JEMBA: Journal of Economics, Management, Business, and Accounting
JEMBAs goal is to advance and promote innovative thinking in Economics, Management, Business, and Accounting related disciplines. The journal spreads recent research works and activities from academicians and practitioners so that networks and new links can be established among thinkers as well as creative thinking and application-oriented issues can be enhanced. A copy of JEMBA style guidelines can be found inside the rear cover of the journal. The Journal of Economics, Management, Business, and Accounting is published Four times a year that is in March, June, September, and December of every year, and published by Lentera Barasaki Publishing House. JEMBA is peer reviewed and a fully open-access journal and Article Processing Charge will be applied.
Articles
50 Documents
<![CDATA[The Effect of Good Corporate Governance Mechanism on Company Financial Performance with Company Size As a Moderating Variable ]]>
<![CDATA[Gogalim, Tya Thirani Lea]]>;
<![CDATA[Pujiati, Diyah]]>;
<![CDATA[Samekto, Agus]]>
<![CDATA[ JEMBA: Journal of Economics, Management, Business and Accounting Vol. 2 No. 1 (2024): JEMBA: Journal of Economics, Management, Business, and Accounting ]]>
Publisher : <![CDATA[Lentera Barasaki Publishing House ]]>
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DOI: 10.54783/jemba.v2i1.36
<![CDATA[This research aims to examine the influence of good corporate governance mechanism consisting of independent commissioners, institutional ownership, and audit committees on company financial performance which is moderated by company size. This research used 86 companies with a population of manufacturing industry companies in the property and real estate sectors listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period, with a total sample of 344 financial report data. The data analysis technique used is the multiple linear regression analysis method. The research results show that independent commissioners and audit committees have no effect on financial performance and cannot be moderated by company size. On the other hand, institutional ownership influences the company's financial performance and can be moderated by company size]]>
<![CDATA[Pengaruh Kesadaran Pajak, Sosialisasi Perpajakan, Sanksi Perpajakan, Layanan E-Commerce Terhadap Kepatuhan Wajib Pajak Kendaraan ]]>
<![CDATA[Yahya, Dion Yuzhar]]>;
<![CDATA[Murdiawati, Dewi]]>;
<![CDATA[Prananjaya, Kadek Pranetha]]>
<![CDATA[ JEMBA: Journal of Economics, Management, Business and Accounting Vol. 2 No. 1 (2024): JEMBA: Journal of Economics, Management, Business, and Accounting ]]>
Publisher : <![CDATA[Lentera Barasaki Publishing House ]]>
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DOI: 10.54783/jemba.v2i1.37
<![CDATA[Indonesia as a developing country will continue to improve the quality of national development to improve people's living standards. To carry out national development, of course, requires quite a large amount of funding, one source of funding obtained by the government is from tax collection. The aim of this research is to analyze the relationship between the influence of tax awareness, tax socialization, tax sanctions and e-commerce services. The research data used uses primary data. Data was obtained from a questionnaire distributed to registered motor vehicle taxpayers in Sidoarjo Regency. The number of questionnaires distributed was 160 questionnaires, of which only 126 questionnaires could be processed. Data were processed using multiple linear regression analysis tests using the SPPS. The result inform that the tax awareness variable has a partial effect on vehicle tax compliance and the tax socialization variable has no partial effect on vehicle tax compliance. The findings also inform that the tax sanctions variable has a partial effect on vehicle tax compliance and the e-commerce service variable has a partial effect on vehicle tax compliance.]]>
<![CDATA[The Influence of Auditor Professionalism, Independence, and Ethics on External Audit Quality ]]>
