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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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Capital Adequacy, Credit Risk, and Bank Profitability: The Moderating Role Of Operational Efficiency In Indonesian Private Commercial Banks Theresia Tiwi; Sari Yuniarti; Nanik Sisharini; Sugeng Haryanto
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.v12i4.6815

Abstract

This study aims to examine the relationship between Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), and operational efficiency measured by the Operating Expenses to Operating Income ratio (BOPO) on profitability, represented by Return on Assets (ROA), as well as to explore the moderating role of BOPO in strengthening or attenuating the effect of NPL on ROA in National Private Commercial Banks (BUSN) in Indonesia during the period 2020–2024. A quantitative approach was employed using secondary data sourced from annual financial statements, and analysis was conducted through panel data regression to simultaneously capture temporal and cross-entity variations. Empirical results indicate that CAR and NPL have a significant negative effect on ROA, suggesting that higher capital levels or elevated credit risk tend to reduce bank profitability. Conversely, BOPO exerts a significant positive effect on ROA, implying that increases in operational expenses in BUSN are more associated with the intensification of productive activities that effectively enhance revenue rather than non-productive costs (Kasmir, 2019). Furthermore, BOPO is found to moderate the NPL-ROA relationship, emphasizing that operational efficiency and quality management of business activities are crucial determinants in mediating the impact of credit risk on profitability.
Pengaruh Harga, Promosi dan Kualitas Pelayanan terhadap Minat Beli pada Toko Yusie Collection Kabupaten Bireuen Nur Halimah; Yusrawati Yusrawati; Al Mahfud Saputra
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.v12i4.6819

Abstract

This study aims to analyze the influence of price, promotion, and service quality on consumers’ purchase intention at Yusie Collection Store in Bireuen Regency, Aceh. This research employs a quantitative approach using survey data collected from consumers who have purchased fashion products at the store. Because the total population was unknown, the sample size was determined using the Lemeshow formula, resulting in 100 respondents selected through accidental sampling. Data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression with the assistance of SPSS software. The results show that price, promotion, and service quality have a positive and significant effect on purchase intention. Price has a regression coefficient of 0.464 (p < 0.05), promotion has a coefficient of 0.509 (p < 0.05), and service quality has a coefficient of 0.246 (p < 0.05). Among these variables, promotion has the strongest influence on consumers’ purchase intention. Furthermore, the coefficient of determination (R²) indicates that price, promotion, and service quality simultaneously explain 99.6% of the variance in purchase intention, while the remaining 0.4% is influenced by other factors not included in this study. These findings highlight the importance of effective promotional strategies, competitive pricing, and high-quality service in enhancing consumers’ purchase intention in the retail fashion sector.
Assessing Organizational Culture as A Mediator Between Leadership Style and Employee Performance in Public Sector Organizations I Gusti Ayu Panca Dewi; I Komang Oka Permadi
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.v12i3.6820

Abstract

The primary purpose of this research is to examine the relationship between approach to management and workforce output; the secondary purpose is to examine the role of corporate culture in moderating this relationship in publicly traded organizations. The present study utilizes a quantitative methodology, employing primary data that was gathered via questionnaires. The population from which the sample of respondents was drawn comprised 208 employees. The Slovin formula was used to determine the sample of 137 respondents. The data analysis was executed using Partial Least Square through SmartPLS 3.2.9. This study suggested that leadership style has a favorable and substantial impact on employee performance and organizational culture. Organizational culture strongly and beneficially impacts employee performance. The style of leadership and workforce performance can be affected by corporate culture, according to the present study. These findings indicate that performance enhancement is influenced by two factors: the effectiveness of leaders in directing and motivating employees, and the organization's ability to establish consistent, adaptive, and supportive values, norms, and work behaviors. These factors contribute to the sustainable achievement of organizational goals. The findings underscore the significance of the interplay between leadership and organizational culture as the crux for enhancing work behavior, task execution effectiveness, and the attainment of institutional objectives in a more efficacious manner.
Determinan Profitabilitas Perbankan di BEI Tahun 2022-2024 Isna Inayah; Arditya Dian Andika; Ira Septriana; Entot Suhartono
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.v12i4.6832

