https://ejournal.upnvj.ac.id/vemar/issue/feedVeteran Economics, Management & Accounting Review2024-03-28T00:00:00+07:00Dewi Darmastutivemar@upnvj.ac.idOpen Journal Systems<div class="col s12 m8 l9"> <table class="rajawalitable" style="border-collapse: collapse; width: 100%;"> <tbody> <tr> <th>Journal Title in ROAD ISSN</th> <td><a href="https://portal.issn.org/resource/ISSN/2962-8830"><strong>Veteran Economics, Management & Accounting Review</strong></a></td> </tr> <tr> <th>Short Title</th> <td>VEMAR</td> </tr> <tr> <th>Abbreviation</th> <td>Veteran Eco., Manag., Account. Rev.</td> </tr> <tr> <th>Language</th> <td>English</td> </tr> <tr> <th>Management Style</th> <td>Open Access</td> </tr> <tr> <th>ISSN</th> <td><a href="https://portal.issn.org/resource/ISSN/2962-8830">2962-8830</a> (online); <a href="https://portal.issn.org/resource/ISSN/2963-9832">2963-9832</a> (printed)</td> </tr> <tr> <th>Subject Areas</th> <td>Economics; management; accounting</td> </tr> <tr> <th>Publisher</th> <td><a href="https://feb.upnvj.ac.id">Faculty of Economics and Business</a>, <a href="https://ejournal.upnvj.ac.id/vemar/management/settings/upnv.ac.id">UPN Veteran Jakarta</a>, Indonesia</td> </tr> <tr> <th>Frequencies</th> <td>2 issues every year (September and March)</td> </tr> <tr> <th>DOI Prefix</th> <td><a href="https://ejournal.upnvj.ac.id/vemar/index">10.59664/vemar by Crosreff</a></td> </tr> <tr> <th>Editor-in-Chief</th> <td><a href="https://www.scopus.com/authid/detail.uri?authorId=57211475696">Dewi Darmastuti</a></td> </tr> <tr> <th>Citation Analysis</th> <td><a href="https://scholar.google.com/citations?hl=en&user=5e7ykjEAAAAJ&view_op=list_works&gmla=AJsN-F5MujBsnusmomx8E1JInR8MMLkJt3Q9TeX18SwljQ6Ticr4CauEq7XnH0V5WdOxGouEQv1nn48Wt6K8bPKwRgap3HsoHGz9TT0fSY-vPHSaRLEXHxs">Google Scholar</a> l <a href="https://app.dimensions.ai/discover/publication?search_mode=content&search_text=10.59664%2Fvemar.v1i2.5721%20&search_type=kws&search_field=doi">Dimensions</a></td> </tr> <tr> <th> </th> <td> </td> </tr> </tbody> </table> </div>https://ejournal.upnvj.ac.id/vemar/article/view/7444CUSTOMER'S PERCEPTION AND DIGITALIZAION ABLE TO INCREASING INTEREST TO INVEST IN GOLD IN ISLAMIC SHCEME2024-01-27T20:14:52+07:00Marcella Nazmatul Lail2010116034@mahasiswa.upnvj.ac.idFitri Yettyfitriyetti@upnvj.ac.id<p><em>Gold investment has increased and has even become the highest investment instrument owned by Indonesian people. In line with the digitalization era, there are currently many financial service providers offering digital gold products. One of them is Bank Syariah Indonesia (BSI). The aim of this research is to find and determine the influence of perceptions of Islamic banking products, digitalization and income on interest in investing in gold at BSI Mobile. Sampling used purposive sampling technique with a total sample of 121 respondents. The approach used is a quantitative model with data collection techniques using questionnaires. SPSS 26 and Excel are data analysis tools. Data testing uses data quality tests, classical assumption tests, multiple linear regression analysis tests and hypothesis tests. The results of this research are that perceptions of sharia banking products and digitalization partially have a significant effect on interest in investing in gold at BSI Mobile, while partially income does not significantly affect interest in investing in gold at BSI Mobile. Simultaneously, all independent variables have a significant effect on the dependent variable.