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JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and Administration
Published by CV. Megantara Abdi Nusa
ISSN : -     EISSN : 31236472     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Focus And Scope JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and Administration Economics Micro and Macroeconomics Development Economics and Public Policy Digital Economy and Creative Economy Islamic Economics and Islamic Finance Environmental Economics and Sustainable Development International Economics and Globalization Regional and Urban Economics Human Resources and Labor Economics Economics of Education, Health, and Social Welfare Business Entrepreneurship and Business Innovation Business Strategy and Competitive Advantage MSMEs and Micro Business Development Marketing, Branding, and Consumer Behavior Digital Business and E-Commerce Supply Chain and Logistics Management Business Case Studies and Organizational Transformation Sustainable Business and Corporate Social Responsibility (CSR) Management Human Resource Management (HRM) Strategic Management and Leadership Operations and Production Management Project and Risk Management Innovation and Technology Management Marketing Management and Customer Relations Organization and Organizational Change Performance Management and Organizational Evaluation Accounting Financial Accounting and Reporting Managerial Accounting and Cost Control Internal and External Auditing Public Sector and Government Accounting Islamic Accounting Professional Ethics and Governance in Accounting Accounting Information Systems and Information Technology Sustainability Reporting and Environmental Accounting Finance Corporate Financial Management Capital Markets and Investment Analysis Banking and Financial Institutions Islamic Finance and Islamic Financial Instruments Fintech and Digital Financial Innovation Financial Risk Management and Insurance Public Finance and Taxation Portfolio Analysis and Financial Planning Administration Public Administration and Government Policy Bureaucratic Reform and Governance Education, Health, and Social Administration E-Government and Administrative Information Technology Business Administration and Organizational Management Leadership and Strategic Decision-Making Public Service Management and Organizational Development Program and Policy Evaluation
Arjuna Subject : -
Articles 20 Documents
 1   2 
Mapping Research on Financial Institution Cash Flow Analysis: A Bibliometric Analysis Fitrohcahya, Rahmadani Aidil; Muqaffa, Dzaki
JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and Administration Vol. 1 No. 1 (2025): JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and A
Publisher : CV. Megantara Abdi Nusa

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Abstract

This study aims to analyze the cash flows of financial institutions through a bibliometric approach, using secondary data from income statements and cash flow statements. Financial institutions, which consist of bank and non-bank financial institutions, play an important role in the stability of the financial system in Indonesia. The bibliometric analysis method was applied to evaluate the pattern of scientific publications related to cash flow, identifying trends, challenges and opportunities in financial management. The data used includes scientific publication articles from accredited national journals within the time span of 2014 to 2024. The results showed that there were 79 articles published, with visualization mapping dividing the research into 5 clusters and 17 items. This research suggests that future studies use a wider data sample and a longer time span to obtain a more comprehensive and complex mapping in the field of cash flow of financial institutions.
Pengaruh Pengetahuan Perpajakan terhadap Minat Karir Mahasiswa dalam Profesi Perpajakan Maharani, Intan Dwi
JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and Administration Vol. 1 No. 1 (2025): JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and A
Publisher : CV. Megantara Abdi Nusa

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Abstract

Profesi perpajakan memiliki peran strategis dalam mendukung penerimaan negara sehingga dibutuhkan sumber daya manusia yang kompeten dan berintegritas. Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan perpajakan terhadap minat karir mahasiswa akuntansi di bidang perpajakan. Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif. Populasi penelitian adalah mahasiswa Program Studi Akuntansi Universitas PGRI Madiun yang berada pada semester akhir dan telah menempuh mata kuliah perpajakan. Sampel ditentukan menggunakan teknik purposive sampling dan diperoleh jumlah sebanyak 80 mahasiswa. Data dianalisis menggunakan regresi linier sederhana setelah melalui uji validitas, reliabilitas, dan asumsi klasik. Hasil penelitian menunjukkan bahwasanya pengetahuan tentang perpajakan berpengaruh positif dan signifikan terhadap minat karir mahasiswa, dimana semakin tinggi pemahaman mahasiswa mengenai perpajakan, semakin besar potensi mereka untuk mengejar karir di bidang ini.
Pengaruh Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak UMKM Permata, Agil Alfiantika
JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and Administration Vol. 1 No. 1 (2025): JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and A
Publisher : CV. Megantara Abdi Nusa

