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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 Struktur Modal Terhadap Profitabilitas Perusahaan Sektor Infrastruktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023 Gilang; Feriyanto, O
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4014

Abstract

This study aims to analyze the effect of capital structure on profitability in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) in the 2021-2023 period. The capital structure in this study is measured using the debt to equity ratio (DER), while profitability is measured using Return on Asset (ROA). The research sample consisted of 55 infrastructure sector companies that met the selection criteria. Data were analyzed using simple linear regression. The results showed that the capital structure had a positive and significant effect on the profitability of infrastructure sector companies listed on the IDX in the 2021-2023 period.
Analisis Pengaruh Pengalaman Pengguna, Keamanan Privasi dan Kepuasan Terhadap Repuchase Intention pada Platform E-Commerce Seniorita; Ibrahim, Mozart Malik; Fadillah, Tri Dessy; Sari, Titis Nistia; Marnilin, Feni; Irawan, Rahmat
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4030

Abstract

Repurchase intention on e-commerce platforms is the focus of this study, which seeks to assess the impact of user experience, privacy security, and happiness. The majority of people's purchasing decisions in the modern digital age have been made through online marketplaces. Consequently, in order to keep and grow customer loyalty, platform managers must comprehend the elements that impact repurchase intention. This research takes a quantitative approach by surveying 200 who regularly utilize online marketplaces. To examine how the independent variables impacted the dependent variables, the data were subjected to multiple linear regression analysis. The study found that repurchase intention is positively and significantly impacted by user satisfaction, privacy security, and overall user experience. These findings offer valuable insights for e-commerce industry firms looking to enhance their service offerings while prioritizing consumer pleasure, data protection, and positive experiences. In terms of theory, this research adds to what is already known about online shopping habits, particularly as they pertain to Indonesian e-commerce platforms.
Pengaruh Pemahaman Perpajakan, Kualitas Pelayanan dan Pengawasan Terhadap Penerimaan Pajak Restoran Pada Badan Pendapatan Daerah (Bapenda) Kabupaten Bandung II Soreang Nuraeni, Ranti; Saepuloh, Cepi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4051

Abstract

Restaurant tax is a key source of Local Own-Source Revenue (PAD) that supports regional development. However, its realization in Bandung Regency II Soreang remains suboptimal. This study aims to analyze the effect of tax understanding, service quality, and supervision on restaurant tax revenue. A quantitative method with an associative approach was used. Data were collected through questionnaires from 95 restaurant taxpayers. Data analysis techniques include validity and reliability tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity), multiple linear regression, partial (t-test) and simultaneous (F-test) significance tests, and coefficient of determination (R²). The results show that tax understanding, service quality, and supervision have a positive and significant effect, both partially and simultaneously, on restaurant tax revenue. These findings highlight the importance of improving tax education, optimizing service quality, and strengthening supervision systems to enhance taxpayer compliance and local tax revenue.
Pengaruh Penerapan Program E-Samsat dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Kabupaten Bandung II Soreang Nisa, Khaerun; Saepuloh, Cepi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4052

Abstract

By utilizing technological advances, the Indonesian government has developed innovative online-based Samsat services, namely E-Samsat (Electronic One-Stop Single Administration System). This program was launched to increase taxpayer compliance and make it easier to pay motor vehicle tax without having to come directly to the Samsat office. This research aims to determine the effect of implementing the E-Samsat program and the quality of tax services on motor vehicle taxpayer compliance at the Bandung II Soreang Regency Samsat Office. This research uses a quantitative approach. The data obtained by this research, apart from secondary data, also includes primary data, namely distributing questionnaires to 100 registered motor vehicle taxpayers in Bandung Regency. The results of this research show that the implementation of the E-Samsat program and the quality of tax services each have a positive and significant influence on motor vehicle taxpayer compliance. This research also shows that the government needs to increase socialization and education regarding E-Samsat to increase its adoption. In this way, the digital-based tax system can be further optimized.
Analisis Implementasi Manajemen Sistem K3 Dalam Upaya Pencegahan Resiko Kecelakaan Kerja di PT. X Angraeni, Nur; Yudhanegara, Darmawan
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4058

Abstract

The main factors causing K3 violations include lack of supervision, discomfort in using PPE, and the lack of strict sanctions for violators. As a solution, companies can increase supervision through routine inspections, provide regular training, and implement a clearer incentive and sanction system to increase worker compliance with K3 regulations. The implications of this research point to the need to improve work safety culture in companies by involving all organizational elements in implementing SMK3. In this way, it is hoped that the risk of work accidents can be minimized and a safer and more productive work environment can be created.
Pengaruh Tingkat Bunga Diskrit dan Jangka Waktu Pinjaman terhadap Skema Amortisasi dan Total Biaya Pelunasan Utang Ndruru, Albert Servant; Simangusong, Enjelita; Simanjuntak, Ferdyanto Abangan; Harefa, Alfon Brian
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4066

