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JURNAL ECONOMINA
Published by Sekolah Tinggi Ilmu Ekonomi 45 Mataram
ISSN : 29631181     EISSN : 29631181     DOI : https://doi.org/10.55681/economina
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL ECONOMINA (JE) is a peer-reviewed journal which publishes original research papers. ECONOMINA has been published since 2022. It is currently published every month a year with e-ISSN: 2963-1181. The Digital Object Identifier (DOI) is assigned to each published article and the journal is indexed by Crossref, GARUDA, Neliti.Com, Dimensions and Google Scholar. Areas of research include, but are not limited to Global Business, Transition Issues, Economic Growth and Development, Economics of Organizations and Industries, Finance and Investment, Strategic Management, Human Resources, Marketing, Innovations, Public Administration and Accountancy.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 373 Documents
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The Effect of Capital Intensity and Leverage on Tax Planning with Transfer Pricing as an Intervening Variable Vania Putri Sanda Salsabila; Usman Sastradipraja; Wiwi Hartika
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2371

Abstract

Tax revenue is a major source of state revenue, but tax planning practices by companies remain a challenge in optimizing tax revenue in Indonesia. Companies tend to utilize various strategies, such as capital intensity, leverage, and transfer pricing, to legally reduce their tax burden. This study aims to analyze the effect of capital intensity and leverage on tax planning, with transfer pricing as an intervening variable, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study employed quantitative methods with a descriptive and associative approach. The sampling technique used purposive sampling with secondary data in the form of the companies' annual financial reports. Data analysis was performed using multiple linear regression analysis, classical assumption tests, t-tests, F-tests, coefficients of determination, and path analysis using SPSS version 27. The results showed that capital intensity and leverage had a significant negative effect on tax planning. Capital intensity and leverage also had a significant positive effect on transfer pricing. Furthermore, transfer pricing was able to mediate the effect of capital intensity and leverage on tax planning. Simultaneously, capital intensity and leverage significantly influence transfer pricing, while capital intensity, leverage, and transfer pricing jointly significantly influence tax planning. This research shows that corporate asset structure and funding policies can influence tax planning practices both directly and through transfer pricing mechanisms.
The Influence of Organizational Commitment, Professional Skepticism, and Internal Audit on Fraud Prevention in Inventory Management (A Case Study at PT Muda Cahaya Utama in Tangerang City) Rusli; Dea Annisa
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2412

Abstract

This study aims to examine and obtain empirical evidence on the influence of Organizational Commitment, Professional Skepticism, and Internal Audit on all employees of PT Muda Cahaya Utama. The research method used is quantitative with primary data collected through questionnaires distributed via Google Forms and measured using a 5‑point Likert scale. The sampling technique is convenience sampling, and the data are analyzed using multiple linear regression with SPSS version 29. The study uses a sample of 194 respondents. The results show that organizational commitment has a significant positive effect on inventory fraud detection, professional skepticism has a significant positive effect on inventory fraud detection, and internal audit has a significant positive effect on inventory fraud detection.
Descriptive Analysis of User Satisfaction with SIANIS Application Services in Higher Education Environments Iis Sumandari; Tamrin Tamrin; Katriza Katriza
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2448

Abstract

his study aims to comprehensively evaluate the level of user satisfaction with the Non-Inventory Expendable Asset Information System (SIANIS) implemented at the Faculty of Teacher Training and Education, Sriwijaya University by reviewing the quality of electronic services provided through the system. This study is motivated by the increasing importance of implementing a digital-based asset management system in supporting administrative efficiency, transparency, and accuracy of data management in higher education environments. The study uses a descriptive quantitative approach involving 50 respondents consisting of students and laboratory administrative staff who actively use the SIANIS application in academic and administrative activities. Data collection was carried out through the distribution of structured questionnaires using a five-point Likert scale, while data analysis was carried out using descriptive statistical techniques based on the e-Servqual framework which includes seven dimensions, namely efficiency, system availability, fulfillment, privacy, responsiveness, compensation, and contact. The results of the study indicate that the overall level of user satisfaction with the SIANIS application is in the "satisfied" category with an average value of 3.60, which indicates that the system has been able to meet user expectations in supporting the process of managing non- inventory expendable assets. Specifically, the efficiency, system availability, fulfillment, and compensation dimensions received positive ratings, indicating that the application is capable of providing easily accessible, functional, and fairly reliable services to users. However, several other dimensions, particularly privacy, responsiveness, and contact, received relatively lower scores and were in the "quite satisfied" category, indicating limitations in user data protection, speed of technical service response, and effectiveness of communication between system administrators and users. This study concludes that although the SIANIS application has made a positive contribution to improving the quality of digital-based administrative and asset management services within the faculty environment, system optimization still needs to be carried out to increase user trust, strengthen service responsiveness, and develop more interactive communication features. The results of this study are expected to serve as evaluation material and considerations for policymakers and system developers in designing digital service innovations that are more oriented to user needs in the higher education administration environment
The Effect of Profitability, Leverage, and Inventory Intensity on Tax Management in the Consumer Non-Cyclicals Sector Listed on the IDX for the 2021-2024 Period Anita Febriyanti; Kezia Josephine
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2487

