choiriyah; Cahyani, Eni
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 6 No. 2 (2025): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v6i2.2746

Abstract

The formulation of the problem in this study is as follows: 1) Is there an influence of work discipline and job satisfaction on the performance of employees of the Muhammadiyah Hospital Palembang? 2) Is there an influence of work discipline on the performance of employees of the Muhammadiyah Hospital Palembang? 3) Is job satisfaction influenced by the performance of employees of the Muhammadiyah Hospital Palembang? These questions serve as the guiding principles of our study, driving our research and analysis. The type of research used in this study is associative. The population in this study amounted to 221 employees, and the sample used in this study was 69 employees using a sampling technique called stratified random sampling. The analysis method used is qualitative, which is quantified. The data analysis technique used in this study is multiple linear regression analysis, F Test, t-test, and Determination Coefficient; the results of the F Hypothesis Test indicate that there is an influence of work discipline and job satisfaction on the performance of employees of Muhammadiyah Hospital Palembang. The results of the t-hypothesis test indicate that work discipline influences the performance of employees of the Muhammadiyah Hospital Palembang, and job satisfaction influences the performance of employees of the Muhammadiyah Hospital Palembang.
Pengaruh Pelatihan dan Pengembangan SDM terhadap Kinerja Karyawan Rumah Sakit Muhammadiyah Palembang Putri, Rensi Ayumi; Choiriyah, choiriyah; Cahyani, Eni
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 6 No. 2 (2025): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v6i2.2747

Abstract

The problem in this research is whether training and human resource development influence the performance of employees at the Palembang Muhammadiyah Hospital. This research aims to determine the influence of training and human resource development on the performance of employees at the Palembang Muhammadiyah Hospital. In this research, the sample taken was 69 employees. The sampling method used was the stratified random sampling method, chosen for its ability to provide a representative sample. This type of research includes associative research, a comprehensive approach to understanding the relationship between variables. The primary and secondary data used in this research are primary and secondary data, ensuring a thorough understanding of the topic. The data collection techniques used were interviews, questionnaires, and observation—a quantitative method with multiple linear regression analysis chosen for its ability to provide precise results. The results of hypothesis testing show a t-value of 7.580 t-table 1.66827, meaning the influence of training and development of human resources on the performance of employees at the Palembang Muhammadiyah Hospital. The calculated F-value 75.111 > F-table 2.74, then Ho is rejected. Ha is accepted, which means the influence of training and development of human resources on the performance of employees at the Muhammadiyah Hospital Palembang, both partially and simultaneously.
Pengaruh Modal Krja, Persediaan dan Penjualan Terhadap Laba Bersih (Pada Perusahaan Semen yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2024) Dapit, Dapit; Sjarif, Devyanthi; Sajekti, Tjipto
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 6 No. 2 (2025): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v6i2.2749

Abstract

This study aims to examine the influence of working capital, inventory, and sales on net profit in cement companies listed on the Indonesia Stock Exchange (IDX) during the 2016–2024 period. Employing a quantitative approach with associative descriptive analysis, this research uses secondary data sourced from financial reports. The classical assumption tests—normality, multicollinearity, heteroscedasticity, and autocorrelation—were conducted before performing multiple linear regression analysis. The results reveal that working capital and sales have a significant and positive effect on net profit, while inventory does not show a statistically significant influence. Simultaneously, all independent variables collectively have a significant impact on net profit. These findings emphasize the importance of efficient working capital management and sales performance in enhancing profitability. This study contributes to managerial decision-making by providing empirical evidence on financial factors that drive earnings performance in the cement industry
Strategi Forward Contract dan Open Position Dalam Menghadapi Risiko Eksposur Valuta Asing Pada Perusahaan Ekspor-Impor Elin, Elin; Yuliarti, Almira Dwi; Mubarok, Anwar Husni; Manda, Gusganda Suria
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 6 No. 2 (2025): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v6i2.2750

Abstract

This study aims to examine risk management strategies related to exchange rate exposure faced by export-import companies, with a particular focus on the implementation of forward contracts and open positions. A qualitative literature review approach was employed, utilizing secondary sources such as academic journals, textbooks, and previous research reports. The findings indicate that forward contracts offer exchange rate certainty for future transactions, making them more suitable for firms prioritizing financial stability. However, their effectiveness depends on precise timing and accurate market analysis. Conversely, open positions allow the possibility of gain from favorable currency movements, but they carry higher risks if market predictions are inaccurate. These results highlight the need to align hedging strategies with a company’s risk profile, financial condition, and the global economic climate. The study recommends that firms conduct periodic evaluations of currency exposure and strengthen their market analysis capabilities as part of an integrated risk management system. Furthermore, future empirical research is needed to assess the practical effectiveness of hedging strategies across specific industry sectors.
Analisis Manajemen Keuangan Yayasan Pendidikan Sekolah Prabumulih dalam Meningkatkan Efektivitas Penggunaan Dana Operasional Sekolah Nurfatidah, Sri; Maryani, Maryani
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 6 No. 3 (2025): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v6i3.2865

Abstract

This study aims to analyze the financial management system implemented by the Educational Foundation of Sekolah Prabumulih and assess its effectiveness in utilizing operational funds. Using a qualitative descriptive approach with a case study method, the research explores key processes including financial planning, budget implementation, internal control, and financial evaluation. Data were collected through in-depth interviews, direct observations, and documentation analysis involving foundation administrators, school principals, and finance staff. The findings reveal that although the foundation conducts annual financial planning through the preparation of a school budget (RAPBS), the process lacks participation from broader school stakeholders. Budget implementation often deviates from the plan, with most expenditures focused on routine operational costs, while educational quality improvement programs are underfunded. Internal control mechanisms are weak, with limited oversight and no regular internal audits. Furthermore, financial evaluations are infrequent and transparency toward external parties such as parents or school committees remains low. The study concludes that ineffective financial management marked by limited participation, weak control, and lack of transparency has hindered the optimal use of operational funds. Improvements in participatory budgeting, disciplined implementation, structured internal control, and open financial reporting are crucial to enhance fund effectiveness and support better educational outcomes.

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