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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 1,494 Documents
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Pengaruh Liquidity Shock, Market Risk, dan Abnormal Trading Volume terhadap Return Saham (Studi pada Sektor Energi) Sinthia Dewi; Ilzar Daud; Anggraini Syahputri; Giriati Giriati; Anwar Azazi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6551

Abstract

The Indonesian energy sector has exhibited significant fluctuations following the energy crisis triggered by global geopolitical instability and post-pandemic demand shocks. This study aims to analyze the influence of Liquidity Shock, Market Risk, and Abnormal Trading Volume on the stock returns of companies listed in the Energy Sectorin Indonesia. This research employs a quantitative approach utilizing secondary data spanning from January 2022 to December 2024. Samples were selected using a purposive sampling technique, and the data were analyzed using a multiple linear regression model.  The results of this study indicate that (1) Simultaneously, Liquidity Shock, Market Risk, and Abnormal Trading Volume significantly influence stock returns.  (2) Partially, Liquidity Shock and Abnormal Trading Volume have a positive influence and serve as key factors in determining stock returns, whereas Market Risk is proven to have a significant negative impact on stock returns.
Systematic Literature Review: Literasi Keuangan, Sikap Keuangan, dan Teknologi Keuangan terhadap Perilaku Keuangan Mahasiswa Endarwati Endarwati; Mappa Panglima Banding; Mohamad Nur Utomo; Tinik Sugiati; Riskiyanto Riskiyanto
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6562

Abstract

This study aims to conduct a Systematic Literature Review (SLR) of research published in the last five years on financial literacy, financial attitudes, and the use of financial technology (fintech) and their influence on students’ financial behavior. Data were collected from the Scopus database, yielding 140 articles. After screening with the PRISMA diagram, 9 articles met the eligibility criteria and were analyzed further. The review shows that financial literacy serves as a crucial foundation for personal financial management, including saving, investing, and consumption. Positive financial attitudes encourage prudent financial behavior, while negative attitudes are often linked to risk avoidance and poor decision-making. The development of fintech, e-wallets, and mobile banking has expanded access to financial services, accelerated digital transactions, and strengthened daily financial practices. Digital financial literacy also plays a significant role, as strong digital skills foster caution in money management. Although most studies confirm the close relationship between literacy, attitudes, and financial behavior, gaps remain in exploring contextual factors such as culture, social media, and differences across academic disciplines and countries. Therefore, further research with broader scope and diverse methodologies is needed to comprehensively understand students’ financial behavior in the digital era.
Analisis Bibliometrik Return on Assets dan Firm Value Berbasis Data Scopus 2020–2025 Siti Rahmatan; Muh. Irfandy Azis; Mohamad Nur Utomo; Irawati HM
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6563

Abstract

This study aims to map the development of literature on Return on Assets (ROA) and Firm Value during the period 2020–2025. ROA is considered a profitability indicator that reflects operational efficiency and serves as a signal for investors in assessing corporate prospects. The method employed is bibliometric analysis using VOSviewer software through a keyword co-occurrence approach based on Scopus data. The findings reveal a significant increase in publications, with ROA consistently occupying a central position in explaining Firm Value. Cluster analysis confirms that profitability, particularly ROA, is a fundamental node in the research ecosystem of corporate financial performance. These results strengthen the literature by emphasizing that Firm Value is inseparable from profitability, and ROA is the most relevant indicator to explain this relationship. This study contributes to the literature by highlighting the strong linkage between ROA and Firm Value across both developed and emerging markets. The practical implications suggest that companies should adopt ROA as a key reference in strategies to enhance firm value, while regulators are encouraged to improve financial reporting transparency to increase market trust in ROA.  
Pengaruh Pengungkapan Islamic Social Reporting Terhadap Profitabilitas Pada Jakarta Islamic Index (JII) Periode 2022-2024 Mila Santi; Atika Lusi Tania; Era Yudistira; Lella Anita
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6564

