https://journal.unilak.ac.id/index.php/JIEB/issue/feed Jurnal Ilmiah Ekonomi Dan Bisnis 2024-04-16T23:09:05+00:00 Idel Waldelmi [email protected] Open Journal Systems <p>Jurnal Ilmiah Ekonomi dan Bisnis (Online ISSN:&nbsp;2442-9813 | Print ISSN : 1823-9822) published by Universitas Lancang Kuning.&nbsp;This journal published&nbsp;thrice in March and September. It contain the articles such as scientific papers (research and non-research), analytical studies, theoretical applications and reviews of economics, management and accounting issues. The publication of this journal aims to increase the quantity and quality as well as its spread with the science of communication among the intellectuals, practitioners, students and observers of management problems.</p> <p>&nbsp;</p> https://journal.unilak.ac.id/index.php/JIEB/article/view/19550 ANALISIS DIGITAL MARKETING DALAM MENINGKATKAN VOLUME PENJUALAN PENGRAJIN BEKA BULUH DI KECAMATAN KABANJAHE KABUPATEN KARO 2024-03-15T01:32:05+00:00 Agung Prasektiyo [email protected] Muhammad Yafiz [email protected] Budi Dharma [email protected] <p>This research is motivated by the importance of marketing strategies through digital marketing to survive in competition between business actors. Therefore, business actors must be able to master digital marketing. This researcher aims to find out how the influence of digital marketing on increasing sales volume in reed beka craftsmen in Kabanjahe District, Karo Regency in using social media as a marketing tool. This study was an observational descriptive study, using primary data obtained based on interviews. The data obtained are analyzed using descriptive statistics and qualitative analysis and displayed in tabular form. The subjects in this study are owners, craftsmen and several related parties. The results showed that beka buluh craftsmen in Kabanjahe District, Karo Regency who have used digital marketing through social media as a means to market their products, experienced an increase in sales volume. This research shows that the use of digital marketing is very influential in competition between businesses and can increase sales volume.</p> 2024-03-12T10:46:26+00:00 Copyright (c) 2024 Agung Prasektiyo, Muhammad Yafiz, Budi Dharma https://journal.unilak.ac.id/index.php/JIEB/article/view/18007 PENGARUH TRUST, PRIVACY, DAN QUALITY OF SERVICE TERHADAP KEBERHASILAN E-CRM MELALUI CUSTOMER SATISFACTION PADA PENGGUNAAN E-WALLET 2024-03-15T01:32:05+00:00 Wahyu Goesty Perdana Perdana [email protected] Henny Welsa [email protected] Nonik Kusuma Ningrum [email protected] <p><em>E-wallet is a popular payment system in society due to technological advancements causing disruption. This research was conducted to study the success of E-CRM (Electronic Customer Relationship Management) among e-wallet users in terms of Trust, Privacy, and Quality of Service, with Customer Satisfaction as a mediating variable. This study employed a quantitative method with a sample size of 190 respondents. Data were tested through descriptive analysis and multiple linear regression. Findings revealed that Trust does not have a relationship with E-CRM. Service quality and privacy influence E-CRM, where all three variables trust, privacy, and quality of service have a significantly positive impact on customer satisfaction. This research provides information regarding the influence of trust, privacy, and service quality on the success of E-CRM systems through customer satisfaction in using e-wallets. It is highly valuable and can be considered for the implementation of E-CRM </em></p> 2024-03-12T11:22:22+00:00 Copyright (c) 2024 Wahyu Goesty Perdana Perdana, Henny Welsa, Nonik Kusuma Ningrum https://journal.unilak.ac.id/index.php/JIEB/article/view/19083 KETIDAKAMANAN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DIMEDIASI KEPUASAN KERJA 2024-03-15T01:32:06+00:00 Muhammad Ilham Syaputra [email protected] Praningrum Praningrum [email protected] <p>Human resources are one of the most important elements in an organization. The more worried an employee is about job insecurity, the more it can reduce his performance. A good work environment can improve employee performance, and vice versa. The research was conducted to answer the gap in previous research that job insecurity and the work environment have nothing to do with employee performance. In this research model, the variable job satisfaction is added to be the most likely thing to use to find out and bridge the research gap. This research was conducted at Bengkulu City Printing. In the steps to analyze the incoming data, the researcher used Smart Pls 3.0 software, this was done because the number of respondents was 53 employees at Bengkulu City Printing.