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Ahmad Ulil Albab Al Umar
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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 556 Documents
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PENGARUH PEMAHAMAN PAJAK DAN BIAYA TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KEMUDAHAN SISTEM E-FILING SEBAGAI VARIABEL MODERASI Ernawan Septia Putri Ussholehah; Baldric Siregar; Frasto Biyanto; Miswanto, Miswanto
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 4: Januari 2025 (In Press)
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i4.9440

Abstract

This study aims to determine the effect of understanding taxation, compliance costs on taxpayer compliance with the ease of the e-filing system as a moderating variable. The method used is a quantitative approach and uses individual taxpayers as the unit of analysis. The sample was taken using a purposive sampling technique and the criteria were taxpayers who already had an NPWP and had used the e-filing system as a tax return reporting process. The sample size was 104 respondents. Data collection was carried out by distributing questionnaires through social media. The data was processed using SPSS version 22.0 and using multiple linear regression analysis techniques. The results showed that tax understanding has a significant positive effect on taxpayer compliance, compliance costs have a significant positive effect on taxpayer compliance, the ease of the e-filing system moderates tax understanding has a significant positive effect on taxpayer compliance, the ease of the e-filing system moderates compliance costs has a negative and insignificant effect on taxpayer compliance.
TAX POLICIES THAT SUPPORT INNOVATION COMPETITIVENESS OF SMALL BUSINESSES IN INDONESIA Heru Kreshna Reza; Cristofer Sumiok; Loso Judijanto; Melly Susanti
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 4: Januari 2025 (In Press)
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i4.9441

Abstract

This study examines the impact of tax policy, competitive challenges, access to capital, and tax digitalization on the growth of MSMEs in Indonesia. The reduction of the Final Income Tax (PPh) rate and the exemption of PPh for entrepreneurs with a turnover of up to IDR 500 million per year have eased the financial burden of MSMEs and increased their production capacity. However, cartel and monopoly practices remain an obstacle to business competition. While the Kredit Usaha Rakyat (KUR) program improves access to capital, information about the program should be expanded, especially in remote areas. While not all MSMEs are ready to adopt the technology, the digitization of the tax system such as e-Filing and e-Invoicing has improved the efficiency and transparency of the taxation process. The main barriers that require further education and socialization are low levels of tax compliance and limited access to information. Policy recommendations include expanding tax incentives, improving access to capital, enforcing laws against cartels and monopolies, and supporting digitalization and education. With the right policy support, MSMEs can develop into a stronger economic backbone, contributing more to the national economy and community welfare.
E-SATISFACTION SEBAGAI MEDIASI PENGARUH KUALITAS LAYANAN DAN KUALITAS SISTEM TERHADAP CONTINUANCE INTENTION Ika Susilowati
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 4: Januari 2025 (In Press)
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i4.9442

Abstract

This study employs primary data and is quantitative in nature. Questionnaires and a review of the literature were used to gather data. The purpose of this study is to identify the factors that affect the intention to continue. The subjects in this research are BSI mobile banking users in Purwokerto. In this research, samples taken using a purposive sampling technique are called non-probability sampling. This implies that there is no probability for any individual in the population to be included in the sample. There were 220 responders in the study's samples. This study used the Structural Equation Modeling (SEM) approach, which is characterized as an analysis that blends path analysis, structural models, and factor analysis techniques. Analytical methods are used to interpret and draw conclusions from data sets. Data resulting from the research were processed and analyzed using the SEM (Structural Equation Model) program from the smart PLS version 3 and SPSS for Windows version 23. The results of data analysis can be concluded that service quality and system quality influence e-satisfaction. Continuence intention is influenced by e-satisfaction, system quality, and service quality. Through e-satisfaction, service and system quality significantly and favorably affect the intention to continue.
ANALISIS KEPUASAN PELANGGAN TERHADAP PELAYANAN PT. AMARTHA MANUNGGAL PRIMA (ID EXPRESS) MEDAN JOHOR DENGAN METODE SERVICE QUALITY Syahru Romadhon; Rizkha Rida; Muhammad Fiza Lubis; Rizal Abdul Khoir
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 4: Januari 2025 (In Press)
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i4.9443

