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Contact Name
Muhammad Junaid Kamaruddin
Contact Email
publishermjk@gmail.com
Phone
+6282250155004
Journal Mail Official
publishermjk@gmail.com
Editorial Address
Griya Asri Taman Mini No.14 Kota Bekasi, 17413
Location
Unknown,
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INDONESIA
Economic, Management, Business and Accountancy International Journal (EMBAIJ)
Published by MJK Publisher
ISSN : -     EISSN : 31106366     DOI : -
Core Subject : Economy, Science,
Economic, Management, Business and Accountancy International Journal (EMBAIJ) focuses on disseminating high-quality research that contributes to the theoretical, practical, and empirical understanding of economics, management, business, and accountancy. We encourage submissions that explore contemporary issues, innovative practices, and cutting-edge methodologies in these fields. The journal welcomes research articles, review papers, case studies, and book reviews. Economics: Economic Theory and Policy Microeconomics and Macroeconomics Development Economics International Economics Public Economics Health Economics Environmental and Resource Economics Behavioral Economics Management: Strategic Management Operations Management Human Resource Management Organizational Behavior Leadership and Organizational Change Project Management Innovation and Technology Management Supply Chain and Logistics Management Business: Entrepreneurship and Small Business Management Business Ethics and Corporate Social Responsibility Marketing and Consumer Behavior Digital Business and E-commerce Business Analytics and Data Science International Business and Globalization Service Management Retail and Sales Management Accountancy: Financial Accounting and Reporting Management Accounting Auditing and Assurance Services Taxation Accounting Information Systems Forensic Accounting and Fraud Detection Public Sector Accounting Corporate Governance and Accountability EMBAIJ is committed to promoting research that addresses contemporary challenges and opportunities in these fields, fostering a deeper understanding and offering practical solutions. We aim to bridge the gap between theory and practice, providing valuable insights for academics, practitioners, policymakers, and students.
Articles 25 Documents
Differences in Financial Performance of Bank Muamalat Indonesia and Bank Syariah Indonesia in 2020-2023 Galuh Aprillina Natassa; Karina Ervi Munanda Putri
Economic, Management, Business and Accountancy International Journal Vol. 3 No. 1 (2026): Economic, Management, Business and Accountancy International Journal
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Abstract

This study aims to analyze the differences in financial performance between Bank Muamalat Indonesia (BMI) and Bank Syariah Indonesia (BSI) during the 2020–2023 period using Return on Equity (ROE) and Operating Expenses to Operating Income (BOPO) ratios. A quantitative comparative approach was employed using secondary data obtained from the quarterly financial statements of both banks. Data analysis was conducted using the Independent Sample T-Test to determine whether significant differences existed between the financial performance of the two Islamic banking institutions. The results indicate significant differences in both ROE and BOPO ratios between BMI and BSI. Bank Syariah Indonesia recorded a higher ROE than Bank Muamalat Indonesia, indicating stronger profitability and a greater ability to generate returns from shareholders’ equity. In addition, Bank Syariah Indonesia achieved a lower BOPO ratio, reflecting better operational efficiency and more effective cost management. These findings demonstrate that Bank Syariah Indonesia outperformed Bank Muamalat Indonesia in terms of profitability and operational efficiency during the observation period. This study contributes to the literature on Islamic banking by providing a comparative analysis using quarterly financial statement data and offers useful insights for banking management, investors, and regulators.
The Influence of Digital Leadership, Digital Business Model Development, and Digital Service Quality on Purchase Decisions with Technology Readiness as a Moderation Variable Muhammad Junaid Kamaruddin; Harisuddin
Economic, Management, Business and Accountancy International Journal Vol. 3 No. 1 (2026): Economic, Management, Business and Accountancy International Journal
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Abstract

