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juremi: jurnal riset ekonomi
Published by bajang Institute
ISSN : 27986489     EISSN : 27986535     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Juremi: Jurnal Riset Ekonomi is a research base journal published by Bajang Institute. The journal published six times per year. This journal started publishes since 2021 In the following year of publication, the journal is going to publish trianually. Any interested author could submit the manuscript following the submission guidelines. Please read these guidelines carefully. Authors who want to submit their manuscript to the editorial office of Jurnal Amal should obey the writing guidelines. If the manuscript submitted is not appropriate with the guidelines or written in a different format, it will be REJECTED by the editors before further reviewed. The editors will only accept the manuscripts which meet the assigned format. Every article that goes to the editorial staff will be selected through Desk Review and Initial Manuscript Evaluation processes by Editorial Board. Then, the articles will be sent to the Mitra Bebestari/peer reviewer and will go to the next selection by Double-Blind Peer-Review Process. Further details on reviewing policy and processes are available on submission guidelines. The aim of this journal publication is to disseminate the conceptual thoughts or ideas and research results that have been achieved in the area of community services. All manuscripts submitted to the journal recommended being written in good English or Bahasa Indonesia. The scope and focus is related to research in economics, accounting, management and also economic education studies such as microeconomics, macroeconomics, development studies, behavioral economics, human resource management, finance, leadership management, marketing, accounting and research on education in economical. This journal also publishes articles related to the study of banking, small and medium enterprises, stock market, Islamic economics, Islamic banking, Islamic accounting and other sharia-related economic fields. And also publishes development policy studies. In accordance with its scope, the Juremi: Jurnal Riset Ekonomi welcomes multidisciplinary articles related to economic research, management, accounting, and economic education both conventional and sharia. This journal accepts qualitative research and quantitative research. The journal aims to publish a scientific article from researchers from Indonesia and other countries.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 26 Documents
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Search results for , issue "Vol. 5 No. 2: September 2025" : 26 Documents clear
TANTANGAN DALAM PENGHITUNGAN BIAYA SATUAN LAYANAN (UNIT COST) RUMAH SAKIT DI INDONESIA Biyanto, Frasto
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 2: September 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i2.10716

Abstract

Penghitungan biaya satuan di rumah sakit memiliki peran strategis dalam mendukung efisiensi operasional, pengambilan keputusan manajerial, dan penetapan tarif layanan yang berbasis biaya aktual. Di Indonesia, implementasi penghitungan biaya satuan menghadapi berbagai tantangan, antara lain keterbatasan integrasi sistem informasi, kompleksitas layanan medis, rendahnya kapasitas sumber daya manusia di bidang akuntansi biaya, dan belum adanya regulasi yang baku. Studi ini mengeksplorasi tiga metode utama dalam penghitungan biaya satuan: Step-Down Cost Accounting (SDCA), Activity-Based Costing (ABC), dan Time-Driven Activity-Based Costing (TDABC). Masing-masing metode memiliki kekuatan dan keterbatasan dalam menangani kompleksitas layanan kesehatan. Penelitian ini menekankan perlunya penguatan sistem informasi terintegrasi, pelatihan bagi staf rumah sakit, serta standarisasi metode penghitungan biaya untuk meningkatkan akurasi dan efisiensi pengelolaan keuangan rumah sakit. Rekomendasi yang diajukan meliputi pengembangan kebijakan nasional tentang akuntansi biaya layanan kesehatan dan peningkatan kolaborasi dengan akademisi guna memperkuat basis bukti dalam perencanaan dan pengendalian biaya rumah sakit.
STIMULUS–RESPONSE: PERAN SOCIAL PRESENCE PADA IMPULSIVE BUYING PADA LIVE STREAMING COMMERCE Meirezaldi, Onni; Ayun, Qurota; Eguweleira, Sovia Harvianti
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 2: September 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i2.10848

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh social presence terhadap impulsive buying behavior dalam konteks live streaming commerce pada platform Shopee Live. Social presence diukur melalui tiga elemen: social presence of streamer, other viewers, dan product. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 130 responden, yaitu mahasiswa aktif Fakultas Ilmu Administrasi Universitas Brawijaya yang merupakan pengguna Shopee Live. Analisis data dilakukan menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa social presence secara simultan berpengaruh positif terhadap impulsive buying behavior. Secara parsial, social presence of streamer dan other viewers berpengaruh positif dan signifikan, sementara social presence of product tidak menunjukkan pengaruh signifikan. Temuan ini mengindikasikan bahwa interaksi yang hangat dan personal dalam live streaming commerce dapat meningkatkan kerentanan konsumen terhadap pembelian impulsif. Studi ini memberikan implikasi praktis bagi pelaku e-commerce untuk mengoptimalkan elemen social presence dalam strategi pemasaran berbasis live streaming.
PENGARUH PENGALAMAN USAHA, STRATEGI DIVERSIFIKASI, DAN PENGGUNAAN E-COMMERCE TERHADAP PENGGUNAAN INFORMASI AKUNTANSI Gabriela Rosellini Wisnu Geraldin; Baldric Siregar; Frasto Biyanto; Miswanto, Miswanto
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 2: September 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i2.11127

