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Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi)
Published by SEAN INSTITUTE
ISSN : -     EISSN : 29865689     DOI : https://doi.org/10.54209
Core Subject : Economy, Science,
Economics, Econometrics & Finance Library & Information Science
Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi) is a journal in the field of Management, Accounting and the Cluster of Economic Sciences with the scope of Development Economics, Accounting, Sharia Economics, Banking, Taxation, Commercial Insurance (Loss), Economic Education, Accounting Education, Cooperative Economics Education, Management, Sharia Management, Financial Administration (Office, Tax, Hotel, Logistics, and others), Marketing, Transportation Management, Industrial Management, Informatics Management, Secretariat, Business Economics, E-business, Consumer Behavior, Entrepreneurship, Finance, Public Policy, Human Resource Management, Organizational Behavior, Management Marketing, Quality of Service, Banking Accounting, Accounting Information Systems, Accounting Education, Taxation, Capital and Investment Markets, SME Accounting, Rural Credit Institution Accounting, And other related fields of science.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 105 Documents
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The Effect of Financial Literacy, Financial Attitudes, and Financial Inclusion on the Financial Performance of MSMEs Tanete Riattang Bone Regency Mega Utami; Sri Astuti Mualimin; Mahfudnurnajamuddin; Budiandriani
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), inpres 2026
Publisher : SEAN Institute

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Abstract

This study aims to examine the influence of financial literacy, financial attitudes, and financial inclusion on the financial performance of MSMEs in Tanete Riattang District, Bone Regency.The population in this study includes all Micro, Small, and Medium Enterprises (MSMEs) actors in Tanete Riattang District, Bone Regency, with a total of 1,958 MSME actors. In determining the sample, the researcher used the Slovin formula so that as many as 100 respondents were obtained by simple random sampling technique. This study uses a quantitative approach with a survey method. The data used is primary data obtained through the distribution of a questionnaire with a Likert scale to the respondents. The data analysis method used was multiple linear regression analysis with the help of the SPSS program. The results of the study show that: 1) Financial literacy has a positive and significant effect on the financial performance of MSMEs, 2) Financial attitudes have a positive and significant effect on the financial performance of MSMEs, and 3) Financial inclusion has a positive and significant effect on the financial performance of MSMEs. In addition, simultaneously financial literacy, financial attitudes, and financial inclusion have a significant effect on the financial performance of MSMEs in Tanete Riattang District, Bone Regency.
The Effect of Corporate Social Responsibility and Capital Structure on the Financial Performance of Mining Companies Listed on the Indonesian Stock Exchange (IDX) Nuralfania; Syamrul; Masdar Mas’ud; Budiandriani
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), inpres 2026
Publisher : SEAN Institute

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Abstract

This study aims to analyze the effects of corporate social responsibility (CSR) and capital structure on the financial performance of mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employs a quantitative approach using purposive sampling. From a population of 67 companies, 6 companies were selected as the research sample. The data were analyzed using multiple linear regression with the aid of IBM SPSS. The results indicate that CSR and capital structure have a positive and significant effect on financial performance. These findings suggest that enhancing CSR implementation and optimizing capital structure management can support improvements in a company’s financial performance.
Fixed Asset Management in the Perspective of Auditing and Accounting Standards: a Study at the Tarakan City Transportation Office Syahrial Maulana; Iqrima Mas Mappangile
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), inpres 2026
Publisher : SEAN Institute

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Abstract

Fixed assets are a vital component of government financial statements, holding significant value and strategic roles in supporting organizational operations. The complexity of their recording, valuation, and presentation makes fixed assets a central concern in public sector accounting practices. This study aims to analyze the accounting treatment of fixed assets at the Department of Transportation of Tarakan City based on Government Accounting Standards Statement (PSAP) No. 07. This research employs a qualitative approach using literature review and document analysis techniques. The results show that although the Department of Transportation has implemented most provisions of PSAP No. 07, several issues remain, such as inconsistent asset recording and inadequate asset valuation practices. These findings highlight the need to improve fixed asset management systems to enhance the transparency and accountability of regional financial management.
Determinants of the Financial Performance of MSMEs Assisted by the Rakyat Sejahtera Abadi Credit Union Cooperative in Bekasi City: The Influence of Financial Literacy, Cooperative Capital Facilitation, and Fintech Adoption Moderated by Regulatory Support Agtovia Frimayasa; Ibnu Haris Nasution
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), inpres 2026
Publisher : SEAN Institute

