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Journal of E-business and Management Science
Published by PT. BERBAGI TEKNOLOGI SEMESTA
ISSN : -     EISSN : 29882885     DOI : https://doi.org/10.61098/JEMS
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Journal of E-business and Management Science (JEMS) is dedicated to publishing and disseminating research results and theoretical discussions, applied analysis, and literature studies in the fields of information technology, computer science, and information systems.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Sistem Informasi Menejemen
Articles 39 Documents
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The Effect of Tax Planning and Company Size on Earnings Management on Manufacturing Listed in Indonesia Stock Exchange Martogi Marojahan Sitinjak; Wilifebri. Sanra
Journal of E-business and Management Science Vol. 1 No. 2 (2023): Desember 2023
Publisher : PT. BERBAGI TEKNOLOGI SEMESTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61098/jems.v1i2.73

Abstract

This study aims to analyze the effect of tax planning and company size on earnings management. The data used in this study are the company's annual financial statements with a total sample of 41 samples taken from the annual financial statements of health subsector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The analysis used is descriptive statistical analysis and multiple linear regression analysis. The results showed that tax planning has no significant effect on earnings management while company size has a significant effect on earnings management. Simultaneously, tax planning and company size have a significant effect on earnings management.
Grains of Trust: Nurturing Repurchase Intentions With Expertise and Likeability in Rice Sales Kevin Gusriandi
Journal of E-business and Management Science Vol. 1 No. 2 (2023): Desember 2023
Publisher : PT. BERBAGI TEKNOLOGI SEMESTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61098/jems.v1i2.75

Abstract

This study examines the influence of salesperson likeability and expertise on repurchase intention within the framework of small and medium-sized enterprises (SMEs). In the highly competitive SME market, likeability—which goes beyond basic customer service to encompass qualities like relatability and empathy—has become a critical differentiation. Repurchase intention, which denotes consumer happiness and loyalty, is essential to the profitability and expansion of SMEs. The purpose of the study is to ascertain how salesperson expertise and likeability relate to repurchase intention. Using an online survey questionnaire, a sample of Padang, West Sumatera, clients of Beras Charissa is used in this quantitative study. The findings show that likeability and expertise both significantly influence the intention to repurchase. The study emphasizes how crucial likeability-based emotional ties and personal ties are in shaping consumer attitudes and actions. Furthermore, a salesperson’s expertise gives clients confidence, which improves trust and the customer experience. Although skill is still important, the article makes the case that improving a salesperson’s likeability through training that emphasizes customer engagement can boost client loyalty and promote repeat purchase.
The Effect of Leverage, Profitability, Sales Growth, and Capital Intensity on Tax Avoidance in Property and Real Estate Companies Asri Zaldin; Hubertus Maria Rosariandoko Wijanarko
Journal of E-business and Management Science Vol. 1 No. 2 (2023): Desember 2023
Publisher : PT. BERBAGI TEKNOLOGI SEMESTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61098/jems.v1i2.77

Abstract

This research aims to determine the factors influencing tax avoidance in property and real estate listed companies in Indonesia. The population in this research is property and real estate listed companies in Indonesia. This research used 11 property and real estate listed companies registered in Indonesia for three years from 2019-2021, resulting in a sample of 33 companies studied. The sample collection method is library research and field research by collecting data on financial reports of property and real estate listed companies for the 2019-2021 period. The data was analyzed using multiple linear regression analysis using SPSS Software version 25. The research results show that the variables that influence tax avoidance are leverage and profitability, while the variables that do not influence tax avoidance are capital intensity and sales growth. It recommended that supervision be carried out regarding tax avoidance practices because the rise of tax avoidance causes state revenues to be less than optimal.
THE Analysis of The Relationship Between Crude Palm Oil (CPO) Prices and Stock Prices of Issuers of The Palm Oil Plantation Group in 2023 Situmorang, Roni Patar; Manurung, Marlinang I.C
Journal of E-business and Management Science Vol. 2 No. 1 (2024): Juni 2024
Publisher : PT. BERBAGI TEKNOLOGI SEMESTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61098/jems.v2i1.92

