Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI)

Effectiveness of Waqf Asset Management by the Ministry of Religious Affairs Office in Efforts to Improve the Economic Welfare of the Community in Langkat Regency

Geri Cahya Wardana Butar-Butar — 2026-06-09

This study aims to determine the effectiveness of waqf asset management by the Langkat Regency Ministry of Religious Affairs Office in improving the economic welfare of the community. This study uses a qualitative approach with field research. Data collection techniques were carried out through observation, interviews, and documentation with informants consisting of the Langkat Regency Ministry of Religious Affairs Office, waqf administrators, and community members related to waqf asset management. The results show that waqf asset management by the Langkat Regency Ministry of Religious Affairs Office has been carried out through data collection activities, nazir guidance, supervision, and assistance with waqf land certification. However, the effectiveness of waqf asset management is still not optimal due to various obstacles such as the low quality of human resources managing waqf, lack of order in waqf administration, and minimal development of productive waqf. Most waqf assets are still used for traditional religious and social purposes so that their contribution to improving the economic welfare of the community is still relatively limited. In addition, the low public understanding of the importance of productive waqf management is also an obstacle to the development of waqf assets in Langkat Regency. To address these issues, the Langkat Regency Ministry of Religious Affairs Office has undertaken various efforts, including providing guidance to the nazir (Islamic trustee), promoting productive waqf, improving waqf administration, and collaborating with various relevant parties to optimize waqf asset management. Therefore, synergy between the government, the nazir (Islamic trustee), and the community is necessary to ensure that waqf asset management is more professional, productive, and oriented toward sustainably improving the economic well-being of the community.

A Review of Islamic Law on the Practice of Ijarah Muntahiyah Bittamlik Contracts in Islamic Banking in Indonesia

Suci Ramadania — 2026-06-09

Ijarah Muntahiyah Bittamlik (IMBT) is a financing product in Islamic banking in Indonesia that combines the concept of leasing (ijarah) with the option of transferring ownership (tamlik) at the end of the contract period. This study aims to examine the legal basis, operational mechanisms, sharia compliance, and obstacles in implementing IMBT, based on DSN-MUI Fatwa Number 27 of 2002 and the Compilation of Sharia Economic Law. In practice, the bank acts as the asset owner and then leases the asset to the customer. At the end of the lease period, there is an option to transfer ownership to the customer through a sale or grant mechanism. The study results indicate that IMBT generally complies with sharia requirements. However, its implementation still faces several challenges, such as low sharia financial literacy among customers, operational complexity, and the risk of problematic financing. Efforts to address this are carried out through strengthening regulations, restructuring contracts, and utilizing ta'zir funds for the qardhul hasan program. This study emphasizes the importance of improving Islamic financial literacy and modernizing banking operational systems to optimize IMBT's contribution to the development of an inclusive and sustainable Islamic economy.

The Effect of Tax Modernization, Tax Rates, and Tax Sanctions on MSME Taxpayer Compliance in the Medan Area District

Evelyn Kosumo — 2026-06-09

Determining the effect of tax modernization, tax rate, and tax sanction on taxpayer’s compliance became the aim of this study by utilizing quantitative approach as its research method. This study utilize primary data that had been gathered through the distribution of questionnaires to taxpayers who were Micro, Small, and Medium Enterprise (MSME) owners in the Medan Area sub-district. Non-Probability Sampling with an Accidental Sampling approach was used as the sampling technique in this study, with a sample size of 100 from the population of 7.263 MSME owners. Multiple Linear Regression Analysis is used as its analysis technique, executed in the SPSS 26 software. The analysis results found the tax modernization, tax rate, and tax sanctions to have had a positive and significant effect, both simultaneouslyand partially, on the MSME taxpayer’s compliance in the Medan Area sub-district.