</p> 2024-03-12T00:00:00+00:00 Copyright (c) 2024 Muhammad Ilham Syaputra, Praningrum Praningrum https://journal.unilak.ac.id/index.php/JIEB/article/view/19561 ANALISIS PENGHAMBAT REVITALISASI PASAR DALAM MENJAGA EKSISTENSI PASAR TRADISIONAL AKSARA MEDAN 2024-03-18T05:17:28+00:00 Raja Panyusunan [email protected] Zuhrinal M Nawawi [email protected] Khairina Tambunan [email protected] <pre style="text-align: justify;">The revitalization of the Medan Aksara traditional market which has been carried out by <br>the Medan City Government is not only by completely overhauling the physical market building <br>but also making innovations such as 1) Implementing digital money 2) Creating memberships for <br>buyers, 3) Launching a Digital Market Pilot, and 4) creating a traditional market Medan <br>city as a tourist market. Through research using a qualitative approach, the results obtained <br>were that in its implementation, the traditional market revitalization program was faced with <br>several inhibiting factors, namely: The existence of resistance from market traders, <br>and market management problems including the concept of arranging sales places that did <br>not make it easy for sellers and buyers, locations that were less strategic because they <br>were not there is no public transportation, a small parking area, and the absence of <br>capital from traders who used to be in the market for a long time before the revitalization <br>and relocation.</pre> 2024-03-18T04:36:28+00:00 Copyright (c) 2024 Raja Panyusunan, Zuhrinal M Nawawi, Khairina Tambunan https://journal.unilak.ac.id/index.php/JIEB/article/view/17105 PENGARUH SPIRITUAL LEADERSHIP WORKPLACE SPIRITUALITY TERHADAP KINERJA PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI 2024-03-20T04:29:07+00:00 Media Pratama [email protected] Gerry Suryosukmono [email protected] <p><strong><em>Abstract:</em></strong> : This research aims to determine the relationship between spiritual leadership, workplace spirituality and employee performance with job satisfaction as a mediating variable. Data was obtained through distributing questionnaires directly to 255 respondents who were employees of the public works and spatial planning (PUPR) department. The analysis method used is SEM-PLS. The research results also found that job satisfaction has a very significant influence on employee performance. However, spiritual leadership was not proven to have a significant influence on performance, either directly or through job satisfaction as a mediating variable. These findings differ from previous research and suggest that other factors may influence employee satisfaction and performance. This shows that good leadership is not always accompanied by increased employee performance, although job satisfaction can increase. On the other hand, workplace spirituality is proven to have a significant influence on job satisfaction and employee performance</p> <p><strong><em>Keywords: </em>Spiritual Leadership, Workplace Spirituality, Performance, Job satisfaction</strong></p> <p><strong>&nbsp;</strong></p> 2024-03-20T04:01:52+00:00 Copyright (c) 2024 Media Pratama, Gerry Suryosukmono https://journal.unilak.ac.id/index.php/JIEB/article/view/13010 ANALISIS KINERJA KEUANGAN BANK SYARIAH INDONESIA TERHADAP HARGA SAHAM PASCA MERGER 2024-03-25T04:20:51+00:00 Nurhayani Lubis [email protected] Hardi Hardi [email protected] Sri Maryanti [email protected] <p>Penelitian ini dilakukan pada Bank Syariah Indonesia. BSI adalah bank syariah yang merupakan penggabungan dari 3 bank syariah, yakni Bank Mandiri Syariah, BNI Syariah, dan BRI Syariah. Rasio yang digunakan dalam penelitian ini adalah <em>Return on Asset </em>(ROA)<em>, </em>dimana rasio ini digunakan untuk melihat bagaimana kondisi asset perusahaan setelah merge. Rasio kedua yaitu <em>Capital Adequacy Ratio</em> (CAR), dimana rasio ini digunakan untuk mengukur kecukupan modal bank. Rasio yang ketiga adalah <em>Financing to Deposit Ratio</em> (FDR). Dimana FDR merupakan rasio yang mengukur kemampuan bank dalam penyaluran pembiayaan. Dan variable yang terakhir adalah harga saham, apakah seluruh variable independent yang diuji berpengaruh terhadap harga saham.