Abstract

This study aims to examine whether business experience, product diversification strategy, and use of e-commerce influence the use of accounting information. The population of this research is all MSMEs in Yogyakarta City. The sampling method in this research is purposive sampling technique. The sample in this study were 96 UMKM registered on the Yogyakarta City E-UMKM platform and the Nglarisi Yogyakarta City platform. Data analysis methods used in this research are descriptive statistics, data quality testing, and hypothesis testing. The results of this study indicate that business experience, product diversification strategy, and use of e-commerce have a significant positive effect on the use of accounting information
PENGARUH PEMBERIAN INSENTIF TERHADAP KINERJA KARYAWAN PT X DI JAKARTA Nabila Rezqi Prameswari; Hendra Permadi; Darmeinis, Darmeinis
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 2: September 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i2.11128

Abstract

This study aims to analyze the effect of incentives on employee performance at PT X in Jakarta. The research method used in this study is a descriptive method with a quantitative approach, employing data collection techniques through questionnaires distributed to employees of PT X. The population in this study consisted of 55 employees of PT X in Jakarta at the time the research was conducted. The data used in this research include both primary and secondary data, with simple regression analysis applied to determine the effect of incentives on employee performance. The results of this study show that incentives have a significant influence on employee performance. Based on simple linear regression analysis, it was found that incentives have a positive and significant effect on employee performance, with a constant value of 20.391 and a regression coefficient of 0.858. The significance value of 0.000 and t-count of 6.366 further confirm that the relation
PENGARUH PENGGUNAAN E-MONEY DAN SISTEM PEMBAYARAN PAYLATER TERHADAP PERILAKU KONSUMTIF TENAGA KERJA MUDA DENGAN TINGKAT GAJI SEBAGAI VARIABEL MODERASI Amilerienza Ningo; Baldric Siregar; Frasto Biyanto
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 2: September 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i2.11129

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan e-money dan sistem pembayaran paylater terhadap perilaku konsumtif tenaga kerja muda, dengan mempertimbangkan tingkat gaji sebagai variabel moderasi. Penelitian dilakukan dengan pendekatan kuantitatif melalui penyebaran kuesioner secara online terhadap 112 responden tenaga kerja muda berusia 18-35 tahun di Yogyakarta. Teknik analisis yang digunakan adalah regresi linear berganda dengan uji moderasi. Hasil penelitian menunjukkan bahwa penggunaan e-money berpengaruh negatif dan signifikan terhadap perilaku konsumtif, sementara sistem pembayaran paylater berpengaruh positif dan signifikan. Selain itu, tingkat gaji terbukti memoderasi pengaruh keduanya terhadap perilaku konsumtif secara signifikan memoderasi hubungan antara kedua jenis pembayaran tersebut dan perilaku konsumtif, di mana semakin tinggi gaji, semakin kuat pengaruh e-money dan paylater terhadap perilaku konsumtif. Penelitian ini memberikan kontribusi teoritis dan praktis dalam memahami dampak teknologi pembayaran digital terhadap perilaku konsumsi, serta pentingnya pengelolaan keuangan yang baik di kalangan tenaga kerja muda.
ANALISIS KINERJA KEUANGAN PADA PEMERINTAH DESA DI KECAMATAN PINO RAYA DAN KECAMATAN BUNGA MAS KABUPATEN BENGKULU SELATAN DI MASA PANDEMI COVID-19 Amira Nabila; Fadli, Fadli; Tiolina Evi Nausta pardede
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 2: September 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i2.11130

Abstract

This research aims to analyze and describe the financial performance of village governments in Pino Raya and Bunga Mas Districts, South Bengkulu Regency, during the Covid-19 pandemic period (2020–2021). The study employed a purposive sampling technique, with a sample consisting of 30 villages that submitted their APBDes (Village Budget Realization Reports) to the Office of Village Community Empowerment in South Bengkulu. The data used in this research included both secondary data in the form of budget realization reports and primary data obtained through observation. The analytical methods applied were descriptive statistical analysis and observational techniques. The evaluation of financial performance was conducted using the value for money approach, which assesses performance based on three key indicators: economy, efficiency, and effectiveness. The findings of the study indicate that, on average, the financial performance of the village governments was categorized as economical, relatively ineffective in terms of efficiency, and moderately effective in achieving the planned budget targets. These results suggest that although financial management was prudent during the pandemic, improvements are still needed, particularly in enhancing the efficiency of spending to optimize local revenue potential.
TRANSFER PRICING DAN PROFITABILITAS: STRATEGI TERSEMBUNYI DIBALIK PENGHINDARAN PAJAK DI INDONESIA Stefani Darmawan; Rimi Gusliana Mais
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 2: September 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i2.11131

