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INDONESIA
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 Influence of Tax Reporting and the Core Tax System on Taxpayer Compliance (Study at the Primary Tax Service Office in DKI Jakarta) Siagian, Panatagama; Karsam
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.v6i1.2826

Abstract

Tax revenue is one of the most significant sources of state revenue for financing national development. Therefore, taxpayer compliance is a critical focus in reforming the tax framework system in Indonesia. Digital transformation in tax administration is the government's primary strategy to improve taxpayer compliance. However, the effectiveness of digital tax reporting and the implementation of the Core Tax System still needs to be studied empirically, particularly within the Jakarta Tax Service Office (KPP). This study aims to analyze the effect of tax reporting and the Core Tax System on taxpayer compliance. The research method used is a quantitative approach with a survey technique of 101 respondents, and multiple linear regression analysis to test the partial and simultaneous effects between variables. The results show that tax reporting and the Core Tax System have a significant positive effect on taxpayer compliance, both individually and simultaneously, with an R² value of 0.522. This finding supports the theory of tax compliance and emphasizes the importance of digitizing the tax system. This study provides theoretical contributions to strengthening the fiscal compliance literature, as well as practical recommendations for tax authorities to develop a more inclusive and effective system. Further research is recommended to explore other variables such as tax morality and perceptions of fairness in the context of digitizing tax services.
The Influence of Product Quality on Purchasing Decisions Mediated by Brand Trust for Injection Products At CV Surya Fajar Multitama Khodijah; Sari Siahaan, Febri; Rasyiddin, Ahmad
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.v6i1.2842

Abstract

This study aims to analyze the effect of product quality on purchase decisions with brand trust as a mediating variable for injection products at CV Surya Fajar Multitama. The background of this research is based on the importance of product quality as one of the main factors in building trust in a brand, which in turn can encourage consumers to make purchases. In an era of increasingly intense business competition, companies are required to maintain consistent quality to create a brand image that is reliable and trustworthy. This research employs a quantitative approach with data analysis conducted using the Structural Equation Modeling (SEM) method based on SmartPLS. The sample consisted of 97 respondents, who were consumers of CV Surya Fajar Multitama, selected through purposive sampling. The data collection instrument was a questionnaire consisting of items measuring product quality, brand trust, and purchase decision variables. The results of the study show that product quality has a positive and significant effect on brand trust, with a coefficient value of 0.718 and a p-value of 0.000, indicating that the better the product quality perceived by consumers, the higher their trust in the brand. In addition, product quality was also found to have a direct influence on purchase decisions, with a coefficient of 0.460 and a p-value of 0.000, suggesting that consumers’ perception of product quality plays an important role in driving their purchasing decisions. Furthermore, brand trust was found to have a significant effect on purchase decisions, with a coefficient of 0.385 and a p-value of 0.000, indicating that consumers’ trust in a brand strengthens their confidence in making purchases. The indirect effect of product quality on purchase decisions through brand trust was also significant, with a coefficient value of 0.276 and a p-value of 0.000, showing that brand trust acts as a partial mediator in this relationship. These findings highlight the importance of continuously maintaining product quality to build brand trust and strengthen consumers’ purchasing decisions.
The Influence of Experience Quality on Customer Loyalty Through Perceived Value and Satisfaction as Mediators Laksono, Mohamad Iqbal Ajie; Sugiyanto
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.v6i1.2844

