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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 601 Documents
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PENGARUH KEMAMPUAN KERJA, DISIPLIN KERJA, DAN LINGKUNGAN KERJA TERHADAP KINERJA PERANGKAT DESA DI KABUPATEN BOJONEGORO (Studi pada Perangkat Desa Tlogoagung, Kecamatan Baureno, Kabupaten Bojonegoro) Muhammad Misbakhul Khoir; Ahmad Yani Syaikhudin; Anjar Sulistyowati
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 5 (2026): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i5.3084

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kemampuan kerja, disiplin kerja, dan lingkungan kerja terhadap kinerja perangkat desa di Desa Tlogoagung, Kecamatan Baureno, Kabupaten Bojonegoro. Kinerja perangkat desa merupakan isu strategis dalam tata kelola pemerintahan desa, namun kajian empiris mengenai faktor determinannya masih terbatas, terutama pada level pemerintahan desa yang memiliki karakteristik organisasi berbeda dari sektor formal lainnya, sehingga terdapat kesenjangan mengenai faktor sumber daya manusia mana yang sesungguhnya paling menentukan. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis regresi linier berganda terhadap 30 perangkat desa yang diambil melalui teknik sampling jenuh. Data dikumpulkan melalui kuesioner berskala Likert lima poin dan diolah menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa disiplin kerja (t = 8,881; sig. = 0,000) dan lingkungan kerja (t = 4,214; sig. = 0,000) berpengaruh signifikan secara parsial terhadap kinerja, sementara kemampuan kerja tidak menunjukkan pengaruh signifikan (t = -1,333; sig. = 0,194). Secara simultan, ketiga variabel berpengaruh signifikan terhadap kinerja perangkat desa (F = 7178,361; sig. = 0,000) dengan nilai koefisien determinasi (R²) sebesar 0,979, yang berarti 97,9% variasi kinerja dapat dijelaskan oleh model. Temuan ini mengindikasikan bahwa penguatan disiplin dan perbaikan lingkungan kerja lebih menentukan kinerja perangkat desa dibandingkan peningkatan kemampuan kerja semata, sehingga menjadi masukan penting bagi kebijakan pembinaan aparatur di tingkat desa maupun kabupaten.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PADA PENERIMAAN DAN PENGELUARAN DANA BOS DI SMA NEGERI 1 WAKORUMBA SELATAN KABUPATEN MUNA Kevin Kurniawan Amuni; Husin Husin; Satira Yusuf
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 5 (2026): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i5.3085

Abstract

Sistem Informasi Akuntansi (SIA) pengelolaan dana Bantuan Operasional Sekolah (BOS) di SMA Negeri 1 Wakorumba Selatan menghadapi sejumlah kendala yang berdampak pada efektivitas program sekolah. Komponen people yang menangani sistem belum memadai, prosedur pengelolaan belum berjalan optimal, data yang digunakan tidak sepenuhnya akurat, software yang tersedia kurang dimanfaatkan secara maksimal, serta infrastruktur IT mengalami gangguan jaringan. Kondisi inilah yang mendorong peneliti untuk melakukan analisis mendalam terhadap penerapan sistem informasi akuntansi pada penerimaan dan pengeluaran dana BOS di sekolah tersebut, mengingat permasalahan yang ada belum pernah dikaji secara komprehensif. Penelitian ini bertujuan menganalisis pelaksanaan SIA penerimaan dan pengeluaran dana BOS, serta mengevaluasi kesesuaiannya dengan ketentuan yang berlaku. Penelitian menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi terhadap tiga informan kunci, yaitu Kepala Sekolah, Bendahara BOS, dan Ketua Komite Sekolah. Analisis data dilakukan melalui reduksi data, penyajian data, serta penarikan kesimpulan dan verifikasi, dengan mengelompokkan temuan berdasarkan lima komponen SIA menurut Romney dan Steinbart (2021), yaitu people, procedures, data, software, dan infrastruktur teknologi informasi. Keabsahan data dijamin melalui triangulasi sumber dan triangulasi teknik. Hasil penelitian menunjukkan bahwa SIA penerimaan dan pengeluaran dana BOS secara prosedural telah sesuai dengan Permendikbudristek Nomor 63 Tahun 2024. Namun, berdasarkan evaluasi lima komponen SIA menurut Romney dan Steinbart (2021), ditemukan kelemahan pada seluruh komponen, yakni: people, procedures, data, software, dan infrastruktur IT. Kelemahan ini menyebabkan kesenjangan antara kepatuhan administratif (compliance) dan efektivitas pelaksanaan program (performance), yang berdampak nyata pada kondisi kegiatan ekstrakurikuler di sekolah yang pada tahun 2024 hanya tersisa satu kegiatan, meskipun anggaran tetap dialokasikan dalam Rencana Kegiatan dan Anggaran Sekolah (RKAS). Penelitian ini menyimpulkan bahwa kepatuhan administratif terhadap regulasi belum menjamin efektivitas pelaksanaan program. Oleh karena itu, diperlukan penguatan mekanisme pemantauan berbasis capaian program, penyederhanaan prosedur revisi RKAS, pembentukan tim pengelola kegiatan, serta peningkatan pemanfaatan aplikasi RKAS sebagai alat monitoring aktif.
PENGARUH INTENSITAS MODAL, PERTUMBUHAN PENJUALAN, DAN KEBIJAKAN UTANG TERHADAP PENGHINDARAN PAJAK Silfani Aprilia; Eko Sasongko Priyadi
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 5 (2026): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i5.3089

