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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 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
Publisher : SEAN Institute

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Abstract

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
Publisher : SEAN Institute

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Abstract

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
Publisher : SEAN Institute

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Abstract

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.

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