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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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Maximizing SME Financial Performance: The Role of Financial Literacy, Access to Financing, and Business Strategy Mongan, Claudio Julio; Lambe, Kristian Hoegh Pride; Irdawati
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.v11i3.4075

Abstract

This study investigates the influence of financial literacy and access to financing on the financial performance of SMEs and manufacturing companies in Makassar, Indonesia, with business strategy as a moderating variable. Using a quantitative, explanatory research design and a sample of 96 respondents, data were analyzed through Structural Equation Modeling with the SmartPLS tool. The results reveal that financial literacy does not significantly impact financial performance, suggesting that knowledge alone may not translate into better financial outcomes. Conversely, access to financing has a significant positive effect on financial performance, highlighting the critical role of financial resources in business development. Furthermore, business strategy does not moderate the relationship between financial literacy and performance but does negatively moderate the relationship between access to financing and performance. This indicates that misalignment between financing utilization and strategy may hinder financial improvements. The study contributes to understanding how internal capabilities and strategic orientation influence performance outcomes and offers practical insights for SMEs in aligning strategies with financial decisions. Future research should explore other moderating factors to deepen understanding of these dynamics.
Analisis Pengaruh Promosi pada Media Sosial, Digital Branding dan Influencer Marketing Terhadap Purchase Intention Jasa Perjalanan Wisata Mancanegara Ibrahim, Mozart Malik; Nurbakti, Rezky; Purwati, Sri; Santosa, Muhammad Hery; Mulyana, Hadi; Nugraha, Jefri Putri
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.v11i3.4076

Abstract

This study examines how influencer marketing, digital branding, and social media promotion affect consumers' intentions to buy foreign travel services. Due to shifts in customer behavior in the digital age, digital marketing tactics are now crucial for influencing decisions about what to buy. Two hundred fifty respondents interested in traveling abroad and frequent social media users made up the study's sample. Multiple linear regression was the analysis technique to ascertain how each independent variable affected the dependent variable. The findings demonstrated that purchase intention was highly impacted by all three independent variables simultaneously. Influencer marketing was somewhat more powerful than digital branding and social media promotion. This demonstrates how crucial prominent figures are in creating favorable opinions about tourism services. Players in the tourism sector should use these findings as a guide when creating focused and successful marketing campaigns in the current digital environment.
Pengaruh Profitabilitas dan Likuiditas Terhadap Agresivitas Pajak (Studi pada Perusahaan Energi Subsektor Batu Bara yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023) Nurmala, Irma; Arafat, Fauzi
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.v11i3.4081

Abstract

This study aims to analyze the effect of profitability and liquidity on tax aggressiveness in energy companies within the coal subsector listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. Profitability is measured using Return on Assets (ROA), liquidity is measured using the Cash Ratio (CR), and tax aggressiveness is proxied by the Effective Tax Rate (ETR). This is a quantitative study using multiple linear regression analysis. The sample was selected using purposive sampling, resulting in 21 companies from a total population of 35. The data used are secondary data obtained from financial reports published on the official IDX website. The results show that profitability has a significant negative effect on tax aggressiveness, meaning companies with higher profitability tend to be more tax-compliant. Similarly, liquidity has a significant negative effect on tax aggressiveness, indicating that companies with higher liquidity are also more compliant with tax obligations. The partial test (t-test) shows a t-value for profitability of -0.313 (significance 0.017) and for liquidity of -0.068 (significance 0.047). The simultaneous test (F-test) indicates that profitability and liquidity together significantly affect tax aggressiveness, with an F-value of 8.962 and a significance level of 0.000.
Analisis Strategi Pemasaran dalam Meningkatkan Penjualan Pada Bengkel Sahabat Motor Sukma, Ajeung Dwi Febian; Rinaldi, Aris
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.v11i3.4082

