JURNAL AKADEMIK EKONOMI DAN MANAJEMEN

Analisis Mekanisme Pemungutan dan Pelaporan serta Efektivitas Pajak Penghasilan (PPh) Pasal 22 di Indonesia

Nabila — 2026-06-20

Taxes, as the primary source of state revenue, play a crucial role in financing a country's progress. Income Tax Article 22 (PPh 22) is a type of tax that plays a crucial role in the Indonesian tax system. Income Tax Article 22 (PPh 22) functions as a tax levy for certain transactions, such as imports, exports, and purchases of goods by certain government entities or treasuries. The purpose of this study is to evaluate the system of collecting and reporting PPh Article 22 in Indonesia. This study was conducted using a descriptive qualitative approach. This method involved reviewing literature from various journals and tax regulations. The results show that the Income Tax Article 22 collection system has been operating regularly using a tax withholding mechanism or tax collection from third parties who are required to pay taxes or their income to the recipient of the income. However, reporting remains difficult, mainly due to the public's lack of understanding of taxpayers in general. Income Tax Article 22 increases state revenue, but there needs to be an increase in taxpayer compliance and understanding.

Analisis Instrumen Investasi Pasar Modal Indonesia: Saham, Obligasi, dan Reksa Dana

Ismaika Hayati Hasnah — 2026-06-19

The capital market plays a significant role in supporting investment activities and promoting economic growth. In Indonesia, the most widely used investment instruments include stocks, bonds, and mutual funds. Each of these instruments has distinct characteristics, levels of risk, and potential returns, requiring investors to understand their features before making investment decisions. This study aims to examine and compare the characteristics, advantages, and risks of stocks, bonds, and mutual funds as investment instruments in the Indonesian capital market. The research employs a literature review method by analyzing various sources, including books, academic journals, capital market reports, and relevant regulations. The findings indicate that stocks provide the highest potential returns but are accompanied by greater risks. Bonds, on the other hand, offer more stable income with relatively lower risk levels. Meanwhile, mutual funds serve as an attractive investment option, particularly for beginner investors, as they are professionally managed and provide diversification benefits. Therefore, the selection of investment instruments should be aligned with investors’ financial objectives, risk tolerance, and financial conditions to achieve optimal investment outcomes.

Analisis Pajak Pusat Dan Pajak Daerah Dalam Sistem Perpajakan Di Indonesia

Adina Litriwani — 2026-06-19

This study aims to analyze the differences, roles, and contributions of central and regional taxes within the Indonesian taxation system. Taxes serve as the primary source of state revenue and play a crucial role in financing development and improving public welfare. Along with the implementation of fiscal decentralization, local governments are granted authority to manage regional taxes in order to enhance fiscal independence. This research employs a qualitative method with a descriptive approach, utilizing library research from various sources such as books, academic journals, and legal regulations. The results indicate that central taxes still dominate state revenue compared to regional taxes, reflecting disparities in regional fiscal capacity. Central taxes function to finance national programs and maintain economic stability, while regional taxes support local development and public services. To optimize tax revenue, strategies such as tax intensification, digitalization of the tax system, regulatory simplification, and improvement of taxpayer compliance are necessary. Therefore, an effective, transparent, and fair taxation system is expected to promote economic growth and equitable development in a sustainable manner.

Perkembangan dan Prospek Pasar Modal Syariah dalam Mendukung Pertumbuhan Ekonomi Indonesia

Oktavia Ramadhani — 2026-06-19

The sharia capital market serves as an alternative invesment platfrom that contributes to economic develovement by providing financing and invesment opportunities based on islamic principles. This research explores the growth of the sharia capital market in indonesia, evaluates its role in supporting economic expansion, and discuses the opportunitiesand challenges associatied with its advancement. A qualitative descriptive method was appilied by utilizing secondary data collected from academic literature, official reports, and relevant documentation from various sources, including the Financial Services Authority (OJK), the Indonesia Stock Exchange (IDX), and the National Sharia Council–Indonesian Ulema Council (DSN-MUI).The findings reveal that indonesia’s sharia capital market has shown subtantial progress over receant years, as evidenced by the increasing number of Sharia investors, the expansion of Islamic investment instruments, and the utilization of digital technology in capital market activities. The existence of the Islamic capital market has also contributed to development financing through sukuk issuance, supported the growth of the halal industry, and promoted a more equitable economic system. Despite its positive develovement, several issues still need attention, particulary limited public understanding of sharia finance, restricted prodct divesification, and regulatory alignment, the limited variety of Islamic investment products, and the need to align regulations more closely with Sharia principles. Accordingly, stronger collaboration among stakeholders, broader financial education programs,and continuous innovation are necessary to strengthen the future growth of the sharia capital market, fostering product innovation, and strengthening cooperation among stakeholders to optimize the role of the Islamic capital market in promoting inclusive and sustainable economic growth in Indonesia.

Strategi PPh 25 dalam Menghadapi Volatilitas Pasar 2026

Deswita Lestari Btr — 2026-06-19

Increasing market volatility in 2026 due to global economic dynamics, interest rate changes, exchange rate fluctuations, and technological disruption will require companies to be more adaptive in managing their tax obligations, particularly Income Tax Article 25 (PPh 25). This study aims to analyze effective PPh 25 management strategies in the face of market uncertainty and to maintain corporate financial stability. The results indicate that PPh 25 management can no longer be carried out conventionally based on historical data but must be dynamic and adaptive to market conditions. Key strategies that can be implemented include requests for installment reductions (downsizing), fiscal sensitivity analysis, implementation of real-time data-based tax planning, integration of cash flow management into tax payments, diversification of revenue sources, and utilization of tax digitalization. The implementation of these strategies has been proven to reduce the risk of mismatch between the tax burden and the company's actual financial condition, while simultaneously improving tax efficiency and compliance. In conclusion, Income Tax Article 25 (PPh 25) should be viewed as a strategic instrument in corporate financial risk management, not simply an administrative obligation. An integrated approach between tax planning, financial management, and technology utilization is key to maintaining business sustainability amid market volatility in 2026.

