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Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Published by Universitas Lamappapoleonro
ISSN : 26214547     EISSN : 27237478     DOI : https://doi.org/10.57093/metansi
Core Subject : Economy,
Economics, Econometrics & Finance
Lembaga Jurnal Ilmiah METANSI Universitas Lamappapoleonro adalah Lembaga Penerbitan Penelitian Ilmiah yang disiplin Ilmu Ekonomi. Lembaga METANSI juga merupakan Wadah yang dapat mempermudah dosen untuk mempublikasikan Penelitiannya. METANSI Menerbitkan artikel setiap bulan april dan oktober
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 228 Documents
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Analisis Praktik Transfer Pricing Dalam Strategi Pengelolaan Pajak Perusahaan Multinasional : Systematic Literature Review Faza, Fazara Aspasari; Diandra, Diandra Azzahra Isabella; Lusi, Lusi Lestari; Naura, Naura Athira; Rintan, Rintan Gitaria; Sri, Sri Maryati
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 9 No 1 (2026): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v9i1.521

Abstract

In the economic sector, large-scale tax management will inevitably be subject to strict oversight by global tax authorities. Each company’s tax operations should be managed efficiently and strategically, given that tax obligations are closely tied to corporate affiliations. For multinational companies, various tax management strategies are employed, one of which is transfer pricing. However, transfer pricing faces regulatory challenges across global tax systems. Therefore, this study will comprehensively examine everything from strategic motivations, operational mechanisms, to the effectiveness of international regulations regarding transfer pricing practices. To achieve this objective, a Systematic Literature Review (SLR) following the PRISMA protocol will be conducted by analyzing two different databases: Scopus (Q1–Q3 rankings) and Google Scholar (SINTA 3–6 accreditation). Through this analysis, 17 selected articles were identified from the years 2019 to 2025, demonstrating that the sources used are highly credible and relevant. The findings of this study confirm that transfer pricing, which was initially driven by motivation, has evolved with the support of various agency factors such as tunneling incentives, as well as managerial drivers that help achieve tax efficiency. Additionally, the thin capitalization scheme, which initially utilized manipulation techniques involving physical goods transactions, was identified. Complementing these findings, strategic substitution led to tighter global regulations, compelling multinational corporations to plan for more robust domestic tax management. This study offers new perspectives and preparedness strategies within the tax sector, particularly regarding the implementation of transfer pricing.
Analisis Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Keuangan Umkm Di Era Digital Di Kota Samarinda Jessika Putriana Iswarno; Dewi Dianata Sapura; L. M. Hasriadi
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 9 No 1 (2026): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v9i1.524

Abstract

This study aims to analyze the influence of financial literacy and the implementation of Accounting Information Systems (AIS) on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in the digital era, specifically in Samarinda City. The research employs a qualitative approach with a descriptive design through a literature review method. The data used are secondary data obtained from various scientific sources such as books, journals, and relevant official reports. The data analysis was conducted through stages of data reduction, data presentation, and conclusion drawing.The results indicate that financial literacy plays a crucial role in enhancing the ability of MSME actors to manage business finances, including budgeting, cash flow management, and investment decision-making. Furthermore, the implementation of digital-based Accounting Information Systems improves the quality of financial information produced, particularly in terms of accuracy, timeliness, and relevance. The combination of financial literacy and AIS implementation has been proven to significantly contribute to improving MSMEs’ financial performance, both partially and simultaneously.
Pengaruh Perilaku Organisasi Terhadap Loyalitas Konsumen Melalui Pemasaran Digital Pada Toko Online Ibrahim, Ibrahim; Mansur, Mansur; Asmini, Asmini; Alam, A. Rahma Nur; Maulida, Aprilya; Wahyuni, Cita; Atiah, Nurul
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 9 No 1 (2026): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v9i1.527

