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INDONESIA
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Published by Indonesian Journal Publisher
ISSN : -     EISSN : 27980502     DOI : https://doi.org/10.53697/emak.v7i3
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
Jurnal Emak: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to: Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 928 Documents
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Pengaruh Coretax dan Transparansi Perpajakan terhadap Kepatuhan Wajib Pajak Aoliyah Firasati; Susilawati; Iwan Irwansyah; Cepi Saepuloh
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 3 (2026): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i3.4094

Abstract

Digitalisasi administrasi pajak melalui Coretax Administration System (CTAS) menjadi agenda strategis dalam reformasi perpajakan karena sistem ini diarahkan untuk memperbaiki layanan, memperkuat keterbukaan informasi, dan mendorong kepatuhan Wajib Pajak. Penelitian ini menganalisis pengaruh penerapan CTAS dan transparansi perpajakan terhadap kepatuhan Wajib Pajak di Jawa Barat. Penelitian menggunakan pendekatan kuantitatif dengan desain survei. Sampel terdiri atas 100 Wajib Pajak yang telah menggunakan layanan perpajakan digital. Data diperoleh melalui kuesioner elektronik dan diolah dengan regresi linear berganda. Hasil analisis menunjukkan bahwa CTAS berpengaruh positif dan signifikan terhadap kepatuhan Wajib Pajak dengan koefisien 0,485 dan nilai signifikansi 0,000. Transparansi perpajakan juga memberikan pengaruh positif dan signifikan dengan koefisien 0,312 dan nilai signifikansi 0,000. Kedua variabel secara bersama-sama menjelaskan 54,2% variasi kepatuhan Wajib Pajak. Temuan ini memperlihatkan bahwa sistem pajak digital yang mudah digunakan dan informasi pajak yang terbuka dapat memperkuat perilaku patuh. Penelitian ini menyimpulkan bahwa keberhasilan reformasi administrasi perpajakan tidak cukup ditentukan oleh teknologi, tetapi juga oleh mutu informasi, keamanan sistem, kemudahan akses, dan kepercayaan pengguna terhadap otoritas pajak.
Pengaruh Gaya Hidup dan Promosi Online Terhadap Keputusan Pembelian Konsumen Pada Produk Eiger di Kabupaten Bogor Rahmah Indrianingsih; B. Retno Pratiwi Sakti
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 4 (2026): October
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i4.4099

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana gaya hidup dan promosi online memengaruhi keputusan pembelian pada produk Eiger di Kabupaten Bogor. 100 responden disurvei menggunakan metodologi sampel non-probabilitas berdasarkan strategi pengambilan sampel bertujuan. Metode analisis data dalam penelitian ini meliputi uji validitas dan reliabilitas, regresi linier berganda, uji hipotesis (uji F dan t), dan R kuadrat yang disesuaikan, yang merupakan ukuran koefisien determinasi. Penelitian menemukan bahwa meskipun gaya hidup tidak secara signifikan memengaruhi keputusan pembelian, promosi online memengaruhinya secara positif dan signifikan secara statistik. Terdapat pengaruh positif dan signifikan secara statistik terhadap keputusan membeli ketika gaya hidup dan promosi online digunakan bersama-sama. Perusahaan diharapkan dapat mengoptimalkan strategi promosi online melalui media sosial, periklanan digital, dan konten yang menarik karena terbukti berpengaruh signifikan terhadap keputusan pembelian. Selain itu, penyesuaian terhadap gaya hidup konsumen perlu dilakukan agar produk dan strategi pemasaran lebih sesuai dengan tren pasar. Penelitian selanjutnya disarankan untuk mengkaji kembali variabel gaya hidup dengan pendekatan atau indikator yang berbeda guna memperoleh hasil yang lebih akurat.
The Interactive Role of Green Knowledge Acquisition In The Relationship Between Green Learning And Environmental Resilience: An Applied Study of The Opinions of A Sample of Employees At Al-Kafeel Meat Production Company Ameera Ajel
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 3 (2026): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i3.4103

Abstract

The current research aims to identify the interactive role of acquiring green knowledge in the relationship between green learning with its dimensions (cognitive, skill-based, organisational, technological) and sustainable resilience with its dimensions (economic sustainability, social sustainability, environmental sustainability). It is an applied study based on the opinions of a sample of 132 employees from Al-Kafeel Meat Production Company. The research problem was represented by the main question: "What is the interactive role of acquiring green knowledge in the relationship between green learning and environmental resilience?" The questionnaire was used as the main tool for data collection, and statistical programs (AMOS.V.29, SPSS.V.29) were employed. The research results indicated that a higher level of green learning among employees contributes to enhancing the organization's ability to adapt to environmental changes and improving its environmental resilience.
Pengaruh Soft Skills dan Digital Skills terhadap Kesiapan Kerja Melalui Self Efficacy pada Mahasiswa Generasi Z dalam Menghadapi Industri 4.0 Hesti Luvita Inriana; Rina Fatimah
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 4 (2026): October
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i4.4115

