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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 153 Documents
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Determinan Tax Avoidance: Kualitas Audit Sebagai Variabel Moderasi Menggunakan Regression Analysis Yulia Agustina; Swarmilah Hariani
JURNAL ECONOMINA Vol. 3 No. 9 (2024): JURNAL ECONOMINA, September 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i9.1424

Abstract

Tax avoidance is a transaction scheme aimed at minimizing the tax burden by taking advantage of the weaknesses in a country's tax provisions, so that tax experts state that it is legal because it does not violate tax regulations. This study aims to determine and examine the effect of institutional ownership, managerial ownership, and leverage on tax avoidance with audit quality as a moderating variable. The data source in this study is the financial statement data of retail companies listed on the Indonesia Stock Exchange for the period 2018-2022. The total population was obtained as many as 32 companies, then the sample of this study was obtained by purposive sampling technique which resulted in a sample of 27 companies for further research. The analysis technique used is multiple linear regression analysis managed through SPSS 25. The results of this study indicate that institutional ownership affects tax avoidance, while managerial ownership, and leverage have no effect on tax avoidance. In addition, this study shows that audit quality is able to moderate institutional ownership, managerial ownership, and leverage on tax avoidance.
Integrasi Financial Technology Syariah Dalam Mendukung Pertumbuhan UMKM Centre Wonopringgo Teguh Irawan; Fajar Maulana Rifky Fauzan; Faiz Mazda Niamy
JURNAL ECONOMINA Vol. 3 No. 9 (2024): JURNAL ECONOMINA, September 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i9.1425

Abstract

Islamic fintech in Indonesia has grown rapidly, offering services such as peer-to-peer lending and crowdfunding aimed at meeting the needs of MSMEs. However, in Wonopringgo there remains a gap in terms of limited understanding and supporting infrastructure. This study seeks to explore the potential integration of Islamic fintech in supporting MSME growth in Wonopringgo, while also identifying the challenges and solutions required. The research applies a qualitative exploratory approach, using primary data from interviews with fintech practitioners and secondary data from journals and related literature. Data analysis was carried out using the interactive model and SWOT approach. Findings show that MSMEs often face difficulties accessing conventional financing due to collateral requirements and lengthy processes. Islamic fintech emerges as an alternative through sharia principles, unsecured capital, micro-financing, and flexible payment systems. With strong partnerships between fintechs, local institutions, and government, integration could enhance the performance of MSMEs in Wonopringgo.
Dampak Transformasi Teknologi pada Sistem Perpajakan dan Stabilitas Pendapatan Pajak di Semarang Niamy, Faiz Mazda
JURNAL ECONOMINA Vol. 3 No. 9 (2024): JURNAL ECONOMINA, September 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i9.1426

Abstract

This study aims to determine the impact of technological transformation on the tax system and tax revenue stability in Semarang, with a focus on case studies in the Semarang area. With the phenomenon of technological advances that are increasingly advanced today, of course it has an impact on the tax system, therefore this research wants to examine what impact is caused by this phenomenon. The research method used is to use a mixed methods approach. This research design is descriptive, which allows researchers to describe the phenomena that occur in the tax system and explore the factors that affect tax stability. The research population consists of taxpayers registered in Semarang and tax officers working in local taxation agencies. The results showed that technological transformation in the taxation system is very helpful and easy and makes taxation itself which was originally before the transformation of technology is very complicated to be simpler, with this convenience also has an impact on the stability of tax revenue in Semarang because the access provided becomes easier and more flexible.
Dampak Transformasi Teknologi pada Sistem Perpajakan dan Stabilitas Pendapatan Pajak di Semarang Faiz Mazda Niamy; Imahda Khoiri Furqon
JURNAL ECONOMINA Vol. 3 No. 10 (2024): JURNAL ECONOMINA, Oktober 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i10.1430