Pengaruh Arus Modal Asing terhadap Pergerakan IHSG dan Stabilitas Ekonomi Nasional

Nadira Aulia Zahra — 2026-06-19

^{Foreign capital flows play a very important role in the movement of the Indonesia Composite Index (IHSG) and Indonesia's economic stability. Using a qualitative descriptive method based on literature studies and secondary data (from IDX and Bank Indonesia), this study examines how the dynamics of foreign funds affect the capital market, the rupiah exchange rate, and even inflation. The analysis shows that the inflow of foreign capital successfully boosts the IHSG and market confidence. However, capital outflow or selling pressure triggers index corrections and weakens the rupiah, which can raise the prices of imported goods and spark inflation. The phenomenon throughout 2026 has reinforced this pattern, where massive foreign fund withdrawals directly impact the weakening of the IHSG and rupiah. So in this case, Indonesia needs to take a more adaptive strategy to maintain financial market stability while also strengthening the domestic investor base so it’s not too dependent on foreign capital.}

Analisis Pengaruh peningkatan Modal Inti terhadap Penyaluran Pembiayaan Multifinance yang Terdaftar di BEI

Dinar Nayla — 2026-06-20

This study aims to analyze the effect of core capital enhancement on financing distribution in multifinance companies listed on the Indonesia Stock Exchange. Core capital is a key component of a company’s capital structure that serves as a foundation for operational activities, risk management, and long-term business development. A strong core capital position is expected to improve the company’s ability to provide larger and more stable financing to both the public and productive business sectors. Therefore, the increase in core capital is assumed to have a significant effect on the growth of financing distribution in the multifinance industry in Indonesia. This study employs a quantitative approach using secondary data obtained from the annual financial statements of multifinance companies listed on the Indonesia Stock Exchange during a specific observation period. The analytical method used is simple linear regression to examine the relationship between core capital as the independent variable and financing distribution as the dependent variable. The results show that the increase in core capital has a positive and significant effect on financing distribution. This means that the higher the core capital owned by a company, the greater its capacity to optimally distribute financing to customers. This condition also indicates that strengthening capital structure can improve financial stability, expand funding capacity, and support the sustainable growth of the multifinance industry. These findings imply that multifinance companies need to strengthen their core capital as a key strategy to enhance financing performance and competitiveness in an increasingly competitive financial industry. In addition, the results of this study are expected to serve as a consideration for management, investors, and regulators in formulating policies related to strengthening the financing sector in Indonesia.

Analisis Risiko dan Return Investasi Saham di Pasar Modal Indonesia

Azzahra Bunga Permata Sari Siagian — 2026-06-20

Stocks are one of the most popular investment instruments in the capital market because they offer the potential for high returns, although they are also accompanied by significant risks. This study aims to examine the relationship between risk and stock investment returns in the Indonesian Capital Market. The method employed is a literature review by analyzing various theories, concepts, and pervious studies related to stock investment, investment risk, and factors influencing stock returns. Investment risk may arise from internal company conditions as well as external factors, such as inflation, interest rates, economic conditions, and government policies. Meanwhile, investment returns can be obtained through capital gains and dividend distributions received by investors. The findings indicate a positive relationship between risk and return, meaning that stocks with higher levels of risk generally provide greater opportunities for higher returns. Therefore, investors need to conduct comprehensive analyses of company performance and market conditions before making investment decisions. In addition, portfolio diversification is considered an effective strategy to minimize risk without eliminating the opportunity to earn profits. A thorough understanding of risk and return characteristics can assist investors in making more effective, rational, and goal-oriented investment decisions in accordance with their financial objectives.

STRATEGI PENGUATAN TATA KELOLA ( GOOD CORPORATE GOVERNANCE ) FINTECH LENDING DALAM MENGIKIS EKSITENSI PINJAMAN ONLINE ILEGAL DI INDONESIA

DESWITA LESTARI BATUBARA — 2026-06-22

The development of digital technology has brought significant changes to various sectors of life, including the financial services sector. One rapidly growing form of innovation is Financial Technology (FinTech), particularly information technology-based lending services, or peer-to-peer lending. The presence of fintech lending provides people with easy, fast, and efficient access to financing. However, despite the various benefits offered, the development of fintech lending has also been accompanied by a rise in illegal online lending practices, which have given rise to various legal and social problems. Illegal online lending practices often involve non-transparent interest rates, misuse of personal data, and collection methods that violate the law and moral norms.

This study aims to analyze the strengthening of fintech lending governance as an effort to eradicate illegal online lending practices in Indonesia and to examine the role of the Financial Services Authority (OJK) in realizing good governance in the fintech industry. This study uses normative legal research methods with a qualitative approach. The approaches used include legislative, conceptual, and case studies. The data used is secondary data obtained through a literature review of various laws and regulations, scientific journals, books, research results, and legal documents relevant to the research object.

The results of the study indicate that strengthening fintech lending governance through the application of Good Corporate Governance principles, including transparency, accountability, responsibility, independence, and fairness, is a crucial factor in creating a healthy and trustworthy fintech industry. Furthermore, effective supervision by the Financial Services Authority (OJK), increased public financial literacy, consumer protection, and the use of monitoring technology are effective strategies in reducing the presence of illegal online lending. Law enforcement against illegal online lenders also needs to be continuously strengthened through inter-agency coordination, capacity building of law enforcement officers, and the development of regulations that adapt to digital technology developments.

ANALISIS PAJAK PENGHASILAN FINAL BERDASARKAN PASAL 4 AYAT (2)

Elma Fiisma Dalimunthe — 2026-06-22

This study aims to examine and analyze the application of Final Income Tax (PPh) based on Article 4 Paragraph (2) in the Indonesian taxation system, specifically related to tax objects, rates, and calculation mechanisms for several types of income such as deposit interest, stock transactions, land and building rentals, and construction services. Final PPh is a tax imposed directly on gross income at a certain rate and is final, so it is not combined in the annual tax calculation. The research method used is a literature study by reviewing various legal sources and scientific references, such as Law Number 36 of 2008 concerning Income Tax and its implementing regulations. The results of the study indicate that the application of PPh Article 4 Paragraph (2) provides convenience in tax administration, especially in the process of withholding, depositing, and reporting taxes, and provides legal certainty for taxpayers because the rate has been determined in advance. However, based on the discussion in this study, the application of a fixed rate (flat) has the potential to cause injustice, especially in certain sectors such as construction services that have different business scales. In addition, although this system increases taxpayer compliance, there is a possibility of reduced optimization of state revenue if the rate imposed is lower than the progressive rate. Therefore, ongoing evaluation is necessary to ensure this policy remains effective and fair.