Abstract

Penelitian ini memiliki tujuan untuk mengkaji secara mendalam pengaruh soft skills dan digital skills terhadap kesiapan kerja melalui self efficacy mahasiswa Generasi Z dalam menghadapi industri 4.0 di STIM Budi Bakti. Penelitian ini menggunakan pendekatan kuantitatif sebagai analisis data, dengan 100 mahasiswa generasi Z STIM Budi Bakti sebagai responden melalui teknik purposive sampling dan data dikumpulkan melalui kuesioner berskala likert. Analisis data dilakukan dengan metode SmartPLS 4.0. Temuan membuktikan bahwa soft skills dan digital skills terbukti berpengaruh positif terhadap self efficacy. Selain itu, soft skills dan self efficacy memiliki pengaruh positif terhadap kesiapan kerja, namun digital skills tidak terbukti memiliki pengaruh terhadap kesiapan kerja. Pada pengujian pengaruh tidak langsung, bahwa self efficacy terbukti mampu memediasi pengaruh soft skills terhadap kesiapan kerja. Self efficacy juga terbukti berpengaruh mampu memediasi pengaruh digital skills terhadap kesiapan kerja. Temuan tersebut menunjukkan bahwa kesiapan kerja tidak hanya dipengaruhi kemampuan digital, namun juga melalui berbagai aspek lain yang mendukung mahasiswa
The Role of AI- Enabled Digital Accounting Education in Companies: A Review Study Wissam Abdulridha
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 3 (2026): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i3.4117

Abstract

The current research aims to provide a review study on the role of AI-Enabled digital accounting education in companies. The research focused on identifying the latest trends presented in previous literature regarding the importance of current variables. This objective was set to address a significant problem: (Is there a role for AI-Enabled digital accounting education in companies?). Addressing this problem required conducting a review of theoretical literature and previous articles in this field. With the increasing reliance on modern technologies, the concept of artificial intelligence has emerged, and thus the current research focused on highlighting the role of ethics that companies can adopt while using digital accounting education to enhance their internal capabilities and external competitiveness. Furthermore, the current research presented a collection of studies and discussed the differences that could contribute to the current research. Accordingly, the research presented several findings, the most important of which highlighted the role of digital accounting education supported by AI ethics in improving company performance and building internal capabilities, thereby enhancing their competitive edge in the job market and reducing waste and losses in materials and efforts. The research also recommended encouraging employees in companies to develop their abilities and skills and to share knowledge through courses, workshops, and training seminars that help improve their ability to generate creative ideas and strategies that enhance the company's capacity compared to other companies in the same sector.
WashGo: Perancangan Model Bisnis Layanan Laundry On-Demand Berbasis Aplikasi untuk Mahasiswa Perkotaan Muhammad Rafif Alfathan; Wisky F. Lumban Gaol; Andre Trinanda Sitorus; Dian Arya Pratama; Gunawan
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 4 (2026): October
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i4.4120

Abstract

WashGo merupakan inovasi startup yang dirancang sebagai solusi layanan laundry on-demand untuk mahasiswa modern. Perancangan ini dilatarbelakangi oleh minimnya waktu mahasiswa akibat jadwal padat, serta ketidakefisienan laundry konvensional seperti antrean panjang dan risiko pakaian tertukar. Penelitian ini bertujuan untuk merancang model bisnis layanan laundry yang efisien sekaligus memodelkan sistem aplikasinya menggunakan pendekatan Lean Canvas. Metode penelitian menggunakan pendekatan deskriptif kualitatif dan Research and Development (R&D). Data dikumpulkan melalui observasi pasar terhadap segmentasi mahasiswa dan studi literatur, kemudian dianalisis menggunakan 9 blok Lean Canvas untuk kelayakan bisnis, serta Unified Modeling Language (UML) untuk pemodelan sistem aplikasi berbasis cross-platform (Flutter). Hasil penelitian menunjukkan bahwa WashGo mampu memetakan proposisi nilai yang kuat berupa transparansi (real-time tracking), efisiensi, dan keamanan (barcode pakaian). Hasil analisis kelayakan finansial memproyeksikan Titik Impas (Break Even Point) dapat tercapai pada volume 3.750 kg/bulan atau setara 750 pelanggan aktif. Simpulannya, WashGo merupakan model bisnis yang layak secara komersial dan responsif terhadap gaya hidup mahasiswa. Implikasi praktis dari penelitian ini adalah hadirnya solusi digital yang menghemat waktu produktif mahasiswa, sementara bagi literatur, penelitian ini membuktikan efektivitas Lean Canvas dalam memvalidasi startup jasa mikro.
Tourism Development Strategy of Flory Village in Yogyakarta in the Face of the Covid-19 Pandemic Dessy Rachmawatie; Faisal Ramadhan
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i4.4123