Abstract

In today's cafe industry, business owners face intense competition in attracting consumers to make purchases. Digital app-based food delivery services like ShopeeFood are growing rapidly in Indonesia, including in the Tangerang area. This intense competition demands that companies provide the best quality experience to maintain customer loyalty. Consumer behavior is essential because each customer has different characteristics and traits. This study aims to analyze the effect of experience quality on customer loyalty among ShopeeFood customers in Tangerang. The research method used was a quantitative approach with a survey design for 100 respondents selected using purposive sampling. Data were collected through a Likert-scale questionnaire and analyzed using Structural Equation Modeling (SEM) with the help of AMOS software. The results showed that experience quality has a positive and significant effect on customer loyalty, with a coefficient of determination of 43.6%, meaning this variable is able to explain almost half of the variation in customer loyalty. This finding indicates that improving the quality of the user experience, both in terms of ease of use of the application, on-time delivery, and interaction with drivers, can strengthen ShopeeFood customer loyalty. The recommendation for management is to continue optimizing the application's features, increasing supervision of driver partners, and maintaining consistent service quality in order to maintain and increase the customer base amidst the competition in the food delivery service industry.
Penerapan BPJS Kesehatan bagi Pekerja Asing Sektor Formal: Menyongsong Inklusi Kesehatan yang Adil dan Merata Albert Yansen
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 4 No. 2 (2023): 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.v4i2.3039

Abstract

Dalam satu dekade terakhir, mobilitas tenaga kerja internasional mengalami peningkatan yang signifikan seiring dengan tuntutan globalisasi dan kebutuhan pasar kerja lintas negara. Setiap negara—baik negara pengirim maupun penerima tenaga kerja—dihadapkan pada tantangan dalam memberikan perlindungan sosial, khususnya terkait akses jaminan kesehatan. Penerapan BPJS Kesehatan untuk pekerja asing di sektor formal merupakan langkah penting dalam mewujudkan inklusi dan keadilan perlindungan kesehatan di Indonesia. Penelitian ini bertujuan untuk menganalisis kebijakan serta implementasi BPJS Kesehatan bagi pekerja asing, mengidentifikasi tantangan yang dihadapi, dan memberikan rekomendasi perbaikan. Metode yang digunakan adalah survei kuantitatif dengan pengumpulan data melalui kuesioner dari sampel pekerja asing peserta BPJS di Jakarta, Surabaya, dan Batam. Data dianalisis dengan statistik deskriptif dan inferensial menggunakan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa meskipun kepesertaan pekerja asing terus meningkat, terdapat kendala berupa kurangnya sosialisasi, hambatan administratif, dan perbedaan bahasa yang memengaruhi efektivitas pelaksanaan. Rekomendasi penelitian menekankan pentingnya peningkatan edukasi multibahasa, koordinasi antarinstansi, dan penggunaan teknologi informasi untuk mempercepat proses pendaftaran dan layanan. Dengan langkah tersebut, BPJS Kesehatan dapat memberikan perlindungan kesehatan yang setara tanpa diskriminasi kewarganegaraan, sekaligus memperkuat sistem jaminan sosial nasional demi kesejahteraan bersama. Selain itu, perbedaan latar belakang budaya, bahasa, serta sistem administrasi dari negara asal sering memengaruhi proses klaim maupun pemanfaatan layanan kesehatan di Indonesia.  
Analysis of Stock Investment Decisions in the Coal Mining Industry Sector in the LQ45 Index Using the Price Earning Ratio (PER) Method for the 2021-2023 Period Albert Yansen; Rosita Yola Maylaningrum
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (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.v6i2.3099

Abstract

Economic growth will always involve all aspects of life in Indonesia. Based on information from the Central Statistics Agency (2023), Indonesia recorded an economic growth of 5.31% in 2022. This figure is quite high compared to the 2021 achievement of only 3.70%. This study aims to analyze stock investment decisions in the coal mining industry sector in the LQ45 Index using the Price Earning Ratio (PER) method for the 2021-2023 period. The research methodology used is a quantitative descriptive method using secondary data obtained from the Indonesia Stock Exchange website to view the annual financial reports of mining companies. The objects of this study are the coal mining industry companies in the LQ45 Index for the 2021-2023 period, namely ADRO, ITMG, and PTBA shares. The analysis technique used is the Price Earning Ratio (PER) method. The results of this study from the 3 (three) sample companies used indicate that ADRO, ITMG, and PTBA shares are overvalued. ADRO shares have an intrinsic value of Rp. 2,380 and a market price of Rp. 2,430, ITMG shares with an intrinsic value of Rp. 25,650 and a market price of Rp. 26,700, and PTBA shares with an intrinsic value of Rp. 2,440 and a market price of Rp. 2,750 so that the investment decision that can be made for ADRO, ITMG, and PTBA shares is to sell the shares.
The Influence of Capital Structure and Sales Growth on Profitability at PT Mayora Indah Tbk From 2017 to 2024 Nafralli, Vianka Zahra; Tambi, Chika Febrine; Manurung, Elizabeth Tiur
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (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.v6i2.3115

