Vol. 4 No. 03 (2026): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI) 2026

Articles

• 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, Abi Waqqosh

  252-259

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  Abstract views: 44 times Downloaded: 67 times

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

  Suci Ramadania, Winda Syafitri, Shindy Cahyana, Tania Prasadila, Nazli Aisyah Amin, Sindi Agustiana, Muhammad Nur Iqbal

  260-267

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  Abstract views: 119 times Downloaded: 101 times

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

  Evelyn Kosumo, Juliandi Sahputra, Hermawan Sutanto

  268-277

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  Abstract views: 63 times Downloaded: 67 times

• 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, Latersia Br Gurusinga, Kennie Khoshashi

  278-292

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  Abstract views: 72 times Downloaded: 74 times

• 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, Latersia Br. Gurusinga, Hermawan Sutanto

  293-303

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  Abstract views: 50 times Downloaded: 106 times

• 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, Latersia Br Gurusinga, Angelica Angelica

  304-316

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  Abstract views: 72 times Downloaded: 64 times

• 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, Putri Naira Radhita, Yen Efawati

  317-330

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  Abstract views: 91 times Downloaded: 55 times

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

  Khairani Alawiyah Matondang, Mery Kristiani Susanti, Salma Diani, Aisyah Fadillah Lubis

  331-342

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  Abstract views: 64 times Downloaded: 34 times

• 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, Leony Hoki, Lisbeth Vanessa Marrimarshel

  343-353

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  Abstract views: 43 times Downloaded: 43 times

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

  Widy Hastuty HS

  354-368

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  Abstract views: 46 times Downloaded: 41 times

• Factors Affecting the Integrity of Financial Statements

  Novi Akhsani, Wiwit Setyawati, Nurbaeti Nurbaeti

  369-386

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  Abstract views: 120 times Downloaded: 54 times

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

  Abdul Azis, Nasya Putri Rahayu

  387-397

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  Abstract views: 70 times Downloaded: 38 times

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

  Bima Bryantama, Nayla Qur’ana Magrifah Al – Laily, Rahel Cornelia Alvani Mardianto, Uki Yonda Asepta

  398-405

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  Abstract views: 102 times Downloaded: 37 times

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

  Helena Audrey Gunawan, Najwa Adinda Firmawati, Anna Triwijayati

  406-412

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  Abstract views: 129 times Downloaded: 109 times

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

  Lidya Pricilla, Irma Sari Octaviani

  413-427

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  Abstract views: 73 times Downloaded: 44 times

• 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, Asep Suherman

  428-445

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  Abstract views: 129 times Downloaded: 114 times

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

  Sumini Salem, Kevin Ray

  446-456

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  Abstract views: 108 times Downloaded: 58 times