Peran Literasi Keuangan dalam Meningkatkan Minat Generasi Z Berinvestasi di Pasar Modal Syariah

Nia Rahmadani — 2026-06-22

Generation Z, known as digital natives, has shown a significant surge interest toward the capital market, specifically within Islamic financial instruments. However, this massive enthusiasm is challenged by a relatively low index of Islamic financial literacy. This study aims to analyze the pivotal role of financial literacy in enhancing Generation Z’s interest in investing within the Islamic capital market. Through a comprehensive literature review and synthesizing recent empirical data, this study reveals that a solid understanding of Islamic financial concepts acts as a crucial enabler and psychological shield. It transforms youth investment behavior from impulsive, trend-driven, or FOMO-based decisions into rational, well-planned, and sustainable investment actions. Islamic financial literacy not only clarifies the compliance of capital market instruments according to Sharia principles but also fosters individual self-confidence in managing risks. The implications of this study emphasize the urgency for regulators, academic institutions, and financial platforms to collaborate in designing interactive digital financial education tailored to Generation Z’s unique characteristics.

Peran Pasar Modal dalam Pertumbuhan Ekonomi di Indonesia

Aditya Putra Piliang — 2026-06-22

The development Indonesian capital market was established in 1912, when it only provided securities for the sale of bonds from companies owned by the Dutch East Indies. Then, during the Indonesian government, the capital market was reopened in 1950 after the issuance of Emergency Law No. 13 of the Stock Exchange in 1951, which was then enacted as Law No. 13 of 1952. As a country with the power of No. 16 in the G-20 membership, the existence of the capital market is a pillar for economic growth Indonesia. This study seeks to examine the role of the Capital Market in improving the economy in Indonesia. The researcher used a Qualitative Descriptive research method with a literature review. The results of the study show that the Capital Market is an alternative source of financing for investors. The law plays a major role in creating an orderly, fair, and efficient capital market. There are two main instruments traded in the capital market, namely stocks and bonds. The capital market has an important role for economy in Indonesia. First, as a source of business financing or as a way for companies to obtain funds from investors. Second, the capital market is also serves as a gauge of a nation’s economic development.

ANALISIS DAMPAK KETIDAKPASTIAN GEOPOLITIK GLOBAL TERHADAP STABILITAS EKONOMI DAN INFLASI DOMESTIK

Adina Litriwani — 2026-06-22

In the era of globalization, characterized by high interconnectedness between countries, global geopolitical uncertainty is an external factor that plays a significant role in influencing a country's economic condition. Various geopolitical events, such as international conflicts, trade disputes, the imposition of economic sanctions, and power struggles between countries, can cause instability in the global economic system. This situation has the potential to disrupt international supply chains, affect investment and trade flows, and increase volatility in financial markets and commodity prices. As a result, domestic economic stability and inflation rates become vulnerable to various shocks originating from the external environment. This study aims to examine the effect of global geopolitical uncertainty on domestic economic stability and inflation, and to formulate policy implications that can be implemented to strengthen national economic resilience. This study uses a quantitative approach, utilizing secondary data from various official national and international sources. The analysis is conducted to examine the relationship between changes in the level of global geopolitical uncertainty and indicators of domestic economic stability and inflation.

STUDI OBSERVASI PENGEMBANGAN APLIKASI SIRINE DAN DAMPAKNYA TERHADAP PRODUKTIVITAS ANGGOTA PMI JAWA TIMUR CABANG KOTA SURABAYA

Tan Evan Tandiyono — 2026-06-23

Abstrak. Transformasi digital dalam organisasi kemanusiaan menuntut peningkatan efisiensi dan efektivitas kerja. Palang Merah Indonesia (PMI) Provinsi Jawa Timur beradaptasi dengan mengembangkan aplikasi SIRINE untuk mempermudah pekerjaan anggota. Penelitian ini menggunakan pendekatan kualitatif melalui wawancara dan observasi selama bulan Maret hingga Juni 2026. Hasil penelitian menunjukkan bahwa SIRINE secara signifikan meningkatkan efisiensi waktu, menciptakan lingkungan kerja nirkertas (paperless), dan meminimalisir duplikasi pekerjaan melalui sistem pelaporan yang terintegrasi dari tingkat kabupaten ke provinsi.

Abstract. Digital transformation in humanitarian organizations demands an increase in work efficiency and effectiveness. The Indonesian Red Cross (PMI) of East Java Province adapted by developing the SIRINE application to facilitate its members' work. This research uses a qualitative approach through interviews conducted from March to June 2026. The results show that SIRINE significantly improves time efficiency , creates a paperless working environment , and minimizes duplication of work through an integrated reporting system from the district to the provincial level.

TEKANAN INFLASI DAN DAYA BELI MASYARAKAT INDONESIA: Dampak Kenaikan Harga Komoditas Global Tahun 2026

Rolan Rizki Rinaldi Daulay — 2026-06-23

This study examines the impact of rising global commodity prices in 2026 on inflationary pressures and the purchasing power of Indonesian households. Employing a quantitative approach based on secondary data from the Central Bureau of Statistics (BPS), Bank Indonesia (BI), and the International Monetary Fund (IMF), the research analyses the transmission of international commodity prices—encompassing energy, food, and metals—into the domestic inflation structure through import channels, production cost pass-through, and consumer price expectations. Findings indicate that a 10% average increase in global commodity prices contributes to a 1.8–2.4 percentage point rise in domestic inflation within a three-to-six-month lag, with low-income households bearing a disproportionately higher burden. The Consumer Purchasing Power Index (CPPI) recorded a 7.3% decline in the first quarter of 2026 compared to the same period in the previous year. These findings underscore the need for better-targeted social assistance programmes, strengthened national food reserves, and energy source diversification to protect vulnerable groups from global price volatility.

Resiliensi Sektor Konsumsi Rumah Tangga Sebagai Penopang Pertumbuhan Ekonomi Indonesia

Muhammad Dzikry Falah Erlangga — 2026-06-23

This study aims to analyze the resilience of the household consumption sector as the main pillar of Indonesia's economic growth in the period 2020–2025. Using a quantitative descriptive approach with secondary data from the Central Statistics Agency (BPS) and Bank Indonesia Consumer Surveys, this study examines the contribution, dynamics, and factors influencing the resilience of household consumption amid various economic shocks. The results show that household consumption consistently contributes more than 53% to Indonesia's Gross Domestic Product (GDP), with a growth rate of 4.98% in 2025. Bank Indonesia's Consumer Confidence Index (CCI) at an optimistic level (>100) throughout 2024–2025 indicates that public confidence in economic conditions remains intact despite inflationary pressures and global uncertainty. Household consumption resilience is influenced by several key factors: income stability, government social protection policies, trade digitalization, and middle-class expansion. This study recommends strengthening purchasing power through inclusive fiscal policies and the sustainability of social safety net programs as instruments for maintaining long-term consumption stability.

