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AMIN SADIQIN
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Journal of Economics, Business, Management, Accounting And Social Sciences (JEBMASS)
Published by PT. Putra Jawa Mulya
ISSN : -     EISSN : 29863546     DOI : 10.63200
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The scope of topics that are most interesting to Journal of Economics, Business, Management, Accounting and Social Studies (JEBMASS) readers include the following: Financial markets, financial practices and sustainability; Values, culture and international finance; Common pool resources management and its financing; Interdisciplinary financial studies; Finance and international development; International financial crises and regulation; Financialization studies; International financial integration and architecture; Behavioral aspects in finance; Methodologies and the conceptualization of finance; Accounting education - needs and trends; Forensic Accounting; Accounting and e-business; Financial accounting; Management accounting; Behavioural financial and accounting research
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Articles 197 Documents
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Manajemen Kualitas Pendidikan Ramah Anak di Lembaga PAUD: Tinjauan dari Persektif Guru dan Orang Tua Khairunnisa Ulfadhilah; Salsabila Dwi Nurkhafifah
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 2 (2025): JANUARY 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i2.179

Abstract

This research aims to explore the quality management of child-friendly education in PAUD through reviewing the perspectives of teachers and parents. In the context of child development, child-friendly education includes a safe, stimulative and inclusive environment, which supports physical, emotional, social and cognitive growth. Qualitative research methods were applied with in-depth interviews with RA Nurul Falah Cirebon teachers and parents. The results show that teachers play an important role in creating a fun and supportive learning atmosphere, using an approach that focuses on children's needs and interests. Meanwhile, parents contribute to optimizing the quality of education through effective communication with institutions and active participation in school activities. These findings emphasize the importance of collaboration between teachers and parents in child-friendly education management to achieve better educational goals. This research recommends that PAUD institutions develop training programs for teachers and increase parental involvement, in order to create a better learning environment that is more responsive to children's needs.
Peran Data Analytics dalam Meningkatkan Akurasi Pelaporan Pajak Perusahaan di Era Digital pada PT Duta Mahesa Grup Hendra Dwi Prasetyo; Amin Sadiqin
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 2 (2025): JANUARY 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i2.180

Abstract

The digital era brings new challenges and opportunities for companies in managing their tax obligations. This study aims to analyse the role of data analytics in improving tax reporting accuracy at PT Duta Mahesa Group. A qualitative approach was used through a case study with primary data obtained from in-depth interviews with the company's finance and taxation team, as well as secondary data in the form of financial and tax reports. The results showed that the implementation of data analytics helped the company identify potential errors, mitigate the risk of inaccurate reporting, and improve the efficiency of the tax data collection process. In addition, this technology also enables faster and more accurate data-driven decision-making. This research concludes that data analytics is a strategic tool to improve tax compliance and optimise tax management at PT Duta Mahesa Group.
Analisis Implementasi Aplikasi Pajak CoreTax dalam Meningkatkan Kepatuhan dan Efisiensi Pelaporan Pajak di Indonesia Teguh Purnomo; Amin Sadiqin; Rizki Arvita
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 2 (2025): JANUARY 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i2.181

Abstract

This research aims to analyse the implementation of the CoreTax tax application in improving taxpayer compliance and tax reporting efficiency in Indonesia. Using a qualitative approach, this study evaluates the effectiveness of the CoreTax application through in-depth interviews with users and a review of secondary data. The results show that CoreTax simplifies the tax reporting process through automation features, data integration, and a comprehensive user guide. In addition, the implementation of this application has a positive impact on improving taxpayer compliance by reducing reporting errors and speeding up the filing process. However, the research also found some constraints, such as low levels of technological literacy and the need for additional training for certain users. Strategic recommendations are provided to improve the adoption and performance of the CoreTax application going forward.
Pengaruh Kepemimpinan Transformasional terhadap Kinerja Karyawan di Era Digital Siska Yustika
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 2 (2025): JANUARY 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i2.182

