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Journal of Management and Economics Research
Published by CV. Graha Mitra Edukasi
ISSN : -     EISSN : 29639662     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The field of study of the Journal of Management and Economics Research journal, in the field of Economic, and Management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 43 Documents
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Pengaruh Sanksi Perpajakan dan Motivasi Wajib Pajak Terhadap Minat Menggunakan Jasa Konsultan Pajak Ananda, Sonia; Rambe, Rizki Fillhayati; Arifin, Syamsul Bahri
Journal of Management and Economics Research Vol 3 No 1 (2024): December 2024
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v3i1.184

Abstract

This study aims to determine the effect of tax sanctions and taxpayer motivation on interest in using tax consultant services. This research was conducted at the Regional Office of DGT SUMUT I. The sampling technique used is random sampling with the calculation of the slovin formula so that 100 taxpayer respondents are obtained. The data analysis technique used is multiple linear regression with the SPSS 26 analysis tool. The results of this study indicate that tax sanctions have no effect on interest in using tax consultant services, while taxpayer motivation affects interest in using tax consultant services.
Pengaruh Literasi Keuangan dan Gaya Hidup Terhadap Perilaku Keuangan Mahasiswa Asdiana, Asdiana; Paleni, Herman; Nasruddin, Nasruddin
Journal of Management and Economics Research Vol 3 No 1 (2024): December 2024
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v3i1.185

Abstract

This study aims to determine and analyze the effect of financial literacy and lifestyle on the financial behavior of students of management study program at Bina Insan University. This research used 90 respondents as a sample. Research data obtained from the results of direct observation, questionnaires, and documentation. The data analysis technique is PLS (Partial Least Square) test, namely the Measuarent Model/Outer Model, Structural Model/Inner Model, and Hypothesis Test. The results described that the financial literacy and also lifestyle variable had a positive and significant effect on the financial behavior of management study program students at Bina Insan University.
Analisis Efektivitas Penggunaan E-Filing dalam Penerimaan Pajak pada KPP Pratama Medan Barat Simbolon, Deliyanti; Afrida, Fenny; Wahyuni, Putri
Journal of Management and Economics Research Vol 3 No 1 (2024): December 2024
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v3i1.186

Abstract

The purpose of knowing the use of E-filling at KPP Pratama Medan Barat and to determine the effectiveness of the use of E-filling in tax revenue at KPP Pratama Medan Barat. This research uses qualitative data from primary data sources and secondary data sources. This research used data collection techniques, namely interviews and documentation studies Location This research was conducted at the West Medan Pratama Tax Service Office located at Jl. Dormitory No. 7-A, Sei Sikambing C ll, Medan Helvetia, Medan City, North Sumatra 20123. Findings Based on the results of the study, it is known that the number of WPOPs who submit tax returns from the West Medan Sub-district using E-filling is already large and increases every year, thus showing the effectiveness of the use of E-filling in tax revenue at the KPP Pratama Medan Barat has reached the expected amount with an average percentage - 100% in the last 5 years. Implications In addition, every process of E-filling still has weaknesses, but with the socialisation that is often carried out by the West Medan KPP to individual taxpayers related to the use of e-filling, it increases the knowledge of individual taxpayers in its use so that it increases confidence in the use of e-filling and with this convenience it affects tax revenue at the West Medan KPP. And the hope is that the fiscus is always responsive to the difficulties experienced by taxpayers in using e-filling. This research approach is descriptive research that refers to inductive data analysis Research Type - Empirical Study / Field Study.
Analisis Fundamental Kinerja Keuangan Terhadap Pertumbuhan Perusahaan Terdaftar di BEI Muliyani, Muliyani; Putri, Viona Saskia; Tanjung, Ahmad Albar
Journal of Management and Economics Research Vol 3 No 1 (2024): December 2024
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v3i1.187

Abstract

This research aims to conduct a fundamental analysis of PT Summarecon Agung Tbk, a leading property development company in Indonesia. Fundamental analysis is one of the measurement methods used by investors to determine the safety of a stock value. This method is carried out by examining the financial factors and economic conditions of related companies. In this study, secondary data in the form of financial statements of PT Summarecon Agung Tbk were analysed to assess financial ratios such as liquidity, activity, solvency, profitability and market ratios. In addition, external factors such as macroeconomic conditions, interest rates, inflation, and property industry trends in Indonesia were also considered. Observations were made of financial reports published on the Indonesia Stock Exchange (IDX) website for the period 2019-2023. The analysis results show that the financial performance of PT Summarecon Agung Tbk is in good and stable condition. Financial performance based on the liquidity ratio shows a value greater than 1, so it can be concluded that the liquidity of SMRA is in good condition and SMRA is able to pay off existing current liabilities. The solvency ratio shows a value greater than one, which indicates that the capital structure of SMRA is dominated by equity rather than debt. Based on the activity, profitability and EPS ratios, it is found that the lowest performance occurred in 2020 due to the Covid-19 pandemic.
Pengaruh Sosial Media Marketing dan Brand Image Terhadap Keputusan Pembelian Stephen Wijaya, Novian; Anggraini, Dewi
Journal of Management and Economics Research Vol 3 No 1 (2024): December 2024
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v3i1.188

