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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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The Impact of The Use of Combine Harvester on The Income of Rice Farmer in Pemangkat District Sambas Regency Asrita; Yurisinthae, Erlinda; Suyatno, Adi
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.v11i2.3955

Abstract

Farmers' income is not always high, sometimes it can be very low and experience losses. This is due to several things that can cause a decrease in rice yields caused by the loss of grain due to the manual harvesting process, as well as the high cost of production and harvesting processes. The purpose of this study was to evaluate the impact of the use of a combine harvester on the farmer's economy, especially on the farmer's income by comparing the level of income between farmers who use a combine harvester and farmers who harvest manually in the Pemangkat District area, and analyze the factors that influence the adoption of combine harvester technology. This study was conducted in Pemangkat District, Sambas Regency, West Kalimantan with 44 respondents. The research variables were income, revenue, production yield, selling price and production costs. This study used the Independent Sample T test using the Saphiro Wilk data normality test, Levene's variance homogeneity test, and t test. From the results of the study, it can be concluded that farmers' income experienced a significant difference between farmers who used combine harvester machines and farmers who used manual harvesting. Based on the results of analysis and observations, the use of combine harvester machines significantly reduces production and harvesting costs so that it can increase farmers' income, so farmers should consider switching to using machines to harvest rice to increase farmers' income.
Analisis Kinerja dan Kontribusi Pemungutan Pajak Restoran terhadap Pendapatan Asli Daerah (PAD) di Badan Pendapatan Daerah Kabupaten Bandung Supryati, Resa; 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.v11i2.3956

Abstract

This study analyzes the performance and contribution of restaurant tax to Regional Original Revenue (PAD) in Bandung Regency. Restaurant tax is one of the primary sources of Regional Original Revenue (PAD), playing a strategic role in supporting regional development. This study adopts a qualitative approach with a descriptive method, gathering data through interviews, observations, and document analysis. The findings indicate that restaurant tax collection in Bandung Regency has achieved a high realization rate, exceeding 100% of the target over the past four years. However, challenges remain, such as limited tax officers, lack of socialization, and the presence of unregistered restaurants as taxpayers. To enhance the effectiveness of restaurant tax collection, strategies such as digitizing tax reporting systems, increasing outreach to business owners, and optimizing supervision by the Regional Revenue Agency (BAPENDA) are necessary. Improving the tax collection system is expected to optimize the contribution of restaurant tax to Regional Original Revenue (PAD) and support sustainable regional economic growth.
Apakah Hedonic Shopping Motivation, Sales Promotion & Digital Payment Dapat Mendorong Keputusan Impulsive Buying?: Survei Pada Konsumen Generasi Z Wilayah Kecamatan Bergas yang Berbelanja di Shopee Putri, Puput Novelia; Nurmiyati; Supraptini, Nunuk
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.v11i2.3962

Abstract

The rapid development of e-commerce and the ease of digital payment transactions have led to significant changes in consumer shopping patterns, especially among Generation Z. One phenomenon that has emerged is impulsive buying, where consumers purchase items without prior planning. This study investigates the influence of hedonistic shopping motivation, sales promotion, and digital payment methods on impulse purchases of Shopee customers in Bergas district. The research method used is quantitative and based on purposive sampling. The sample includes 110 customers who have shopped at Shopee more than twice. The analysis shows that all three independent variables have a significant influence on impulse purchases. Sales promotion has the largest influence of 33.3%. This shows that sales promotions such as discounts and attractive offers greatly encourage customers to make impulse purchases. Digital payments contribute 24.2%. This shows that the ease of digital transactions makes it easier for customers to make purchases without much thought. Meanwhile, Hedonic Shopping Motivation contributes 20.8%, indicating that the pleasure and emotional satisfaction consumers gain during shopping also influence their decision to buy impulsively. This study concludes that the combination of attractive sales promotions, ease of digital payments, and hedonic shopping motivation significantly impacts consumers' impulsive buying behavior in e-commerce.
Efektivitas Pemungutan Pajak Sebagai Variabel Moderasi Dalam Pengaruh Kesadaran Wajib Pajak UMKM Terhadap Kepatuhan Wajib Pajak di 13 Ulu Kota Palembang Sari, Ranti Puspita; Pebriani, Reny Aziatul; Meiriasari, Vhika
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.v11i2.3964