Abstract

The primary objective of this research is to investigate how transformational leadership impacts the performance of employees during the digital age. In essence, transformational leadership is a type of leadership that has the capability to encourage, motivate, and enable employees by providing a clear vision and utilising effective communication. During the digital age, advancements in technology impact how work is done and require quick adjustments from both businesses and individuals. This research utilises a quantitative method by gathering information from a questionnaire answered by 150 technology sector workers. The findings indicate that transformational leadership plays a key role in enhancing employee performance, particularly in fostering innovation, teamwork, and the ability to adapt to technological advancements. As a result, this style of leadership is crucial in overcoming the obstacles presented by the digital age and improving overall organisational efficiency.
Analisis Kinerja Keuangan pada Perusahaan Manufaktur Sub Sektor Tekstil dan Garment yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2023 Theresa Yuliana Jaeng; Maria Grasella Tunya; Valeria Eldyn Gula
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 2 (2025): JANUARY 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i2.183

Abstract

The aim of this research was to evaluate the financial performance of manufacturing companies in the textile and garment sector that are listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023 by analyzing various financial ratios such as liquidity, solvency, profitability, and activity. The study utilized secondary data and employed a quantitative research approach, focusing on 18 companies as the subjects. Data was collected through documentation methods. The findings revealed that only PT. Tifico Fiber Indonesia Tbk consistently maintained a high liquidity ratio each year, indicating a strong financial position. Both PT Buana Artha Anugerah Tbk and PT. Tifico Fiber Indonesia Tbk were noted to be solvent companies as they maintained low debt ratios throughout the years. Additionally, PT. Panasia Indo Resources Tbk demonstrated impressive profitability over the past three years. Uni-Charm Indonesia Tbk and PT Pan Brothers Tbk also performed well in terms of activity ratios, surpassing industry benchmarks.  
Daya Tarik Pemilihan Brand Kosmetik Lokal Di Kalangan Gen Z Febri Rakhmawati Arsj
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 3 (2025): MARCH 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i3.184

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui daya tarik pemilihan brand kosmetik lokal di kalangan Gen Z. Penelitian ini mengadopsi pendekatan kuantitatif dengan metode asosiatif. Adapun sampel dari penelitian ini adalah Gen Z perempuan dengan usia kisaran antara 18 -25 tahun yang memakai brand kosmetik lokal yakni Make Over minimal 1 (satu) kali, Adapun teknik sampel yang digunakan yakni purposive sampling dengan jumlah responden sebanyak 100 orang. Spss versi 25 digunakan untuk menganalisis data yang ada. Hasil dari penelitian ini menunjukan bahwa kosmetik lokal merek Make over dapat diterima dengan baik oleh perempuan khususnya kalangan Gen Z yang dilihat dari daya tarik influencer marketing serta Sosial Media TikTok yang berpengaruh parsial positif dan signifikan terhadap Keputusan Pemilihan kosmetik lokal Make Over.
Dinamika Tren Kuliner Asing dan Tantangan Pelestarian Kuliner Tradisional di Indonesia Mohammad Ali
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 3 (2025): MARCH 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i3.186

Abstract

Globalisasi budaya telah mempercepat arus masuk tren kuliner asing ke Indonesia, menciptakan dinamika baru dalam preferensi konsumen dan menghadirkan tantangan serius terhadap pelestarian kuliner tradisional. Penelitian ini bertujuan untuk menganalisis bagaimana tren kuliner asing seperti masakan Korea, Jepang, dan Barat memengaruhi eksistensi makanan tradisional Indonesia serta respons pelaku industri kuliner lokal. Melalui pendekatan kualitatif dengan studi literatur dan wawancara semi-struktural, ditemukan bahwa popularitas makanan asing semakin meningkat di kalangan generasi muda Indonesia, yang terdorong oleh media sosial dan budaya populer (Jang, 2020; Warde, 2016). Di sisi lain, makanan tradisional cenderung mengalami penurunan visibilitas dalam ruang publik urban. Namun, tren global ini juga membuka peluang inovasi lokal melalui proses glokalisasi, yakni penggabungan elemen internasional ke dalam cita rasa lokal (Robertson, 1995). Studi ini menekankan pentingnya intervensi kebijakan budaya, edukasi gastronomi, dan penguatan identitas lokal dalam strategi pelestarian kuliner tradisional Indonesia di tengah gelombang globalisasi makanan.
Tantangan dan Peluang bagi Wirausaha Milenial dalam Lanskap Industri 4.0 Miya Dewi Suprihandari
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 3 (2025): MARCH 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i3.187

