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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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Pengaruh Kualitas Produk dan Citra Merek Terhadap Keputusan Pembelian Pada E-Commerce Shopee di Kota Batam Nissia Amanda Br Purba; Suhardi Suhardi
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.v12i2.6214

Abstract

This study was conducted to examine the influence of product quality and brand image on consumer purchasing decisions on the Shopee e-commerce platform in Batam City using a descriptive quantitative approach that emphasizes measuring cause-and-effect relationships between variables objectively and in a structured manner. The research respondents were 204 people who were active Shopee users and had experience purchasing products through the platform, with the sample determination using a purposive sampling technique and considering the Jacob Cohen approach to ensure the adequacy of the sample size. The research data were analyzed through a series of testing stages, including instrument validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing to determine the contribution of each independent variable. The results of the analysis showed that product quality contributed 43.7% to purchasing decisions, while brand image had an influence of 24.2%, and simultaneously the two variables were able to explain 74.6% of the variation in consumer purchasing decisions based on the coefficient of determination (R²), while the rest was influenced by other factors outside the research model, so it can be concluded that product quality and brand image partially or together have a significant influence on purchasing decisions on Shopee e-commerce in Batam City.  
Pengaruh Citra Merek, E-WOM dan Customer Rating Terhadap Keputusan Pembelian Skincare Glad2Glow di Kota Batam Syahrinda Fina; Inda ukati
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.v12i2.6216

Abstract

The increase in consumer interaction with digital platforms and social media has influenced purchasing behavior for beauty products, including skincare. Glad2Glow, as a skincare brand, faces challenges in building trust and making purchasing decisions in Batam City. This study aims to analyze the influence of brand image, E-WOM, and customer ratings on Glad2Glow skincare purchasing decisions. The approach used was descriptive quantitative with a population of active skincare consumers in Batam, and the sample was taken using a purposive sampling technique. A total of 100 respondents who met the research criteria were collected and analyzed. Data analysis was carried out through validity and reliability tests, verification of classical assumptions, and multiple linear regression to examine the influence of independent variables on purchasing decisions. The results showed that brand image, E-WOM, and customer ratings each had a significant and positive influence on purchasing decisions. Brand image contributed 34.3%, E-WOM 16.2%, and customer ratings 55.2%. Simultaneously, these three variables were able to explain 84.3% of the variance in consumer purchasing decisions. Thus, it can be concluded that brand image, E-WOM, and customer ratings, both partially and simultaneously, have a significant influence on the purchasing decision of Glad2Glow skincare in Batam City.
Penerapan Good Governance dan Internal Control terhadap Quality of Financial Statements Muhammad Ridho Ariansyah; Henny Yulsiati; Evada Dewata
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.v12i2.6218

Abstract

This study aims to analyze the influence of Good Governance and Internal Control on the Quality of Financial Statements of hospitals with BLU and BLUD status in South Sumatra Province, as well as to examine the differences in financial reporting quality between the two. This study aims to examine the contribution of each variable identified as the topic of discussion. This study specifically examines the contribution of internal controls and sound mechanisms. Employing a quantitative methodology, this research utilized purposive sampling to gather data from 53 respondents, including personnel from Finance, Budgeting, Internal Audit, and Financial Administration. The primary data were collected and analyzed through instrument testing, classical assumption testing, descriptive statistics, hypothesis testing, mean difference testing, and multiple linear regression. The results indicate that Good Governance has a significant positive effect on the Quality of Financial Statements, as shown by a t-value of 2.965, which is higher than the t-table value of 1.675. However, Internal Control does not contribute to the Quality of Financial Statements, as indicated by a t-value of 1.477, which is lower than the t-table value of 0.1675. Simultaneously, all independent variables have a significant effect on the Quality of Financial Statements, as evidenced by an F-value of 10.712, which is greater than the F-table value of 3.18, with a significance value of 0.001 (<0.05). Interestingly, there is no significant difference in the Quality of Financial Statements between Regional Public Service Agency (BLUD) hospitals and Public Service Agency (BLU) hospitals, as indicated by significance values of 0.629 and 0.620, both of which are greater than 0.05.  
Analisis Kinerja Keuangan Bank Perkreditan Rakyat (BPR) di Wilayah Provinsi Jawa Barat Zsa Zsa Juventia; Rofina Amelia; Hartantri Setiasih; Suripto Suripto
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.v12i2.6219