</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 Marcella Nazmatul Lail, Fitri Yettyhttps://ejournal.upnvj.ac.id/vemar/article/view/7568IMPROVING PATIENT EXPERIENCE: IMPLEMENTATION OF A PRODUCT-SERVICE SYSTEM WITH ALTERNATIVE TREATMENT2024-02-25T17:39:08+07:00Daffa Rozano2110312063@mahasiswa.upnvj.ac.id<p>This research paper investigates applying a product-service system (PSS) approach in Guru Singa Alternative Treatment to enhance the patient experience and add value to their services. The study comprises three key steps: determining the quadrant position of the products/services, selecting alternative PSS quadrants, and identifying needs and resources. Analysis of a questionnaire and insights from the owner revealed that Guru Singa Alternative Treatment falls under the quadrant of Service Providing. The owner deliberately chose a combination of PSS quadrants, including Advice & Consulting, Product Lease, and Functional Result, aligning with the identified needs and eligible quadrants. To address these needs, we propose two solutions. Firstly, a free consultation program is recommended, providing patients expert guidance and support during treatment and recovery. Additionally, educational initiatives will promote bone health and injury prevention. Secondly, an integrated recovery and rehabilitation program is suggested for physical therapy, occupational therapy, and psychological counseling. Easy access to essential medical equipment further aids patient recovery. Implementing these solutions aims to enhance the patient experience, add value, and strengthen the reputation of Guru Singa Alternative Treatment. This research contributes to developing effective fracture recovery practices and improved patient care in alternative treatment facilities. Adopting the PSS approach offers promising opportunities for innovation and advancing healthcare quality in alternative treatments.</p>2024-03-28T00:00:00+07:00Copyright (c) 2024 Daffa Rozanohttps://ejournal.upnvj.ac.id/vemar/article/view/7478PERAN MEDIA SOSIAL DAN PENENTUAN HARGA DALAM MEMPERTAHANKAN PELANGGAN2024-02-01T11:36:43+07:00Nabilah Khairunnisa2010116078@mahasiswa.upnvj.ac.id<p><em>The development of the halal industry in the skincare sector increases very rapidly every year. Islam allows facial skin care as a form of gratitude for maintaining the gifts that God has given to his people. The face is the first impression when we meet, having facial skin problems causes a feeling of insecurity for some individuals. Generation Z is one of the factors in the rapid development of skincare in Indonesia, of course by looking at the halalness of products that have been verified by BPOM and Halal MUI. This research aims to determine the influence of social media marketing, religiosity, price and halal brand personality on loyalty to The Originote skincare brand in generation Z in Jabodetabek. The sampling method in this research used non-probability sampling with a purposive sampling technique, namely the Likert scale. The research uses a quantitative approach by collecting data using the IBM SPSS Statistics 26 application. The results of the research show that social media marketing and price have a positive and significant effect on loyalty to The Originote skincare brand in generation Z in Jabodetabek. Meanwhile, religiosity and halal brand personality have a positive and insignificant effect on loyalty to The Originote skincare brand in generation Z in Jabodetabek.</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 Nabilah Khairunnisahttps://ejournal.upnvj.ac.id/vemar/article/view/7520 EFISIENSI DIGITALISASI LAYANAN PADA PRODUK ARRUM HAJI PEGADAIAN2024-02-07T09:53:34+07:00Faizi Faizifaizi.zaini@gmail.comCheeryl Angelicaangelicacheeryl@gmail.com<p><em>PT Pegadaian has digitized services for customers who want to make transactions from home, but often customers still come to the nearest Pegadaian branch. This refers to the inefficiency of the digitalization that has been implemented. This research aims to determine the mechanism for financing hajj arrivals through digital pawnshop applications and determine the efficiency of the digitalization implemented</em><em>.