Abstract

This study aims to analyze the influence of tax collection effectiveness, taxpayer awareness, and their interaction on taxpayer compliance. The research adopts a quantitative approach using moderated regression analysis. Data were collected through questionnaires distributed to 82 respondents, comprising MSME taxpayers in 13 Ulu Palembang City. The independent variables in this study are tax collection effectiveness and taxpayer awareness, while the dependent variable is taxpayer compliance. The findings reveal that taxpayer awareness has a significant positive effect on taxpayer compliance, indicating that higher taxpayer awareness enhances compliance with tax obligations. Conversely, tax collection effectiveness does not show a significant impact on taxpayer compliance. Moreover, the interaction between tax collection effectiveness and taxpayer awareness does not significantly moderate their effect on taxpayer compliance. These results suggest that tax collection effectiveness does not strengthen the relationship between taxpayer awareness and compliance. The study recommends that the government improve tax service quality through staff training, effective use of information technology, and more intensive tax outreach programs. Future researchers are encouraged to explore other factors, such as tax sanctions and incentives, that may influence taxpayer compliance.
Pengaruh Pemeriksaan Pajak, Penagihan Pajak, dan Jumlah Pengusaha Kena Pajak Terhadap Penerimaan Pajak Pertambahan Nilai (PPN) Habibah, Sinta; Syalitri, Lili; Meiriasari, Vhika
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.v11i2.3965

Abstract

This study aims to analyze the effect of Tax Audits, Tax Collection, and the Number of VAT-Registered Taxpayers (PKP) on Value Added Tax (VAT) Revenue at the KPP Pratama Sekayu. The research method used is quantitative with a descriptive and inferential analysis approach. The data used in this study was obtained from KPP Pratama Sekayu by collecting primary data through questionnaires and secondary data from related reports. Data analysis was conducted using SPSS version 26. The results show that Tax Audits do not significantly affect VAT revenue, possibly due to the low follow-up on audit results and other administrative factors. In contrast, Tax Collection and the Number of PKP significantly affect VAT revenue, with effective tax collection increasing VAT revenue. The simultaneous test (F-test) shows that, overall, the variables of Tax Audits, Tax Collection, and the Number of PKP significantly affect VAT Revenue, with an R value of 0.458, meaning that approximately 45.8% of the variation in VAT revenue can be explained by these three variables. This study recommends that KPP Pratama Sekayu improve the effectiveness of tax audits and collections and strengthen taxpayer compliance through more intensive education and outreach.
Pengaruh Gaya Kepemimpinan Transaksional dan Motivasi Kerja Terhadap Kinerja Guru di Sma Negeri 6 Palembang Putri, Melia Sari Onika; Alie, Juhaini; Roswaty
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.v11i2.3969

Abstract

This study aims to analyze and determine the effect of Transactional Leadership style and work motivation on teacher performance at SMA Negeri 6 Palembang. The Transactional Leadership style emphasizes reciprocal relationships between leaders and subordinates through a system of rewards and supervision, while work motivation serves as the primary driving force influencing teacher productivity. A quantitative approach was used in this study, with primary data collected through questionnaires and interviews. The sample consisted of 75 teachers at SMA Negeri 6 Palembang. Data analysis was conducted using SPSS V27 software, which included validity and reliability tests, classical assumption tests, multiple regression analysis, and hypothesis testing. Based on the t-test results, both transactional leadership style and work motivation have a positive and significant effect on teacher performance, with a significance value of 0.001 < 0.05. Furthermore, based on the F-test results, both transactional leadership style and work motivation simultaneously have a significant effect on teacher performance at SMA Negeri 6 Palembang, with a significance value of 0.00 < 0.05.
Analisis Penerapan Isak 35 Tentang Penyajian Laporan Keuangan Pada Organisasi Nonlaba (Studi Kasus Pada Yayasan Pembina Universitas Islam Nusantara) Astriani, Maudi; Heriyanto
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.v11i2.3970

