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Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Published by Pusat Riset dan Inovasi Nasional
ISSN : 28089383     EISSN : 28088980     DOI : 10.55606
Core Subject : Science,
Computer Science & IT Decision Sciences, Operations Research & Management
Jurnal JUPSIM = E-ISSN : 2808-9383 P-iSSN :2808-8980 di https://journalcenter.org/index.php/jupsim adalah peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dari berbagai disiplin ilmu manajemen informatika. Artikel-artikel yang dipublikasikan di Jurnal JUPSIM meliputi hasil-hasil penelitian ilmiah asli (prioritas utama). Tujuan jurnal ini adalah untuk menerbitkan artikel berkualitas yang didedikasikan untuk semua aspek perkembangan terkini di bidang Sistem Informasi dan Manajemen Bisnis, cakupannya mencakup seperti : Sistem Informasi Manajemen Bisnis IT Audit & Assessment Programming & Algorithm Big Data Data Mining Cloud Computing Smart City IoT (Internet of Things) Tata Kelola SI
Arjuna Subject : Ilmu Komputer (semua kategori) - Sistem Informasi
Articles 341 Documents
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Refleksi Efektivitas Penerapan Coretax dalam Sistem Perpajakan Indonesia Ahmad Baihaqi; Liris Kristina
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 5 No. 2 (2026): Mei : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v5i2.6874

Abstract

Digital transformation in tax administration has become a strategic step to improve the effectiveness of tax management and taxpayer compliance. The Indonesian government has developed the Core Tax Administration System (Coretax) as an integrated core system aimed at strengthening national tax governance through data integration and improved administrative efficiency. The implementation of this system is expected to support the modernization of tax administration and enhance the quality of services provided to taxpayers. However, the effectiveness of Coretax implementation still requires comprehensive study to understand the challenges and implications in the practice of tax administration in Indonesia. This study employs a qualitative approach with a descriptive-analytical design. Data were collected through in-depth interviews with tax officials, tax practitioners, and taxpayers, as well as documentation studies of regulations and policy reports related to Coretax. Data analysis was conducted using thematic analysis to identify patterns and challenges in system implementation. The results show that Coretax contributes to data integration, administrative efficiency, and the strengthening of tax governance. However, its implementation still faces challenges related to infrastructure readiness, human resource capacity, and the level of taxpayer trust.
Brand ambassador, Distribusi, dan Sertifikasi Halal dalam Membangun Ekuitas Merek dan Keputusan Pembelian Kosmetik Darmawan, Didit; Mochammad Gilang Ramadhan
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 5 No. 2 (2026): Mei : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v5i2.6878

Abstract

. This literature study aims to analyze the contribution of brand ambassadors to brand equity through the meaning transfer process from public figures to cosmetic products and the reinforcing role of distribution and halal certification in purchase decisions. The method used is qualitative library research with a thematic synthesis approach following systematic literature review procedures. The results indicate that brand ambassadors contribute to brand equity through a three-stage meaning transfer process: meaning formation in the figure, meaning transfer to the product, and meaning acceptance by consumers. The success of meaning transfer is determined by the congruence between figure and brand, ambassador credibility, and communication consistency. Built brand equity encompasses increased awareness, positive associations, perceived quality, and consumer loyalty. Distribution reinforces ambassador influence by ensuring product availability across various channels, facilitating consumers to realize purchase intentions. Halal certification provides legitimacy and security guarantees for Muslim consumers, increasing brand trust. These three factors interact synergistically. Ambassadors build desire, distribution facilitates realization, and certification provides legitimacy. Their integration creates a solid foundation for purchase decisions and long-term loyalty. This study contributes theoretically to enriching meaning transfer models by integrating structural distribution factors and religiosity through halal certification.
Pengaruh Net Profit Margin, Current Ratio, dan Debt to Equity Ratio terhadap Return on Asset pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di BEI Periode 2021-2024 Dian Novita Sari Pane; Hadi Suriono
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 5 No. 2 (2026): Mei : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v5i2.6893

