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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,
Economics, Econometrics & Finance 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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 398 Documents
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Pengaruh Promosi Online Terhadap Keputusan Pembelian Mahasiswa Pengguna Shopee di Universitas Tidar Raffi Aprian Syaputra; Sri Setyaningrum; Laura Qurrotul Aini; Nadhira Mutiara Ramadhani; Syifana Dewinta; Joko Tri Nugraha
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4737

Abstract

The growth of e-commerce in Indonesia has prompted platforms such as Shopee to optimize their online promotional strategies to attract consumers and boost purchasing decisions. This study aims to analyze the influence of online promotions on consumer purchasing decisions on the Shopee application among students at Tidar University. A quantitative approach was employed through survey technique. Data were collected from 110 active students from the Law, Public Administration, and Communication Studies programs at Tidar University selected using purposive sampling. Primary data were obtained via questionnaire distributed online through Google Form, and secondary data from scientific journals and books. The research instrument consisted of 14 statement items measured on a 5-point Likert scale and was found to be valid and reliable with Cronbach's Alpha of 0.925 for the online promotion variable and 0.873 for the purchasing decision variable. Data were analyzed using descriptive statistics, Pearson's correlation test, and simple linear regression via IBM SPSS Statistics). The results revealed a regression equation of Y = 4.096 + 0.732X with a significance level of 0.001, proving that online promotion has a positive and significant effect on purchasing decisions, with a coefficient of determination (R² = 0.553) indicating that online promotions account for 55.3% of the variation in consumer purchasing decisions. These findings imply that Shopee and similar e-commerce platforms should consistently optimize varied promotional strategies including discounts, free shipping, flash sales, and vouchers to enhance consumer purchasing decisions, particularly among the Gen-Z demographic.
Pengaruh Audit Delay dan Financial Distress Terhadap Auditor Switching (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di BEI Tahun 2021-2024) Nur Habibah; Indupurnahayu .; M. Anwar Masruri
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4762

Abstract

Auditor Switching is an important issue in auditing because it is closely related to auditor independence and the quality of corporate financial reporting. A company’s decision to change its auditor may be influenced by several factors, including Audit Delay and Financial Distress. The inconsistent findings of previous studies indicate the existence of a research gap that requires further investigation, particularly in Consumer Cyclicals companies listed on the Indonesia Stock Exchange (IDX). This study aims to examine the effect of Audit Delay and Financial Distress on Auditor Switching, both partially and simultaneously, in Consumer Cyclicals companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employed a quantitative approach with a causal associative design. The population consisted of 164 Consumer Cyclicals companies listed on the Indonesia Stock Exchange during 2021–2024. The sample was selected using purposive sampling, resulting in 29 companies with a total of 116 observations. Secondary data in the form of audited financial statements and annual reports were collected from the official Indonesia Stock Exchange website and company websites. Data collection was conducted through documentation techniques, while data analysis was performed using logistic regression with SPSS software. The results indicate that Audit Delay has a positive and significant effect on Auditor Switching with a significance value of 0.044 (<0.05). Financial Distress does not have a significant effect on Auditor Switching with a significance value of 0.315 (>0.05). Simultaneously, Audit Delay and Financial Distress significantly affect Auditor Switching with a significance value of 0.013 (<0.05). This study concludes that longer audit completion periods increase the likelihood of auditor switching, whereas Financial Distress is not a primary determinant of such decisions. The findings imply that companies should improve audit timeliness to maintain financial reporting quality and reduce the likelihood of auditor switching.
Pengaruh Financial Distress dan Audit Tenure Terhadap Audit Delay (Studi Empiris pada Perusahaan Manufaktur Sub-Sektor Consumer Non-Cyclicals yang Terdaftar di BEI Periode 2019-2024) Pani Hikmahwati; H. M. Imam Sundarta; M. Anwar Masruri
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4768

