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Contact Name
Muhamad Sidik
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mgcn.sidik@gmail.com
Phone
+6289671418611
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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
ISSN : 30476232     EISSN : 30476240     DOI : https://doi.org/10.61722/jemba.v1i2.45
Core Subject : Economy, Science,
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)
Articles 558 Documents
PENGARUH PENGAWASAN PAJAK, PEMERIKSAAN PAJAK, DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi pada Wajib Pajak Kendaraan Bermotor di UPTD PPD SAMSAT Cikokol Kota Tangerang) Farah Nadya Az-Zahra; Nelly Budiyarti
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2783

Abstract

Abstract. This research aims to analyze the influence of Tax Supervision, Tax Inspection, and Tax Service Quality on the compliance of motor vehicle taxpayers registered at the SAMSAT Cikokol office in Tangerang City. The sample used in this research consists of 100 people, employing a purposive sampling technique. The data used in this research is primary data in the form of questionnaires distributed to Taxpayers registered at Samsat Kota Tangerang Selatan. The data analysis technique uses Multiple Linear Regression Analysis with the assistance of SPSS 25. The results of this research indicate that Tax Supervision (X1) partially has no positive influence on Motor Vehicle Taxpayer Compliance (Y), Tax Inspection (X2) partially has a positive influence on Motor Vehicle Taxpayer Compliance (Y), Tax Service Quality (X3) partially has a positive influence on Motor Vehicle Taxpayer Compliance (Y), and Tax Supervision, Tax Inspection, and Tax Service Quality simultaneously have a positive and significant influence on Taxpayer Compliance. Referring to the results of this research, it shows that the variables of tax sanction strictness, religiosity, and tax supervision can contribute to increasing taxpayer compliance. Keywords: Tax Supervision, Tax Inspection, Tax Service Quality, Taxpayer Compliance. Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh Pengawasan Pajak, Pemeriksaan Pajak, dan Kualias Pelayan Pajak terhadap kepatuhan wajib pajak kendaraan bermotor yang terdaftar dikantor SAMSAT cikokol Kota Tangerang. Sampel yang digunakan dalam penelitian ini sebanyak 100 orang dengan menggunakan teknik pengambilan sampel menggunakan purposive sampling. Data yang digunakan pada penelitian ini adalah data primer berupaya penyebaran kuesioner kepada Wajib Pajak yang terdaftar di Samsat Kota Tangerang Selatan. Teknik analisis data menggunakan Analisis Regresi Linier Berganda Dengan bantuan SPSS 25. Hasil penelitian ini menunjukkan bahwa Pengawasan Pajak (X1) secara parsial tidak berpengaruh positif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Y), Pemeriksaan Pajak (X2) secara parsial berpengaruh positif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Y), Kualitas Pelayan Pajak (X3) secara parsial berpengaruh positif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Y), dan Pengawasan Pajak, dan Pemeriksaan Pajak, dan Kualitas Pelayanan Pajak secara simultan berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak. Merujuk Pada hasil penelitian tersebut menunjukkan bahwa variabel ketegasan sanksi pajak, religiuitas, dan pengawasan pajak dapat memberikan kontribusi terhadap peningkatan kepatuhan wajib pajak. Kata Kunci : Pengawasan Pajak; Pemeriksaan Pajak; Kualitas Pelayanan Pajak; Kepatuhan Wajib Pajak.
Pengaruh Brand Awareness dan Social Media Marketing terhadap Keputusan Pembelian Produk Lotion Vaseline Rizkia Putri Primadhita; Mukhroji Mukhroji
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2786