Abstract

This study aims to analyze the effect of the LDR, CAR, NIM, BOPO, and NPL ratios on banking profitability, as measured by Return on Assets (ROA). This study uses a quantitative approach with multiple linear regression analysis. The data used are secondary data in the form of financial statements of banking companies listed on the Indonesia Stock Exchange for the years 2022-2024. Purposive sampling resulted in 120 samples. The results show that LDR and NIM have a positive and significant effect on profitability, indicating that increased lending and net interest income can increase bank profits. BOPO has a negative and significant effect on profitability, indicating that operational efficiency is an important factor in improving financial performance. Meanwhile, CAR and NPL do not significantly affect profitability, indicating that capital adequacy and credit risk have not directly affected banks' ability to generate profits during the study period.
Analisis Marketing Strategy JYP Entertainment ke Amerika Serikat: Studi Kasus Album “Ready To Be” Twice 2023 Chelsi Okmelita Purnomo; Nadia Aulia Rachma; Resa Rasyidah
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.v12i4.6834

Abstract

This study aims to analyze JYP Entertainment’s implementation of music album marketing strategies in entering the U.S. market through the group TWICE. In 2020, according to a Billboard report, JYP Entertainment entered into a strategic partnership with Republic Records. TWICE achieved the highest sales record for a female K-pop idol group and received numerous awards. The research method used in this study is descriptive. Research data was obtained from secondary sources, specifically literature reviews and articles on news portals and official websites, which were then analyzed to answer the research questions. The analysis technique applied is qualitative. The research question in this study focuses on the following: “How does JYP Entertainment’s marketing strategy market TWICE’s ‘Ready To Be 2023’ album to the United States?” To answer the research question, this study uses a framework of standardization and adaptation within the 4Ps of the marketing mix (Product, Place, Promotion, Price). Using the 4P framework, JYP Entertainment demonstrates the implementation of product standardization and adaptation specific to the United States, such as limited-edition products and digital versions, physical album distribution through U.S. platforms, various promotions conducted in the United States—such as the iconic light display on the Empire State Building—and price adjustments accounting for sales tax in each platform.
Pengaruh Budaya Organisasi dan Employee Engagement Terhadap Turnover Intention Pada Perusahaan Startup Muhammad Andi; Mawardi Mawardi; Kasmaniar Kasmaniar; Saiful Amri; Maksalmina Maksalmina
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.v12i4.6835

Abstract

This study aims to examine how organizational culture and the level of employee engagement influence employees' turnover intentions within startup companies. High employee turnover in the startup sector which can lead to financial and operational issues served as the primary motivation for this research. A quantitative approach with a causal-correlational design was employed. The study population consisted of 220 active employees, with the sample size determined using Slovin's formula at a 5% margin of error. Data were collected via questionnaires and analyzed using multiple linear regression. The results indicate that organizational culture has a positive and significant partial effect on turnover intention (t-calculated 6.597 > t-table 1.975). Similarly, employee engagement has a positive and significant effect on turnover intention (t-calculated 3.988 > t-table 1.975). Collectively, both independent variables significantly influence employees' turnover intentions (F-calculated 29.017). These findings demonstrate that the management of work culture and emotional connections among employees is crucial in reducing the number of staff members who decide to leave a startup.
Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan melalui Rasio Profitabilitas dan Solvabilitas pada PT Indofarma Tbk (2020–2024) Nandita Aurina Agustin; Asep Muslihat; Nana Diana
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.v12i4.6849

