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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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Literatur Riviu Terkait Kewajiban Perpajakan Pelaku UMKM di Indonesia Siregar, Nancy Mayriski; Miftha Rizkina; Nur Aliah; Vera Anggriyani Sitepu
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 5 (2024): Oktober 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i5.3191

Abstract

Kewajiban perpajakan bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia merupakan aspek penting yang mempengaruhi kelangsungan dan pertumbuhan usaha tersebut. Kajian ini mengkaji berbagai kewajiban perpajakan yang dikenakan pada UMKM, termasuk Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPN), serta pajak daerah dan retribusi. Penelitian ini menemukan bahwa UMKM di Indonesia diatur melalui sistem perpajakan yang meliputi PPh Final dengan tarif 0,5% untuk UMKM dengan omset tahunan di bawah Rp4,8 miliar, serta kewajiban PPN bagi Pengusaha Kena Pajak (PKP) yang omsetnya melebihi ambang batas tersebut. Selain itu, UMKM juga harus mematuhi kewajiban pajak daerah yang bervariasi berdasarkan sektor usaha dan lokasi. Tantangan utama yang dihadapi UMKM meliputi kompleksitas administrasi perpajakan, rendahnya kesadaran dan kepatuhan terhadap kewajiban pajak, serta beban pajak yang dirasakan sebagai hambatan. Untuk mengatasi tantangan ini, pemerintah telah meluncurkan berbagai inisiatif seperti digitalisasi sistem pelaporan pajak dan program edukasi serta pendampingan bagi UMKM. Meskipun upaya ini menunjukkan hasil positif, masih diperlukan langkah-langkah tambahan untuk menyederhanakan prosedur administrasi, meningkatkan pemahaman tentang kewajiban perpajakan, dan memberikan dukungan yang lebih besar kepada UMKM. Kajian ini memberikan wawasan mengenai kebijakan perpajakan UMKM di Indonesia serta tantangan yang dihadapi, dan menawarkan rekomendasi untuk perbaikan kebijakan perpajakan yang dapat mendukung pertumbuhan dan keberlanjutan UMKM secara lebih efektif.
Analisis Faktor Produksi dan Pendapatan Usahatani Padi Sistem Salibu di Desa Sabaran Kecamatan Jawai Selatan Kabupaten Sambas Artiandi, Muhammad; Suyatno, Adi; Kurniati, Dewi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3611

Abstract

Population growth that continues to increase, if not balanced by an increasing rice production, will lead to a shortage of rice supply in Indonesia. The "salibu" rice variety regrows after the remaining stems are cut, with shoots emerging from nodes within the soil. This study aims to determine the production factors and income of "salibu" rice farming. The respondents consisted of 50 rice farmers from Sabaran Village, South Jawai District, Sambas Regency. The analytical tool used was Cobb-Douglas production function regression analysis using SPSS 25 software. Based on the research results: 1) Land area significantly affects at a confidence level of α 0.01 or 1%, labor and NPK fertilizer significantly affect at a confidence level of α 0.05 or 5%, and urea fertilizer significantly affects at a confidence level of α 0.10 or 10%. However, insecticide, seeds, and growth regulators (ZPT) do not significantly affect production of "salibu" rice at α levels of 0.01, 0.05, and 0.10. 2) The income of "salibu" rice farmers is IDR 77,266,951/farmer/planting season. Meanwhile, when measured per harvest, the average income of farmers is sorted as IDR 22,740,690, IDR 28,579,835, and IDR 25,709,505.
Kontribusi Financial Technology Peer-to-Peer Lending dalam Membantu Pembiayaan Petani Guna Meningkatkan Produktivitas Usaha Tani (Studi Kasus pada Petani di Kecamatan Way Panji Kabupaten Lampung Selatan) Wijaya, Komang David Saputra; Amna, Luke Suciyati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3817