Abstract

In the modern business world, companies are required to have strong and stable financial performance to maintain operational sustainability while winning market competition. Profitability is a key indicator that shows a company's ability to generate profits from its assets or capital. Therefore, an analysis of the factors that influence profitability is important to understand. One such internal factor is capital structure, which refers to the ratio between debt and equity in a company's financing. This st.udy aims to ana.lyze the effect of capital structure and sales growth on the profitability of PT Mayora Indah Tbk for the period 2017–2024. The method used is descriptive- verificative quanti.tative rese.arch with secondary data from financial reports. The analysis w.as co.ndu.cted using mul.tiple line.ar regr.ession and clas.sical assumption tests. The normality test results show that the data is normally distributed (Sig. 0.200 > 0.05), there is no multicollinearity (VIF 6.402), and there is no heteroscedasticity (Sig. > 0.05). The regression results show that capital structure has a positive and significant effect on profitability (coefficient 0.441; t count 7.652; Sig. 0.000). Sales growth also has a positive and significant effect (coefficient 0.408; t count 5.479; Sig. 0.000). Simultaneously, both variables h.ave a signif.icant eff.ect w.ith an F value of 530.047. The R Square value of 0.995 ind.icates that 99.5% of the va.riation in profitability is explained by these two variables. This study concludes th.at cap.ital stru.cture and sales growth play an important role in increasing company profitability.
The Influence of the Level of Understanding and Socialization of Taxation on Student Compliance as Prospective Personal Taxpayers Zahra, Mutia; Sabila, Amelia; Kamila, Alya Nur
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (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.v6i2.3124

Abstract

Taxes are a source of state revenue used to finance national development and government administration. Taxes can also be considered a mandatory contribution to the state, whether owed by individual or corporate taxpayers, and are legally enforceable. However, public awareness and compliance with taxation remains low in Indonesia. Prospective taxpayers, especially students, need to be educated about taxation so that when they enter the workforce and become prospective taxpayers, they can comply with tax obligations. This study aims to determine the effect of the level of understanding and tax socialization on students’ compliance as prospective individual taxpayers. The research subjects are focused on students of Universitas Bina Sarana Informatika (UBSI), Faculty of Economics and Business, Accounting Study Program, morning class. The research method used is a quantitative method with data collection techniques through questionnaires distributed to respondents. Each statement in the questionnaire is measured using a Likert scale to determine the respondents’ level of agreement with the variables studied. The results of the study indicate that both the level of tax understanding and tax socialization have a positive and significant effect on students’ compliance as prospective individual taxpayers, both partially and simultaneously. Thus, the higher the level of understanding and the intensity of tax socialization received by students, the higher their level of compliance with tax obligations.
The Use of Digital Forensic Accounting Techniques in Occupational Fraud Detection and Prevention: A Literatur Review Aini, Norine Arifah; Fitriana, Nova; Yuliani, Rizka Rahma; Rahayu, Hastanti Agustin
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (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.v6i2.3062