Abstract

This study examines the relationship between Corporate Social Responsibility (CSR) implementation and financial performance at PT Indofarma Tbk during the 2020-2024 period. The background to this research stems from the growing awareness of the importance of corporate social and environmental responsibility in conducting business activities, particularly for companies operating in the pharmaceutical industry. The literature review is based on the concept of CSR as a form of a company's ethical commitment to society and the environment, as well as the concept of financial performance as measured by Return on Assets (ROA), Return on Equity (ROE), and Debt to Equity Ratio (DER). This study employed a mixed methods approach: a qualitative descriptive approach through analysis of sustainability reports and company annual reports, and a quantitative approach through analysis of company financial report data during the study period.
Pengaruh Digital Payment dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Pbb-P2 (Studi Kasus Desa Kebalen, Kecamatan Babelan) Vina Zafira Damayanti; Suparno Suparno; Eva Maria Sulastri
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.v12i4.6852

Abstract

This study aims to analyze the effect of digital payment and service quality on taxpayer compliance with Rural and Urban Land and Building Tax (PBB-P2) in Kebalen Village, Babelan District, Bekasi Regency. This study uses a quantitative approach with a survey method through the distribution of questionnaires to 100 taxpayers selected using simple random sampling technique. The data analysis method used is multiple linear regression with the assistance of the SPSS program. The results show that digital payment partially has a positive and significant effect on PBB-P2 taxpayer compliance, while service quality partially does not have a significant effect on taxpayer compliance. Simultaneously, digital payment and service quality have a significant effect on PBB-P2 taxpayer compliance. These findings indicate that the ease of access to tax payments through digital systems can improve taxpayer compliance in fulfilling their tax obligations.
Pengaruh Profitabilitas dan Leverage Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Food And Beverage) Widya Dwi Agustin; Asep Muslihat
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.v12i4.6853

Abstract

The Food and Beverage sector is thriving in Indonesia due to companies leveraging the diverse natural resources the country possesses. As a result of this opportunity, many entrepreneurs are keen on establishing businesses that utilize these resources. Naturally, in building a company, there is always the expectation of achieving high profitability or significant profits, and it is hoped that the company's liabilities do not exceed what is necessary. Thus, the purpose of this research is to determine the influence of the variables of profitability (return on assets) and leverage (debt to asset ratio and debt to equity ratio) on tax avoidance in manufacturing companies in the food and beverage subsector during the period 2018 – 2022. Based on the research, it was found that the return on equity variable has a significant negative effect on the tax avoidance variable, while the debt to asset ratio and debt to equity ratio variables do not have a significant effect on the tax avoidance variable. However, when tested simultaneously, the results showed that the profitability and leverage variables have a significant effect on tax avoidance.
Belanja Impulsif dalam Penggunaan Paylater : Peran Kepercayaan dan Persepsi Risiko Novid Kasnanda Putri Ndruru; Ray Octafian
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.v12i4.6854

Abstract

Rapid growth of paylater services in Indonesia has raised concerns regarding impulsive buying behavior, particularly among students who face financial constraints but demonstrate a high level of digital technology adoption. This study aims to: (1) analyze the effect of trust on the impulsive buying behavior of students at LPK Kartika Bawen Semarang in using paylater services; (2) analyze the effect of risk perception on impulsive buying behavior; and (3) analyze the simultaneous effect of trust and risk perception on students’ impulsive buying behavior. A quantitative approach with a causal associative research design was employed in this study. The sampling technique used was purposive sampling targeting active students who had used paylater services within the last six months. Data were collected through structured questionnaires using a five-point Likert scale and analyzed using multiple linear regression with the assistance of SPSS version 24. The results indicate that trust has a positive and significant effect on impulsive buying behavior, while risk perception has a negative and significant effect. Simultaneously, both variables have a significant effect with a coefficient of determination (R²) of 0.328. Trust was identified as the dominant factor with a standardized beta value higher than that of risk perception. These results indicate that high trust in paylater services reduces psychological barriers to transactions, thereby encouraging spontaneous purchases, while risk perception serves as an inhibiting mechanism that activates cognitive evaluation before decision-making. These findings imply that trust functions as a catalyst for impulsive buying through the consumer decoupling effect, suggesting the need to strengthen digital financial literacy that balances trust development and risk awareness among student paylater users.

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