Descriptive Analysis of the Efficiency of Vat Period Tax Return (SPT Masa PPN) Reporting Before and After the Full Implementation of the Coretax System at PT Jasa Citra Lestari

Fitri Handayani — 2026-06-09

This study aims to determine the effect of the efficiency of VAT Periodic Tax Return (SPT Masa PPN) reporting before and after the full implementation of the Coretax system at PT Jasa Citra Lestari. The research method used is a quantitative approach, with PT Jasa Citra Lestari as the object of the study. Data analysis was conducted through stages of data coding and reduction, data display, as well as conclusion drawing and verification. The results show that prior to the implementation of the Coretax system, VAT reporting was carried out using separate systems such as e-Faktur and webfaktur, and frequently encountered technical issues such as system errors and slow servers, resulting in longer processing time and inefficiency. After the implementation of Coretax, the reporting process became simpler and more integrated within a single system, supported by automation and validation features that accelerate the process, reduce errors, and improve data accuracy, making it more efficient and effective. Therefore, there is a significant difference in efficiency before and after Coretax implementation, indicated by time savings, reduced workload, and improved reporting quality.

The Effect of Exchange Rate, Tunneling Incentive, and Effective Tax Rate on Transfer Pricing in Multinational Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 Period

Pricillia Yoanda — 2026-06-09

This study aims to determine and analyze the effect of exchange rate, tunneling incentive, and effective tax rate on transfer pricing in multinational manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research is quantitative research using secondary data obtained from financial statements published through the official website of the Indonesia Stock Exchange (Indonesia Stock Exchange). The population used in this study consisted of all multinational manufacturing companies listed on the IDX during the 2020–2024 period, totaling 231 companies. The sampling technique used in this research was purposive sampling. Based on several predetermined criteria, 16 companies were selected, resulting in a total of 80 observation data. The data analysis techniques used were descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing using IBM SPSS 25. The results of the study show that partially, exchange rate does not have a significant positive effect on transfer pricing, tunneling incentive has a significant positive effect on transfer pricing, while effective tax rate does not have a significant negative effect on transfer pricing. Simultaneously, the variables of exchange rate, tunneling incentive, and effective tax rate have a significant effect on transfer pricing.

The Effect of Online Tutorial Availability and Tax Knowledge Level on Satisfaction in Using Coretax (Case Study of MSMEs in Medan Petisah District)

Hermawan Sutanto — 2026-06-09

The purpose of this study is to determine and analyze the influence of the Availability of Online Tutorials and the Level of Tax Knowledge on Coretax User Satisfaction (A Case Study of MSMEs in Medan Petisah District). The research method used in this study is quantitative research. The population in this study consisted of 233 respondents, while the sample was determined using the Slovin formula, resulting in 147 samples. The results of the study indicate that partially, the Availability of Online Tutorials has a positive and significant effect on Coretax User Satisfaction. The Level of Tax Knowledge also has a positive and significant effect on Coretax User Satisfaction. Simultaneously, the Availability of Online Tutorials and the Level of Tax Knowledge have a positive and significant effect on Coretax User Satisfaction.

The Role of Digital Marketing Strategy on Patient Loyalty with Hospital Service as a Moderator in Regional Public Hospitals Across Greater Bandung

Maulana Sangsaka Nugraha — 2026-06-22

This study aims to analyze the influence of digital marketing strategy on patient loyalty, with hospital service as a moderating variable in Regional Public Hospitals across Greater Bandung. This study employs a quantitative approach using descriptive-verificative methods. The research sample consisted of 100 hospital patient respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed using PLS-SEM through outer model testing, inner model testing, and bootstrapping. The results show that digital marketing strategy has a significant effect on patient loyalty, with a T-statistic value of 2.680 and a p-value of 0.049. Hospital service is also proven to strengthen the influence of digital marketing strategy on patient loyalty, with a T-statistic value of 2.706 and a p-value of 0.048. The R-Square value of 0.512 indicates that the model is able to explain patient loyalty by 51.2%. These findings emphasize the importance of alignment between digital information and the actual quality of hospital services.

