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INDONESIA
Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Published by SEKOLAH TINGGI ILMU EKONOMI MUHAMMADIYAH BANDUNG
ISSN : 25415255     EISSN : 26215306     DOI : https://doi.org/10.31955/mea.v6i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Manajemen, Ekonomi dan Akuntansi (MEA) Diterbitkan oleh Lembaga Penelitian & Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (STIE) Muhammadiyah Bandung dimaksudkan sebagai media informasi dan forum pengkajian bidang ilmu Akuntansi, Manajemen, Bisnis dan Ekonomi. Jurnal ini berisikan tentang perkembangan teoritik, artikel ilmiah, dan hasil penelitian, yang akan diterbitkan berkala 3 kali dalam 1 tahun.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2,566 Documents
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PENGEMBANGAN PAKET WISATA BERBASIS PEMBERDAYAAN MASYARAKAT DI SEKITAR LOKASI DESTINASI WISATA UNTUK PEMASARAN PARIWISATA BERKELANJUTAN Meidiyanto, Wahyudin; Sundjoto, Sundjoto; Rahayu, Sri
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5905

Abstract

Paket Wisata berbasis masyarakat memiliki peran strategis dalam mendukung pembangunan pariwisata yang berkelanjutan. Mengembangkan Paket Wisata dengan melibatkan masyarakat disekitar lokasi Destinasi Wisata berarti mengoptimalkan partisipasi dan keterlibatan aktif masyarakat lokal disekitar Destinasi Wisata sebagai pelaku utama dalam perencanaan, pengelolaan, dan pelaksanaan kegiatan wisata. Melalui pendekatan ini, manfaat ekonomi dari sektor pariwisata dapat langsung dirasakan oleh masyarakat setempat. Selain manfaat ekonomi, konsep ini sekaligus mendorong pelestarian (konservasi) budaya dan lingkungan. Penelitian dilakukan dengan Studi kualitatif eksploratif dengan teknik observasi dan wawancara mendalam dengan pengelola Wisata Jolotundo dan tokoh masyarakat adat Desa Bajulan. Hasil penelitian diharapkan dapat memberdayakan masyarakat dan komunitas lokal di sekitar destinasi wisata Jolotundo Glamping dan Edupark, sehingga tidak hanya meningkatkan kesejahteraan sosial-ekonomi warga desa bajulan, tetapi juga memastikan bahwa pengembangan pariwisata dilakukan secara inklusif dan berkelanjutan, selaras dengan prinsip keberlanjutan lingkungan. Konsep ini juga dapat membantu inovasi dan pemasaran produk wisata dari Wisata wisata Jolotundo Glamping dan Edupark dalam era kompetisi industri Pariwisata secara global.
THE INFLUENCE OF SELF ASSESSMENT SYSTEM, TAX AUDIT, TAX COLLECTION ON REVENUE (PPN) AT KPP PRATAMA BANYUWANGI Alfandi, Putri Choirunnisa; Wafiroh, Novi Lailiyul
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5908

Abstract

This study aims to examine how tax audits, tax collection, and self-assessment techniques impact Value Added Tax (VAT) revenue at the Banyuwangi Pratama Tax Office (KPP). The State Budget (APBN) is heavily influenced by VAT, which constitutes a significant portion of state revenue. However, optimizing VAT revenue still faces several challenges. These include suboptimal taxpayer compliance, inefficient audits, and suboptimal collection processes. In this context, the self-assessment system, which allows individuals to choose, pay, and record their own tax obligations, plays a strategic role but also requires oversight and legal enforcement support. This study employs a quantitative methodology using secondary data collected from the Banyuwangi Pratama Tax Office between 2021 and 2024. The sampling technique was carried out utilizing the method of purposive sampling, while Panel data regression was used for data analysis with the help of E-Views 12 software. The independent variables in this study include the number of VAT Periodic Tax Returns (as an indicator of the self-assessment system), the number of Tax Assessment Letters (tax audit indicator), and the amount of arrears that were successfully collected (tax collection indicator). The dependent variable is monthly VAT revenue that has been designed in the form of a time series data deflation index. This indicates that the implementation of a tax collection system based on taxpayer awareness must be balanced with strict supervision and consistent law enforcement so that tax revenue can be optimized. The practical implications of these results suggest that the Banyuwangi Pratama Tax Office and the Directorate General of Taxes need to improve the effectiveness of the implementation of self-assessment, audit, and collection in order to secure VAT revenue.
IMPORVING PROMOTIONAL MARKETING STRATEGIES FOR OUVAL RESEARCH USING ANALYTICAL HIERARCHY PROCESS (AHP) Widyatama, Bimo; Putro, Utomo Sarjono
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5910