Abstract

The foundation, as a non-profit organization in presenting financial statements refers to Interpretation of Financial Accounting Standards 35 or ISAK 35. However, many non-profit organizations have difficulty implementing it due to a lack of accounting understanding. This study aims to determine the application of ISAK 35 and the impact of the application of ISAK 35 on financial transparency and accountability at Yayasan Pembina Universitas Islam Nusantara. Data were collected through observation, interviews, and documentation with a qualitative descriptive method. The results show that the Foundation which is the object of research has applied ISAK 35 to the presentation of financial statements and the application of ISAK 35 increases the transparency and accountability of the foundation's financial statements, although there are still improvements needed in recording income and allocation of funds.
Dari Audit ke Laba: Menelusuri Pengaruh Kualitas Audit dalam Praktik Manajemen Laba Rill di Indonesia Purwanti, Meilani; Mutaqqin, Aliyudin Ahsan
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.v11i2.3971

Abstract

This study examines the impact of Audit Quality on Real Earnings Management in Indonesian companies, focusing on key factors such as firm size, Audit Fees, Auditor Specialization, and the timeliness of financial reporting. Using a quantitative approach with data from companies listed on the Indonesia Stock Exchange during the period from 2021 to 2023, this research aims to contribute to the understanding of how Audit Quality can influence the reduction of Earnings Management practices, particularly in emerging market contexts. The findings indicate that higher Audit Quality, especially when conducted by Big 4 Public Accounting Firms with industry specialization, significantly reduces Real Earnings Management. Additionally, the study reveals that higher Audit Fees and timely financial reporting also help mitigate Earnings Management practices. This research provides practical insights for regulators, investors, and corporate managers, emphasizing the importance of a robust audit process in ensuring the transparency and credibility of financial statements.
Dampak Tata Kelola Perusahaan Terhadap Tax Avoidance: Studi Pada Perusahaan Sektor Industri yang terdaftar di Bursa Efek Indonesia Zenab, Nuna Siti; Kurniawan, Aceng
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.v11i2.3973

Abstract

This study aims to analyze the impact of corporate governance on Tax Avoidance in Indonesian companies. Good Corporate Governance is believed to be able to minimize Tax Avoidance practices that are detrimental to the state and create a more transparent and accountable business climate. In this study, data were obtained from industrial sector companies listed on the Indonesia Stock Exchange (IDX) 2021-2023. The method used is regression analysis with a quantitative approach to test the relationship between various corporate governance variables, such as Independent Commissioners, Institutional Ownership, Audit Committees, and Audit Quality, with the level of Tax Avoidance carried out by companies. The results of the study indicate that there is a significant influence between the quality of corporate governance and Tax Avoidance. Companies with higher levels of transparency and better governance tend to have lower levels of Tax Avoidance. Conversely, companies with poor governance are more susceptible to Tax Avoidance practices. This study contributes to the understanding of how the implementation of good governance can reduce Tax Avoidance, as well as provide implications for tax policy and ethical business practices in Indonesia.
Dampak Citra TikTok Shop dan E-WOM terhadap Perilaku Belanja Online Gen-Z Saputra, Al Mahfud; Fakhrurrazi; Mukhdasir
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.v11i2.3977

Abstract

This study aims to examine the influence of brand image and Electronic Word Of Mouth (e-WOM) on the attitudes and purchase intentions of Generation Z in Aceh when shopping at TikTok Shop. In this study, an online questionnaire was used to obtain the required information. Quota sampling was used to determine a sample of 200 consumers. Analysis with SmartPLS software through Structural Equation Modeling (SEM) was used to assess the measurement and structural models. The results of the study found that brand image, e-WOM, and consumer attitudes directly impact consumer intentions to shop online. Especially when the e-WOM obtained is positive. The attitude itself is directly influenced by brand image and e-WOM. However, consumer attitudes cannot mediate the relationship between brand image and e-WOM that affects purchase intentions. This study can contribute to online retailers in Aceh, significantly improving consumer attitudes at TikTok Shop by aligning products sold and purchased by consumers to minimize negative comments.

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