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Abstract

Micro, Small, and Medium Enterprises (MSMEs) constitute a major pillar of Indonesia's economy; however, many cooperative-assisted MSMEs continue to experience difficulties in achieving sustainable financial performance due to limited financial capability, restricted access to capital, and uneven adoption of digital financial technologies. Despite the strategic role of cooperatives in supporting MSME development, empirical evidence integrating financial literacy, cooperative capital facilitation, fintech adoption, and institutional support within a single analytical framework remains limited. This study aims to examine the effects of financial literacy, cooperative capital facilitation, and fintech adoption on the financial performance of MSMEs assisted by the Rakyat Sejahtera Abadi Credit Union Cooperative in Bekasi City. Furthermore, it investigates the moderating role of regulatory support in strengthening these relationships. A quantitative explanatory approach was employed using survey data collected from 138 MSME owners. Data were analyzed using multiple regression and Moderated Regression Analysis (MRA) with SPSS. The results indicate that financial literacy, cooperative capital facilitation, and fintech adoption positively and significantly influence MSME financial performance, with fintech adoption emerging as the strongest predictor. Regulatory support also significantly strengthens the effects of all three determinants on financial performance, highlighting the importance of a supportive institutional environment in enhancing the effectiveness of financial capability, cooperative financing, and digital technology adoption. This study contributes to the MSME literature by integrating financial, technological, and institutional perspectives into a comprehensive analytical framework, while providing practical implications for policymakers, cooperatives, and MSME owners in designing more effective strategies to improve business sustainability and competitiveness.
Digital Tax Avoidance in the Era of Core Tax Administration: Exploring Technical Loopholes and the Illusion of Compliance in Indonesia Hartono Hartono; Yusuf Yusuf
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), inpres 2026
Publisher : SEAN Institute

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Abstract

The digital transformation of tax administration is expected to improve administrative efficiency, transparency, and voluntary taxpayer compliance. Nevertheless, the implementation of Indonesia's Core Tax Administration System (CoreTax) has also introduced technological vulnerabilities that may create new opportunities for tax avoidance. This study aims to identify the technical loopholes emerging during CoreTax implementation and examine how these vulnerabilities influence taxpayer behavior in the digital tax environment. An instrumental qualitative case study approach was employed, using semi-structured interviews with 17 participants comprising tax officials, tax consultants, corporate taxpayers, and taxation academics, complemented by document analysis. The findings reveal four major technical loopholes: data migration gaps, validation delays, algorithmic blind spots, and authentication weaknesses. These vulnerabilities encourage three adaptive tax avoidance strategies, data omission, timing exploitation, and transaction shifting, while simultaneously fostering an illusion of compliance, whereby taxpayers perceive successful system validation as evidence of substantive compliance. Based on these findings, this study proposes the concept of Digital Tax Avoidance, extending Tax Compliance Theory and Information Asymmetry Theory by incorporating technological vulnerabilities into taxpayer behavior. The study concludes that digital tax transformation should be accompanied by continuous system refinement, stronger real-time validation, enhanced authentication mechanisms, and adaptive risk-based monitoring to minimize digital tax avoidance and strengthen the integrity of modern tax administration.
The Influence of Digital Marketing Capability and Talent Development on Business Performance: The Mediating Role of Innovation Capability among Creative Industry Micro, Small, and Medium Enterprises (MSMEs) in Garut Regency, Indonesia Ahmad Rojikun; Agustinus Yanuar Budhi Heriyanto
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), inpres 2026
Publisher : SEAN Institute

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Abstract

This study investigates the influence of Digital Marketing Capability and Talent Development on Business Performance, with Innovation Capability as a mediating variable among creative-industry Micro, Small, and Medium Enterprises (MSMEs) in Garut Regency, Indonesia. A quantitative approach was employed using a structured questionnaire distributed to MSME owners and managers. Of the 120 questionnaires distributed, 100 valid responses were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3. The results reveal that Digital Marketing Capability and Talent Development have positive and significant effects on Innovation Capability. However, Digital Marketing Capability, Talent Development, and Innovation Capability do not significantly influence Business Performance. Furthermore, Innovation Capability does not mediate the relationships between Digital Marketing Capability, Talent Development, and Business Performance. These findings suggest that strengthening digital capability and human resource development alone is insufficient to improve business performance without complementary organizational and environmental factors. This study contributes to the Resource-Based View and Dynamic Capability Theory by highlighting the importance of innovation capability development while emphasizing the need for integrated strategies to achieve sustainable business performance among creative-industry MSMEs.
The Influence of Management Capability, Staff Competence, and Waiting Time on Revisit Intention at Dental Clinic X with Patient Satisfaction as a Mediating Variable Lismawati Lismawati; Zoel Hutabarat
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), inpres 2026
Publisher : SEAN Institute