Abstract

Following the Covid-19 outbreak, Indonesia's fashion industry, like that of much of the world, has experienced substantial changes. The Covid-19 pandemic's is changing customer behavior in ways that will last for a long time. Many company have been forced to change their sales methods and adopt digital platforms as a result of COVID-19's creation of new customer trends. Following these disruptions, e-commerce became a vital lifeline for Indonesia's apparel sector. Online shopping exploded as physical stores collapsed, and sites like Tokopedia, Bukalapak and Shopee became essential for the delivery of fashion items. E-commerce has changed not only how customers purchase clothing but also how companies interact with their customers.This research looks at how the well-known Indonesian streetwear company Ouval Research, which was established in 1997, has handled these shifts in the fashion sector. The study uses qualitative research to examine the opportunities and problems brought about by the post-pandemic environment, with particular attention to changes in customer behavior, the function of e-commerce in marketing and the effects of new promotional strategies. Using Analytical Hierarchy Process to finding the best promotional marketing strategies for Ouval Research is the aim of this research, particularly in light of the digital revolution and shifting customer demands. It also offers practical suggestions for the brand to improve its standing in the competitive post-pandemic fashion industry.
DESIGNING A GO-TO-MARKET STRATEGY IN ENTERING THE ELECTRIC VEHICLE REPAIR MARKET IN INDONESIA TO INCREASE NEW CUSTOMER ACQUISITION Pratama, Erry Akbar; Rustiadi, Sonny
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5912

Abstract

This study aims to develop a go-to-market strategy for PT. APMS in entering the electric vehicle body repair service market in Indonesia. This study uses a qualitative method with primary data collection through semi-structured interviews with key stakeholders such as company management, suppliers and customers, as well as secondary data such as academic literature and industry reports. External analysis is carried out using the PESTEL and Porter's five forces frameworks, then internal analysis is carried out using the Value chain and VRIO frameworks. The (STP) segmentation, targeting and positioning approach, value proposition canvas and 7Ps' marketing mix are used to design an effective go-to-market strategy. The results of the study indicate that the electric vehicle market in Indonesia is expected to continue to grow, thus becoming an opportunity for PT. APMS to develop, PT. APMS has competitive advantages such as a strong reputation and network of relationships. The proposed go-to-market strategy includes selecting the right market, understanding customer needs, developing appropriate products, selecting effective channels and an integrated multi-channel marketing system.
STRATEGIC DECISION MAKING FOR BUSINESS DEVELOPMENT AND PROFIT OPTIMIZATION USING THE ANALYTICAL HIERARCHY PROCESS: THE CASE OF KLINIK PRATAMA SINDANG SARI Fadillah, Reza Yudha; Wasesa, Meditya
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5917

Abstract

Health is important for the well-being of the community, and basic clinics are important places for people in Indonesia to get health treatment. Klinik Pratama Sindang Sari has been committed to providing great service since it opened in 1997. In 2024, it received "Paripurna" (excellent) accreditation. Even though the clinic knows this, it still has trouble being financially stable, mostly because it relies heavily on BPJS capitation, which makes up 80% of its income. Rising costs of doing business and not enough variety make it even harder for it to earn profit. This study looks into ways for Klinik Pratama Sindang Sari to build its business in a smart way that will help its finances. The study uses Value-Focused Thinking (VFT), the Analytic Hierarchy Process (AHP), Stakeholder Analysis, Focus Group Discussions, and the Kepner-Tregoe Problem Analysis to find and rank alternative service innovations. The Analytic Hierarchy Process (AHP) is very important for judging four proposed strategies: Vaccine Service Implementation; Dental Aesthetic Care; Corporate Health Screening Cooperation; and BPJS Capitation Optimization. It does this by looking at factors like cost, regulation, market demand, profit potential, and implementation challenges.
XGBOOST MODEL FOR DEFAULT PREDICTION IN CREDIT SCORING OF CONVENTIONAL BANK Suftandar, Hilmi; Wasesa, Meditya; Putro, Utomo Sarjono
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5920

Abstract

We develop an XGBoost-based classification model for predicting loan default in the context of credit scoring for a conventional commercial bank in Indonesia. The model aims to improve predictive performance in identifying high-risk borrowers using historical loan data. For this purpose, we use two years of consumer loan records, consisting of over forty thousand observations, including borrower demographic, credit score, and loan characteristics. To address the severe class imbalance within the dataset, we employ the Random OverSampling Examples (ROSE) technique on the training subset. The model is trained and evaluated using standard classification performance metrics, including precision, recall, F1 score, and area under both ROC and Precision-Recall curves. Our results show that the XGBoost model performs well in detecting non-defaults with high sensitivity and precision, particularly in the training set. However, performance on the test set indicates a significant drop in recall for the default class, suggesting model overfitting under imbalanced conditions. These findings highlight the potential and limitations of using ensemble learning methods such as XGBoost in real-world credit risk evaluation, especially when data imbalance remains a major concern.
OPTIMIZING EVENT MARKETING EFFECTIVENESS : A COMPARATIVE COMPETITOR ANALYSIS USING THE MARKETING MIX 7PS Anggini, Devia Mahartika; Aprianingsih, Atik
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5924