Kejujuran, Disiplin, dan Etos Kerja Islami sebagai Pilar Etika Tenaga Kependidikan: Telaah Literatur

Muhammad Alvin — 2026-06-23

Education personnel have a strategic role in supporting the implementation of quality education through administrative, management, and other technical support services. However, challenges in the form of low integrity, discipline, and work spirit are still factors that can affect the quality of education services. Therefore, it is necessary to strengthen the ethics of education personnel based on Islamic values. This study aims to analyze Islamic honesty, discipline, and work ethic as a pillar of ethics of education personnel and explain their contribution to professionalism and quality of educational services. The research uses a qualitative approach with the type of library research. Data was obtained from various literature sources, including scientific articles, books, laws and regulations, and Islamic sources relevant to the research topic. Data analysis is carried out through content analysis techniques with stages of data reduction, data presentation, and conclusion drawn. The results of the study show that honesty functions as the basis of integrity and trust in educational services, discipline is a form of professionalism and responsibility in the implementation of duties, while Islamic work ethic provides a spiritual foundation that encourages education personnel to work in a trustworthy, sincere, and service-oriented manner. The integration of these three values forms the ethics of education personnel who are able to improve the quality of service, strengthen the work culture of the organization, and support the realization of professional and noble educational human resources. The findings of this study provide an implication that strengthening Islamic values in the work culture of educational institutions needs to be developed as an effort to improve the quality of service and build public trust in educational institutions.

Efektivitas Pajak Pertambahan Nilai dalam Meningkatkan Penerimaan Negara

M Farhan Aulia Rozan — 2026-06-23

Value Added Tax (VAT) is one of the main sources of state revenue and plays a strategic role in supporting national development financing. This study aims to analyze the effectiveness of VAT in increasing state revenue and to identify the factors influencing its optimal collection in Indonesia. The research employs a quantitative approach with a descriptive research type, using secondary data obtained from government financial reports and tax statistics.

VAT contributes significantly to total state revenue due to its broad tax base applied at every stage of production and distribution of goods and services. However, the effectiveness of VAT is influenced by several factors, including taxpayer compliance, the quality of tax administration systems, national economic conditions, and government policies related to VAT rates. In addition, the growth of the digital economy and VAT rate adjustments also affect tax revenue performance and public purchasing power

Analisis Pengaruh ROA dan NPL terhadap Harga Saham Perusahaan Perbankan Konvensional yang Terdaftar di BEI Periode 2021-2025

Ghaitsa Dwi Pramudita — 2026-06-26

Stock prices are one of the indicators used to evaluate a company’s performance. In the banking sector, factors influencing stock prices include profitability and credit risk, as reflected in Return on Assets (ROA) and Non-Performing Loan (NPL). This study aims to examine the impact of ROA and NPL on stock prices of conventional banking companies listed on Indonesia Stock Exchange between 2021 and 2025. This study employs a quantitative appROAch combining verified and descriptive methods. Purposive sampling was used to determine the research sample, resulting in 30 data observations. Secondary data from the companies’ annual financial reports and stock price data were used. Multiple linear regression using SPSS was employed to analyze the data. At a significance level of 0.000, the results indicate that ROA has a significant and positive effect on stock prices. At a significance level of 0.045, NPL also has a significant and positive effect on stock prices. Simultaneously, ROA and NPL have a significant effect on stock prices, with a calculated F-value of 45.424 and a coefficient of determination (R²) of 0.771. The results of this study indicate that profitability and credit risk are important factors that investors should consider when evaluating stocks in the banking sector.

Pengaruh Literasi Keuangan Digital Dan User Experience Terhadap Kepuasan Pengguna GoPay Pada Mahasiswa Di Semarang

Merasianus Merasianus — 2026-06-27

This study is designed to assess the extent of the influence of digital financial literacy and user experience on student satisfaction in using GoPay services. By collecting data through web-based questionnaires from 67 student respondents, data analysis was conducted using a series of analyses including descriptive statistics, instrument validity and reliability testing, classic assumption tests, and multiple linear regression analysis. The research findings reveal that both digital financial literacy and user experience contribute statistically and positively to increasing user satisfaction among students. Therefore, digital wallet service providers can enhance user satisfaction by providing financial literacy education and optimizing the user interface design.

KAIDAH POKOK KULLIYYAH KHUSUS MUAMALAH Kajian Komprehensif Terhadap Kaidah Asal dan Cabang, Asal dan Pengganti, Kelanjutan dan Permulaan, serta Kaidah Syarat-Syarat

Fadilah Akbar — 2026-06-27

Penelitian ini mengkaji secara komprehensif empat kaidah pokok kulliyyah khusus dalam bidang muamalah, yaitu: (1) kaidah asal dan cabang (al-ashl wa al-far’u), (2) kaidah asal dan pengganti (al-ashl wa al-badal), (3) kaidah kelanjutan dan permulaan (al-dawam wa al-ibtida’), serta (4) kaidah syarat-syarat (al-syuruth). Keempat kaidah ini merupakan landasan hukum yang sangat penting dalam mengatur berbagai bentuk transaksi dan hubungan hukum dalam Islam. Kaidah asal dan cabang menegaskan bahwa apabila suatu akad pokok gugur maka seluruh kewajiban turunannya ikut gugur. Kaidah asal dan pengganti memberikan mekanisme hukum berupa badal (pengganti) ketika kewajiban dalam wujud aslinya tidak dapat dilaksanakan. Kaidah kelanjutan dan permulaan membedakan perlakuan hukum antara tahap memulai suatu perbuatan dan tahap melanjutkannya, di mana terdapat kondisi yang dimaafkan pada salah satu tahap namun tidak pada tahap lainnya. Adapun kaidah syarat-syarat menegaskan kewajiban setiap muslim untuk memenuhi syarat-syarat yang telah disepakati dalam akad, selama tidak bertentangan dengan ketentuan syariat. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan kajian pustaka (library research) terhadap sumber-sumber primer kitab fiqh klasik dan kontemporer. Hasil kajian menunjukkan bahwa keempat kaidah ini memiliki dasar yang kuat dalam Al-Qur’an dan Hadis, serta memiliki aplikasi yang luas dalam berbagai transaksi muamalah modern seperti jual beli, sewa-menyewa, asuransi syariah, pernikahan, dan kontrak pembiayaan syariah