Abstract

Digital forensic accounting is a rapidly growing field in modern accounting, combining traditional investigative methods with cutting-edge digital technology to uncover and prevent financial fraud. One type of fraud that is a major concern in the corporate and organizational world is occupational fraud. Occupational fraud is fraudulent acts committed by employees, managers, or related insiders intended to gain personal gain at the expense of the organization. This study aims to examine the role and effectiveness of using digital forensic accounting techniques in detecting and preventing occupational fraud through a literature review of ten research articles published between 2023 and 2025. The results of the study show that developments in digital technology such as Artificial Intelligence (AI), Machine Learning (ML), Big Data Analytics, Blockchain, Digital Forensic Tools, Intelligent Automation and Deep Learning Tools have had a significant impact on improving the accuracy, speed, and efficiency of the fraud detection and investigation process. The application of these technologies enables forensic auditors to identify suspicious transaction patterns in real time, strengthen internal control systems, and improve the transparency of organizational financial data. However, the study also found challenges in the form of limited human resources with technological expertise, lack of data integration between organizational units, and data security and ethics issues. Overall, digital forensic accounting has proven to be a strategic instrument in supporting the prevention and detection of occupational fraud in the era of digital transformation.
Analysis of PPh 25 Payments and Its Implications for PPh 29: A Case Study of the ABC Foundation Iftakhdianti, Nazwa Putri; Susanto, Febry Fabian
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (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.v6i2.3118

Abstract

This study aims to analyze the causes of the underpayment of Income Tax Article 29 at Yayasan ABC and to evaluate the effectiveness of Income Tax Article 25 payments as a monthly tax installment mechanism in reducing the year-end tax burden. This research is motivated by the discovery of a discrepancy in the 2022 Annual Corporate Income Tax Return, which occurred due to the absence of regular Article 25 installment payments throughout the fiscal year. The research employs a qualitative approach using a case study method. The data were obtained from tax documents such as the Annual Corporate Income Tax Return and interviews with the accounting staff who assisted the foundation’s tax reporting process. The findings indicate that Yayasan ABC reported Taxable Income (PKP) of Rp279,302,000 with a tax payable of Rp34,891,746. However, due to the absence of Article 25 installment payments during the year, this situation led to a discrepancy between the estimated installments and the actual tax payable. The impacts of not paying monthly installments include the potential imposition of interest penalties, the accumulation of financial burdens, and uncontrolled cash flow. Therefore, to address the underpayment issue, it is necessary to implement periodic Article 25 payments to avoid the accumulation of tax liabilities at the end of the year, strengthen tax planning to manage the strategy for Article 25 payments, and provide education from the accounting services office (KJA) to improve the foundation’s taxpayer understanding of taxation mechanisms.
The Effect of Changes in Long-Term Liabilities on the Share Price of PT Kalbe Farma Tbk Melodious, Heavenly; Pranoto, Madeline Guenevere; Elizabeth Tiur Manurung
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (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.v6i2.3136

Abstract

This study aims to examine the effect of long-term liabilities on the stock price of PT Kalbe Farma Tbk during the 2017–2024 period using a simple linear regression approach. The long-term liabilities variable was analyzed to determine its contribution to variations in stock price based on the company’s historical financial data. The results indicate a negative regression coefficient of –1.82849 × 10⁻¹⁰, suggesting that an increase in long-term liabilities tends to be associated with a decline in stock price. However, the p-value of 0.3860 reveals that this relationship is not statistically significant at the 5 percent significance level.  This finding is further supported by the ANOVA results, which show a Significance F value of 0.3860, confirming that the regression model as a whole does not have explanatory power. The coefficient of determination (R Square = 0.0269) demonstrates that only 2.69% of the stock price variability can be attributed to changes in long-term liabilities, while the remaining portion is influenced by other factors such as macroeconomic conditions, market sentiment, and the company’s operational performance. The negative coefficient aligns with capital structure theory, the principle of accounting conservatism, and Signaling Theory, indicating that increases in long-term obligations may raise investors’ perceptions of risk. Nonetheless, the statistical insignificance suggests that long-term liabilities are not a key determinant considered by investors when evaluating the stock price of PT Kalbe Farma Tbk.

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