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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 1,127 Documents
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Analisis Laporan Keuangan Perusahaan Sebagai Penilaian Kinerja Perusahaan (Studi Pustaka pada Perusahaan BUMN Sektor Konstruksi yang Terdaftar di Bursa Efek Indonesia 2020-2022) Jumiyati; Revita, Maria Lapriska Dian Ela; Sugiarti; Oktiyani, Rina
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3702

Abstract

The development of the business world in an increasingly open economic situation needs to be based on performance assessment facilities and systems that can encourage companies towards increasing efficiency and competitiveness which will strengthen capital and have an impact on the company's performance assessment. So that it is able and survives in the increasingly tight business competition today. Companies can analyze financial reports, especially in conducting performance assessments. In the research conducted by the author using descriptive qualitative methods and Literature Studies on the financial reports of 4 state-owned construction sector companies listed on the Stock Exchange:  PT Wijaya Karya (Persero) TBK, PT Waskita Karya (Persero) Tbk, PT Adhi Karya Tbk (ADHI), and PT Pembangunan Perumahan (Persero) Tbk. The purpose of this research is to calculate and analyze the Liquidity, Solvency and Profitability of Financial Reports as an assessment of the Company's Performance. The results of the study show that the Liquidity Ratio (current ratio) of PT Waskita Karya (Persero) Tbk has a consistently high current ratio for three consecutive years, with the highest figure in 2020 at 168.89%. This shows the company's ability to meet its short-term obligations better than other companies such as PT Wijaya Karya (Persero) Tbk and PT Adhi Karya (Persero) Tbk which have lower ratios. The solvency ratio of PT Waskita Karya (Persero) Tbk also stands out with a very high debt to equity ratio, reaching 979.55% in 2022. This indicates that the company is highly dependent on debt in its funding structure. High dependence on debt can increase financial risk, Profitability Ratio, PT Wijaya Karya (Persero) TBK and PT Waskita Karya (Persero) Tbk showed an increase in Net Profit Margin, which indicates an improvement in operational efficiency and management. On the other hand, PT Adhi Karya (Persero) Tbk and PT Pembangunan Perumahan (Persero) Tbk experienced a decline in margin, although they maintained a positive margin. Different receivable turnover ratios also provide an overview of the efficiency of receivables management in these companies. PT Wijaya Karya (Persero) Tbk for example, in 2021 had a very high receivables turnover ratio of 790.28%, indicating that this company is able to manage receivables very efficiently, accelerating cash collection from credit sales.
Pengaruh Kompensasi Manajemen dan Tingkat Utang Terhadap Manajemen Pajak Pada Perusahaan Industri Yang Terdaftar di BEI Tahun 2019 – 2023 Setianingsih; Hardila, Ika; Norarita, Rika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3719

Abstract

This study aims to determine the effect of management compensation and debt levels on tax management in industrial companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The study uses a quantitative method with multiple regression analysis techniques through the Eviews 13 application. The sample used consisted of 13 companies that met the research criteria with a purposive sampling technique, namely the selection of samples based on certain criteria that are relevant to the research objectives. The results of the study indicate that management compensation has a negative and significant effect on tax management with a probability value of 0.0216 (<0.05). Conversely, the debt level has a positive and significant effect on tax management with a probability value of 0.0004 (<0.05). Simultaneously, the variables of management compensation and debt levels are able to explain 51.7% of the variation in tax management, as indicated by the adjusted R-squared value of 0.516880. The results of the F test also show that this research model is significant overall with a probability of 0.000001. These findings support agency theory which explains that managerial incentives and debt structure can influence tax management practices. This study provides implications that companies need to consider compensation policies and debt structures to optimize tax management efficiently and in accordance with regulations.
Pengaruh Current Ratio (Cr) dan Debt To Equity Ratio (Der) Terhadap Laba Bersih Pada PT Tempo Scan Pasific Tbk Periode 2012-2022 Nurwita; Nabila, Nilla
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3723

