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AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Published by Perhimpunan Sarjana Ekonomi dan Bisnis
ISSN : -     EISSN : 2774888X     DOI : 10.37481/jmeb
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
RUANG LINGKUP (Scope) Lingkup Ilmu Ekonomi Lingkup Ilmu Manajemen Lingkup Ilmu Akuntansi Lingkup Ilmu Bisnis FOKUS (Focus) Keuangan, Perbankan dan Pasar Modal Konvensional Pembangunan Ekonomi (Ekonomi Makro dan Mikro) Manajemen Keuangan Manajemen SDM Manajemen Pemasaran Pajak Audit Keuangan, Perbankan dan Pasar Modal Syariah Kewirausahaan E-Commerce
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 390 Documents
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Pengaruh Rangkap Jabatan Direksi, Hubungan Politik, Pergantian Auditor dan Tekanan Eksternal terhadap Potensi Kecurangan Laporan Keuangan Fabian, Reynara Rizky; Challen, Auliffi Ermian
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i1.1252

Abstract

This study was conducted to determine the impact of dual positions of the board of directors, political connections, and external pressures on the potential for financial statement fraud in non-financial state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. The research method used is quantitative, specifically associative causal relationships, utilizing secondary data from non-financial SOEs listed on the IDX during the 2018-2023 period. The sampling technique employed is purposive sampling with specific criteria. The data analysis method used is multiple linear regression with SPSS version 26. The results of the study indicate that the dual roles of the board of directors and auditor changes have a positive impact on the potential for financial statement fraud. Meanwhile, political connections and external pressures do not significantly affect the potential for financial statement fraud. Overall, from an Islamic perspective, financial statement fraud is seen as having a negative relationship with Islamic norms, making it inconsistent with Islamic teachings.
Pengaruh Thin Capitalization, Financial Pressure dan Capital Intensity terhadap Tax Avoidance Adam, Muhammad Syahrul Kahfi; Halimah, Imar
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i1.1640

Abstract

Tax avoidance remains a significant concern for governments as it reduces potential state revenue and undermines fair taxation principles. This study aims to empirically and systematically examine the effect of thin capitalization, financial pressure, and capital intensity on tax avoidance. The research focuses on companies listed on the Indonesia Stock Exchange (IDX) in the basic materials sector from 2019 to 2023. Out of 110 companies, a purposive sampling method was used to select 26 companies that met specific criteria, resulting in 130 firm-year observations over a five-year period. The panel data regression model was employed and analyzed using EViews 13 software. The findings indicate that, both partially and simultaneously, the independent variables thin capitalization, financial pressure, and capital intensity significantly influence tax avoidance. These results highlight how corporate financial strategies and structures can impact tax planning behavior. The study provides important implications for tax authorities in improving monitoring and regulatory efforts to mitigate aggressive tax avoidance practices among corporations.
Pengaruh Likuiditas, Perencanaan Pajak dan Penghindaran Pajak terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Perkebunan Bursa Efek Indonesia Yanti, Emi Novi; Salmah, Ninin Non Ayu; Rosadian, Aprizal
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i1.1654

Abstract

This study investigates the influence of liquidity, tax planning, and tax avoidance on firm value in plantation sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2021-2023. The research addresses the gap in prior studies, which largely focused on manufacturing and banking sectors, while limited evidence exists for the plantation industry that is highly affected by external factors such as commodity prices and production cycles. A quantitative method with a purposive sampling approach was applied, using secondary data obtained from the IDX official website. Regression analysis was conducted after classical assumption tests to ensure model validity. The findings reveal that liquidity has no significant effect on firm value, indicating that short-term solvency is less prioritized by investors in this sector. In contrast, tax planning and tax avoidance positively and significantly affect firm value, reflecting investor appreciation of effective tax management that enhances profitability and shareholder wealth. Furthermore, the simultaneous test confirms that liquidity, tax planning, and tax avoidance collectively contribute significantly to firm value. This study provides both theoretical implications for agency theory and practical insights for managers and investors to optimize tax strategies while maintaining firm value growth.
Pengaruh Shadow Economy terhadap Tax Ratio di Indonesia Liyanto, Jonathan; Purnomolastu, N.
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i1.1656

