JURNAL EKONOMI PERJUANGAN http://e-journal.unper.ac.id/index.php/JUMPER <ul> <li class="show"><strong>ISSN: <a href="https://issn.brin.go.id/terbit/detail/1567573009">2714-7452</a> (online)</strong></li> <li class="show"><strong>ISSN: <a href="https://issn.brin.go.id/terbit/detail/1567567012">2714-8319</a> (print)</strong></li> <li class="show"><strong>URL: <a href="https://e-journal.unper.ac.id/index.php/JUMPER">https://e-journal.unper.ac.id/index.php/JUMPER</a></strong></li> </ul> <p>Jurnal Ekonomi Perjuangan is a journal which is published by the Research Department of the Universitas Perjuangan Tasikmalaya. Jurnal Ekonomi Perjuangan publishes manuscript articles twice a year (June and December). There are 7 articles each volume. The topics are Financial Accounting, Sharia Accounting, Finance, Accounting Information System, Auditing, Behavioral Accounting, Management Accounting, Taxation, Public Sector Accounting, Operational Management, Human Resources Management, Marketing, Entrepreneurship. Manuscript articles can come from researchers, academics, practitioners, lecturers, students and other accounting observers who are interested in research in the field of accounting.Jurnal Ekonomi Perjuangan ( JUMPER) is a scientific journal published twice a year (Juny and December) by LPPM of Perjuangan University of Tasikmalaya. We accept submission from all over the world, therefore the articles can be either in Bahasa Indonesia or English. All submitted articles shall never be published elsewhere, original and not under consideration for other publications.</p> LP2M Universitas Perjuangan Tasikmalaya en-US JURNAL EKONOMI PERJUANGAN 2714-8319 <p>The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be transferred to Jurnal Ekonomi Perjuangan (JUMPER)</p> <p>This is an open-access journal in accordance with the <a href="https://creativecommons.org/licenses/by-sa/4.0/">Creative Commons Attribution-ShareAlike 4.0 International (CC BY-SA 4.0)</a> license.</p> <p>This permits users to:</p> <p><strong>Share</strong> - copy and redistribute the material in any medium or format</p> <p><strong>Adapt</strong> - remix, transform, and build upon the material for any purpose, even commercially</p> <p>Under the following terms:</p> <p><strong>Attribution</strong> - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.</p> <p><strong>ShareAlike</strong> - If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.</p> <p><strong>No additional restrictions</strong> - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.</p> PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN DIVIDENDS PER SHARE TERHADAP RETURN SAHAM http://e-journal.unper.ac.id/index.php/JUMPER/article/view/2137 <p><em>The objectives of this research was to know and analysize the </em><em>firm size, profitability, dividend per share and stock returns in Manufacturing Companies Listed on the Indonesia Stock Exchange and the effect of firm size, profitability, and dividend per share on stock returns in Manufacturing Companies Listed on the Stock Exchange. Indonesia.</em></p> <p><em>The research method used in this research is descriptive analysis with a census approach. The data needed in this study is secondary documentary data containing the company's financial history published on the Indonesia Stock Exchange (IDX). The data and information obtained from the results of this study were analyzed using multiple regression analysis of panel data.</em></p> <p><em>Based on the results of the study, it was known that together firm size, profitability, and dividend per share have a positive effect on stock returns in Manufacturing Companies listed on the Indonesia Stock Exchange. Partially, firm size have a negative effect on stock returns, while profitability and and dividend per share has positive effect on stock returns. It was recommended for Manufacturing Companies to increase firm size, profitability and dividends per share so as to increase and increase stock returns</em>.</p> Viska Putria Ananda Copyright (c) 2025 Viska Putria Ananda Viska Putria Ananda https://creativecommons.org/licenses/by-nc-sa/4.0 2025-05-05 2025-05-05 7 1 1 11 10.36423/jumper.v7i1.2137 PEMANFAATAN LIVE STREAMING TIKTOK SEBAGAI STRATEGI PEMASARAN PADA BYME HIJAB STORE JEMBER http://e-journal.unper.ac.id/index.php/JUMPER/article/view/2163 <p><em>This study aims to analyze the marketing strategy implemented by Byme Hijab Store Jember through the live feature on the Tiktok social media application, with a marketing mix approach and sharia marketing principles. The research method used is qualitative descriptive and SWOT analysis to identify supporting and inhibiting factors, with the main sources being the owner of the convection and the person in charge of marketing. The results of the study show that Byme Hijab Store Jember has succeeded in utilizing the four variables in the marketing mix (product, price, place, and promotion) while maintaining a commitment to sharia principles. Some of the main supporting variables are product quality and the use of social media, while inhibiting variables include limited resources and tight competition. In conclusion, despite the challenges, the strategy implemented by Byme Hijab Store Jember has a major impact on the profits they get.