</p> <p>Hasil penelitian menunjukkan bahwa secara Bersama-sama variable independent yang terdiri dari ROA, CAR, dan FDR berpengaruh terhadap harga saham. Untuk uji secara parsial, seluruh variable juga berpengaruh signifikan terhadap harga saham. Kondisi BSi jika dilihat dari setiap rasio adalah sebagai berikut, selama periode penelitian untuk rasio ROA terdapat peningkatan laba tahun berjalan segmen usaha mikro tahun 2021 sebesar Rp843,7 miliar, tumbuh 217,92% dan pada segmen usaha Wholesale pada tahun 2021 mengalami peningkatan sebesar 54,04%. Untuk rasio CAR, pada tahun 2021, rasio kecukupan modal Bank mencapai 22,09%, meningkat 3,85%. Hal ini menunjukkan bahwa BSI memiliki permodalan yang cukup untuk mengantisipasi dan menyerap kerugian yang timbul dari aktivitas bisnis operasional. Untuk rasio FDR, rasio pembiayaan terhadap pendanaan Bank tahun 2021 mencapai 73,39%, mengalami penurunan 1,13%. Risiko likuiditas adalah risiko akibat ketidakmampuan bank untuk memenuhi kewajiban. Seiring dengan perkembangan bisnis bank, risiko likuiditas merupakan salah satu risiko yang menjadi perhatian utama bank.</p> <p>Koefisien determinasi dalam penelitian ini adalah 0,262 atau 26,2% Yang artinya variabel ROA, CAR, FDR hanya memberikan pengaruh sebesar 26,2 persen terhadap harga saham. Sebesar 73,8% ditentukan oleh variabel lain seperti <em>Quick Ratio</em><em>, </em><em>Loan to Assets Ratio</em><em>, </em><em>Capital to Debt Ratio</em><em>, </em>Biaya Operasional/Pendapatan Operasional<em>, </em><em>Gross Profit Margin</em><em>, </em><em>Deposit Risk Ratio</em><em>, </em><em>Leverage Multiplier Ratio</em><em>, </em><em>Operating Ratio</em>, dan rasio-rasio keuangan perbankan lainnya. Juga melalui faktor eksternal perbankan, seperti kebijakan pemerintah, fluktuasi Rupiah terhadap kurs, kondisi ekonomi makro, dan masih banyak lagi.</p> 2024-03-25T04:20:50+00:00 Copyright (c) 2024 Nurhayani Lubis, Hardi Hardi, Sri Maryanti https://journal.unilak.ac.id/index.php/JIEB/article/view/16899 PRODUCT QUALITY, PRODUCT DESIGN, AND BRAND IMAGE INFLUENCE ON THE DECISION TO PURCHASE A REALME SMARTPHONE IN PADANG CITY 2024-03-25T05:23:12+00:00 Jihan Fatmawati [email protected] Linda Wati [email protected] <p>This study aims to empirically examine the influence of product quality, product design, and brand image on realme smartphone purchase decisions. This study is quantitative and uses primary data obtained through questionnaires. The population of this study is the entire consumer of realme smartphone users in Padang City. Sampling technique is purposive sampling. A sample of 150 respondents was obtained. Data analysis with the help of SPSS software version 26. The results of this study showed that the quality of the product has a partial influence on the purchase decision, the design of the producer has a partial influence on the decision of the purchaser, and the The image of the brand has no influence in part on the purchasing decision.</p> 2024-03-25T05:23:11+00:00 Copyright (c) 2024 Jihan Fatmawati, Linda Wati https://journal.unilak.ac.id/index.php/JIEB/article/view/18867 GROWTH, DEFAULT RISK, DAN PROFITABILITAS: PENGARUHNYA TERHADAP EARNINGS RESPONSE COEFFICIENT 2024-03-26T02:36:33+00:00 Nurhuda Nurhuda [email protected] Yeasy Darmayanti [email protected] <p><em>This research aims to look at growth, default risk, and profitability (moderating variables), and their influence on the earnings response coefficient. The research used 35 banking companies as samples in the 2016-2020 observation year and used moderated regression analysis (MRA). The research results found that growth had a positive and significant effect on the earnings response coefficient and default risk had no effect on the earnings response coefficient. Placing profitability as a moderating variable is not able to moderate the relationship between growth and earnings response coefficient; However, profitability is able to moderate the relationship between default risk and earnings response coefficient in banking companies listed on the Indonesia Stock Exchange in 2016-2020.