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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 84 Documents
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Taxpayer Compliance and Fiscal Depreciation Treatment of Assets in Achieving Legal Certainty of Corporate Income Tax Maskan, Ali; Nugroho, Marno; Pranaditya, Ari
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 Krishtantie, Amy Hernyana; Nugroho, Marno; Pranaditya, Ari
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 Maskan, Ali; Nugroho, Marno
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; Ramdhani, M. Iqbal; Kibria, Faizzia Hidaya
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.

Page 9 of 9 | Total Record : 84

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