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JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Published by Lembaga Komunitas Informasi Teknologi Aceh
ISSN : 24605891     EISSN : 25795635     DOI : https://doi.org/10.35870/jemsi
Core Subject : Economy,
Economics, Econometrics & Finance
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) is an electronic independent international scientific and academic journal that aims to publish scholars’ original and high-quality manuscripts and reports in all fields of business. JEMSI adheres to an open access policy to accelerate the barrier-free dissemination of scientific knowledge which can result in higher visibility and increased citation for authors works. Manuscripts in the forms of Research, Literature review, Case study, Conceptual, Viewpoint, General review, Book review are welcomed. Research with an interdisciplinary approach is highly preferred in this journal.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 1,127 Documents
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Pengaruh Literasi Keuangan, Penggunaan E-money, dan Pengendalian Diri terhadap Perilaku Konsumtif Generasi Z di Kota Bandung Sari, Rista Asmaya; Manjaleni, Rola
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3939

Abstract

This study aims to analyze the influence of financial literacy, e-money usage, and self-control on the consumptive behavior of Generation Z in Bandung City. Generation Z tends to have a high level of consumptive behavior due to the advancement of digital technology and the ease of access to cashless transactions. This study employs a quantitative method with a purposive sampling technique, involving 100 respondents who actively use e-money. Data analysis is conducted using multiple linear regression tests. The findings reveal that financial literacy has a negative impact on consumptive behavior, while e-money usage has a significant positive influence on consumptive behavior. Additionally, self-control acts as a moderating factor that can mitigate the negative effects of e-money usage on consumptive behavior. The implications of this study highlight the importance of financial education for Generation Z to enhance awareness of wiser financial management in the digital era.
Analisis Pemahaman dan Kesiapan Umkm Dalam Menerapkan Pencatatan Laporan Keuangan Berdasarkan Sak Emkm (Studi Kasus di Kecamatan Cimahi Utara) Kamilah, Salma; Arafat, Fauzi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3940

Abstract

MSMEs play an important role in the Indonesian economy, but still face obstacles in financial recording according to the EMKM SAK. This study analyzes the understanding and readiness of MSMEs in North Cimahi District in implementing these standards using a qualitative descriptive method. Data were collected through in-depth interviews with purposively selected MSMEs. The results of the study indicate that MSMEs' understanding of the EMKM SAK is still limited, with many still not implementing it in financial recording. The main inhibiting factors are the lack of socialization, minimal access to accounting education, and the assumption that financial recording does not have much impact on their business. The majority of MSMEs still use simple recording or even do not record finances at all. Therefore, further education and support from the government and related institutions are needed so that the implementation of the EMKM SAK can improve financial transparency, access to funding, and the competitiveness of MSMEs.
Pengaruh Initial Public Offering (IPO) Terhadap Rasio Keuangan Perusahaan Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2021 Putri, Neng Salma Amelia; Susilawati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3942

Abstract

This study aims to examine and analyze the impact of the Initial Public Offering (IPO) on the financial ratios of companies listed on the Indonesia Stock Exchange (IDX) within the 2016-2021 timeframe. The analysis is conducted using three main variables as financial ratio benchmarks: profitability ratio, liquidity ratio, and solvency ratio. A quantitative approach was applied to this study using the Wilcoxon Signed-Rank Test non-parametric difference test method and the Multivariate Analysis of Variance (MANOVA) test to analyze the PRE-IPO and POST-IPO company financial statements. The results of the analysis using the Wilcoxon Signed-Rank Test indicate that the Initial Public Offering (IPO) has a significant effect on the profitability ratio and solvency ratio, but has an insignificant effect on the liquidity ratio. Meanwhile, the results of the MANOVA test simultaneously indicate that Initial Public Offering (IPO) has an insignificant effect on all financial ratios analyzed. This study provides insight into how the company's financial ratios change due to the Initial Public Offering (IPO) and has the potential to become a reference for investors and company management for the strategic decision-making process.
Pengaruh Financial Technology dan Gaya Hidup Terhadap Perilaku Keuangan Generasi Z di Kabupaten Bandung Rukoyah, Siti; Susilawati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3943

