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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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Implementasi E-Government Berbasis Website Integrated Billing System (IBS) PT Pelabuhan Tanjung Priok Berlian Rahmah Dewanto; Hudi Santoso
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.v12i1.6012

Abstract

PT Pelabuhan Tanjung Priok has implemented a website-based e-government system through the Integrated Billing System (IBS) to enhance the effectiveness of public information services. This study aims to analyze the implementation of e-government in public information services through a website-based system using Indrajit's three elements of success theory, namely support, capacity, and value. The support element encompasses management commitment and policies toward digital service development; capacity relates to the readiness of human resources and technological infrastructure; while value represents the impact or benefits received by the public and customers from the digital services. The research method employed is qualitative with a descriptive approach to obtain in-depth and specific understanding regarding the implementation of IBS as a digital public information service system. Data were collected through interviews, observations, literature reviews, and documentation. The findings indicate that the implementation of e-government through IBS has been aligned with Indrajit's theoretical framework; however, further optimization is still required in the capacity and value aspects to achieve more effective, efficient, and responsive public information services.  
Pertumbuhan Penjualan, Proporsi Komisaris Independen, dan Tax Avoidance: Kajian Empiris Pada Perusahaan Consumer Non-Cyclical di BEI Tahun 2022-2024 Jeanny Ann Samantha; Estralita Trisnawati
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.v12i1.6014

Abstract

This study observes non-cyclical consumer companies listed on the Indonesia Stock Exchange from 2022 to 2024 to see how tax avoidance was affected by sales growth and the proportion of independent commissioners. Multiple linear regression analysis is the tool of choice in this quantitative study. A total of 132 observations were available for analysis from the 44 companies that made up the research samples selected through the purposive sampling process. The information was extracted from yearly financial audited reports and then processed with software EViews 13. The results of this study show that sales growth has a significant positive effect on tax avoidance. These results illustrate that increased sales encourage companies to reduce their tax expense so that profits appear to be in line with sales growth. Therefore, it can be concluded that when sales go up, tax avoidance practices also go up. Meanwhile, tax avoidance is not affected by proportion of independent commissioners. Limited access or authority prevents independent commissioners from controlling the company's taxation strategies and policies. It can be concluded that the proportion of independent commissioners who supervise has not been successful in minimizing tax avoidance.
Analisis SWOT Strategi Marketing Produk Kartu Kredit  Bank Mandiri KCP Surabaya Darmo Indah Anneke Shierly Frycillia Widodo; Citra Cerya Mulya Dewi; Hariyanto Hariyanto; Samsi Rahayu
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.v12i1.6019

Abstract

The development of the banking industry in Indonesia has accelerated rapidly, supported by advances in digital technology that have intensified competition among banks. Consequently, banks are required to continuously adapt by formulating marketing strategies that align with market conditions and customer profiles in order to increase sales. This study finds that credit card sales at Bank Mandiri KCP Darmo Indah Surabaya remain relatively low. Therefore, this research aims to analyze marketing strategies for Bank Mandiri’s credit card products using a SWOT analysis. This research employs a descriptive qualitative approach by elaborating data obtained from interviews and observations conducted with employees of Bank Mandiri KCP Surabaya Darmo Indah. Based on the research findings, it is revealed that SWOT-based marketing strategies can be applied to improve sales by leveraging product strengths and market potential, such as establishing partnerships with various institutions, collaborating with different brands, and highlighting the QRIS feature on credit cards, while minimizing weaknesses and challenges through measures such as annual fee waivers, interest rate discounts, and cashback programs. The findings of this study can be applied to enhance existing marketing strategies in order to maximize product sales.
Pengaruh Beban Kerja, Lingkungan Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan PT Dasa Windu Agung Divisi Quality Control Amanda Eka Febriana; Trigo Moelyo Adhi
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.v12i1.6022