Abstract

This research was conducted to assess and test how capital intensity, sales growth, and debt policy, both jointly and individually, relate to tax avoidance among consumer non-cyclicals companies listed on the Indonesia Stock Exchange over the 2021-2025 period. Tax avoidance in this study is measured through the Effective Tax Rate (ETR), applying a quantitative approach based on panel data regression. Out of a population of 132 companies, 32 firms were retained as the final sample following purposive sampling and the removal of outlier data. Data was processed with Eviews Series 13. Findings indicate that the three independent variables jointly influence tax avoidance, whereas on an individual basis only debt policy shows a significant, negative relationship, while capital intensity and sales growth each show no significant effect.
Pengaruh Pengetahuan Perpajakan dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan wajib Pajak Kendaraan Bermotor dengan Sanksi Pajak Sebagai Variabel Moderasi di Kantor SAMSAT Malingping Anisa Nurparydatu Syiam; Ani Kusumaningsih
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 5 (2026): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i5.3103

Abstract

This study aims to analyze the influence of tax knowledge and the modernization of the tax administration system on motor vehicle taxpayer compliance, with tax sanctions serving as a moderating variable at SAMSAT Malingping. The study employs a quantitative method using primary data collected via questionnaires from 100 taxpayers selected through purposive sampling. Data analysis was conducted using SPSS version 27, involving classical assumption tests, multiple linear regression, Moderated Regression Analysis (MRA), t-tests, F-tests, and the coefficient of determination. The results indicate that tax knowledge has a positive effect on taxpayer compliance, whereas the modernization of the tax administration system does not. Tax sanctions moderate the relationship between tax knowledge and taxpayer compliance but do not moderate the relationship between the modernization of the tax administration system and taxpayer compliance. Simultaneously, tax knowledge, the modernization of the tax administration system, and tax sanctions have a positive effect on taxpayer compliance.
Analisis Fomo (Fear Of Missing Out) Pada Live Streaming Tiktok Shop Terhadap Impulse Buying Dengan Social Proof Sebagai Variabel Mediasi (Studi Kasus: Mahasiswa S1 Administrasi Bisnis IBM asmi) Maharani Maharani; Asmulyati Azhar
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 5 (2026): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i5.3104

Abstract

This study aims to analyze the effect of Fear of Missing Out (FOMO) on Impulse Buying during TikTok Shop Live Streaming, with Social Proof as a mediating variable. This research employed a quantitative approach using an explanatory research method. Data were collected through questionnaires distributed to 50 undergraduate Business Administration students at IBM asmi selected using purposive sampling. The data were analyzed using Jamovi through linear regression and mediation analysis. The results indicate that FOMO has a positive and significant effect on Impulse Buying, with a coefficient value of 0,183 and a significance value of 0,038. FOMO also has a positive and significant effect on Social Proof, with a coefficient value of 0,290 and a significance value of <0,001. Meanwhile, Social Proof has no significant effect on Impulse Buying, with a coefficient value of 0,139 and a significance value of 0,366. Furthermore, Social Proof does not significantly mediate the relationship between FOMO and Impulse Buying, with an indirect effect value of 0,0404 and a significance value of 0,382. These findings indicate that FOMO plays a more dominant role in encouraging Impulse Buying among students than Social Proof. Although FOMO can increase Social Proof, it is not sufficient to mediate the relationship between FOMO and Impulse Buying
Pengaruh Kredibilitas Influencer Dan Daya Tarik Konten Tasya Farasya Terhadap Minat Beli Konsumen Produk Kecantikan Di TikTok Pada Generasi Z Rudianto Rudianto; Qhorlita Alifianingrum; Mutiara Putri
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 5 (2026): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i5.3120