<![CDATA[Herdiawan, Ricky Andrew]]>;
<![CDATA[Shonhadji, Nanang]]>;
<![CDATA[Irwandi, Soni Agus]]>
<![CDATA[ JEMBA: Journal of Economics, Management, Business and Accounting Vol. 2 No. 2 (2024): JEMBA: Journal of Economics, Management, Business, and Accounting ]]>
Publisher : <![CDATA[Lentera Barasaki Publishing House ]]>
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DOI: 10.54783/jemba.v2i2.38
<![CDATA[The purpose of this study was to explain the effect of auditor professionalism, independence, and ethics on external audit quality. This research is included in causal research using a quantitative approach, the population of this study are auditors who work at KAP in the city of Surabaya. Sampling used a purposive sampling technique, and the number of samples used was 49 respondents. Data collection was carried out by distributing questionnaires, the questionnaire was the instrument used to obtain respondents' responses. Data were analyzed using Partial Least Square (PLS) with SmartPLS software version 4.0. The results of this research show that professionalism affects external audit quality, independence does not affect audit quality, and auditor ethics affects audit quality.]]>
<![CDATA[Independence of Government Auditors: Anteceden and Consequences in Improving Audit Quality ]]>
<![CDATA[Putri, Alsa Safina]]>;
<![CDATA[Budisusetyo, Sasongko]]>
<![CDATA[ JEMBA: Journal of Economics, Management, Business and Accounting Vol. 2 No. 2 (2024): JEMBA: Journal of Economics, Management, Business, and Accounting ]]>
Publisher : <![CDATA[Lentera Barasaki Publishing House ]]>
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DOI: 10.54783/jemba.v2i2.39
<![CDATA[Inspectorate internal audit is an important part of supervision and internal control in a government organization. The quality of the inspectorate's internal audit greatly influences management effectiveness and accountability in the use of public resources. Therefore, it is important to understand the factors that influence the quality of the inspectorate's internal audit. The aim of this research is to determine the influence of independence, work experience and accountability on the audit quality of internal auditors working at the Surabaya and Sidoarjo Inspectorates in 2023. The sampling technique used purposive sampling of 50 samples. The research instrument uses a questionnaire with five Likert scales to measure respondents' opinions. The analysis technique uses Structural Equation Modeling-Partial Least Square (SEM-PLS) consisting of descriptive statistical analysis and partial least square test. The results of this research show that independence, work experience and accountability have a positive effect on internal audit quality.]]>
<![CDATA[ANALISIS PENGARUH INFLASI, KURS, BI RATE TERHADAP HARGA INDEKS SAHAM SYARIAH INDONESIA PERIODE 2016-2022 ]]>
<![CDATA[Yusuf, Nawaf]]>
<![CDATA[ JEMBA: Journal of Economics, Management, Business and Accounting Vol. 2 No. 1 (2024): JEMBA: Journal of Economics, Management, Business, and Accounting ]]>
Publisher : <![CDATA[Lentera Barasaki Publishing House ]]>
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DOI: 10.54783/jemba.v2i1.46
<![CDATA[Bursa Efek Indonesia merupakan wadah bagi perusahaan-perusahaan untuk membeli dan menjual saham sehingga dapat memperoleh sumber pembiayaan jangka panjang, menjaga kelangsungan usahanya kepada masyarakat dengan kata lain investor, dan membantu investor untuk membeli. atau menjual sahamnya baik kepada investor lain maupun kepada perusahaan yang sahamnya dibeli. Inflasi adalah kecenderungan harga-harga naik secara umum dan terus menerus. Kurs penukaran mata uang merupakan penawaran harga pasar suatu mata uang asing terhadap harga mata uang dalam negeri. Bunga bank dapat diartikan sebagai imbalan yang secara kontraktual dibayarkan oleh bank kepada nasabah yang membeli atau menjual produknya. Indeks Saham Syariah Indonesia merupakan indeks pasar saham syariah yang tercatat di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah metode kuantitatif dengan model analisis regresi linier berganda. Secara parsial inflasi berpengaruh positif terhadap harga indeks saham syariah Indonesia, Kurs berpengaruh positif terhadap harga indeks saham indonesia, suku bunga perbankan indonesia berpengaruh negatif terhadap harga indeks saham Indonesia. Inflasi, Nilai Tukar, Suku Bunga Bank Indonesia berpengaruh positif dan signifikan terhadap harga indeks saham syariah Indonesia.]]>
