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Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Published by Universitas Mohammad Husni Thamrin
ISSN : 27163911     EISSN : 27210472     DOI : 10.37012
Core Subject : Economy,
Economics, Econometrics & Finance
Covering of original research on Economic Management and Accounting studies using an interdisciplinary perspective.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 372 Documents
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The Role of Regional Government Information Systems (SIPD) in Increasing Financial Accountability and Transparency in Paniai Regency Karepouwan, Christian Agustinus
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2535

Abstract

The development of information technology has brought significant changes in various aspects of government, including regional financial management. Industrial Revolution 5.0 emphasizes the use of automatic technology and artificial intelligence which can increase bureaucratic efficiency and reduce human error in data management. Information systems (IS) are technologically assisted human workforce systems designed to assist with administrative and operational tasks. The development of interactive connections between humans, data, information, technology and algorithms is meant by this. This research aims to analyze the role of the Regional Government Information System (SIPD) in increasing financial accountability and transparency in Paniai Regency, Central Papua Province. SIPD is an information technology-based system implemented to support regional financial management more effectively, efficiently and transparently. The implementation of SIPD takes the form of a website with the aim of making it easier and faster to carry out supervision and evaluation of public services. The research method used is descriptive qualitative with data collection techniques through interviews, observation and documentation studies. The research results show that the implementation of SIPD in Paniai Regency has had a positive impact in increasing regional financial transparency and facilitating the budget reporting and monitoring process. However, there are still several challenges in its implementation, such as limited human resources who understand the system and technological infrastructure constraints. This research provides recommendations for increasing human resource capacity and improving infrastructure to support the optimization of SIPD implementation.
Analysis of the Effectiveness of Implementing the ASN Performance Assessment System (E-Kinerja) Siahaan, Febri Sari; Priscillia, Amanda Sona; W. A. N, Ayi Krisnha; Hidayat, Rahmat; Restika, Dea
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2536

Abstract

Human resources (HR) play a major role in achieving organizational goals, including in the government sector. Civil Servants (PNS) as an integral part of government organizations must have high competence and integrity in order to carry out their duties optimally. This research aims to analyze the effectiveness of implementing an electronic-based performance assessment system (E-Kinerja) known as SIPENDEKAR at the Tangerang Regency Population Control and Family Planning Office. This system is expected to increase transparency, efficiency and accuracy in assessing employee performance and improve the performance allowance system. The method used in this research is a qualitative approach with data collection techniques through interviews with five ASN employees who have in-depth knowledge about the implementation of the E-Kinerja system. The research results show that the implementation of SIPENDEKAR has a positive impact in increasing employee discipline and transparency in the management of performance allowances. However, this system also faces technical problems, such as slow internet connections and server problems which affect the smooth use of the application. Apart from that, another challenge found was the mismatch between employee competency and position placement, which could affect the effectiveness of the system. However, with continuous training and increasing the match between employee duties and competencies, this system can be more optimal. Overall, implementing E-Kinerja can improve employee performance and help government agencies achieve goals more efficiently.
The Influence of Salary, Allowances, and Driver Expenses on Total Current Period Profit at PT Bluebird TBK 2016-2023 Javier, Laurentius Raymond; Soetedjo, Louis Lewinsky; Manurung, Elizabeth Tiur
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2586

Abstract

This study aims to analyze the effect of salary, allowance, and driver's expenses on total current period profit at PT Bluebird Tbk during 2016 to 2023. PT Bluebird Tbk is one of the leading transportation companies in Indonesia engaged in the taxi service sector and other land transportation. With long operational experience, this company continues to strive to increase profitability and maintain business sustainability through various financial management strategies. One aspect that plays a role in the company's financial performance is labor costs, which include salaries, allowances, and driver's expenses. This component is an important part of the company's expenditure structure and has the potential to affect the net profit obtained each period. Labor costs are one of the main factors affecting a company's profitability, so understanding its impact is very important for financial management strategies. The analysis was carried out using the regression method on the company's historical data with the help of Microsoft Excel software. The results of the study showed that salary, allowance, and driver's expenses have a significant effect on total current period profit, with a p-value of 0.000000000862996. This finding indicates that the company has positive expectations about the expenditures made for labor. Based on these results, this study recommends that companies manage their workforce load optimally to increase profitability and ensure employee welfare is maintained.
Stock Investment with Bollinger Band Indicator, Moving Average and Relative Strength Index of Three Big Capitalization Issuers of Telecommunication Infrastructure Ependi; Ningsih, Putu Tirta Sari; Gusvarizon, Muhammad; Widodo, Yohanes Bowo
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2587