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perilaku organisasi terhadap loyalitas konsumen melalui pemasaran digital sebagai variabel mediasi pada bisnis toko online. Perilaku organisasi yang baik diyakini mampu menciptakan kinerja pemasaran digital yang efektif, sehingga berdampak pada peningkatan loyalitas konsumen. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur, yaitu dengan mengkaji dan menganalisis berbagai sumber ilmiah yang relevan, seperti jurnal, buku, dan artikel ilmiah yang berkaitan dengan perilaku organisasi, pemasaran digital, dan loyalitas konsumen. Pendekatan ini digunakan untuk memperoleh pemahaman yang komprehensif mengenai hubungan antar variabel yang diteliti. Hasil kajian menunjukkan bahwa perilaku organisasi memiliki peran penting dalam mendukung efektivitas pemasaran digital. Perilaku organisasi yang baik akan meningkatkan kinerja karyawan, yang kemudian berpengaruh terhadap kualitas interaksi digital dengan konsumen. Pemasaran digital yang efektif mampu meningkatkan kepuasan konsumen, yang pada akhirnya berdampak pada loyalitas konsumen. Penelitian ini diharapkan dapat memberikan kontribusi konseptual dalam pengembangan ilmu manajemen, khususnya pada bidang perilaku organisasi dan pemasaran digital, serta menjadi referensi bagi pelaku usaha dalam meningkatkan loyalitas konsumen melalui pengelolaan organisasi yang baik dan strategi pemasaran digital yang tepat
Analisis Bauran Pemasaran 7P Terhadap Keputusan Berkunjung Konsumen Pada Cafe Singgah Sawah Soppeng Rahmah, Puji; Minarti, Asnia; Surianti, Surianti; Safitri, Erlina; Khairunnisa, Andi; Cahyati, Putri; Suherman, Enang
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 9 No 1 (2026): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v9i1.528

Abstract

Persaingan usaha kafe yang semakin berkembang menuntut pelaku usaha untuk mampu menerapkan strategi pemasaran yang tepat agar dapat menarik minat konsumen untuk berkunjung. Salah satu pendekatan yang banyak digunakan dalam pemasaran jasa adalah bauran pemasaran 7P yang meliputi product, price, place, promotion, people, process, dan physical evidence. Setiap unsur dalam bauran pemasaran tersebut memiliki peran dalam mempengaruhi persepsi dan keputusan konsumen dalam memilih suatu tempat usaha. Penelitian ini bertujuan untuk menganalisis pengaruh bauran pemasaran 7P terhadap keputusan berkunjung konsumen pada Cafe Singgah Sawah. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner kepada konsumen yang pernah berkunjung ke kafe tersebut. Hasil penelitian menunjukkan bahwa bauran pemasaran memiliki pengaruh terhadap keputusan berkunjung konsumen. Temuan penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi pengelola usaha kafe dalam merumuskan strategi pemasaran yang lebih efektif guna meningkatkan jumlah kunjungan konsumen
Pengaruh Kompensasi Dan Benefit Terhadap Kepuasan Kerja Karyawan PT Pegadaian UPC Sei Sikambing Nur Hafiz, Khairun; Sitepu, M.Bayu Permana; Riskiah, Putri; Arifin, Daud
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 9 No 1 (2026): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v9i1.530

Abstract

This study is motivated by the importance of employee job satisfaction in improving organizational effectiveness, particularly at PT Pegadaian UPC Sei Sikambing. Employee job satisfaction is influenced by several factors, including compensation and benefits provided by the company. This study aims to analyze the effect of compensation and benefits on employee job satisfaction. The research method used is a quantitative approach with an associative research design. The population in this study consists of all employees of PT Pegadaian UPC Sei Sikambing, using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression, t-test, F-test, and coefficient of determination. The results show that compensation has a positive and significant effect on employee job satisfaction with a significance value of 0.002. Benefits also have a positive and significant effect on job satisfaction with a significance value of 0.006. Simultaneously, compensation and benefits have a significant effect on employee job satisfaction with a significance value of 0.000. The coefficient of determination value of 0.638 indicates that 63.8% of the variation in job satisfaction is explained by these two variables. Based on the findings, it can be concluded that compensation and benefits are important factors in improving employee job satisfaction. Therefore, the company is recommended to continuously improve a fair compensation system and strengthen employee benefit programs in order to create optimal job satisfaction.
Analisis Proses Quality Control di Area Packing Menggunakan Metode Dmaic di PT. XYZ Panjaitan, Wynda Gerika Br; Suntoro, Suntoro; Puspitaningrum , Ita
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 9 No 1 (2026): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v9i1.507

