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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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Analisis Financial Distress pada Perusahaan Sektor Food & Beverage yang Terdaftar di Bursa Efek Indonesia dengan Menggunakan Model Ohlson, Taffler, Fulmer, Zavgren dan Zmijewski Periode 2020-2024 Intan Kelana; Dedi Mulyadi; Santi Pertiwi Hari Sandi
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.v12i2.6480

Abstract

This study aims to analyze the accuracy of financial distress prediction models, namely the Ohlson, Taffler, Fulmer, Zavgren, and Zmijewski models, in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. The sample consisted of 30 companies. Data analysis used five models, and accuracy testing was performed using Microsoft Excel. The results showed differences, with the Zavgren model having the highest accuracy of 97%, while the Zmijewski model had the lowest accuracy of 67%. PT Bumi Teknokultura Unggul Tbk, PT Estika Tata Tiara Tbk, PT Dua Putra Utama Makmur Tbk, PT Sentra Food Indonesia Tbk, and PT Jaya Agra Wattie Tbk are companies that are consistently predicted to experience financial distress due to commodity price volatility, climate change, industry slowdown, high operational costs, dependence on imports, weak cash flow, and heavy debt burdens. Management responded with debt restructuring, changes in control and governance, asset sales, and strengthening liquidity and capital.    
Analisis Komparatif Strategi Tax Planning PPh Pasal 21 (TER) melalui Metode Net dan Gross Up sebagai Upaya Efisiensi Beban Pajak Penghasilan Badan pada CV. Bumi Pertiwi Makmur Kiswatul Imama; Pujo Gunarso
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.v12i1.6494

Abstract

This study aims to analyze tax planning strategies for Article 21 Income Tax (PPh Article 21) using the Average Effective Rate (AER/TER) by comparing the Gross method currently applied by the company with the Net and Gross-Up methods, in order to achieve efficiency in Corporate Income Tax expenses at CV Bumi Pertiwi Makmur. This research employs a quantitative descriptive method with a case study approach. The data used include employee income data, Article 21 Income Tax calculations, and the company’s income statement for the March 2024 period. The analytical technique applied is comparative analysis to assess differences in fiscal treatment and their impact on the Corporate Income Tax burden. The results indicate that the Net method gives rise to a positive fiscal correction because the Article 21 Income Tax borne by the company constitutes a non-deductible expense, thereby increasing taxable income. Meanwhile, the Gross-Up method provides a tax allowance that can be recognized as a deductible expense, resulting in no positive fiscal correction and enabling a reduction in the Corporate Income Tax burden. Quantitatively, the implementation of the Gross-Up method generates Corporate Income Tax savings of 1.001.451 compared to the Net and Gross methods. Therefore, the Gross-Up method is considered the most effective strategy for Article 21 Income Tax planning.  
Dari Brosur Ke Tiktok Live: Kajian Literatur Transformasi Strategi Marketing Umkm di Era Digital Rania Cundamanik Wisand; Arthanami Nauli Panggabean; Rahma Sugihartati; Dessy Harisanty; Dina Septiani
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.v12i2.6499

Abstract

Digital transformation has driven significant changes in marketing strategies adopted by micro, small, and medium enterprises (MSMEs), particularly among businesses that previously relied on brochures, WhatsApp messages, or word-of-mouth communication to inform consumers about selling locations and schedules. Recent phenomena indicate that MSMEs have begun to shift their approach by utilizing TikTok Live to conduct mobile selling activities in real time, showcase the selling process, and provide up-to-date location information to consumers. This transformation is not merely technological in nature, but is also closely related to human resource capabilities in managing content, building interaction, and utilizing digital features as part of marketing strategies. This study aims to review how the transformation of MSME marketing strategies occurs in the digital era by emphasizing the role of human resource competencies in the utilization of TikTok Live. The study employs a Literature Review (LR) method by analyzing various studies on digital marketing, consumer behavior, live streaming, and human resource capacity development in MSMEs. The findings indicate that TikTok Live offers opportunities for MSMEs to expand market reach, present products directly to consumers, and build interactive relationships with audiences. The effectiveness of its utilization is strongly influenced by human resource capabilities in operating technology, creating engaging content, and communicating persuasively in digital spaces. These findings highlight that digital marketing transformation depends not only on the platform used, but also on the quality of human competencies managing it. This study contributes to the development of MSME marketing strategies and serves as a reference for business practitioners, policymakers, and academics in strengthening human resource capacity in the digital era.
Pengaruh Tingkat Pendidikan terhadap Komunikasi Informasi Penempatan Tenaga Kerja di Kabupaten Langkat dalam Perspektif Ekonomi Syariah Nadia Eka Putri; Agus Purwanto
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.v12i2.6508

