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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 Transfer pricing, Kepemilikan Asing, dan Intensitas Modal Terhadap Penghindaran Pajak Imron, Malinda Aliffiyah Akbar; Durya, Ngurah Pandji Mertha Agung; Mardjono, Enny Susilowati; Suhartono, Entot
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.v11i3.4123

Abstract

This study analyzes the influence of transfer pricing, foreign ownership, and capital intensity on tax avoidance in the multinational energy companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The independent variables analyzed include transfer pricing, measured by related party receivables to total receivables; foreign ownership, measured by foreign-owned shares to total shares; and capital intensity, measured by net fixed assets to total assets. The dependent variable, tax avoidance, is calculated using the Effective tax rate (ETR). The research sample consists of 21 multinational energy companies listed on the IDX during the specified period, and the data were analyzed using multiple linear regression analysis. The findings indicate that transfer pricing and capital intensity significantly affect tax avoidance. However, foreign ownership does not have a significant influence on tax avoidance.
Dampak Kompensasi finansial langsung (TPP) Terhadap Kinerja Pergawai : Kepuasan Kerja Sebagai Mediasi di Sekretariat Daerah Kota Jambi Putra, Rizky Eka; Adriani, Zulfina; Octavia, Ade
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.v11i3.4130

Abstract

The purpose of this study was to determine and describe the description of direct financial compensation (TPP), job satisfaction and employee performance at the Jambi City Regional Secretariat, the analytical tool used was PLS analysis. The results showed an overview of direct financial compensation (TPP) at the Jambi City Regional Secretariat as a whole, it can be concluded that the majority of employees said they agreed that the TPP provided in accordance with the physical ability to work, the volume of work, security, safety, and innovation owned by employees and performance according to the target. Overall job satisfaction can be concluded that the majority of employees say they agree that employees are satisfied working because of the amount of allowances received, the speed of payment of allowances, the suitability of allowances with employees' abilities, and the support of superiors and getting fair treatment from superiors. Meanwhile, overall employee performance can be concluded that the majority of employees said they agreed that there is a good ability to do work, a good level of work, work results in accordance with orders, can do a large amount of work, consistently, on time and manage time effectively and efficiently and and optimize work results. Direct financial compensation (TPP) has a positive and significant effect on employee performance. Direct financial compensation (TPP) has a positive and significant effect on job satisfaction.   Job satisfaction has a positive and significant effect on employee performance.  Direct financial compensation (TPP) has a positive and significant effect on employee performance through employee job satisfaction at the Jambi City Regional Secretariat.
Pengaruh Manajemen Laba Terhadap Nilai Perusahaan Dengan Komite Audit Sebagai Variabel Moderasi Rohmawan, Mohamad Fadilah; Herawati, Tuti
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.v11i3.4131

Abstract

The objective of this study is to analyze the effect of earnings management on firm value with the audit committee as a moderating variable. The population in this study consists of companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The sample consists of 124 data points from 31 companies selected using purposive sampling and based on secondary data. The analytical methods employed are panel data analysis using the fixed effect model and moderated regression analysis. The results show that earnings management has a significant positive effect on firm value and the audit committee is able to act as a moderating variable in the relationship between earnings management and firm value.
Pengaruh Tingkat Pendapatan Terhadap Kesadaran Membayar Pajak Bumi dan Bangunan (Studi Kasus Desa Tanjungwangi Kec. Pacet Kab. Bandung) Arini, Novia Suci; Feriyanto, Oon
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.v11i3.4132

Abstract

This This study aims to determine the influence of income level on the awareness of Land and Building Tax (PBB) taxpayers in Tanjungwangi Village. The research employed a quantitative method with a descriptive approach and simple linear regression analysis. A total of 95 respondents were selected using purposive sampling. The analysis results indicate that income level has a positive and significant effect on taxpayer awareness. This is demonstrated by the regression equation Y = 6.555 + 0.431X, with a coefficient of determination (R²) of 0.657, meaning that income level contributes 65.7% to taxpayer awareness, while the remaining 34.3% is influenced by other factors. The t-test shows a significance value of 0.000 and a t-count of 13.354, which is greater than the t-table value, indicating that the hypothesis is accepted. Therefore, the higher the income level, the higher the taxpayer’s awareness in fulfilling their tax obligations.
Pengaruh Literasi Keuangan dan Kemudahan Paylater Terhadap Perilaku Keuangan Pada Generasi Z di Kota Bandung Rahmania, Faza; 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.v11i3.4140

Abstract

Technological advances from generation to generation have connected various aspects of life, including in terms of providing basic needs that can now be accessed more quickly. One of the impacts is the transformation of the function of money and the emergence of new payment methods such as paylater. Paylater is present as an alternative solution for individuals who have financial limitations but need goods or services instantly. This convenience, although it provides practical benefits, has the potential to trigger unhealthy financial behavior, especially among Generation Z who tend to be consumptive. The mismatch between income and expenses can lead to dependence on digital loans. Therefore, financial literacy skills are important to help individuals understand the risks and benefits of using paylater wisely. This study aims to determine the effect of financial literacy and the convenience of paylater on the financial behavior of Generation Z in Bandung City. This study uses a quantitative approach with a survey method through a questionnaire distributed to 100 Generation Z respondents who are active paylater users. The sampling technique uses purposive sampling. The results of the study indicate that both financial literacy and ease of paylater have a significant effect on financial behavior with a significance value of 0.000 (<0.05) and a calculated t value> t table (1.660). Data analysis techniques used include classical assumption tests, multiple linear regression, t tests, f tests, and coefficients of determination.
Efektivitas Pengelolaan Pajak Bumi dan Bangunan (PBB) Tribuana, Putri Cahyani; Feriyanto, Oon
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.v11i3.4143

