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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 1,319 Documents
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The Influence of Brand Image, Price, and Fanaticism on the Purchase Decision of J-Hope BTS Concert Tickets in Jakarta Bunga Artamevia Taru; Nina Fapari Arif
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5905

Abstract

The K-pop phenomenon is really trendy right now, especially among young folks. It has made many people very enthusiastic about seeing K-pop artists in concert. One such artist is J-Hope from BTS, who is conducting his first solo tour in Jakarta. The purpose of this study is to analyze the influence of brand image, price, and fanaticism in relation to the decision to purchase tickets for J-Hope BTS's concert in Jakarta. The study used quantitative methods. Information was gathered through an online questionnaire using Google Form. The survey consisted of 195 ARMY members who had purchased tickets for the J-Hope BTS concert in Jakarta. The data was analyzed using SPSS 27 and multiple linear regression. The results show that brand image had a significant negative impact on purchasing decisons, as fans were very loyal and fanatical about J-Hope's image from BTS. The price factor also had a significant negative impact on purchasing decisions. On the other hand, fanaticism had a significant positive impact on purchasing decisons, as fans were motivated to purchase tickets as a form of emotional support. These results indicate that K-pop concert marketing strategies must consider fans' feelings and set appropriate prices to encourage more fans to attend.
Pengaruh Literasi Keuangan dan Gaya Hidup Terhadap Perilaku Pengelolaan Keuangan (Studi Kasus Pada Pegawai Perumda Tirta Mangkaluku Kota Palopo) Amanda Amanda; Samsul Bachri; Altri Wahida
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.5912

Abstract

This study aims to evaluate the influence of financial literacy and lifestyle on the financial management behavior of employees at Perumda Tirta Mangkaluku Kota Palopo. Using a quantitative approach through surveys, data were collected randomly from employees using a questionnaire covering the three variables. The results of multiple regression analysis indicate that both financial literacy and lifestyle have a significant and positive effect on financial management behavior. These findings highlight the importance of improving financial literacy and promoting a positive lifestyle among employees, which contributes not only to their personal financial well-being but also to overall company performance. Based on these results, it is recommended that Perumda Tirta Mangkaluku Kota Palopo develop more relevant and effective financial education programs and foster a work environment that supports healthy living and prudent financial management.
Digital Payment Quality and User Behavior in Social Commerce vs Marketplace Platforms: Evidence from TikTok Shop and Indonesian E-Commerce Alinda Putri Nur Rahma; Zaenal Arifin
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5918

Abstract

This study investigates the influence of digital payment system quality on consumer purchase behavior and sales efficiency across different e-commerce platforms in Indonesia, with a focus on TikTok Shop and established marketplaces such as Shopee and Tokopedia. The research aims to assess how payment method completeness, payment security, and payment speed affect user behavior and operational performance in digital commerce ecosystems, driven by the growing integration of social features and instant transactions in online platforms. A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with data collected from 242 respondents, split evenly between consumers and merchants. Multi-Group Analysis (MGA) was applied to compare platform-specific effects. The findings reveal that all dimensions of digital payment quality have a significant positive impact on their respective dependent variables. Payment security is the strongest predictor of consumer purchase behavior, especially on TikTok Shop, while payment method completeness exerts greater influence on traditional marketplaces. On the seller side, payment speed enhances sales efficiency most significantly on TikTok Shop, reflecting the platform’s reliance on fast-paced viral commerce. The study contributes to theoretical frameworks by demonstrating the varied relevance of TAM and TPB constructs in different platform contexts. It offers practical insights for platform developers and merchants seeking to optimize payment systems to improve user trust and operational effectiveness. The study also highlights the need for further research involving broader demographics and emerging payment technologies to deepen understanding of digital transaction behaviors.  
Digital Borrowing Behavior Among Students: The Role of Financial Literacy, Lifestyle, and Financial Inclusion in Online Loan Use Nur Istiqomah; Sutrisno Sutrisno
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5919