Implementation of Contract Law in Resolution of Business Contract Disputes in Indonesia

Khairani Alawiyah Matondang — 2026-06-29

This article discusses the implementation of obligations law in resolving business contract disputes in Indonesia using a normative juridical approach. The study highlights the role of the Civil Code (KUHPerdata) in providing legal certainty regarding the rights and obligations of the parties as well as mechanisms for dispute resolution arising from default. The analysis includes basic principles of agreements, such as pacta sunt servanda, good faith, and freedom of contract, which serve as the foundation for contract interpretation and legal protection for the agreed party. The article examines dispute resolution through both litigation and non-litigation means, including mediation, arbitration, and consensual approaches, along with their advantages and limitations. The findings indicate that the application of obligations law is effective in enforcing contracts and regulating the rights and obligations of parties in business contracts, but it still requires consistent interpretative guidelines to reduce the risk of legal uncertainty. This research provides theoretical and practical insights for business practitioners, lawyers, and legal academics in understanding and implementing dispute resolution mechanisms for business contracts fairly and in accordance with the principles of Indonesian civil law.

The Influence of Digital Literacy, Business Accessibility, and Illegal Parking on the Development of Small and Medium Culinary Enterprises in the Asia Mega Mas Area, Medan

Agusman Agusman — 2026-07-01

This study aims to describe the influence of digital literacy, business accessibility and illegal parking on the development of small and medium culinary MSMEs in Asia Mega Mas Medan. The research methodology used is a quantitative descriptive method. The type of data used in this study is quantitative data, which is data obtained in the form of numbers or figures. The data sources are in the form of primary data and secondary data. Primary data was obtained from the results of the distribution of questionnaires to respondents, secondary data was obtained from data and literature related to the problems discussed. The population in this study is all small and medium culinary MSME actors in Asia Mega Mas which totals 136 respondents. The sampling technique used is accidental sampling where 102 respondents from MSMEs will be randomly selected as research samples. The results of the research analysis show that Digital Literacy has an effect on the Development of MSMEs in Asia Mega Mas Medan. Business Accessibility has an effect on the Development of MSMEs in Asia Mega Mas Medan. Illegal Parking Affects the Development of MSMEs Asia Mega Mas Medan. Digital Literacy, Business Accessibility, Illegal Parking have an effect on the Development of MSMEs Asia Mega Mas Medan.

Challenges of Islamic Financial Accounting in the Spin-Off Process of Islamic Business Units within Islamic Financial Institutions

Widy Hastuty HS — 2026-07-06

This study aims to analyze the challenges of Islamic financial accounting in the spin-off process of Islamic Business Units (Unit Usaha Syariah/UUS) within Islamic financial institutions in Medan City. The study employed a descriptive qualitative approach, with data collected through in-depth interviews, observations, open-ended questionnaires, and documentation. Research informants were selected using purposive sampling and included management personnel, accounting and finance staff, compliance officers, internal auditors, and other individuals with a comprehensive understanding of Islamic financial accounting practices and the spin-off process. The findings reveal that the primary challenges in the spin-off process are associated with the separation of assets and liabilities, the readiness of accounting information systems, the implementation of Islamic accounting standards, the quality of human resources, the documentation of Sharia contracts (akad), and the preparation of independent financial statements. The Islamic Business Unit of Bank Sumut served as the institution most directly relevant to the spin-off issue, while institutions that had already transformed into Islamic Commercial Banks (Bank Umum Syariah/BUS) and non-bank Islamic financial institutions were used as comparative cases for Islamic accounting practices. The study concludes that the success of the spin-off process depends not only on regulatory and institutional readiness but also on the preparedness of Islamic financial accounting systems that are well-organized, transparent, and fully compliant with Sharia principles.

