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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
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
Articles 86 Documents
The Effect of Online Tutorial Availability and Tax Knowledge Level on Satisfaction in Using Coretax (Case Study of MSMEs in Medan Petisah District) Hermawan Sutanto; Latersia Br Gurusinga; Angelica Angelica
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 03 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
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The purpose of this study is to determine and analyze the influence of the Availability of Online Tutorials and the Level of Tax Knowledge on Coretax User Satisfaction (A Case Study of MSMEs in Medan Petisah District). The research method used in this study is quantitative research. The population in this study consisted of 233 respondents, while the sample was determined using the Slovin formula, resulting in 147 samples. The results of the study indicate that partially, the Availability of Online Tutorials has a positive and significant effect on Coretax User Satisfaction. The Level of Tax Knowledge also has a positive and significant effect on Coretax User Satisfaction. Simultaneously, the Availability of Online Tutorials and the Level of Tax Knowledge have a positive and significant effect on Coretax User Satisfaction.
Pentahelix Strategy, Innovation Capacity, and MSME Competitive Strength in West Bangka Regency Erwin Erwin; Amri Amri; Yulianti Yulianti; Burham Isnanto
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 02 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
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Fewer than 18% of the more than 2,500 micro, small, and medium enterprises (MSMEs) registered in West Bangka Regency sustain competitiveness in national markets, a condition attributed primarily to limited technology adaptation and constrained innovation capability. This study examines the influence of Government Role (X1), Business Role (X2), and Media Role (X3) within the Pentahelix strategy on MSME Competitive Strength (Y) through the mediation of Innovation Capacity (M). Using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0, data were collected from 345 MSME respondents in West Bangka Regency during January through March 2024. All seven hypotheses were supported. The highest path coefficient was observed on the Business Role to Innovation Capacity path (β = 0.507, t = 4.310, p < 0.001). Innovation Capacity partially mediated both the Business Role (indirect effect = 0.050, VAF = 38.5%) and Media Role (indirect effect = 0.039, VAF = 34.2%) relationships with Competitive Strength. Government Role produced a stronger direct effect on Competitive Strength (β = 0.218) than on Innovation Capacity (β = 0.082). This study contributes a more focused mediation model than prior Pentahelix research by retaining only three empirically supported stakeholder elements as simultaneous predictors of Innovation Capacity, producing a parsimonious and policy-relevant model for the archipelago MSME context.
A Review of Islamic Law on the Practice of Ijarah Muntahiyah Bittamlik Contracts in Islamic Banking in Indonesia Suci Ramadania; Winda Syafitri; Shindy Cahyana; Tania Prasadila; Nazli Aisyah Amin; Sindi Agustiana; Muhammad Nur Iqbal
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 03 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
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Ijarah Muntahiyah Bittamlik (IMBT) is a financing product in Islamic banking in Indonesia that combines the concept of leasing (ijarah) with the option of transferring ownership (tamlik) at the end of the contract period. This study aims to examine the legal basis, operational mechanisms, sharia compliance, and obstacles in implementing IMBT, based on DSN-MUI Fatwa Number 27 of 2002 and the Compilation of Sharia Economic Law. In practice, the bank acts as the asset owner and then leases the asset to the customer. At the end of the lease period, there is an option to transfer ownership to the customer through a sale or grant mechanism. The study results indicate that IMBT generally complies with sharia requirements. However, its implementation still faces several challenges, such as low sharia financial literacy among customers, operational complexity, and the risk of problematic financing. Efforts to address this are carried out through strengthening regulations, restructuring contracts, and utilizing ta'zir funds for the qardhul hasan program. This study emphasizes the importance of improving Islamic financial literacy and modernizing banking operational systems to optimize IMBT's contribution to the development of an inclusive and sustainable Islamic economy.
