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INDONESIA
Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI)
Published by SEAN INSTITUTE
ISSN : -     EISSN : 29640385     DOI : https://doi.org/10.58471
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) adalah jurnal di bidang Ekonomi, Akuntansi dan Manajemen dengan ruang lingkup Ekonomi Bisnis, E-bisnis, Perilaku Konsumen, Kewirausahaan, Keuangan, Kebijakan Publik, Manajemen Sumber Daya Manusia, Perilaku Organisasi, Manajemen Pemasaran, Kualitas Layanan, Manajemen, Manajemen Inovasi Produk, Manajemen Produksi dan Operasional, Manajemen Strategi, Manajemen Keuangan, Perilaku Keuangan, Akuntansi Keuangan, Akuntansi Sektor Publik, Akuntansi Manajemen, Audit dan Tata Kelola Perusahaan, Akuntansi Perbankan, Sistem Informasi Akuntansi, Pendidikan Akuntansi, Perpajakan, Pasar Modal dan bidang yang berhubungan
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 63 Documents
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The Influence of Human Resource Management Strategies and Job Satisfaction on the Performance of Mobile Coffee SMEs in Medan Hengky Kosasih; Elyzabeth Wijaya; Susanto Susanto; Devia Febrina; Eddy Harnjo
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 02 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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Abstract

This study aims to examine the impact of human resource management (HRM) strategies and job satisfaction on the performance of mobile coffee small and medium enterprises (SMEs) in Medan. In this study, HRM is measured based on various factors such as HR planning, training, and the development of skills relevant to the operations of the mobile coffee business. Job satisfaction is evaluated based on aspects of rewards, motivation, and relationships among colleagues within the business. Meanwhile, SME performance is measured by sales levels, customer satisfaction, and operational efficiency. The research method used in this study is a quantitative approach with a survey as the data collection technique. The sample consists of 100 mobile coffee SME owners spread across Medan, and data were collected using a questionnaire specifically designed to measure these variables. The data obtained were then analyzed using multiple linear regression techniques to determine the extent to which HRM and job satisfaction affect business performance. The results show that both HRM strategies and job satisfaction significantly influence the performance of mobile coffee SMEs. Improvements in HRM, such as relevant skills training and high work motivation, were found to enhance business performance. Additionally, high job satisfaction also contributed to performance improvement, with factors such as rewards and supportive relationships among employees playing a significant role. These findings imply that effective HRM and achieving high levels of job satisfaction are crucial in driving the success and progress of mobile coffee SMEs in Medan.
The Influence of Training, Work Discipline, and Organizational Culture on Employee Productivity at PT Golden Communication Batam Region Febriliani Lutfi Latifah; Rini Elfina; Netti Syafitri
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 02 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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Abstract

The underlying phenomenon of this research is the fluctuation of productivity targets and the need to improve the quality of human resources to face competition in the telecommunications industry. The research method used was a quantitative approach, with data collection techniques through distributing questionnaires to 60 respondents, employees of PT. Golden Communication, Batam Region. Data analysis techniques used multiple linear regression analysis, classical assumption tests, and hypothesis testing (ttests and F-tests) using SPSS software. The results of the study partially indicate that the Training variable has a positive and significant effect on Employee Productivity with a calculated t-value of 4.790. The Work Discipline variable has a positive and significant effect on Employee Productivity with a calculated t-value of 2.685. The Organizational Culture variable also has a positive and significant effect on Employee Productivity with a calculated t-value of 2.281. Simultaneously (together), these three variables significantly influence productivity, with an F-value of 14.649. The coefficient of determination (Rsquare) of 0.440 indicates that training, work discipline, and organizational culture contribute 44% to employee productivity, while the remaining 56% is influenced by other factors not examined in this study.
The Influence of the Implementation of Simple Accounting and Financial Literacy on Increasing the Income of MSMEs in East Medan Berupilihen Br Ginting; Tyus Windi Ayuni; Adi Harianto; Amin Hou; Rafida Khairani
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 02 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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Abstract

