cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhamad Sidik
Contact Email
mgcn.sidik@gmail.com
Phone
+6289671418611
Journal Mail Official
office@kampusakademik.my.id
Editorial Address
jl.kidalem kudu baru rt 1 rw 6 genuk semarang
Location
Kota semarang,
Jawa tengah
INDONESIA
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Published by CV Kampus Akademik Publising
ISSN : 30476232     EISSN : 30476240     DOI : https://doi.org/10.61722/jemba.v1i2.45
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek Ekonomi, Manajemen, Bisnis dan Akuntansi. Jurnal ini memberikan ruang bagi para peneliti untuk berdiskusi, mengejar dan meningkatkan pengetahuan di bidang Kategori Ilmu Ekonomi , Manajemen, Bisnis dan Akuntansi yang terus berkembang. Artikel dapat ditulis dalam bahasa Inggris atau bahasa Indonesia. Ekonomi: Ekonomi Publik, Ekonomi Internasional, Perbankan dan Lembaga Keuangan Ekonomi Pembangunan, Ekonomi Moneter, Ekonomi Keuangan. Manajemen bisnis dan perbankan: Manajemen keuangan dan kekayaan, Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Strategis, Operasi, Kewirausahaan, Etika Perbankan, Operasi dan Manajemen Perbankan. Akuntansi: Akuntansi Sektor Publik, Perpajakan, Akuntansi Keuangan, Akuntansi Manajemen, Auditing, dan Sistem Informasi Akuntansi. Jurnal ini terbit 1 tahun 6 kali (Januari, Maret, Mei, Juli, September, November)
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 464 Documents
 43   44   45   46   47 
Peran Kepercayaan Konsumen sebagai Mediasi Ulasan Online dan Rating Produk terhadap Keputusan Pembelian E-Commerce Generasi Z Tiana Fika Sari; Nurul Kholifah
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 2 (2026): MARET 2026
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i2.2247

Abstract

This study analyzes the effect of online reviews and product ratings on purchase decisions with consumer trust as a mediating variable among Generation Z e-commerce consumers. The increasing use of e-commerce has made electronic word of mouth an important information source in reducing purchase uncertainty. This research applies a quantitative explanatory approach using data collected from 100 Generation Z respondents through an online questionnaire. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that online reviews have a significant effect on consumer trust and purchase decisions, both directly and indirectly through consumer trust. Product ratings significantly affect consumer trust but do not influence purchase decisions directly or indirectly. Consumer trust has a positive and significant effect on purchase decisions. These findings indicate that narrative and experience-based information is more influential than numerical ratings in shaping Generation Z’s purchasing decisions. The study implies that e-commerce platforms should focus on managing credible and informative online reviews to strengthen consumer trust.
ISRAF DALAM PROSES PRODUKSI UMKM: Tinjauan Al-Qur'an Dan Hadis Sebagai Landasan Etika Produksi Di Indonesia Erna Puji Rahayu; Ghozy Abdurahman; Nur Khotijah; Puput Dwi Puspita Sari; Wili Ramdani; Andrean Bagus Panuntun
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 2 (2026): MARET 2026
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i2.2251

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan pilar perekonomian Indonesia yang menyumbang lebih dari 61 persen Produk Domestik Bruto (PDB) nasional. Namun, mayoritas UMKM masih menghadapi masalah inefisiensi produksi yang bersumber dari praktik pemborosan atau waste. Dalam perspektif ekonomi Islam, pemborosan sumber daya dalam proses produksi diidentifikasi sebagai israf, yakni perilaku menggunakan sumber daya secara berlebihan yang melampaui batas kebutuhan wajar dan secara tegas dilarang oleh Al-Qur’an dan Hadis. Penelitian ini bertujuan menganalisis fenomena israf dalam praktik produksi UMKM Indonesia pada sektor pangan dan manufaktur, mengidentifikasi faktor-faktor penyebabnya, mengkaji dampaknya secara multidimensi (ekonomi, sosial-lingkungan, dan spiritual), serta merumuskan model manajemen produksi berbasis prinsip wasathiyyah dan halalan tayyiban sebagai solusi normatif yang komprehensif. Penelitian menggunakan metode kualitatif deskriptif dengan pendekatan kajian pustaka dan analisis teks Al-Qur’an serta Hadis. Hasil kajian menunjukkan bahwa israf pada UMKM dipicu oleh lemahnya manajemen produksi, keterbatasan teknologi, rendahnya kualitas sumber daya manusia, dan tata letak fasilitas yang tidak efisien. Israf berdampak pada meningkatnya biaya produksi, penurunan daya saing, kerusakan lingkungan, dan degradasi nilai-nilai spiritual pelaku usaha. Penerapan prinsip wasathiyyah yang disinergikan dengan pendekatan lean production dan konsep iqtishad dalam Islam terbukti menjadi alternatif solusi yang efektif, etis, dan berkelanjutan bagi UMKM di Indonesia.
ANALISIS STANDAR AKUNTANSI PEMERINTAHAN DALAM MEWUJUDKAN TRANSPARANSI DAN AKUNTABILITAS KEUANGAN (Studi : Kantor Kecamatan Siantar Kabupaten Simalungun) Jessica Caroline Purba
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 2 (2026): MARET 2026
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i2.2255

