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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 154 Documents
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Coretax Implementation Model On The Quality Of Individual Taxpayer Reports Aris Munandar; lesi Hertati; Fadila Febrianti
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 7 No. 2 (2026): 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.v7i2.3443

Abstract

Coretax, as a technology-based tax administration system, can improve the accuracy, transparency, and timeliness of tax reporting. This study aims to analyze the Coretax implementation model on the quality of individual taxpayer reports in the era of digital tax administration. The research used a quantitative approach, with data collected through questionnaires distributed to 37 individual taxpayers, including elementary, middle, and high school teachers at Indo Global Mandiri who have used the Coretax system. Data analysis was conducted using simple linear regression to test the effect of independent variables on the dependent variable. The results showed that Coretax implementation had a positive and significant impact on the quality of individual taxpayer reports. This was demonstrated by increased compliance rates, reduced reporting errors, and ease of the tax administration process. Coretax implementation can be an effective solution to improve the quality of tax reporting in Indonesia and support the optimization of the national tax system.
Pengaruh Return on Asset, Debt to Asset Ratio dan Firm Size Terhadap Effective Tax Rate (Pada Perusahaan Sektor Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2019–2025) Alya Puji Vahira; Kasir Kasir; Devyanthi Syarif; Tjipto Sajekti
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 7 No. 3 (2026): 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.v7i3.3602

Abstract

This research examines how Return on Assets (ROA), the Debt-to-Asset Ratio (DAR), and company size affect the Effective Tax Rate (ETR) among banking firms listed on the Indonesia Stock Exchange from 2019 to 2025. In this context, the ETR serves as a metric for evaluating corporate tax liabilities. Using a quantitative design, the study collects secondary data from banks annual financial disclosures. The sample was determined through a purposive sampling approach. Statistical computations covering descriptive statistics, classical assumption diagnostics, multiple linear regression, the coefficient of determination, and hypothesis testing (t test and F test). The empirical findings demonstrate that ROA, DAR, and firm size each exert a positive and significant partial effect on the effective tax rate. Furthermore, these three independent variables simultaneously influence the ETR. The coefficient of determination R² = 0,226 reveals that the investigated predictors account for 22,6% of the variance in the effective tax rate, whereas the other 77,4% is driven by external variables not captured in this research framework.
Pengaruh e-WOM dan Celebrity Endorsement terhadap Minat Beli Konsumen di e-Commerce Shopee di Kota Palembang dengan Brand Image sebagai Variabel Mediasi Indriana Hanifah; Sri Rahayu; Maftuha Nurrahmi
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 7 No. 3 (2026): 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.v7i3.3618

Abstract

This study aims to analyze the effect of celebrity endorsement, electronic word of mouth (eWOM), and brand image on consumer purchase intention in e-commerce platforms. The research method used is a quantitative approach, with data collected through questionnaires distributed to e-commerce users. The data analysis technique employed is Structural Equation Modeling (SEM) based on Partial Least Squares (PLS)with the LISREL Program. Meanwhile, electronic word of mouth (eWOM) and brand image have a positive and significant effect on consumer purchase intention. This indicates that consumers tend to rely more on online reviews and brand image rather than celebrity influence when making purchasing decisions. The implications of this study suggest that companies should focus more on managing brand image and optimizing eWOM strategies to enhance consumer purchase intention.
Pengaruh Komunikasi, Motivasi dan Disiplin Kerja terhadap Kinerja Pegawai Kantor PT. Bank Sumsel Babel Cabang Penukal Abab Lematang Ilir Anggun Prayogi; Fatimah Fatimah; Tobari Tobari
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 7 No. 3 (2026): 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.v7i3.3619

Abstract

This study aims to determine the effects of Motivation, Communication, and Work Discipline on the Performance of Employees at PT. Bank Sumsel Babel Penukal Abab Lematang Ilir Branch Office. This type of research is causally associated with quantitative techniques. The variables used in this study are Motivation, Communication, and Work Discipline, and their effects on the Performance of Employees at PT. Bank Sumsel Babel Penukal Abab Lematang Ilir Branch Office. The sample in this study consisted of 110 employees of PT Bank Sumsel Babel Penukal Abab Lematang Ilir Branch Office, selected using Cluster Random Sampling. The data used in this study are primary data collected through questionnaires. The data analysis technique used is Multiple Linear Regression in SPSS. The results of this study indicate that: (1) Communication has a positive and significant effect on employee performance. (2) Motivation does not have a positive and significant effect on employee performance. (3) Work discipline has a positive and significant effect on employee performance.

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