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Abstract

This study examines the effects of management capability, staff competence, and waiting time on patient revisit intention at Dental Clinic X, with patient satisfaction as a mediating variable. A quantitative explanatory design was applied using a structured questionnaire distributed to patients who had visited the clinic more than once. A total of 213 valid responses were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that management capability and staff competence have positive and significant effects on patient satisfaction. Patient satisfaction also has a positive and significant effect on revisit intention. Management capability has a direct positive effect on revisit intention, while staff competence and waiting time do not have significant direct effects. The mediation test indicates that patient satisfaction mediates the effects of management capability and staff competence on revisit intention, but does not mediate the effect of waiting time. These findings highlight the importance of managerial quality and staff competence in strengthening patient satisfaction and encouraging revisit intention in dental health services.
The Impact of Fintech-Based Digital Payments and Saving Intention on Consumptive Behavior: the Moderating Role of Financial Literacy Among Economics Students Sofia Asyriana Br. P; Gadis Alfiya Kadrun Nada
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), inpres 2026
Publisher : SEAN Institute

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This study investigates the influence of fintech-based digital payment usage and saving intention on the consumptive behavior of students at the Faculty of Economics, Universitas 17 Agustus 1945 Banyuwangi. It also examines whether financial literacy strengthens or weakens the relationship between these variables and consumptive behavior. A quantitative explanatory research design was employed, with primary data collected through questionnaires distributed to undergraduate students from the 2022–2025 cohorts. Using a purposive sampling technique, 99 valid responses were obtained for analysis. The proposed research model was analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The findings reveal that the use of fintech-based digital payment services does not significantly influence students’ consumptive behavior. Likewise, saving intention does not show a direct and significant effect on consumptive behavior. Furthermore, financial literacy does not significantly moderate the relationship between fintech-based digital payment usage and consumptive behavior. In contrast, financial literacy significantly strengthens the relationship between saving intention and consumptive behavior. These results suggest that students primarily use digital payment services as a practical transaction method rather than as a factor that encourages excessive consumption. Moreover, a higher level of financial literacy appears to reinforce the positive influence of saving intention in reducing consumptive behavior. The study highlights the importance of improving financial literacy as an essential strategy for promoting responsible financial decision-making among university students.
Access to Mudharabah and Musyarakah Financing and MSME Growth: the Mediating Role of Capital Management Effectiveness in Deli Serdang Regency Sabaruddin Chaniago; Muhammad Fathoni; Cici Handayani; Mhd Restu Razaq; Nurjafa Nurjafa
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), inpres 2026
Publisher : SEAN Institute

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Abstract

Micro, small, and medium enterprise (MSME) growth depends greatly on entrepreneurs’ ability to access appropriate financing and manage capital efficiently. Within the Islamic economic framework, mudharabah and musyarakah financing offer partnership-based funding mechanisms founded on fairness, transparency, and profit-sharing agreements. These instruments are particularly relevant to MSMEs because they provide capital while promoting a more balanced relationship between business owners and Islamic financial institutions.This study aims to examine the effects of access to mudharabah and musyarakah financing on MSME growth, with capital management effectiveness serving as a mediating variable in Deli Serdang Regency. A quantitative associative design will be applied to MSME owners or managers who currently use or have previously used Islamic financing. Respondents will be selected through purposive sampling, while primary data will be collected using structured questionnaires.The proposed analysis will employ Partial Least Squares–Structural Equation Modeling (PLS-SEM) to assess both direct and indirect relationships among the variables. Financing access will be measured through ease of access, suitability of requirements, contract clarity, affordability of profit-sharing arrangements, and institutional support. Capital management effectiveness will cover planning, utilization, control, and evaluation. MSME growth over time will be reflected in sales, profit, assets, customer base, and sustainable operational capacity.
The Influence of Public Accountability and Transparency on the Effectiveness of Community Development Activity Budget Management: An Empirical Study in Sudirejo-I Urban Village, Medan City District, Indonesia Renny Maisyarah; Agus Tripriyono; Muhammad Ricky gunawan
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), inpres 2026
Publisher : SEAN Institute

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This study aims to examine the effect of public accountability on the effectiveness of community activity budget management in Sudirejo-I Urban Village, Medan Kota District, Indonesia. Public accountability is a fundamental principle of good governance that promotes transparency, responsibility, and efficient utilization of public funds. This research employed a quantitative approach using an associative research design. Data were collected through questionnaires distributed to 109 respondents, including village officials, neighborhood heads, community leaders, and local residents. The collected data were analyzed using descriptive statistics, validity and reliability tests, simple linear regression, t-test, and coefficient of determination (R²) with SPSS Statistics. The findings reveal that public accountability was perceived to be at a good level (mean = 4.14), while the effectiveness of community activity budget management was categorized as effective (mean = 4.15). Regression analysis produced the equation Y = 12.318 + 0.731X, indicating a positive relationship between public accountability and budget management effectiveness. The hypothesis testing results showed a significant positive effect of public accountability on budget management effectiveness (t = 8.962, p < 0.001). Furthermore, the coefficient of determination (R² = 0.581) indicates that public accountability explains 58.1% of the variance in the effectiveness of community activity budget management. These findings suggest that strengthening transparency, compliance with regulations, information disclosure, and community participation can significantly improve financial governance and budget management effectiveness at the village government level.

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