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Contact Name
Jumadi
Contact Email
indexsasi@apji.org
Phone
+6282359594933
Journal Mail Official
indexsasi@apji.org
Editorial Address
Jl. Watu Nganten 1 No. 1-6, Kel. Batursari, Kec. Mranggen, Kab. Demak, Jawa Tengah
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Kota semarang,
Jawa tengah
INDONESIA
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
ISSN : 28089383     EISSN : 28088980     DOI : 10.55606
Core Subject : Science,
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
Articles 313 Documents
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