</em></p> 2024-03-26T02:36:33+00:00 Copyright (c) 2024 Nurhuda Nurhuda, Yeasy Darmayanti https://journal.unilak.ac.id/index.php/JIEB/article/view/18168 APAKAH TEKNOLOGI INFORMASI DAN KOMUNIKASI (TIK) DAPAT MEMITIGASI GANGGUAN TERHADAP LAPANGAN KERJA SELAMA PANDEMI COVID-19? BUKTI DARI KABUPATEN-KOTA DI INDONESIA 2024-03-26T05:21:15+00:00 Indica Wulansari [email protected] <p><em>Limited research has been conducted on the effects of Information and Communication Technology (ICT) on employment resiliency during the COVID-19 pandemic, which is a relatively recent phenomenon. Therefore, this research aims to contribute to the current body of knowledge by utilizing district-level data in Indonesia, whereas most prior studies have used country-level data. Furthermore, this research utilizes several proxies for ICT penetration (internet penetration, mobile phone penetration, and internet speed). These proxies can potentially bolster the significance of this study to previous studies. This analysis, which utilized panel data regression, demonstrated that the COVID-19 pandemic can increase unemployment. Furthermore, in terms of resistance to the COVID-19 pandemic, employment are more resilient in districts with more sophisticated ICT penetration. Moreover, based on this study, the Government can concentrate on enhancing the districts that remain below the threshold regarding internet penetration, mobile phone penetration, and internet speed as priority areas for development.</em></p> 2024-03-26T05:21:15+00:00 Copyright (c) 2024 Indica Wulansari https://journal.unilak.ac.id/index.php/JIEB/article/view/17970 PENGARUH PROGRAM KONSELING DAN TES HIV TERHADAP PENERIMAAN DIRI PASIEN HIV DAMPAKNYA KEPADA KUALITAS HIDUP 2024-03-26T23:54:19+00:00 Syofyan Syofyan [email protected] Nurliana Nasution [email protected] Anto Ariyanto [email protected] <p>This study aims to determine whether the influence of the HIV counseling and testing program on self-acceptance in HIV patients has an impact on quality of life. This research uses quantitative methods with verification analysis using the PLS Structural Equational Modeling (SEM) statistical test. The total population in this study was no greater than 100 respondents, the author took 100% of the population of HIV patients who were identified by sources and information at the Simpang Tiga Pekanbaru Community Health Center, 71 people. Thus it can be concluded that there is an influence of the counseling program on self-acceptance of HIV patients, there is an influence of HIV testing on self-acceptance of HIV patients, there is an influence of counseling programs on quality of life, there is an influence of HIV testing on quality of life, there is an influence of quality of life on self-acceptance of HIV patients, quality of life mediates the relationship between counseling programs and HIV patient self-acceptance, quality of life mediates the relationship between HIV testing and self-acceptance of HIV patients at Simpang Tiga Pekanbaru Health Center.</p> 2024-03-26T23:53:12+00:00 Copyright (c) 2024 Syofyan, Nurliana Nasution, Anto Ariyanto https://journal.unilak.ac.id/index.php/JIEB/article/view/17926 PENGARUH HAK PSIKOLOGIS DAN IKLIM KETERLIBATAN KARYAWAN TERHADAP PERILAKU KEWARGAAN ORGANISASI DENGAN MEDIASI KOMITMEN AFEKTIF ORGANISASI DI KECAMATAN KANDIS 2024-03-28T04:47:16+00:00 Maya Novasari Milka [email protected] Junaidi [email protected] Arizal N [email protected] <p><em>The purpose of this study was to conceive a decision-making phenomenon exclusively according to the headman of the Kandis subdistrict and the unpleasant impact on village officials. The research method used was continuous study also collecting information for considerable analysis. This research was focused on four variables; psychological entitlement, employee involvement climate, organizational affective commitment, and organizational behavior citizenship. In this research, the number of village officials’ population in Kandis subdistrict was ninety-six. The result indicates that psychological entitlement and employee involvement climate have a significant positive impact significantly to organizational behavior citizenship. In comparison, organizational affective commitment has a negative impact significantly against organizational behavior citizenship. Furthermore, psychological entitlement was discovered to have a negative impact significantly as well against organizational behavior citizenship through organizational affective commitment, whereas employee involvement climate has a positive impact significantly on organizational behavior citizenship through organizational affective commitment. By using Structural Equation Modeling (SEM) analysis with SmartPLS support this research was conducted, and the data were collected through filling out the questionnaire by respondents.