Abstract

This study employs a quantitative research approach. Quantitative research emphasizes the collection and analysis of numerical data to explain, predict and control the phenomena under investigation. This research is motivated by the rapid growth of TikTok as a social media platfrom that has transformed the way consumers seek information and make purchasing decisions regarding beauty products. Tasya Farasya is one of the most influential beauty influencers on TikTok who consistently produces beauty content with millions of view and high engagement rates among her Generations Z followers. This phenomenon prompted the researcher to examine the extent to swich influencer credibility and content appeal influence consumer purchase intention for beauty products among Generation Z. Data were collected through questionnaires distributed to 155 respondents. The data analysis methods employed include descriptive analysis to describe respondents assesments of each variable, and associative analysis to examine the influence between variabels through validity testing, reability testing, multiple linear regression, correlation coefficient, coefficient of determination, and hypothesis testing (F-test and t-test). The results of this study indicate that simultaneously, Influencer Credibility and Content Appeal of Tasya Farasya have a positive and significant effect on Consumer Purchase Intention for beauty products on TikTok among Generation Z, with an F-count value of 59.086 which is greater than the F-table value (123,294 > 3.06). Tasya Farasya Influencer Credibility is the most dominant variable influencing Consumer Purchase Intention compared to Content Appeal Tasya Farasya, as shown in the multiple linear regression equation Y = 2.737 + 0,825X1 + 0,200X2 where the coefficient of Influencer Credibility (0,825) is greater than the coefficient of Content Appeal Tasya Farasya (0,200). The contribution of both variables to Consumer Purchase Intention is 61.4%, while the remaining 38,6% is influenced by other factors outside the scope of this study. Based on the findings of this study, influencer credibility of Tasya Farasya is in the Agree category with the highest indicator on expertise, content appeal is in the Agree category with the highest indicator on content creativity, consumer purchase intention is in the Agree category with the highest indicator on explorative interest, and influencer credibility and content appeal are empirically proven in this study to have a positive and significant effect on consumer purchase intention both partially and simultaneously
Analisis Penyebab Penahanan Dokumen Bill Of Lading Dan Dampaknya Terhadap Kelancaran Administrasi Divisi Supply Chain Solution (SCS) Pada Perusahaan Logistik PT Yusen Logistics Indonesia Sabila Ramadhani Noviantari; Asmulyati Azhar
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 5 (2026): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i5.3121

Abstract

This study aims to analyze the causes of Bill of Lading (B/L) document holds and their impact on the administrative efficiency of the Supply Chain Solution (SCS) Division at PT Yusen Logistics Indonesia, given the crucial role the B/L plays in export-import activities. The research is grounded in fundamental concepts of administration, business, business administration, logistics, documentation, and the Bill of Lading. A descriptive qualitative approach was employed, involving three informants directly engaged in B/L document management. Data collection methods included semi-structured interviews, observation, document review, questionnaires, a Focus Group Discussion (FGD) with three logistics experts, and data triangulation to ensure the validity of the findings. The results indicate that B/L holds are primarily caused by delayed invoice payments, a lack of payment confirmation, verification delays by the shipping line, and document discrepancies. These conditions lead to an increase in outstanding documents, delays in submitting electronic documents (EDOC) to the Griffin system, disruptions to export administration, and a higher risk of additional costs. The company mitigates these issues through payment monitoring, customer reminders, coordination with shipping lines, and oversight of outstanding invoices. The study concludes that timely payment and effective coordination among parties are key factors in maintaining administrative efficiency and accelerating the Bill of Lading release process.
Analisis Proses Implementasi Project Manager Agency Pada Kampanye Digital Gopay Pejuang Rupiah Berkolaborasi Dengan Band Banda Neira Joveifel Keren Hapukh Awuy; Asmulyati Azhar
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 5 (2026): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i5.3122

