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ZEBMAR
Published by Zentrum Multi Education
ISSN : -     EISSN : 30316006     DOI : https://doi.org/10.69657
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Jurnal ZEBMAR (Zentrum Economic, Business, Management, and Accounting Research) merupakan jurnal elektronik yang menyediakan wadah untuk memublikasikan artikel penelitian orisinal, artikel tinjauan dari kontributor, serta berita teknologi terkini yang berkaitan dengan ilmu akuntansi, praktik akuntansi, profesi akuntansi, dan manajemen keuangan. Jurnal ini mencakup artikel penelitian orisinal, artikel tinjauan, dan komunikasi singkat, yang meliputi bidang-bidang berikut: Akuntansi Manajemen Akuntansi Keuangan Akuntansi Sektor Publik Akuntansi Syariah Teknologi Informasi Akuntansi Audit Etika Profesi Pendidikan Akuntansi Ekonomi Manajemen Keuangan Manajemen Sumber Daya Manusia Manajemen Pemasaran Bisnis
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Articles 43 Documents
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Pengaruh NPM, TATO, Dan CR Terhadap ROI Pada Perusahaan Sektor Energi Yang Terdaftar di BEI Periode 2020-2024 Ni Made Putri Puspita Sari; Salwa Hadrawati; Gustina Melani Putri; M. Rifki Fatrozi; Rezaldi Maulana Putra
Zentrum Economic, Business, Management, Accounting Research Vol. 4 No. 2 (2026): ZEBMAR, June 2026
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/xvg0s093

Abstract

This study aims to analyze the effect of Net Profit Margin (NPM), Total Asset Turnover (TATO), and Current Ratio (CR) on Return on Investment (ROI) in energy sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period using the Eviews 9 application. The research data were obtained from 14 companies in the energy sector with the dependent variable being ROI. The results show that the NPM, TATO, and CR variables do not significantly influence the dependent variable, ROI. This study shows that revenue and profit do not affect investment income.
Pengaruh Inflasi, Suku Bunga, & Kurs Terhadap Pertumbuhan Ekonomi Di Indonesia Zulfiana Hilmi; Nia Nazla Sahan; Tendri Angreni; Dini Putri Meilani; Robitha Lintang Itzani; Andini Pratiwi
Zentrum Economic, Business, Management, Accounting Research Vol. 4 No. 2 (2026): ZEBMAR, June 2026
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/r6dd7n32

Abstract

This study aims to analyze the effect of inflation, interest rates, and exchange rates on economic growth in Indonesia using multiple linear regression analysis. The results indicate that all three variables significantly affect economic growth. Inflation has the most dominant negative effect, followed by interest rates and exchange rates, which also exhibit significant negative impacts. These findings suggest that high inflation, rising interest rates, and currency depreciation can hinder economic growth. The study provides important implications for policymakers in maintaining inflation, interest rate, and exchange rate stability to support sustainable economic growth.
Analisis Perbandingan Harga Saham Sebelum Dan Sesudah Aksi Demontrasi 25 Agustus 2025 Wahyu Sebasti; Lalu Andra Fadil Maulana; Ahmad Afan Santoso
Zentrum Economic, Business, Management, Accounting Research Vol. 4 No. 1 (2026): ZEBMAR, March 2026
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/9637y848

Abstract

Social and political events can influence capital market activity because they have the potential to influence investors' investment decisions. This study aims to analyze the difference in stock prices before and after the pressure action that occurred on August 25, 2025. The study used a quantitative approach with a sample of 100 stocks included in the Kompas 100 Index. The research data consisted of stock prices obtained from each sample company, with 10 stock price data before and 10 stock price data after the event. The results of the normality test indicated that the data were not normally distributed, so hypothesis testing was conducted using the Wilcoxon Signed Rank Test. The test results showed an Asymp. sign. (2-tailed) value of 0.154, which is greater than the 0.05 significance level. Thus, there was no significant difference between stock prices before and after the pressure action on August 25, 2025. The implications of this study's results indicate that the event did not significantly influence stock price changes in companies included in the Kompas 100 Index.
Pengaruh Modal Awal Investasi, Pengetahuan Investasi, Dan Social Media Influencer Terhadap Minat Investasi Mahasiswa Universitas Bumigora Mataram Yudika Ali Syahbandi; Jelita Kenanga; Nurmala Hikmah
Zentrum Economic, Business, Management, Accounting Research Vol. 2 No. 4 (2024): ZEBMAR, December 2024
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/nt8sp913