Abstract

The packing process is a critical stage in logistics operations, especially for Third Party Logistics (3PL) companies serving the automotive sector. Delivery accuracy determines customer satisfaction and compliance with the Service Level Agreement (SLA). At PT. XYZ, various types of defects are still found in the packing area, such as label defects, mixed goods, and document discrepancies. This study aims to analyze the quality control process in the packing area using the DMAIC (Define, Measure, Analyze, Improve, Control) method. The research approach uses a quantitative descriptive method with data collection through observation, interviews, and documentation during the period of June-December 2025, covering 48,800 shipping units with 902 defective units. Data analysis was performed using Pareto Charts, Fishbone Diagrams (4M+1E), P-Charts, and Defect Per Million Opportunity (DPMO) calculations. The results show that label defects (222 cases) and mixed goods (158 cases) are the most dominant. P-Chart analysis reveals that the process is not statistically stable due to special cause variations in July and August exceeding the Upper Control Limit (UCL). Overall, the process achieved DPMO = 4,586 (sigma level 4.1) and DPU = 1.83%. Although better than the Indonesian logistics industry standard (3σ), this process is not yet adequate for global automotive customer standards. Proposed improvements include implementing a double-check system, One-Order-One-Station principle, visual marking, and document verification before packing.
Pengaruh Employee Engagement Dan Stres Kerja Terhadap Turnover Intention Karyawan Generasi Z Pada Perusahaan Manufaktur di Kota Depok Juwita, Beliyana
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 9 No 1 (2026): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v9i1.534

Abstract

Manufacturing companies are among those with a high turnover rate, particularly among Generation Z employees in several areas, such as Depok City. This study aims to analyze the influence of Employee Engagement and Job Stress on Turnover Intention among Generation Z employees working in manufacturing companies in Depok City. The study used quantitative methods, collecting data through questionnaires, and selected 30 respondents using a purposive sampling technique. The data were analyzed using SPSS and multiple linear regression analysis. The results showed that industry effects had a negative and significant effect on turnover, while job stress had a positive and significant effect on turnover. The Adjusted R² test of 0.404 indicated that both independent variables contributed to turnover intention, but the remaining influence was attributed to factors outside the study. These findings suggest that manufacturing companies, particularly those seeking to retain Gen Z employees in Depok City, need to consider factors contributing to turnover intention, including employee engagement and job stress.
Analisis Etika Bisnis Dalam Pengelolaan Sistem Informasi Penjualan Berbasis Digital Pada Toko Sinar Muslim Furniture Tenripada, A. Nazalia Ramadhani We; Aksa, Andi Nurul
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 9 No 1 (2026): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v9i1.537

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan etika bisnis dalam pengelolaan sistem informasi penjualan berbasis digital pada Sinar Muslim Furniture. Perkembangan teknologi digital mendorong pelaku usaha untuk mengadopsi sistem informasi dalam aktivitas penjualan, namun hal tersebut juga menimbulkan tantangan terkait etika bisnis, seperti perlindungan data pelanggan, transparansi informasi, dan kejujuran dalam transaksi. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan etika bisnis dalam sistem informasi penjualan telah dilakukan, namun belum optimal. Beberapa aspek seperti transparansi harga dan pencatatan transaksi sudah berjalan dengan baik, sementara perlindungan data pelanggan dan kebijakan etika digital masih perlu ditingkatkan. Selain itu, kendala utama yang dihadapi meliputi kurangnya pemahaman karyawan tentang etika bisnis digital dan keterbatasan sistem keamanan informasi. Penerapan etika bisnis yang baik terbukti mampu meningkatkan kepercayaan dan loyalitas pelanggan. Oleh karena itu, diperlukan upaya peningkatan kebijakan etika bisnis dan penguatan sistem keamanan informasi untuk mendukung keberlanjutan usaha

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