Abstract

This study analyzes the effect of discrete interest rates and loan terms on the amortization scheme and total debt repayment costs. Debt amortization is a method of paying off loans periodically consisting of principal and interest. Variations in interest rates and loan terms can affect the amount of installments, the proportion of interest payments to principal, and the total costs that must be paid by the borrower. Using a quantitative approach and numerical simulation, this study evaluates the relationship between these variables to understand their impact on the debt repayment structure. The results show that higher interest rates increase total interest expenses, while longer loan terms can reduce monthly installments but increase total repayment costs due to interest accumulation. These findings are expected to help financial institutions in formulating optimal credit policies and provide guidance for borrowers in choosing the most efficient loan scheme.
Pengaruh Edukasi Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Survei pada UMKM Sektor Kuliner di Kota Bandung Amelia, Elsa Aisyah; Saepuloh, Cepi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4067

Abstract

This study aims to analyze the effect of tax education and taxpayer awareness on taxpayer compliance in a survey of MSMEs in the culinary sector in Bandung City. The problem of taxpayer compliance is still a challenge for MSME players, even though the government has provided various incentives and facilities in the tax system. This study uses a quantitative approach with a survey method involving 92 respondents from MSME players in the culinary sector in Bandung City. Data were collected through questionnaires and analyzed using multiple linear regression methods. The results of this study reveal that tax education has a positive and significant effect on taxpayer compliance. In other words, the better the taxpayer’s understanding of the tax system, the level of their compliance also tends to increase. In addition, taxpayer awareness also has a positive influence on taxpayer compliance, which indicates that understanding and awareness of the importance of taxes can increase tax compliance. Simultaneously, tax education and taxpayer awareness make a significant contribution to the compliance of MSME taxpayers in the culinary sector in Bandung City. These findings indicate the need to strengthen tax education programs and increase taxpayer awareness through more effective communication strategies.
Pengaruh Spending Self-Control dan Fintech Payment Terhadap Manajemen Keuangan Pribadi (Studi Kasus: Mahasiswa Universitas Teknologi Digital) Khoeriyah, Siti Sa’adah; Manjaleni, Rola
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4070

Abstract

This study evaluates the impact of Spending Self Control and Fintech Payment on personal financial management of students at Universitas Teknologi Digital. Spending Self Control refers to an individual's ability to limit spending to avoid unplanned consumer behavior, while Fintech Payment is a means of digital financial transactions carried out via the internet. The approach applied is quantitative, with information collection techniques carried out through questionnaires. The research findings indicate that both variables contribute significantly to personal financial management, both separately and together. However, there are other elements outside the scope of this study that also play a role in influencing students' financial behavior. Therefore, further research is recommended to include a wider number of participants and consider additional variables to obtain a more in-depth picture. Students are advised to use Fintech Payment carefully, control spending in a disciplined manner, and strengthen Spending Self Control by reducing the tendency to shop impulsively and making a budget plan that is in accordance with actual needs.
Penerapan Fintech E-Wallet Dana Sebagai Alat Transaksi Dalam Menunjang Sistem Informasi Akuntansi Penjualan Pada UMKM Dimsum Bestie Supyan, Ita Suryanita; Sidik, Alief Moch
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4071

Abstract

As digital technology continues to develop, micro, small, and medium enterprises (MSMEs) have begun to utilize financial technology to support their sales accounting information systems. One innovation being adopted is the use of digital wallets or E-Wallets such as DANA. This study aims to determine whether the DANA E-Wallet Fintech has been used in transaction processes at the MSME Dimsum Bestie and how it is implemented to support its sales accounting information system. Furthermore, the study seeks to identify the benefits and challenges faced by Dimsum Bestie in using the DANA E-Wallet Fintech. This research employs a qualitative method with a case study approach. Data collection techniques include interviews, direct observation, and document study. The results indicate that Dimsum Bestie has implemented the DANA E-Wallet as a payment transaction method due to its practicality and security. The use of this e-wallet facilitates automatic transaction recording, enhances efficiency, and simplifies financial reporting. However, there are challenges such as the minimum withdrawal limit of IDR 50,000, which is considered less flexible. Additionally, the accounting information system is still managed solely by the owner, without a clear separation of functions. In conclusion, the DANA E-Wallet has made a positive contribution to the effectiveness of sales recording and financial transparency, although improvements are still needed in internal control aspects.
Analisis Strategi Pemasaran Melalui Pendekatan Marketing Mix (Studi Kasus : Toko Ria Busana Cabang kota Cimahi) Susilawati, Santi; Wibowo, Indrajati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4074

Abstract

This research aims to analyze the marketing strategy implemented by Toko Ria Busana Cimahi using a marketing mix approach which includes four main elements: product, price, place and promotion (4P). This research uses a qualitative descriptive method with a case study approach. Data was collected through observation, interviews and documentation. The research results show that Toko Ria Busana maintains product quality through strict selection, sets competitive prices accompanied by loyalty programs such as member cards, chooses strategic locations that are easily accessible to consumers, and runs promotions through seasonal discounts. However, the implementation of digital marketing strategies is still limited. Therefore, it is recommended that Toko Ria Busana integrate digital marketing through the use of e-commerce, social media, online advertising, and collaboration with influencers to expand market reach and increase competitiveness in the industry.

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