<![CDATA[The Role of Zaqah, Infaq, Sadaqah in Improving Economic Welfare ]]>
<![CDATA[Rachmatika, Tisa Nadia]]>
<![CDATA[ JEMBA: Journal of Economics, Management, Business and Accounting Vol. 2 No. 1 (2024): JEMBA: Journal of Economics, Management, Business, and Accounting ]]>
Publisher : <![CDATA[Lentera Barasaki Publishing House ]]>
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DOI: 10.54783/jemba.v2i1.47
<![CDATA[Indonesia as a country that has a Muslim majority population, has a great opportunity in the management of zakat, infaq, and sadaqah (ZIS). The occurrence of inequality related to social and economic problems causes the standard of living to be lower, thus affecting the occurrence of poverty. ZIS is used to help people who are experiencing difficulties because ZIS funds are capital for improving the economy and social welfare. The government is obliged to manage ZIS funds through the authorized institution to manage them, so the government establishes a ZIS management institution so that it can be legally accountable. The distribution procedure is carried out in 2 ways, namely by distribution and utilization.]]>
<![CDATA[SEJARAH KEBIJAKAN FISKAL: MASA KERAJAAN-KERAJAAN KECIL (FATHIMIYAH, MAMALIK, SAFAWIYAH PERSIA, MUGHAL INDIA DAN TURKI UTSMANI) ]]>
<![CDATA[Ulpah, Dina Mariana]]>;
<![CDATA[Yusuf, Nawaf]]>;
<![CDATA[Rachmatika, Tisa Nadia]]>
<![CDATA[ JEMBA: Journal of Economics, Management, Business and Accounting Vol. 2 No. 1 (2024): JEMBA: Journal of Economics, Management, Business, and Accounting ]]>
Publisher : <![CDATA[Lentera Barasaki Publishing House ]]>
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DOI: 10.54783/jemba.v2i1.48
<![CDATA[Sejarah kebijakan fiskal pada masa kerajaan-kerajaan kecil seperti kerajaan Fathimiyah, Mamalik, Turki Utsmani, Safawiyah Persia dan Mughal India yang memiliki tujuan untuk meningkatkan kesjahteraan masyarakat. Metode yang digunakan dalam jurnal ini adalah kualitatif. Sumber data yang digunakan berupa literature reasearch yang berasal dari buku artikel jurnal dan internet serta disatukan pada pembahasan terkait. Teknik analisa data berupa deskriptif kualitatif sehingga penulis dapat memberikan kesimpulan yang sistematis dan relevan terhadap pembaca. Hasil dari kajian tersebut menjelaskan bahwa kebijakan fiskal pada masa kerajaan kecil telah mengalami kemajuan yang diperoleh dari perluasan wilayah akibat peperangan dengan mengandalkan sektor pertanian dan sektor perdagangan internasional yang dibuktikan melalui instrumen kharaj (pajak bumi atau tanah pertanian), jizyah (pajak bagi kalangan nonmuslim), fa’i atau anfal, ghanimah tidak bergerak, usyur (bea cukai dari hasil ekspor dan impor), zakat dan wakaf yang akan di distribusikan guna untuk kepentingan masyarakat.]]>
<![CDATA[ANALISIS SWOT DALAM MENGEMBANGKAN STRATEGI PEMASARAN PADA UMKM BALAPAN COFFE SACHET DI KABUPATEN TASIKMALAYA ]]>
<![CDATA[Ulpah, Dina Mariana]]>
<![CDATA[ JEMBA: Journal of Economics, Management, Business and Accounting Vol. 2 No. 2 (2024): JEMBA: Journal of Economics, Management, Business, and Accounting ]]>
Publisher : <![CDATA[Lentera Barasaki Publishing House ]]>
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DOI: 10.54783/jemba.v2i2.49