Abstract

This study was conducted to examine the influence of brand awareness and social media marketing on consumers' purchasing decisions regarding Vaseline body lotion products. A quantitative approach with a causal-associative research design was employed. Primary data were collected through an online questionnaire distributed to Indonesian consumers who had previously purchased or used Vaseline body lotion. The sample consisted of 99 respondents selected using purposive sampling. Data were analyzed using multiple linear regression with IBM SPSS Statistics version 26. The results indicate that brand awareness (B = 0.507; p < 0.001) and social media marketing (B = 0.299; p = 0.003) have positive and significant effects on purchasing decisions. Simultaneous analysis also shows that both variables significantly influence purchasing decisions (F = 62.734; p < 0.001), with brand awareness making the greater contribution. Therefore, strengthening brand awareness and implementing effective social media marketing strategies are important factors in encouraging consumers' purchasing decisions regarding Vaseline body lotion products.
Pengaruh Social Media Marketing dan Electronic Word Of Mouth (E-WOM) Credibility Terhadap Perilaku Pembelian Konsumen Pada Produk Kopi Good Day Ni’matul Rizky; Mukhroji, S.E., M.M
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2790

Abstract

Digitalization has changed the way customers collect data and make purchasing decisions. This study investigates how social media marketing and electronic word-of-mouth (e-WOM) credibility influence Good Day Coffee consumers' purchasing behavior. One hundred carefully selected individuals participated in this quantitative study. Data were assessed for validity and reliability after being collected through a questionnaire and then analyzed using multiple linear regression. The results indicate that e-WOM credibility has a positive but not statistically significant effect on purchasing behavior, while social media marketing has a positive and significant effect. The findings suggest that social media marketing plays a more significant role in driving purchasing behavior than other factors. Therefore, companies need to optimize their social media marketing strategies by presenting relevant and engaging content and collecting positive reviews to build customer trust and ultimately drive sales.
Pengaruh Omnichannel Experience dan Kualitas Produk terhadap Keputusan Pembelian Produk Cimory Yogurt Dhea Pratiwi; Mukhroji Mukhroji
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2794

Abstract

Advances in digital technology have transformed the way consumers make purchase. This situation has prompted companies to focus on integrated shopping experiences across various channels (omnichannel experience) and on product quality as factors that can influence purchasing decisions. The purpose of this study is to evaluate how the omnichannel experience and product quality influence purchasing decisions regarding Cimory Yogurt. A quantitative methodology was employed, using purposive sampling technique to select a sample of 100 respondents who had previously purchased and consumed Cimory Yogurt. Research data were collected via a questionnaire and analyzed using multiple linear regression in SPSS software. The findings indicate that the omnichannel experience and product quality simultaneously have a significant influence on purchasing decisions. However, in the partial analysis, only product quality was found to have a significant effect, while the omnichannel experience did not show a statistically significant effect. These findings indicate that product quality is the most influential factor in encouraging consumers to choose Cimory Yogurt.
Analisis Kelayakan Usaha Wisata Walicung Park Ditinjau dari Aspek Pemasaran dan Lingkungan Rizki Amalia; Siti Badiatul Umroh; Adji Noerpijar; Rizkia Putri Primadhita; Muhammad Firgi Imansyah; Rama Indra Prasetia; Hagiwara Lakon Pamungkas
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2830

Abstract

This study aims to analyze the feasibility of developing Walicung Park Tourism in Brebes Regency based on marketing and environmental aspects. The method used is qualitative descriptive, with data collected through observation, semi-structured interviews with park managers and visitors, as well as relevant documentation. Data analysis was carried out in stages, including data reduction, presentation, and conclusion drawing. The research findings show that from a marketing perspective, Walicung Park has a clear market segmentation, attracts visitors from various regions in Central Java, uses social media strategies for promotion, offers affordable entrance tickets, and has competitive advantages such as natural springs and adequate supporting facilities. From an environmental perspective, the sustainability of this location is supported by the availability of water sources and effective waste management, as well as minimal negative impact on the surrounding community. In addition, this recreational place provides economic benefits by creating jobs and encouraging entrepreneurial opportunities for residents. Based on this, Walicung Park is considered suitable for sustainable development, while continuing to enhance digital marketing efforts, environmental protection, and collaboration with the community.
Analisis Perbandingan Metode Forecasting Dalam Memprediksi Permintaan Celana Salur ISTWEAR Selvy Rahmadani; Soviatul Azkiya; Dhea Rahma Dewi; Somadi Somadi
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2839