Abstract

This study aims to empirically test the influence of initial investment capital, investment knowledge, and social media influencer on the investment interest of students at Bumigora University, Mataram. With the rapid development of the capital market among the younger generation, understanding the factors driving investment interest has become crucial. Data in this study were collected through questionnaires distributed to student respondents using a convenience sampling technique. The data analysis method used was Partial Least Squares Structural Equation Modeling (PLS-SEM) with the help of SmartPLS 4 software. The results of the structural model analysis indicate that initial investment capital has a positive but insignificant relationship with students' investment interest. Conversely, social media influencer have been shown to have a positive and significant influence on students' investment interest at Bumigora University, Mataram. This finding implies that information and exposure to trends from social media play a more dominant role in driving students' investment interest than the availability of basic capital or their theoretical level.
Menilai Kinerja Keuangan Pemerintah Kabupaten Bolaang Mongondow Utara Tahun 2023-2024 Rabiatul Adawiyah; Victoria Kusumaningtyas Priyambodo; Wulandari Agustiningsih
Zentrum Economic, Business, Management, Accounting Research Vol. 4 No. 2 (2026): ZEBMAR, June 2026
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/0kbdjj51

Abstract

Local financial management within the framework of regional autonomy demands accountability and comprehensive performance measurement. This study aims to assess and analyze the financial performance of the Local Government of Bolaang Mongondow Utara Regency for the 2023–2024 fiscal years. Utilizing a descriptive quantitative research design, the performance evaluation adopts the financial condition framework developed by Ritonga (2014), which encompasses short-term solvency, budgetary solvency, long-term solvency, financial flexibility, financial independence, and service solvency. The results reveal a significant downward trend in liquidity and fiscal flexibility from 2023 to 2024. Short-term solvency weakened drastically due to a sharp decline in cash and receivables, while budgetary solvency indicated that total regional expenditure exceeded total revenue in 2024. Conversely, the long-term financial position remains highly secure as there are no long-term liabilities. However, the level of financial independence is remarkably low, with Regional Original Revenue (PAD) contributing less than 5%, confirming a severe reliance on central government transfer funds. The implications of this research emphasise the urgent need for operational expenditure efficiency and the optimisation of local revenue sources to foster sustainable fiscal capacity.
Pengaruh Kualitas Produk, Harga, Dan kualitas Pelayanan Terhadap Loyalitas Konsumen Melalui Kepuasan Pelanggan Variabel Intervening Di Cafe FORE COFFEE Lalu Agung Fathurrahman; Marsela Zaliyani; Alisa Alhumairah; Farhanul Helmi; Yunda Patmayanti
Zentrum Economic, Business, Management, Accounting Research Vol. 3 No. 1 (2025): ZEBMAR, March 2025
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/gy6qy259

Abstract

The rapid growth of the culinary industry has led to intense competition among cafes, requiring business operators to build consumer loyalty through product quality, pricing, and service quality. This study aims to analyze the influence of product quality, price, and service quality on consumer loyalty, with customer satisfaction serving as an intervening variable at Fore Coffee. This research employs a quantitative method using a causal associative approach. Primary data were collected through questionnaires distributed to 32 respondents selected via purposive sampling. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software. The measurement model (outer model) results confirmed that the required thresholds for outer loading (> 0.5), Cronbach’s Alpha (> 0.7), and Average Variance Extracted (AVE) (> 0.5) were met, although challenges were identified regarding the square root of AVE and multicollinearity (VIF). Structural model testing shows that price has a significant effect on customer satisfaction, and customer satisfaction has a significant effect on consumer loyalty. Indirectly, customer satisfaction was proven to play a strong mediating role in the relationship between price and consumer loyalty. However, product quality and service quality showed no significant effect either directly or indirectly within this model. The findings of this study confirm the importance of managing pricing strategies and improving satisfaction to secure consumer loyalty.
Pengaruh Return on Investment dan Residual Income Terhadap Return on Assets di Suatu Perusahaan Sektor Real Estate yang Terdaftar di BEI Periode 2022–2024 Firas Rafay Ahmad; Yunita Marshanda; Aril Putra Mandala; Aan Cahaya Suryana
Zentrum Economic, Business, Management, Accounting Research Vol. 3 No. 1 (2025): ZEBMAR, March 2025
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/q606wh06

Abstract

This research aims to to analyze the effect of Return on Investment (ROI) and Residual Income (RI) on Return on Assets (ROA) in real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period using EViews 9 software. The sample was selected using the purposive sampling method based on specific criteria, resulting in a sample of 23 companies observed over a three-year period.The results of this study indicate that Return on Investment (ROI) has a positive but insignificant effect on Return on Assets (ROA). Meanwhile, Residual Income (RI) has a positive and significant effect on Return on Assets (ROA).
Pembentukan Entrepreneurial Mindset melalui Entrepreneurship Education: Sebuah Studi Fenomenologi pada Lulusan Perguruan Tinggi Yeldy Dwi Genadi; Adrianda Anwar
Zentrum Economic, Business, Management, Accounting Research Vol. 4 No. 2 (2026): ZEBMAR, June 2026
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/te5tvk07