Abstract

Marketing strategy plays a vital role in increasing sales and ensuring business continuity, especially in service industries such as automotive repair. This study aims to analyze the marketing strategies applied by Bengkel Sahabat Motor to boost its sales performance. A qualitative descriptive method was employed, with data collected through observation, interviews with the owner, mechanics, cashier, and customers, and documentation. The results indicate that the workshop implements a marketing mix strategy (7Ps), including product, price, place, promotion, people, process, and physical evidence. It offers quality services at competitive prices and benefits from a strategic location. Promotions are conducted through social media and discount programs. Friendly and professional service also contributes to customer satisfaction. However, challenges remain, such as limited parking space, price competition, and suboptimal inventory management. In conclusion, the implemented marketing strategies have positively influenced customer growth, loyalty, and overall sales. It is recommended that the workshop enhance its digital marketing efforts, expand its promotional reach, and improve operational efficiency.
Analisis Strategi Pemasaran Dalam Meningkatkan Penjualan Jasa Pada Pabrik MC Washing Nurzanah, Rike; Rinaldi, Aris
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.v11i3.4083

Abstract

Marketing strategy plays an important role in increasing competitiveness and business growth, especially in the denim washing industry. This study aims to analyze the marketing strategy implemented by MC Washing to increase its service sales. This study uses a qualitative approach with data collection methods through observation, interviews, and documentation. The data were analyzed using SWOT analysis and the 7P marketing mix. The results showed that MC Washing has implemented a strategy based on service quality and customer satisfaction. The company relies heavily on word-of-mouth strategies and offers pick-up and drop-off services to increase customer convenience. However, challenges remain, such as limited warehouse storage capacity and a lack of digital marketing. This study recommends enhancing digital promotion, modernizing technology, and expanding capacity to increase competitiveness.
Analisis Pengaruh Leverage dan Profitabilitas Terhadap Nilai Perubahaan Pada Bank Digital Yang Tercatat di Bursa Efek Indonesia Erisabet, Feni; Habiburahman
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.v11i3.4084

Abstract

This study aims to analyze the effect of Leverage and Profitability on Company Value in digital banks listed on the Indonesia Stock Exchange during the period 2021-2023 The purpose of this study is to provide a deeper understanding of how certain financial factors, such as Leverage and Profitability, affect the valuation of companies in the rapidly growing digital banking sector in the digitalization era. with a data panel approach to analyze the relationships between variables. The sampling technique used was purposive sampling, where five digital bank companies were selected based on certain criteria, such as completeness of financial statements and operational consistency during the research period. The data used in this study is in the form of annual financial statements published by each digital bank, with Leverage variables measured using Debt to Equity Ratio (DER) and Profitability measured using Return on Assets (ROA). Data analysis was carried out using multiple linear regression to test the simultaneous and partial influence between independent variables (Leverage and Profitability) on dependent variables (Company Value). The results show that simultaneously, Leverage and Profitability have a significant influence on Company Value Partially, Leverage has a negative influence on Company Value, while Profitability has a positive influence. Hasıl ını emphasized that increased Profitability can drive the growth of Company Value, while high Leverage can actually be a inhibiting factor This research contributes to providing insight to financial managers and stakeholders on the importance of balancing Profitability and Leverage management to maintain and increase the value of companies in the Indonesian capital market.
Eksplorasi Pemahaman Akuntansi Pemerintahan dan Tingkat Pendidikan Aparatur Desa Pada Kualitas Laporan Keuangan Desa (Studi Kasus Pada Desa Langonsari Kec Pameungpeuk Kab Bandung) Anita, Dian; Putri, Fita Rahmawati
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.v11i3.4086