Abstract

This study aims to analyze the influence of financial literacy, lifestyle, and financial behavior on the use of online loans, with financial inclusion as a moderating variable among university students in Yogyakarta. The increasing use of online lending services among students reflects challenges in personal financial management amid the convenience of financial technology (fintech). This research employed a quantitative approach using a survey method, with questionnaires distributed to 170 student respondents who had previously used online lending services. The data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Square (PLS) method. The results indicate that financial literacy does not have a significant effect on the decision to use online loans, while lifestyle and financial behavior have a positive and significant influence on online loan usage. Moreover, financial inclusion moderates the relationship between financial behavior and online loans, but does not moderate the relationship between financial literacy or lifestyle and online loans. These findings suggest that improving financial literacy alone is insufficient to reduce online loan usage without fostering prudent financial behavior and controlling consumptive lifestyles. This research contributes to the development of financial education policies and strategies to enhance sustainable financial inclusion within higher education institutions.  
Pengaruh Bullions Bank, Volatilitas Emas Global, kebijakan Moneter Indonesia terhadap Investasi Emas di Bank Syariah Indonesia Ogi Marsenal Ipando; Ahmad Habibi; Muhammad Iqbal Fasa
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5923

Abstract

This study aims to investigate the relationship between global gold market dynamics—specifically Bullion Bank activities and gold price volatility and Indonesia's domestic monetary policy on gold investment behavior at Bank Syariah Indonesia (BSI) between January 2023 and November 2025. Employing descriptive quantitative analysis, the findings reveal a significant collective influence of these three external factors on customer interest in gold investment. The model effectively accounts for 82.5% of the variation in investment interest, highlighting the crucial role of global market sentiment and national macroeconomic directives in shaping gold investment decisions. Interestingly, separate analyses indicate that both Bullion Bank activities and global gold price volatility have a positive and significant impact. Gold investors at BSI tend to leverage price fluctuations for short-term speculative gains, rather than viewing gold purely as a safe-haven asset. Conversely, a rise in Bank Indonesia's benchmark interest rate (BI Rate) also shows a positive and significant effect on gold investment interest, reinforcing the principle of opportunity cost, where fixed-income financial instruments become more appealing during periods of high interest rates. The practical implications of this research underscore the need for BSI to develop adaptive strategies for market risk management, and for regulators, the importance of maintaining stable macroeconomic policies.
Financial Performance Analysis and Investment Efficiency among Hotels in Kendari Riski Andriana Putri; Sitti Zakiah; Fajar Saranani
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5937

Abstract

This study explores how financial performance, managerial discipline, investment efficiency, and hotel performance are related among the hotels in Kendari, Southeast Sulawesi. The quantitative method was adopted where 200 hotel managers and employees complete structured questionnaires and then analysed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings indicate that financial performance and managerial discipline have a significant and positive effect on investment efficiency that consequently affect the hotel performance. The efficiency of investment is an intermediate variable between financial and managerial variables and performance. The results confirm agency and efficiency theories, meaning that financial stability and disciplined management increase capital use and performance in general. The research is relevant to the literature of hospitality finance and offers practical advice on how to enhance managerial governance and sustainable competitiveness in the functioning of the regional hotel business.
Profit Under Pressure: Analisis Kinerja, Biaya Operasional, dan Persediaan pada Industri Baja Indonesia 2020–2024 Siti Nabilla Zahiah Kahyo; Listri Herlina; Ilham Winar Nugroho
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5939

