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Unit Penelitian dan Pengabdian Fakultas (UP2MF) FAKULTAS EKONOMI DAN BISNIS Universitas Sains Al-Qur’an (UNSIQ) Jawa Tengah di Wonosobo Jl. K.H. Hasyim As’ari Km. 3, Kalibeber, Mojotengah, Wonosobo, Jawa Tengah, Indonesia
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Magna: Journal of Aconomics, Management, and Business
Published by Universitas Sains Al-Quran Jawa Tengah
ISSN : -     EISSN : 29618401     DOI : https://doi.org/10.32699/magna
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Economics, Management, and Business is a journal covering economics, management and business. Journal of Economics, Management, and Business was published for the first time in July 2022. Journal of Economics, Management, and Business is published twice a year, namely in January and July.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 87 Documents
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Taxpayer Compliance and Fiscal Depreciation Treatment of Assets in Achieving Legal Certainty of Corporate Income Tax Ali Maskan; Marno Nugroho; Ari Pranaditya
Journal of Economics, Management, and Business Vol. 5 No. 1 (2026): January 2026
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/1hgwtw45

Abstract

Purpose – This research aims to analyze how taxpayer behavioral factors (Compliance) and technical taxation factors (Treatment of Fiscal Asset Depreciation) simultaneously influence Legal Certainty in determining Corporate Income Tax (CIT) in Indonesia. Methodology – This study employs a normative legal research method with a statutory approach through the analysis of the Law on General Provisions and Tax Procedures (UU KUP), the Income Tax Law (UU PPh), and the Tax Harmonization Law (UU HPP) as primary legal foundations. Findings – The results indicate that Legal Certainty in Corporate Income Tax is achieved through the synergy of Taxpayer Compliance levels, which minimize dispute risks (Dewi et al., 2025), and the precision of Fiscal Asset Depreciation treatment through accurate fiscal reconciliation in accordance with Minister of Finance Regulation (PMK) No. 72 of 2023 (Aryani & Romanda, 2023). Implications – This research emphasizes the significance of harmonization between taxpayer awareness education and the clarity of technical regulations concerning asset depreciation. Originality – This paper integrates behavioral aspects and technical tax accounting into a single conceptual framework for tax legal certainty.
Irregularity Cargo Management at Garuda Indonesia Semarang Amy Hernyana Krishtantie; Marno Nugroho; Ari Pranaditya
Journal of Economics, Management, and Business Vol. 5 No. 1 (2026): January 2026
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/1pmkwn03

Abstract

Objective – This research aims to provide a practical contribution to air cargo operational management and serve as an academic reference for the development and study of air transportation management. Methods – This research utilizes literature review, document analysis, and comparison of handling reports with standard air transportation regulations. The findings are analyzed based on operational management concepts and aviation legal provisions. Results – The study of Garuda Indonesia Cargo Semarang indicates that the company has, in principle, fulfilled its legal responsibilities in accordance with applicable laws and regulations. This implementation is evident in the irregularity cargo handling mechanism, which includes a claims process and compensation for service users based on established internal procedures, and also refers to Law Number 1 of 2009 concerning Aviation, Minister of Transportation Regulation Number PM 77 of 2011 concerning Air Transport Responsibility for Domestic Shipments, and the 1999 Montreal Convention for International Shipments. Implications – The research results can serve as a basis for evaluating and improving air cargo operational management, particularly in preventing irregularity cargo. The research findings emphasize the importance of strengthening operational management, increasing reservation data accuracy, standardizing packaging, and improving coordination between airlines and cargo agents. Implementation of these recommendations is expected to reduce the risk of loss for both service users and airlines, increase legal certainty for service users, and strengthen trust in air cargo services. Originality - This research's originality lies in its analytical approach, which combines air cargo operational practices with national and international legal frameworks. This research not only assesses regulatory compliance but also links it to the operational management concept at Garuda Indonesia Cargo Semarang, focusing on cargo irregularity as the interface between operational risk and legal liability.
The Role of Self-Efficacy as a Mediating Variable between Discipline and Training on the Job Readiness of Participants in a Training Program in Japan Ali Maskan; Marno Nugroho
Journal of Economics, Management, and Business Vol. 5 No. 1 (2026): January 2026
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/0mf10483