Abstract

This study examines the management of Land and Building Tax (PBB) in Tanjungwangi Village, where the realization rate remains below 50% of the target, affecting regional revenue. The purpose of this research is to analyze how PBB is managed, identify factors influencing the effectiveness of village performance, and explore existing obstacles. This reseacrh use a descriptive qualitative method was used, with data collected through observation, interviews, and documentation. The findings indicate that PBB management aligns with government policies but still faces several challenges, both internal (motivation, leadership, discipline) and external (community economic conditions, lack of socialization, geographical barriers, and inaccurate data). Recommendations include officer training, increased public outreach, and updating PBB data.
Dampak Volatilitas, Perspektif Return dan Preferensi Risiko Terhadap Keputusan Investasi Saham dan Cryptocurrency Pada Kalangan Milenial di Kota Palembang Nisrinasari; Romli, Harsi; Tripermata, Lukita
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.v11i3.4144

Abstract

This study aims to analyze the impact of volatility, return perspective, and risk preferences on stock and cryptocurrency investment decisions among millennials in Palembang. Millennials tend to have a higher risk tolerance and interest in digital investments such as cryptocurrency. Using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method, the research findings indicate that volatility and risk preferences significantly influence investment decisions, especially in cryptocurrency, which exhibits high fluctuation levels. Return perspective also plays a crucial role in investment decision-making in both stocks and cryptocurrency.
Pengaruh Literasi Keuangan Syariah dan Sikap Keuangan Terhadap Perilaku Konsumtif Mahasiswa Aktif Program Studi Manajemen Keuangan Syariah Aisyah, Siti; Nasrifah, Maula; Maulidiyah, Nailin Nikmatul
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.v11i3.4146

Abstract

This study intends to analyze the influence of Syariah financial literacy and financial attitudes on the consumptive behavior of active students of the Sharia Financial Management Study Program. The research method uses an exploratory quantitative approach with samples determined using Cochran's formula and proportionate stratified random sampling technique. Data were collected through questionnaires, then analyzed using multiple linear regression analysis after classical assumption tests. The results of the study showed that Sharia financial literacy and financial attitudes had a significant effect on students' consumptive behavior. These results contributed to strategies for improving financial literacy and controlling consumption behavior, as well as being a cornerstone in the formation of financial education policies based on Sharia values in the campus environment.
Analisis Komparasi Pembiayaan Mudharabah dan Murabahah Terhadap Perkembangan UMKM di BMT Cabang Besuk Agung Hidayati, Nurul; Roifah, Tri Nadhirotur; Kartikawati, Yeni
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.v11i3.4147

Abstract

This research intends to analyze and compare the influence of Mudharabah and Murabahah funding to the growth of Micro, Small, and Medium Enterprises (MSMEs) at Baitul Maal wat Tamwil (BMT) Besuk Agung branch, through a quantitative approach with comparative analysis. Data were obtained through questionnaires, interviews, and financing documentation from MSME actors who are customers of BMT Besuk Agung branch. The findings suggest that both types of financing contribute positively to the development of MSMEs, but Murabahah financing is proven to be superior to Mudharabah financing. Murabahah financing provides cost certainty, ease of margin calculation, and reduces the risk of loss for BMT Besuk Agung branch, so that it is more in demand by MSMEs. Meanwhile, mudharabah financing, although it offers a profit-sharing system, tends to be less than optimal in encouraging the development of MSMEs due to the high risk and uncertainty of business results. Based on these findings, BMT Besuk Agung branch is advised to continue developing the murabahah financing scheme to support the growth of MSMEs more effectively.
Analisis Strategi Optimalisi Market Share Pada Produk Pembiayaan Mudharabah (Studi Kasus BMT Maslahah Cabang Besuk Agung) Toyyibah, Wardah; Nuntufa; Norhayati
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.v11i3.4148

Abstract

BMT Maslahah Branch Besuk Agung is still facing several challenges and obstacles in offering mudharabah financing products to its customers. One of the main issues is the low level of public understanding regarding the concept of sharia financing, which often leads to reluctance to utilize the products offered, even though they have pressing financial needs. Therefore, the implementation of effective marketing strategies and customer education becomes crucial to increasing market share. This research focuses on analyzing the factors affecting the low market share of mudharabah financing products and identifying marketing strategies that can be applied to attract more customers. The research methodology employed is a qualitative approach with a case study strategy, where data collection is conducted through in-depth interviews and direct observation at BMT Maslahah Branch Besuk Agung. The findings indicate that enhancing customer awareness of sharia financing products, along with the development of comprehensive educational programs, can significantly drive the growth of the customer base and improve the profitability of the BMT. All proposed marketing strategies are designed to meet customer needs and maximize the positive impact on market share. The BMT also implements innovations in products and services while strengthening relationships with customers through continuous and responsive communication. Therefore, this study provides valuable insights for BMT Maslahah in optimizing the potential of mudharabah financing and expanding access to sharia financial services in the region.

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