Abstract

This research aims to determine, identify and evaluate the financial performance of Rural Banks (BPR) operating in West Java Province in 2024. This research uses a quantitative descriptive statistical method with secondary data obtained from the official website of the Financial Services Authority (OJK). The data consist of quarterly financial statements of BPRs in West Java for 2024, with 76 out of 87 BPRs publishing their reports. Bank performance is analyzed using the CAMEL approach, which includes capital, asset quality, profitability, and liquidity. Capital is measured by the Capital Adequacy Ratio (CAR), asset quality by the Non-Performing Loan (NPL) ratio, profitability by Return on Assets (ROA) and the BOPO ratio, and liquidity by the Cash Ratio. The result show that 76 BPRs in West Java were in a stable condition in terms of capital and liquidity. However, 9 BPRs had weak asset quality, 1 BPR showed low ROA, and 3 BPRs had BOPO values indicating that efficiency still needs improvement.
Peran Brand Awareness Dalam Memediasi Pengaruh Strategi Digital Marketing Terhadap Loyalitas Pelanggan Pada Usaha Joglo Abah Umi Sobariyah; Rohimat Nurhasan; Hilman Rismanto
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.v12i2.6220

Abstract

This study aims to analyze the effect of digital marketing strategies on customer loyalty with brand awareness as a mediating variable in the Joglo Abah souvenir business in Garut Regency. This study uses a quantitative approach with a survey method. The research population consisted of all visitors to Joglo Abah in October, totaling 2,084 people, with a sample size of 96 respondents determined using the Slovin formula and simple random sampling technique. Data collection was conducted through an online questionnaire, which was then analyzed using the Partial Least Square–Structural Equation Modeling (PLS-SEM) method with the help of SmartPLS 4.0 software. The results showed that digital marketing strategies had a significant effect on customer loyalty and brand awareness. In addition, brand awareness also has a significant effect on customer loyalty and is proven to be able to significantly mediate the relationship between digital marketing strategies and customer loyalty. These findings confirm that brand awareness plays an important role in strengthening the effectiveness of digital marketing strategies in building customer loyalty. This study is expected to contribute theoretically to the development of digital marketing studies and provide practical input for MSME players in designing more effective and sustainable digital marketing strategies.    
Systematic Literature Review: Hambatan dan Peluang Penerapan SAK EMKM Di Indonesia Tiara Abdurahman; Fityan Halid; Mattoasi Mattoasi; Hartati Tuli
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.v12i2.6223

Abstract

The Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) were issued to assist MSMEs in preparing simpler financial statements while remaining compliant with accounting principles. However, numerous studies indicate that the implementation of SAK EMKM remains suboptimal across regions and business sectors in Indonesia. This study aims to map the barriers and opportunities for SAK EMKM implementation using a Systematic Literature Review (SLR) approach. The findings reveal that implementation barriers originate from three main layers: internal capacity constraints, socio-structural factors, and institutional limitations. Despite these challenges, the study identifies several opportunities for strengthening implementation, including capacity-building initiatives, bookkeeping digitalization, cross-institutional collaboration, and external incentives such as financing requirements based on standardized financial reports. This study contributes a comprehensive mapping of barriers and opportunities, providing a valuable reference for policymakers, academics, and MSME facilitators in formulating more effective and sustainable SAK EMKM implementation strategies.  
Pengaruh Return On Equity (ROE), Debt To Equity Ratio (DER), dan Inflasi Terhadap Return Saham Perusahaan Sektor Keuangan di Bursa Efek Indonesia Periode 2019-2023 Jhellysia Andriani; Trisnadi Wijaya
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.v12i1.6226

Abstract

This research aims to analyze the influence of Return on Equity (ROE), Debt to Equity Ratio (DER), and inflation on stock returns of financial sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The research method uses a quantitative approach with secondary data from financial reports and inflation data, and is analyzed using multiple linear regression on 59 companies with a total of 295 observations. The research results show that ROE has a positive and significant effect on stock returns, while DER and inflation have a negative but not significant effect, with a model explanation ability of 7.3% and a significant simultaneous effect on stock returns. These findings indicate that profitability is the main factor that investors pay attention to in assessing the performance of financial sector stocks, while capital structure and inflation have not been proven to play a significant role in the research period.
Analisis Kebijakan Insentif Pajak Kendaraan Bermotor Dalam Meningkatkan Pendapatan Asli Daerah di Provinsi Nusa Tenggara Barat Evva Junita Rahman; Muaidy Yasin; Ali Akbar Hidayat
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.v12i2.6228

