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Contact Name
GENESIS SEMBIRING DEPARI
Contact Email
genesissembiring@gmail.com
Phone
+6285359562521
Journal Mail Official
admin@formosapublisher.org
Editorial Address
Jl. Sutomo Ujung No.28 D, Durian, Kec. Medan Timur
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INDONESIA
Indonesian Journal of Economic & Management Sciences (IJEMS)
ISSN : -     EISSN : 29862795     DOI : https://doi.org/10.55927/ijems.v2i3
Indonesian Journal of Economic & Management Sciences (IJEMS) is a scientific journal managed by the Formosa Publisher. This journal promotes disseminating research results in all economic, management, business, accounting, law, and Finance areas. The journal includes, but is not limited to the following fields: 1. Economic, 2. Human resource, 3. Management, 4. Laws, 5.Policies, 6. Finance, 7. Entrepreneurship, 8. Marketing, 9. Commerce, 10. Tourism, 11. Banking, 12. Accounting.
Articles 105 Documents
Analysis of the Effect of Service Quality on Customer Loyalty with Customer Satisfaction as an Intervening Variable (Impirical Study at Sanggar Senam Mutiara, Semarang City) KMT Lasmiatun; Nabila Wijaya
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.7987

Abstract

The purpose of this research is to analyze and prove the influence of Service Quality on Customer Loyalty with Customer Satisfaction as an Intervening Variable at Sanggar Senam Mutiara in the city of Semarang. The method used is quantitative. With the research results, service quality and customer satisfaction have a significant positive effect on customer loyalty, service quality has a positive and significant effect on customer satisfaction. And customer satisfaction is able to mediate the relationship between the influence of service quality variables on customer loyalty
Cost of Production, Cost of Operation, and Net Sales to Net Profit Benny Oktaviano; Dian Sulistyorini Wulandari; Ade Priyani
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.7991

Abstract

This research aimed to assess the impact of production costs, operating costs, and net sales on the net income of metal and comparable manufacturing companies listed on the Indonesia Stock Exchange during the period 2016–2020, whether individually or collectively. The data collection employed a purposive sampling method. The findings revealed that production costs had a partial impact on net income, whereas operating costs exhibited an influence on net income, while net sales did not. Collectively, the variables of production costs, operating costs, and net sales exerted a significant effect on net income. The R2 test indicated a value of 0.359. These results substantiate that production costs, operational costs, and net sales jointly contribute to the net income of metal and similar manufacturing companies on the Indonesia Stock Exchange for the 2016-2020 period, accounting for 35.9%. This implies that profit in this study is influential, while the remaining 64.1% is influenced by other factors not considered in this research
A Perspective of Theory Technology-To-Performance Chain (TPC): Accounting Information Systems, Internal Control and Work Motivation on Employee Performance Agus Fuadi; Dian Sulistyorini Wulandari; Verentia Amranani Putri
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.7994

Abstract

The advancement of technology is a reflection of the contemporary era, continually evolving to address the changing needs of humanity. Beyond the widespread demand for accounting information systems, it is crucial to recognize the substantial influence that internal control and work motivation wield over employee performance. This research endeavors to examine the impact of accounting information systems, internal control, and work motivation on the performance of PT Arfia Megah's employees. The study employs a saturated sampling method, encompassing the entire population of 40 employees at PT Arfia Megah. The independent variables under scrutiny include accounting information systems, internal controls, and work motivation, while employee performance serves as the dependent variable. Utilizing a quantitative approach, primary data is collected through a questionnaire, and the analysis is conducted using the multiple regression method. The findings affirm a positive correlation between accounting information systems, internal control, work motivation, and enhanced employee performance
Analysis of the Effectiveness and Contribution of Land and Building Taxes to the Original Regional Income of Bekasi Regency Erlina Djatnicka; Dian Sulistyorini Wulandari; Khoirun Nisa
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.7996

Abstract

Land and Building Tax (PBB) is one of the regional taxes that has a major contribution to the Regional Original Income (PAD) of Bekasi Regency. This study aims to analyze the level of effectiveness and contribution of land and building tax (PBB) to the regional original income (PAD) of Bekasi Regency. This study used a quantitative descriptive method. The data source used in this study was secondary data with time series data types. Secondary data used are the financial statements of Regional Original Revenue (PAD) revenue and the Bekasi Regency Land and Building Tax (PBB) revenue report for 2017–2019. The results of this study indicate that the effectiveness level of land and building tax (PBB) revenue in Bekasi Regency for three years, namely from 2017 to 2019, shows that the criteria are very effective, with an average achievement of 113%. The contribution rate of land and building tax (PBB) to the regional original income (PAD) of Bekasi Regency for three years, namely from 2017 to 2019, shows the criteria of being deficient with an average of 18%. For the simple regression analysis, the results show that land and building taxes have a positive effect on local revenue
The Role of Sustainable Communication in Hospital Health Services Through Internal Best Practice Sharing Health Talk Activities Muhammad Afiat; Rudi Sihaloho; Wulan Furrie Lenggana
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.8084