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Studi ini memiliki tujuan untuk menganalisis pengaruh dari sosialisasi perpajakan terhadap tingkat kepatuhan wajib pajak yang masuk dalam kelompok Usaha Mikro, Kecil, dan Menengah (UMKM) selama periode transisi setelah penerapan Peraturan Pemerintah Nomor 23 Tahun 2018. Studi ini mengadopsi metode kuantitatif, dengan populasi UMKM yang terdaftar dan aktif sebagai wajib pajak di wilayah KPP Pratama Ponorogo. 100 responden dipilih memanfaatkan teknik purposive sampling dengan dasar penggandaan jumlah indikator sebanyak sepuluh kali. Pengumpulan informasi dilangsungkan dengan memanfaatkan kuesioner yang didasarkan pada skala Likert, selanjutnya dianalisis memanfaatkan perangkat lunak IBM SPSS dengan menerapkan pengujian validitas, pengujian reliabilitas, analisis asumsi klasik, dan regresi linier sederhana pada tingkat signifikan 5%. Temuan dari studi ini mengungkapkan bahwasanya sosialisasi perpajakan memiliki pengaruh yang positif dan signifikan terhadap kepatuhan para wajib pajak. Hal ini dapat dibuktikan melalui nilai koefisien regresi yang mencapai 0,652, dengan nilai t sebesar 7,671 serta tingkat signifikansi 0,000. Dengan nilai R Square sebesar 0,764, memperlihatkan bahwasanya edukasi perpajakan dapat menjelaskan 76,4% pengaruhnya terhadap kepatuhan wajib pajak. Hasil ini menegaskan pentingnya sosialisasi yang dilangsungkan secara intensif, adaptif, dan komunikatif dalam meningkatkan kepatuhan pajak UMKM sekaligus mendukung pengoptimalan pendapatan negara yang berkelanjutan.
Optimizing Risk Management of Sustainable Mortgage Financing at Islamic Bank in Indonesia Fadjar, Fahmi Ilham
JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and Administration Vol. 1 No. 1 (2025): JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and A
Publisher : CV. Megantara Abdi Nusa

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Abstract

The significant growth of sharia mortgage financing in Indonesia requires optimal risk management so that the sustainability and stability of sharia financial institutions can be maintained. This article examines risk management strategies in sustainable sharia mortgage financing by emphasizing the importance of systematic risk identification, measurement, monitoring, and control processes. The author identifies six main risk categories, namely financing risk, market risk, liquidity risk, operational risk, sharia compliance risk, and external risk. Through an analysis of the stages of risk management and additional strategies such as portfolio diversification, compliance with sharia principles, and the use of protection instruments, this article highlights the need for an integrated risk management approach that is in accordance with maqashid sharia. The results of this study are expected to provide theoretical and practical contributions in strengthening the sharia mortgage financing system that is adaptive, transparent, and long-term oriented.
Pengaruh Suku Bunga terhadap Kredit Pihak Ketiga pada Bank Umum Konvensional Fathoni, M. Iqbal
JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and Administration Vol. 1 No. 1 (2025): JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and A
Publisher : CV. Megantara Abdi Nusa