<![CDATA[Jurnal penelitian ini akan membahas tentang strategi pemasaran dan analisis SWOT pada UMKM balapan coffe sachet. Metode yang lakukan pada jurnal ini berupa kualitatif. Sumber data yang digunakan meliputi data primer yang diperoleh melalui wawancara langsung dan observasi di lapangan, sedangkan data sekunder diperoleh dari hasil wawancara yang di kolaborasikan ke dalam buku, artikel jurnal dan internet untuk mendapatkan kesimpulan yang sistematis dan relevan. Analisis pada penelitian ini dilakukan dengan mendeskripsikan kondisi objektif di lapangan dengan cara strategi pemasaran melalui marketing mix yang didalamnya yaitu strategi produk, harga, promosi, distribusi dan analisis SWOT pada produk Balapan coffe sachet. Hasil penelitian ini menyebutkan bahwa pada produk balapan coffe ini harus bisa meningkatkan kembali bentuk pemasarannya ke daerah-daerah lain seperti pada market place agar jaringan penjualannya lebih meluas. Selain itu, balapan coffe sachet dapat meningkatkan strategi pemasaran produk kopi sachet yang bisa memanfaatkan kekuatan dan peluang yang ada.]]>
<![CDATA[PENGARUH BPUM (BANTUAN PRODUKTIF USAHA MIKRO) TAHUN 2020 TERHADAP EKSISTENSI USAHA MIKRO DI KELURAHAN BOJONGHERANG KABUPATEN CIANJUR ]]>
<![CDATA[Diana, Dessy Rahmawati]]>
<![CDATA[ JEMBA: Journal of Economics, Management, Business and Accounting Vol. 2 No. 2 (2024): JEMBA: Journal of Economics, Management, Business, and Accounting ]]>
Publisher : <![CDATA[Lentera Barasaki Publishing House ]]>
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DOI: 10.54783/jemba.v2i2.50
<![CDATA[Bidang ekonomi merupakan salah satu sektor vital yang mengalami keterpurukan akibat Pandemi Covid-19. UMKM merupakan salah satu sektor yang terkena dampak, padahal UMKM menjadi penopang utama pertumbuhan perekonomian nasional. Pemerintah berupaya memulihkan perekonomian nasional dengan berbagai program kebijakan ekonomi, diantaranya BPUM (Bantuan Produktif Usaha Mikro). Artikel ini bertujuan untuk mengetahui kondisi Usaha Mikro di Kelurahan Bojongherang Kabupaten Cianjur dan mengetahui apakah terdapat pengaruh BPUM terhadap eksistensi Usaha Mikro tersebut. Metode penelitian menggunakan pendekatan kuantitatif dengan sumber data primer pelaku usaha mikro yang menerima BPUM di Kelurahan Bojongherang Kabupaten Cianjur, dengan metode analisis data yaitu analisis regresi linier sederhana. Hasil penelitian diperoleh bahwa terdapat pengaruh BPUM terhadap eksistensi usaha mikro di Kelurahan Bojongherang Kabupaten Cianjur, yang dibuktikan dari uji t, dimana t hitung > t table (4,673 > 2,306), dengan nilai sigifikansi variabel 0,000 < 0,005. Dari analisis koefisien determinasi diperoleh bahwa bahwa BPUM mempengaruhi eksistensi usaha mikro sebesar 30%.]]>
<![CDATA[PENGARUH KEPUTUSAN PEMBELIAN DAN PEMAHAMAN EKONOMI ISLAM TERHADAP PERILAKU KONSUMTIF MELALUI SITUS BELANJA ONLINE ]]>
<![CDATA[Fatonah, Nurul Fitriani]]>
<![CDATA[ JEMBA: Journal of Economics, Management, Business and Accounting Vol. 2 No. 2 (2024): JEMBA: Journal of Economics, Management, Business, and Accounting ]]>
Publisher : <![CDATA[Lentera Barasaki Publishing House ]]>
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DOI: 10.54783/jemba.v2i2.51
<![CDATA[Jurnal penelitian ini bertujuan untuk mengetahui pengaruh antara keputusan pembelian, pemahaman ekonomi islam terhadap perilaku konsumtif dikalangan mahasiswa, serta melihat gambaran tingkat belanja mahasiswa yang dipengaruhi oleh perkembangan trend digital. Penelitian ini dilakukan di Pascarjana Ekonomi Islam Universitas Islam Negeri Sunan Gunung Djati Bandung. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi yaitu mahasiswa ekonomi islam. Sampel yang digunakan dalam penelitian ini sebanyak 46 mahasiswa ditentukan dengan teknik purposive sampling. Berdasarkan hasil penelitian, dapat disimpulkan bahwa secara simultan kedua variabel independen X1 dan X2 berpengaruh terhadap variabel dependen (Y), dan parsial hanya pemahaman ekonomi islam X2 yang berpengaruh signifikan terhadap variabel perilaku konsumtif. Sedangkan variabel keputusan pembelian (X2) tidak berpengaruh. Besarnya koefisien determinasi (R square) adalah 23,4%. Hal ini berarti kedua variabel independen hanya mampu menjelaskan sebesar 23,4 % variasi dependen. sedangkan sisanya dipengaruhi oleh variabel lain yang tidak dijelaskan dalam penelitian ini.]]>