Abstract

Audit Delay remains an important issue in the timeliness of corporate financial reporting, potentially reducing the relevance of information for investors and other stakeholders. Financial Distress and Audit Tenure are considered factors that may influence Audit Delay; however, prior studies have produced inconsistent findings. This study aims to analyze and provide empirical evidence regarding the effect of Financial Distress and Audit Tenure on Audit Delay in Consumer Non-Cyclicals manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2024 period. This study employed a quantitative approach with a causal associative design. The population consisted of Consumer Non-Cyclicals manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2024. Using purposive sampling, 22 companies were selected, resulting in 115 observations. Secondary data were obtained from annual reports and independent auditors’ reports. Data were collected through documentation techniques and analyzed using multiple linear regression with SPSS version 26. The findings indicate that Financial Distress has no significant effect on Audit Delay. In contrast, Audit Tenure has a negative and significant effect on Audit Delay. Simultaneously, Financial Distress and Audit Tenure significantly affect Audit Delay. Audit Tenure contributes to improving audit efficiency and reducing Audit Delay, while Financial Distress is not a primary determinant of Audit Delay. These findings provide implications for companies and auditors in enhancing the timeliness of financial reporting.
Transformasi Digital Dalam Pemasaran Rumah Sakit Berbasis Patient-Centered Care: Systematic Literature Review Sadewo Yuri; Dewi Purnamawati
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4771

Abstract

Advances in digital technology have triggered fundamental changes in hospital marketing strategies to improve service quality and competitiveness in the digital age. Digital transformation expands access to services through online platforms, improves operational efficiency through process automation, and strengthens real-time communication and interaction with patients, thereby shaping new expectations for fast, transparent, and responsive service. In line with these demands, the patient-centered care (PCC) approach has become increasingly crucial as it places patients’ needs, experiences, and satisfaction at the core of service delivery. This study aims to analyze the role of digital transformation in PCC-based hospital marketing through a systematic literature review. Data were collected from the PubMed, Scopus, ScienceDirect, and Google Scholar databases for the period 2015–2025. Based on the inclusion criteria, 8 relevant articles were identified and subsequently analyzed thematically.The study findings indicate that the use of social media, telemedicine, hospital information systems, and data-driven technologies significantly contributes to improving marketing effectiveness, expanding service reach, and strengthening patient engagement. The integration of digital transformation with PCC principles has proven effective in enhancing service quality, patient satisfaction, patient loyalty, and service process efficiency. Nevertheless, the implementation of this integration still faces various challenges, including low digital literacy, limited technological infrastructure, and resistance to organizational change. It can also be concluded that the integration of digital transformation and PCC requires technological readiness, the development of competent human resources, and patient-oriented service strategies as the keys to sustainably improving hospital quality, loyalty, and competitiveness.
Pengaruh Konten Kreatif, Engagement Rate, Trust in Influencer Terhadap Brand Engagement Lagilah.id Suci Amalia Ramadhani; Nurilahi .; Bobby Hartanto; Willy Cahyadi
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4780

Abstract

The development of digital marketing has encouraged MSMEs in Indonesia to adopt influencer marketing strategies to enhance brand engagement amid increasingly intense competition in the digital market. This study aims to analyze and empirically examine the effect of creative content, engagement rate, and trust in influencer on brand engagement at SME Lagilah.id in Medan City. This study is a causal quantitative research with a survey approach. The population of this study is Instagram followers of MSMEs Lagilah.id from Generation Z and Millennials. A sample of 112 respondents was selected using purposive sampling technique. Primary data were collected through an online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS. Creative content has a positive and significant effect on brand engagement (path coefficient = 0.233; T-statistics = 2.085). Engagement rate has a positive and significant effect (path coefficient = 0.277; T-statistics = 3.074). Trust in influencer has the greatest effect (path coefficient = 0.448; T-statistics = 4.434). The three variables simultaneously explain 72.4% of the variance in brand engagement. Influencer marketing strategies that integrate creative content, engagement rate, and consumer trust are proven to be an effective approach for local SMEs in enhancing brand engagement in the digital era. These findings recommend that MSMEs prioritize collaboration with authentic influencers who are capable of driving real audience interaction.
Pengaruh Penggunaan Webform Terhadap Efektivitas Layanan Customer Service Bank BSI KC Jember Sudirman Nanda Alfiani; Nadia Andini; Ana Pratiwi
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4789