Abstract

This research proposal is titled 'Analysis of the Implementation Process of a Project Manager Agency in the GoPay Pejuang Rupiah Digital Campaign in Collaboration with the Band Banda Neira'. The study aims to analyze the implementation process, roles, responsibilities, and challenges faced by the Project Manager Agency in managing the GoPay Pejuang Rupiah digital campaign in collaboration with the Band Banda Neira. The research employs a descriptive qualitative method, with data collected through interviews, observations, documentation, and Forum Group Discussions (FGD). The research object focuses on the implementation of the Project Manager's role in this collaborative activity, covering planning, execution, and evaluation stages. Research subjects are informants directly involved in the campaign, including the Head of Finance, Head of Project Manager, Campaign Operations Associate, and Project Manager from Quickens Agency. The research findings are expected to provide a comprehensive overview of the Project Manager Agency's role in managing digital campaigns, the strategies applied to overcome obstacles, and its contribution to achieving campaign objectives. The findings indicate that the Project Manager Agency plays a strategic role in coordinating stakeholders, managing communication, and adapting to changes
PENGARUH LINGKUNGAN KERJA FISIK DAN NONFISIK TERHADAP KEPUASAN KERJA KARYAWAN OFFICE BOY PT SINAR JERNIH SARANA JAKARTA PUSAT TAHUN 2025 Muhamad Zulkarnain; Yulies Herni
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 5 (2026): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i5.3129

Abstract

Abstract. This study aims to determine the effect of the physical work environment and non-physical work environment on the job satisfaction of Office Boy division employees at PT. Sinar Jernih Sarana, Central Jakarta in 2025. This research uses a quantitative method with a survey approach. The population and sample consisted of 43 employees using a saturated sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression analysis. The results showed that partially the physical work environment had a positive and significant effect on employee job satisfaction with a t-value of 3.779 and a significance value of 0.001 < 0.05. The non-physical work environment also had a positive and significant effect on employee job satisfaction with a t-value of 10.872 and a significance value of 0.000 < 0.05. Simultaneously, the physical and non-physical work environments had a significant effect on employee job satisfaction with an F-value of 67.764 and a significance value of 0.000 < 0.05. The coefficient of determination is reported in the thesis as 0.879, indicating a contribution of 87.9%, while the remaining 12.1% is attributed to other factors. Keywords: Keywords: Physical Work Environment, Non-Physical Work Environment, Job Satisfaction Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan kerja fisik dan lingkungan kerja non fisik terhadap kepuasan kerja karyawan divisi Office Boy pada PT. Sinar Jernih Sarana Jakarta Pusat tahun 2025. Penelitian menggunakan metode kuantitatif dengan pendekatan survei. Populasi sekaligus sampel berjumlah 43 karyawan dengan teknik sampling jenuh. Data dikumpulkan melalui kuesioner dengan skala Likert dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial lingkungan kerja fisik berpengaruh positif dan signifikan terhadap kepuasan kerja dengan nilai t hitung 3,779 dan signifikansi 0,001 < 0,05. Lingkungan kerja non fisik juga berpengaruh positif dan signifikan dengan nilai t hitung 10,872 dan signifikansi 0,000 < 0,05. Secara simultan, lingkungan kerja fisik dan non fisik berpengaruh signifikan terhadap kepuasan kerja dengan nilai F hitung 67,764 dan signifikansi 0,000 < 0,05. Nilai koefisien determinasi yang dinyatakan dalam skripsi sebesar 0,879 menunjukkan kontribusi 87,9%, sedangkan 12,1% dipengaruhi faktor lain di luar penelitian. Kata kunci: Lingkungan Kerja Fisik, Lingkungan Kerja Non Fisik, Kepuasan Kerja
Pengaruh Komunikasi Organisasi, Kepemimpinan Dan Disiplin Kerja Terhadap Produktivitas Kerja (Studi Kasus Pegawai Kantor Kecamatan Larangan Di Kota Tangerang) Rosalinda Rosalinda; Widi Wahyudi
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 5 (2026): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i5.3134

Abstract

This study aims to investigate the influence of Organizational Communication, Leadership, and Work Discipline on Work Productivity. This study used a Likert-scale questionnaire and involved a sample of 40 employees using a non-probability sampling method and saturated sampling technique. The results of a multiple linear regression analysis using SPSS version 26 showed that Organizational Communication had no significant effect on Employee Work Productivity, while Leadership had a positive and significant effect on Employee Work Productivity, while Work Discipline had no significant effect on Employee Work Productivity. These findings provide insights for the management of the Larangan District Office in improving the quality of organizational communication and implementing appropriate leadership to increase employee productivity. These findings have practical implications for improving employee performance and organizational effectiveness, as well as serving as a reference for further research in the field of human resource management.

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