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Nilam Anggar Sari
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Jalan Gunung Kombeng No 27, Kecamatan Tenggarong, Kabupaten Kutai Kartanegara, Kaltim
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INDONESIA
Jurnal Ekonomi dan Manajemen Indonesia
Published by Universitas Kutai Kartanegara
ISSN : 14119560     EISSN : 27757129     DOI : https://doi.org/10.53640/jemi
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The Indonesian Journal of Economics and Management (JEMI) is an intermediary institution between researchers through scientific papers in the form of journals that are published regularly in June and December each year. Jemi is a peer-reviewed journal that publishes scientific articles in the fields of science including management and business economics which include: 1. Development Economics 2. Regional Financial Economics 3. International Economics 4. Operational Management 5. Human Resource Management 6. Financial Management and Accounting 7. Marketing Management 8. Strategic Management JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the commitment of the Journal of Economics and Management to the demands of scientific culture. Submit your best paper to be published with the Indonesian Journal of Economics and Management. Authors who wish to submit articles to the Journal of Management Economics, must comply with the writing guidelines. If the submitted article does not comply with the writing guidelines or is written in a different format, it will be REJECTED by the editor before further review. Editors only accept articles that meet the specified format. Articles written in Indonesian. Jemi is a peer-reviewed journal that publishes scientific articles in the fields of science including management and business economics which include: 1. Development Economics 2. Regional Financial Economics 3. International Economics 4. Operational Management 5. Human Resource Management 6. Financial Management and Accounting 7. Marketing Management 8. Strategic Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 776 Documents
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THE EFFECT OF PROFITABILITY ON FIRM VALUE MEDIATED BY TAX AVOIDANCE IN MANUFACTURING COMPANIES  LISTED ON THE IDX Khairunnizha; Ismail Badollahi; saida said
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 25 No 2 (2025)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/fq24vt56

Abstract

This research is driven by the critical importance of firm value as a fundamental indicator for investors in assessing a company's prospects, with profitability serving as a primary catalyst. Given the inconsistent findings in prior literature regarding the role of tax avoidance, this study evaluates its function as a mediating variable. Utilizing a quantitative approach focused on manufacturing firms listed on the Indonesia Stock Exchange, and employing path analysis via Eviews, the results demonstrate that profitability exerts a significant positive influence on both firm value and tax policies. Crucially, the study confirms that tax avoidance acts as a partial mediator; this indicates that market valuation increases not only through direct profit growth but also through strategic tax efficiency. Consequently, management is encouraged to integrate legal tax planning into financial strategies to bolster cash flow, while investors should scrutinize tax management effectiveness as a vital sign of managerial competence in sustaining long-term firm value.
CREATIVE ACCOUNTING PRACTICES FROM THE PERSPECTIVE OF ACCOUNTING EDUCATORS WITH PRACTICAL EXPERIENCE Siti Aisyah; Muh Nasrun; Wahyuni
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 25 No 2 (2025)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/6sg19w20

Abstract

This study examines the empirical influence of emotional intelligence, work motivation, rewards, and punishments on creative accounting practices. Utilizing an explanatory design, primary data was gathered from 30 accounting academic-practitioners via purposive sampling and analyzed using Multiple Linear Regression via SPSS. Results demonstrate that partially, emotional intelligence, work motivation, and rewards significantly influence creative accounting choices. Guided by the Theory of Planned Behavior, target-oriented motivation and incentives construct po sitive attitudes to exploit accounting flexibility, while emotional intelligence serves as an internal regulatory filter. Crucially, punishment yields a counterintuitive significant positive influence on creative accounting. Evaluated through Cognitive Dissonance Theory, rigid sanctions under demanding expectations generate severe professional duress; consequently, individuals experience intense psychological conflict and tactically utilize regulatory loopholes as a rationalized defensive mechanism to avoid career risks. Simultaneously, all variables exert a significant combined effect. Management must restructure controls away from fear-inducing climates toward supportive professional ecosystems.
THE EFFECT OF ACCOUNTING KNOWLEDGE, BUSINESS EXPERIENCE, EDUCATION LEVEL, AND BUSINESS SCALE ON THE USE OF ACCOUNTING INFORMATION SYSTEMS BY MSMES Wahyuni; Mukminati Ridwan; Nasrullah
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 25 No 2 (2025)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/54zmsa37