</em><em> The method and type of research were qualitative and case study. Data collection was carried out using primary sources and data collection techniques of in-depth interviews with informants, observation and documentation. In this research, it was concluded that there are several stages in the Arrum Haji Pegadaian financing mechanism which is carried out through the Pegadaian Digital application. First, register and verify the customer's identity through the Pegadaian Digital application. Then, apply for Arrum Haji financing by fulfilling all the requirements set by Pegadaian. Several factors have been efficient, but there is an obstacle in PT Pegadaian's limited ability to digitalize its services because the process of arrum hajj products involves external parties, so digitalization cannot be involved in its entirety.</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 Faizi Faizi, Cheeryl Angelicahttps://ejournal.upnvj.ac.id/vemar/article/view/6245NILAI TUKAR MEMODERASI RASIO KEUANGAN DALAM MENSTIMULUS RETURN SAHAM SYARIAH2023-07-11T21:10:10+07:00Farhan Fadlirahmanfarhan.fadlirahman@upnvj.ac.id<p>Tujuan dari penelitian ini untuk mengetahui bagaimana pengaruh <em>Current Ratio</em> (CR), <em>Return on Assets</em> (ROA), dan <em>Debt to Equity Ratio</em> (DER) terhadap return saham syariah dan nilai tukar sebagai variabel moderating. Penelitian ini menggunakan teknik <em>purposive sampling</em> pada perusahaan pertambangan yang terdapat pada index JII periode 2012–2021 dan didapatkan sebanyak 5 sampel perusahaan. Analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan secara parsial <em>Current Ratio, Return on Assets</em>, dan <em>Debt to Equity Ratio</em> tidak berpengaruh signifikan terhadap return saham. Hasil penelitian juga menunjukkan nilai tukar dapat memoderasi pengaruh <em>Current Ratio, Return on Assets</em>, dan <em>Debt to Equity Ratio </em>terhadap Return Saham. Keterbatasan dalam penelitian ini adalah hanya menggunakan sampel penelitian terbatas hanya pada sektor pertambangan yang tercatat di JII, hanya 5 dari 6 populasi yang dijadikan sampel penelitian, dan variabel penelitan yang terlalu umum diketahui oleh investor. Bagi penelitian selanjutnya, diharapkan dapat menambahkan variabel independen lainnya dan menambahkan variabel makroekonomi yang lain sebagai variabel moderasi.</p> <p><strong>Kata Kunci: </strong><em>Current Ratio, Return on Assets, Debt to Equity Ratio, </em>nilai tukar</p> <p> </p> <p><em>The purpose of this study is to find out how the influence of Current Ratio (CR), Return on Assets (ROA), and Debt to Equity Ratio (DER) on Islamic stock returns and exchange rates as a moderating variable. This study used a purposive sampling technique for mining companies listed on the JII index for the 2012–2021 period and obtained a total of 5 sample companies. Data analysis using multiple linear regression. The results showed that partially Current Ratio, Return on Assets, and Debt to Equity Ratio did not have a significant effect on stock returns. The results of the study also show that exchange rates can moderate the effect of Current Ratio, Return on Assets, and Debt to Equity Ratio on Stock Returns. The limitations in this study are that it only uses research samples that are limited to the mining sector recorded on JII, only 5 out of 6 populations are used as research samples, and research variables that are too commonly known by investors. For further research, it is expected to be able to add other independent variables and add other macroeconomic variables as moderating variables.