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AMIN SADIQIN
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PERUM BUMI TARUNA , JL. TARUNA IX A KAV 67 WAGE , TAMAN SIDOARJO
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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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Pengaruh Good Corporate Governance, Corporate Social Responsibility dan Kepemilikan Manajerial terhadap Kinerja Keuangan Perusahaan Food and Beverage di Indonesia Sofiana Hidayah; Taufik Kurniawan; Yuli Kurniawati
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 5 (2025): JULY 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i5.210

Abstract

This study investigates the impact of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and Managerial Ownership on the financial performance of food and beverage companies in Indonesia. Financial performance is assessed using Return on Assets (ROA), while GCG and CSR are measured based on the Global Reporting Initiative (GRI) 4.0 indicators. Managerial Ownership is determined by the percentage of shares held by members of the board of commissioners, directors, and managers. This quantitative research includes food and beverage companies listed on the Indonesia Stock Exchange from 2021 to 2023. The sample, consisting of 126 data points from 42 companies, was selected using purposive sampling. The data were analyzed using multiple linear regression with SPSS. The findings reveal that Good Corporate Governance and Corporate Social Responsibility do not have a significant effect on financial performance, whereas Managerial Ownership has a significant positive effect. However, when combined, Good Corporate Governance, Corporate Social Responsibility, and Managerial Ownership collectively influence the financial performance of food and beverage companies in Indonesia..
Event Study Pandemi Covid-19 dan Kinerja Keuangan terhadap Harga Saham Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) Fathin Amirah; Ali Farhan; Kusuma Adi Rahardjo
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 5 (2025): JULY 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i5.211

Abstract

This research raises the issue of the impact of the Covid-19 pandemic and financial performance on stock prices. The aim of this research is to determine the effect of financial performance proxied by the variables Return on Assets (ROA), Debt to Equity Ratio (DER) and Dividend Payout Ratio (DPR) on stock prices. And to find out whether there are significant differences in stock prices and financial performance before the Covid-19 pandemic and during the Covid-19 pandemic. The research method used is quantitative with an event study approach and sample used in this research was 15 companies representing 5 business sectors. The analysis technique used is panel data regression analysis and the classical assumption tests used include multicollinearity tests and heteroscedasticity tests. Meanwhile, hypothesis testing uses the t test and paired sample t-test or the Wilcoxon signed ranked test. From the results of hypothesis testing, it was found that there was no significant difference in stock prices before the pandemic and during the Covid-19 pandemic. Meanwhile, ROA has a significant effect on stock prices, but there is no difference between before the pandemic and during the Covid-19 pandemic. Meanwhile, DER and DPR do not have a significant effect on stock prices and there is no difference between before the pandemic and during the Covid-19 pandemic.
Pengaruh Modal Dan Biaya Produksi Terhadap Laba Bersih Pada Usaha Mikro Kecil Menengah Sektor Makanan Dan Minuman Di Kabupaten Sidoarjo Hibatin Wafiroh; Abdul Hamid; Rika Yuliastuti
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 5 (2025): JULY 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i5.213

Abstract

Understanding and analyzing the partial and simultaneous effects of capital and production expenses on net profit in small and medium-sized businesses in the food and beverage industry in Sidoarjo Regency is the aim of this study. The study uses a quantitative approach. The micro, small, and medium-sized businesses (MSMEs) that are active in Sidoarjo Regency make up the study's population. Using purposive selection approaches, a sample of 100 MSME operators in the food and beverage industry was chosen. Through the distribution of questionnaires, primary data was gathered for this study. Multiple Linear Regression is the data analysis technique used in this study, and SPSS software was used for processing. The results of this study show that, when taken into account jointly, capital and production costs have a major impact on the net profit of MSMEs in the food and beverage industry in Sidoarjo Regency.
Kebijakan Fiskal dan Moneter dalam Perspektif Ekonomi Islam: Kerangka Kebijakan untuk Kestabilan dan Keadilan Ekonomi Mohammad Habibi; Tiara; Anis Wulandari; Intan
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 5 (2025): JULY 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i5.214

Abstract

This article discusses fiscal and monetary policy from the perspective of Islamic economics, which is based on the principles of justice and sustainability. The purpose of this study is to conceptually describe the framework of fiscal and monetary policy in the Islamic economic system and to recommend policy directions that are in line with sharia principles. This study employs a qualitative-descriptive method using library research. Data were collected from relevant primary and secondary literature. The results of the study indicate that Islamic fiscal policy prioritizes zakat, sharia taxes, and public spending for wealth distribution, while Islamic monetary policy rejects usury and prioritizes exchange rate stability and strengthening the real sector through sharia financing. This study contributes theoretically to the development of the Islamic economic system and offers alternative policies that can be applied in national and global financial systems.
Analisa Sistem Coretax dalam Meningkatkan Kepatuhan: Studi Pemahaman Perpajakan, Sanksi Pajak, Kualitas Pelayanan, dan Pemanfaatan Teknologi terhadap Kepatuhan Wajib Pajak PT XYZ amin sadiqin
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 5 (2025): JULY 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i5.215