Abstract

Crude palm oil (CPO) is an important commodity in the industrial and food world. This oil is obtained through an extraction process from the flesh of the oil palm fruit. CPO has a variety of uses in various sectors. CPO is used in the food and beverage industry, such as margarine, cooking oil, and processed food products. In addition, it is also used in the production of biodiesel as an alternative environmentally friendly fuel. In the cosmetics industry, it is used in the manufacture of soap and other skincare products. The chemical industry also utilizes CPO as a raw material in producing various products, including detergents. With the great potential and advantages of CPO, oil palm plantations in Indonesia have a very important role in the world economy and even place Indonesia as the largest producer and supplier of CPO. Geographical support and a large land area can produce the highest production volume in the world. The law of supply and demand for CPO affects the share price of issuers of the Large Private Plantation group listed on the Indonesia Stock Exchange. This study was conducted to determine whether there is a relationship between fluctuations in CPO prices and fluctuations in issuers' stock prices. There are two issuers that become the object of this research, namely PT Astra Agro Lestari Tbk (code AALI) and PT Sinar Mas Agro Resources and Technology Tbk (code SMAR).
Importance of Implementing Physical Education Since Childhood and Its Scope LIU, GENPING; Fernando, Yudi
Journal of E-business and Management Science Vol. 1 No. 2 (2023): Desember 2023
Publisher : PT. BERBAGI TEKNOLOGI SEMESTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61098/jems.v1i2.98

Abstract

Children's health issues have always been a focus of concern for schools, families, and society. Unfortunately, children are currently facing some potential health threats. For example, obesity caused by imbalanced diet and high calorie diet, sedentary behaviour caused by spending too much time in front of mobile phones or computer screens, and immune decline caused by insufficient physical activity. This study analysed the impact and scope of physical education activities on children and found that physical activities can improve overall quality of life by promoting a healthy lifestyle. Physical activities can help improve muscle strength and protect bones from fractures. Research has found that people engaged in physical education are healthier and more likely to break unhealthy eating habits than others. The importance of physical education is also reflected in its ability to cultivate children's cognitive abilities and improve their personality. It is recommended that schools, society, and families collaborate to promote children's comprehensive development and healthy growth through physical education.
Engaging Students to Make Creative Music Using Hybrid Learning JIA, XIONG; Fernando, Yudi
Journal of E-business and Management Science Vol. 1 No. 2 (2023): Desember 2023
Publisher : PT. BERBAGI TEKNOLOGI SEMESTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61098/jems.v1i2.99

Abstract

Creative music is made through various methods and achieving it requires a lot of strategies among which are the application of hybrid learning. Hybrid learning involves the adoption of different methods of learning towards achieving a predefined target. Thus, integrating hybrid learning in creative music is expected to revolutionise creative music teaching and develop it to a degree that can make music as a career very interesting to the upcoming generations. The study has found that integrating hybrid learning in creative music will unlock many different potentials that could not have been accessed hitherto. The impact of the interaction is also very informing in that the interaction of hybrid learning in creative music can underpin the entirety of whole music not only creative music. The study used relevant articles generated from the Scopus database to conduct the research and study contributed to many different areas by determining the potential integration of creative music into hybrid learning with the result generated impacting the activities creative music many ways that transformed the way education is being imparted before. The study also identified areas for further research directions.
Negative Influences of Learning Piano on School Students: Learn piano music，Negative impact, Cultural development,Teacher teaching Na, Zhang; Fernando, Yudi
Journal of E-business and Management Science Vol. 1 No. 2 (2023): Desember 2023
Publisher : PT. BERBAGI TEKNOLOGI SEMESTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61098/jems.v1i2.100

Abstract

Piano has been integrated into the cultural and historical development of human existence because of the role it plays in shaping the life of people especially the upcoming generation. Songs that have been passed down through generations are an important part of human life. It is easier for students to become overly excited by listening and learning piano because students tend to be more emotional. But this can have a negative impact on Teddy in a variety of different ways. Because of the excessive excitement, they have less motivation to study, and it encourages them to form lifestyles that are not appropriate for them. Even though it can bring students together and bring a large community closer together, learning to play the piano can lower a person's social status later in life. This is true even though learning to play the piano can bring students together. The singing style is completely composed in a rural style, and this is the reason for this difference. The existence of folklore acts as a barrier that prevents the development of a specific subculture. In addition to this, it has the potential to change people's perspectives on a diverse range of things and forms. When one listens to music, neural responses in the brain are triggered that are very similar to those that are triggered when one speaks. On the other hand, listening to music has been shown to stimulate the part of the brain that is accountable for the emergence of unwelcome feelings. This is the primary reason why taking piano lessons can have such a detrimental effect on a student's life. The study further suggested more research on the particular areas that are more detrimental to student life in piano so that they can be improved as piano is also important in other aspects of human development.
Development of Student’s Innovation Skills through Extracurricular Activities Wu, Yongshun; Fernando, Yudi
Journal of E-business and Management Science Vol. 1 No. 2 (2023): Desember 2023
Publisher : PT. BERBAGI TEKNOLOGI SEMESTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61098/jems.v1i2.106