Pengaruh Risk Perception dan Social Influence terhadap Kepuasan Pengguna Pada Aplikasi E-Money DANA

Pebi Pebi — 2026-06-27

This study aims to explore the impact of risk perception and social factors on user satisfaction levels of the DANA e-money application. Using a quantitative approach, this study analyzed data through descriptive statistics, validity testing, reliability testing, and multiple linear regression analysis. Data analysis showed that both factors significantly influence user satisfaction levels. Risk perception was shown to have a detrimental impact; this indicates that the higher the perceived risk level, the lower the user satisfaction level. Conversely, social influence was shown to have a positive impact, indicating that support and advice from the social environment can increase user satisfaction. This research is expected to serve as an evaluation tool for DANA service providers in their efforts to improve customer satisfaction through risk reduction and optimizing marketing strategies that emphasize social influence.

JURNAL PERKEMBANGAN EKONOMI INDONESIA

Ardiansyah Dalimunthe — 2026-06-27

This study examines the key determinants of economic growth in Indonesia, focusing on per capita income, life expectancy, average years of schooling, the role of economic agents, and government expenditure. A literature review approach was employed by analyzing and synthesizing findings from previous studies related to economic growth. The analysis reveals that higher per capita income contributes positively to economic expansion by increasing public purchasing power and economic activity. In addition, households, bussines, and government institutions play crucial roles in supporting economic development through production, distribution, and consumption activities. Government expenditure is also identified as a significant driver of growth, particularly through investments in infrastructure, public services, and development-oriented fiscal policies. Furthemore, human capital indicators, such as life expectancy and educational attainment, contribute to economic performance by enhancing workforce productivity and quality. Overall, sustainable economic growth in Indonesia is shaped by the interaction of economic conditions, human capital development, effective economic actors, and supportive government policies.

Optimalisasi Pelayanan Publik, Pengeloaan Keuangan dan Anggaran Pada Kantor Kecamatan Blimbing Kota Malang

Rifatul Imania — 2026-06-28

This study aims to analyze and improve the public service system and financial management at the Blimbing District Office. The main issues identified are the low efficiency of service processes and the lack of transparency in budget recording and utilization. A descriptive qualitative approach was applied using interviews, observations, and documentation. The findings indicate that several aspects of service delivery need improvement, such as service speed, utilization of information technology, and human resource competency. In terms of financial management, a more transparent and digital-based reporting system is required to support accountability. The study recommends staff training, the implementation of online service systems, and the strengthening of internal financial controls. Enhancing these two aspects is expected to improve public satisfaction and the overall effectiveness of the district office’s operations.

Analisis Perilaku Konsumen Generasi Z (1997 – 2012) dalam Penggunaan Shoppe sebagai Platform E-Commerce (Studi Kasus Pada Subjek NZ-01)

Tan Evan Tandiyono — 2026-06-29

Penelitian ini bertujuan untuk menganalisis perilaku Generasi Z dalam penggunaan aplikasi Shopee sebagai platform e-commerce. Generasi Z dikenal sebagai kelompok yang lahir dan tumbuh di era digital sehingga memiliki karakteristik konsumsi yang berbeda dibandingkan generasi sebelumnya. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap pengguna aktif Shopee dari kalangan Generasi Z. Data dikumpulkan melalui kuesioner yang mencakup aspek kemudahan penggunaan, promosi, kepercayaan, kualitas layanan, serta pengaruh media sosial terhadap keputusan pembelian. Hasil penelitian menunjukkan bahwa faktor promosi seperti gratis ongkir, diskon, dan cashback menjadi alasan utama Generasi Z menggunakan Shopee. Selain itu, kemudahan akses aplikasi, variasi produk, dan fitur interaktif seperti live shopping dan ulasan pelanggan turut memengaruhi tingkat kepuasan serta loyalitas pengguna. Media sosial juga memiliki peran penting dalam membentuk minat dan keputusan pembelian Generasi Z. Penelitian ini menyimpulkan bahwa Shopee berhasil menarik minat Generasi Z melalui strategi pemasaran digital yang inovatif dan pengalaman pengguna yang praktis. Hasil penelitian diharapkan dapat menjadi referensi bagi pelaku bisnis e-commerce dalam memahami perilaku konsumen Generasi Z di era digital.

PENGARUH HARGA, FASILITAS, DAN LOKASI TERHADAP KEPUTUSAN MAHASISWA DALAM MEMILIH KOST DENGAN PENGETAHUAN AKAD IJARAH SEBAGAI VARIABEL MODERATING

Novi Wulandari — 2026-05-30

This study aims to analyze the influence of price, facilities, and location on Muslim students' decisions in choosing boarding houses, with knowledge of the ijarah contract serving as a moderating variable. The study was motivated by the increasing competition among boarding house businesses in Tamantirto, Yogyakarta, and the limited number of studies that examine boarding house selection decisions from an Islamic economic perspective. This research employed a quantitative approach using purposive sampling, involving 111 Muslim students living in boarding houses in the Tamantirto area. Data were collected through a four-point Likert scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software. The results indicate that price, facilities, location, and knowledge of the ijarah contract significantly influence students' decisions in choosing boarding houses. Facilities were found to be the most influential factor (path coefficient = 0.364), while knowledge of the ijarah contract had a significant negative effect (path coefficient = -0.192). Furthermore, knowledge of the ijarah contract was not proven to moderate the effects of price, facilities, or location on boarding house selection decisions, as all interaction p-values were greater than 0.05. The R-Square value of 0.426 indicates that the model has moderate predictive power. These findings suggest that Muslim students tend to prioritize practical considerations, such as price, facilities, and location, rather than the conformity of the rental agreement with ijarah principles when choosing a place to live.