Abstract

Penelitian ini bertujuan untuk menganalisis peran sistem Coretax dalam meningkatkan kepatuhan wajib pajak, dengan fokus pada aspek pemahaman perpajakan, sanksi pajak, kualitas pelayanan, dan pemanfaatan teknologi di PT XYZ. Metode penelitian menggunakan pendekatan kuantitatif melalui penyebaran kuesioner kepada wajib pajak yang terdaftar di perusahaan tersebut. Data yang diperoleh kemudian dianalisis menggunakan teknik regresi berganda untuk mengetahui pengaruh masing-masing variabel terhadap kepatuhan wajib pajak. Hasil penelitian menunjukkan bahwa pemahaman perpajakan, sanksi pajak, kualitas pelayanan, dan pemanfaatan teknologi secara simultan berpengaruh signifikan terhadap kepatuhan wajib pajak. Secara parsial, pemahaman perpajakan dan sanksi pajak memberikan pengaruh yang kuat terhadap kepatuhan, sedangkan kualitas pelayanan dan pemanfaatan teknologi melalui sistem Coretax berkontribusi dalam meningkatkan kemudahan serta transparansi proses administrasi perpajakan. Dengan demikian, penerapan sistem Coretax di PT XYZ terbukti mampu mendukung upaya peningkatan kepatuhan wajib pajak melalui sinergi faktor internal dan eksternal perpajakan.
Analisis Sistem Informasi Akuntansi Persediaan Bahan Baku untuk Meningkatkan Efektivitas Pengendalian Internal (Studi Kasus pada Rocket Chicken Baureno Bojonegoro) Kiki Purna Widya; Abdul Hamid; Rika
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 6 (2025): SEPTEMBER 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i6.216

Abstract

This study is intended to analyze the application of an accounting information system for raw material inventory in increasing the effectiveness of internal control at Rocket Chicken Bojonegoro. This research is located on Jl. Ahmad Yani, Ngrandu, Baureno, Bojonegoro, Bojonegoro Regency, East Java 62192. This research was conducted using a qualitative analysis method with a descriptive approach, namely an analysis based on a description that supports the analysis by focusing on an understanding of problems in social life only and detail which only describes the form of sentences.the raw material inventory accounting information system implemented by rocket chicken bourno bojonegoro is running well because it has carried out the provisions in accordance with the raw material inventory procedures. inspection of raw materials regularly and more closely so that there are no delays in recording any existing inventory processes. The accounting information system for raw material inventory at Rocket Chicken Bojonegoro can improve the effectiveness of intemal control.
Pengaruh Literasi Keuangan dan Financial Technology Terhadap Perilaku Manajemen Keuangan UMKM di Kota Surabaya Hesti Ayu S; Iman Supriadi; Anita Kartika Sari
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 6 (2025): SEPTEMBER 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i6.220

Abstract

Tujuan dilakukan penelitian ini untuk mengetahui pengaruh literasi keuangan dan teknologi finansial terhadap perilaku pengelolaan keuangan pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Surabaya. Seiring dengan pesatnya perkembangan teknologi digital, penggunaan financial technology semakin meluas. Namun, kemampuan baca tulis mengenai keuangan di kalangan masyarakat, termasuk pelaku usaha mikro, kecil, dan menengah, masih relatif rendah. Penelitian ini relevan mengingat peran krusial UMKM dalam perekonomian dan pentingnya pengelolaan keuangan yang baik bagi keberlangsungan usaha. Pendekatan deskriptif kuantitatif diterapkan dalam penelitian ini, dengan sampel sebanyak 100 UMKM yang ada di Kota Surabaya. Pengumpulan data dilakukan melalui penyebaran kuesioner. Analisis data menggunakan Partial Least Square (PLS) untuk mengetahui pengaruh antar variabel. Hasilnya penelitian ini mengungkapkan bahwa baik kemampuan literasi keuangan maupun teknologi finansial memberikan pengaruh yang positif dan signifikan terhadap perilaku pengelolaan keuangan usaha mikro, kecil, dan menengah di Kota Surabaya..
Peran Sistem Informasi Akuntansi, Penerimaan Kas, Dan Pengeluaran Kas Dalam Meningkatkan Keberlanjutan Koperasi Karyawan PT. Platinum Ceramics Industry Muthi Dwika; Agus Sumarnadi; Miya Dewi
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 6 (2025): SEPTEMBER 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i6.221