Abstract

The purpose of the study is to determine the buying and selling prices of three Big Cavitalization Infrastructure Telecommunication issuers in the 2020-2023 period with the Bollinger Brand, Moving Average and Relative Strength Index indicators. Quantitative research with secondary data on the research population of three Big Cavitalization Infrastructure Telecommunication issuers using the Bollinger Bands indicator to determine the Buy signal can be seen when the Candle touches the lower band, while to determine the Sell signal can be seen when the Candle touches the upper band. From the results of the study, the total signal accuracy level was obtained as many as 53 (fifty-three) signals, consisting of 20 Buy and Sell signals with an accuracy level of 100%. Consisting of 40% correct signals and 60% incorrect signals at PT Telkom Indonesia (Persero) Tbk, 15 Buy and Sell signals with 100% accuracy rate consisting of 73.3% correct signals and 26.7% incorrect signals at PT Indosat Tbk, 18 Buy and Sell signals with 100% accuracy rate consisting of 33.3% correct signals and 66.7% incorrect signals at PT XL Axiata Tbk. The results of this study obtained a total Capital Gain of 148.85% and a total Capital Loss of -116.68%, consisting of 34.07% Capital Gain and -55.89% Capital Loss at PT Telkom Indonesia (Persero) Tbk, 69.2% Capital Gain and -18.89% Capital Loss at PT Indosat Tbk, 45.58% Capital Gain and -41.9% Capital Loss at PT XL Axiata Tbk. It can be seen that using the Bollinger Bands Indicator can provide quite good results compared to using the Moving Average and Relative Strength Index indicators.
The Influence of Financial Literacy, Financial Behavior and Mental Accounting on the Consumptive Behavior of Mobile Legends Game Players Putri, Edelweis Az-Zahra Fadlila Khaira Sufyan; Widyaningsih , Aristanti; S. Purnomo, Budi
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2590

Abstract

In recent years, the video game industry has grown rapidly, making it one of the largest entertainment sectors globally. In 2022, the total revenue of the gaming industry reached 185 billion USD, surpassing the music and film industries. This growth is driven by various business models, including game sales, subscriptions, in-game microtransactions, and digital advertising. Consumptive behavior in online games is increasing along with the ease of digital transactions. Previous studies related to financial literacy on consumptive behavior in the context of online games are still limited so that previous studies are difficult to find. Therefore, an understanding of the factors that influence players' financial decisions is needed, especially in the context of financial literacy, financial behavior, and mental accounting. This study aims to analyze the effect of financial literacy, financial behavior, and mental accounting on the consumptive behavior of Mobile Legends game players in Generation Z in Bandung City. This study uses a quantitative method with a descriptive and verification approach. Data were collected through questionnaires distributed to respondents using a purposive sampling method, namely Mobile Legends players from Generation Z in Bandung City. Data analysis was conducted using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with SmartPLS. The results of the study indicate that financial literacy has a negative effect on consumer behavior. Meanwhile, financial behavior and mental accounting do not have a negative effect on consumer behavior.
Lebaran Inflation and Adaptation of MSMEs Economy: (Case Study in the Culinary Sector) Hernaningsih, Fery
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2601

Abstract

Lebaran is one of the annual moments that has a major impact on the economy, especially for the culinary MSME sector. The surge in demand is often accompanied by an increase in the price of raw materials which causes seasonal inflation. Seasonal inflation that occurs during the Lebaran period has a significant impact on the micro, small, and medium enterprises (MSMEs) sector, especially in the culinary sector. In the Jl. Antene IV Housing, Radio Dalam, South Jakarta, approaching the time to break the fast, many small business actors sell various foods and drinks for breaking the fast, such as takjil and special Ramadan dishes. Each trader determines the price according to the production costs and desired profits. Traders adapt to the increase in raw material prices by increasing selling prices and diversifying products. This study aims to analyze how culinary MSMEs adapt to fluctuations in raw material prices, increasing demand, and other operational challenges during the Lebaran period. Using a qualitative approach, this study examines the strategies implemented by culinary MSMEs in maintaining the stability of their businesses. Data were obtained through in-depth interviews with business actors and observations in several culinary centers that experienced a spike in demand during Lebaran. The results of the study show that the main strategies used include price adjustments, product diversification, and more efficient stock management. These findings are expected to provide insight for MSMEs in facing economic challenges during the Eid moment and become a consideration for the government in designing policies that support the sustainability of MSMEs.
Analyzing the Influence of Cultural Factors, Social Factors, Personal Factors and Psychological Factors on Purchasing Decisions on Shopee: (Case Study on Gen Z Management Students) Panggabean, Helena Louise; Noviaty, Evi; Hernaningsih, Fery; Heriyanto, Agustinus Yanuar Budhi
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2604