Factors Affecting the Integrity of Financial Statements

Novi Akhsani — 2026-07-10

This study examines the effects of audit committee, audit tenure, and financial distress on financial statement integrity in infrastructure companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Financial statement integrity is essential for ensuring the reliability, transparency, and credibility of corporate reporting, particularly in capital-intensive industries that require substantial external financing. Grounded in Agency Theory, this research investigates whether governance mechanisms, auditing characteristics, and financial conditions contribute to the quality of financial reporting. The study employed a quantitative approach using panel data obtained from 37 infrastructure companies over a five-year observation period, resulting in 185 firm-year observations. Data were analyzed using panel data regression with EViews 12. Model selection procedures, including the Chow, Hausman, and Lagrange Multiplier tests, identified the Random Effect Model as the most appropriate estimation method. The findings indicate that audit tenure has a significant negative effect on financial statement integrity, suggesting that prolonged auditor–client relationships may reduce auditor independence and professional skepticism. In contrast, audit committee and financial distress do not significantly influence financial statement integrity. Simultaneously, the independent variables significantly affect financial statement integrity, although the model demonstrates relatively low explanatory power. The study concludes that auditor independence remains a critical determinant of financial reporting integrity. These findings provide implications for regulators, auditors, and corporate management in strengthening governance practices and maintaining the credibility of financial statements.

The Effect of Profitability, Liquidity, and Leverage on Stock Prices of Banking Sector Companies Listed on the Indonesia Stock Exchange 2019–2023

Abdul Azis — 2026-07-14

The purpose of this study is to analyze the effect of profitability, liquidity, and leverage on stock prices of banking companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The independent variables in this study are Return on Assets (ROA), Loan to Deposit Ratio (LDR), and Debt to Equity Ratio (DER), while the dependent variable is stock price. This study uses a quantitative method with secondary data obtained from company financial statements and stock prices. The sampling technique used was purposive sampling, resulting in 23 companies that met the research criteria. After the process of identifying and eliminating outliers, the final sample consisted of 13 banking companies with a total of 65 observations. Data analysis was conducted using panel data regression with the assistance of EViews 14 software. Based on the Chow test and Hausman test results, the best model used was the Fixed Effect Model (FEM). The results showed that partially, Return on Assets (ROA) and Debt to Equity Ratio (DER) had no significant effect on stock prices, while Loan to Deposit Ratio (LDR) had a positive and significant effect on stock prices. However, simultaneously, ROA, LDR, and DER significantly affected the stock prices of banking companies

The Role of Competence and Financial Planning in Supporting the Readiness of the Next Generation in Family Businesses in Indonesia

Bima Bryantama — 2026-07-14

This study aims to analyze the role of competence and financial planning in supporting successor readiness in family businesses in Indonesia. This research applies a qualitative approach using a literature review method by examining journal articles, academic books, previous studies, and relevant official documents. The findings indicate that competence developed through formal education, informal training, mentoring, internships, and direct operational involvement plays an important role in shaping successors’ analytical ability, leadership capacity, and legitimacy. In addition, structured financial planning helps separate family and business assets, improve financial transparency, and reduce potential internal conflicts. This study concludes that the integration of competence and financial planning is an important factor in strengthening succession success and ensuring the sustainability of family businesses in Indonesia.

Identification of Dark Pricing Patterns in Marketplaces: A Promotional Content Study

Helena Audrey Gunawan — 2026-07-14

This research is motivated by the rapid growth of the digital economy in Indonesia, which is paradoxically accompanied by the rise of user interface manipulation tactics, or dark pricing patterns, in various marketplace applications. The main objective of this study is to identify unethical price manipulation patterns, such as hidden costs, sneak-into-basket, and false urgency in promotional content, and to analyze in depth their impact on consumer decision-making processes. The basic approach of this research uses exploratory descriptive qualitative methods. Data collection was conducted comprehensively through interface observations (interface audits) and in-depth literature reviews related to consumer behavior, which were then analyzed thematically based on the concepts of choice architecture and dual process theory. The analysis results show significant findings that dark pricing patterns have operated systematically to exploit impulsive cognitive processing to expedite transactions unreasonably. Crucial findings reveal that this practice triggers negative sentiment and is detrimental to consumers when non-transparent service fees appear at the final stage of payment. This study concludes that while this design manipulation tactic has proven highly effective in increasing short-term purchase conversion rates, it has a destructive impact by eroding consumer autonomy, triggering post-decision regret, and undermining the essential foundation of public trust. Consequently, specific legal regulatory reforms regarding comprehensive price transparency are needed, as well as the implementation of behavioral interventions in the form of postponement features within systems to protect digital consumers in Indonesia.