Abstract

Koperasi karyawan sebagai organisasi komersial memiliki peran penting dalam meningkatkan kesejahteraan anggotanya melalui layanan keuangan dan non-keuangan. Namun, keberlanjutan operasional sering terancam oleh masalah pengelolaan arus kas. Dalam hal ini, salah satu cara untuk meningkatkan akurasi, efisiensi, dan transparansi pengelolaan keuangan koperasi adalah dengan menggunakan Sistem Informasi Akuntansi (SIA).Tujuan dari penelitian ini adalah untuk menentukan: (1) bagaimana SIA berkontribusi terhadap keberlanjutan koperasi; (2) seberapa baik pengelolaan pendapatan kas bekerja; (3) seberapa baik pengelolaan pengeluaran kas berkontribusi terhadap keberlanjutan koperasi; dan (4) bagaimana penerimaan kas dan pengeluaran kas mendukung keberlanjutan koperasi.Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi.Hasil penelitian menunjukkan bahwa integrasi Sistem Informasi Akuntansi (SIA) mempermudah pengambilan keputusan berbasis data, pencatatan transaksi, dan pemantauan arus kas secara real-time. Pengelolaan kas yang baik terbukti meningkatkan stabilitas keuangan koperasi, menurunkan risiko penipuan, serta meningkatkan kepercayaan anggota. Singkatnya, integrasi SIA dengan pengelolaan kas yang transparan mendorong stabilitas keuangan dan keberlanjutan koperasi.
Pengaruh Teknologi Akuntansi, Pengalaman Pengguna dan Kompleksitas Sistem Terhadap Efisiensi Pelaporan Keuangan (Studi Kasus Perum LPPNPI Cabang Surabaya) Dara Nursyifa N; Miya Dewi; Agus Sumarnadi
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 6 (2025): SEPTEMBER 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i6.222

Abstract

Penelitian ini dimaksudkan untuk menelaah dan mengevaluasi pengaruh Teknologi Akuntansi (X1), Pengalaman Pengguna (X2), dan Kompleksitas Sistem (X3) terhadap Efisiensi Pelaporan Keuangan (Y) pada Perum LPPNPI Cabang Surabaya. Penelitian ini menerapkan pendekatan kuantitatif, dengan populasi yang mencakup seluruh staf karyawan di cabang terkait.Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling dengan syarat bahwa responden memiliki pengalaman kerja di bidang akuntansi selama minimal satu tahun. Jumlah sampel yang ditentukan sebanyak 100 responden. Pengolahan data dilakukan menggunakan aplikasi SPSS versi 21. Hasil analisis menunjukkan bahwa variabel Teknologi Akuntansi (X1) memiliki pengaruh signifikan terhadap efisiensi pelaporan keuangan, ditunjukkan oleh nilai t sebesar 2.087 dan signifikansi 0.040. Demikian pula, Kompleksitas Sistem (X3) juga menunjukkan pengaruh signifikan, dengan nilai t sebesar 2.509 dan signifikansi 0.014. Namun, variabel Pengalaman Pengguna (X2) tidak berpengaruh signifikan, dengan nilai t sebesar 1.645 dan signifikansi 0.103.Temuan ini memberikan kontribusi penting bagi manajemen dalam mengoptimalkan efisiensi pelaporan keuangan melalui penguatan teknologi dan penyederhanaan sistem akuntansi.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN PADA SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023 Sarmila Rumaf; Abdul; Agus Sumarnadi
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 4 No. 1 (2025): NOVEMBER 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v4i1.230

Abstract

This study aims to examine the effect of profitability (ROA), liquidity (CR), and solvency (DER) on firm value as measured by Price to Book Value (PBV) in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research method used is quantitative with an associative approach. The data were obtained from the companies’ annual financial statements and analyzed using classical assumption tests (normality, multicollinearity, and heteroscedasticity), multiple linear regression, t-test (partial), F-test (simultaneous), and coefficient of determination (R²) processed with IBM SPSS version 23. The results show that profitability (ROA) has a significant effect on the logarithm of firm value, indicating that higher profitability leads to a higher firm value. In contrast, liquidity (CR) and solvency (DER) have no significant effect on firm value, suggesting that liquidity conditions and funding structure are not the main factors influencing firm value in the energy sector during the study period. Furthermore, the F-test results indicate that ROA, CR, and DER jointly have a significant effect on firm value, confirming that the regression model is valid in explaining the variation of firm value. These findings highlight profitability as the main consideration for investors, while liquidity and solvency still need proper management to maintain financial stability.

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