STRATEGI PEMANFAATAN MEDIA SOSIAL DALAM MENDUKUNG SISTEM INFORMASI MANAJEMEN DAN PEMASARAN PADA UKM GUDANG REMPAH MURAH SURABAYA

Anjar Abdi Wardana — 2026-05-30

Perkembangan teknologi informasi dan komunikasi telah mendorong transformasi strategi pemasaran pada Usaha Kecil dan Menengah (UKM) melalui pemanfaatan media sosial sebagai bagian dari sistem informasi manajemen. Media sosial tidak hanya berfungsi sebagai media promosi, tetapi juga sebagai sarana memperoleh informasi pasar, membangun hubungan dengan pelanggan, serta mendukung pengambilan keputusan bisnis. UKM Gudang Rempah Murah Surabaya memanfaatkan media sosial, khususnya TikTok dan Shopee, untuk meningkatkan efektivitas pemasaran serta memperluas jangkauan konsumennya di era digital. Penelitian ini bertujuan menganalisis strategi pemanfaatan media sosial dalam mendukung sistem informasi manajemen dan pemasaran pada UKM Gudang Rempah Murah Surabaya. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Analisis data dilakukan menggunakan model Miles dan Huberman melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pemanfaatan TikTok dan Shopee mampu meningkatkan efektivitas promosi, memperluas jangkauan pasar, memperkuat komunikasi dengan pelanggan, serta menyediakan informasi penjualan yang dapat dimanfaatkan sebagai dasar penyusunan strategi pemasaran dan pengambilan keputusan bisnis. Meskipun demikian, UKM masih menghadapi beberapa kendala, seperti tingginya persaingan digital, perubahan perilaku konsumen, serta keterbatasan dalam pengelolaan konten media sosial secara konsisten. Oleh karena itu, diperlukan strategi pemanfaatan media sosial yang inovatif, berkelanjutan, dan terintegrasi dengan sistem informasi manajemen agar mampu meningkatkan daya saing UKM di era digital.

PENGARUH TINGKAT KEMISKINAN, TINGKAT PENGANGGURAN TERBUKA, DAN PERTUMBUHAN EKONOMI TERHADAP INDEKS PEMBANGUNAN MANUSIA DALAM PERSPEKTIF EKONOMI ISLAM DI WILAYAH SUMATERA BAGIAN SELATAN TAHUN 2015–2024

Elsa Sari — 2026-07-03

Penelitian ini bertujuan menganalisis pengaruh tingkat kemiskinan, tingkat pengangguran terbuka, dan pertumbuhan ekonomi terhadap Indeks Pembangunan Manusia (IPM) dalam perspektif ekonomi Islam di wilayah Sumatera Bagian Selatan tahun 2015–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari Badan Pusat Statistik (BPS) periode 2015–2024. Analisis dilakukan menggunakan regresi data panel dengan Fixed Effect Model (FEM) sebagai model terbaik. Hasil penelitian menunjukkan bahwa tingkat kemiskinan dan tingkat pengangguran terbuka berpengaruh negatif dan signifikan terhadap IPM, sedangkan pertumbuhan ekonomi berpengaruh negatif namun tidak signifikan. Secara simultan, ketiga variabel berpengaruh signifikan terhadap IPM. Dalam perspektif ekonomi Islam, kemiskinan dan pengangguran merupakan kondisi yang harus diminimalkan karena dapat menghambat tercapainya kesejahteraan masyarakat. Oleh karena itu, pengurangan kemiskinan, perluasan kesempatan kerja, dan pemerataan hasil pembangunan ekonomi menjadi faktor penting dalam meningkatkan kualitas pembangunan manusia sesuai dengan prinsip-prinsip ekonomi Islam

PERAN MEDIA SOSIAL DALAM MENINGKATKAN PEMBELIAN BISNIS JASA WISATA HALAL (Studi Pada: TOUR TRAVEL JEJAK IMANI)

Atika Izzatul Janah — 2026-07-03

This research aims to analyze the role of social media in encouraging the purchase of halal tourism services at the Yogyakarta branch of the Trace Imani Tour. The research uses a descriptive qualitative approach with a case study method. The research subject was the Head of the Yogyakarta Imani Trace Branch. Data was collected through in-depth interviews, observation of social media accounts, and documentation, then analyzed using ATLAS.ti version 9 through the stages of open coding, axial coding, and selective coding. The AIDA model: : (1) attention stage, consumers are attracted through reels content, daily posts, and Meta Ads which increases closing from 12.5% to 69.18%; (2) interest stage, shown through account monitoring, comments, price list requests, and facility inquiries; (3) desire stage, reinforced by congregational testimonies, religious studies, online-offline services, recommendations from relatives, and sharia banks; (4) action stage, purchase via Instagram DM to WhatsApp Business with CSO response speed as the determinant. The main obstacles are price factors and departure schedules.

ANALISIS STRATEGIS DAN DAMPAK EKONOMI MULTINATIONAL COMPANY (MNC)

Ersa Wulandari — 2026-07-03

This study aims to analyze the international expansion strategies and economic impacts of Multinational Company (MNC) presence, with a case study on Toyota Motor Corporation. This research employs a descriptive qualitative method using a literature study and document analysis approach. Data were obtained from various secondary sources such as books, scientific journals, company reports, and the official website of Toyota Motor Corporation. The results show that Toyota conducts international expansion with three main motives: market-seeking, efficiency-seeking, and resource-seeking. Toyota's presence as an MNC provides positive impacts on host countries including job creation, technology transfer, increased state revenue, and the development of supporting industries. However, there are also negative impacts such as unfair competition against local companies, economic dependence on foreign investment, and potential environmental pollution. Toyota faces various global challenges including intense industry competition, technological shifts toward environmentally friendly vehicles, trade wars, and global supply chain disruptions. The implications of this research emphasize the importance of balanced government policies between attracting foreign investment and protecting local industries, as well as the need for continuous innovation from multinational companies to face global economic dynamics.

Pengaruh Brand Image, dan Service Quality terhadap minat beli ulang di Coffee Shop Cocodonut

Heironimus Arya Sidharta — 2026-07-04

This study assesses whether consumers’ evaluations of Cocodonut’s brand and service experience are

associated with their intention to buy again. The inquiry is situated in Semarang’s competitive coffee

shop market, where attracting first-time visitors is insufficient unless the business can convert them into

returning customers. A quantitative survey was conducted with 167 individuals who had previously

visited and purchased products at Cocodonut. The data were examined using multiple linear regression

in SPSS 25. The estimates show that both brand image and service quality carry positive coefficients that

are statistically different from zero (p < 0.001). The standardized coefficient for service quality is larger,

suggesting that direct service encounters contribute more strongly to the formation of future purchase

intentions. Jointly, the two predictors produce a significant model, with F = 601.706 and p < 0.001. An

R² value of 0.880 indicates that the model accounts for 88% of the observed variation in repurchase

intention, leaving 12% to influences not represented in the analysis. These findings imply that Cocodonut

should preserve a clear brand identity while ensuring reliable, responsive, and consistent service

throughout the customer journey to sustain the likelihood of repeat purchases. This alignment is essential

for converting favorable evaluations into actual return visits.