The Influence of Work Motivation and Job Training on Employee Performance at PT Pertama Logistic Service, Subang Branch

Lidya Pricilla — 2026-07-21

Employee performance is a critical factor influencing organizational effectiveness, particularly in the logistics industry, where operational efficiency and service quality determine business competitiveness. This study aims to examine the effects of Work Motivation and Job Training on Employee Performance at PT Pertama Logistic Service, Subang Branch, Indonesia. A quantitative research approach with an explanatory design was employed. Data were collected through structured questionnaires distributed to 80 employees using a saturated sampling technique. The collected data were analyzed using multiple linear regression with IBM SPSS Statistics version 26. The findings indicate that Work Motivation has a positive and significant effect on Employee Performance (β = 0.390, t = 3.716, p < 0.001). Similarly, Job Training positively and significantly influences Employee Performance (β = 0.342, t = 3.258, p = 0.002). Furthermore, the simultaneous regression analysis demonstrates that both variables significantly affect Employee Performance (F = 27.701, p < 0.001), explaining 41.8% of the variance in employee performance. These findings suggest that strengthening employee motivation and implementing continuous, needs-based training programs can improve employee competencies, productivity, and overall organizational performance. The study contributes to the human resource management literature by providing empirical evidence from the Indonesian logistics sector and offers practical implications for organizations seeking to enhance workforce performance.

The Effect of Work-Life Balance on Generation Z Productivity: The Mediating Role of Employee Engagement among Part-Time Working Students in Jakarta

Budiman Budiman — 2026-07-21

The increasing participation of Generation Z university students in part-time employment has intensified the challenge of balancing academic responsibilities, work commitments, and personal life, making work-life balance an important factor influencing employee productivity. This study aims to examine the effect of work-life balance on Generation Z productivity, with employee engagement serving as a mediating variable among part-time working students in Jakarta. A quantitative research approach with a cross-sectional survey design was employed. Data were collected through an online questionnaire from 168 Generation Z university students in Jakarta who met the predetermined sampling criteria using purposive sampling. The measurement instrument consisted of 21 indicators adapted from established scales and was assessed using a seven-point Likert scale. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. The results indicate that work-life balance has a positive and significant effect on employee engagement and Generation Z productivity. Employee engagement also exerts a significant positive effect on productivity and partially mediates the relationship between work-life balance and productivity. The structural model explains 50.8% of the variance in Generation Z productivity, demonstrating moderate predictive power. These findings suggest that organizations and higher education institutions should promote flexible work arrangements, supportive supervision, and employee well-being initiatives to strengthen employee engagement and improve the productivity of Generation Z part-time working students.

Strategic Responses to Pressures in the Indonesian Banking Sector: A Comparative Study of BCA and BRI

Sumini Salem — 2026-07-30

Indonesian banks faced shifting funding conditions, credit risk, digital competition, and increased regulatory demands between 2023 and 2025. The study examines sector pressures and evaluates the responses of PT Bank Central Asia Tbk (BCA) and PT Bank Rakyat Indonesia (Persero) Tbk through various funding, lending, risk-management and digital strategies. A descriptive comparative case study design was employed, drawing on audited financial statements, annual reports, regulatory publications, and other credible secondary sources. Financial ratios were selected and then combined with PESTEL and SWOT analyses to interpret the external environment, strategic responses and financial outcomes of both banks. The results show that BCA followed a more stability-oriented approach supported by a higher CASA ratio, a lower Loan-to-Deposit Ratio, better asset quality and more stable profitability. BRI adopted a more expansionary strategy emphasizing MSME lending and financial inclusion. This approach supported greater lending activity and rising earnings per share, but it also resulted in higher liquidity pressure, higher credit exposure, weaker profitability margins, and a higher dividend payout ratio. The study concludes that banks operating in the same sector conditions could generate different financial results due to their strategic priorities. Effective responses to banking-sector pressure require a balance among growth, funding capacity, credit quality, profitability, and long-term financial flexibility.