Abstract

This study aims to analyze the effect of NPM, CR, and DER on ROA in food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research uses a quantitative approach with secondary data obtained from the companies’ financial statements published on the official website of the Indonesia Stock Exchange. The sampling technique used purposive sampling, resulting in 11 companies with a total of 44 observations. Data analysis was conducted using multiple linear regression with the assistance of the SPSS program, starting with classical assumption tests followed by partial and simultaneous hypothesis testing. The results show that partially NPM has a positive and significant effect on ROA, CR has no significant effect on ROA, while DER has a negative and significant effect on ROA. Simultaneously, NPM, CR, and DER have a significant effect on ROA. The coefficient of determination value of 0.821 indicates that the independent variables explain 82.1% of ROA, while the remaining 17.9
Pengaruh Struktur Modal dan Profitabilitas terhadap Likuiditas Perusahaan: Analisis Debt to Equity Ratio dan Return on Assets terhadap Current Ratio
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 5 No. 2 (2026): Mei : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v5i2.6897

Abstract

This study aims to analyze the effect of capital structure and profitability on company liquidity. The variables used in this research include Debt to Equity Ratio (DER) as an indicator of capital structure, Return on Assets (ROA) as an indicator of profitability, and Current Ratio (CR) as an indicator of liquidity. The research employed a quantitative approach using descriptive and verificative methods. The data used were secondary data obtained from financial statements with a total sample of 36 observations selected through purposive sampling. Data analysis was conducted using multiple linear regression with the assistance of SPSS 25 software. The results show that DER and ROA partially and simultaneously have a positive and significant effect on CR. The coefficient of determination (R²) value of 0.915 indicates that 91.5% of the variation in company liquidity can be explained by capital structure and profitability variables, while the remaining 8.5% is influenced by other variables outside the research model. Furthermore, ROA is proven to have a more dominant influence on CR compared to DER. These findings indicate that improving company profitability plays a crucial role in strengthening the company's ability to meet its short-term obligations. Therefore, companies are recommended to optimize asset utilization to increase profitability while managing debt proportionally in order to maintain sustainable liquidity stability.
Penguatan Sistem Pengendalian Perencanaan Pembangunan Daerah melalui Transformasi E-Pengendalian Menjadi Early Warning System
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 5 No. 2 (2026): Mei : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v5i2.6927

Abstract

This study aims to analyze the effectiveness of regional development planning control systems and to identify gaps between planning documents and the realization of programs/activities in Southeast Sulawesi Province. The study employs a descriptive qualitative approach using secondary data, including planning documents (RKPD, Renstra), reports on program realization from regional agencies, and monitoring data from the e-Control system. The analytical methods applied include gap analysis, APKL analysis, USG analysis, and problem tree analysis. The results indicate significant discrepancies between planning and implementation, reflected in deviations between targets and realizations, delays in priority activities, back-loaded budget absorption patterns, and disparities in performance among regional agencies. Furthermore, the e-Control system has not been optimally utilized as an early detection and continuous control instrument. The findings also reveal that the issues are not only technical but also systemic and structural, particularly due to the suboptimal function of the system as an early warning mechanism.This study recommends strengthening the e-Control system as a real-time early warning system, establishing deviation thresholds, enhancing the capacity of regional agencies, and integrating planning and budgeting information systems to improve consistency and effectiveness in regional development implementation.
Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return on Assets pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2020-2024
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 5 No. 2 (2026): Mei : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v5i2.6928

Abstract

This study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Assets (ROA) in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This study uses a quantitative approach with an explanatory causal design. The sample was determined using purposive sampling techniques and obtained 18 companies from a total population of approximately 83, resulting in 90 observation units. The data used were audited annual financial reports. The analysis was performed using multiple linear regression. The results show that (1) Current Ratio and Debt to Equity Ratio partially have a negative significant effect on Return on Assets. (2) Simultaneously, Current Ratio and Debt to Equity Ratio also have a significant effect on Return on Assets. These findings indicate that liquidity management and capital structure play an important role in determining a company's profitability.
Peran Trust dalam Memediasi Pengaruh Digital Marketing dan Literasi Digital terhadap Loyalitas Nasabah pada LPD Desa Adat Panjer
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 5 No. 2 (2026): Mei : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v5i2.6548