Abstract

This study is motivated by the importance of education level in enhancing individuals’ ability to understand and utilize labor placement information communication, particularly within the context of financing beneficiaries. The study aims to analyze the effect of education level on labor placement information communication in Langkat. This research employs a quantitative approach with an associative research design. The population of the study consists of 70 respondents, all of whom were included as research samples using the total sampling technique. Data were collected through closed-ended questionnaires, while data analysis was conducted using simple linear regression. The results indicate that education level has a positive and significant effect on labor placement information communication. The coefficient of determination (R Square) value of 0.541 shows that education level contributes 54.1% to labor placement information communication, while the remaining 45.9% is influenced by other factors outside this study. The t-test results show a significance value below 0.05, indicating that the research hypothesis is accepted. In conclusion, education level plays a strategic role in improving the effectiveness of labor placement information communication, particularly in assisting job seekers in understanding procedures, requirements, and available job opportunities. Therefore, improving the quality of and access to education is an important aspect in supporting more equitable and sustainable labor placement policies.  
Pengaruh Visual Packaging, UGC, dan Social Proof terhadap Purchase Intention Produk Kecantikan Lokal di Kalangan Generasi Z Indonesia Cinta Dwi Alieka; Ida Farida Oesman; Dadan Abdul Aziz Mubarok; Ridho Riadi Akbar; Rama Chandra Jaya
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.v12i2.6509

Abstract

This research was conducted with the aim of examining the impact of visual packaging, user-generated content (UGC), and social proof in stimulating purchase intention of local beauty products among Indonesian Generation Z respondents. By adopting the Stimulus-Organism-Response (SOR) theory, this study focused on the non-market leader local cosmetic product category to obtain an objective picture of consumer behavior. Through a quantitative approach, data were collected from 150 respondents through purposive sampling with a Likert scale questionnaire of 1 to 5, then processed through multiple linear regression techniques with the help of IBM SPSS 31 software. The research findings confirmed that visual packaging, UGC, and social proof simultaneously had a significant effect on purchase intention (Adjusted R² = 0.641). The results of the partial test showed that social proof was the most dominant factor (β = 0.356; p < 0.001) compared to UGC (β = 0.277; p = 0.008) and visual packaging (β = 0.236; p = 0.005). From a theoretical perspective, these findings strengthen the relevance of the SOR model in explaining how social validation is a key driver for Generation Z in determining purchase intentions. Practical implications: Local beauty product businesses are advised to combine visual elements with social proof strategies to strengthen consumer purchase intentions.  
Strategic Financial Determinants of Shareholder Value: Analizing the Moderating Role of Price-to-Book Value in Indonesia Banking Asdar Asdar; Dimas Angga Negoro
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.v12i1.6510

Abstract

Stock returns reflect the condition of the company while presenting investor perceptions of these shares. This study aims to analyze the effect of return on assets, return on equity, BOPO, capital adequacy ratio, loan deposit to ratio, net interest margin on stock returns with price to book value as a moderating variable in banking companies in 2014-2018. The data collection technique used purposive sampling with a population of eleven banking companies that publish financial statements and are listed on the Indonesia Stock Exchange from 2014 to 2018. Testing was conducted using EViews 9 software with panel data regression and fixed effect model. The results show that return on assets, return on equity, BOPO, loan to deposit ratio have no significant effect on stock returns, while net interest margin has a negative and significant effect, capital adequacy ratio has a positive and significant effect, and net interest margin moderated by price to book value has a positive and significant effect on stock returns.
Peran Kepemimpinan Transformasional dalam Pengembangan Sumber Daya Manusia pada Organisasi Pemerintahan: Sebuah Studi Kualitatif Deskriptif Muh. Zhafri
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.v12i2.6521

Abstract

This research aims to analyze in depth the role of transformational leadership in human resource development in a local government organization. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, participatory observation, and documentation. The research informants include structural leaders, functional officers, and HR development staff. Data analysis was carried out using the Miles and Huberman model which includes data reduction, data presentation, and conclusion drawn. The results show that leaders with transformational characteristics play a significant role in creating a competitive work culture, increasing employee readiness to face change, and strengthening motivation and innovation in HR development programs. The dimensions of idealized influence, inspirational motivation, intellectual stimulation, and individualized consideration have been proven to encourage the improvement of employee competence, especially in the field of digitization of administration and public service innovation. However, the effectiveness of transformational leadership in human resource development is still influenced by structural constraints in the form of bureaucratic hierarchy, budget limitations, and resistance to change from some senior employees. This research emphasizes that the transformation of government organizations requires a leadership style that is able to build a learning culture, manage change, and strengthen the capacity of the apparatus in the long term. This study provides theoretical and practical implications for strengthening human resource management and bureaucratic reform in Indonesia.  
Pengaruh Moral Perpajakan, Kekuasaan Otoritas Pajak, dan Persepsi Keadilan Perpajakan terhadap Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Religiusitas sebagai Variabel Pemoderasi (Studi Empiris pada Pemilik Kendaraan Bermotor yang Terdaftar di Kantor Bersama SAMSAT Kota Semarang I) Eri Kartika; Hasan Mukhibad
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.v12i2.6555

