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Contact Name
Mohammad Abdilla
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jurnal.jembs@gmail.com
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+6281377008616
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dio@unidha.ac.id
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INDONESIA
Jurnal Ekonomika Manajemen Dan Bisnis
Published by CV ITTC Indonesia
ISSN : -     EISSN : 29629322     DOI : https://doi.org/10.47233/jemb
Core Subject : Economy, Education,
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) (E-ISSN : 2962-9322) diterbitkan oleh CV.ITTC INDONESIA. JEMB menyediakan forum bagi Mahasiswa dan Dosen untuk mengeksplorasi masalah dan merefleksikan penelitian kuantitatif. JEMB adalah jurnal daring yang didedikasikan untuk publikasi penelitian berkualitas tinggi yang berfokus pada implementasi penelitian yang berfokus di bidang Maanajemen dan Bisnis Misi dari JEMB adalah menjadi jurnal interdisipliner peer-review terkemuka untuk memajukan teori dan praktik yang terkait dengan segala bentuk penelitian khususnya di Manajemen dan Bisnis.
Articles 298 Documents
Pengaruh Kebijakan Pemutihan Pajak Kendaraan Bermotor, Kualitas Pelayanan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Di Provinsi Lampung Putri, Andini Rizqita; Marselina, Marselina
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.2922

Abstract

This study aims to analyze the effect of the Motor Vehicle Tax Amnesty Policy, Service Quality, and Tax Sanctions on Taxpayer Compliance in Lampung Province in 2023. Taxes function as a source of income used to implement various public services and infrastructure. Taxpayer compliance is a tax payment to encourage development and public welfare. The low level of motor vehicle taxpayer compliance in Lampung Province is indicated by the high number of vehicles that are in arrears in taxes each year. If taxpayers are compliant in paying their taxes, state revenue will increase. However, taxpayer compliance is one of the problems that can trigger obstacles to tax collection. This study uses a quantitative method with a descriptive approach, using primary data obtained through distributing questionnaires. Using multiple linear regression analysis methods to test the relationship between tax amnesty policies, service quality, tax sanctions, and taxpayer compliance. the results of the study show that tax amnesty policies and tax sanctions have a significant effect on taxpayer compliance, while service quality has no effect on taxpayer compliance. Simultaneously, these three variables have a significant effect on taxpayer compliance. These findings indicate the importance of incentive policies and sanction enforcement as an effort to increase regional revenue through tax compliance.
Pengaruh Brand Image Terhadap Brand Loyalty Iphone Pada Mahasiswa Rahayu, Ana Latifa Sri; Sembiring, Lala Septiyani; Purna, Rozi Sastra
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3007

Abstract

Generation Z students are a digital generation. They have been accustomed to using smartphones from an early age until their academic life at university. The iPhone, as a smartphone brand with superior features, is one of the smartphone choices widely used by students to support academic activities on campus. The image of the iPhone is a fairly important aspect to consider in their purchasing decision-making process. In line with this, many students who have used the iPhone are reluctant to switch to using another brand, so it is interesting to investigate the influence of the iPhone's brand image on student loyalty as users. This study aims to determine the effect of brand image on brand loyalty in student iPhone smartphone users. The research method used is a quantitative research method. This study was conducted on 388 students in the city of Padang using voluntary sampling in selecting participants. Brand image was measured using an adaptation of the scale developed by Cho et al. (2015), while brand loyalty was measured using the scale from Harris and Goode (2004). In this study, a simple linear regression method was used for statistical analysis. The results of the study showed a significant influence of brand image on iPhone brand loyalty (p<.05), with a large influence of 27.5%.
Pengaruh Persepsi Harga dan Citra Merek Terhadap Keputusan Pembelian Melalui Minat Beli Sebagai Variabel Intervening Pada Dealer Suzuki Motorcycle di Palangka Raya Rivandy, Riza; Sihombing, Salbeta; Wulandari, Kheizia; Simbolon, Petra; Imanuel Simanjuntak, Andrey Anggiat; Perangin Angin, Frederick Nicholas; Kristanto, Raymundus Alfredo
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3078