Abstract

Entrepreneurship education has become one of the primary strategies adopted by higher education institutions to foster entrepreneurial capabilities among students. However, previous studies have predominantly focused on examining the relationship between entrepreneurship education and entrepreneurial intention using quantitative approaches, leaving limited understanding of how educational experiences shape the entrepreneurial mindset from the perspectives of university graduates. This study aims to explore the lived experiences of university graduates who have participated in entrepreneurship education and to understand the process through which their entrepreneurial mindset is formed. A qualitative research design employing a phenomenological approach will be used to gain an in-depth understanding of participants' lived experiences. The participants will consist of university graduates who have completed entrepreneurship courses or entrepreneurship education programs and will be selected using purposive sampling. Data will be collected through in-depth interviews and analyzed using phenomenological analysis to identify the essential themes underlying participants' experiences. The study is expected to provide a comprehensive understanding of the process of entrepreneurial mindset formation, identify the factors influencing this process, and develop a conceptual model that contributes to the advancement of entrepreneurship education literature. The findings are also expected to offer practical implications for higher education institutions in designing entrepreneurship curricula and learning strategies that more effectively cultivate graduates with a strong entrepreneurial mindset.
Sustainable Business Model Innovation And Firm Performance: The Mediating Role Of Digital Marketing Capability Abdurrahman; Zamroni Alpian Muhtarom; Baiq Handayani Rinuastuti; Muhammad Mujahid Dakwah; Mohammad Najib Roodhi
Zentrum Economic, Business, Management, Accounting Research Vol. 4 No. 3 (2026): ZEBMAR, September 2026
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/dts5rp12

Abstract

This study aims to examine the effect of sustainable business model innovation (SBMI) on firm performance (FP) with digital marketing capability (DMC) as a mediating variable among creative economy SMEs. Its originality lies in the simultaneous empirical test of the SBMI-DMC-performance mechanism among creative economy SMEs in an emerging regional economy, which has rarely been tested jointly in the literature. A quantitative approach was employed using a survey of 150 SME owners and managers in Lombok, West Nusa Tenggara. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with 5,000 bootstrap subsamples. The results show that SBMI has a positive and significant effect on FP (β = 0.36, p < 0.001) and on DMC (β = 0.75, p < 0.001), which in turn positively affects FP (β = 0.48, p < 0.001). The mediation analysis confirms that DMC partially mediates the SBMI-FP relationship. These findings underscore the importance of integrating sustainability-oriented innovation with digital marketing capability to achieve superior performance, with implications for SME owners, managers, and policymakers to treat sustainability and digital marketing as complementary agendas.
Digitalisasi Administrasi Pajak Penghasilan: Integrasi Data, Otomatisasi Perhitungan, dan Transformasi Proses Bisnis Perpajakan Hamidah Muslimah
Zentrum Economic, Business, Management, Accounting Research Vol. 4 No. 3 (2026): ZEBMAR, September 2026
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/fvqv5m07

Abstract

Taxation digitalization is part of an administrative transformation that shifts tax data collection, calculation, payment, and reporting processes from fragmented systems into increasingly integrated workflows. In the context of Income Tax (PPh), digitalization is relevant to the management of withholding tax slips, tax calculations, fiscal reconciliation, the preparation of Annual Tax Returns (SPT), and the integration of accounting and tax data. This study aims to analyze the role of digitalization in transforming Income Tax administrative processes, identify its benefits regarding process efficiency and tax information quality, and outline the challenges of its implementation within business organizations. The study employs a qualitative approach through a literature review of Indonesian government publications and international literature on the digital transformation of tax administration. The findings indicate that digitalization has the potential to enhance transaction data connectivity, reduce redundant data entry, accelerate reconciliation, and support the more systematic preparation of Income Tax information. In Indonesia, the implementation of the Directorate General of Taxes' (DGT) Coretax system, effective January 1, 2025, represents a crucial component of tax administration modernization (Directorate General of Taxes, 2024a). However, the benefits of digitalization depend on data quality, accounting system integration, regulatory understanding, human resource competence, and information security. This study concludes that Income Tax digitalization must be understood as a transformation of business processes and information management, rather than merely a shift from paper-based to electronic documents.

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