Abstract

Health services in hospitals in serving the community must be maximized, so that knowledge about disease diagnosis is known. As well as preventing premature death or increasing disease among the community. This role of sustainable communication must be carried out by public relations, health experts, namely doctors and other media personnel. To assist the hospital's internal activity program in health education and free basic examinations. So the PROMKES TEAM or Health Promotion Team was formed, consisting of Chief Doctor, Public Relations Officer, Nurse, Nutrition Expert and other medical personnel
The Influence of Service Quality on Loyalty Through Satisfaction at The Elizabeth Store in Palangka Raya Rita Yuanita Toendan; Noorjaya Nahan
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i6.8126

Abstract

Research in the field of marketing with the aim of this research is to measure and analyze the influence of service quality on customer loyalty at Elizabeth Store Palangka Raya. Measuring and analyzing the influence of satisfaction on loyalty at Elizabeth Store Palangka Raya. Measuring and analyzing the influence of service quality on satisfaction by analyzing the influence of service quality on loyalty through satisfaction. The population in this study were 150 consumers who shopped at the Elizabeth Store in Palangka Raya City. Primary and secondary data sources, data collection methods using observation, and distributing questionnaires. The analytical tool used in this research is Smart-PLS Version 3.0. The results of this research show that service quality has a positive and significant effect on loyalty. Consumer satisfaction has a positive and significant effect on loyalty. Service quality has a positive and significant effect on satisfaction. Service Quality on loyalty through Satisfaction has a positive and significant effect. The implications of the results show that service quality is important in increasing consumer satisfaction so that they trust the store as shown by loyalty
Factors That Influence the Quality of Local Government Financial Reports (Case Study on Jambi City Regional Apparatus Organizations) Arief Isdayanto; Enggar Diah Puspa Arum; Reni Yustien; Fitrini Mansur
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.8131

Abstract

This research aims to test or analyze whether Human Resource Competency, Internal Control System, Use of Information Technology, Internal Audit, and Implementation of Government Policy influence the Quality of Jambi City Regional Government Financial Reports. The data used is primary data obtained through administering questionnaires to the Financial Administration Officials of Regional Apparatus Organizations (PPK-OPD) and the Finance Section of the Regional Financial and Asset Management Agency (BPKAD) in the Jambi City Regional Government. The sampling technique used the saturated sample method with a sample size of 48 respondents. The data analysis method uses descriptive analysis and Structural Equation Modeling (SEM) - Partial Least Square (PLS) analysis using Microsoft Excel and SmartPLS software.lThe research results show thatlHuman Resource Competency, InternallControl Systems, and Implementation ofmGovernment Policies influence thenQuality of RegionalnGovernment FinancialmReports. Meanwhile, themuse of InformationnTechnology and Internal Audit has no effectlon thelQuality oflRegional Government FinanciallReports
Analysis and Application of Supply Chain Management for Cosmetic Inventory at Hayati Store Using PHP Programming Language and MYSQL Database Putri Delima; Syafrika Deni Rizki; Radius Prawiro
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.8136

Abstract

This research focuses on Hayati Store, a business specializing in the sale of beauty tools and beauty products. The study explores various aspects of beauty product management at Hayati Store, including demand planning, inventory management, and distribution during sales, using Supply Chain Management (SCM) methodology. Implementation will be carried out using PHP programming language and MYSQL database to facilitate effective management. Although the store has computerized cosmetic and beauty tool sales, the current system only covers sales aspects, lacking information on stock turnover from product receipt to warehouse inventory management. This research aims to optimize the distribution process during sales and transform existing data into a comprehensive Supply Chain Management system
Determinants of Revenue of Personal Income Tax at KPP Pratama Cibitung: A Perspective of Attribution Theory Ahmad Bukhori Muslim; Dian Sulistyorini Wulandari
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.8139

Abstract

This research seeks to examine the impact of NPWP ownership obligations, tax audits, tax collection, and taxpayer awareness on the generation of tax revenues. The participants in this investigation were employees from the tax sector at KPP Pratama Cibitung, with a sample size of 100 tax employees selected through convenience sampling. Utilizing primary data collected through questionnaires, the study employed multiple linear regression tests conducted using SPSS Version 21 software to analyze and test hypotheses. The findings revealed that NPWP ownership obligations, tax audits, tax collection, and taxpayer awareness all demonstrated a noteworthy and positive influence on the receipts of personal income tax
Factors Influencing E-Filing Usage Among Indonesian Taxpayers: A Technology Acceptance Model (TAM) Theory Approach Edi Triwibowo; Dian Sulistyorini Wulandari; Leni Anggraini
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.8140

Abstract

The research is designed to investigate the impact of perceived usefulness, tax understanding, social factors, and information technology readiness on the utilization of e-filing among individual taxpayers registered at KPP Pratama North Cikarang. The study's population comprises individual taxpayers registered at KPP Pratama North Cikarang, with a sample of 100 respondents selected through random sampling based on the Slovin formula. Employing a quantitative approach, the research gathered data by distributing questionnaires to taxpayers and employed multiple linear regression for data analysis. The findings indicate that perceived usefulness, tax understanding, social factors, and information technology readiness positively and significantly influence the adoption of e-filing. Collectively, these factors impact the use of e-filing by individual taxpayers registered at KPP Pratama North Cikarang

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