Keywords: Brand Image, Service Quality, Repurchase Intention.

Pengaruh Belanja Hedonik terhadap Pembelian Impulsif dengan Emosi Positif sebagai Mediasi pada TikTok Shop

Miftakhul Jannah — 2026-07-03

The rapid growth of social commerce has created a shopping environment that combines entertainment, promotion, and direct transaction features. This study examines the effect of hedonic shopping value on impulse buying, with positive emotion as a mediating variable among TikTok Shop consumers in East Kalimantan. The research used a quantitative causal-associative design. Primary data were collected through an online questionnaire distributed to 100 respondents who were at least 17 years old, domiciled in East Kalimantan, active TikTok Shop users, and had made purchases within the last three months. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The measurement model met the criteria of convergent validity, discriminant validity, and construct reliability. The structural model showed that hedonic shopping had a positive and significant effect on positive emotion and impulse buying. However, positive emotion had a negative and insignificant effect on impulse buying and did not mediate the relationship between hedonic shopping and impulse buying. These findings indicate that impulse buying on TikTok Shop is driven more directly by hedonic shopping experiences than by positive emotional responses. The study implies that sellers and platform managers should design enjoyable, interactive, and promotional shopping experiences while also considering consumer control and ethical marketing practices.

ANALISIS PENGARUH PEMAHAMAN, KESADARAN, BIAYA DAN REGULASI TERHADAP MINATMINAT SERTIFIKASI HALAL PADA INDUSTRI KREATIF RUMAH DI KECAMATAN KASIHAN BANTUL

Siti Khasanah Khairunisa — 2026-07-04

Penelitian ini bertujuan untuk menguji pengaruh pemahaman, kesadaran, biaya, dan regulasi terhadap minat sertifikasi halal pada industri kreatif kuliner skala rumah tangga di Kecamatan Kasihan Bantul. Objek penelitian ini adalah pelaku industri kreatif kuliner skala rumah tangga yang berada di Kecamatan Kasihan Bantul. Variabel independen dalam penelitian ini yaitu pemahaman, kesadaran, biaya, dan regulasi, sedangkan variabel dependen adalah minat sertifikasi halal. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif asosiatif dengan bantuan aplikasi EViews 12. Populasi dalam penelitian ini adalah pelaku industri kreatif kuliner skala rumah tangga di Kecamatan Kasihan Bantul. Teknik pengambilan sampel menggunakan rumus lameshow sehingga di peroleh jumlah sampel sebanyak 100 responden. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner. Hasil penelitian menunjukkan bahwa variabel pemahaman berpengaruh positif dan signifikan terhadap minat sertifikasi halal. Variabel kesadaran berpengaruh positif dan signifikan terhadap minat sertifikasi halal. Variabel biaya berpengaruh positif dan signifikan terhadap minat sertifikasi halal. Sementara itu, variabel regulasi tidak berpengaruh signifikan terhadap minat sertifikasi halal. Secara simultan, variabel pemahaman, kesadaran, biaya, dan regulasi berpengaruh signifikan terhadap minat sertifikasi halal pada industri kreatif kuliner skala rumah tangga di Kecamatan Kasihan Bantul. Nilai koefisien determinasi (R²) sebesar 0,420303 menunjukkan bahwa variabel pemahaman, kesadaran, biaya, dan regulasi mampu menjelaskan minat sertifikasi halal sebesar 42,03%, sedangkan sisanya sebesar 57,97% dijelaskan oleh variabel lain di luar penelitian..

Analisis Peluang dan Ancaman Perdagangan Internasional Indonesia Dengan Negara- Negara Asia (Studi Kasus Ekspor Jagung Ke Filipina)

Ahmad Zibar Rizqy — 2026-07-04

Perdagangan internasional merupakan salah satu komponen penting dalam pembangunan ekonomi modern yang berperan dalam meningkatkan efisiensi alokasi sumber daya antar negara. Dalam konteks Indonesia, sektor pertanian menjadi salah satu sektor strategis yang memiliki kontribusi signifikan terhadap ekspor nasional. Salah satu komoditas unggulan dalam sektor ini adalah jagung yang memiliki nilai ekonomi tinggi dan permintaan yang relatif stabil di pasar internasional. Penelitian ini bertujuan untuk menganalisis peluang serta ancaman dalam perdagangan internasional Indonesia dengan negara-negara Asia melalui studi kasus ekspor jagung ke Filipina. Metode yang digunakan adalah pendekatan deskriptif kuantitatif dengan analisis tren serta interpretasi ekonomi terhadap data ekspor tahunan. Hasil penelitian menunjukkan bahwa ekspor jagung Indonesia ke Filipina memiliki potensi yang besar untuk terus dikembangkan. Hal ini tercermin dari total volume ekspor yang mencapai 115.744 ton dengan nilai sebesar USD 29.090.450. Peluang utama berasal dari tingginya permintaan Filipina terhadap jagung, keunggulan komparatif Indonesia dalam produksi, serta kedekatan geografis yang mendukung efisiensi distribusi. Namun demikian, terdapat pula ancaman yang perlu diperhatikan, seperti persaingan global, fluktuasi harga internasional, serta kebijakan perdagangan dari negara tujuan yang dapat memengaruhi kinerja ekspor Indonesia.