Abstract

This research aims to explore the potential for using financial technology, such as digital platforms and mobile applications, to facilitate access to financing for farmers in rural areas who have limited digital literacy. The problem often faced by farmers is a decrease in harvest yields which causes limited capital in managing their farming business so that farmers' productivity decreases, with minimal harvest results, of course, not only limits their ability to meet their daily living needs but also hinders efforts to collect capital which is crucial for the continuation of production in the next planting season, so they are forced to take out loans from financial institutions.  One alternative investment in the capital sector is a source of community income because through investment and a peer-to-peer financing system, borrowers can obtain very good income. The research utilized a qualitative descriptive design using secondary data as the main research data source. The research results show that the implementation of fintech P2P lending has had a significant positive impact in increasing farmer productivity in Way Panji District. Based on the problems of farmers in Way Panji who previously had difficulty accessing financing, this can now make it easier for farmers to obtain funds for business capital. Fast and flexible financing provides opportunities for farmers to purchase higher quality seeds, fertilizer and agricultural equipment, which will ultimately increase farmers' production results.
Penerapan Green Accounting Terhadap Pengelolaan Limbah pada Rumah Sakit Swasta Bandar Lampung Tambunan, Petrus Hamonangan; Aminah
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3819

Abstract

In recent decades, the issue of environmental damage has become a global concern, and hospitals as health care institutions play an important role in medical waste management. This study uses a quantitative approach with regression analysis to test the influence of environmental accounting cost components, namely prevention costs, detection costs, internal failure costs, and external failure costs, on waste management. The results of the analysis show that all variables have a positive and significant effect on waste management. The implementation of good environmental accounting can increase the effectiveness of waste management, support environmental sustainability, and make a positive contribution to public health.
Pengaruh Literasi Keuangan dan Financial Technology Terhadap Inklusi Keuangan (Studi Kasus Pada Masyarakat Kecamatan Negeri Besar Kabupaten Way Kanan) Farhansyah, Iqbal; Amna, Luke Suciyati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3829

Abstract

This study aims to analyze the influence of financial literacy and financial technology on financial inclusion in the community of Negeri Besar District, Way Kanan Regency, with a final sample of 130 samples. The variables analyzed include financial literacy, which includes understanding financial management and financial technology that integrates technology with financial services. The multiple regression analysis method was used to identify the influence of both variables. The results of the study showed that financial literacy and financial technology had a positive and significant effect on financial inclusion. This finding indicates that increasing financial literacy contributes to increasing access and participation in financial services. The use of financial technology can help people access financial services in a more efficient and effective way. Based on these findings, this study suggests increasing financial literacy and adopting financial technology as the main strategy in improving people's welfare. A good understanding of financial literacy can help people manage their finances more wisely, while the application of financial technology makes it easier for people to access financial services.
Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pada PT Unilever Indonesia Tbk Periode 2021 – 2023 Oktavia, Kharisma; Pudyaningsih, Agnes Ratna; Oktafiah, Yufenti
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3849

Abstract

The purpose of this research is to assess the financial performance of PT. Unilever Indonesia Tbk during the 2021 - 2023 period based on liquidity, solvency, activity and profitability ratios. The population of this research is the annual financial report of PT Unilever Indonesia Tbk for the period 2021 - 2023. The sampling technique uses a non-probability sampling method with a saturated sampling approach, namely the financial report of PT Unilever Indonesia Tbk which includes the Balance Sheet and Profit and Loss Report for 2021 - 2023. This research is quantitative with a comparative analysis method using the Year-to-year Changes Analysis. The research results show that in terms of liquidity and solvency ratios the performance is less than optimal because cash and cash equivalents have not been able to fulfill all their obligations. The activity ratio performs well in managing accounts receivable turnover, inventory and asset turnover even though the company's working capital turnover is less than optimal. From the profitability aspect, the company is able to generate profits and use assets efficiently based on GPM, NPM and ROA indicators. However, the ROE ratio shows poor performance, along with the high DER ratio which indicates the company's dependence on debt.
Deteksi Kecurangan Laporan Keuangan Pada Perusahaan Sektor Farmasi dengan Beneish M-Score Pratama, Muhammad Naufal Putra; Aminah
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3850