The Influence of Digital Literacy, Business Accessibility, and Illegal Parking on the Development of Small and Medium Culinary Enterprises in the Asia Mega Mas Area, Medan Agusman Agusman; Leony Hoki; Lisbeth Vanessa Marrimarshel
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 03 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
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This study aims to describe the influence of digital literacy, business accessibility and illegal parking on the development of small and medium culinary MSMEs in Asia Mega Mas Medan. The research methodology used is a quantitative descriptive method. The type of data used in this study is quantitative data, which is data obtained in the form of numbers or figures. The data sources are in the form of primary data and secondary data. Primary data was obtained from the results of the distribution of questionnaires to respondents, secondary data was obtained from data and literature related to the problems discussed. The population in this study is all small and medium culinary MSME actors in Asia Mega Mas which totals 136 respondents. The sampling technique used is accidental sampling where 102 respondents from MSMEs will be randomly selected as research samples. The results of the research analysis show that Digital Literacy has an effect on the Development of MSMEs in Asia Mega Mas Medan. Business Accessibility has an effect on the Development of MSMEs in Asia Mega Mas Medan. Illegal Parking Affects the Development of MSMEs Asia Mega Mas Medan. Digital Literacy, Business Accessibility, Illegal Parking have an effect on the Development of MSMEs Asia Mega Mas Medan.
The Role of Digital Marketing Strategy on Patient Loyalty with Hospital Service as a Moderator in Regional Public Hospitals Across Greater Bandung Maulana Sangsaka Nugraha; Putri Naira Radhita; Yen Efawati
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 03 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
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This study aims to analyze the influence of digital marketing strategy on patient loyalty, with hospital service as a moderating variable in Regional Public Hospitals across Greater Bandung. This study employs a quantitative approach using descriptive-verificative methods. The research sample consisted of 100 hospital patient respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed using PLS-SEM through outer model testing, inner model testing, and bootstrapping. The results show that digital marketing strategy has a significant effect on patient loyalty, with a T-statistic value of 2.680 and a p-value of 0.049. Hospital service is also proven to strengthen the influence of digital marketing strategy on patient loyalty, with a T-statistic value of 2.706 and a p-value of 0.048. The R-Square value of 0.512 indicates that the model is able to explain patient loyalty by 51.2%. These findings emphasize the importance of alignment between digital information and the actual quality of hospital services.
Implementation of Contract Law in Resolution of Business Contract Disputes in Indonesia Khairani Alawiyah Matondang; Mery Kristiani Susanti; Salma Diani; Aisyah Fadillah Lubis
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 4 No. 03 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026
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This article discusses the implementation of obligations law in resolving business contract disputes in Indonesia using a normative juridical approach. The study highlights the role of the Civil Code (KUHPerdata) in providing legal certainty regarding the rights and obligations of the parties as well as mechanisms for dispute resolution arising from default. The analysis includes basic principles of agreements, such as pacta sunt servanda, good faith, and freedom of contract, which serve as the foundation for contract interpretation and legal protection for the agreed party. The article examines dispute resolution through both litigation and non-litigation means, including mediation, arbitration, and consensual approaches, along with their advantages and limitations. The findings indicate that the application of obligations law is effective in enforcing contracts and regulating the rights and obligations of parties in business contracts, but it still requires consistent interpretative guidelines to reduce the risk of legal uncertainty. This research provides theoretical and practical insights for business practitioners, lawyers, and legal academics in understanding and implementing dispute resolution mechanisms for business contracts fairly and in accordance with the principles of Indonesian civil law.
The Influence of Leadership Models, Organizational Culture, and Work Environment on Teacher Performance Moderated by Locus of Control in the New Habit Era Achmadi Ramadhani; Nurul Badriyah; Evi Fitrotun
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 2 No. 02 (2024): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI), Mei 2024
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This study aims to analyze the influence of leadership models, organizational culture, and work environment on teacher performance, as well as examine the role of locus of control moderation in these relationships in the era of new habits after the Covid-19 pandemic. The research was conducted at SMAN 1 Babat Lamongan by involving 96 teachers as respondents. The method used is a quantitative approach with Partial Least Square (PLS) analysis using SmartPLS. The results showed that the leadership model had a positive and significant effect on teacher performance (T-Statistic = 3.384; p = 0.001), as well as organizational culture (T-Statistic = 3.371; p = 0.001) and work environment (T-Statistic = 2.101; p = 0.036). The locus of control was also shown to have a significant effect directly on teacher performance (T-Statistic = 2.877; p = 0.004). However, the results of the moderation test showed that the locus of control did not moderate the relationship between leadership models, organizational culture, and work environment on teacher performance. The R-Square value of 0.926 indicates that independent variables explain 92.6% of the variation in teacher performance. These findings provide practical implications for school management to strengthen leadership, develop a positive organizational culture, and improve the quality of the work environment to encourage optimal teacher performance.