Abstract

This study analyzes the influence of accounting knowledge, business experience, educational level, and business scale on the use of Accounting Information Systems (AIS) in MSMEs in Gowa Regency. Using quantitative methods with multiple linear regression analysis, the results show that, both partially and simultaneously, these four variables have a positive and significant effect on AIS use. These findings confirm that increasing human resource capacity and business operational scale are key drivers in accelerating the adoption of financial technology. Synergy between individual competencies and systematic business needs is needed to realize more transparent and accountable financial management.
TAX COMPLIANCE AND TAX MORALE: STUDENT’S PERCEPTIONS AS THE FUTURE GENERATION OF TAXPAYERS Nyoman Yudha Astriayu Widyari; Putu Ayu Diah Widari Putri; Ida Ayu Komang Tiara Pratistha Sari
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 26 No 1 (2026)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/q75ewn17

Abstract

This research aims to obtain empirical evidence regarding the influence of religiosity, trust in the government, perceptions of other taxpayers, national pride, and deterrence factors on tax morale, as well as the direct influence of tax morale on tax compliance. The number of samples used was 115 samples selected using simple random sampling. Data collection was carried out by distributing questionnaires. The data analysis technique in this research uses the SEM-PLS method. Based on the six hypotheses formulated, 3 of them were accepted (H1, H4, H6) and the remaining 3 were rejected (H2, H3, H5). The research results show that religiosity and national pride have a positive effect on tax morale. Furthermore, the test results also show that tax morale has a positive effect on tax compliance. On the other hand, trust in the government and perceptions of other taxpayers have no effect on tax morale. Deterrence factors are said to have a positive effect on tax morale, where this result is not in line with the negative direction hypothesis formulated.
GAMIFICATION AND CUSTOMER LOYALTY: THE MEDIATING ROLE OF USER ENGAGEMENT AMONG SHOPEE USERS IN INDONESIA Hermanto; Belinda Mora Siagian
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 26 No 1 (2026)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/6egzkj54

Abstract

This study investigates how gamification features implemented in Shopee influence customer loyalty through the mediating role of user engagement among Indonesian users. A quantitative approach was applied using survey questionnaires distributed to 200 respondents selected through purposive sampling. Data were analyzed using the PLS-SEM method with SmartPLS 4 to examine construct reliability, validity, and relationships among variables. The findings reveal that gamification positively and significantly affects customer loyalty with a coefficient value of 0.435 and user engagement with a coefficient value of 0.672. Furthermore, user engagement also has a positive and significant effect on customer loyalty with a coefficient value of 0.435. The indirect effect analysis indicates that user engagement partially mediates the relationship between gamification and customer loyalty, with a coefficient value of 0.292. The coefficient of determination (R²) values show that the model explains 63.3% of the variance in customer loyalty and 45.2% of the variance in user engagement. Overall, the results confirm that gamification plays an important role in enhancing user engagement and strengthening customer loyalty on Shopee in Indonesia.
GOOD CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE, AND FIRM VALUE IN LQ45 COMPANIES DURING ECONOMIC UNCERTAINTY Belinda Mora Siagian; Hermanto
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 26 No 1 (2026)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/kh3a3v19

Abstract

This research investigates how Good Corporate Governance, financial performance, and economic uncertainty influence firm value among firms categorized within the LQ45 index throughout 2020–2024. The originality of this study lies in the inclusion of economic uncertainty proxied by the BI Rate together with managerial ownership and financial performance in explaining firm value during unstable economic conditions in Indonesia. This study aims to analyze the effect of managerial ownership (KM), Return on Assets (ROA), and the BI Rate on firm value proxied by Price to Book Value (PBV), with firm size used as a control variable. This study employed a quantitative approach using panel data obtained from annual reports and official publications of companies listed in the LQ45 index. The data were analyzed using panel data regression with STATA software. The results indicate that ROA has a positive and significant effect on firm value, while the BI Rate has a negative and significant effect on firm value. Meanwhile, managerial ownership does not significantly affect firm value. Firm size was found to positively influence firm value. These findings imply that profitability and macroeconomic stability are important factors in maintaining investor confidence and increasing firm value during periods of economic uncertainty. Keywords : Good Corporate Governance, Financial Performance, Economic Uncertainty, Firm Value, BI Rate

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