</em></p> <p><em> </em></p> <p><strong><em>Keywords:</em></strong> <em>Current Ratio, Return on Assets, Debt to Equity Ratio, exchange rate</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 Farhan Fadlirahman, Mira Rahmihttps://ejournal.upnvj.ac.id/vemar/article/view/6243DETERMINASI INDEKS SAHAM SYARIAH2023-07-13T19:09:41+07:00Rizki Afrinalrizkiafrinal43@gmail.comMira Rahmimirarahmi@upnvj.ac.id<p>Penelitian ini bertujuan untuk mengetahui pengaruh indeks saham syariah internasional dan makroekonomi terhadap harga Jakarta Islamic Index. Penelitian ini menggunakan <em>Dow Jones Islamic Market World Index</em> (DJIM), <em>S&P 500 Shariah</em> (SPSHX), dan <em>FTSE All-World Sharia Index</em> (FTSES) sebagai variabel yang mewakili indeks saham syariah internasional serta suku bunga (IR), inflasi, dan nilai tukar (ER) sebagai variabel yang mewakili keadaan makroekonomi Indonesia. Dengan metode <em>Vector Error Correction Model</em> (VECM), penelitian ini menghasilkan bahwa inflasi, exchange rate, DJIM, SPSHX dan FTSES memiliki pengaruh signifikan terhadap JII pada jangka panjang, sedangkan pada jangka pendek hanya inflasi dan suku bunga saja yang memiliki pengaruh signifikan terhadap JII.</p> <p><strong>Kata Kunci</strong>: JII; makroekonomi; saham syariah; VECM</p>2024-03-28T00:00:00+07:00Copyright (c) 2024 Rizki Afrinal, Mira Rahmihttps://ejournal.upnvj.ac.id/vemar/article/view/7590FORMULASI PERHITUNGAN POTENSI PAJAK RESTORAN DENGAN PENDEKATAN SYSTEM DYNAMICS2024-03-03T02:27:14+07:00Nida Nadya Hasannidanadya.hasan@gmail.comAriel Nian Ganiariel.nian@yarsi.ac.idElmanizarelmanizar@yarsi.ac.idVerni Yuliati Ismailverni.yuliaty@yarsi.ac.id<p><em>Perhitungan target atau potensi pajak Provinsi DKI Jakarta masih belum memprediksi secara maksimal. Salah satu penyebabnya mungkin yaitu formula perhitungan potensi pajak yang sudah ada masih terlalu sederhana. Sehingga dibutuhkannya evaluasi dan perumusan formulasi perhitungan baru yang lebih detail. Tujuan penelitian ini adalah memformulasikan perhitungan Pajak Restoran di DKI Jakarta dengan pendekatan system dynamics. Berdasarkan hasil kajian terhadap perhitungan potensi pajak restoran, baik berdasarkan kajian terhadap formula pada SK Kaban Nomor 455 Tahun 2017 maupun hasil kajian dari literatur dan hasil diskusi dengan pelaksana pemungutan pajak di lapangan serta piha-pihak terkait lainnya, penelitian ini menyusun formula baru perhitungan potensi pajak restoran di DKI Jakarta. Hasil simulasi system dynamics memberikan beberapa wawasan terkait efek perubahan kondisi ekonomi makro akibat pandemic COVID-19 terhadapat potensi pendapat pajak restoran DKI Jakarta. Pada model ini efek ekonomi makro diperlihatkan dengan penurunan jumlah pelanggan restoran dan juga jumlah signifikan dari restoran yang tutup operasi.</em></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 Nida Nadya Hasan, Ariel Nian Gani, Elmanizar, Verni Yuliati Ismailhttps://ejournal.upnvj.ac.id/vemar/article/view/7496"LOVELY PAYABLE" AKUNTAN PEREMPUAN2024-02-02T14:52:07+07:00Monica Citra Qurrota Aini2010112174@mahasiswa.upnvj.ac.idKrisno Septyankrisno.septyan@upnvj.ac.id<p>Penelitian ini bertujuan untuk menelisik fenomena ‘<em>lovely payable</em>’ akuntan wanita. Penelitian ini menggunakan metode kualitatif dengan pendeketan studi kasus. Teknik pengumpulan data yang dilakukan oleh peneliti, yaitu: wawancara, obeservasi dan dokumentasi. Informan dalam penelitian ini adalah seorang auditor perempuan di PwC dan seorang staff keuangan perempuan di Kantor BPJS. Hasil