Abstract

This research analyzes the level of customer satisfaction at PT. Amartha Manunggal Prima uses the Customer Satisfaction Index (CSI) and Importance Performance Analysis (IPA) indices. The research results show that customers are satisfied with the company's services, with the tangible, responsiveness, reliability, assurance and empathy dimensions reaching 81%, 81%, 81%, 82% and 80% respectively. Assurance has the most significant influence on customer satisfaction, reflecting high satisfaction with facilities and other physical aspects. Analysis of the level of conformity between customer expectations and service performance shows that the company has fulfilled customer expectations well. The tangible dimension reached 85.51%, responsiveness 87.18%, reliability 85.25%, assurance 86.69%, and empathy 86.09%. The IPA results identify priority improvements in all dimensions of service quality, with a focus on the use of advanced technology and timeliness of service. Customers expect technological innovation to increase efficiency, accuracy and speed of service, as well as on-time delivery according to promised schedules. This research suggests that companies need to optimize operational processes, including better scheduling, effective inventory management, and improved logistics systems to reduce waiting times and increase service efficiency.
PENGARUH KEBIJAKAN MANAJEMEN KEUANGAN TERHADAP NILAI PERUSAHAAN Rana Safira Ila Dinilah; Dewi Nurjannah
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 4: Januari 2025 (In Press)
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i4.9444

Abstract

Tujuan penelitian untuk menyelidiki bagaimana nilai suatu perusahaan berhubungan dengan strategi pendanaan, investasi, dan dividen. Studi ini menerapkan metodologi kuantitatif. Laporan keuangan perusahaan IDX 30 tahun 2022 – 2023 digunakan sebagai sumber data. Populasi penelitian ini 30 perusahaan berbeda digunakan dalam penelitian. Sampel yang memenuhi syarat purposive random sampling diperoleh 25 perusahaan. Analisis data menggunakan uji regresi linear berganda. Hasil analisis menunjukkan bahwa kebijakan investasi dan dividen memiliki pengaruh signifikan terhadap nilai perusahaan, namun kebijakan pendanaan tidak signifikan. Selama ekspansi cepat, perusahaan dapat memberikan dividen kepada pemegang saham, namun akan lebih berhasil jika dana tersebut digunakan untuk investasi internal daripada dibagikan. Dividen yang dibayarkan berasal dari sebagian besar pendapatan, berbeda dengan perusahaan yang tumbuh lambat, yang lebih fokus pada menarik investor untuk mendanai rencana ekspansi.
SUSTAINABILITY REPORTING DAN KEWAJIBAN PAJAK : PERAN STANDAR GRI DAN SASB PADA PERUSAHAAN INDONESIA MELALUI PENDEKATAN LITERATUR REVIEW Adie Tirtakusuma; Rimi Gusliana Mais
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 4: Januari 2025 (In Press)
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i4.9445

Abstract

In the modern business landscape, sustainability reporting has gained importance as companies are increasingly evaluated not only on financial performance but also on their environmental and social responsibilities. This reporting provides information on the economic, social, and environmental performance of companies, which directly relates to tax compliance. This study employs a literature review approach to explore the role of the International Reporting Initiative (GRI) and Sustainability Accounting Standards Board (SASB) standards in enhancing corporate tax transparency and compliance. Through GRI standards, companies disclose social, economic, and environmental data comprehensively on 2019-2023, while SASB focuses on industry-relevant information. Findings indicate that companies consistently implementing GRI and SASB standards tend to exhibit higher tax compliance and more positive relationships with tax authorities. High-quality sustainability reporting also bolsters corporate reputation among the public and stakeholders, reinforcing commitment to sustainability. However, the implementation of these standards presents challenges in terms of cost and complexity, particularly for small and medium enterprises. Effective, standards-based reporting minimizes tax-related risks while supporting the broader sustainability goals of the company.
PENGARUH EXPERIENTIAL MARKETING DAN PRODUK VALUE TERHADAP KEPUASAN WISATAWAN DI KAWASAN WISATA KERINCI DAN SUNGAI PENUH Halil Khusairi; Wawan Novianto
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 4: Januari 2025 (In Press)
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i4.9499

Abstract

This article discusses Kerinci as a representation of culture and nature in Sumatra, with a focus on Mount Kerinci and its surroundings. The article also describes challenges in the tourism industry, including competition and the importance of building long-term relationships with customers. The article attempts to analyze the factors influencing consumer decisions in choosing tourism products and the significance of customer experience in the hospitality and tourism industry, with an explanation of the concept of experiential marketing. The article also analyzes the importance of customer satisfaction in building loyalty and the value they receive from service providers. The data analysis method used in this research is partial least squares (PLS), which was developed as an alternative modeling with a weak foundational theory compared to structural equation modeling (SEM). As a result, the development of Sharia tourism in Kerinci Regency, Jambi Province, needs to focus on customer satisfaction, service quality, prices that comply with Sharia principles, and tourism experiences that incorporate religious elements. Therefore, this destination can attract visitors, build customer loyalty, and meet the expectations of those seeking tourism experiences in line with Sharia values.
DAMPAK KRISIS EKONOMI GLOBAL TERHADAP PEMBIAYAAN USAHA KECIL DAN MENENGAH (UKM) DI INDONESIA Jen Surya; Muhammad Iqbal
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 3: Nopember 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i3.9504