Abstract

Purpose – This study aims to examine and analyze the impact of training and discipline on the work readiness of participants in the vocational training program to Japan, positioning self-efficacy as a mediating variable. Methodology – This research adopts a quantitative approach using a survey method involving 123 individuals currently undergoing vocational education for the Japan program. Data analysis was performed using multiple linear regression and mediation analysis assisted by SPSS software. Findings – The research findings indicate that training and discipline have a positive and significant effect on self-efficacy. Furthermore, self-efficacy and discipline were proven to have a significant effect on work readiness, while training does not have a significant direct effect. Self-efficacy was identified as a crucial mediating factor in connecting the influence of training and discipline to the work readiness of participants. Implications – These results emphasize the importance of strengthening psychological aspects, specifically self-efficacy, in designing international job training programs to enhance participants' adaptation readiness in the Japanese work environment. Originality – This study contributes to human resource management literature by integrating discipline and training variables within a single self-efficacy mediation model specifically for the context of overseas job training participants.
Why People Keep Coming Back to Religious Places: (a study on Wali Songo’s tomb in Java, Indonesia) Ari Pranaditya; M. Iqbal Ramdhani; Faizzia Hidaya Kibria
Journal of Economics, Management, and Business Vol. 5 No. 1 (2026): January 2026
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/bddk8k27

Abstract

The tourism sector is very important in the tourism business as it brings income to the government. As a subset of tourism, religious tourism has a lot of room to expand. The pilgrimage to Wali Songo is common in Indonesia, especially among certain Muslims. When a person makes a pilgrimage, the goal is to seek blessings (tabarruk) as well as mediate (tawassul) with the intermediary of blessings, scholars or guardians who are buried in the tomb to be visited, even though tabarruk and tawassul are indeed prohibited. The pilgrimage to the grave is not a form of command. However, it is an impermissibility exemplified by the Prophet Muhammad PBUH because not one evidence commands the pilgrimage to the grave to be carried out. However, the Wali Songo pilgrimage has a social, economic, and business significance in Indonesian religious tourism, making it a unique tourism destination for both visitors and locals. Revisit intention is the focus of this research. Apart from accounting for more than half of the total tourists in one tourist attraction for a specific purpose, it also has lower marketing costs than attracting first-time visitors.
Analisis Faktor Kepercayaan Dalam Memediasi Kualitas Layanan Elektronik Dan Keamanan Transaksi Terhadap Kepuasan Nasabah Pengguna Aplikasi Brimo Diyah Pangesti; M. Elfan Kaukab; Eni Candra Nurhayati
Journal of Economics, Management, and Business Vol. 5 No. 2 (2026): Juli 2026
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/zm826h84

Abstract

Tujuan – Penelitian ini bertujuan untuk mengetahui pengaruh kualitas layanan elektronik, dan keamanan transaksi terhadap kepuasan nasabah pengguna Aplikasi BRImo dengan kepercayaan sebagai variabel intervening pada pengguna BRImo Kecamatan Mojotengah. Metodologi – Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner yang disebarkan kepada 100 pengguna BRImo di Kecamatan Mojotengah. Metode analisis yang digunakan adalah Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS). Hasil – Penelitian ini menunjukkan bahwa kualitas layanan elektronik berpengaruh positif terhadap kepuasan nasabah dengan nilai koefisien 0,333, p-value 0,000, dan t- statistik 5,077 serta berpengaruh positif terhadap kepercayaan dengan nilai koefisien 0,419, p-value 0,000, dan t-statistik 4,971, Keamanan transaksi juga berpengaruh positif terhadap kepuasan nasabah dengan nilai koefisien 0,275, p-value 0,000, dan t- statistik 3,434 serta berpengaruh positif terhadap kepercayaan dengan nilai koefisien 0,299, p-value 0,001, dan t-statistik 3,023. Kepercayaan berpengaruh positif terhadap kepuasan nasabah dengan nilai koefisien 0,353, p-value 0,000, dan t-statistik 3,839. Pada pengujian mediasi, kepuasan nasabah terbukti mampu memediasi pengaruh kualitas layanan elektronik terhadap kepuasan melalui kepercayaan dengan nilai koefisien 0,148, p-value 0,002, dan t-statistik 2,917. Kepercayaan juga mampu memediasi pengaruh keamanan transaksi terhadap kepuasan nasabah dengan nilai koefisien 0,105, p-value 0,010, dan t-statistik 2,323. Keterbatasan – Keterbatasan dalam penelitian ini yaitu tidak tersedianya data mengenai persentase tingkat kepuasan nasabah BRImo secara spesifik, sehingga analisis yang dilakukan belum dapat menggambarkan kondisi kepuasan nasabah secara menyeluruh. Agenda Penelitian Mendatang – Penelitian mendatang disarankan untuk mempertimbangkan variabel lain seperti kualitas sistem, kualitas respon, atau kemudahan penggunaan yang dapat mempengaruhi kepercayaan secara lebih luas.
Pengaruh Kualitas Produk, Persepsi Harga, dan Promosi terhadap Keputusan Pembelian Produk Naturaworld: (Studi Kasus Konsumen Naturaworld Di Jawa Tengah) Niken Malayaningtyas Hatifiyah; Ari Pranaditya
Journal of Economics, Management, and Business Vol. 5 No. 2 (2026): Juli 2026
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/w7my0c10