</em></p> <p><strong><em>Keywords</em></strong><em>: Psychological Entitlement, Employee Involvement Climate, Organizational Affective Commitment, Organizational Behavior Citizenship</em></p> 2024-03-28T04:46:21+00:00 Copyright (c) 2024 Maya Novasari Milka, Junaidi, Arizal, N https://journal.unilak.ac.id/index.php/JIEB/article/view/16927 SURVIVE AFTER THE COVID-19 PANDEMIC ON UMRAH AND HAJJ TRAVEL INDUSTRY, WHAT IS THE BEST MARKETING STRATEGY? 2024-03-28T10:10:42+00:00 Nofrizal Nofrizal [email protected] Aznuriyandi Aznuriyandi [email protected] <p>The COVID-19 pandemic and Russian and Ukrainian wars condition have made the entire industry unstable condition, several Umrah travel industries are adjusting to the consequences of this outbreak with business closures, layoffs, and sales of business units. But at this time after the pandemic began to improve with the permitting of the implementation of Hajj and Umrah in 2022 by the Kingdom of Saudi Arabia, the Umrah travel industry must develop a health strategy to survive after the pandemic. The purpose of this article is to find alternative marketing strategies using SWOT and AHP analysis. This type of research is descriptive using a survey approach, Interviews, FGD, Direct experiments, Observations, and literature studies. The object of this research is 30 units of Umrah travel, The results of the study recommend three alternative strategies, namely improving service quality, digital marketing, and reducing prices.&nbsp; Practical implications and socially from this research the travel industry can take advantage of this strategy to implement marketing strategies and add to the literature of marketing strategies and increase consumer interest in traveling.</p> 2024-03-28T10:10:41+00:00 Copyright (c) 2024 Nofrizal Nofrizal, Aznuriyandi Aznuriyandi https://journal.unilak.ac.id/index.php/JIEB/article/view/18353 DINAMIKA MOTIVASI KEWIRAUSAHAAN DAN DAMPAKNYA TERHADAP KEPUTUSAN PENGAMBILAN RESIKO MODERAT 2024-03-28T11:17:38+00:00 Yusra Arsila [email protected] Sedya Santosa [email protected] <p>Penelitian ini bertujuan untuk menggali dinamika motivasi kewirausahaan dan dampaknya terhadap keputusan pengambilan risiko moderat. Melalui pendekatan studi pustaka, penelitian ini secara sistematis meninjau literatur terkait motivasi kewirausahaan, faktor-faktor yang mempengaruhi keputusan pengambilan risiko, dan hubungan antara keduanya. Studi ini meneliti berbagai teori motivasi kewirausahaan, seperti Teori Ekspansi Diri (Self-Expansion Theory) dan Teori Harapan (Expectancy Theory), untuk memahami bagaimana faktor-faktor intrinsik dan ekstrinsik memotivasi individu untuk terlibat dalam kegiatan kewirausahaan.Dengan memfokuskan pada keputusan pengambilan risiko moderat, penelitian ini menjelaskan bagaimana tingkat motivasi kewirausahaan dapat mempengaruhi sikap dan perilaku individu terhadap risiko bisnis yang bersifat moderat.Analisis literatur juga mengungkapkan peran variabel moderating dalam memoderasi hubungan antara motivasi kewirausahaan dan keputusan pengambilan risiko moderat. Temuan studi ini dapat memberikan wawasan mendalam tentang dinamika kompleks antara motivasi kewirausahaan dan perilaku pengambilan risiko pada tingkat moderat. Implikasi praktis dari penelitian ini dapat membantu pengusaha, manajer, dan pemangku kepentingan lainnya untuk memahami faktor-faktor yang memotivasi individu terlibat dalam kegiatan kewirausahaan dan bagaimana hal itu dapat memengaruhi keputusan pengambilan risiko pada tingkat yang dianggap moderat. Kesimpulannya, penelitian ini berkontribusi pada pemahaman konseptual dan praktis tentang motivasi kewirausahaan dan dampaknya terhadap keputusan pengambilan risiko moderat.