Abstract

This research seeks to identify the potential for fraudulent activities in the financial statements of companies operating within the pharmaceutical industry that are listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Fraudulent financial reporting can diminish public confidence and have detrimental effects on the economy. The study utilizes the Beneish M-Score method, which evaluates the probability of manipulation in financial statements through ratio analysis. A total of 11 pharmaceutical firms participated in this research and were classified into Non-Manipulator, Grey Company, and Manipulator categories based on the conducted ratio analysis. The results showed an increase in the number of companies classified as Non Manipulators and Manipulators from year to year, while the Gray Company category showed fluctuations. This study provides insight into the prevalence of financial statement fraud in the pharmaceutical sector and suggests the need for stricter supervision to prevent fraudulent practices.
Pengaruh Kemudahan Pembayaran Menggunakan QRIS, Komunikasi Pemasaran, Digital Marketing Terhadap Keputusan Pembelian Erliyani, Ita
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3858

Abstract

This study was conducted to determine the effect of ease of payment using QRIS, marketing communication, and digital marketing on purchasing decisions. The type of research used is quantitative. The sample method is nonprobability sampling with purposive sampling, analyzing data using IBM SPSS Statistics 26. The sample used and met the research criteria was 100 people. The data collection method used a questionnaire with a Likert scale. The data analysis technique used in this study was multiple linear regression. The results of the analysis show that ease of payment using QRIS has a positive and significant effect on purchasing decisions. Marketing communication has a positive and significant effect on purchasing decisions. Digital marketing has a negative, significant effect on purchasing decisions. The results of this study obtained an Adjusted R Square value of 69.8%. The results of simultaneous research on ease of payment using QRIS, marketing communication, and digital marketing have a positive and significant effect on purchasing decisions for ShopeePay users in Tangerang City.
Analisis Strategi Pemasaran Digital dalam Mendorong Pertumbuhan Usaha Kewirausahaan Sosial Novita, Yulia
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3868

Abstract

This study aims to conduct an analysis of digital marketing strategies in encouraging the growth of social entrepreneurship businesses. The research method uses a quantitative descriptive method with data collection techniques using observation, questionnaires and literature studies, while data analysis uses data quality tests, classical assumption tests, simple linear regression tests, t-tests and determination coefficient tests. The sample in this study amounted to 100 respondents. The results of the study of digital marketing strategy analysis in encouraging the growth of social entrepreneurship businesses in the younger generation, especially from Generation Z and the millennial generation, that digital marketing strategy analysis has a significant positive influence in encouraging the growth of social entrepreneurship businesses in Riau Province. The findings of the study are expected to add valuable insights for researchers, practitioners, and policy makers in developing more effective and efficient strategies in supporting the practice of social entrepreneurship growth and community empowerment.
Pengaruh Efikasi Diri dan Motivasi Terhadap Keberhasilan Usaha Kafe di Kecamatan Tanjung Morawa Teranova, Ferryna Fiki; Siregar, Dahrul
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3870

Abstract

Indonesia is a nation with vast and abundant natural resources, making it worthy of being recognized as a country rich in both natural and human resources. These resources have the potential to bring significant benefits to Indonesia's economy. However, this potential has not been fully realized due to the country's inability to utilize its wealth efficiently.  The purpose of this study is to determine the effect of self-efficacy on the success of café businesses in Tanjung Morawa District and to examine the influence of motivation on the success of café businesses in the same area. The independent variables in this study are self-efficacy and motivation, while the dependent variable is business success. The study utilizes a sample of 30 cafés operating in Tanjung Morawa District. The findings indicate that the self-efficacy variable has a positive and significant effect on the success of café businesses in Tanjung Morawa District. Additionally, motivation also has a positive and significant impact on the success of café businesses in the district.

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