This study seeks to analyze the influence of simple accounting practices and financial literacy on the income growth performance of micro, small, and medium enterprises (MSMEs) in Medan Timur. Simple accounting is operationalized through key indicators, including systematic record-keeping, preparation of financial reports, and consistency in bookkeeping practices. Financial literacy is assessed based on the level of understanding of fundamental financial concepts, financial planning capabilities, and the ability to make informed financial decisions in business contexts. Meanwhile, income growth performance is measured using indicators such as increased sales, profit growth, and overall financial stability. The study adopts a quantitative research design, employing a survey method as the primary data collection technique. A total of 75 MSME actors in Medan Timur were selected as respondents using purposive sampling. Data were gathered through structured questionnaires specifically developed to measure the research variables. The collected data were subsequently analyzed using multiple linear regression to evaluate the magnitude and significance of the relationships between variables. The findings reveal that both the implementation of simple accounting and financial literacy exert a positive and statistically significant effect on MSME income growth. Accurate and consistent financial recording enables business owners to better monitor and control their financial performance, while a higher level of financial literacy enhances their capacity to make strategic and effective financial decisions. These results underscore the importance of strengthening basic accounting practices and improving financial knowledge as key drivers for sustainable income growth and long-term business development among MSMEs in Medan Timur.
Descriptive Analysis of the Efficiency of Vat Period Tax Return (SPT Masa PPN) Reporting Before and After the Full Implementation of the Coretax System at PT Jasa Citra Lestari Fitri Handayani; Latersia Br Gurusinga; Kennie Khoshashi
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 03 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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Abstract

This study aims to determine the effect of the efficiency of VAT Periodic Tax Return (SPT Masa PPN) reporting before and after the full implementation of the Coretax system at PT Jasa Citra Lestari. The research method used is a quantitative approach, with PT Jasa Citra Lestari as the object of the study. Data analysis was conducted through stages of data coding and reduction, data display, as well as conclusion drawing and verification. The results show that prior to the implementation of the Coretax system, VAT reporting was carried out using separate systems such as e-Faktur and webfaktur, and frequently encountered technical issues such as system errors and slow servers, resulting in longer processing time and inefficiency. After the implementation of Coretax, the reporting process became simpler and more integrated within a single system, supported by automation and validation features that accelerate the process, reduce errors, and improve data accuracy, making it more efficient and effective. Therefore, there is a significant difference in efficiency before and after Coretax implementation, indicated by time savings, reduced workload, and improved reporting quality.
The Effect of Tax Modernization, Tax Rates, and Tax Sanctions on MSME Taxpayer Compliance in the Medan Area District Evelyn Kosumo; Juliandi Sahputra; Hermawan Sutanto
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 03 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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Abstract

Determining the effect of tax modernization, tax rate, and tax sanction on taxpayer’s compliance became the aim of this study by utilizing quantitative approach as its research method. This study utilize primary data that had been gathered through the distribution of questionnaires to taxpayers who were Micro, Small, and Medium Enterprise (MSME) owners in the Medan Area sub-district. Non-Probability Sampling with an Accidental Sampling approach was used as the sampling technique in this study, with a sample size of 100  from the population of 7.263 MSME owners. Multiple Linear Regression Analysis is used as its analysis technique, executed in the SPSS 26 software. The analysis results found the tax modernization, tax rate, and tax sanctions to have had a positive and significant effect, both simultaneouslyand partially, on the MSME taxpayer’s compliance in the Medan Area sub-district.
Effectiveness of Waqf Asset Management by the Ministry of Religious Affairs Office in Efforts to Improve the Economic Welfare of the Community in Langkat Regency Geri Cahya Wardana Butar-Butar; Abi Waqqosh
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 03 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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Abstract