Abstract

Penelitian ini bertujuan untuk mengetahui apa dampak dari transformasi teknologi pada sistem perpajakan dan stabilitas pendapatan pajak di Semarang, dengan fokus studi kasus di daerah semarang. Dengan adanya ssfenomena kemajuan teknologi yang semakin maju pada zaman sekarang tentu saja hal itu berdampak pada sistem perpajakan, oleh kaerena itu penelitin ini ingin mengkaji apa saja dampak yang di sebabkan oleh fenomena tersebut. Metode penelitian yang digunakan adalah dengan menggunakan pendekatan campuran (mixed methods). Desain penelitian ini bersifat deskriptif, yang memungkinkan peneliti untuk menggambarkan fenomena yang terjadi dalam sistem perpajakan dan mengeksplorasi faktor-faktor yang mempengaruhi stabilitas pajak. Populasi penelitian terdiri dari wajib pajak yang terdaftar di Semarang dan petugas pajak yang bekerja di instansi perpajakan daerah. Hasil penelitian menunjukkan bahwa transformasi teknologi pada sistem perpajakan sangat membantu dan memudahkan serta membuat perpajakan itu sendiri yang semula sebelum adanya transformasi teknologi tersebut sangat ribet menjadi lebih simpel, dengan kemudahan tersebut juga berdampak pada stabilitas pendapatan pajak di semarang karena akses yang diberikan menjadi lebih mudah dan fleksibel.
Literature Review: Pengaruh Good Corporate Governance, Whistleblowing System, Dan Audit Internal Terhadap Pencegahan Kecurangan Ana Nur Azizah
JURNAL ECONOMINA Vol. 3 No. 10 (2024): JURNAL ECONOMINA, Oktober 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i10.1431

Abstract

Basically, minimizing fraud can be done by preventing fraud itself, but reducing fraud alone is not enough. Therefore, it is necessary to detect fraud. This article reviews research on factors that influence fraud prevention, namely Good Corporate Governance, Whistleblowing Systems, and Internal Audit. The purpose of this literature review is to develop hypotheses about the influence between variables for use in further research. The preparation of this literature review article uses the library research method, where the data used comes from other academic online media. The results of this literature research are that Good Corporate Governance, Whistleblowing Systems, and Internal Audit have an influence on fraud prevention. This means that the better the Good Corporate Governance, Whistleblowing System and Internal Audit you have, the better the implementation in preventing fraud.
Studi Literatur: Pengaruh Tingkat Pendidikan, Pengalaman Kerja Serta Skeptisme Profesional Auditor Terhadap Kualitas Audit Indah Ananda Rayza Putri; Aristanti Widyaningsih; Nelly Nur Apandi
JURNAL ECONOMINA Vol. 3 No. 10 (2024): JURNAL ECONOMINA, Oktober 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i10.1442

Abstract

The purpose of this study was to determine whether or not there was an influence of each independent variable, namely the level of education, work experience, and professional skepticism of auditors on audit quality. The method used was a literature review method using library research techniques to collect data. Articles that passed the selection were then used for analysis of the main topics to be discussed. The results of the analysis showed that there were pros and cons to the influence of the level of education or work experience on audit quality. Meanwhile, the influence of professional skepticism has a positive impact on audit quality. This is because the audit process needs to be accompanied by the auditor's skeptical nature in order to find unusual findings. Further research is recommended to examine other indicators that can affect audit quality.
Pengaruh Kemudahan Layanan Bank Digital dan Literasi Keuangan Terhadap Perilaku Konsumtif Generasi Z Di Kabupaten Kudus Rudianto Saputro; Isna Laila Fitriyani; Kharis Fadlullah Hana
JURNAL ECONOMINA Vol. 3 No. 10 (2024): JURNAL ECONOMINA, Oktober 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i10.1448

Abstract

Fenomena maraknya penggunaan layanan bank digital untuk memenuhi kebutuhan sehari-hari telah memberikan dampak yang positif salah satunya kemudahan dalam bertransaksi. Menurut riset Lokadata.id, pada tahun 2024 sebesar 73% penggunaan layanan bank digital di dominasi oleh generasi Z dan milenial. Namun, maraknya penggunaan layanan bank digital oleh generasi muda ini menimbulkan kekhawatiran terhadap pola konsumsi mereka yang semakin impulsif jika tidak dibekali dengan tingkat literasi keuangan yang cukup. Penelitian ini bertujuan untuk menganalisis pengaruh kemudahan layanan bank digital dan literasi keuangan terhadap perilaku konsumtif Generasi Z di Kabupaten Kudus. Metode penelitian yang digunakan adalah  pendekatan kuantitatif asosiatif. Data diperoleh melalui penyebaran kuesioner dengan metode purposive sampling 50 responden yaitu Generasi Z (usia 15-27 tahun) di Kabupaten Kudus yang telah menggunakan layanan bank digital. Teknik analisis data yang digunakan adalah dengan regresi linier berganda untuk mengetahui pengaruh dari variabel independen terhadap variabel dependen. Hasil analisis diharapkan akan memberi informasi terkait kemudahan layanan bank digital dan literasi keuangan terhadap perilaku konsumtif. Temuan dari penelitian ini akan mengindikasikan faktor-faktor seperti kemudahan akses layanan bank digital dan tingkat pemahaman keuangan terhadap pola konsumsi Generasi Z. Oleh karena itu, peningkatan literasi keuangan menjadi aspek penting untuk membentuk perilaku konsumsi yang lebih bijak di era digital.
Systematic Literature Review: Analisis Dampak Digitalisasi dalam Industri Jasa terhadap Efisiensi dan Layanan Pelanggan Meivira Dinda Maulidiya Rizqi
JURNAL ECONOMINA Vol. 3 No. 10 (2024): JURNAL ECONOMINA, Oktober 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i10.1449

