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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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Dampak Tata Kelola Perusahaan Terhadap Tax Avoidance: Studi Pada Perusahaan Sektor Industri yang terdaftar di Bursa Efek Indonesia Zenab, Nuna Siti; Kurniawan, Aceng
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.v11i2.3973

Abstract

This study aims to analyze the impact of corporate governance on Tax Avoidance in Indonesian companies. Good Corporate Governance is believed to be able to minimize Tax Avoidance practices that are detrimental to the state and create a more transparent and accountable business climate. In this study, data were obtained from industrial sector companies listed on the Indonesia Stock Exchange (IDX) 2021-2023. The method used is regression analysis with a quantitative approach to test the relationship between various corporate governance variables, such as Independent Commissioners, Institutional Ownership, Audit Committees, and Audit Quality, with the level of Tax Avoidance carried out by companies. The results of the study indicate that there is a significant influence between the quality of corporate governance and Tax Avoidance. Companies with higher levels of transparency and better governance tend to have lower levels of Tax Avoidance. Conversely, companies with poor governance are more susceptible to Tax Avoidance practices. This study contributes to the understanding of how the implementation of good governance can reduce Tax Avoidance, as well as provide implications for tax policy and ethical business practices in Indonesia.
Dampak Citra TikTok Shop dan E-WOM terhadap Perilaku Belanja Online Gen-Z Saputra, Al Mahfud; Fakhrurrazi; Mukhdasir
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.v11i2.3977

Abstract

This study aims to examine the influence of brand image and Electronic Word Of Mouth (e-WOM) on the attitudes and purchase intentions of Generation Z in Aceh when shopping at TikTok Shop. In this study, an online questionnaire was used to obtain the required information. Quota sampling was used to determine a sample of 200 consumers. Analysis with SmartPLS software through Structural Equation Modeling (SEM) was used to assess the measurement and structural models. The results of the study found that brand image, e-WOM, and consumer attitudes directly impact consumer intentions to shop online. Especially when the e-WOM obtained is positive. The attitude itself is directly influenced by brand image and e-WOM. However, consumer attitudes cannot mediate the relationship between brand image and e-WOM that affects purchase intentions. This study can contribute to online retailers in Aceh, significantly improving consumer attitudes at TikTok Shop by aligning products sold and purchased by consumers to minimize negative comments.
Pengaruh Current Ratio, Return On Equity dan Debt To Equity Ratio Terhadap Harga Saham (Pada Perusahaan Konstruksi Bangunan di Bursa Efek Indonesia Periode Tahun 2014-2023) Rukmana, Azlina Nur Fitriani; Merliana, Vina
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.v11i2.3979

Abstract

This study aims to determine and explain the effect of Current Ratio, Return on Equity and Debt To Equity Ratio on Stock Prices in Building Construction companies listed on the Indonesia Stock Exchange for the 2014-2023 Financial Report Period with a sample of 7 companies. The research method used is quantitative with a descriptive and verification approach. Descriptive Statistical Analysis consists of Maximum Value, Minimum Value, Mean and Standard Deviation. The results of the descriptive analysis show that construction stock prices tend to decline during 2014-2023, while the financial ratios studied fluctuate and in 2020 tend to decline sharply. Verification Statistical Analysis consists of Classical Assumption Test and Multiple Linear Regression Test. Based on the results of partial hypothesis testing (t-test), the results obtained Current Ratio has no effect on Stock Price, while Return on Equity and Debt to Equity Ratio have an effect on Stock Price. While the simultaneous test through the F test, there is a simultaneous effect of Current Ratio, Return on Equity and Debt To Equity Ratio on Stock Price. Thus, the financial ratio determines investor decisions, thus affecting changes in stock prices. The absence of the Current Ratio indicates the characteristics of a building construction company where the Current Ratio cannot be used as a benchmark for increasing stock prices. Investors prefer long-term financial performance compared to short-term.
Menganalisi Daya Tarik Cafe Mbah Dharmo Ambarawa: Peran Harga, Promosi dan Kualitas Produk Dalam Keputusan Pembelian Saputra, Ari; Suryatama, Fajar; Rakhman, M. Arif
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.v11i2.3980

Abstract

The purpose of this study was to examine the impact of price, advertising, and product quality on customer purchasing decisions for Mbah Dharmo Ambarawa Cafe. With increasing competition in the culinary industry, business owners need to understand the factors that drive consumer decisions when choosing a product or service. This study uses a quantitative approach with measurement methods for 100 respondents selected using targeted sample technology. Data were analysed using SmartPLS 3.0 software using minimal structural equation modelling (PLS-SEM). The results showed that product quality has a significant positive impact on purchasing decisions, while not significantly affecting price and advertising campaigns. The implications of these findings suggest that improving product quality is an important factor for customer attraction and retention. Therefore, Cafe Mbah Dharmo recommends that we continue to maintain our product quality and consistency standards to increase customer satisfaction.
Pengaruh Kinerja Guru dan Motivasi Belajar Terhadap Prestasi-Siswa di Smk Surya Pertiwi Cililin Setiawan, Hasan; Ansen, Yopines
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.v11i2.3987

