Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)

Overclaim Iklan Dan Kinerja Produk: Peran BPKN Dalam Pengawasan Perlindungan Konsumen

2026-04-06T09:32:09+00:00

This study examines the discrepancy between advertising claims (overclaim) and product performance from a consumer protection perspective in the digital economy era. The background of this research lies in the increasing use of aggressive marketing practices that potentially mislead consumers and create a gap between expectations and actual product performance. This study aims to analyze the impact of overclaim on consumer behavior and to examine the role of the National Consumer Protection Agency/Badan Perlindungan Konsumen Nasional (BPKN) in strengthening market supervision. The research employs a qualitative approach using a literature review method with thematic analysis of various academic publications and policy documents. The findings reveal that overclaim and misleading advertising lead to economic losses, declining consumer trust, and market distortion due to information asymmetry. In addition, weak supervision remains a key factor contributing to the persistence of such practices. The study concludes that strengthening the role of BPKN and institutional capacity is crucial to enhancing consumer protection effectiveness. The implications highlight the need for technology-based supervision systems, improved human resource competencies, and stronger inter-agency coordination to develop an adaptive and responsive consumer protection system.

Penerapan Vouching Dan Tracing Di Era Remote Audit: Integrasi Solusi Digital Untuk Meningkatkan Keabsahan Transaksi Klien Kap XYZ

2026-04-20T00:55:30+00:00

Digital transformation and pressure for cost efficiency are driving fundamental changes in audit practices, especially in vouching and tracing procedures that are now performed remotely. This research aims to examine how the integration of digital solutions can improve transaction validity, reduce operational costs, and minimize miscommunication between auditors and clients. Using a descriptive qualitative approach through direct observation and document analysis at XYZ Public Accounting Firm, it was found that remote auditing raises the risk of document invalidity due to limited physical access, digital data fragmentation, and weak evidence authentication systems. However, these challenges can be overcome through the implementation of an integrated audit trail system and the use of digital platforms that support continuous communication between auditors and clients. These findings confirm the importance of strengthening digital infrastructure in modern audit practices to maintain the credibility, effectiveness, and accountability of auditors' work in the era of remote auditing.

Analisis Perbandingan Profitabilitas Produk Melalui Activity-Based Costing Dan Metode Tradisional: Systematic Literature Review

2026-04-20T01:16:05+00:00

The current business competition demands that all business actors be able to determine the total costs that the Company will incur to produce or even obtain goods or services that can be sold within a certain period. The process of determining production costs is a crucial factor because this process will affect the company's profitability. Calculation efforts using various accounting methods can be employed to determine the accurate calculation of production costs, such as the Traditional method and also the Activity-Based Costing (ABC) method. Although these two methods are often discussed, there is still limited research that systematically summarizes the comparison of these two methods, especially those reviewing aspects of effectiveness as well as the accuracy of overall production cost calculation. Therefore, through a Systematic Literature Review approach following the PRISMA protocol, this study aims to analyze the effectiveness of the Activity-Based Costing (ABC) method in providing more accurate cost information compared to traditional methods, as well as its impact on improving product profitability. The study results show that the ABC method is able to minimize cost distortions (undercosting and overcosting) by using cost drivers that align with activities, with one piece of literature noting an increase in cost calculation accuracy of up to 12–25%. The literature review results demonstrate that the accuracy of the Cost of Goods Manufactured (COGM) directly contributes to profitability through the determination of more competitive selling prices and more precise strategic decision-making for the company. These findings are expected to serve as a reference and guide in managing production costs more transparently and effectively to increase profits.

Pengaruh Perilaku Organisasi Terhadap Loyalitas Konsumen Melalui Pemasaran Digital Pada Toko Online

2026-04-20T02:44:55+00:00

Penelitian ini bertujuan untuk menganalisis pengaruh perilaku organisasi terhadap loyalitas konsumen melalui pemasaran digital sebagai variabel mediasi pada bisnis toko online. Perilaku organisasi yang baik diyakini mampu menciptakan kinerja pemasaran digital yang efektif, sehingga berdampak pada peningkatan loyalitas konsumen. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur, yaitu dengan mengkaji dan menganalisis berbagai sumber ilmiah yang relevan, seperti jurnal, buku, dan artikel ilmiah yang berkaitan dengan perilaku organisasi, pemasaran digital, dan loyalitas konsumen. Pendekatan ini digunakan untuk memperoleh pemahaman yang komprehensif mengenai hubungan antar variabel yang diteliti. Hasil kajian menunjukkan bahwa perilaku organisasi memiliki peran penting dalam mendukung efektivitas pemasaran digital. Perilaku organisasi yang baik akan meningkatkan kinerja karyawan, yang kemudian berpengaruh terhadap kualitas interaksi digital dengan konsumen. Pemasaran digital yang efektif mampu meningkatkan kepuasan konsumen, yang pada akhirnya berdampak pada loyalitas konsumen. Penelitian ini diharapkan dapat memberikan kontribusi konseptual dalam pengembangan ilmu manajemen, khususnya pada bidang perilaku organisasi dan pemasaran digital, serta menjadi referensi bagi pelaku usaha dalam meningkatkan loyalitas konsumen melalui pengelolaan organisasi yang baik dan strategi pemasaran digital yang tepat