Abstract

This study aims to analyze the management of financial reports at the Siantar District Office using Government Accounting Standards (SAP) as the main reference framework in realizing Financial Transparency and Accountability. The research method used is a qualitative descriptive study with an observational analysis approach, financial report documentation and interviews with relevant parties in Siantar District. The results of the study indicate that the implementation of SAP has been effective as a guideline in the preparation of transparent, accountable, orderly, and accurate financial reports, with complete and systematic financial documents. However, there are limitations in terms of information disclosure to the public caused by technological constraints, internal policies, and human resource capacity, so that transparency to the public is not optimal. Financial accountability in Siantar District is implemented with strict procedures and regular supervision through audits by the inspectorate and the Supreme Audit Agency (BPK). Although there has been positive progress, improvements in literacy, transparency, and information disclosure mechanisms are needed to make supervision more participatory and credible. Overall, financial management in Siantar District demonstrates a strong commitment to transparent, accountable, and trustworthy financial governance to improve the quality of public services.
Pengaruh Adopsi Financial Technology Dan Literasi Keuangan Terhadap Kepatuhan Pajak Umkm Kota Tangerang Selatan : (Studi Kasus Pada Umkm Pondok Aren) Windi Nurcahyani; Danang Choirul Umam
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 2 (2026): MARET 2026
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i2.2256

Abstract

Abstract. This study aims to examine the effect of Financial Technology adoption and financial literacy on tax compliance of MSMEs registered in Pondok Aren. The research data were obtained through the distribution of questionnaires to 114 respondents. The analytical method used in this study was multiple linear regression with the assistance of SPSS version 27. The results of the t-test indicate that Financial Technology adoption (X₁) has a positive and significant effect on MSME tax compliance (Y), which means that the higher the level of Financial Technology utilization by MSME actors, the higher their level of tax compliance. Financial literacy (X₂) also has a positive and significant effect on MSME tax compliance, indicating that better financial understanding and financial management capabilities lead to higher compliance in fulfilling tax obligations. The results of the F-test show that Financial Technology adoption and financial literacy simultaneously have a significant effect on MSME tax compliance. The coefficient of determination indicates that 40.9% of the variation in MSME tax compliance can be explained by these two variables, while the remaining portion is influenced by other variables outside the research model. These findings indicate that improving financial literacy and optimizing the use of Financial Technology play an important role in enhancing MSME tax compliance in Pondok Aren District, South Tangerang City. Keywords: Financial Technology Adoption, Financial Literacy,Tax Compliance, MSMEs in Pondok Aren.

Page 47 of 47 | Total Record : 464

 43   44   45   46   47 

Filter by Year

2024 2026


Reset
Filter By Issues
All Issue Vol. 3 No. 2 (2026): MARET 2026 Vol. 3 No. 1 (2026): Januari Vol. 2 No. 6 (2025): November Vol. 2 No. 5 (2025): September Vol. 2 No. 4 (2025): JULI Vol. 2 No. 3 (2025): Mei Vol. 2 No. 2 (2025): Maret Vol. 1 No. 4 (2024): November Vol. 1 No. 3 (2024): September Vol. 1 No. 2 (2024): Juli Vol. 1 No. 1 (2024): Mei More Issue