Abstract

Digitalization has become a strategic factor in the transformation of the service industry, increasing operational efficiency and also the quality of customer service. This study aims to conduct an in-depth analysis of the impact of implementing digital technology on two main factors of performance in the service sector, namely business process efficiency and customer satisfaction. The methodology used is the Systematic Literature Review (SLR), by evaluating ten relevant scientific articles published in the last five years. The findings of the analysis indicate that digitalization has a positive impact on accelerating the service process, reducing manual work, and enabling direct data-based decision making. On the other hand, digital technologies such as artificial intelligence, big data analysis, and online service platforms have been shown to increase response speed and personalization in services, which in turn strengthens customer loyalty. However, the success of digital change is greatly influenced by organizational readiness, especially regarding infrastructure, digital literacy capabilities, and business model adjustments. Thus, digitalization in the service industry is not just a technological innovation, but also a managerial change that requires a strategic and comprehensive approach.
Faktor-Faktor Yang Mempengaruhi Peran Audit Internal Dalam Pencegahan Fraud: Independensi Dan Objektivitas Auditor, Sistem Pengendalian Internal Yang Kuat Dan Sumber Daya Yang Memadai Dan Kompeten Fiki Nofembri; Cris Kuntadi
JURNAL ECONOMINA Vol. 3 No. 11 (2024): JURNAL ECONOMINA, November 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i11.1453

Abstract

This study aims to examine the factors that influence the role of internal audit in fraud prevention within organizations. The role of internal audit is crucial in detecting and preventing fraud, so its effectiveness needs to be supported by several key factors. This article reviews the factors that affect the role of internal audit in fraud prevention, including Auditor Independence and Objectivity, Strong Internal Control Systems, and Adequate and Competent Resources, which are all aspects of human resource management studies. The purpose of writing this article is to develop hypotheses regarding the relationships between these variables for use in future research. The findings from this literature review are: 1) Auditor Independence and Objectivity have an effect on the role of internal audit in fraud prevention;2) Strong Internal Control Systems affect the role of internal audit in fraud prevention; and 3) Adequate and Competent Resources influence the role of internal audit in fraud prevention.
Pengaruh Pajak Terhadap Pembangunan Kesehatan Masyarakat: Menganalisis Bagaimana Pajak Digunakan Untuk Pembangunan Sektor Kesehatan Di Sukabumi Siska Sri Mutia; Fadhilah, Utami; Ari Riswanto
JURNAL ECONOMINA Vol. 3 No. 11 (2024): JURNAL ECONOMINA, November 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i11.1456

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana penerimaan pajak digunakan dalam pembangunan sektor kesehatan di Kota dan Kabupaten Sukabumi. Pajak merupakan sumber utama pendapatan negara yang sebagian dialokasikan untuk membiayai berbagai sektor publik, termasuk kesehatan. Studi ini menggunakan pendekatan deskriptif kualitatif dengan mengumpulkan data dari laporan APBD, dokumen perencanaan pembangunan daerah, serta wawancara dengan pejabat dinas kesehatan dan badan pengelola keuangan daerah. Hasil penelitian menunjukkan bahwa alokasi anggaran dari dana pajak untuk sektor kesehatan di Sukabumi mengalami peningkatan dalam beberapa tahun terakhir, yang digunakan untuk pembangunan fasilitas kesehatan, pengadaan alat medis, serta peningkatan layanan kesehatan masyarakat. Namun, masih ditemukan tantangan dalam hal efisiensi penggunaan anggaran dan pemerataan pembangunan antara wilayah kota dan kabupaten. Temuan ini menggarisbawahi pentingnya transparansi dan akuntabilitas dalam pengelolaan dana pajak agar manfaatnya dapat dirasakan secara optimal oleh masyarakat, khususnya di bidang kesehatan.

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