Abstract

This study aims to analyze the effect of digital marketing and digital literacy on customer loyalty and the role of trust in mediating these relationships at the LPD of Desa Adat Panjer. This research employed a quantitative approach with an explanatory research design. The population of this study consisted of all customers of the LPD of Desa Adat Panjer totaling 71 respondents; therefore, a saturated sampling technique was applied. Data were collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that digital marketing and digital literacy have a significant effect on customer loyalty. Trust also has a significant effect on customer loyalty. However, trust does not mediate the effect of digital marketing and digital literacy on customer loyalty. These findings indicate that customer loyalty at LPD is not solely determined by trust but is also influenced by other factors such as perceived value and service satisfaction.
Pengaruh Perputaran Modal Kerja dan Perputaran Piutang terhadap Profitabilitas pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 5 No. 2 (2026): Mei : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v5i2.6938

Abstract

This study aims to examine the effect of working capital turnover and accounts receivable turnover on profitability, both partially and simultaneously, in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The independent variables used are working capital turnover (X1) and accounts receivable turnover (X2), while the dependent variable is profitability (Y). The research population consists of 23 food and beverage sub-sector companies listed during the period. The sample was selected using purposive sampling, consisting of 15 companies observed over three years, resulting in 45 research samples. Data were collected through documentation techniques. The partial test results (t-test) indicate that working capital turnover has a coefficient of 0.166 with a significance level of 0.025, showing a positive and significant effect on profitability. Accounts receivable turnover has a coefficient of 0.729 with a significance value of less than 0.001, also indicating a positive and significant effect on profitability. The simultaneous test results (F-test) show a significance value of 0.001, meaning that both independent variables jointly have a significant effect on profitability. The coefficient of determination (R²) shows that these two variables explain 55.7% of the variation in profitability, while the remaining portion is influenced by other variables outside the research model.
Pembangunan Ekonomi Syariah Berbasis Pemberdayaan Sumber Daya Manusia pada UPT Balai Latihan Kerja Jember Rodiatul Mafila; Cindi Citra Sari; Margareta Anggun Puspita; Mutmainnah Mutmainnah; Sofiah Sofiah
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 5 No. 2 (2026): Mei : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v5i2.6953

Abstract

This study aims to analyze the role of UPT Balai Latihan Kerja (BLK) Jember in human resource empowerment and its contribution to the development of the Islamic economy. This study employs a qualitative approach with a descriptive method to obtain a comprehensive understanding of the implementation of job training programs. Data collection was conducted through observation, in-depth interviews, and documentation by involving institutional managers, instructors, as well as trainees and alumni as the main informants. Data analysis was carried out using an interactive analysis model, which includes data reduction, data display, and systematic conclusion drawing. The results show that the job training programs at UPT BLK Jember play a significant role in improving workers’ skills and competencies, thereby enhancing their competitiveness in the labor market. In addition, these programs contribute to expanding employment opportunities and encouraging economic self-reliance within the community. The training programs are also in line with the principles of Islamic economic development, which emphasize human empowerment as the subject of development and support the achievement of maqasid al-shariah, particularly in improving social welfare in a sustainable manner.
Perancangan Website Politeknik Pancasakti Global dengan mengintegrasi Sistem Pendaftaran Mahasiswa Baru Menggunakan Stack Modern Next.js dan Golang
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 5 No. 2 (2026): Mei : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v5i2.6954

Abstract

The rapid advancement of information technology encourages higher education institutions to transform in providing information services that are effective and easily accessible. One of the efforts that can be made is by developing a website-based platform capable of reaching not only students, lecturers, and administrative staff, but also the wider community. Thus, the delivery of both academic and non-academic information can be carried out more quickly, accurately, and efficiently.This study aims to design and develop a dynamic and interactive campus website as a means of improving the quality of digital information services while strengthening the institution’s image in the modern era. In its development, the waterfall method is applied.The website is built using the Go (Golang) programming language on the backend, supported by a MySQL database, and designed with a responsive and user-friendly interface. This enables content management to be more structured, flexible, and easily updated in real time according to needs.The results of this study indicate that the developed system is capable of improving efficiency in information management, enhancing the quality of services provided to users, and delivering a more optimal user experience. In addition, the website supports digital promotion strategies and facilitates the online student admission process, thereby creating information services that are more transparent, professional, and aligned with current technological developments..

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