Abstract

This study aims to analyze the effect of profitability, leverage, and inventory intensity on tax management in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. Tax management is proxied by the Effective Tax Rate (ETR), profitability is measured using Return on Assets (ROA), leverage is measured by the Debt to Equity Ratio (DER), and inventory intensity is measured by the ratio of total inventory to total assets. This study employs a quantitative approach using secondary data from annual financial statements from the official IDX website. Samples were selected using purposive sampling, resulting in 67 companies with a total of 268 observations. Data analysis was conducted using panel data regression with the Random Effect Model (REM) through EViews 14. The results indicate that profitability (ROA) has a negative and significant effect on tax management, meaning higher profitability leads to a lower ETR, indicating more active tax management. In contrast, leverage (DER) and inventory intensity do not have a significant effect on tax management.
The Influence of Profitability, Leverage, and Fixed Asset Intensity on Tax Planning Febra Vrestila Ardani; Kezia Josephine
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2488

Abstract

This study aims to analyze the effect of profitability, leverage, and fixed asset intensity on tax planning in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Tax planning is an effort undertaken by companies to legally minimize tax expenses in order to increase corporate profits. Factors such as profitability, leverage, and fixed asset intensity are presumed to influence corporate tax planning practices. The sampling method used in this study was purposive sampling, resulting in 83 companies with a total of 187 observation data. This research employed a quantitative research approach using secondary data obtained from companies’ financial statements. The data analysis technique applied was panel data regression analysis using EViews 13 software. The study was conducted to examine the effect of each independent variable on the dependent variable, namely tax planning. The results of this study indicate that profitability and leverage do not have a significant effect on tax planning. Meanwhile, fixed asset intensity has a positive effect on tax planning.
The Relevance of Muhammad Nejatullah Siddiqi's Thoughts on Islamic Business Ethics as a Critique of Modern Capitalism Endang Supriyati; Ali Murtadho; Fita Nurotul Faizah
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2503

Abstract

This study aims to examine muhammad nejatullah siddiqi’s thoughts on islamic business ethics and their relevance as a critique of modern capitalist practices. The methodological approach used is qualitative with library research, which focuses on conceptual analysis of siddiqi’s works, particularly some aspects of islamic economy. Research data were obtained from primary and secondary literature relevant to the study of islamic business ethics and the capitalist economic system. The results of the study indicate that, in siddiqi’s view, islamic business ethics places moral values ​​as the main foundation within the framework of economic rationality. Principles such as moral orientation, social responsibility, justice in the distribution of wealth, and risk-sharing mechanisms serve as an ethical framework that regulates economic relations in a fair and balanced manner. These principles also serve as a normative critique of modern capitalist practices that tend to emphasize profit maximization, the application of interest systems, and the separation between economic activity and social responsibility. This study shows that business ethics within siddiqi’s framework functions not only as an individual moral guideline, but also as a normative framework that can be used to assess and improve contemporary economic practices, in order to achieve a more just and sustainable economic system.
Implementation of Business Ethics in Snack Buying and Selling Practices at TB MART from a Sharia Economic Perspective M.Khoirul Mustofa
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2506

Abstract

This study aims to analyze in depth the implementation and exploration of Islamic business ethics in the practice of buying and selling in a modern retail organization at TB MART Darussalam, Indonesia, in order to mitigate the discrepancy between the theological norms of Islamic economics and the reality of contemporary market behavior. Using a qualitative approach with a case study type, data were collected through in-depth interviews, participant observation, documentation, and audio analysis of 6 informants including store managers, cashiers, sales assistants, and regular customers. The results of the study indicate that TB MART Darussalam has successfully internalized Islamic norms into its organizational social structure so that business ethics manifests as automatic behavior (habitualization). This actualization is evidenced through three main operational aspects: first, the implementation of quality transparency (tabyin) in the form of providing "Honest Discount Racks" for minor defective products or products nearing their expiration date to reduce information asymmetry (gharar); second, the guarantee of halal thayyiban products through strict screening of official halal certification (MUI/BPJPH) from suppliers; and third, structured quality control management through weekly stocktaking to remove damaged products from display shelves. The strong synergy between internal management monitoring based on the values ​​of amanah (trustworthiness) and siddiq (trustworthiness), and consumer self-monitoring has proven successful in eliminating doubts (syubhat), creating a sense of security, fostering trust, and building long-term customer loyalty amidst competition.
The Role of Management Accounting Information Systems in Strategic Decision Making at PT Gehael Food Indonesia, Bondowoso Regency Putri Yolanda Maharani; Siti Masrohatin
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2508