Abstract

The rapid development of digital technology has encouraged banking institutions to continuously innovate in improving the quality of customer services. One of these innovations is the use of webforms as a digital service medium that facilitates administrative processes and communication between customers and customer service officers, making them faster, more practical, and more efficient. This study aims to determine the effect of webform utilization on the effectiveness of customer service performance.This study employed a quantitative approach with a descriptive research design. The population consisted of all customer service officers who use webforms in serving customers at Bank Syariah Indonesia (BSI) KC Sudirman Jember. The sample was selected using a purposive sampling technique, focusing on customer service officers who actively utilize webforms in their daily operational activities. Data were collected through observation, documentation, and literature review. The data sources comprised primary data obtained from observations of customer service activities and secondary data derived from company documents, internal reports, and relevant literature. Data analysis was conducted using descriptive quantitative methods by comparing service conditions before and after the implementation of webforms. The results indicate that the use of webforms at Bank Syariah Indonesia KC Sudirman Jember significantly assists customer service officers in providing services to customers. The implementation of webforms accelerates data entry processes, improves service efficiency, and reduces customer waiting times. However, webforms still have limitations because certain services require customers to visit the bank directly for verification and transaction processes, making the system less practical in some cases.
Pengaruh Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Bogor (2020-2025) Putri Nuna Maftuha; Zakie Hanifan; Yudiana .
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4798

Abstract

Regional Original Revenue (PAD) is an important indicator that reflects a region's fiscal independence in financing governmental administration and regional development. Local taxes and regional retributions are the main components of PAD that contribute significantly to strengthening local fiscal capacity. Bogor Regency possesses substantial economic potential; however, fluctuations in PAD realization during the 2020–2025 period indicate the need to examine the contribution of local taxes and regional retributions to regional revenue. This study aims to analyze the effect of local taxes on Regional Original Revenue (PAD), the effect of regional retributions on PAD, and the simultaneous effect of local taxes and regional retributions on PAD in Bogor Regency during the period 2020–2025. This research employed a quantitative approach using descriptive and verificative methods. The population consisted of all realization data of local taxes, regional retributions, and Regional Original Revenue of Bogor Regency. The sample comprised realization data of local tax revenue, regional retribution revenue, and PAD from 2020 to 2025, selected using purposive sampling techniques. Secondary data were obtained from the Regional Budget Realization Reports (APBD) published by the Regional Revenue Management Agency (BAPPENDA) of Bogor Regency. Data collection was conducted through documentation studies. Data analysis was performed using multiple linear regression with SPSS version 27, including descriptive analysis, classical assumption tests, partial tests (t-test), simultaneous tests (F-test), and coefficient of determination (R²). The findings indicate that local taxes have a positive and significant effect on PAD, with a significance value of 0.003 (< 0.05). Conversely, regional retributions do not have a significant effect on PAD, with a significance value of 0.826 (> 0.05). Simultaneously, local taxes and regional retributions significantly affect PAD, with a significance value of 0.001 (< 0.05). Furthermore, the adjusted coefficient of determination (Adjusted R Square) of 0.983 indicates that 98.3% of the variation in PAD can be explained by local taxes and regional retributions. This study concludes that local taxes are the dominant factor influencing the increase in PAD in Bogor Regency, while regional retributions have not yet made a significant partial contribution. Therefore, local governments should optimize local tax management and improve the effectiveness of regional retribution collection to strengthen fiscal independence and support sustainable regional development.
Pengaruh Capital Intensity dan Leverage terhadap Agresivitas Pajak Pada Sektor Property dan Real Estate di BEI Tahun 2021-2025 Adistia Desiana Putri; Rahmat Mulyana Dali; Rasiman .
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4801