Abstract

This study aims to explore the understanding of government accounting and analyze the influence of village officials' education level on the quality of village financial reports. The research was conducted in Langonsari Village, Pameungpeuk District, Bandung Regency, using a qualitative case study approach. Data collection was carried out through in-depth interviews, observations, and document analysis to obtain a comprehensive picture of the implementation of government accounting at the village level. The findings indicate that the understanding of government accounting among village officials varies depending on their educational background and work experience. Moreover, the education level plays a crucial role in determining the quality of village financial reports, particularly in terms of compliance with government accounting standards and reporting transparency. The results of this study provide insights for local governments to enhance the capacity of village officials through more intensive training and education, ensuring more accountable and transparent village financial management.
Pengaruh Literasi Keuangan Terhadap Kemampuan Pengelolaan Keuangan Mahasiswa Digitech University Nurinayah, Ghania; Susilawati
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.v11i3.4089

Abstract

Students need financial literacy to manage their finances effectively. Education expenditures, everyday requirements, and future planning are common financial issues for students. However, insufficient financial literacy might hinder financial management. money literacy and Digitech University students' money management abilities are examined in this research. This research technique is quantitative with a descriptive approach. Data were obtained through a survey of students of the Management and Accounting Study Program, class of 2021. The research found a favorable association between financial knowledge and student financial management. Most students grasp finance fundamentals, but they lack everyday financial abilities. Higher financial literacy respondents save more, budget better, and handle funds wisely. This research emphasizes the necessity of financial education for students to better their finances. Therefore, colleges should be able to conduct more organized and relevant financial literacy programs.
Pengaruh Rating dan Online Customer Review Terhadap Keputusan Pembelian Secara Online Pada Marketplace Shopee Ambartiasari, Geta; Yusuf, Zulfan; Kasmaniar; Sarboini; Amri, Saiful
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.v11i3.4094

Abstract

The purpose of this study is to analyze the influence of online customer ratings and reviews on online purchasing decisions in the Shopee marketplace. With the development of e-commerce in Indonesia, consumers are increasingly relying on information from other users when making purchasing decisions. High ratings and positive reviews are intended to increase consumer trust and encourage purchases, while low ratings and negative reviews can reduce purchase intentions. The survey method is a survey distributed to Shopee users who shop. The resulting data is analyzed using regression analysis techniques to determine the relationship between rating variables, reviews, and purchasing decisions. This study shows that there is a significant positive influence between online customer ratings and reviews on purchasing decisions. The higher the rating and the more positive the reviews, the more likely consumers are to buy. This study helps business owners and marketers understand the importance of online reputation management and effective marketing strategies in the digital era. Therefore, sellers in the Shopee marketplace must pay attention to the quality of their products and services and actively manage customer reviews to increase the appeal of their products.
Analisis Penentuan Harga Pokok Produksi dengan Metode Activity-Based Costing sebagai Dasar Penetapan Harga Jual pada UMKM Himalayan Coffee Khairulla, Salma; Lasmini, Lilis; Ardiansyah, Hendri Nur
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.v11i3.4096

Abstract

MSMEs have a strategic role in the Indonesian economy, including in the culinary sector which is experiencing rapid growth, especially in Karawang Regency. However, this growth has led to intense competition among café businesses. One important factor in business sustainability is determining an accurate Cost of Goods Manufactured (COGS) as the basis for a selling price strategy. Himalayan Coffee, an MSME cafe in Karawang, still uses traditional methods in calculating COGS that do not reflect actual costs, resulting in undercosting and overcosting conditions in several products. This study aims to examine the application of Activity-Based Costing (ABC) in the calculation of COGS at Himalayan Coffee to improve cost accuracy and support more competitive selling price decision making. This research method is a qualitative method of case study approach with in-depth interview techniques and direct observation as primary data, and financial reports as secondary data. The results showed that the application of ABC resulted in a more accurate COGS than the traditional method, with condition values on Himalayan Latte (undercost), Americano (undercost), and Cireng, Chocolate Cheese Toast and Crispy Banana (overcost) products. Profit analysis showed a change in profit margin of up to 18% in some products. With the application of ABC, Himalayan Coffee can set selling prices more precisely, determine product strategies, and improve cost efficiency.

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