Abstract

This study aims to analyze the effect of Islamic Social Reporting (ISR) disclosure on the profitability of companies listed on the Jakarta Islamic Index (JII) during the period 2022–2024. A quantitative associative method was used with a sample of 20 companies through purposive sampling, utilizing secondary data from sustainability reports, annual reports, and the official website of the Indonesia Stock Exchange. The results showed that ISR had no significant effect on Gross Profit Margin (GPM), as GPM only reflects gross profit as the difference between sales and cost of goods sold. Therefore, ISR activities such as zakat, donations, or sharia reporting do not affect the core production cost structure. Conversely, ISR had a positive and significant effect on Net Profit Margin (NPM), with a significance value of 0.043, indicating that increased ISR disclosure can increase a company's net profit. This finding confirms that ISR influences final profitability more through reputation and overall cost efficiency, providing strategic implications for companies, investors, and regulators in supporting sustainability based on Islamic principles.
Analisis Pencatatan Akuntansi Pada Usaha Mikro S3R Laundry di Kelurahan Kaluku Bodoa, Kecamatan Tallo, Kota Makassar Nur Anita; Hariany Idris; Samsinar Samsinar
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6567

Abstract

This study aims to analyze how accounting is carried out in the S3R Laundry micro business. This research method uses a qualitative research method, the research variable is accounting records in micro businesses and the measurement variable in this study is based on the preparation of SAK EMKM financial statements, the focus of this study is accounting records in the S3R Laundry micro business and the subject of this study is the owner of S3R Laundry, with data collection techniques through observation, interviews, and documentation. Data analysis was carried out using qualitative descriptive analysis techniques. The results of the study indicate that the financial condition of S3R Laundry in the period of March 2025 is stable and reflects fairly good business management. Based on the income statement, the total revenue earned is IDR 13,972,000 with a net profit of IDR 11,486,583. Based on the statement of financial position, total assets of IDR 57,036,583 are balanced with total liabilities and equity of IDR 57,036,583. The Notes to the financial statements explain a summary of accounting policies and the basis of measurement used in preparing the financial statements.
Analisis Penerapan Akuntasi Pada Usaha Mikro Warung Kopi Konoha di Jalan Mamoa Ria Kelurahan Mangasa Sumarni Sumarni; Hariany Idris; Masdar Ryketeng
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6568

Abstract

This study aims to determine the application of accounting records in Micro Enterprises at Warung kopi Konoha. This research method uses qualitative research methods, the variables of this study are the application of accounting in micro enterprises and the measurement of variables in this study is based on the preparation of SAK EMKM financial statements, the focus of this study is the application of accounting in the preparation of financial statements based on SAK EMKM and the subject of this study is the owner of Warung Kopi Konoha, with data collection techniques through observation, interview techniques, and documentation. Data analysis was carried out using qualitative descriptive analysis techniques. The results of the study show that Micro Enterprises at Warung Kopi Konoha experienced very positive developments from January to February 2025, from the financial position report side there was a total asset value in the February 2025 period of Rp. 175,172,958 and in the January period of Rp. 124,425,961 with a difference of Rp. 50,746,997. From the profit and loss statement side in the February 2025 period the profit generated was Rp. 100,823,479 and in the January period amounted to Rp. 48,705,479 with a difference of Rp. 50,118,000. And the Notes to the financial statements explain the summary of accounting policies and the measurement basis used in preparing the financial statements.
Strategi Kepemimpinan Partisipatif Dalam Meningkatkan Kinerja Pegawai di Kantor Camat Amandraya Lusia Lenni Lestari Buulolo; Krisnawati Setyaningrum Nugraheni
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6570

Abstract

This study aims to analyze participative leadership strategies in improving employee performance at the Amandraya Sub-district Office, South Nias Regency. As the frontline of public service, leadership at the sub-district level plays a crucial role in mobilizing human resources in island regions. This study adopts a qualitative approach with a case study design. Data were collected through semi-structured interviews, participatory observation, and documentation studies involving the Sub-district Head and staff selected via purposive sampling. Data analysis was conducted using the interactive model of Miles, Huberman, and Saldaña. The results indicate that participative leadership is implemented through five core strategies: democratic leadership style, involvement in decision-making, persuasive approaches in supervision, providing appreciation, and employee capacity development. These strategies have proven to enhance work effectiveness, organizational communication flow, and task responsiveness. These findings reinforce Social Exchange Theory, where leadership support is reciprocated with increased employee commitment. Despite operating within a hierarchical bureaucratic culture, the lean organizational structure of the sub-district allows participative strategies to function more effectively than at larger organizational levels.
Pengaruh Pengetahuan Pajak, Sanksi Pajak, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi Dela Pusfitasari; Juli Ratnawati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6575