Abstract

Indonesia continues to face challenges from the shadow economy, which includes unrecorded activities such as informal employment, cash-based transactions, and tax evasion. This phenomenon directly contributes to the persistently low tax ratio, which stood at only 10.4% of GDP in 2022 well below the OECD average of 33.5% and the Asia-Pacific average of 19%. This study aims to examine the impact of the shadow economy on Indonesia’s tax ratio and evaluate the effectiveness of government measures such as tax amnesty, the digitalization of tax administration, and incentives for micro, small, and medium enterprises (MSMEs). Using a descriptive qualitative approach, the research combines secondary data from BPS, DJP, OECD, and IMF with primary data obtained through interviews with tax officials in Surabaya. The findings show that the shadow economy, estimated at 8.3-10% of GDP (equivalent to IDR 1,958 trillion), significantly narrows the tax base and undermines fiscal capacity. Although policies like the 2016 tax amnesty increased the taxpayer base and short-term revenues, their impact on the tax ratio remained limited. The study concludes that reducing the shadow economy requires integrated strategies that combine regulatory reform, administrative modernization, taxpayer education, and greater transparency in tax allocation.
Implementasi Manajemen Talenta dan Pengaruhnya terhadap Retensi Karyawan di Perusahaan Teknologi Fauzi, Galang Semesta; Suryadi, Edi
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i1.1659

Abstract

This study addresses the critical challenge of employee retention in technology companies, where rapid innovation and intense competition create high turnover risks. The research aims to analyze how talent management practices contribute to strengthening retention strategies and to propose a comprehensive conceptual framework for digital-era organizations. Using a qualitative documentary approach, the study examines secondary data from 2020-2024, including corporate reports, academic publications, and industry surveys. The findings reveal that effective talent management requires an integrated perspective that combines leadership development, continuous performance evaluation, personalized training programs, and the adoption of advanced technologies such as predictive analytics and artificial intelligence. Key factors influencing retention include competitive and holistic compensation packages, transparent career progression, inclusive workplace culture, flexible working arrangements, and comprehensive well-being initiatives. This research contributes to human resource management literature by highlighting the multidimensional relationship between talent management and employee retention, while offering practical recommendations for designing adaptive and sustainable retention strategies in the technology sector.
Faktor - Faktor yang Mempengaruhi Produktivitas pada Perusahaan (Studi Kasus PT Rembiga Indah) Rahmadona, Monika A.
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i1.1669

Abstract

Low productivity remains a persistent challenge for PT Rembiga Indah, as project managers’ performance between 2022 and 2024 consistently fell short of the company’s targets despite the growing number of projects. This study aims to analyze the key determinants of productivity and provide strategic recommendations for improvement. Using a qualitative case study approach, data were collected through in-depth interviews, direct observations, and documentation, then analyzed using thematic analysis with triangulation to ensure validity. Guided by Sedarmayanti’s twelve productivity factors, the findings reveal that productivity is strongly influenced by employees’ mental attitudes, education, skills, income, social security, and opportunities for achievement. Supportive factors such as workplace environment and facilities also contribute, though less significantly. In addition, two emerging factors open communication and leadership were identified as crucial in shaping motivation, coordination, and organizational culture. These results extend Sedarmayanti’s framework by integrating contextual dimensions relevant to the construction sector. Practically, the study highlights the need for continuous training, fair reward systems, supportive leadership, and adaptive strategies to sustain productivity in the post-pandemic era.
Evaluating Environmental Variables in Determining Health Spending: A Case Study on Temperature, Rainfall and Environmental Quality Index in the Context of CHE (Catastrophic Health Expenditure) 10% Nugraha, Fahmi Septiana; Relaksana, Riki; Fadhlurrahman, Akmal; Jaelani, Rahmah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i1.1675