Abstract

The purpose of this study is to examine how financial technology and lifestyle affect the financial behavior Generation Z group in Bandung Regency. This research applies a quantitative approach by utilizing two data sources, namely primary data and secondary data. Primary data collection was carried out through a questionnaire instrument distributed to research respondents through Google Forms to Generation Z in Bandung Regency. The sampling method was carried out through accidental sampling techniques, while the determination of the sample size was based on the calculation of the Slovin formula which resulted in 100 representative respondents. This study found that financial technology has a positive influence with a validated significance level on the financial behavior of Generation Z in Bandung Regency, lifestyle has a positive influence with a validated significance level on the financial behavior of Generation Z in Bandung Regency, and simultaneous testing confirmed that financial technology and lifestyle contribute positively with a validated significance level in shaping the financial behavior of Generation Z in Bandung Regency.
Pengaruh Alokasi Dana Desa Terhadap Pemberdayaan dan Peningkatan Kesejahteraan Masyarakat di Desa Padamulya Husaeni, Rubi Mutiara All; Suantha, Kasan K.
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3945

Abstract

This study focuses on the impact of village fund allocation on the empowerment and improvement of community welfare in Padamulya Village. The research problem raised is how the allocation of village funds affects these two aspects. The methodology used is a quantitative approach with simple linear regression analysis, where data was collected through questionnaires distributed to 100 respondents who are village residents. The results of the study indicate that the allocation of village funds has a positive and significant impact on community empowerment, with a regression coefficient of 1.148 and a significance level of 0.000. Additionally, the allocation of village funds also contributes to the improvement of community welfare, with a regression coefficient of 0.638 and a significance level of 0.000. The conclusion of this study emphasizes that effective management of village funds can enhance community participation and their overall quality of life. Therefore, strategic steps are needed to ensure transparency and accountability in the use of village funds so that the benefits can be optimally felt by the community.
Pengaruh Pengalaman Berwirausaha dan Pengembangan Kemampuan Sumber Daya Manusia Terhadap Kinerja Karyawan Menjalankan Usaha pada Pedagang Kuliner di Pajak USU Jalan Jamin Ginting Kota Medan Surya, Dimas; Siregar, Dahrul; Siregar, Yamin
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3946

Abstract

This research seeks to ascertain the effect of Entrepreneurial Experience and the development of human resource capabilities on employee performance running a business on culinary traders at USU Tax Street Jamin Ginting Medan City. This study was put together utilizing quantitative techniques with causal associative research. The study's population consists of employees who run a business at culinary traders at the USU Tax Jalan Jamin Ginting Medan City and according to the Slovin formula's computation, it is determined that the study's sample consisted of 71 respondents with the use of purposive sampling techniques to obtain accurate and representative information from the population. This study's data collection method made use of a questionnaire media distributed directly using Gform. The results showed that partially entrepreneurial experience has a favorable and substantial impact on employee performance, partially the development of HR capabilities has a favorable and substantial impact on employee performance and simultaneously entrepreneurial experience and the development of HR capabilities have a favorable and substantial impact on employee performance running a business on culinary traders at USU Tax Jalan Jamin Ginting Medan City. In light of the test findings of the Coefficient of Determination (R2), it is found that the Adjusted R Square value is 0.545 (54.5%) which describes that the value of the variance owned by employee performance from the entrepreneurial experience variable and the development of HR capabilities is 54.5% With the rest of 45.5% is impacted by additional variables or aspects that this study did not look at or explain.
Pengaruh Religiusitas dan Love of Money Terhadap Kepatuhan Wajib Pajak UMKM di Kecamatan Batujajar Saputrie, Viona Ayu; Feriyanto, Oon
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3947