STRATEGI KOMUNIKASI PEMASARAN DIGITAL PEDAGANG KAKI LIMA DALAM MENGHADAPI PERSAINGAN RITEL MODERN PADA USAHA ES TELER PACARKELING PAK DONI CABANG NGINDEN

Windy Widya Febrianti — 2026-07-04

This study aims to analyze and describe the digital marketing communication strategies implemented by street vendors (PKL), specifically the Es Teler Pacarkeling Pak Doni business unit in Nginden, Surabaya, in an effort to face increasingly intense competition from the modern retail sector. Amidst the rapid digitalization of the economy, the informal sector is often considered lagging behind in the use of communication technology. However, on-the-ground phenomena demonstrate a unique adaptation pattern where social media and digital platforms are used as business defense instruments. The method used in this study is a descriptive qualitative method, with data collection techniques through field observations, in-depth interviews with owners, employees, and visitors, and documentation of digital marketing activities. The main focus of this study lies in how the integration of traditional product quality (consistent taste) and emotional closeness through digital communication can foster customer loyalty. The target findings of this study are the identification of an effective and efficient digital marketing communication model for small businesses with limited capital. The output of this study is expected to be published in an accredited national journal (SINTA) and provide a theoretical contribution to the development of digital marketing communication science in the microeconomic sector in Indonesia.

IMPLEMENTASI PENENTUAN JADWAL JANGKA PENDEK PADA USAHA JASA RIAS DALAM MENINGKATKAN EFISIENSI PELAYANAN DAN KEPUASAN PELANGGAN

nuraini — 2026-07-05

Persaingan dalam usaha jasa saat ini semakin meningkat sehingga pelaku usaha dituntut mampu memberikan pelayanan yang cepat, tepat, dan berkualitas. Salah satu upaya yang dapat dilakukan adalah menerapkan konsep penentuan jadwal jangka pendek sebagai bagian dari manajemen operasional. Penelitian ini bertujuan untuk menganalisis implementasi penentuan jadwal jangka pendek pada usaha jasa rias serta mengetahui pengaruhnya terhadap kelancaran operasional dan kepuasan pelanggan. Penelitian menggunakan pendekatan deskriptif kualitatif dengan studi kasus pada sebuah usaha jasa rias yang melayani rias wisuda, lamaran, prewedding, pesta, dan pernikahan. Data diperoleh melalui observasi, wawancara, dan dokumentasi terhadap aktivitas operasional usaha.Hasil penelitian menunjukkan bahwa penerapan jadwal pelayanan yang terencana mampu mengurangi keterlambatan pelayanan, meminimalkan benturan jadwal pelanggan, meningkatkan pemanfaatan tenaga kerja, serta membantu pemilik usaha dalam mengatur penggunaan peralatan rias. Selain itu, sistem penjadwalan yang baik juga memberikan kepastian waktu kepada pelanggan sehingga meningkatkan kepercayaan dan kepuasan terhadap layanan yang diberikan. Kendala utama yang masih dihadapi adalah perubahan jadwal secara mendadak, permintaan pelanggan di luar jadwal yang telah disusun, serta keterbatasan jumlah tenaga kerja ketika permintaan meningkat pada musim pernikahan dan wisuda. Oleh karena itu, usaha jasa rias perlu menerapkan sistem penjadwalan yang lebih terstruktur disertai evaluasi operasional secara berkala agar kualitas pelayanan tetap terjaga.

ANALISIS PERKEMBANGAN DAN EFISIENSI KINERJA KEUANGAN PT NIPPON INDOSARI CORPINDO TBK BERDASARKAN RASIO LIKUIDITAS, SOLVABILITAS, PROFITABILITAS, DAN AKTIVITAS TAHUN 2022–2025

Dara Novita Fitrianingsih — 2026-07-05

This study examines how Sari Roti (PT Nippon Indosari Corpindo Tbk) grew and generated profits from 2022 to 2025. This study evaluates four main aspects to assess the company's performance: how easily the company pays its bills (Liquidity Ratios), how well the company can repay its debts (Solvency Ratios), how much profit it generates (Profitability Ratios), and how effectively the company utilizes its resources (Activity Ratios). This study uses official reports from the Indonesia Stock Exchange and other sources. The results indicate that over time, the company has less cash, although this remains sufficient to maintain safety. The company has taken on more debt because it has repurchased some of its own shares. Profitability figures, comprising Net Profit Margin, Return on Assets, and Return on Equity, have been declining since 2022. In 2025, the company generated very little profit. Regarding activity ratios, the trends are mixed: Total Asset Turnover (TATO) has shown a gradual increase, signaling improved efficiency in utilizing assets to drive sales, while inventory turnover has varied. Overall, the financial performance of PT Nippon Indosari Corpindo Tbk from 2022 to 2025 shows that the entity remains solid, although it faces challenges related to margins and liquidity that should be a management focus, especially amid rising operational costs and increasingly aggressive capital management strategies.

Analisis Rasio Profitabilitas sebagai Alat Ukur Kinerja Keuangan pada PT Astra International TBK Periode 2023–2024

Ajeng Putri Duta Sari — 2026-07-06

This study examines profitability ratios as a tool for measuring the financial performance of PT Astra International Tbk during the 2023–2024 period. A quantitative descriptive approach was applied, using secondary data drawn from the company’s financial statements as published on its official website. Four profitability indicators were analyzed: Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The findings indicate that all four ratios declined in 2024 compared to 2023 GPM from 23.16% to 22.23%, NPM from 14.06% to 13.12%, ROA from 9.98% to 9.18%, and ROE from 17.77% to 15.99%. Despite these declines, all ratios remained within a healthy range, suggesting that the company continued to generate profit effectively. These results confirm that profitability ratios serve as a useful tool for evaluating the company’s financial performance over the study period.

Pengembangan Sistem Informasi Akuntansi Menggunakan Google Sheet Sesuai SAK EMKM pada UMKM

Ulfaya’tum Ulfaya’tum — 2026-07-06

MSMEs play an important role in the national economy, including retail stores, which have significant daily activities and require accurate financial record-keeping. However, many retail stores still manage their finances using manual recording methods. This condition leads to operational inefficiencies, calculation errors, and non-compliance with applicable accounting standards. On the other hand, the use of commercial accounting software is often hindered by expensive subscription costs and complexity of use. This study aims to develop a Google Sheets-based Accounting Information System (AIS) that is adaptive, cost-efficient, and easy to use for financial recording and preparing financial statements in accordance with SAK EMKM (Financial Accounting Standards for Micro, Small, and Medium Enterprises). This study employs the Research and Development (R&D) method with data collected through interviews with the research subjects. The results show that the developed AIS successfully automates the accounting cycle in real-time to produce three main financial statement outputs in accordance with SAK EMKM, namely the Statement of Financial Position, Income Statement, and Notes to the Financial Statements. The outputs generated by this AIS are proven to be beneficial in supporting MSME tax reporting compliance as well as the effectiveness of business decision-making by owners.