Abstract

This study aims to examine the impact of tax knowledge, tax sanctions, and taxpayer awareness on taxpayer compliance, and the position of tax socialization as a moderating variable for MSMEs selling in South Semarang District. This study uses quantitative techniques relying on primary data generated from the distribution of questionnaires to 100 MSMEs selected using purposive sampling techniques. Data management was carried out using Moderated Regression Analysis (MRA) using SPSS 25. The study states that tax knowledge, tax sanctions, and taxpayer awareness have a positive and significant impact on tax compliance, which means that the higher the understanding of MSMEs regarding tax provisions, the stricter the application of sanctions, and the greater awareness to fulfill tax obligations can increase compliance in calculating, paying, and reporting taxes. However, tax socialization has not been tested to strengthen the impact of tax knowledge, tax sanctions, and tax awareness on tax compliance of MSMEs. The results of this study indicate that increased compliance tends to be influenced by internal factors rather than the role of tax socialization implemented. Therefore, an interactive and sustainable tax socialization activity plan is needed to encourage tax compliance among MSMEs.
Pengaruh Penggunaan Teknologi Big Data dan Efisiensi Operasional Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar di BEI Novi Aulia; Masnawaty Sangkala; Warka Syachbrani
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6581

Abstract

This study aims to determine the application of accounting records in Micro Enterprises at Warung kopi Konoha. This research method uses qualitative research methods, the variables of this study are the application of accounting in micro enterprises and the measurement of variables in this study is based on the preparation of SAK EMKM financial statements, the focus of this study is the application of accounting in the preparation of financial statements based on SAK EMKM and the subject of this study is the owner of Warung Kopi Konoha, with data collection techniques through observation, interview techniques, and documentation. Data analysis was carried out using qualitative descriptive analysis techniques. The results of the study show that Micro Enterprises at Warung Kopi Konoha experienced very positive developments from January to February 2025, from the financial position report side there was a total asset value in the February 2025 period of Rp. 175,172,958 and in the January period of Rp. 124,425,961 with a difference of Rp. 50,746,997. From the profit and loss statement side in the February 2025 period the profit generated was Rp. 100,823,479 and in the January period amounted to Rp. 48,705,479 with a difference of Rp. 50,118,000. And the Notes to the financial statements explain the summary of accounting policies and the measurement basis used in preparing the financial statements.
Pengaruh Profitabilitas, Pertumbuhan Perusahaan, dan Solvabilitas Terhadap Harga Saham Farmasi yang Terdaftar di BEI Adelia Eka Safitri; Detak Prapanca; Wisnu Panggah Setiyono
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6590

Abstract

This study aims to analyze and understand the effect of profitability, company growth, and solvency on the stock prices of pharmaceutical companies listed on the Bursa Efek Indonesia during the 2022–2024 period. Profitability is proxied by Return on Assets (ROA), company growth is measured by Growth, and solvency is measured by the Debt to Asset Ratio (DAR). This research employs a quantitative method using purposive sampling techniques and obtains a sample of 10 pharmaceutical companies, with data analysis conducted using EViews 12. The results indicate that profitability, company growth, and solvency each have a positive and significant effect on stock prices. The findings suggest that an increase in ROA reflects the company’s effectiveness in generating profits, thereby enhancing investor confidence and driving stock price increases; high company growth signals strong future business prospects, attracting investor interest; and solvency, as reflected by DAR, demonstrates the company’s ability to optimally manage its capital structure, providing a positive signal to the market as long as debt levels remain within reasonable limits. Simultaneously, these three variables significantly contribute to explaining stock price movements of pharmaceutical companies during the research period.

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