Abstract

This study analyzes the extent which firm performance, operating expenses, and inventory affect the net profit of manufacturing issuers in the Indonesian steel sub-sector listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Firm performance is measured using Return on Assets (ROA) and Return on Equity (ROE), operating expenses are represented by the Operating Expenses Ratio (OER), inventory is measured using Inventories Turnover (ITO), and net profit is assessed through the Net Profit Margin (NPM). The research applies a quantitative descriptive method and panel data regression using the Common Effect Model (CEM). Quarterly financial statements from PT Krakatau Steel (KRAS), PT Saranacentral Bajatama (BAJA), and PT Lionmesh Prima (LMSH) were used, totaling 60 observations. The results show that ROA and ROE have a significant positive effect on NPM, indicating that efficient management of assets and equity contributes to higher profitability. Meanwhile, OER and ITO have negative but insignificant effects, suggesting that operating expenses and inventory turnover do not strongly influence net profit in an industry with high fixed costs such as steel. Simultaneously, all variables significantly affect NPM, with an R-Square value of 66.25%, indicating that the research model is able to explain most of the variation in net profit highlighting the importance of asset and equity management in enhancing company profitability.
Pengaruh Pengendalian Manajemen Piutang Terhadap Likuiditas dan Profitabilitas PT Bank Syariah Indonesia yang Terdaftar di Bursa Efek Indonesia Safwa Al Zafitri; Syahriyah Semaun; Damirah Damirah; Muzdalifah Muhammadun; Andi Ayu Frihatni
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5948

Abstract

This study examines the effect of accounts receivable management measured through indicators such as Days Sales Outstanding (DSO), receivable turnover, and collection period on the financial performance of companies. The research was conducted using a quantitative approach with secondary financial data collected from company reports. Statistical analyses were performed to evaluate whether efficient receivable management contributes to improvements in liquidity, profitability, and overall financial stability. The results show that shorter DSO and higher receivable turnover are strongly associated with enhanced financial performance, as reflected in indicators such as Return on Assets (ROA), Return on Equity (ROE), and the Loan to Deposit Ratio (LDR). These findings indicate that effective receivable management plays a crucial role in strengthening a firm’s financial position and operational efficiency. This study contributes to the growing body of literature highlighting receivables as a strategic component in corporate financial decision-making and provides useful insights for managers in optimizing credit policies to support sustainable financial performance.  
Studi Literatur Pengaruh Penjualan Kendaraan Bermotor Terhadap Pertumbuhan Ekonomi di Indonesia dan Implikasinya Bagi Pengembangan Model Kemitraan Pemerintah-Swasta di Kabupaten Bekasi Yusuf Hamdani
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.5954

Abstract

Regional economic growth requires indicators that can capture economic dynamics more quickly and responsively than annual official statistics. Vehicle sales represent one of the most potential sectoral indicators because they reflect consumer purchasing power, mobility, and the development of the automotive industry. This study aims to examine the relationship between motor vehicle sales and economic growth in Indonesia and to identify its implications for the development of public–private partnership (PPP) models in Bekasi Regency. The research adopts a Study Literature, which includes identification, screening, eligibility, and inclusion stages. The findings show that motor vehicle sales have a positive and consistent relationship with economic growth, influenced by macroeconomic variables such as GDP, inflation, and exchange rates, as well as non-macroeconomic factors including consumer behavior and technological developments. The discussion highlights that automotive indicators can serve as early signals of economic shifts and may be utilized in PPP planning, particularly in industrial regions such as Bekasi Regency. This study concludes that motor vehicle sales function as a relevant sectoral indicator to support regional development decision-making.
Pengaruh Green Accounting Terhadap Kinerja Keuangan Perusahaan Sektor Industri Dasar dan Kimia di BEI Periode 2021-2024 Rona Monika; Subadriyah Subadriyah
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5964

Abstract

The research was conducted to examine the impact of green accounting practices on financial performance. This study employs a quantitative method utilizing secondary data sourced from the Indonesia Stock Exchange, official company websites, and the PROPER list from the Ministry of Environment. The research focuses on companies in the basic industry and chemical sectors listed on the IDX from 2021 to 2024. The research sample was selected using purposive sampling based on specific criteria. Data were processed using SPSS software with multiple linear regression techniques. The dependent variable, financial performance, was measured using ROA (Return on Assets). The research findings reveal that green accounting, proxied by environmental costs (X1), has a significant positive influence on financial performance with a significance value of 0.050, while environmental performance (X2) shows no significant impact on financial performance due to a significance value of 0.647, and environmental disclosure (X3) has a significant positive influence on financial performance with a significance value of 0.040.

Page 121 of 132 | Total Record : 1319

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