The Influence of Product Attributes, Brand Image, and Service Qualityon Digital Marketing Mediated Purchasing Decisions Ainu Anggara; Nurul Badriyah; Titin Titin
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 2 No. 02 (2024): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI), Mei 2024
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This study aims to analyze the influence of product attributes, brand image, and service quality on purchase decisions mediated by digital marketing at car showrooms in Lamongan Regency. This study uses a quantitative approach with the Partial Least Square-Structural Equation Modeling (PLS-SEM) method using the SmartPLS application. Data was collected from 194 respondents who were car buyers consumers at 25 car showrooms in Lamongan Regency using purposive sampling techniques. The results showed that: (1) product attributes had a positive and significant effect on purchase decisions (T-statistic = 2,997; P = 0.003); (2) brand image has a positive and significant effect on purchase decisions (T-statistic = 2,231; P = 0.026); (3) service quality has a positive and significant effect on purchasing decisions (T-stats = 2,719; P = 0.007); (4) digital marketing has a positive and significant effect on purchasing decisions (T-statistic = 3,947; P = 0.000); (5) product attributes have a significant effect on digital marketing (T-stats = 4,861; P = 0.000); (6) brand image has a significant effect on digital marketing (T-stats = 10,122; P = 0.000); (7) service quality has a significant effect on digital marketing (T-statistic = 2,680; P = 0.008). In addition, digital marketing has been proven to partially mediate the relationship between product attributes, brand image, and service quality to purchase decisions. The R-Square value for digital marketing is 0.834 and the purchase decision is 0.881, indicating that the model has strong predictive power.
The Effect of Competence, Compensation, Motivation and Commitment on the Performance of the Family Assistance Team (TPK) at the Lamongan Regency Population Control and Family Planning Office Budi Santoso; Muhammad Imam Syairozi; Evi Fitrotun Najiah
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 2 No. 02 (2024): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI), Mei 2024
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This study aims to analyze the influence of competency, compensation, motivation, and commitment on the performance of Family Assistance Teams (TPK) at the Lamongan Regency Population Control and Family Planning Service. The research background is based on the low TPK performance achievement of only 67.77% of the 100% target in 2022, as well as issues regarding the placement of officials whose backgrounds did not match the required competencies. This study used a quantitative method with a survey approach. The research population was all TPK members in Lamongan Regency totaling 3,108 people, with a sample of 526 respondents. Data were collected through questionnaires and analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results show that: (1) competency has a positive and significant effect on TPK performance (coefficient = 0.444; T-stat = 14.135; p = 0.000); (2) compensation has a positive and significant effect on TPK performance (coefficient = 0.062; T-stat = 2.455; p = 0.014); (3) motivation has a positive and significant effect on TPK performance (coefficient = 0.331; T-stat = 10.015; p = 0.000); and (4) commitment has a positive and significant effect on TPK performance (coefficient = 0.272; T-stat = 8.902; p = 0.000). The R² value of 0.789 indicates that the four variables jointly explain 78.9% of the variation in TPK performance. Competency is the most dominant variable, followed by motivation, commitment, and compensation.
The Influence of Convection Group Marketing Through Social Media on Brand Equity and Consumer Behavior Through Purchase Intent as an Intervening Variable Ifah Zuliarti; Abid Muhtarom; Titin Titin
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 2 No. 02 (2024): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI), Mei 2024
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This study aims to analyze the influence of garment group marketing through social media—encompassing online promotion (X1), price (X2), and marketing activities (X3)—on brand equity (Y1) and consumer attitude (Y2) with purchase intention (Z) as an intervening variable. The study employs a descriptive quantitative approach with 30 consumers who had purchased through Facebook within the past 6 months, selected via purposive sampling. Data were collected through Likert-scale questionnaires (1–5) and analyzed using PLS-SEM with SmartPLS 3. Results indicate that: (1) online promotion does not significantly affect brand equity (p=0.201), consumer attitude (p=0.347), or purchase intention (p=0.545); (2) price does not significantly affect brand equity (p=0.921) or consumer attitude (p=0.073), but significantly affects purchase intention (p=0.000); (3) marketing activities significantly affect brand equity (p=0.021), consumer attitude (p=0.000), and purchase intention (p=0.022); (4) purchase intention significantly affects brand equity (p=0.018) and consumer attitude (p=0.039); (5) price affects brand equity and consumer attitude through full mediation by purchase intention. These findings imply that garment groups need to optimize integrated marketing activities and set competitive pricing to stimulate purchase intention, which in turn enhances brand equity and positive consumer attitudes.