Abstract

This study aims to test whether there is an influence of social media marketing and brand image on purchasing decisions at Paulina Florist. The object of this research is customers at Paulina Florist. The basis for selecting this sample is the non-probabilty sampling method using accidental sampling techniques. The data applied in this study are primary data, data obtained from questionnaires distributed to 100 respondents. The analysis method used is the coefficient of determination with the help of spss 22, researchers also use Ghozali's theory (Chairunnisa et al., 2020). according to Ghozali, the coefficient of determination (R2) measures the model's ability to explain the variation in the independent variable on the dependent variable or it can also be said as the proportion of the influence of all independent variables on the dependent variable. The coefficient of determination can be measured by the R-Square value. Which means that the change in the output / dependent variable (Y) caused by the input / independent variable (X), is as large as the square of the correlation coefficient (r2). The coefficient of determination serves to determine the contribution or contribution given by one or more variables X to variable Y. Based on this test, the results obtained prove that social media marketing and brand image have an influence of 94% on purchasing decisions and the rest is influenced by other factors not examined.
Artificial Intelligence and Human Resource Competencies in SMEs: A Bibliometric Review of Research Trends Suginam Suginam; Sopi Pentana; Hafriz Rifki Hafas; Rizky Indra Saputra; Rizkah Fadillah
Journal of Management and Economics Research Vol 4 No 2 (2026): April 2026
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v4i2.351

Abstract

This study aims to analyze the development of research trends regarding artificial intelligence and human resource competence in small and medium enterprises (SMEs) through a bibliometric approach. The research background is based on the increasing role of artificial intelligence in the digital transformation of organizations, especially SMEs, which requires the readiness of human resource competencies as the main supporting factor in its implementation. The research method uses a bibliometric approach by analyzing scientific articles published in the period 2021–2026 from reputable databases such as Scopus, Web of Science, Google Scholar, Dimensions, and SINTA. Data were analyzed using VOSviewer and Publish or Perish software to map publication trends, keyword relationships, author collaboration patterns, and the impact of scientific citations. The results show that the number of publications related to this theme has increased significantly in the last five years, with the dominant keywords including artificial intelligence, human resource competence, SMEs, and digital transformation. In addition, the results of the analysis show a shift in research focus from a technology-based approach to an integrative approach that places human resource competencies as a strategic factor in the success of artificial intelligence adoption. This study concludes that the integration between artificial intelligence and human resource competencies is an important foundation in improving the competitiveness and sustainability of SMEs in the digital era.
Financial Transparency and Stakeholder Governance in ESG Reporting Research: A Bibliometric Perspective Dian Purnama Sari; Suginam Suginam; Vina Winda Sari; Rizky Indra Saputra
Journal of Management and Economics Research Vol 3 No 3 (2025): Agustus 2025
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v3i3.241

Abstract

This study aims to analyze the development of research on financial transparency, stakeholder governance, and ESG reporting through a bibliometric approach using data indexed in the Scopus database. The increasing global attention toward sustainability disclosure, corporate accountability, and stakeholder-oriented governance has encouraged rapid growth in ESG-related studies across various disciplines. This research applies bibliometric analysis to identify publication trends, dominant subject areas, leading journals, influential authors, collaboration networks, keyword dynamics, co-citation structures, and thematic evolution within the literature. The findings indicate that research on ESG governance and financial transparency has experienced significant growth, particularly after 2020, reflecting the rising importance of sustainability governance and responsible corporate practices in global business environments. The results also show that the dominant research themes include ESG disclosure, sustainability reporting, corporate governance, stakeholder accountability, green finance, and digital auditing. Furthermore, the study reveals that ESG governance research has become increasingly interdisciplinary by integrating perspectives from accounting, finance, sustainability, ethics, and technological innovation. Scientific collaboration among researchers and institutions from different countries also demonstrates the growing internationalization of sustainability governance research. In addition, emerging themes such as artificial intelligence, digital financial auditing, and sustainability assurance are becoming increasingly relevant within the ESG reporting landscape. This study contributes theoretically by strengthening the integration of stakeholder theory and legitimacy theory in sustainability governance research. Practically, the findings provide insights for corporations, regulators, and policymakers in improving transparency, governance quality, and sustainability reporting practices to support long-term organizational sustainability and stakeholder trust.
Analisis SWOT terhadap Implementasi Teknologi Blockchain sebagai Alat Pencegahan Fraud pada Sistem Akuntansi Suginam Suginam; Rosasmanizan binti Ahmad; Rizky Indra Saputra
Journal of Management and Economics Research Vol 3 No 3 (2025): Agustus 2025
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v3i3.242

