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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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Analisis Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Khusus Terhadap Kemandirian Keuangan Daerah Kabupaten dan Kota di Provinsi Jawa Tengah Periode 2022-2024 Saputra, Dellen; Maryono, Maryono
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 6 (2025): Desember 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i6.4896

Abstract

This study aims to investigate the influence of Regional Original Revenue (PAD) and Special Allocation Funds (DAK) on the financial independence of regencies and cities in Central Java Province during the 2022–2024 period. Regional financial independence is a key indicator for assessing a local government's capability to fund its administrative operations without relying on central government transfers. Employing a quantitative research design, the study utilizes secondary data sourced from the official website of the Directorate General of Fiscal Balance (DJPK). A total of 35 regencies and cities were selected purposively as the sample. The analysis was conducted using panel data regression with a Fixed Effect Model approach, alongside classical assumption tests. All data processing and analysis were carried out using the EViews 12 software. Research findings reveal that locally generated revenue (PAD) exerts a positive and statistically significant impact on regional fiscal independence, with a regression coefficient of 0.234 and a significance level below 5%. In contrast, the Special Allocation Fund (DAK) demonstrates a negative and significant effect, indicated by a coefficient of -0.167. This suggests that excessive reliance on DAK tends to reduce a region’s fiscal autonomy. These findings underscore the strategic importance of optimizing PAD as a key driver for strengthening sustainable fiscal decentralization.
Determinasi Artificial Intelligence Akuntansi Dalam Pembuatan Laporan Keuangan Bagi Pemilik Sarana Apotek di Kota Bandar Lampung Wahyuni, Sinta Dwi; Puspitasari, Endah Yuni; Wijaya, Lihan Rini Puspo
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 6 (2025): Desember 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i6.4897

Abstract

This study aims to analyze the determinants of artificial intelligence (AI) use in accounting for Pharmacy Service Owners (PSA) in Bandar Lampung City. The methodology employed is a quantitative approach and uses the SPSS version 26 application, distributing questionnaires to 100 respondents selected through purposive sampling. Hypothesis testing uses multiple linear analysis to examine what factors influence the application of accounting artificial intelligence. The result of the study indicate that the benefits of accounting obtain a value (coefficient 0,160, t-statistic 3.143) influencing the need for the application of accounting AI in the preparation of financial reports and basic techniques obtain a value (coefficient 0,117, t-statistic 2,820) influencing the need for the application of accounting AI in the preparation of financial reports and stakeholder obligations obtain a value (coefficient 0,104, t-statistic 2,046) influencing the need for the application of accounting AI in the preparation of financial reporting. PSA's knowledge of accounting benefits and technical fundamentals, as well as obligations from stakeholders, significantly contribute to technology adoption. The conclusion of this research emphasizes the importance of better understanding accounting and applying AI to enhance the efficiency and accuracy of financial reports in the pharmacy sector, encouraging PSAs to leverage modern technology for better business growth.
Analisis Tax Avoidance Berdasarkan Faktor Internal Perusahaan Dengan Tata Kelola Komisaris Independen Sebagai Variabel Moderasi Regas, Roshan; Hardiningsih, Pancawati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 6 (2025): Desember 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i6.4901

Abstract

Tax avoidance is a company's effort to reduce the tax burden that must be paid legally, without violating applicable tax regulations. This strategy is carried out by utilising certain loopholes or provisions in the tax system, so that the amount of tax payable can be reduced and the company's net profit can be optimised to support its business continuity. This study aims to evaluate and examine the effect of capital intensity and profitability on tax avoidance practices, with the presence of independent commissioners as a variable that moderates the relationship. The research focuses on manufacturing companies engaged in the consumer non-cyclicals sector and listed on the Indonesia Stock Exchange (IDX), specifically in the cosmetics and household goods sub-sector and the food and beverage sub-sector, during the period 2021 to 2024. From a total of 111 companies in the sector, the sample determination was carried out through a purposive sampling method, which resulted in 17 companies that met the criteria. With a time span of 4 years, the total observation data used in the analysis is 68. The analysis research shows that capital intensity and firm size have a positive but insignificant effect on tax avoidance. In contrast, profitability has a significant negative effect on tax avoidance. Meanwhile, independent commissioners are unable to moderate the relationship between profitability and tax avoidance significantly. The leverage variable was found to have no effect on tax avoidance.
Pengaruh Penerapan Financial Technology (Fintech) Terhadap Rasio Keuangan Perusahaan Sektor Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Astusi, Widita Okta; Sidik, M. Muhayin A; Rachman, Artie Arditha
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 6 (2025): Desember 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i6.4915