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Abstract

Penelitian ini dilakukan untuk menelaah sejauh mana suku bunga memengaruhi penyaluran kredit pihak ketiga pada Bank Umum Konvensional di Indonesia selama periode 2021–2023. Metode yang digunakan bersifat kuantitatif dengan pendekatan asosiatif, menggunakan data sekunder yang bersumber dari Otoritas Jasa Keuangan (OJK) serta Badan Pusat Statistik (BPS). Proses analisis dilakukan melalui regresi linier sederhana, disertai uji t dan perhitungan koefisien determinasi (R²). Hasil pengujian memperlihatkan bahwa suku bunga berpengaruh secara posistif dan signifikan terhadap penyaluran kredit pihak ketiga. Nilai t hitung sebesar 10,133 (p < 0,05) menunjukkan tingkat signifikansi yang kuat, dengan kontribusi sebesar 75,1% terhadap variasi kredit pihak ketiga. Temuan ini menggambarkan bahwa perubahan tingkat suku bunga dapat memengaruhi dinamika penyaluran kredit, baik secara langsung maupun melalui faktor pasar yang melingkupinya. Dengan demikian, penelitian ini memberikan implikasi praktis bagi lembaga perbankan dan pembuat kebijakan agar mempertimbangkan suku bunga sebagai instrumen strategis dalam menjaga pertumbuhan kredit yang sehat dan berkelanjutan.
Mapping Research on Profitability Ratios in Islamic Banking: A Bibliometric Study Using VOSViewer and Literature Review Marpaung, Reza Rahmad; Indriaputri, Rahmaniyah
JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and Administration Vol. 1 No. 1 (2025): JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and A
Publisher : CV. Megantara Abdi Nusa

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This study aims to map research trends and identify gaps related to profitability ratios in Islamic banking, as well as to analyze the influence of internal factors, risk management, and external conditions on bank profitability. A mixed-methods approach was employed, combining bibliometric analysis using VOSviewer and a literature review of Sinta-accredited national journals from 2015–2024. Bibliometric analysis was conducted to visualize publication networks, categorize thematic clusters, and highlight frequently and underexplored research topics. The literature review examined the relationships between internal efficiency, risk management, and external factors with profitability. The results indicate that Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) are the primary profitability indicators, closely associated with internal efficiency (BOPO, NIM), risk management (Non-Performing Financing, Financing to Deposit Ratio, Capital Adequacy Ratio), and external factors such as regulations and macroeconomic conditions. Cost efficiency, margin management, and effective risk control are key drivers of sustainable profitability. This study is expected to serve as a reference for future research on the comprehensive determinants of bank profitability.
Implementation of Islamic Business Ethics Principles in Building Consumer Loyalty: A Qualitative Study of Culinary Sector MSMEs in Surabaya Aditya, Anggy
JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and Administration Vol. 1 No. 1 (2025): JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and A
Publisher : CV. Megantara Abdi Nusa

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The application of Islamic business ethics is crucial for sustaining competitiveness and fostering consumer loyalty in culinary MSMEs, particularly in metropolitan cities like Surabaya, where market complexity and consumer heterogeneity are high. This study aims to explore how Islamic business ethics are implemented in culinary MSMEs and their impact on consumer loyalty. A descriptive qualitative approach was employed, involving in-depth interviews, observations, and documentation studies with 5 MSME owners, 5 employees, and 10 regular consumers, using purposive and snowball sampling to achieve data saturation. Data were analyzed using the Miles, Huberman, and Saldaña model, supported by triangulation techniques for validity. The findings indicate that honesty, trustworthiness, fairness, social responsibility, and the prohibition of usury and fraud are consistently applied, positively influencing consumer loyalty, reflected in repeat visits, word-of-mouth recommendations, satisfaction, and emotional attachment. Implementation is supported by owner awareness, consumer appreciation, and flexible business scale, while resource constraints, competitive pressures, and varying understanding among non-Muslim consumers act as barriers. These results suggest that Islamic business ethics function not only as moral guidelines but also as effective strategies to build trust, emotional attachment, and long-term loyalty, providing practical and theoretical guidance for sustainable MSME development.
Transformasi Digital dalam Meningkatkan Efisiensi Operasional pada CV Airlangga Hutama Konsultan Putra, Andhi Septian Hadi
JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and Administration Vol. 1 No. 1 (2025): JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and A
Publisher : CV. Megantara Abdi Nusa