Abstract

This study aims to analyze the influence of religiosity and love of money on tax compliance of Micro, Small, and Medium Enterprises (SMEs) in Batujajar District. Tax compliance plays an important role in supporting state revenues, but there are still many MSMEs who have not fully fulfilled their tax obligations. Religiosity is believed to increase tax compliance through moral and ethical values, while love of money tends to decrease tax compliance because it focuses on personal financial gain. This study applies a quantitative approach with a survey method using a questionnaire distributed to 94 SMEs in Batujajar District. The data obtained were analyzed using multiple linear regression to test the relationship between the independent variables (religiosity and love of money) and the dependent variable (tax compliance). The results of the study indicate that religiosity has a positive and significant impact on tax compliance, which means that the higher a person's level of religiosity, the greater their willingness to fulfill tax obligations. Conversely, the tendency to love money has a negative and significant effect, indicating that the higher a person's level of love of money, the lower their compliance in paying taxes. Therefore, increasing religiosity can be a driving factor for tax compliance for SMEs, while love of money has the potential to be an obstacle in fulfilling tax obligations.
Pengaruh Customer Satisfaction dan E-Service Quality Terhadap Customer Loyalty Pada Pengguna Lazada Febriyanti, Karina; Mubarok, Dadan Abdul Aziz; Sofiati, Nunung Ayu
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3950

Abstract

This research was conducted to determine the influence of customer satisfaction and e-service quality on customer loyalty among Lazada users in Bandung Regency. This research uses a quantitative method with a verificative approach, namely using a questionnaire instrument. The data used are primary data in the form of tabulated results from questionnaire responses. The sample used by the researchers consists of Lazada users among Generation Z in Bandung Regency, aged 18 to 24 years, who have been Lazada users in the past six months, totaling 96 respondents. The determination of the sample size, the researcher used the Rao Purba formula. Based on the results of the research conducted, it shows that customer satisfaction and e-service quality simultaneously have a positive and significant impact on customer loyalty among Lazada users in Bandung Regency, which means that an increase in customer satisfaction and e-service quality together can influence the level of customer loyalty among Lazada users in Bandung Regency.
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan, dan Tingkat Penghasilan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Bandung Wulandari; Saepuloh, Cepi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3952

Abstract

The number of motorcycle users continues to increase every year in West Java, but in fact there are still many taxpayers who no longer re-register their vehicles, especially in Bandung City. This study aims to determine the effect of taxpayer awareness, service quality, and income level on motor vehicle taxpayer compliance in Bandung City partially. This research is a quantitative research with descriptive approach. This study used a questionnaire method to collect data with a sample of 100 respondents from the total population of motor vehicle owners in the last year of  1.562.668. The data analysis techniques used in this study are Descriptive Analysis, Validity Test, Reliability Test, Normality Test, Multicollinearity Test, Heteroscedasticity Test, Multiple Linear Regression Test, Correlation Coefficient Test, Determination Test (R2), t test, and F test. The results of the research conducted show that taxpayer awareness has a positive and significant influence on taxpayer compliance, then service quality has a positive and significant influence on taxpayer compliance, and income level has a positive and significant influence on taxpayer compliance.
Akuntabilitas, Transparansi, Partisipasi Masyarakat dan Efektivitas Pengelolaan Dana Desa Ahmad, Rofi; Susilawati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3954

Abstract

Village funds are a concrete form of state recognition of the rights of origin of villages and village communities. It is hoped that this village fund will be able to provide additional village energy to encourage village development and strengthen villages that are stronger, more progressive and independent. Village funds themselves began to be implemented in 2015 after the publication of Law Number 6 of 2014 concerning Villages and Government Regulation Number 6 of 2014 concerning village funds sourced from the APBN. The problems that occurred in several villages in Bandung district showed indications of problems in managing village funds, where in terms of accountability, delays were found and village government financial reports had not been submitted. Apart from that, there have been acts detrimental to the state, such as misappropriation of village funds. This research aims to analyze the influence of accountability, transparency and community participation on the effectiveness of village fund management in Bandung district. This research was conducted using a quantitative approach with a sample of 73 villages in Bandung Regency. Primary data was obtained through distributing questionnaires. This research uses multiple linear regression analysis. The research results show that accountability, transparency and community participation simultaneously have a significant effect on the effectiveness of village fund management. This means that more higher the accountability, more higher the transparency and more higher the community participation, the more effective the management of Village funds will be.

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