Abstract

Human resources are an important asset in an organisation because they play a direct role in maintaining production processes and output quality. This study aims to analyse the impact of workload, work environment and discipline on employee performance at PT Dasa Windu Agung's Quality Control Division. Employee performance in this division is crucial to ensure that products meet quality standards and prevent defective products (NG) from reaching customers. However, high production targets often interfere with the optimality of the inspection process, potentially reducing output quality. This research is quantitative in nature, using non-probability sampling with a saturated sample category. There were 51 employees who participated in this study. Data were obtained through questionnaires and analysed using multiple linear regression with SPSS 27 for Windows. The simultaneous test (F-test) results showed that workload, work environment, and work discipline simultaneously had a significant impact on employee performance. This was proven by the F-count value of 159.871, which exceeded the F-table value of 2.80. The results of the partial analysis (t-test) showed that workload had a positive but insignificant effect on employee performance, with a t-value of 1.664. The work environment had a significant positive effect with a t-value of 2.398, while work discipline also had a significant positive effect with a t-value of 15.031. An Adjusted R Square value of 0.905 indicates that the three variables are able to explain 90.5% of the variation in employee performance. These results suggest that companies should focus more on improving work discipline and optimising the work environment in order to improve employee performance, while the current workload is not a determining factor.
Pengaruh Work Life Balance dan Flexible Working Arrangement Terhadap Kepuasan Kerja dengan Employee Engagement dan Resilience Employee sebagai Variabel Moderasi (Studi Pada Pekerja Generasi Z di Kota Bandung) Muhamad Iqbal Ramadhan; Neuneung Ratna Hayati
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.v12i1.6031

Abstract

This study analyze the effect of work-life balance and flexible working arrangements on job satisfaction among Gen-Z workers in Bandung, with employee engagement and employee resilience as moderating variables. Using a quantitative approach, 400 Generation Z workers (born 1997–2012) employed for a minimum of six months were surveyed. Data were analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM). The research show that both work-life balance and flexible working arrangements significantly increase job satisfaction. Employee engagement negatively moderates the work-life balance–job satisfaction relationship but positively moderates the flexible working arrangements–job satisfaction relationship. Employee resilience does not significantly moderate either relationship. These findings highlight the importance of organizational policies supporting work-life balance and workplace flexibility, coupled with strengthened employee emotional engagement, in enhancing job satisfaction for Gen-Z workers.
Analisis Perbandingan Harga Saham Sebelum dan Sesudah Pemboikotan Konsumen Atas Isu Geopolitik Israel Palestina Pada Perusahaan Unilever Indonesia Tbk Ari Almansyah; Lella Anita; Esty Apridasari; Ani Nurul Imtihanah
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.v12i2.6032

Abstract

The Israeli-Palestinian geopolitical conflict and the Indonesian Ulema Council (MUI) Fatwa No. 83/2023 triggered a boycott that could potentially impact the stock performance of national companies. The purpose of this study is to analyze the difference in stock prices of PT Unilever Indonesia Tbk before and after the consumer boycott. This study applies a comparative descriptive method with an event study approach, using closing price data for the 6-month period before and 6-month period after the boycott was ratified on October 7, 2023, sourced from Investing.com with a total of 242 daily stock price data. Data analysis includes descriptive statistics, the Kolmogorov-Smirnov Test for normality, the Wilcoxon Signed Rank Test for pairwise differences, and the effect size test. The results show a decrease in the average stock price from Rp4,079.17 to Rp3,275.87 and a significant difference between the two periods with a significance value (0.001 ≤ 0.05) and an effect size value of 0.61, indicating a moderate boycott effect. These findings align with the theory of market efficiency, which asserts that stock prices quickly adjust to public information, and with signaling theory, which argues that boycotts are a negative signal to investors. Based on the analysis, the researchers concluded that geopolitical and socio-religious issues can impact stock price stability in the Indonesian capital market and serve as a warning to companies to maintain their image and transparency when addressing sensitive global issues.
Faktor Determinan Kualitas Lingkungan di Provinsi Jambi Osi Hayuni Putri; Mira Hastin; Masrida Zasriati; Dewi Ernita
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.v12i1.6033