Abstract

Catastrophic health expenditure (CHE) remains a pressing challenge in developing countries, including Indonesia, where households face significant financial risks from healthcare costs. Environmental factors such as temperature, rainfall, and environmental quality may exacerbate this burden, yet their impacts have not been fully explored in the Indonesian context. This study examines how these environmental variables influence CHE at the 10% threshold across 34 provinces during 2018-2019. Using spatial panel data regression, the analysis reveals that temperature has a non-linear effect on CHE: moderate increases raise health expenditures, but extreme levels tend to reduce them. Rainfall shows a diminishing effect, with initial increases linked to higher CHE, while excessive rainfall lessens the impact. In contrast, improvements in the Environmental Quality Index (EQI) significantly reduce CHE, highlighting the role of better air, water, and land conditions in alleviating household financial pressure. Spillover effects across provinces are minimal, suggesting limited indirect influence. The findings underscore the importance of integrating environmental policies with health financing strategies to mitigate the economic burden of healthcare.
Pengaruh Net Interest Margin, Non-Performing Loan, Suku Bunga, dan Nilai Tukar terhadap Harga Saham Perbankan (Periode 2020-2024) Richie, Richie; Muliawati, Muliawati
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i1.1677

Abstract

The rapid increase in Indonesian capital market investors, reaching 14.8 million by the end of 2024, reflects rising financial literacy and public interest in investment. However, global crises and domestic policy shifts, such as the COVID-19 pandemic, geopolitical conflicts, and credit write-off policies, have created volatility in the banking sector and pressured stock prices. This study aims to examine the effect of net interest margin (NIM), non-performing loans (NPL), interest rates, and exchange rates on the stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Using a hypothetico-deductive and causal research design, the study employs secondary data from financial reports and Bank Indonesia, with purposive sampling of 24 banks. Multiple linear regression was applied with classical assumption tests. The results show that NIM has a significant positive effect, while NPL has a significant negative effect on stock prices. Conversely, interest rates and exchange rates do not exert significant influence. Simultaneously, all four variables significantly affect stock prices, though the contribution is relatively modest (8.3%). These findings suggest that investors should prioritize NIM and NPL when evaluating investment decisions. Academically, the study contributes to the debate on the role of profitability and credit risk as key drivers of stock performance in emerging markets.
Faktor-Faktor Penggerak Nilai Perusahaan pada Perusahaan Sektor Consumer Non Cyclicals di BEI : Struktur Modal, Tax Avoidance dan Kebijakan Deviden Saragih, Muhammad Rizal; Rusdi, Rusdi; Muslim, Muslim
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i1.1680

Abstract

The value of a company is a crucial indicator reflecting investor confidence and the overall health of a business. In the consumer non-cyclical sector, factors such as capital structure, tax avoidance strategies, and dividend policy play significant roles in shaping company value. This study aims to empirically investigate the influence of capital structure, tax avoidance, and dividend policy on the company value of firms listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Utilizing a quantitative research approach and purposive sampling, the population comprised 125 companies, of which 20 met the criteria after outlier testing, resulting in 80 data points. Multiple linear regression analysis was performed with a 5% significance level using Eviews 9 software. The results reveal that capital structure, tax avoidance, and dividend policy simultaneously and significantly impact company value. These findings suggest that companies strategically manage their debt levels, tax obligations, and dividend distributions to optimize firm valuation. For investors and corporate managers, understanding these relationships is vital for making informed financial decisions and enhancing shareholder wealth. Furthermore, regulatory bodies may consider these insights to refine policies ensuring market stability and transparency.
Faktor-Faktor Penggerak Kinerja Karyawan di PT. Home Credit Indonesia Jakarta Selatan: Disiplin Kerja Dan Motivasi Kerja Arini, Dewi Ulfah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i1.1681

Abstract

Employee performance is one of the most crucial factors in achieving organizational success, and it is often influenced by internal factors such as the physical work environment and work motivation. This study aims to determine whether the physical work environment and work motivation have a positive and significant effect, either partially or simultaneously, on employee performance at PT Home Credit Indonesia, South Jakarta. The research adopts a quantitative approach with a causal associative method. The population consists of 90 employees, and the sampling technique used is saturated sampling. Data was collected using a Likert-scale questionnaire and analyzed through multiple linear regression using SPSS version 22. The findings of this study indicate that both the physical work environment and work motivation have a positive and significant impact on employee performance. This suggests that when employees feel comfortable and supported by their physical surroundings, and are driven by strong internal or external motivation, their productivity and work quality improve. It highlights that performance is influenced not only by skills but also by environmental and psychological factors. The implication for companies is to invest in improving workplace conditions and implementing motivation-enhancing strategies to optimize employee output and overall organizational effectiveness in a sustainable and measurable way.

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