The rapid growth of e-commerce has encouraged companies to optimize digitalstrategies to enhance consumer purchase decisions. This study examines the effects ofdigital leadership, digital business model development, and digital service quality onpurchase decisions, with technology readiness as a moderating variable among younge-commerce consumers in Indonesia. A quantitative approach was employed usingdata from 100 purposively selected respondents, analyzed through StructuralEquation Modeling (SEM). The results indicate that digital service quality andtechnology readiness have a positive and significant effect on purchase decisions,whereas digital leadership, digital business model development, and the moderatingeffect of technology readiness are not significant. These findings suggest thatpurchase decisions are influenced more by digital service quality and consumers'technology readiness than by firms' internal strategic factors
The Influence of Knowledge Management and Service Quality on E-Commerce Customer Satisfaction with Digital Literacy as a Moderator Muhammad Junaid Kamaruddin Junet; Fauziah; Harisuddin
Economic, Management, Business and Accountancy International Journal Vol. 3 No. 1 (2026): Economic, Management, Business and Accountancy International Journal
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Abstract

This study examines the effects of knowledge management and service quality on e-commerce customer satisfaction, with digital literacy serving as a moderating variable. Amid the rapid growth of the digital economy, customer satisfaction has become a key factor in sustaining the competitiveness of e-commerce platforms. A quantitative approach was employed using questionnaire data collected from e-commerce users and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results indicate that knowledge management and service quality have positive and significant effects on customer satisfaction, while digital literacy strengthens these relationships. These findings highlight that effective knowledge management, high service quality, and digital literacy are critical factors in enhancing customer satisfaction and supporting the success of e-commerce businesses.
The Role of Article 25 Income Tax Installments in Liquidity Risk Mitigation and Corporate Taxpayer Compliance Ayunda Paramesywari; Rudi Sanjaya; Nazar Restu Anugrah; Amanda Faruk Arahman
Economic, Management, Business and Accountancy International Journal Vol. 3 No. 1 (2026): Economic, Management, Business and Accountancy International Journal
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The Article 25 Income Tax (PPh Article 25) is a monthly installment mechanism designed to facilitate taxpayers in fulfilling their tax obligations progressively throughout the fiscal year. This study analyzes the Article 25 Income Tax installment mechanism, its role in mitigating corporate liquidity risk, and its contribution to improving corporate taxpayer compliance. A qualitative descriptive approach was employed through a library research method by reviewing scholarly articles, reference books, and relevant tax regulations. The findings indicate that Article 25 Income Tax effectively supports liquidity management by distributing tax payments more proportionally, reducing cash flow risks, and providing installment flexibility during periods of declining business performance. In addition, this mechanism enhances corporate taxpayer compliance through a more structured payment system supported by the digitalization of tax administration. The novelty of this study lies in integrating liquidity management and tax compliance perspectives, demonstrating that optimizing Article 25 Income Tax contributes to corporate financial stability while supporting the sustainability of government tax revenue.
The Influence Of Work Environment, Motivation and Style Leadership Towards Employee Productivity in PT. Telkom Indonesia Jakarta Andini Septiani; Muhammad Junaid Kamaruddin
Economic, Management, Business and Accountancy International Journal Vol. 3 No. 1 (2026): Economic, Management, Business and Accountancy International Journal
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The focus of this study is to distinguish how the work environment, work motivation, and leadership style affect the productivity of call center employees at PT Telkom Indonesia (Jakarta). Through a quantitative descriptive approach, this study involved 92 respondents as a sample from a total population of 120 employees using the Slovin formula. Primary data collected from Likert-sized questionnaires were then processed using IBM SPSS Statistics 29, including validation tests, reliability, multiple linear regression, t-test, F-test, and coefficient of determination. The results of the study indicate that, partially, the work environment has a positive and significant effect on employee productivity with a calculated value of 3.125 and a significance of 0.002. Work motivation has a positive and significant effect with a calculated t-value of 4.268 and a significance of 0.000. Leadership style has a positive and significant effect with a calculated t-value of 2.894 and a significance of 0.005. Simultaneously, the work environment, work motivation, and leadership style have a significant effect on employee productivity with a calculated F-value of 42.781 and a significance of 0.000. The adjusted Rsquared value of 0.579 indicates that the independent variable is able to explain employee productivity by 57.9%.  

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