Abstract

This study aims to determine the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Net Profit at PT Tempo Scan Pasific Tbk for the 2012-2022 period, both partially and simultaneously. This type of research is quantitative and the data sources used are secondary data in the form of financial reports (annual reports), namely balance sheets and income statements. The data analysis technique for this study uses SPSS (Statistical Program For Social Science) Version 24 data processing software. The samples used in this study are balance sheets and income statements published by PT Tempo Scan Pasific Tbk for the 11-year period 2012-2022. Based on the results of the hypothesis test, it shows that the Current Ratio (CR) variable on Net Profit is tcount 3.268> ttable 2.306, meaning that the Ho1 hypothesis is rejected and Ha1 is accepted, thus there is an influence between the Current Ratio (CR) on Net Profit at PT Tempo Scan Pasific Tbk for the 2012-2022 period. Meanwhile, for the variable Debt to Equity Ratio (DER) to Net Profit is tcount 3.378> ttable 2.306 meaning that the Ho2 hypothesis is rejected and Ha2 is accepted, thus there is an influence between Debt to Equity Ratio (DER) to Net Profit at PT Tempo Scan Pasific Tbk for the period 2012-2022. Simultaneously, that Current Ratio (CR) and Debt to Equity Ratio (DER) have a significant effect on Net Profit at PT Tempo Scan Pasific Tbk for the period 2012-2022 with an Fcount value of 6.209> Ftable 4.26. The results of the determination coefficient test show that Current Ratio (CR) and Debt to Equity Ratio (DER) contribute 60.80%. So the remaining 39.20% is influenced by other variables not examined in this study.
Pengaruh Debt to Equiy Ratio, Return on Asset, Firm Size dan Kepemilikan Saham Publik terhadap Konservatisme Akuntansi (Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014 – 2023) Noviyanti, Ria; Berliani, Kartika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3726

Abstract

Finding out how accounting conservatism is affected by the debt to equity ratio, return on assets, firm size, and public share ownership in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2014–2023 period is the aim of this study. Quantitative research methodology with a descriptive and verificative approach is employed. The financial statements (annual reports) of manufacturing firms in the Food and Beverage Subsector listed on the Indonesia Stock Exchange between 2014 and 2023 comprise the data used. Using the t-test, the research findings indicate that public share ownership and firm size have a negative impact on accounting conservatism, although return on assets and debt to equity ratio have no influence. The Debt to Equity Ratio, Return on Asset, Firm Size, and Public Share Ownership all significantly impact Accounting Conservatism, according to the simultaneous test results.
Pengaruh Kualitas Produk, Harga, dan Kualitas Pelayanan Terhadap Tingkat Kepuasan Konsumen Pengguna Shopee Tabina, Athaya Zahara; Sarah, Siti
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3728

Abstract

In this modern era, shopping is one of the daily activities carried out by people to meet their needs. By utilizing current technological developments, activities such as shopping through online shops, online shopping can be done using smartphones by visiting marketplaces/other media that can be used as buying and selling transactions. Online buying and selling transactions can be called e-commerce. This study was conducted using a quantitative method with a verification approach. T-test results, the t-value of Product Quality is 2.459, the t-value of Price is 3.719 and the t-value of Service Quality is 5.455 greater than the t table of 1.661, and the significance value of each variable is less than 0.05. It can be concluded that Product Quality has a positive and significant effect on the Level of Consumer Satisfaction of Shopee Users partially, Price has a positive and significant effect on the Level of Consumer Satisfaction of Shopee Users partially, Service Quality has a positive and significant effect on the Level of Consumer Satisfaction of Shopee Users partially, Product Quality, Price and Service Quality have a positive and significant effect on the Level of Consumer Satisfaction of Shopee Users simultaneously.
The Influence of Capital Intensity, Institutional Ownership, Firm Size and Public Share Ownership on Accounting Conservatism (In Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2014 – 2023) Maahury, Ranny Gabriella; Berliani, Kartika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3732

Abstract

In order to ascertain the impact of capital intensity, institutional ownership, firm size, and public share ownership on accounting conservatism, the study was carried out on manufacturing companies in the food and beverage sub-sector that were listed on the Indonesia Stock Exchange between 2014 and 2023. A quantitative method with a descriptive and verificative approach is the research methodology employed. Financial statements of food and beverage manufacturing companies listed on the Indonesia Stock Exchange between 2014 and 2023 comprise the data used. The findings of the t-test indicate that, although Institutional Ownership and Firm Size have no effect on Accounting Conservatism, Capital Intensity and Public Share Ownership do. Capital Intensity, Institutional Ownership, Firm Size, and Public Share Ownership all significantly impact accounting conservatism, according to the simultaneous test results.
Peran Bank NTT dalam Meningkatkan Motivasi Menabung Dikalangan Pelajar SMAS Katolik Regina Pacis Bajawa Kawe, Finsensa W. Y. Moi; Bolla, Larasati V.; Loe, Stefanie Priska Mali
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3744