Abstract

This study aims to analyse the development strategy of Kampung Flory Tourism Village in Yogyakarta, Indonesia, in responding to post-pandemic challenges. A qualitative descriptive approach was applied, supported by SWOT (Strengths, Weaknesses, Opportunities, and Threats) analysis. Data were collected through observations, in-depth interviews, and questionnaires involving 100 tourists selected using incidental sampling. The findings reveal that Kampung Flory has strong internal capabilities, with an IFAS score of 3.115, where strengths (2.084) outweigh weaknesses (1.031). Key strengths include environmental quality, adequate facilities, and digital promotion. The EFAS score of 2.722 indicates that opportunities (2.056) exceed threats (0.667), driven by increasing demand for nature-based tourism, technological advancement, and accessibility. The SWOT matrix positions Kampung Flory in Quadrant I, indicating a growth-oriented strategy. Strategic priorities include environmental conservation, optimisation of digital marketing, tourism product innovation, and service quality improvement. These strategies are essential to enhance destination resilience and competitiveness in the post-pandemic era. This study contributes to community-based tourism and crisis management literature by highlighting the importance of leveraging internal strengths to capitalise on emerging tourism trends.
Community Perception as a Mediating Factor in Infrastructure Development: The Impact of Yogyakarta Southern Cross Road on Community Empowerment in Sanden District, Bantul Regency Dessy Rachmawatie; Rifqi Maflahunaya
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i3.4124

Abstract

This study aims to evaluate the extent to which public perception of the construction of the Southern Cross Road (SCR) influences community empowerment in Sanden District, Bantul Regency. Using a quantitative explanatory approach, the study involved 100 respondents selected using the Slovin formula and purposive sampling technique. Data collected through Likert-scale questionnaires and observations were analysed using paired sample t-tests and multiple linear regression. The findings indicate that residents responded very positively to the SCR project (mean 4.61). A difference test confirmed a significant increase in community empowerment post-development. Furthermore, perceptual variables, including accessibility, economic opportunities, and new identities, were shown to significantly influence community empowerment, both partially and simultaneously. This study concludes that positive community perception is a key element in achieving independence as a result of national infrastructure development.
Fiscal Decentralization and Regional Economic Growth: Evidence from the Riau Islands Province, Indonesia (2017–2024) Dessy Rachmawatie; Rifki Amriza
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i3.4125

Abstract

This study analyzes the effect of fiscal decentralization on economic growth in the Riau Islands Province for the period 2017–2024. Using panel data from seven districts/cities and a Fixed Effects Model (FEM), the variables tested include Regional Original Revenue (PAD), Revenue Sharing Fund (DBH), General Allocation Fund (DAU), and Special Allocation Fund (DAK) on Regional Gross Regional Domestic Product (GRDP). The results show that fiscal instruments simultaneously have a significant effect on GRDP, with a model clarity of 99.88%. Partially, Regional Original Revenue (PAD) and General Allocation Fund (DAU) have a positive and significant effect, with DAU being the most dominant driving factor. Conversely, Regional Revenue (DBH) has no significant effect, while Special Allocation Fund (DAK) has a negative effect due to its allocation focus on long-term physical development. These findings emphasize the importance of fiscal independence and optimization of central transfer funds to stimulate economic growth in the archipelago.
Perilaku Konsumtif Mahasiswa dalam Era E-commerce: Perspektif Pengalaman dan Praktik Konsumsi Digital Abigaiel. C Lesbasa; Hwihanus
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 4 (2026): October
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i4.4126

Abstract

The growth of e-commerce in Indonesia has transformed consumer patterns, particularly among students who are active in the digital ecosystem. This study aims to analyze how students interpret and experience consumer behavior in their use of e-commerce, as well as how these consumption practices take shape in their daily lives. The theoretical framework employed includes Social Practice Theory, which views consumption as the result of an interaction between meaning, material, and competence, as well as consumer behavior theory and the concept of impulse buying. This study adopts a qualitative descriptive approach using a case study method among students at the University of 17 August 1945 in Surabaya. Data collection was conducted through in-depth interviews) with informants selected using purposive sampling, followed by analysis using thematic analysis. The findings indicate that students’ consumption behavior is not uniform but rather diverse and influenced by subjective experiences, digital habits, and interactions with e-commerce features such as discounts, flash sales, and social media exposure. Three consumption patterns were identified: impulsive, moderate, and planned, which are determined by each individual’s self-control and financial management capabilities. This study concludes that consumer behavior is a social practice shaped by the interaction between internal and external factors within the digital ecosystem.

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