Abstract

This study aims to analyze the implementation of blockchain technology as a tool for fraud prevention in accounting systems by employing a SWOT analysis framework to evaluate its strengths, weaknesses, opportunities, and threats. The main research problem arises from the growing complexity of accounting fraud in the digital era and the limitations of traditional accounting systems in providing transparency and data security. The findings indicate that blockchain offers strengths in enhancing transparency, accountability, and real-time auditing, but faces weaknesses such as high implementation costs and low digital literacy. On the other hand, new regulatory frameworks and global digital transformation present significant opportunities, while regulatory uncertainty and cybersecurity risks remain critical threats. The SWOT analysis was further developed into actionable strategies, including the adoption of triple-entry bookkeeping, real-time digital audits, hybrid blockchain, and blockchain-based forensic accounting. The novelty of this study lies in the integration of SWOT analysis with measurable operational indicators, enabling future empirical testing, as well as the development of a conceptual model that maps derivative strategies for blockchain-based fraud prevention in accounting.
Evaluasi SWOT Penerapan Artificial Intelligence dalam Audit Forensik dan Pencegahan Fraud Perbankan Azwansyah Habibie; Selva Temalagi; Suginam Suginam; Ayu Iryanti binti Azni
Journal of Management and Economics Research Vol 3 No 3 (2025): Agustus 2025
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v3i3.243

Abstract

This study aims to evaluate the application of artificial intelligence (AI) in forensic auditing and banking fraud prevention using SWOT analysis. The main issue addressed is the imbalance between AI’s potential in detecting and preventing fraud and the limitations of human expertise, regulatory frameworks, and security risks. The results show that AI demonstrates strong capabilities in fraud detection efficiency and audit cost reduction, but weaknesses remain in auditor literacy and algorithmic transparency. Opportunities are driven by global regulatory support and collaboration with fintech, while threats arise from cyberattacks and the potential misuse of AI by fraudsters. The novelty of this study lies in the integration of SWOT analysis with measurable implementation indicators that can empirically assess the readiness and effectiveness of AI adoption in forensic auditing. This research contributes to the theoretical development of AI-based forensic auditing and provides practical implications for banking institutions to formulate more transparent, secure, and adaptive AI implementation strategies.
Corporate Governance, Corporate Social Responsibility and Zakat Transparency in Islamic Financial Institutions: A Bibliometric Network Analysis Rizky Indra Saputra; Suginam Suginam; Azwansyah Habibie
Journal of Management and Economics Research Vol 3 No 3 (2025): Agustus 2025
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v3i3.244

Abstract

This study investigates the intellectual development of research on corporate governance, corporate social responsibility (CSR), and zakat transparency within Islamic financial institutions through a bibliometric network analysis. The study aims to map publication trends, influential sources, collaboration patterns, thematic evolution, and emerging research directions in the field. A bibliometric approach combined with the PRISMA framework was employed to ensure a systematic and transparent research process. Data were collected from the Scopus database using the search query related to zakat transparency and governance, resulting in 30 relevant publications published between 2010 and 2025. The analysis was conducted using publication performance indicators, co-word analysis, co-citation analysis, collaboration networks, thematic evolution, and keyword dynamics. The findings reveal a significant increase in scholarly attention after 2021, with 66.7% of publications appearing during 2024–2025, indicating that zakat transparency has become an increasingly important topic in Islamic economics and social finance. Governance, transparency, accountability, and zakat emerged as the dominant conceptual foundations of the literature, while newer themes such as blockchain, FinTech, sustainability, CSR integration, and digital accountability represent emerging research trajectories. Indonesia and Malaysia were identified as the leading contributors and primary collaboration hubs in the field. The study further demonstrates that zakat transparency has evolved from a narrow administrative concern into a multidimensional governance mechanism linked to institutional trust, stakeholder accountability, digital transformation, and social impact measurement. This research contributes by providing a comprehensive knowledge map that integrates fragmented discussions on governance, CSR, and zakat transparency and offers directions for future empirical and comparative studies in Islamic financial governance.

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