penelitian ini adalah ‘<em>Lovely payable</em>’ menekankan pentingnya waktu, khususnya dalam memberikan kualitas waktu yang singkat namun bermakna kepada anak-anak. Komunikasi, terutama melalui <em>quality time</em>, dianggap kunci untuk memaksimalkan hubungan seorang ibu yang berkarier dengan anak-anaknya. Saat mengambil keputusan menjadi akuntan dan ibu, peneitian ini menunjukkan bahwa pilihan ini tidak hanya berkaitan dengan tekanan pekerjaan, melainkan juga tentang menciptakan keselarasan dalam kualitas hidup dan memenuhi kebutuhan emosional anak-anak.</p>2024-03-28T00:00:00+07:00Copyright (c) 2024 Monica Citra Qurrota Aini, Krisno Septyanhttps://ejournal.upnvj.ac.id/vemar/article/view/7594KINERJA LINGKUNGAN MAMPU MENINGKATKAN ENVIRONMENTAL DISCLOSURE2024-03-04T14:10:05+07:00Eka Pantun Jubilateekapantun@gmail.comAgus Maulanaagus.maulana@upnvj.ac.id<p>Penelitian ini adalah penelitian kuantitatif yang dibuat dengan tujuan untuk mengetahui pengaruh kepemilikan institusional, komite audit, kinerja lingkungan, dan <em>media exposure </em>terhadap <em>environmental disclosure</em>. Sampel riset ini berjumlah 98 perusahaan yang terbagi dalam beberapa sektor; kesehatan, bahan baku, infrastruktur,energi, industri, dan konsumen non primer periode 2021. Teknik analisis yang dipakai yaitu analisis regresi linear berganda dengan uji t parsial yang memakai aplikasi SPSS v.20. Hasil dari riset ini yaitu (1) <em>environmental disclosure </em>tidak dipengaruhi oleh kepemilikan institusional. (2) <em>environmental disclosure </em>tidak dipengaruhi oleh komite audit. (3) <em>environmental disclosure </em>dipengaruhi oleh kinerja lingkungan. (4) <em>environmental disclosure </em>tidak dipengaruhi oleh <em>media exposure</em>.</p>2024-03-28T00:00:00+07:00Copyright (c) 2024 Eka Pantun Jubilate, Agus Maulanahttps://ejournal.upnvj.ac.id/vemar/article/view/7530WHICH IS SUPERIOR? COMPARATIVE STUDY OF HIGH SCHOOL AND VOCATIONAL SCHOOL IN ACCOUNTING MAJOR2024-02-12T09:36:20+07:00Nurfajrina Oktadiani2310112044@mahasiswa.upnvj.ac.idShafira Zahra Wirawan2310112046@mahasiswa.upnvj.ac.idSyihab Rifqi Hadzami2310112063@mahasiswa.upnvj.ac.idAzzahra Nabila2310112064@mahasiswa.upnvj.ac.idFaza Auliana Zein2310112074@mahasiswa.upnvj.ac.id<p><span class="s14"><span class="bumpedFont15">The accounting major is considered to be one of the majors in college with a large number of interested people, both interested people from Senior High Schools and those from Vocational High Schools. This is because graduates from this department have superior human resources and many job opportunities are available. Our research aims to determine and compare the influence of the school origin of students majoring in accounting on their understanding of accounting subjects when entering college. We used a qualitative research method with 3 methods of data collection, namely Zoom, voice recording, and direct interviews with 3 UPN "Veteran" </span></span><span class="s14"><span class="bumpedFont15">Jakarta students in the 1st semester of the Bachelor of Accounting Program. Then the interview results are analyzed and attached descriptively. From these data, the author received the results that the school of origin influences the level of understanding of students' basic accounting concepts. Students from vocational schools have an advantage in facing accounting courses. However, this does not rule out the possibility of high school graduates surpassing vocational school graduates because what influences them most is their own encouragement.</span></span></p>2024-03-28T00:00:00+07:00Copyright (c) 2024 Nurfajrina Oktadiani, Shafira Zahra Wirawan, Syihab Rifqi Hadzami, Azzahra Nabila, Faza Auliana Zein