Abstract

This study aims to examine the impact of the implementation of financial technology (fintech) on the financial ratios of banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2022. The methodology used is a quantitative analysis with the collection of secondary data from annual financial statements. The results indicate that fintech positively influences Return on Asset (ROA), Return on Equity (ROE), and Net Interest Margin (NIM), with significance showing that fintech adoption enhances the efficiency and profitability of banks. The conclusion of this research is that fintech adoption can improve banking financial performance, which has positive implications for investors and other stakeholders.
Customer Satisfaction Memediasi Pengaruh Brand Image dan Perceive Value Terhadap Niat Beli Kembali (Studi Kasus Konsumen Vape di Kota Semarang) Saputra, Adhitya Bagus; Basiya, Basiya
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 6 (2025): Desember 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i6.5023

Abstract

The purpose of this study was to determine whether customer satisfaction mediates the influence of brand image and perceived value on consumer purchase intention. The method used in this study was quantitative, with primary data. Because the exact number of population members was unknown, the sample size was calculated using the Cochran formula, with a sample size of 96 people. The sampling technique used was purposive sampling. The data analysis technique used was the Sobel Test. The results of this study showed that brand image has a positive effect on customer satisfaction. Perceived value has a positive effect on customer satisfaction. Brand image has a positive effect on consumer purchase intention. Perceived value has a positive effect on consumer purchase intention. Customer satisfaction has a positive effect on consumer purchase intention. Customer satisfaction did not mediate the effect of brand image on consumer purchase intention. Customer satisfaction did mediate the effect of perceived value on consumer purchase intention.  
Analisis Lingkungan Kerja dan Motivasi Karyawan di PT Sipatex Fauzi, Ari Mohamad; Tresnawati, Amilia
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 6 (2025): Desember 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i6.5057

Abstract

This study examines the relationship between work environment and employee motivation at PT Sipatex, a textile company in Bandung. The main issue addressed is the significance of motivation as a key factor in improving productivity and company competitiveness, as well as how the quality of the work environment influences motivation. The research employs a descriptive qualitative method, collecting data through in-depth interviews with five employees, direct observation in the production area, review of company policy documents, and focus group discussions (FGD). The findings indicate that a supportive work environment, both physically (lighting, cleanliness, comfort) and socially (interpersonal relationships, managerial support), plays an important role in enhancing work motivation. Adequate facilities, effective communication, and opportunities for self-development are identified as the main motivational drivers. The study concludes that continuous evaluation and improvement of the work environment are strategic efforts to boost employee motivation, loyalty, and productivity. These findings provide practical contributions to company policy development and human resource management in the manufacturing sector.
Determinasi Tax Avoidance : Peran Thin Capitalization dan Karakter Eksekutif Pada Sektor Transportasi Arisani, Mega Dewi; Widiatmoko, Jacobus
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 6 (2025): Desember 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i6.5165

Abstract

Tax avoidance is an effort to reduce tax burdens in order to maximize profits in accordance with tax regulations. The purpose of this study is to confirm and collect empirical data on the impact of executive characteristics and thin capitalization on tax avoidance in the transportation sector listed on the IDX between 2020 and 2024. This study uses quantitative data. Through purposive sampling, a total of 275 samples were obtained from 55 transportation sector companies listed on the IDX between 2020 and 2024. This study uses secondary data as its data type. Using multiple linear regression analysis, the research findings show that thin capitalization, company size, and profitability have a significant positive effect on tax avoidance in transportation sector companies listed on the IDX for the years 2020-2024. Meanwhile, executive characteristics and sales growth do not significantly influence tax avoidance in transportation sector companies listed on the IDX for the years 2020-2024.

Page 113 of 113 | Total Record : 1127

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