Abstract

This study analyze the influence of transfer pricing implementation and profitability on tax avoidance practices conducted by multinational companies in Indonesia. Using a qualitative descriptive analytical approach, this research involved finance directors, tax managers, Directorate General of Taxation officials, and tax consultants as informants. Data were collected through in-depth interviews, observations, and documentation analysis over eight months in Jakarta, Surabaya, and Medan. Results indicate that 85% of multinational companies utilize transfer pricing schemes as global tax optimization instruments through comparable uncontrolled price and transactional net margin methods. Companies with high profitability levels (ROA >15%, ROE >20%, profit margin >25%) demonstrate more aggressive tendencies toward tax avoidance through transfer price manipulation, excessive management fees, and intercompany financing. These practices result in potential tax revenue losses of 25-40% from total corporate income tax that should be paid. The effectiveness of Indonesia's transfer pricing regulations remains suboptimal due to limited human resources and multinational transaction complexity. The study recommends strengthening DGT human resource capacity, improving regulatory frameworks, developing integrated information systems, and enhancing international collaboration to increase transfer pricing supervision effectiveness in Indonesia.
KONTRIBUSI ARTIFICIAL INTELLIGENCE DALAM RESTRUKTURISASI PROSES KERJA KANTORAN: STUDI LITERATUR TENTANG INOVASI TEKNOLOGI DI DUNIA KERJA Khairani Shafira; Mardani Supranata
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 2: September 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i2.11132

Abstract

This study explores the adoption of Artificial Intelligence (AI) in office work environments in Indonesia and its impact on operational efficiency, productivity, and employee roles. AI, which includes the automation of administrative tasks and data analysis for decision-making, is transforming traditional work methods. The study aims to explore how AI implementation can enhance organizational performance, along with the challenges that arise during the digital transformation process. Through literature review and case study analysis, the research finds that employees' digital literacy plays a crucial role in the effectiveness of AI adoption. Additionally, the use of AI in recruitment influences candidates' perceptions of the organization. However, the study also identifies psychological impacts on employees, such as job anxiety and professional identity confusion. The policy and managerial implications highlight the need for strong regulations, continuous training, and careful change management. This research is expected to contribute to the development of more inclusive and ethical AI implementation strategies in office work environments in Indonesia.
STRATEGI KEBIJAKAN PENINGKATAN PRODUKSI PADI DI KABUPATEN TANJUNG JABUNG TIMUR MENUJU SWASEMBADA PANGAN Nur Azis
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 2: September 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i2.11133

Abstract

Penelitian ini bertujuan untuk menyusun rekomendasi kebijakan yang tepat dan komperhensif guna mencegah terjadinya alih fungsi lahan sawah dalam rangka meningkatkan produksi padi menuju swasembada pangan Kabupaten Tanjung Jabung Timur. Metode pengumpulan data dalam makalah ini data primer yang berasal dari petani dan Petugas Pertanian Lapangan (PPL). Selain itu digunakan juga Data sekunder yang bersumber dari RPJMN Tahun 2025-2029, RPJMD Kabupaten Tanjung Jabung Timur Tahun 2021-2026, LKPJ Bupati Tanjung Jabung Timur Tahun 2021-2024, Peraturan Daerah, Dinas Tanaman Pangan dan Hortikultura Kabupaten Tanjung Jabung Timur dan Artikel Jurnal. Pengolahan data dilakukan dengan mentabulasi dan memadukan data yang telah dikumpulkan, memastikan bahwa data tersebut lengkap dan terstruktur dengan baik sesuai kebutuhan analisis. Untuk mendukung kebijakan Pemberian insentif dalam bentuk kemudahan dan bantuan sarana prasarana produksi pertanian di Kabupaten Tanjung Jabung Timur, diperlukan sebuah kerangka peraturan yang mengatur tugas, wewenang, serta pelaksanaan program sebagai pedoman yang mengatur prosedur pelaksanaan dan koordinasi antar dinas/instansi terkait. Melalui Peraturan dan Surat Keputusan ini diharapkan terdapat peningkatan produksi padi sehingga mendorong peningkatan nilai ekonomis lahan pertanian serta berkontribusi terhadap peningkatan pendapatan petani sehingga terdapat pencegahan dan penurunan alih fungsi lahan pertanian menuju Swasembada Pangan di Kabupaten Tanjung Jabung Timur
MANAJEMEN IMPRESI MICRO-INFLUENCER GENERASI Z DALAM MEMBENTUK PERSONAL BRANDING DI INSTAGRAM Alifia Jilan Yusfina; Shadrina Rasyiqah Mulia
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 2: September 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i2.11134

Abstract

As social media plays an increasingly significant role in digital marketing, micro-influencers now possess the power to influence public opinion and strategically shape their self-image. This research adopts a qualitative approach using a case study method, with in-depth interviews conducted with four active micro-influencers on Instagram. The findings reveal that the informants utilize nine key components of personal branding namely value, skill, behavior, total look, uniqueness, authenticity, achievement, strength, and goal to create an authentic and consistent self presentation. Self-promotion strategies are implemented through communication styles, visual content, and intensive audience interaction. The results indicate that personal branding functions not only as a tool for shaping one’s digital identity but also as a means to strengthen visibility and foster professional collaboration opportunities. This study is expected to contribute to the understanding of digital communication strategies, particularly in the context of individual branding on social media.

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