Abstract

Abstract. Small-scale fashion businesses like ISTWEAR often struggle to estimate market demand due to erratic sales fluctuations; consequently, unplanned production risks leading to either overstocking or product shortages. This study aims to estimate the demand for ISTWEAR’s striped trousers (*Celana Salur*) for June 2026 using forecasting techniques. Sales data from January to May 2026 for three color variants-RSN Blue, Pink, and Black-were analyzed using Moving Average, Exponential Smoothing, and Linear Regression methods, with accuracy evaluated via MAD, MSE, and MAPE. The results indicate that Linear Regression yielded the lowest MSE values ​​across all variants, making it the optimal method; it produced demand estimates of 1,583 units (RSN Blue), 1,089 units (Pink), and 1,128 units (Black) for June 2026. These findings confirm that Linear Regression is the most suitable forecasting method for data exhibiting consistent trend patterns and can serve as a practical basis for production planning decisions in fashion businesses.
OPTIMALISASI KINERJA KARYAWAN DI KONVEKSI ARENSA JAYA VARIASI MENGGUNKAN ANALISIS PENUGASAN Rini Merdiani; Dania Nuraeni; Sri Laila Nurfatihani; Somadi Somadi
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2842

Abstract

Arensa Jaya Variasi Convection, a small and medium-sized garment manufacturing enterprise SME, faces challenges in its employee Assignmentsystem because the allocation of workers to four workstations pattern making, cutting, sewing, and packing is still carried out using conventional practices and is not based on each employee's skills and task completion time. This condition Results in an uneven distribution of workload, increased production time, and inefficient operational costs. This study aims to optimize employee assignments at Arensa Jaya Variasi Convection. The research employed a descriptive quantitative approach using the Hungarian Method. The Results indicate that the optimal Assignmentis Sopiyan to the pattern-making workstation 20 minutes, Fajrin to the cutting workstation 25 minutes, Deni to the sewing workstation 90 minutes, and Dian to the packing workstation 15 minutes, Resulting in a total completion time of 150 minutes. These findings demonstrate that the Hungarian Method is effective in optimizing employee assignments in the garment manufacturing operations of Arensa Jaya Variasi.
Pengaruh Kualitas Produk dan Brand Image terhadap Repurchase Intention Scarlett Whitening pada Shopee di Bandung Raya Rosa Amelia; Mariana Rachmawati
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2857

Abstract

Persaingan industri kecantikan dan perawatan kulit (skincare) di Indonesia semakin ketat seiring meningkatnya minat masyarakat terhadap produk kecantikan lokal. Scarlett Whitening, sebagai salah satu merek skincare lokal yang dipasarkan melalui marketplace Shopee, dihadapkan pada tantangan untuk mempertahankan minat konsumen melakukan pembelian ulang (repurchase intention) di tengah ketatnya persaingan pasar, khususnya di wilayah Bandung Raya. Penelitian ini bertujuan untuk mengetahui gambaran Kualitas Produk, Brand Image, dan Repurchase Intention, serta menguji pengaruh Kualitas Produk dan Brand Image baik secara parsial maupun simultan terhadap Repurchase Intention Scarlett Whitening pada Shopee di Bandung Raya. Metode yang digunakan adalah deskriptif verifikatif dengan pendekatan kuantitatif. Data dikumpulkan melalui kuesioner skala Likert kepada 100 konsumen Scarlett Whitening di Bandung Raya yang dipilih dengan teknik non-probability purposive sampling. Data dianalisis menggunakan regresi linear berganda dengan bantuan IBM SPSS Statistics versi 26 pada taraf signifikansi 0,10. Hasil penelitian menunjukkan bahwa Kualitas Produk dan Brand Image berpengaruh positif dan signifikan, baik secara parsial maupun simultan, terhadap Repurchase Intention, dengan nilai Adjusted R Square sebesar 0,564 (56,4%). Di antara kedua variabel independen, Kualitas Produk memiliki pengaruh yang relatif paling dominan terhadap Repurchase Intention. Temuan ini menunjukkan bahwa merek skincare lokal perlu terus memperkuat kualitas produk maupun citra merek untuk mempertahankan perilaku pembelian ulang konsumen di tengah persaingan e-commerce yang ketat.