Abstract

The automotive industry in Indonesia is experiencing rapid growth, especially in the motorcycle segment which is the main choice of the community. However, the high market potential is accompanied by challenges such as brand competition, changes in consumer preferences, and government regulations. This study aims to analyze the effect of price and brand image on purchasing decisions with purchase intention as an intermediary variable, a case study at a Suzuki motorcycle dealer in Palangka Raya. The method used is qualitative-associative with a causality approach. Primary data were collected through an online questionnaire to Suzuki motorcycle users, while secondary data were obtained from literature and other relevant sources. Data analysis was carried out using the Partial Least Square (PLS) method with the help of SmartPLS software. Based on the study, it can be seen that purchase intention has a significant positive impact from price perception and brand image. In addition, purchase decisions have a significant positive impact from purchase intention. However, both brand image and price perception have an indirect impact on purchasing decisions through the intermediary variable of purchase intention, not directly. Based on these results, Suzuki should focus its marketing efforts on increasing consumer interest in making purchases, especially by strengthening its reputation and offering competitive prices.
Pengaruh Kompensasi Terhadap Produktivitas Karyawan Pada PT. Mutiara Mulia Raya (MMR) Di Tenggarong Seberang Fitriani, Rani Noor; Askiah, Askiah; Hadiyanti, Sofia Ulfa Eka .
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3120

Abstract

Employee productivity refers to the ability of employees to complete tasks effectively and efficiently. At PT. Mutiara Mulia Raya, employee productivity is influenced by compensation. This study aims to analyze the effect of compensation on employee productivity at PT. Mutiara Mulia Raya (MMR), located in Tenggarong Seberang, East Kalimantan. The background of this research is based on the importance of compensation as a strategic factor in enhancing workforce productivity. The method used is a quantitative approach with a correlational research design. Data were collected through questionnaires distributed to 88 employees as a sample from a total population of 113 using the Slovin formula. Data analysis was performed using SPSS with a series of statistical tests, including validity, reliability, normality, heteroscedasticity, linearity, simple linear regression, t-test, and Pearson correlation. The results showed that compensation has a positive and significant effect on employee productivity. This is evidenced by a significance value of 0.000 (< 0.05) and a correlation coefficient of 0.730, indicating a strong relationship between the compensation and productivity variables. Thus, improving a fair compensation system, both financial and non-financial, can encourage optimal employee productivity. The study suggests that the company should continue to develop compensation strategies and consider other supporting factors such as work environment, training, and job satisfaction. This research is expected to serve as a reference for human resource management decision-making in the mining contractor industry sector.
Analisis SWOT pada PT. Aisin Indonesia Automotive Setiawan, Muhammad Faizal Nur; ., Daspar
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3127

Abstract

This study aims to analyze the internal and external conditions of PT AISIN Indonesia Automotive using a SWOT approach to formulate appropriate business strategies. The analysis reveals that the company possesses significant strengths, such as technological support from the AISIN Group, production efficiency, and strong relationships with Japanese OEMs. Conversely, the main weaknesses include dependence on the Japanese market and limited local R&D capabilities. Strategic opportunities include the growth of the electric vehicle (EV) market, government incentives, and regional export potential, while threats arise from global competition and economic fluctuations. Based on the IFE (3.49) and EFE (3.44) scores, PT AISIN is positioned in Quadrant I (Grow and Build) of the strategic matrix, indicating that the company is in a strong position to pursue aggressive growth. Recommended strategies include market expansion, strengthening local innovation, digital transformation, and product diversification. This analysis provides a solid foundation for management in designing sustainable strategic policies and decisions.
Transformasi Ekonomi Digital Pada Perempuan Kelas Menengah-Bawah Kota Pontianak ., Hosaimah; Ruslan, Ismail; ., Luqman
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3166

Abstract

The transformation of the digital economy has significantly impacted economic behavior across various societal groups, including lower-middle-class women. This study aims to explore how women in Pontianak City adapt to the growth of the digital economy and to analyze its effects on their consumption patterns and household financial management. Employing a qualitative approach with a phenomenological design, data were collected through in-depth interviews with 12 informants actively using e-commerce platforms, digital wallets, and other financial applications. The findings reveal a shift in consumption behavior towards more impulsive spending, increased use of financial technology, and challenges related to limited digital literacy. This study highlights the ambivalent nature of digital transformation: while it offers new economic opportunities for women, it also introduces financial risks that may affect family economic stability.
Pengaruh Gender Diversity, Dewan Komisaris Independen, Dan Komite Audit Terhadap Pengungkapan Sustainability Report Pratiwi, Riska Dwi; Isyanto, Puji; Puspitasari , Meliana
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3167