Abstract

Krisis ekonomi global, baik yang disebabkan oleh faktor eksternal seperti resesi dunia maupun faktor internal seperti pandemi COVID-19, memiliki dampak signifikan terhadap pembiayaan Usaha Kecil dan Menengah (UKM) di Indonesia. UKM yang memiliki peran vital dalam perekonomian Indonesia, terutama dalam menciptakan lapangan kerja dan mendukung pertumbuhan ekonomi, sering kali menghadapi kesulitan dalam mengakses pembiayaan selama masa krisis. Penelitian ini bertujuan untuk menganalisis dampak krisis ekonomi global terhadap akses pembiayaan UKM di Indonesia serta untuk mengeksplorasi solusi yang dapat diterapkan guna mengatasi tantangan tersebut. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan analisis deskriptif yang mengandalkan data sekunder dari laporan pemerintah, artikel jurnal, dan sumber-sumber relevan lainnya. Hasil penelitian menunjukkan bahwa selama krisis ekonomi, lembaga keuangan lebih selektif dalam memberikan kredit, sehingga memperburuk kesulitan akses pembiayaan bagi UKM. Sebagai solusi, penelitian ini merekomendasikan penerapan program pembiayaan khusus UKM, pemanfaatan teknologi finansial (fintech), dan peningkatan literasi keuangan di kalangan pelaku UKM. Penelitian ini juga menyoroti pentingnya kolaborasi antara pemerintah, lembaga keuangan, dan UKM untuk menciptakan ekosistem yang mendukung keberlanjutan sektor UKM, khususnya dalam menghadapi krisis ekonomi global
PENGARUH BEBAN KERJA TERHADAP STRES KERJA DENGAN WORK LIFEBALANCE SEBAGAI VARIABEL MEDIASI (PADA PEGAWAI BKPP KABUPATEN SLEMAN) Amalia Sholekhah; Sri Ekanti Sabardini
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 4: Januari 2025 (In Press)
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i4.9505

Abstract

This research aims to determine the effect of workload on work stress with work life balance as a mediating variable in Sleman Regency BKPP employees. The population in this study were all BKPP Sleman Regency civil servants, using non-probability sampling techniques with saturated sampling techniques. The number of respondents in this research was 71 employees. Data collection was carried out by distributing questionnaires. Instrument test, normality test, classical assumption test, hypothesis test using process macro regression. Hypothesis testing in this research uses regression analysis and bootstrapping Process Macro v4.2 for SPSS 26 proposed by Andrew. F. Hayes. The results of the study showed that workload had a positive effect on work stress, workload had no effect on work life balance, work life balance had no effect on work stress, and work life balance was unable to mediate the effect between workload and work stress. The influence of workload on work stress with work life balance as a mediating variable is shown to be 33.8%. This figure can be seen from the Adjusted R Square results and the remaining 66.2% is influenced by other variables not examined in this research
THE COMBINED IMPACT OF HIGH DEBT LEVELS AND NEGATIVE EARNINGS ON THE VALUE RELEVANCE OF ACCOUNTING INFORMATION Saputra, Dany Adi
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 4: Januari 2025 (In Press)
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i4.9509

Abstract

This study examines how high debt levels and negative earnings affect accounting information's value relevance. Positive correlations between stock prices, book value of equity per share (BVPS), and earnings per share (EPS) demonstrate the value relevance of accounting information. The sample includes 1,209 the Indonesia Stock Exchange (IDX)-listed enterprises in 2018-2019, in the period before the Covid-19 Pandemic. The hypotheses were tested using multiple linear regression analyses. The results prove the worth of BVPS and EPS. Next, high debt levels do not cause BVPS or EPS to lose relevance. Negative earnings reduce the relevance of BVPS and EPS. Low debt levels paired with negative earnings lower the value relevance of EPS but not BVPS. High debt levels and negative earnings lead BVPS and EPS to lose relevance. The observation period before the COVID-19 pandemic may affect the value relevance of EPS and BVPS in this investigation. This sample was chosen to avoid pandemic-related outcomes. Future research might evaluate pandemic effects. This finding demands management to control debt and prevent losses. These findings can inform authorities about excessive debt and negative earnings, such as in "special notices" on the Indonesia Stock Exchange's website. This analysis contributes to the literature by showing how high debt levels and company losses affect EPS and BVPS value relevance

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