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Penelitian ini bertujuan untuk menganalisis penerapan transformasi digital dalam meningkatkan efisiensi operasional pada CV Airlangga Hutama Konsultan sebagai perusahaan jasa konsultan skala menengah. Melalui metode kualitatif deskriptif dengan teknik observasi dan wawancara, penelitian ini menemukan bahwa digitalisasi dokumen proyek, penggunaan aplikasi komunikasi internal, serta pemanfaatan software desain teknis berbasis CAD memberikan dampak signifikan terhadap percepatan alur kerja, peningkatan koordinasi tim, dan pengurangan kesalahan manual. Temuan penelitian juga menunjukkan bahwa kendala seperti keterbatasan kemampuan SDM, infrastruktur yang belum memadai, dan resistensi terhadap perubahan menjadi faktor penghambat utama, namun dapat diatasi melalui pelatihan, pembaruan perangkat, dan penyusunan prosedur digital. Secara keseluruhan, penelitian ini menegaskan bahwa transformasi digital yang diterapkan secara terintegrasi mampu meningkatkan efisiensi operasional sekaligus memperkuat kualitas layanan perusahaan jasa.
Dari Bedak ke Branding: Evolusi Industri Kosmetik Dunia dan Indonesia Desti, Khayrunnisa Hidayah; Maghfiroh, Anik; Krisnawati, Maria; Prasojo, Yasmin Radiyya; Zuhairoh, Najwa Noviana; Milandari, Martha Jayatri; Dewi , Difa’ Nabilsia
JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and Administration Vol. 1 No. 1 (2025): JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and A
Publisher : CV. Megantara Abdi Nusa

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Penelitian ini bertujuan menganalisis evolusi transformatif industri kosmetik global dan Indonesia selama periode 2020-2025, khususnya dalam konteks pergeseran dari produk tradisional menuju paradigma yang didorong oleh branding dan teknologi digital. Menggunakan metode Systematic Literature Review (SLR) dengan kerangka PRISMA, studi ini mengidentifikasi bahwa pertumbuhan signifikan industri di Indonesia (ditandai peningkatan pelaku usaha menjadi 1.010 unit) diakselerasi oleh inovasi formulasi menuju produk cosmeceuticals berbasis bahan aktif ilmiah. Akselerasi pasar ini didukung oleh penetrasi digitalisasi, di mana teknologi Augmented Reality (AR) dan Live Shopping berfungsi mengurangi ketidakpastian konsumen dalam belanja daring. Secara fundamental, strategi branding digital terbukti menjadi determinan utama persaingan, mengkonversi citra merek yang kredibel dan storytelling menjadi loyalitas di tengah tingginya perilaku kritis konsumen dan isu kosmetik ilegal. Meskipun demikian, industri masih dihadapkan pada tantangan strategis berupa ketergantungan tinggi pada bahan baku impor , menyoroti kebutuhan mendesak untuk investasi Riset dan Pengembangan (R&D) guna mencapai kemandirian bahan baku lokal.
Analisis Legalitas Sistem Shopee PayLater Dalam Perspektif Hukum Ekonomi Syariah Dan Fatwa DSN-MUI Jose, Sidmag Mohammad Al; Masrukhan, Mohamad
JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and Administration Vol. 1 No. 1 (2025): JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and A
Publisher : CV. Megantara Abdi Nusa

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Penelitian ini bertujuan untuk menganalisis legalitas sistem Shopee PayLater ditinjau dari keabsahan akad, mekanisme pembiayaan, serta penerapan biaya dan denda keterlambatan berdasarkan perspektif hukum ekonomi syariah dan fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI). Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan konseptual dan perundang-undangan yang menggunakan studi kepustakaan terhadap fatwa DSN-MUI, dokumen ketentuan Shopee PayLater, serta literatur hukum ekonomi syariah. Hasil penelitian menunjukkan bahwa secara hukum positif Shopee PayLater memiliki legalitas formal sebagai layanan pembiayaan yang diawasi Otoritas Jasa Keuangan, namun secara substantif belum sepenuhnya sesuai dengan prinsip hukum ekonomi syariah karena adanya ketidakjelasan akad, penambahan kewajiban pembayaran berbasis waktu, serta penerapan denda keterlambatan yang bersifat akumulatif yang mengandung unsur riba, gharar, dan kezaliman. Kebaruan penelitian ini terletak pada analisis terpadu keabsahan akad, mekanisme pembiayaan, dan denda keterlambatan Shopee PayLater berdasarkan fatwa DSN-MUI, yang belum dikaji secara sistematis dalam penelitian sebelumnya.

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