Abstract

This study aims to analyze the effect of tax morale, tax authority power, and perceptions of tax fairness on motor vehicle taxpayer compliance, with religiosity as a moderating variable. The study was conducted on motor vehicle taxpayers registered at the One- Stop Administration Office (SAMSAT) of Semarang City I. A quantitative approach with a survey design was employed. Primary data were collected through the distribution of Likert-scale questionnaires (1–5) to 100 respondents selected using a convenience sampling technique. The data were analyzed using the Structural Equation Modeling Partial Least Squares (SEM-PLS) method, which includes outer model testing, inner model testing, and hypothesis testing to examine direct effects and moderating effects among variables. The results indicate that tax morale, tax authority power comprising coercive power and legitimate power and perceptions of tax fairness have a positive and significant effect on motor vehicle taxpayer compliance. These findings suggest that taxpayer compliance is influenced by a combination of internal factors, such as moral values and individual perceptions, and external factors, including authority power and the enforcement of tax regulations. Furthermore, religiosity is proven to act as a moderating variable that strengthens the positive and significant effects of tax morale, tax authority power, and perceptions of tax fairness on motor vehicle taxpayer compliance. This result demonstrates that religious values enhance the internalization of moral attitudes, increase respect for authority, and strengthen taxpayers’ responses to the fairness of the tax system, thereby promoting more consistent and sustainable compliance.  
Pengaruh Harga Batubara Acuan (HBA) dan Debt to Equity Ratio (DER) Terhadap Harga Saham Perusahaan Energi Subsektor Batubara Yang Terdaftar di BEI Periode 2020-2024 Andri Fabian Mahardika; Dedi Mulyadi; Santi Pertiwi Hari Sandi
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.v12i2.6594

Abstract

This study aims to analyze the conditions of the Benchmark Coal Price (HBA), Debt to Equity Ratio (DER), and stock prices, as well as to examine the correlation and influence of HBA and DER on stock prices, both partially and simultaneously, in coal subsector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. This study uses a quantitative approach with descriptive and verification analysis methods and path analysis techniques. Secondary data were obtained from the Indonesia Stock Exchange, the Ministry of Energy and Mineral Resources, and company financial reports. The research sample consisted of 5 coal subsector companies selected using a purposive sampling technique, with a total of 100 quarterly observation data. Data processing was carried out using SPSS 26 software. The results showed that there was no correlation between HBA and DER. Partially, HBA had a positive and significant effect on stock prices, while DER had a negative and significant effect on stock prices. Simultaneously, HBA and DER had a significant effect on stock prices, indicating that stock prices were influenced by commodity price dynamics and company capital structure.  
Analisis Tata Kelola Strategis dalam Mendukung Keberlanjutan Dana Pensiun Skala Kecil di Indonesia Nur Rahmawati; Catur Iswahyudi; Saiful Huda; Eska Almuntaha
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.v12i2.6649

Abstract

Indonesia’s pension fund industry has shown relatively stable asset growth in recent years; however, small-scale pension funds (Group IV) have experienced a decline in the number of entities and increasing sustainability pressures. This situation reflects an institutional capacity gap within the financial services industry, particularly regarding the ability of smaller institutions to meet governance, risk management, and regulatory compliance requirements. Previous studies have largely focused on investment performance and actuarial solvency, while research examining the sustainability of small pension funds from a strategic governance perspective remains limited. This study aims to examine the factors affecting the sustainability of Group IV pension funds and to identify strategic governance approaches suitable for small-scale pension fund institutions. The study employs a descriptive qualitative approach using Financial Services Authority reports, pension regulations, and relevant governance and risk management literature. The findings indicate that sustainability pressures are primarily associated with limited economies of scale, human resource constraints, regulatory compliance complexity, and insufficient information system support. Furthermore, a gap exists between the regulatory framework of the industry and the implementation capacity of small pension institutions. Therefore, a proportional, adaptive, and risk-based strategic governance approach is required to strengthen the sustainability of small pension funds in Indonesia.  

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