This study aims to determine the effectiveness of waqf asset management by the Langkat Regency Ministry of Religious Affairs Office in improving the economic welfare of the community. This study uses a qualitative approach with field research. Data collection techniques were carried out through observation, interviews, and documentation with informants consisting of the Langkat Regency Ministry of Religious Affairs Office, waqf administrators, and community members related to waqf asset management. The results show that waqf asset management by the Langkat Regency Ministry of Religious Affairs Office has been carried out through data collection activities, nazir guidance, supervision, and assistance with waqf land certification. However, the effectiveness of waqf asset management is still not optimal due to various obstacles such as the low quality of human resources managing waqf, lack of order in waqf administration, and minimal development of productive waqf. Most waqf assets are still used for traditional religious and social purposes so that their contribution to improving the economic welfare of the community is still relatively limited. In addition, the low public understanding of the importance of productive waqf management is also an obstacle to the development of waqf assets in Langkat Regency. To address these issues, the Langkat Regency Ministry of Religious Affairs Office has undertaken various efforts, including providing guidance to the nazir (Islamic trustee), promoting productive waqf, improving waqf administration, and collaborating with various relevant parties to optimize waqf asset management. Therefore, synergy between the government, the nazir (Islamic trustee), and the community is necessary to ensure that waqf asset management is more professional, productive, and oriented toward sustainably improving the economic well-being of the community.
Book-Tax Differences as an Indicator of Earnings Quality: A Study of Tax Accounting Literature Ratna Dina; Sri Handayani; Lidya Christine Wattileo
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 02 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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This study aims to systematically examine the role of Tax-Book Differences (BTD) as an indicator of earnings quality and a detection tool for earnings manipulation practices from a tax accounting perspective. This research uses a Systematic Literature Review (SLR) approach with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines on scientific articles of national and international repute published in the period 2015-2024. From a systematic selection process, 12 key articles were thematically synthesised. The results show that BTD not only reflects technical differences between accounting standards and tax regulations, but also contains information about management's discretionary and opportunistic behaviour. BTD, especially those that are abnormal in nature, are shown to be associated with reduced earnings quality characterised by low earnings persistence and increased information uncertainty. The decline in earnings quality further increases the tendency of earnings manipulation practices, both through discretionary accounting policies and real activity manipulation. This study develops a conceptual framework that integrates the direct and indirect relationships between BTD, earnings quality, and earnings manipulation, and confirms the role of earnings quality as the main transmission mechanism. The research findings provide conceptual contributions to the development of tax accounting literature and practical implications for regulators in utilising BTD as an indicator of risk-based supervision, particularly in the Indonesian context.
Enhancing Financial Reporting Accuracy through Zahir Accounting Software Implementation: A Case Study of PT Kuat Turiman Turiman
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 02 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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This study aims to analyze the implementation of Zahir Accounting Version 6 in improving financial reporting accuracy and financial management effectiveness at PT Kuat, an Event Organizer and MICE company in Jakarta. The company previously utilized a manual accounting system that frequently caused recording errors, delays in financial reporting, difficulties in transaction monitoring, and inadequate financial data storage. This research employed a qualitative approach using a case study method. Data collection techniques included observation, interviews, and documentation involving financial transaction records and company financial statements. The implementation process consisted of software installation, company database setup, opening balance input, transaction recording, and automated financial statement generation. The findings indicate that Zahir Accounting significantly improved transaction recording efficiency, reduced human error, accelerated financial reporting processes, and strengthened financial data security through computerized data storage systems. Furthermore, the software contributed to improving the accuracy and reliability of financial information used for managerial decision-making. Therefore, the implementation of computerized accounting systems supports digital financial transformation within service-based companies.
The Effect of Sales Growth and Firm Size on Profitability in Healthcare Companies Listed on the Indonesia Stock Exchange Astri Amanda Nur Aeny; Fitri Rahmiyatun; Sugiarti Sugiarti; Hartanti Hartanti
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 02 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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This study aims to analyze the effect of Sales Growth and Firm Size on profitability in healthcare companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Profitability was measured using Return on Assets (ROA), while Sales Growth and Firm Size were used as independent variables. This research employed a quantitative approach using secondary data obtained from annual financial reports of healthcare companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling, resulting in sixteen companies selected as research samples. Data analysis was conducted using multiple linear regression analysis with SPSS version 26. The results indicate that Sales Growth does not have a significant effect on profitability, while Firm Size has a significant negative effect on profitability. Simultaneously, Sales Growth and Firm Size significantly affect profitability. These findings suggest that increasing company size may create operational inefficiencies that reduce profitability, while sales growth alone is insufficient to improve financial performance without effective operational and cost management.
The Effect of Exchange Rate, Tunneling Incentive, and Effective Tax Rate on Transfer Pricing in Multinational Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 Period Pricillia Yoanda; Latersia Br. Gurusinga; Hermawan Sutanto
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 03 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
Publisher : SEAN Institute

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This study aims to determine and analyze the effect of exchange rate, tunneling incentive, and effective tax rate on transfer pricing in multinational manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research is quantitative research using secondary data obtained from financial statements published through the official website of the Indonesia Stock Exchange (Indonesia Stock Exchange). The population used in this study consisted of all multinational manufacturing companies listed on the IDX during the 2020–2024 period, totaling 231 companies. The sampling technique used in this research was purposive sampling. Based on several predetermined criteria, 16 companies were selected, resulting in a total of 80 observation data. The data analysis techniques used were descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing using IBM SPSS 25. The results of the study show that partially, exchange rate does not have a significant positive effect on transfer pricing, tunneling incentive has a significant positive effect on transfer pricing, while effective tax rate does not have a significant negative effect on transfer pricing. Simultaneously, the variables of exchange rate, tunneling incentive, and effective tax rate have a significant effect on transfer pricing.

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