Abstract

he fast-paced and complex dynamics of the business world require business actors to be responsive to shifts in technological, economic, social, and market competitive landscapes. The existence and success of today's corporations no longer rely exclusively on production lines and marketing activities. Management is now required to possess the skills to formulate tactical policies oriented towards long-term sustainability. From this perspective, the existence of a Management Accounting Information System plays a crucial role as an instrument providing supporting data that facilitates structured and empirical policy formulation. This study was designed with the aim of identifying and in-depth describing the contribution of the Management Accounting Information System in facilitating the strategic decision-making process at PT Gehael Food Indonesia, Bondowoso Regency. The approach applied in this study is descriptive qualitative. The data collection process in the field was carried out through a combination of interview techniques, direct observation, and document recording. Next, data processing activities are carried out through the stages of data compilation, data condensation or reduction, data presentation, and the formulation of final conclusions. The findings in this research indicate that the Management Accounting Information System at PT Gehael Food Indonesia, Bondowoso Regency plays a very vital and meaningful function in overseeing every phase of the organization's strategic policy determination. This system serves as a primary data provider that meets the criteria of relevance, accuracy, and timeliness. This information is utilized by management, from the obstacle mapping stage, through the formulation of policy options, to calculating the post-implementation impact of decisions. Based on four essential characteristics: broad scope, timeliness, aggregation, and integration, the system has proven to be highly effective in strengthening management effectiveness when establishing the company's strategic policy direction.
Social Media as a Source of Product Information among Generation Z: An Analysis of Usage Patterns, Platform Preferences, and Trust Factors Muhammad Faishal Hidayat; Tika Kartika; Rifqi Abdul Barri; Muhamad Alvin Trisaputra; Masagus Rasyid Hafis
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2509

Abstract

Social media has evolved into a primary source of product information for Generation, but studies comprehensively examining the relationship between social media platform usage patterns and trust factors remain limited. This study aims to analyze the relationship between the most frequently used platforms, product reference platforms, and daily usage duration with Generation Z’s trust in product information, as well as its association with perceptions of content attractiveness and information quality. The research uses a descriptive quantitative approach with purposive sampling of 100 Generation Z respondents in Bogor City. Data were collected through a social media usage pattern questionnaire and Likert scale statements (1–5) measuring information quality, content attractiveness, and trust. The data were then analyzed using cross-tabulation with Chi-Square and Cramer's V tests. The results indicate that TikTok and Instagram dominate both daily usage and product reference platforms. Among the five cross-tabulations conducted, only the relationship between the most frequently used platform and content attractiveness was found to be significant (χ² = 21.409; p = 0.018; Cramer's V = 0.327), with TikTok and Instagram recording 74.5% and 74.4% of respondents, respectively, in the high-attractiveness category. The relationship between platform usage and trust as well as information quality was not found to be significant, suggesting that Generation Z’s trust is influenced more by intrinsic content factors than by platform choice. These findings provide strategic implications for businesses in designing effective digital marketing content targeting the Generation Z segment.
The Effect Of Motivation, Work Discipline, And Work Environment On The Performance Of Employees At Pt Telkom City Hall In Makassar City Thoriq Baharsyah; Fariz Fariz
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2517

Abstract

This study aims to determine the effect of work motivation, work discipline, and work environment on employee performance at PT Telkom Balaikota in Makassar City. This study uses a quantitative approach with a causal associative research type. The study population was 117 employees, with a sample of 91 respondents determined using the Slovin formula and simple random sampling techniques. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression, t-test, and F-test. The results showed that work motivation had a positive and significant effect on employee performance with a t-value of 4.045 and a significance of 0.000. Work discipline had a positive and significant effect with a t-value of 5.190 and a significance of 0.000. The work environment also had a positive and significant effect with a t-value of 2.745 and a significance of 0.007. Simultaneously, work motivation, work discipline, and work environment had a positive and significant effect on employee performance with an F-value of 80.307 and a significance of 0.000. Thus, increasing work motivation, work discipline, and work environment can encourage increased employee performance.

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