Analisis Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Keuangan Umkm Di Era Digital Di Kota Samarinda

2026-04-20T03:03:04+00:00

This study aims to analyze the influence of financial literacy and the implementation of Accounting Information Systems (AIS) on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in the digital era, specifically in Samarinda City. The research employs a qualitative approach with a descriptive design through a literature review method. The data used are secondary data obtained from various scientific sources such as books, journals, and relevant official reports. The data analysis was conducted through stages of data reduction, data presentation, and conclusion drawing.The results indicate that financial literacy plays a crucial role in enhancing the ability of MSME actors to manage business finances, including budgeting, cash flow management, and investment decision-making. Furthermore, the implementation of digital-based Accounting Information Systems improves the quality of financial information produced, particularly in terms of accuracy, timeliness, and relevance. The combination of financial literacy and AIS implementation has been proven to significantly contribute to improving MSMEs’ financial performance, both partially and simultaneously.

Analisis Praktik Transfer Pricing Dalam Strategi Pengelolaan Pajak Perusahaan Multinasional : Systematic Literature Review

2026-04-20T03:22:18+00:00

In the economic sector, large-scale tax management will inevitably be subject to strict oversight by global tax authorities. Each company’s tax operations should be managed efficiently and strategically, given that tax obligations are closely tied to corporate affiliations. For multinational companies, various tax management strategies are employed, one of which is transfer pricing. However, transfer pricing faces regulatory challenges across global tax systems. Therefore, this study will comprehensively examine everything from strategic motivations, operational mechanisms, to the effectiveness of international regulations regarding transfer pricing practices. To achieve this objective, a Systematic Literature Review (SLR) following the PRISMA protocol will be conducted by analyzing two different databases: Scopus (Q1–Q3 rankings) and Google Scholar (SINTA 3–6 accreditation). Through this analysis, 17 selected articles were identified from the years 2019 to 2025, demonstrating that the sources used are highly credible and relevant. The findings of this study confirm that transfer pricing, which was initially driven by motivation, has evolved with the support of various agency factors such as tunneling incentives, as well as managerial drivers that help achieve tax efficiency. Additionally, the thin capitalization scheme, which initially utilized manipulation techniques involving physical goods transactions, was identified. Complementing these findings, strategic substitution led to tighter global regulations, compelling multinational corporations to plan for more robust domestic tax management. This study offers new perspectives and preparedness strategies within the tax sector, particularly regarding the implementation of transfer pricing.

Analisis Bauran Pemasaran 7P Terhadap Keputusan Berkunjung Konsumen Pada Cafe Singgah Sawah Soppeng

2026-04-20T04:15:01+00:00

Persaingan usaha kafe yang semakin berkembang menuntut pelaku usaha untuk mampu menerapkan strategi pemasaran yang tepat agar dapat menarik minat konsumen untuk berkunjung. Salah satu pendekatan yang banyak digunakan dalam pemasaran jasa adalah bauran pemasaran 7P yang meliputi product, price, place, promotion, people, process, dan physical evidence. Setiap unsur dalam bauran pemasaran tersebut memiliki peran dalam mempengaruhi persepsi dan keputusan konsumen dalam memilih suatu tempat usaha. Penelitian ini bertujuan untuk menganalisis pengaruh bauran pemasaran 7P terhadap keputusan berkunjung konsumen pada Cafe Singgah Sawah. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner kepada konsumen yang pernah berkunjung ke kafe tersebut. Hasil penelitian menunjukkan bahwa bauran pemasaran memiliki pengaruh terhadap keputusan berkunjung konsumen. Temuan penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi pengelola usaha kafe dalam merumuskan strategi pemasaran yang lebih efektif guna meningkatkan jumlah kunjungan konsumen

Pengaruh Kompensasi Dan Benefit Terhadap Kepuasan Kerja Karyawan PT Pegadaian UPC Sei Sikambing

2026-04-27T08:56:04+00:00

This study is motivated by the importance of employee job satisfaction in improving organizational effectiveness, particularly at PT Pegadaian UPC Sei Sikambing. Employee job satisfaction is influenced by several factors, including compensation and benefits provided by the company. This study aims to analyze the effect of compensation and benefits on employee job satisfaction. The research method used is a quantitative approach with an associative research design. The population in this study consists of all employees of PT Pegadaian UPC Sei Sikambing, using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression, t-test, F-test, and coefficient of determination. The results show that compensation has a positive and significant effect on employee job satisfaction with a significance value of 0.002. Benefits also have a positive and significant effect on job satisfaction with a significance value of 0.006. Simultaneously, compensation and benefits have a significant effect on employee job satisfaction with a significance value of 0.000. The coefficient of determination value of 0.638 indicates that 63.8% of the variation in job satisfaction is explained by these two variables. Based on the findings, it can be concluded that compensation and benefits are important factors in improving employee job satisfaction. Therefore, the company is recommended to continuously improve a fair compensation system and strengthen employee benefit programs in order to create optimal job satisfaction.