Abstract

Tujuan - Tujuan dari penelitian ini adalah untuk mempelajari bagaimana persepsi harga, kualitas produk, dan promosi berdampak pada keputusan konsumen di Jawa Tengah untuk membeli produk Naturaworld. Metode - Penelitian ini menggunakan pendekatan kuantitatif yang dikombinasikan dengan jenis penelitian penjelasan. Metode purposive sampling digunakan untuk memilih sampel seratus responden. Data dikumpulkan melalui kuesioner skala Likert lima poin, dan regresi linier berganda digunakan dengan bantuan SPSS. Hasil - Kualitas produk berpengaruh positif namun tidak signifikan terhadap keputusan pembelian (sisihan 0,059), dan persepsi harga berpengaruh positif dan signifikan (sisihan 0,002). Promosi juga berpengaruh positif dan signifikan, dan menjadi variabel dominan (sisihan 0,000, b = 0,581). Secara bersamaan, ketiganya menyumbang 76,1% dari keputusan pembelian. Agar menumbuhkan kepercayaan pelanggan dan kesetiaan pelanggan, Naturaworld harus memperkuat strategi promosi berbasis komunitas dan media digital, menetapkan harga yang kompetitif sesuai nilai produk, dan mempertahankan kualitas produk. Implikasi - Penelitian ini berfokus pada merek lokal skincare Naturaworld di Jawa Tengah yang menggunakan sistem distribusi langsung tanpa influencer, sehingga memberikan pandangan unik tentang bagaimana promosi berbasis jaringan komunitas berdampak pada keputusan pembelian pelanggan.
Pengaruh Strategi Pemasaran, Biaya Pemasaran, Fluktuasi Harga, Dan Saluran Distribusi Terhadap Profitabilitas Perusahaan: (Studi Kasus Peron Mitra Baru Di Perusahaan Perkebunan Kelapa Sawit Di Riau) Febri Lia Safitri; M. Trihudiyatmanto; Ratna Wijayanti
Journal of Economics, Management, and Business Vol. 5 No. 2 (2026): Juli 2026
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/dmzenp50

Abstract

Purpose – This study aims to analyze the influence of marketing strategy, marketing costs, price fluctuations, and distribution channels on company profitability at Peron Mitra Baru in a palm oil plantation company in Riau. Methodology – This study employed a quantitative method with a descriptive approach. The population consisted of 215 oil palm farmers, with a sample of 70 respondents determined using the Isaac and Michael formula and selected through Simple Random Sampling. Data were collected using questionnaires and analyzed using multiple linear regression. Findings – The results showed that marketing strategy, marketing costs, price fluctuations, and distribution channels simultaneously had a significant effect on company profitability (F = 158.391; Sig. = 0.000). Partially, marketing costs and distribution channels had a positive and significant effect on company profitability, while marketing strategy and price fluctuations had no significant effect. The Adjusted R Square value of 0.901 indicates that the independent variables explained 90.1% of the variation in company profitability, while the remaining 9.9% was influenced by other factors outside the study. Limitations – This study was conducted in only one palm oil plantation company in Riau with a limited number of respondents, which may restrict the generalizability of the findings. Future Research Agenda – Future studies are recommended to include additional variables affecting company profitability, such as product quality, sales volume, customer satisfaction, and market conditions, as well as expand the research scope to obtain more comprehensive results.

Page 9 of 9 | Total Record : 87

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