Abstract

This study aims to analyze the Motor Vehicle Tax incentive policy based on the Governor of West Nusa Tenggara Regulation Number 9 of 2025 and its contribution to increasing Regional Original Revenue. This study uses a quantitative descriptive approach by utilizing secondary data from the Regional Revenue Management Agency of West Nusa Tenggara Province in 2025. Analysis techniques include income trend analysis, PKB contribution analysis to PAD, and elasticity analysis to measure the level of response of PAD to changes in PKB income before and after the incentive policy is implemented. The results of the study show that the PKB incentive policy is able to increase taxpayer compliance and encourage a significant increase in PKB revenue, especially in the early period of policy implementation. Although PKB's contribution to PAD is still in the "less" category, the contribution trend shows a consistent increase. The elasticity value from elastic to highly elastic shows that PKB acceptance has a strong influence on PAD growth. These findings show that the PKB incentive policy is effective as a regional fiscal instrument in the short term, but requires a follow-up strategy to maintain the sustainability of regional financial independence.  
Disparitas Fiskal Daerah Antara Kebutuhan dan Kapasitas Kabupaten Sumbawa Tahun 2019-2024 Safira Aisya Rifa; Himawan Sutanto; Ali Akbar Hidayat
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.v12i2.6231

Abstract

This study aims to analyze the fiscal disparity between fiscal capacity and fiscal needs in Sumbawa Regency from 2019-2024. The method used is descriptive quantitative with secondary data from the BPKAD and BPS of Sumbawa Regency, including data on GRDP, APBD, population, and the number of sub-districts. The research variables include fiscal capacity, fiscal independence ratio, fiscal dependency ratio, degree of fiscal decentralization, and fiscal needs. The results show that Sumbawa Regency's fiscal capacity is relatively low with a ratio of 1.035 and an average fiscal independence ratio of only 15%. Conversely, the fiscal dependency ratio is high at 85%. Fiscal needs increase significantly along with population growth and public spending: regional spending increases from IDR 1.834 trillion to IDR 2.033 trillion in 2024, with percapita expenditure increasing from IDR 1.098 million to IDR 1.288 million. Therefore, Sumbawa Regency needs to streamline operational spending, especially employee spending, by adjusting the policy of cutting TKD by around 24.8% in the 2026 Draft State Budget. The regional government must explore the real potential of PAD based on Sumbawa's leading sectors with specific and measurable strategies based on that potential, rather than simply following targets, in order to support sustainable fiscal policies in the region.  
Pengaruh Pengetahuan dan Religiusitas terhadap Niat Usaha Mikro dan Kecil Penerima Program Sertifikasi Halal Gratis (SEHATI) 2025 di Jawa Barat Sabila Syifa Noorazlina; Abdulah Safe’i; Evi Sopiah
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.v12i2.6238

Abstract

This research is motivated by the low participation rate of micro and small enterprises (MSEs) in the free halal certification program (SEHATI) organized by the Halal Product Guarantee Agency (BPJPH), even though the program has been designed with easy procedures and no fees. This condition indicates a gap between facilitative policies and the internal readiness of business actors, especially regarding the aspects of knowledge and religiosity. Therefore, this study aims to analyze the influence of knowledge and religiosity on the intention of MSEs to participate in the SEHATI 2025 Program. This study uses a quantitative approach with a survey method of 124 MSMEs. Data were analyzed using multiple linear regression through the SPSS program version 27. The results show that knowledge has a positive and significant influence on the intention of MSEs, which indicates the importance of understanding the halal concept, certification procedures, and applicable regulatory provisions. Religiosity is also proven to have a positive and significant influence as a moral driving factor in running a business in accordance with halal principles. Together, knowledge and religiosity are able to explain 65.3% of the variation in the intention of MSMEs to participate in the halal certification program. These findings emphasize the need for integration between engineering education and strengthening religious values to increase MSEs participation in halal certification programs.

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