Abstract

Event marketing has become an important way to get the right people to your business and improve your brand's position in the fast-changing digital economy and business-to-business (B2B) markets. The Marketing Mix 7Ps framework, which includes Product, Price, Place, Promotion, People, Process, and Physical Evidence, is used in this study to look at the event marketing strategies of PT. Mitra Generasi Digital (MGDverse). After that, the strategies are compared to those of competitors referred to as Company A and Company B in this study. Note: The names of competitors used in this research are pseudonyms and do not represent the actual names of the companies involved. The study looks at the pros and cons of MGDverse's strategy using both qualitative data from internal documents and interviews, as well as secondary data from competitor websites and industry reports. The results show that MGDverse is very professional in terms of operations and has a wide variety of events, but its registration and promotion efforts are not as effective as its competitors', which makes it harder for people to find and attend events. The study also explores how to use platform-specific outreach and personalized messaging to get the most leads for the least amount of money (CPL), improve lead quality, and make campaigns more effective. The main suggestions are to improve digital registration integration, increase targeted promotions, tailor content for specific audiences, and strengthen one-on-one communication. These improvements could give MGDverse an even bigger edge over its competitors and help the digital marketing events market in Indonesia grow over time.
PENGARUH LIVE STREAMING DAN ONLINE CUSTOMER REVIEW TERHADAP PURCHASE INTENTION PENGGUNA GENERASI Z DI TIKTOKSHOP Syahrin, Alvi; Wufron, Wufron; Garliani, Gita
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5925

Abstract

Tujuan penelitian ini adalah untuk mengevaluasi tingkat pengaruh aktivitas penjualan yang melibatkan live streaming penjualan dan review pelanggan online terhadap minat beli pengguna Gen Z TikTokShop. Penelitian ini dilakukan dengan pendekatan kuantitatif melalui metode deskriptif dan dianalisis menggunakan regresi linier berganda.. Data dikumpulkan dari 400 responden melalui kuesioner online dengan menggunakan skala likert. Penelitian ini membuktikan bahwa live streaming selling serta online customer review memberikan dampak positif dan signifikan, baik secara parsial maupun secara simultan terhadap purchase intention. Nilai koefisien determinasi sebesar 44% menunjukkan kontribusi model terhadap variabel purchase intention. Temuan ini menegaskan pentingnya optimalisasi fitur interktif dan review pelanggan dalam strategi pemasaran digital, khususnya untuk menjangkau konsumen generasi z.
ANALISIS PENERAPAN LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN – ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA USAHA MIKRO KECIL MENENGGAH (UMKM) UD. AJIWON POLYBOGA INDONESIA Afkarini, Izzah; Febriana, Annisah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5926

Abstract

This research aims to examine how effectively the financial reporting adhering to SAK ETAP is utilized by MSME UD. Ajiwon Polyboga Indonesia. SAK ETAP represents an accounting framework tailored specifically for entities that lack significant public accountability and do not prepare general-purpose financial reports for external stakeholders. In the realm of MSMEs, utilizing SAK ETAP is anticipated to improve financial transparency and accountability, while also creating a stronger basis for decision-making by business proprietors and affiliated parties. The methodology adopted for this research is qualitative, using a case study approach, and includes data gathering techniques like interviews with management, direct observation of financial recording and reporting practices, as well as the documentation of prepared financial statements. The results of the study reveal that while UD. Ajiwon Polyboga Indonesia shows commitment to consistently producing financial reports, the application of SAK ETAP principles has not yet fully aligned with the prescribed standards. Several accounts, particularly the balance sheet and income statement preparation, remain simplistic and do not comply with widely accepted accounting norms. The primary challenges hindering the implementation of SAK ETAP involve the management's limited comprehension of accounting standards, alongside a shortage of qualified personnel specialized in accounting. This study concludes that even though there is an acknowledgment of the significance of financial reporting, the adoption of SAK ETAP within MSMEs such as UD. Ajiwon Polyboga Indonesia still encounters various structural and technical hurdles. Consequently, ongoing training facilitated by external entities like local governments, educational institutions, or accounting advisors is essential for MSMEs to enhance the quality of their financial reporting and bolster their business competitiveness.
PENGARUH KOMISARIS, DIREKSI, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN PERBANKAN DI BEI 2019-2023 Mentari Putri, Dhea Tsabitah; Anik, Sri
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5936

Abstract

Studi ini melihat bagaimana Direksi, Dewan Komisaris, Komite Audit, Komisaris Independen dan Kualitas Audit berdampak pada integritas laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 hingga 2023. Studi eksplanatori ini menggunakan pendekatan kuantitatif. Semua bank yang terdaftar di Bursa Efek Indonesia (BEI) dipilih sebagai sampel menggunakan metode purposive sampling. Hasil analisis regresi linear berganda menunjukkan bahwa kredibilitas laporan keuangan ditingkatkan oleh kualitas audit Direksi, Dewan Komisaris, dan Audit. Komisaris Independen dan Komite Audit, di sisi lain, tidak memiliki kekuatan yang signifikan. Hasil ini menunjukkan bahwa meningkatkan kemampuan pengawasan internal dan kualitas audit sangat penting untuk memastikan laporan keuangan tetap jelas dan dapat diandalkan. uangan.

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