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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 781 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
HUMAN RESOURCE MANAGEMENT AND DIGITAL TRANSFORMATION IN IRRIGATION MANAGEMENT: EVIDENCE FROM ACEH PROVINCE Ichsan Iswandy
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: 10.53640/5yg5vk97

Abstract

This study aims to examine the role of human resource management (HRM) in supporting the digital transformation of irrigation management in Aceh Province, Indonesia. The main problem addressed in this research is the low effectiveness of digital irrigation implementation, which is assumed to be influenced by limited digital competencies and organizational culture factors. A mixed-method approach was employed, combining quantitative data collected from 120 irrigation management officers through structured questionnaires and qualitative data obtained from in-depth interviews. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that HRM has a significant positive effect on digital competence (β = 0.62, p < 0.001), and digital competence significantly influences digital transformation (β = 0.55, p < 0.001). Furthermore, organizational culture strengthens the relationship between digital competence and digital transformation as a moderating variable. This study concludes that successful digital transformation in irrigation management is not solely driven by technology but is highly dependent on human resource readiness and organizational culture. The findings contribute to the development of an integrated HRM model for digital transformation in public sector irrigation systems.
THE GREEN PURCHASE GAP IN E-COMMERCE: THE ROLE OF PRICE SENSITIVITY AND PERCEIVED BEHAVIORAL CONTROL Lukito Angga Prasakti; Asep Koswara; Tarso; Herman Soegoto; Lilis Puspitawati
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: 10.53640/5n86x791

Abstract

The growing demand for environmentally friendly products has not always been accompanied by actual purchasing behavior, resulting in a phenomenon known as the green purchase gap. This study investigates the effects of Price Sensitivity and Perceived Behavioral Control on the Green Purchase Gap among consumers of green products in e-commerce. Drawing on the Theory of Planned Behavior and economic decision-making perspectives, this research examines why consumers fail to translate pro-environmental intentions into actual purchases. A quantitative approach was employed using survey data collected from 120 respondents, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that Price Sensitivity has a significant positive effect on the Green Purchase Gap, whereas Perceived Behavioral Control has no significant effect. These findings suggest that consumers’ economic evaluations play a more important role than perceived capability in determining actual green purchasing behavior. The study contributes to the literature by highlighting the importance of integrating psychological and economic perspectives in explaining the intention–behavior gap. Practically, the findings imply that reducing price-related barriers may be more effective than solely increasing consumers’ awareness or perceived control in promoting sustainable consumption.
THE INFLUENCE OF ISLAMIC WORK CULTURE ON EMPLOYEE PRODUCTIVITY WITH WORK DISCIPLINE AS AN INTERVENING VARIABLE AT THE TENGGARONG PUBLIC SERVICE MALL (MPP) OFFICE Eva Noorhya Akhmar Ramadhan Putri; Widya Hana Fahleti; Admaja Muhammad Feri
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/v6xtbj82

Abstract

This study aims to analyze the effect of Islamic work culture on employee productivity with work discipline as an intervening variable at Mal Pelayanan Publik Tenggarong. The study used a quantitative approach with a survey method. The population consisted of 99 employees, with 92 respondents selected as samples. Data were analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS 3. The results showed that Islamic work culture had a positive and significant effect on employee productivity. Work discipline also had a positive and significant effect on employee productivity. In addition, Islamic work culture had a positive and significant effect on work discipline. Mediation testing indicated that work discipline significantly mediated the effect of Islamic work culture on employee productivity. These findings indicate that the implementation of Islamic values such as trustworthiness, honesty, responsibility, and consistency can improve employee discipline and productivity. Therefore, institutions need to strengthen Islamic work culture and work discipline to improve public service quality and organizational performance sustainably.
LOCAL GOVERNANCE: THE ROLE OF FISCAL TRANSFERS AND REGIONAL INNOVATION ON PROVINCIAL FISCAL INDEPENDENCE IN INDONESIA Setio Rini; Sri Maryati; Edi Ariyanto
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/eqqmh794

Abstract

Regional fiscal independence is a key indicator of fiscal decentralization performance in Indonesia. The objective of this study is to estimate the influence of the General Allocation Fund (DAU), Revenue Sharing Fund (DBH), Regional Innovation Index (IID), and Gross Regional Domestic Product (GRDP) on the fiscal independence of 34 provinces in Indonesia for the 2021 - 2025 period. This study is quantitative and uses panel data. Data collection methods include accessing sources from the Ministry of Finance, Statistics Indonesia (BPS), and the Ministry of Home Affairs, and are processed using panel data analysis. The estimation applies a series of diagnostic tests including the Chow, Hausman, Breusch-Pagan LM, Wooldridge, and Pesaran (Cross-Sectional Dependence) tests to ensure the accuracy of the estimates and model determination. The baseline Random Effects estimation shows that DBH has a negative and significant association with fiscal independence, while the Regional Innovation Index and GRDP have positive and significant associations. However, robustness checks using Fixed Effects and lagged GRDP specifications indicate that GRDP is the most consistent determinant of fiscal independence, whereas the estimated effects of DBH and regional innovation are sensitive to model specification. The General Allocation Fund (DAU) has a negative but statistically insignificant association with fiscal independence. These findings have strong policy implications for strengthening regional innovation capacity and increasing local economic productivity as a strategy towards sustainable fiscal independence during the implementation of Law Number 1 of 2022.

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