Abstract

The increasing trend of sustainability report disclosures by companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period raises questions about the effectiveness of corporate governance structures. The low representation of gender diversity in boards of directors and commissioners, the suboptimal oversight function of independent commissioners, and the limited contribution of audit committees have become focal concerns, as these elements are believed to play a crucial role in enhancing the quality, accountability, and transparency of sustainability reporting. This study aims to evaluate the influence of gender diversity in boards of directors and commissioners, independent commissioners, and audit committees on sustainability report disclosure in the banking sector in Indonesia. This study employs a quantitative approach using secondary data obtained from the IDX website and official company websites. The sampling method used is purposive sampling, with a total population of 42 companies observed over a three-year period, resulting in 19 selected companies and a total sample of 57 observations. Data analysis was conducted using IBM SPSS Statistics 27, through classical assumption tests and multiple linear regression analysis. The results indicate that gender diversity in boards of directors and commissioners, as well as the presence of independent commissioners, do not have a significant effect on sustainability report disclosure. In contrast, audit committees show a positive and significant influence on sustainability report disclosure
Gaya Hidup Flexing Masyarakat Kecamatan Pontianak Kota Dalam Perspektif Ekonomi Syariah Prilijayanti, Dewi; Ruslan, Ismail; Syahbudi, Syahbudi; Safri, Hayanuddin
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3170

Abstract

The phenomenon of flexing lifestyle—showing off luxury goods, social status, or personal achievements—has become increasingly prevalent among housewives in Pontianak Kota District along with the rapid growth of social media. This study aims to explore the role of social media in encouraging flexing behavior, the dynamics of social competition in building self-image, and its impact on household financial management. This research employed a qualitative descriptive approach with in-depth interviews and participatory observation. The findings reveal that social media significantly influences flexing practices, particularly through the consumption of branded goods, participation in social activities, and engagement with fashion and beauty trends. Such behavior has economic implications, including higher consumptive spending and the potential risk of financial imbalance within households. From an Islamic economic perspective, flexing contradicts the principle of al-iqtisad (moderation) and tends to lead to israf (wastefulness). Therefore, Islamic financial literacy is urgently needed to foster wise consumption patterns and promote sustainable family welfare.
Perencanaan Keuangan untuk Bisnis dengan Teknologi: Adaptasi Strategis di Era Digital Anhar, Zulfikar Yahya; Sitepu, Dana Bahari; Zacky, Muhammad; Elaza, Fajar Rhenzy; Saputro, Deby Aryo
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3196

Abstract

In an increasingly complex and dynamic business environment, financial planning has become a crucial element to ensure business continuity and sustainability. Amidst the rapid development of digital technology, the financial planning process has undergone a significant transformation from a manual system to a technology-based approach. This article examines how the integration of technologies such as accounting software, fintech, artificial intelligence (AI), and big data is changing the landscape of business financial planning. Using a descriptive qualitative approach and literature study, this study shows that the use of technology not only improves operational efficiency but also strengthens prediction accuracy, data transparency, and decision-making accuracy. However, challenges such as limited financial literacy, implementation costs, and data security risks remain obstacles that need to be overcome. This study recommends adaptive and collaborative strategies to drive digital transformation in sustainable financial planning.
Pengaruh Kualitas Produk, Garansi, dan Teman Sebaya Terhadap Minat Beli Produk Motor Honda Dengan Rangka eSAF Indriyanto, Georano; Anggriani , Rini; Jati, L. Jatmiko; Assa’ady, M. Chotibul Umam; Dethan, Stevany Hanalyna
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3208

Abstract

The purpose of this study is to determine the influence of product quality, warranty, and peer influence on the purchase intention of Honda motorcycles with eSAF frames in Mataram City. This study is a quantitative study. The researcher set the sample size at 100 respondents who are members of the Honda motorcycle community with eSAF frames. This study focuses on the issue of Honda motorcycles allegedly being prone to rust and breakage. The novelty of this study lies in the peer influence variable, as peer influence is rarely studied in relation to purchase intent. Data analysis was conducted using SPSS 23. The results found that product quality influences purchase intent. Warranty does not influence purchase intent. Peer influence influence purchasing intent. Product quality, warranty, and peers simultaneously influence purchasing intent. Based on the results of the multiple linear regression test, product quality has a positive and significant influence on purchasing intent. Warranty has a negative and insignificant influence on purchasing intent. Peers have a positive and significant on purchase intention. Product quality, warranty, and peers have a positive and significant simultaneous effect on purchase intention.