cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Neneng Suryati
Contact Email
jurhumanis@gmail.com
Phone
+6282180430563
Journal Mail Official
jurhumanis@gmail.com
Editorial Address
https://ojs.pseb.or.id/index.php/jmh/about/editorialTeam
Location
Unknown,
Unknown
INDONESIA
AKADEMIK: Jurnal Mahasiswa Humanis
Published by Perhimpunan Sarjana Ekonomi dan Bisnis
ISSN : -     EISSN : 27748863     DOI : 10.37481/jmh
Core Subject : Religion, Humanities, Education, Social,
Religion Humanities Education Social Sciences
AKADEMIK: Jurnal Mahasiswa Humanis merupakan jurnal elektronik bagi mahasiswa agama, pendidikan, hukum politik, komunikasi, dan psikologi di dalam mempublikasi karya tulis ilmiah (sebagai tugas akhir), baik berupa skripsi, tesis maupun disertasi.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 490 Documents
 45   46   47   48   49 
Determinan Impor Kopi Italia di Pasar Dunia: Peran Konsumsi Domestik dan Populasi Penduduk dalam Model Persamaan Simultan Sucayono Sucayono; Rahmah Farahdita Soeyatno
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2344

Abstract

Italy ranks as the world's third-largest importer of coffee, following the United States and Germany, accounting for approximately 7.9 percent of global coffee imports on average. Identifying the factors that influence Italy's coffee import demand is therefore strategically relevant for coffee-exporting nations, including Indonesia, particularly in developing market-entry and market-expansion strategies. The present research forms part of a broader econometric simultaneous-equation framework for the global arabica coffee market, which incorporates 18 structural equations and 6 identity equations. The model is estimated through the Two-Stage Least Squares (2SLS) approach using annual time-series observations from 1981 to 2018. Rather than discussing the full system, this article focuses on a single structural equation identified as the most statistically robust among the eighteen structural equations: the Italy coffee import equation, which produced the highest coefficient of determination (R² = 99.07%; Adjusted R² = 98.76%) with a highly significant F-test (F = 318.74; p < 0.0001) and no indication of serial correlation (Durbin-Watson = 1.94). The estimation results show that Italy's coffee import volume is significantly and positively influenced by domestic coffee consumption and population size, while price-related variables (the world arabica-robusta price ratio, changes in world robusta price), Italy's GDP, the exchange rate, and coffee stock ratio are not statistically significant. These findings indicate that Italy's coffee import behavior is driven primarily by domestic demand fundamentals rather than short-term price signals, suggesting that exporting countries should prioritize reliability of supply and long-term partnership over price-based competition when targeting the Italian market.
Prediktor Niat Kunjungan Ulang Pasien Rawat Jalan: Menilai Peran Proses Bisnis di Tengah Keterbatasan Servicescape Sunarto Sunarto; Sandra Dewi; Johanes Johanes
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2347

Abstract

This study was prompted by a decline in the outpatient satisfaction index at a private hospital in Tangerang from 82% (2022) to 77% (2024), a trend suspected to be linked to poor servicescape quality and inefficiencies in the waiting area's business processes. The study aims to analyze the impact of the servicescape and waiting area business processes on revisit intention both directly and through patient experience within the framework of the Stimulus–Organism–Response (S–O–R) theory. A quantitative approach with a cross-sectional causal design was employed at the outpatient department of a private hospital in Tangerang. The study population consisted of outpatients who had visited at least once in the past 12 months; a sample of 190 respondents was recruited based on specific inclusion and exclusion criteria. Data analysis utilized descriptive statistics, the Three Box Method, and Structural Equation Modeling-Partial Least Squares (PLS-SEM) via SmartPLS 4. The results indicate that servicescape and patient experience fall into the high category, whereas waiting area business processes and revisit intention fall into the moderate category. Waiting area business processes proved to be the strongest determinant in shaping patient experience, followed by the servicescape. Patient experience acts as a mediator that reinforces the influence of these two variables on revisit intention. All proposed hypotheses were accepted, and the research model successfully explained more than half of the variance in patient experience and revisit intention. The hospital needs to maintain the quality of the physical environment, prioritize the simplification of service workflows, improve the smoothness of transitions between stages, and enhance information transparency and service integration to foster sustainable patient loyalty.
Manajemen Laba: Pendekatan Analisa Profitabilitas, Struktur Modal, Ukuran Perusahaan, dan Beban Pajak Tangguhan Indra Iman Sumantri; Zaldy Suhatman; Rifkhan Rifkhan
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2348