Abstract

This study examines the impact of teacher effectiveness and learning motivation on the academic performance of students at SMK Surya Pertiwi Cililin. Using a quantitative descriptive method with surveys and statistical analysis, the study sampled 78 students from grades X, XI, and XII through Simple Random Sampling. The findings indicate that teacher effectiveness and learning motivation significantly influence student achievement. Partially, teacher effectiveness has a major impact on academic performance, as evidenced by the t-value (3.384) exceeding the t-table value (1.992) and a significance level of 0.001 < 0.05. These results highlight the importance of improving teaching quality and student interest in learning to enhance academic performance. Therefore, strategies that focus on improving teaching methods and student motivation are expected to contribute to better learning outcomes.
Analisis Laporan Keuangan Untuk Mengukur Kinerja Keuangan Pada PT Kereta Api Indonesia (Persero) Periode 2019-2023 Achmadi, Ryan; Manjaleni, Rola
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.v11i2.3988

Abstract

This study examines the financial performance of PT Kereta Api Indonesia (Persero) during the period 2019 to 2023 through a comparative study of three main financial indicators: Current Ratio (CR), Return on Assets (ROA), and Debt to Equity Ratio (DER). This analysis aims to evaluate the company's liquidity, profitability, and capital structure and identify potential risks and opportunities for improvement by referring to industry standards according to Kasmir (2019). The author uses a descriptive qualitative research method in this study. The study conducted in the period 2019 to 2023 examined the results of the financial ratio analysis of PT Kereta Api Indonesia (Persero) showing that the Current Ratio (CR) averaged 1,111.7%, far above the ideal standard of 200%, reflecting very strong liquidity but inefficiency in the use of current assets. Return on Assets (ROA) averaged 6.76%, meeting Kasmir's minimum standard (5%), but still below the optimal level (10%), indicating the potential for less than optimal asset utilization. The average Debt to Equity Ratio (DER) is 162.8%, exceeding Kasmir's safe limit (maximum 100%), indicating high dependence on debt and long-term solvency risk. The study concluded that PT KAI needs to balance liquidity, profitability, and solvency strategies to achieve long-term financial stability. The implications of the analysis results can be a reference for management in formulating operational and financial policies, as well as for stakeholders in assessing the company's investment prospects.
Dampak Green Marketing dan Green Brand Image terhadap Keputusan Pembelian pada Konsumen Laki-laki Produk Fashion Ramah Lingkungan Merk X di Kediri Palupi, Shara Merry; Putranti, Ellyn Citra
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.v11i2.3997

Abstract

The research conducted has the intention and purpose of providing references regarding the impact of green marketing and green brand image on purchasing decisions of male consumers of environmentally friendly fashion products brand X in Kediri. This study uses a quantitative approach with multiple linear regression analysis data analysis techniques. The population of the study was 103 consumers of environmentally friendly fashion products brand X in Kediri, the sampling technique used purposive sampling which applied several criteria to produce a sample of 63 people. The results of the study indicate that green marketing and green brand image have an impact on purchasing decisions of male consumers of environmentally friendly fashion products brand X in Kediri, both partially and simultaneously. The conclusions drawn from this study indicate that male consumers have logical characteristics, where they are considered more loyal to products that suit their needs and desires. In addition, male consumers tend to prefer recycled fashion products that are more environmentally friendly, in addition to being aware and caring about the environment, also because these products have their own uniqueness so that they can be said to be anti-mainstream products.
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.
Mengungkap Pengaruh Leverage, Likuiditas, dan Reputasi Underwriter terhadap Underpricing di Sektor Energy: Peran Ukuran Perusahaan sebagai Variabel Kontrol (2021-2023) Terentia, Rachel Finna; Riswan
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.v11i1.3697

Abstract

This study aims to determine the effect of leverage, liquidity, and underwriter reputation on underpricing and the role of company size in controlling leverage, liquidity and underwriter reputation on underpricing. This study applies quantitative analysis using a sample of companies from the energy sector listed on the Indonesia Stock Exchange in the period 2021-2023, with a purposive sampling method for sample selection. The results of this study are that leverage and liquidity have a positive and significant effect on underpricing, underwriters have a negative and significant effect on underpricing and the role of company size weakens the relationship between leverage, liquidity, underwriters on underpricing.
Pengaruh Kinerja Keuangan dan GCG Terhadap Struktur Modal (Studi Kasus Pada Perusahaan Sektor Financial yang terdaftar di BEI tahun 2020 – 2023) Suhandi, Sherinka; Nilwan, Afrizal
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.v11i1.3705

Abstract

Capital structure, specifically referring to companies in the financial sector for 4 years from 2020 to 2023. The sample of this study used purposive sampling, and obtained 12 financial sector companies on the special monitoring board officially listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. This study uses a descriptive method with a quantitative approach. Then the data analysis was carried out using the multiple linear regression analysis method using SPSS software version 17.0. The results of the study found that the profitability variables, the size of the board of commissioners and the audit committee had a positive effect on the capital structure. While the liquidity variable did not have a significant effect on the capital structure.

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