Abstract

This study aims to analyze the role of Bank NTT in improving the learning motivation of students at Regina Pacis Bajawa Catholic High School. This research method uses a qualitative and descriptive approach through direct observation and interviews with Bank NTT. Bank NTT programs, such as scholarships, financial management training, motivational seminars, and extracurricular collaboration with schools, are thought to have a significant contribution to increasing student motivation and achievement. The results of the study indicate that these programs not only increase students' awareness of the importance of financial education and literacy, but also build self-confidence and a spirit of achievement. Collaboration in extracurricular activities creates a positive and conducive learning atmosphere. In conclusion, Bank NTT plays a strategic role as an educational partner that contributes to creating a quality young generation. This study emphasizes the importance of synergy between the financial and education sectors to support the development of superior human resources.
Pengaruh Marketplace Maxim Terhadap Tingkat Penjualan Pada UMKM di Kota Gorontalo Hajiku, Faradila; Niswatin; Yusuf, Nilawaty
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.2594

Abstract

This study aims to analyze the effect of the use of the Maxim marketplace application on the level of sales of MSMEs in Gorontalo City. This study uses a quantitative method using the SmartPLS 4 application. The population of this study were culinary MSMEs in Gorontalo City, who collaborated with the Maxim marketplace and the sample of this study was 90 using the Slovin technique. In this study, the data collection techniques used were observation, interviews and questionnaires. The results of this study indicate that the Maxim Marketplace has an effect on the level of sales of culinary MSMEs in Gorontalo City. This is because the results of the hypothesis test on the Maxim Marketplace variable show that the significant value is smaller than the partial results which indicate that the Maxim Marketplace has an effect on the level of sales with positive results, so the hypothesis is accepted. These results show that the use of the Maxim Marketplace as a marketing tool provides many advantages and benefits for both business actors and consumers, namely saving more time and money, easier to control the business, and having a wider reach in business competition in the global market.
Faktor-Faktor yang Mempengaruhi Keputusan Konsumen dalam Memilih Maxim Sebagai Media Tranportasi Online di Kota Kupang Yehugen, Aleksander Serapion; Fangidae, Yosefa Silina; Banfatin, Blasius Noven Robinson; Lian, Yohanes Pemandi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3448

Abstract

This research aims to identify and analyze the factors that influence consumer decisions in choosing Maxim as an on line transportation service provider in Kupang City. The method used was qualitative with a phenomenological approach, and information was collected through interviews and online questionnaires from a hundred respondents consisting of students (63%), employees (20%), and the general public (17%). The results showed that the main source of information regarding the use of Maxim came from word of mouth (50%) and social media (41%). Most users (61%) have been using the service for less than a year, with an average frequency of use of 3 times a week. Factors that influence consumer decisions include competitive pricing, good customer service, and features that allow cost estimates and arrival times. However, the accuracy of the map in the app is one that needs improvement. The conclusion of this study shows that Maxim has successfully met consumer expectations, but further improvements are needed, particularly on the navigation system, to increase customer satisfaction and loyalty in Kupang City.
Pengaruh Kualitas Produk, Pengalaman Pelanggan dan Kepuasan Pelanggan Terhadap Loyalitas Pelanggan (Studi Pada Pelanggan Marketplace Shopee Di Kota Bandung) Meilani, Sri; Saputro, Arie Hendra
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3466

Abstract

The growth of technology in Indonesia has had a significant impact on the transformation of the economic sector. This progress allows entrepreneurs to adapt quickly to market changes, by utilizing information technology as the main tool in their business operations. This study aims to determine the effect of product quality, customer experience, and customer satisfaction on customer loyalty (a study of Shopee customers in Bandung City). The research method used is a quantitative method with a descriptive verification approach. Sampling using a purposive sampling technique with a sample size of 100 people determined based on the criteria of Shopee users, customers who have shopped at Shopee, and domiciled in Bandung City. Measurement in the questionnaire uses a 5-point Likert scale. The data analysis technique in this study uses the SPSS v26 software application with the path analysis method. The results of this study indicate that product quality, customer experience, and customer satisfaction have a positive and significant effect on customer loyalty of Shopee customers in Bandung City simultaneously and contribute 0.483 or 48.3%. While the remaining 51.7% is influenced by other variables not discussed in this study.

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