Abstract

Penelitian ini bertujuan untuk memahami secara mendalam tantangan dan peluang yang dihadapi oleh wirausaha milenial dalam konteks transformasi digital pada era Industri 4.0. Menggunakan pendekatan kualitatif fenomenologis, studi ini melibatkan 15 narasumber dari berbagai negara termasuk Indonesia, Jerman, dan Amerika Serikat, yang aktif menjalankan bisnis berbasis teknologi digital. Temuan menunjukkan bahwa tantangan utama meliputi kesenjangan kompetensi digital (Schwab, 2017), akses terhadap pendanaan inovatif (OECD, 2020), serta adaptasi terhadap perubahan pasar global yang cepat (Berg, 2021). Namun, peluang strategis juga muncul dalam bentuk integrasi teknologi cerdas seperti Internet of Things dan Artificial Intelligence (Lee, Kao, & Yang, 2019), serta akses ke pasar internasional melalui platform digital (UNCTAD, 2021). Studi ini memberikan kontribusi terhadap literatur kewirausahaan modern serta menawarkan wawasan bagi pengambil kebijakan dan lembaga pendukung untuk menciptakan ekosistem bisnis yang inklusif dan adaptif terhadap perubahan era industri digital.
Skin Care and Women's Identity: The Role of Digital Media in the Formation of Self-Confidence Teguh Purnomo
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 3 (2025): MARCH 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i3.188

Abstract

The use of skincare is not only a part of self-care, but also forms the identity and self-confidence of women in the digital era. Digital media plays a significant role in shaping perceptions and standards of beauty through the content consumed daily (Tiggemann & Zaccardo, 2018). Exposure to beauty influencers, skincare product advertisements, and beauty trends on social media influence the construction of women's identity and increase the drive to meet ideal beauty standards (Perloff, 2014). This phenomenon is closely related to the concept of self-objectification, where women begin to judge themselves based on external standards displayed by digital media (Moradi, 2010). Studies show that regular use of skincare, influenced by digital media, can increase self-confidence because of feelings of better appearance (McNeill & Venter, 2019). Thus, digital media becomes an important mediator in the relationship between the use of skincare and the formation of women's self-confidence in the modern era.
Manajemen Kinerja di Era Industri 4.0: Studi Kasus pada Perusahaan Teknologi di Asia Tenggara Muslikun
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 3 (2025): MARCH 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i3.189

Abstract

Transformasi digital yang dibawa oleh era Industri 4.0 telah merevolusi paradigma manajemen kinerja, khususnya di sektor teknologi yang berkembang pesat di Asia Tenggara. Penelitian ini bertujuan untuk mengkaji bagaimana perusahaan teknologi di kawasan tersebut menyesuaikan sistem manajemen kinerja mereka dalam menghadapi perubahan teknologi dan kebutuhan kerja yang semakin dinamis. Dengan menggunakan pendekatan kualitatif studi kasus, data dikumpulkan melalui wawancara mendalam dengan manajer dan karyawan di perusahaan-perusahaan teknologi terkemuka di Indonesia, Singapura, dan Malaysia. Temuan menunjukkan bahwa integrasi teknologi seperti big data, artificial intelligence (AI), dan Internet of Things (IoT) memberikan peluang untuk menciptakan sistem penilaian kinerja yang lebih real-time, personalisasi, dan berbasis analitik (Marr, 2018; Schwab, 2017). Namun demikian, tantangan muncul dalam bentuk kesenjangan keterampilan digital, resistensi budaya organisasi terhadap transparansi data, serta ketidakpastian dalam perumusan Key Performance Indicators (KPIs) yang adaptif (Teece, Peteraf, & Leih, 2016). Studi ini menyoroti pentingnya kepemimpinan yang transformatif dan struktur organisasi yang agile untuk memastikan sistem manajemen kinerja dapat merespons dinamika era 4.0 secara efektif. Penelitian ini memberikan kontribusi bagi literatur manajemen kinerja kontemporer dan memberikan implikasi praktis bagi pengambilan keputusan strategis di perusahaan teknologi di Asia Tenggara.

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