Abstract

This study aims to examine the effects of profitability, capital structure, firm size, and deferred tax expense on earnings management in PT Sido Muncul Tbk (SIDO), a healthcare industry company listed on the Indonesia Stock Exchange, over the 2018–2025 period. Earnings management refers to managerial intervention in financial reporting that may reduce earnings quality and mislead stakeholders. This study employs a quantitative approach using time-series regression analysis. Secondary data were obtained from the company’s audited annual financial statements. Earnings management is measured using discretionary accruals based on the Modified Jones Model, while the independent variables consist of profitability, measured by Return on Assets (ROA); capital structure, measured by Debt-to-Equity Ratio (DER); firm size (SIZE); and deferred tax expense (DTE). The results indicate that profitability, capital structure, firm size, and deferred tax expense have no significant partial or simultaneous effects on earnings management, as all hypotheses are rejected (p > 0.05). The regression model produces an R² of 80.5%, with an F-statistic of 3.09 and a significance level of 0.178. These findings suggest that SIDO’s high profitability, conservative capital structure, stable firm size, and consistent deferred tax expense are associated with relatively low earnings management practices and strong accounting conservatism.
Peran Kebijakan Dividen dalam Memoderasi Keterkaitan Struktur Kepemilikan, Struktur Modal, dan Perencanaan Pajak terhadap Nilai Perusahaan Sekar A. S. Mayzella Ananda; Anggun Putri Romadhina
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2350

Abstract

This study aims to examine the effect of ownership structure, capital structure, and tax planning on firm value, as well as to investigate the role of dividend policy as a moderating variable in primary consumer goods companies listed on the Indonesia Stock Exchange during the 2021–2025 period. Firm value is an important indicator that reflects investors' perceptions of a company's performance and future prospects; therefore, it should be supported by optimal financial policies. This study employed a quantitative research approach using secondary data obtained from the annual reports and financial statements of the selected companies. The sample was determined using a purposive sampling technique based on predetermined criteria, resulting in companies that met the research requirements. Data were analyzed using panel data regression with the Random Effects Model (REM) as the most appropriate estimation model based on the model selection tests, while the moderating effect was examined using Moderated Regression Analysis (MRA). The findings indicate that ownership structure has no significant effect on firm value. Capital structure has a positive and significant effect on firm value, whereas tax planning has no significant effect on firm value. Simultaneously, ownership structure, capital structure, and tax planning significantly affect firm value. Furthermore, the moderating analysis reveals that dividend policy is unable to moderate the relationship between ownership structure, capital structure, and tax planning and firm value. These findings suggest that financing decisions reflected in capital structure are considered by investors to be more influential in enhancing firm value than ownership structure and tax planning. This study is expected to contribute to the development of the financial accounting literature and provide useful insights for corporate management, investors, and other stakeholders in formulating policies aimed at enhancing firm value.
Pengaruh Pajak Daerah, Dana Alokasi Umum, dan Sisa Lebih Perhitunga Anggaran terhadap Belanja Modal Alfian Saputra; Tati Rosyati
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2351

Abstract

The purpose of this study is to examine the effect of Regional Taxes, General Allocation Funds, and Budget Surplus on Capital Expenditures. This study is a quantitative study using secondary data. This study aims to analyze the effect of Regional Taxes, General Allocation Funds, and Budget Surplus on Capital Expenditures in local governments in Banten Province for the 2020 2024 period. This study uses a quantitative approach with secondary data obtained from the Budget Realization Report of local governments in Banten Province for the 2020–2024 period. The sampling technique used was purposive sampling, with a sample of 7 districts/cities that met the research criteria. The data analysis method used was panel data regression analysis with the help of the Eviews 12 program. Based on the results of the F test, it can be seen that the variables of Regional Taxes, General Allocation Funds, and Budget Surplus jointly influence Capital Expenditures. Based on the T test, the Regional Tax variable influences Capital Expenditures, the General Allocation Fund variable does not influence Capital Expenditures, and the Budget Surplus does not influence Capital Expenditures.
The Influence of Product Quality and Influencer Marketing on Purchase Intention for Karung Jantan Brand through Customer Engagement as A Moderating Variable Kadek Sintya Pratiwi; Ida Ayu Iswari Pidada
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2359

Abstract

The accelerating digital transformation of the fashion industry has considerably intensified competitive dynamics among local brands, rendering product quality, influencer marketing, and consumer engagement increasingly instrumental in shaping purchase intention. This study examines the effects of product quality and influencer marketing on consumers’ purchase intention toward the Karung Jantan brand, while positioning customer engagement as a moderating construct. A quantitative research approach was adopted, involving Generation Z consumers in Bali selected through purposive sampling. Primary data were elicited through a five-point Likert-scale questionnaire and subsequently examined using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4.1. The analytical framework incorporated measurement-model evaluation, structural-model assessment, and bootstrapping procedures for hypothesis verification. The findings indicate that product quality and influencer marketing both exert positive and statistically significant effects on purchase intention. Customer engagement further demonstrates a significant moderating role by amplifying the relationship between product quality and purchase intention, as well as intensifying the influence of influencer marketing on purchase intention. The model also exhibits substantial explanatory and predictive capability. These findings accentuate the importance of an integrated marketing paradigm that synergises superior product quality, strategically calibrated influencer marketing, and sustained customer engagement to foster stronger consumer purchase intention and reinforce the competitive positioning of local fashion brands.
Pengaruh Tax Planning, Related Party Transactions, dan Aset Pajak Tangguhan terhadap Manajemen Laba Devi Septi Handayani; Setianingsih Setianingsih
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2365