</p> 2024-03-28T11:17:38+00:00 Copyright (c) 2024 Yusra Arsila, Sedya Santosa https://journal.unilak.ac.id/index.php/JIEB/article/view/17960 PENGARUH KOMPETENSI DAN KOMITMEN ORGANISASI TERHADAP KUALITAS PELAYANAN MELALUI VARIABEL MODERASI LOYALITAS PEGAWAI DI DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN SIAK 2024-03-28T16:30:51+00:00 Nofy Endrias Moerni Akzani [email protected] Junaidi Junaidi [email protected] Fahmi Oemar [email protected] <p><em>This research aims to determine and analyze the influence of employee<br>competency on service quality, the influence of organizational commitment on<br>service quality, the influence of employee competency on service quality through<br>employee work loyalty and the influence of organizational commitment on service<br>quality through employee work loyalty. The data analysis that will be carried out<br>to test this research is using the Partial Least Square (PLS) method. The results<br>of this research are that employee competency has a significant effect on the<br>quality of service at the Siak Regency Population and Civil Registration Service.<br>The higher the employee's expertise and motivation, the better the quality of their<br>service. In addition, the consequences of the competence possessed by<br>employees lead to higher job satisfaction, praise received from both society and<br>leadership, and higher rewards or compensation. Organizational commitment has<br>a significant effect on the quality of service at the Siak Regency Population and<br>Civil Registration Service. If employees have high organizational commitment to<br>the company, they will be able to improve the quality of services provided.<br>Employee competency has a significant effect on service quality through<br>employee work loyalty at the Siak Regency Population and Civil Registration<br>Service. High employee loyalty in employees comes from the competence they<br>possess which can create a sense of togetherness which can later have a<br>positive impact on the services provided and maintain the good name of the<br>agency. Organizational commitment has a significant effect on service quality<br>through employee work loyalty at the Siak Regency Population and Civil<br>Registration Service. Employees have high commitment when carrying out the<br>task of providing good service and from this high commitment, high loyalty is also<br>formed.</em> <em>&nbsp;</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords&nbsp;&nbsp;&nbsp; </em></strong><em>:&nbsp;&nbsp;&nbsp; <strong>Competence, Organizational Commitment, Service Quality,<br>Employee Loyalty</strong></em></p> 2024-03-28T16:30:50+00:00 Copyright (c) 2024 Nofy Endrias Moerni Akzani, Junaidi Junaidi, Fahmi Oemar https://journal.unilak.ac.id/index.php/JIEB/article/view/17841 ANALYSIS OF K-POP FANS DRIVERS IN PURCHASING MERCHANDISE ON ONLINE GROUP BUYING (GROUP ORDER). 2024-03-29T01:55:03+00:00 Rizni Aulia Qadri [email protected] Fitriana Aidnilla Sinambella [email protected] Nadiya Nur Arafah [email protected] <p><em>This study was conducted with the aim of analyzing the driving factors of K-Pop fans in purchasing merchandise on online group buying suc as Group Order (GO). The population of this study is K-Pop fans in Indonesia and the sample of this study is K-Pop fans who have purchased merchandise on Group Order (GO). This study uses quantitative research methods and collects data using an online survey. This study uses Partial Least Square (PLS) analysis with the SmartPLS3 application as a data analysis method. The results of this study found that K-Pop, Impulsive Buying, Customer Perceived Value have a significant positive effect on Purchase Intention. Then Perceived Trust and Perceived Price Fairness have no significant effect on Purchase Intention, and Purchase Intention has a significant positive effect on Actual Purchase Behavior.</em></p> 2024-03-29T01:55:03+00:00 Copyright (c) 2024 Rizni Aulia Qadri, Fitriana Aidnilla Sinambella, Nadiya Nur Arafah https://journal.unilak.ac.id/index.php/JIEB/article/view/17184 MICRO, SMALL AND MEDIUM ENTERPRISES (MSME) FINANCIAL MANAGEMENT IN INDONESIA AND MALAYSIA: A COMPARISON 2024-04-16T23:09:05+00:00 Jeni Wardi [email protected] Arizal N [email protected] Latifa Siswati [email protected] Alexsander Yandra [email protected] Halim Bin Kadri [email protected] <p>This study examines the financial management of Micro Small and Medium Enterprises (MSMEs) in Indonesia and Malaysia which are the drivers of the economy in both countries, but this sector has not been able to become an independent