Abstract

This study explores the development of students' innovation skills through extracurricular activities and its impact on their employability and academic performance. Innovation skills, comprising creativity, critical thinking, communication, and collaboration, are vital for students to adapt to change and contribute effectively to various domains. Extracurricular activities offer diverse platforms for students to enhance these skills, fostering innovation and preparing them for the dynamic professional landscape. Through participation in activities such as debate clubs, science fairs, and role-playing, students develop problem-solving abilities, teamwork, and creative thinking, essential for innovation. Moreover, extracurricular engagements complement formal education, providing life-wide learning experiences crucial for holistic development. The study also examines the correlation between extracurricular participation, psychological wellness, and academic achievement, particularly among underrepresented college students. Findings suggest that involvement in extracurricular activities fosters a sense of belonging, which positively influences academic performance. Additionally, RadGrad, a curriculum initiative, is discussed as a tool to integrate extracurricular experiences with academic goals, facilitating personalized learning pathways for students. Overall, this study underscores the significance of extracurricular activities in nurturing innovation skills, enhancing employability, and promoting academic success among students.
The subjective well-being status and influencing factors of Jiaying university undergraduates in the post covid-19 era LIU, XIAOHONG; Fernando, Yudi
Journal of E-business and Management Science Vol. 1 No. 2 (2023): Desember 2023
Publisher : PT. BERBAGI TEKNOLOGI SEMESTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61098/jems.v1i2.107

Abstract

Subjective well-being is a key index to measure the quality of life of individuals and groups. university students' subjective well-being is a comprehensive reflection of their campus life quality and mental health level. The level of subjective well-being of university students directly affects the level of mental health. The purpose of this study is to investigate the subjective well-being of Chinese college students in the post-COVID-19 era, and what are the main factors affecting the subjective well-being of university students? In this study, face-to-face interviews were used to collect information and convenient sampling techniques were adopted. The results show that the subjective well-being index of university students in Hakka area of China is relatively low. The results show that the main factors affecting the subjective well-being of university students in China include academic stress, interpersonal stress, employment stress and financial stress. According to the above analysis results, the subjective well-being of undergraduates in the post-COVID-19 period is relatively low. Academic stress, employment stress, interpersonal stress and economic stress are the main factors that affect undergraduates' subjective well-being. In future research, we can use experimental and intervention research and other methods to conduct more in-depth research on subjective well-being. In addition, the student management departments of universities should pay more attention to the subjective well-being of undergraduates. Group training can be used to improve undergraduates' ability to resist stress, so as to enhance their subjective well-being.
Unveiling the Hidden Truth: The Evolution and Advancement of Forensic Accounting in Indonesia Wahyuni-TD, I., S,; bin Zainuddin, Yuserrie; Haron, Hasnah
Journal of E-business and Management Science Vol. 2 No. 1 (2024): Juni 2024
Publisher : PT. BERBAGI TEKNOLOGI SEMESTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61098/jems.v2i1.139

Abstract

This paper discusses the development of forensic accounting in Indonesia. As Indonesia's economy grows and becomes increasingly interconnected with global markets, the need for effective measures to address financial crimes has become paramount. Forensic accounting, with its unique blend of accounting, investigative skills, and legal knowledge, has emerged as a vital discipline in this context. The forensic accountant is growing in popularity; from the government's perspective, it also takes a special concern. As in Indonesia, fraudulent acts such as corruption, misappropriation of financial statements, fraud and others find out more in a recent year. Thus, it is claimed that forensic accounting should be included in the list of accounting courses in Indonesia.

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