Abstract

Taxes are the primary source of government revenue used to finance national development. However, efforts to optimize tax revenue continue to face challenges, one of which is tax aggressiveness practiced by companies to minimize their tax burden. The property and real estate sector is characterized by substantial fixed asset investments and relatively high debt utilization, which may influence corporate tax aggressiveness. This study aims to analyze the effect of capital intensity and leverage on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2025 period. This research employs a quantitative approach using secondary data obtained from the annual financial statements of property and real estate companies listed on the Indonesia Stock Exchange. The sample was selected through purposive sampling based on predetermined criteria. Data were collected using documentation techniques and analyzed using panel data regression with EViews 13 software. Tax aggressiveness, proxied by the Cash Effective Tax Rate (CETR), serves as the dependent variable, while capital intensity and leverage act as independent variables.The results indicate that capital intensity has a significant negative effect on tax aggressiveness, whereas leverage does not have a significant effect on tax aggressiveness. Simultaneously, capital intensity and leverage significantly affect tax aggressiveness in property and real estate companies. These findings suggest that fixed asset investment is a more dominant factor in influencing corporate tax policies than debt utilization. The results are expected to provide insights for company management, investors, and regulators in understanding the determinants of corporate tax aggressiveness.
Pengaruh Struktur Modal dan Profitabilitas Terhadap PPh Terutang Badan dengan Tax Avoidance sebagai Variabel Moderasi Ghefira Nur Azizah; Rahmat Mulyana Dali; Rasiman .
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4803

Abstract

Corporate Income Tax is one of the major sources of government revenue that supports national development. The amount of Corporate Income Tax Payable is influenced by various internal corporate factors, including capital structure and profitability. However, previous studies have produced inconsistent findings regarding the effects of these variables on Corporate Income Tax Payable, indicating the need for further investigation by incorporating tax avoidance as a moderating variable. This study aims to analyze the effect of capital structure and profitability on Corporate Income Tax Payable and to examine the moderating role of tax avoidance in the relationship between capital structure, profitability, and Corporate Income Tax Payable. This study employed a quantitative approach with a causal associative research design. The population consisted of consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using purposive sampling techniques based on predetermined criteria. Secondary data were obtained from annual financial reports, and data collection was conducted through documentation techniques. Data analysis was performed using panel data regression and Moderated Regression Analysis (MRA). The results indicate that capital structure and profitability have a positive and significant effect on Corporate Income Tax Payable. Tax avoidance does not have a significant effect on Corporate Income Tax Payable. Furthermore, tax avoidance is unable to moderate the relationship between capital structure and Corporate Income Tax Payable, nor the relationship between profitability and Corporate Income Tax Payable. Capital structure and profitability are significant determinants of Corporate Income Tax Payable, whereas tax avoidance does not function as a moderating variable. These findings imply that companies should pay greater attention to profitability and capital structure management in tax planning strategies, while tax avoidance has not been proven to strengthen or weaken the influence of these variables on Corporate Income Tax Payable.
Pengaruh Influencer Marketing dan FOMO terhadap Impulsive Buying Produk Skincare pada Mahasiswa Pengguna TikTok Shop Cansa Ayu Fernanda; Ria Lestari Pangastuti; Katherin Daniar
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4813

Abstract

The development of TikTok Shop as a social commerce platform has significantly influenced consumer behavior, particularly in the purchase of skincare products. Exposure to influencer-generated content and the emergence of the Fear of Missing Out (FOMO) phenomenon are considered factors that may increase impulsive buying tendencies among university students. This study aims to analyze the influence of influencer marketing and Fear of Missing Out (FOMO) on impulsive buying behavior toward skincare products among TikTok Shop users. This research employed a quantitative approach using a survey method. The population consisted of sixth-semester students of the Faculty of Economics and Business at Universitas Kadiri who had previously purchased skincare products through TikTok Shop. A total of 139 respondents were selected using a saturated sampling technique. Primary data were collected through a Likert-scale questionnaire and analyzed using SPSS through validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination (R²) analysis. The results indicate that influencer marketing has a positive and significant effect on impulsive buying behavior. Fear of Missing Out (FOMO) also has a positive and significant effect on impulsive buying behavior. Simultaneously, both variables were found to have a significant influence on impulsive buying of skincare products through TikTok Shop. The findings suggest that influencer-based marketing strategies and the psychological factor of FOMO play an important role in encouraging impulsive purchasing behavior among students. These results may serve as a reference for business practitioners in developing more effective digital marketing strategies through TikTok Shop.

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