sector and become the foundation of the national economy in both countries. The problem is that financial management in Micro Small and Medium Enterprises (MSMEs) ignores the importance of financial management standards, the problem is that poor financial management makes Micro Small and Medium Enterprises (MSMEs) insignificant in advancing the economy. The method used is descriptive qualitative with a case study approach. Data were obtained from MSME actors by distributing questionnaires and interviews. The results of this study indicate that MSME financial management in Indonesia is not as good as Micro Small and Medium Enterprises (MSMEs) in Malaysia, meaning that Malaysia has better MSME management, this can be seen from various research indicators, namely: planning indicators, budget use, recording, reporting and controlling. Micro Small and Medium Enterprises (MSMEs) in Indonesia and Malaysia when compared to Indonesian Micro Small and Medium Enterprises (MSMEs) do not have good planning, have not carried out standard records, standardized reporting, are not concerned with standard financial statements, balance sheets, profit and loss, cash flow, do not have or install systems in their business units, such as control of systems and procedures, billing records of sales notes, it is very clear that Micro Small and Medium Enterprises (MSMEs) in Indonesia have not done so. Meanwhile, from the other side, when compared to Indonesian MSME respondents, the level is very small, more so for micro cart businesses, small shops that are not in the form of their own buildings, the context is very small. In Malaysia, micro, small and medium enterprises are not comparable to the conditions in Indonesia, while in Malaysia, the Micro Small and Medium Enterprises (MSMEs) already have a more appropriate place. Thus, it is easier for Micro Small and Medium Enterprises (MSMEs) in Malaysia to get banking support, while Micro Small and Medium Enterprises (MSMEs) in Indonesia are still difficult to upgrade and are still difficult to enter the bank compared to Malaysia.</p> 2024-03-29T05:09:07+00:00 Copyright (c) 2024 Jeni Wardi, Arizal N, Latifa Siswanti, Alexsander Yandra, Halim Bin Kadri https://journal.unilak.ac.id/index.php/JIEB/article/view/17987 PERAN TAX CENTER : PERSPEKTIF INTERNAL DAN EKSTERNAL (STUDI PADA TAX CENTER FEB UNIVERSITAS LANCANG KUNING) 2024-04-08T23:35:46+00:00 Neneng Salmiah [email protected] Zaharman Zaharman [email protected] Serly Novianti [email protected] <p><em>This research was conducted at the Tax Center Unit of the Faculty of Economics and Business, Lancang Kuning University (Unilak) as one of the tax centers in Riau Province. This research aims to analyze the role of the FEB Unilak Tax Center both from an internal perspective (tax volunteers) and from an external perspective (taxpayers and KPP Pratama Pekanbaru Senapelan). The problem formulation is how the role of the FEB Unilak Tax Center is, both from an internal and external perspective. The research object is the role of the FEB Unulak Tax Center. The data source is primary data in the form of interviews with informants, namely FEB Unilak graduates who have been tax volunteers, individual taxpayer who report SPT Tahunan OP at the FEB Unilak Tax Center, and KPP Pratama Pekanbaru Senapelan employees. Data collection techniques are observation, interviews and documentation. The data analysis technique using qualitative descriptive consists of three stages, namely data reduction, data presentation and drawing conclusions. From the research results, it was concluded that the role of the tax center from an internal perspective (tax volunteers) is to increase student competency and graduate competitiveness so that it is very helpful in entering the world of work in the fields of accounting, taxation and helping success in the world of work. The role of the FEB Unilak Tax Center from an external perspective, in this case KPP Pratama Pekanbaru Senapelan, is to increase compliance of SPT Tahunan OP Reporting even though it is not yet optimal. The role of the FEB Unilak Tax Center from an external perspective, in this case individual taxpayer is to really help individual taxpayer in report SPT Tahunan OP and with very good service.</em></p> 2024-04-08T23:35:46+00:00 Copyright (c) 2024 Neneng Salmiah, Zaharman Zaharman, Serly Novianti