Abstract

This study aims to determine the influence of tax planning, related-party transactions, and deferred tax assets on earnings management. The population consists of banking sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach with purposive sampling was employed; based on established criteria, 15 companies were selected for a five-year observation period, resulting in a total sample of 75 financial statement data points. Multiple linear regression analysis was conducted using EViews 12 software. The results demonstrate that tax planning, related-party transactions, and deferred tax assets simultaneously influence earnings management. Individually, tax planning has a positive and significant effect on earnings management, and related-party transactions have a negative and significant effect, whereas deferred tax assets do not have a significant effect on earnings management.
Pengaruh Capital Intensity, Penjualan Bersih, dan Struktur Modal terhadap Pajak Penghasilan Badan Terutang Cylla Alleysya Putri Diaswanady; Neneng Tita Amalya
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2368

Abstract

ABSTRACT This study aims to examine the effects of capital intensity, net sales, and capital structure on corporate income tax payable. This study employs a quantitative associative approach using secondary data sources. The population of this study consists of companies in the consumer cyclical sector listed on the Indonesia Stock Exchange for the period 2020-2024. The sample was selected using purposive sampling, resulting in 19 companies with a 5-year observation period, for a total of 95 data points. The data analysis technique used was panel data regression analysis using EViews 12 software. The results of this study indicate that, simultaneously capital intensity, net sales, and capital structure has an effect on corporate income tax payable. Partially net sales has an effect on corporate income tax payable, while capital intensity and capital structure has no effect on corporate income tax payable.
Pengaruh Manajemen Aset, Perputaran Kas, dan Struktur Modal terhadap Kinerja Keuangan Nurul Ilmi Mawardah; Yenni Cahyani
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2369

Abstract

This study aims to examine the effect of Asset Management, Cash Turnover, and Capital Structure on Corporate Financial Performance in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Financial performance is measured using Return on Assets (ROA), asset management is proxied by Total Asset Turnover (TATO), cash turnover is measured using Cash Turnover (CT), and capital structure is proxied by Debt to Equity Ratio (DER). This research employed a quantitative approach using secondary data obtained from the annual reports and financial statements of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using a purposive sampling technique, resulting in 43 companies with a total of 215 observations. Data were analyzed using panel data regression with the assistance of EViews 13 software. Based on the model selection tests, the Fixed Effect Model (FEM) was selected as the most appropriate regression model. The results indicate that, partially, Asset Management has a positive and significant effect on Corporate Financial Performance, Cash Turnover has a negative and significant effect on Corporate Financial Performance, and Capital Structure has a negative and significant effect on Corporate Financial Performance. Simultaneously, Asset Management, Cash Turnover, and Capital Structure have a significant effect on Corporate Financial Performance.
Adopsi Pengguna sebagai Mediator dalam Memperkuat Pengaruh Kualitas Informasi dan Kemudahan Akses terhadap Kebermanfaatan Keputusan Muadz Muadz; Munawar Munawar; Kemala Rita Wahidi
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2372

Abstract

The implementation of a Document Management System (Documentum) at Class C Hospital Bogor aims to improve policy information governance and the quality of decision-making. This study analyzes the influence of information quality and ease of access on decision usefulness, with user adoption serving as an intervening variable. This quantitative associative study involved 163 employees who use Documentum, selected via an online questionnaire. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with a bootstrapping procedures. The results indicate that information quality and ease of access do not have a significant direct effect on decision usefulness; however, both have a positive and significant effect on user adoption, and user adoption significantly affects decision usefulness. User adoption was found to fully mediate the influence of information quality and ease of access on decision usefulness. These findings confirm that the system's benefits for decision-making are realized through adoption and sustained usage. Management is advised to encourage system adoption through awareness-raising, training, improvements to technical system reliability, and integration into work procedures.

Page 48 of 49 | Total Record : 490

 45   46   47   48   49 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 2 (2026): AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 1 (2024): AKADEMIK: Jurnal Mahasiswa Humanis Vol. 3 No. 3 (2023): AKADEMIK: Jurnal Mahasiswa Humanis Vol. 3 No. 2 (2023): AKADEMIK: Jurnal Mahasiswa Humanis Vol. 3 No. 1 (2023): AKADEMIK: Jurnal Mahasiswa Humanis Vol. 2 No. 3 (2022): AKADEMIK: Jurnal Mahasiswa Humanis Vol. 2 No. 2 (2022): AKADEMIK: Jurnal Mahasiswa Humanis Vol. 2 No. 1 (2022): AKADEMIK: Jurnal Mahasiswa Humanis Vol. 1 No. 3 (2021): AKADEMIK: Jurnal Mahasiswa Humanis Vol. 1 No. 2 (2021): AKADEMIK: Jurnal Mahasiswa Humanis Vol. 1 No. 1 (2021): AKADEMIK: Jurnal Mahasiswa Humanis More Issue