Abstract

The rapid increase in economic activity in Jambi Province over the past two decades has placed significant pressure on environmental quality. The growth of GRDP, driven by extractive sectors, population growth, intensive energy consumption, the growth of motorized vehicles, the diverse quality of human resources (HR), and the rise of Foreign Direct Investment (FDI), are important factors influencing environmental conditions. This study aims to analyze the determinants of environmental quality in Jambi Province using these economic and social development variables. The study uses a descriptive-analytical approach with secondary data from various agencies. The results show that economic growth, fossil fuel consumption, and the growth of motorized vehicles have a strong influence on environmental degradation. Population growth affects the environment through pressures on land, energy, and transportation needs. The quality of human resources plays a positive role in improving environmental quality, while FDI has a dual impact depending on the investment sector. This study provides policy recommendations for realizing sustainable development in Jambi Province.
Analyzing Fit Mediation in The Tourism Marketing Strategy: The Influence of Risk Perception Toward Tourist Behavior Noveri Maulana
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.v12i2.6035

Abstract

This study examines a behavioral model for tourists, focusing on risk perception, satisfaction, revisit intention, and word-of-mouth (WoM) intention as the core constructs shaping tourism dynamics in the post-pandemic recovery period. Primary data were collected via a questionnaire-based survey of 568 domestic and international tourist respondents visiting Indonesia during the initial transition toward an endemic phase. Data analysis was conducted using Structural Equation Modeling (SEM) to test both direct and indirect relationships among variables and to verify the proposed model's validity. The findings reveal that risk perception has a significant and negative influence on tourist satisfaction. Furthermore, applying the 'Fit as Mediation' conceptual framework, this research confirms that satisfaction acts as a full mediating variable in the relationship between risk perception and behavioral loyalty that operationalized through revisit and WoM intentions. These results underscore that, within the context of a post-global health crisis, effective risk mitigation strategies must not only aim to reduce negative perceptions but should also be concurrently directed at enhancing experiential quality and tourist satisfaction to foster long-term loyalty. The theoretical and practical implications of this study are discussed for tourism industry stakeholders.
Nilai Transaksi Internet Banking dan Rata-Rata DPK Rumah Tangga di Indonesia: Analisis Jangka Panjang dan Jangka Pendek Ahmad Ilham Abtasuni; Muhamad Abdul Jabbar; Fakhry Ilyas
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.v12i2.6037

Abstract

This This study analyzes the effect of banking digitalization on household savings in Indonesia. Digitalization is measured through the value of internet banking transactions, taking into account economic growth, policy interest rates, and consumer confidence indices as control variables. This study aims to analyze the effect of banking digitalization, proxied by the value of internet banking transactions, on household savings in Indonesia. The method used is a quantitative approach with an Autoregressive Distributed Lag (ARDL) model using quarterly data from the 2015–2024 period. The results show a long-term relationship between digitalization and household savings. Internet banking transaction values have a negative effect on the average household Third Party Funds (DPK), while economic growth and policy interest rates have a significant positive effect. Meanwhile, consumer confidence has a negative effect because increased economic optimism encourages consumption. These findings indicate that banking digitalization accelerates transaction efficiency but can suppress the accumulation of conventional savings. Therefore, banking digital strategies need to be directed to maintain a balance between technological innovation and the function of financial intermediation.  
Pengaruh Fraud Theory dan Kepemilikan Manajerial Terhadap Fraudulent Financial Satetement Jasmine Eirene; Prita Karina Diandra
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.v12i1.6040

Abstract

This study aims to examine the influence of pressure, opportunity, rationalization, and managerial ownership on fraudulent financial statements, measured using the M-Score. Pressure is proxied by financial stability, opportunity by the nature of industry, and rationalization by TATA, which reflects the tendency for accrual-based manipulation. The study employs secondary data from companies in the energy and basic material sectors categorized as mining industries and listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The research population consists of 72 companies, and the analysis is conducted using panel data regression with EViews 13. The results indicate that pressure, opportunity, and rationalization have a positive and significant effect on fraudulent financial statements. These findings suggest that unstable financial conditions, industry characteristics that create opportunities for manipulation, and aggressive accrual practices increase the likelihood of financial statement fraud. Meanwhile, managerial ownership shows no significant effect, implying that managerial shareholding is not sufficient to reduce the risk of fraud. This study contributes to the literature by highlighting the key drivers of fraudulent reporting and emphasizes the need for stronger governance mechanisms and fraud-risk oversight within mining companies that face high operational.  

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