Abstract

The development of the digital market in Indonesia has made significant progress in recent years, especially in four main areas, namely financial technology (fintech), subscription services, e-commerce, and the Internet of Things (IoT). This study examines the influence of cultural, social, personal, and psychological factors on the purchasing decisions of Generation Z students on the Shopee e-commerce platform. Using a quantitative research approach, primary data was collected by distributing questionnaires to students of the management study program. The results of the t-test and F-test analysis showed that the four factors had a significant influence on purchasing decisions, both partially and simultaneously. Among the four factors, social influence emerged as the most dominant factor, with the highest t-value of 7.08 and a significance level of 0.000. These findings suggest that marketing strategies aimed at Gen Z consumers should prioritize social engagement, especially through influencers, online reviews, and social media platforms, and integrate cultural adaptation, personal relevance, and emotional approaches. The validity of the model is supported by the F value of 76.879 which exceeds the critical limit, and the Adjusted R Square value of 0.619, which indicates that 61.9% of the variation in purchasing decisions can be explained by the proposed variables. This finding emphasizes the importance of a comprehensive and multidimensional marketing approach that is in line with the values, lifestyles, and emotional factors of Gen Z consumers in the digital realm.
The Effect of Loan Interest Expense on Net Profit at PT Summarecon Agung Tbk Alexandra, Geraldine Eileen; Kurnia, Josefina Aurelia; Manurung, Elizabeth Tiur
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2606

Abstract

This study aims to analyze the effect of loan interest expense on net profit of PT Summarecon Agung Tbk in the period 2017 to 2024. In the capital-intensive property industry, the use of debt as a source of funding is common. However, increasing debt will result in interest expenses that can affect the company's financial performance, especially net profit. The data used in this study are loan expenses (financial costs) and net profit obtained from the company's financial statements. The simple linear regression method is used to test the relationship between the two variables. The results of the regression analysis show that there is an insignificant positive relationship between loan interest expense and net profit, with a coefficient of 0.4039 and a p-value of 0.3157. This indicates that every 1 unit increase in loan interest expense will increase net profit by 0.4039 units. In addition, the intercept value also has a high p-value (0.1931) indicating that other factors may also affect net profit. These findings indicate that interest expense is not the only factor that determines a company's net profit, and that external factors such as property market dynamics, monetary policy, and the company's internal operational strategy play a significant role. The low adjusted R-square value indicates that the independent variables in this study only explain a small part of the variation in net profit. The conclusion of this study is that loan interest expense can contribute to increasing net profit, but other external factors also need to be considered in the company's financial analysis.
Green Marketing Strategy as an Effort of MSMEs to Enter the International Market: (Study on MSMEs in Laweyan Batik Village, Surakarta, Central Java) Hariani, Danarti
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2629

Abstract

This study aims to be able to formulate the right green marketing strategy in the efforts of Laweyan batik UMKM, Surakarta, Central Java. This research method uses a qualitative descriptive approach in the form of a literature review. The data used are secondary data obtained from literature, journals, scientific works, BPS reports and several survey institutions and the latest data related to the research objectives. While data collection is the methods used to collect data in research in the form of literature studies and documentation observations to observe the potential and development of the Laweyan Batik industry, the application of the green marketing concept to Laweyan Batik UMKM and various supporting data and documentation through internet media. The results of the study indicate that in the development of Laweyan Batik UMKM with a green marketing strategy approach in an effort to enter the international market, there are various problems including: the cost of environmentally friendly batik products is relatively high, Laweyan craftsmen's awareness of environmentally friendly products is still limited, production waste processing technology is not optimal, minimal knowledge and experience of UMKM actors to enter the international market, suboptimal supply chain distribution, and limited market reach to local networks so that in development it requires a green marketing concept to overcome these problems. The development strategy of Laweyan Batik UMKM with a green marketing approach requires constructive efforts through the development of green products, green distribution, green price, green people and green promotion so that the green marketing strategy by Laweyan Batik UMKM in an effort to enter the international market does not only focus on the product marketing aspect, but also covers the entire value chain from raw materials to distribution. Thus, this strategy can increase the competitiveness of Laweyan batik products while supporting global environmental sustainability.
Exploration of Netizen Perspectives on the Implementation of the Core Tax Administration System: (A Netnographic Study) Aldo; Noviriani, Eliza; Roshani
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2634

Abstract

The Directorate General of Taxes continues to carry out intensification and extensification in optimizing tax revenues. One of the intensification efforts applied by the Directorate General of Taxes in increasing tax revenues is through the implementation of the core tax administration system (CTAS) in optimizing the taxation system. In the current era of technological development, it has become a way for modern society to express opinions and convey their opinions on public policy issues, such as the coretax issue which has become a hot topic and even a trending topic in Indonesia. This study aims to identify and analyze netizen perceptions regarding the implementation of the core tax administration system in Indonesia. This study uses a qualitative approach with the netnography method. Data were collected through observation, interview, and documentation techniques on various digital platforms such as TikTok, Twitter, Instagram, and Facebook, by utilizing popular hashtags such as #coretax. Data analysis was carried out systematically using a qualitative analysis approach assisted by NVivo 15 software. The results of the study show that netizen perceptions of the implementation of the core tax administration system consist of pros and cons. Some netizens welcomed the digitalization steps as part of the modernization of tax administration, but not a few expressed concerns regarding the complexity of the system, increased workload, and the psychological impact experienced by tax officials. Therefore, the Directorate General of Taxes must evaluate the implementation of the coretax system to strengthen support for digital transformation in the taxation sector.

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