</em></p> <p> </p> Ahmad Faizal Cici Wijayati Achmad Hadi Mubarok Copyright (c) 2025 Ahmad Faizal, Cici Wijayati, Achmad Hadi Mubarok https://creativecommons.org/licenses/by-nc-sa/4.0 2025-06-04 2025-06-04 7 1 12 18 10.36423/jumper.v7i1.2163 TRANSFORMASI LAYANAN SAMSAT: MENAKAR DAMPAK KUALITAS PELAYANAN TERHADAP KEPUASAN WAJIB PAJAK KENDARAAN BERMOTOR DI TASIKMALAYA http://e-journal.unper.ac.id/index.php/JUMPER/article/view/2053 <p>The purpose of this research is to find out and analyze the Quality of Service Against Satisfaction of Taxpayers in Payment of Motorized Vehicle Taxes in Samsat, Tasikmalaya Regency. The research method used is descriptive method with quantitative approach. Data collection techniques using interviews, questionnaires, and literature studies. The sampling technique by determining the sample to be taken using the formula proposed by Sugiyono. Based on the results of the study, it is known that the Quality of Service Against Satisfaction of Taxpayers in Paying Taxes on Motorbikes in Samsat Sub-District of Tasikmalaya prefers to agree to the satisfaction of taxpayers. Quality of Service Against Satisfaction Taxpayers are tested using the t test results of a significant correlation and based on F test Quality of Service also has a significant effect on Satisfaction of Taxpayers in Payment of Motorized Taxes on Samsat Tasikmalaya Regency</p> Ramdani Al Falah Ramdani Muhamad Zulfikar Bintang Satrio Yudi Setia Rachmanda Aldy Agustiana Dede Riswandi Copyright (c) 2025 Ramdani Al Falah Ramdani, Muhamad Zulfikar Bintang Satrio, Yudi Setia Rachmanda, Aldy Agustiana, Dede Riswandi https://creativecommons.org/licenses/by-nc-sa/4.0 2025-06-19 2025-06-19 7 1 19 32 10.36423/jumper.v7i1.2053 MODEL PENINGKATAN KINERJA KARYAWAN HOTEL http://e-journal.unper.ac.id/index.php/JUMPER/article/view/2249 <p><em>This study aims to identify factors that shape employee performance in the Indonesian hotel industry, specifically by analyzing the influence of competence, emotional intelligence, work-life balance, and motivation on employee performance, both collectively and individually. The method used is a survey with data collection through questionnaires distributed to respondents, namely hotel employees in Indonesia, with a focus on Pangandaran Regency. The results of the study revealed that competence, emotional intelligence, work-life balance, and motivation have a significant effect on employee performance, both simultaneously and partially.</em></p> Arga Sutrisna Suci Putri Lestari Ari Arisman Copyright (c) 2025 Arga Sutrisna, Suci Putri Lestari, Ari Arisman https://creativecommons.org/licenses/by-nc-sa/4.0 2025-06-19 2025-06-19 7 1 33 40 10.36423/jumper.v7i1.2249 DETEKSI DINI KECURANGAN PADA PROGRAM KOPERASI MERAH PUTIH: ANALISIS KELEMBAGAAN DESA DAN IMPLEMENTASI MODEL SIPAK http://e-journal.unper.ac.id/index.php/JUMPER/article/view/2260 <p><em>The Indonesian government plans to distribute IDR 550 trillion to villages nationwide through the Koperasi Merah Putih (Red and White Cooperative) program, raising serious concerns about institutional readiness and the potential for fraud. Cigalontang Subdistrict in Tasikmalaya Regency, which consists of 16 villages but has only three active cooperatives, exemplifies the limited cooperative infrastructure to manage public funds accountably. This study aims to explore internal control systems, fraud-triggering factors, and the effectiveness of early fraud detection mechanisms in the context of forming village cooperatives. Using a qualitative exploratory approach, data were collected through in-depth interviews, focus group discussions (FGDs), and document analysis. Findings reveal the absence of financial SOPs, transparent reporting, and internal auditing mechanisms in most village cooperatives. Factors such as economic pressure, poor financial literacy, and lack of reporting systems further increase the risk of fraud. As a solution, this study proposes the SIPAK Model (System, Integrity, Reporting, Accountability of Cooperatives) as a framework for developing a community-based early fraud detection system. This model is expected to serve as a policy reference and institutional strengthening strategy for more adaptive and transparent village cooperatives.</em></p> Rizky Ridwan Dede Riswandi Yudi Setia Rachmanda Copyright (c) 2025 Rizky Ridwan, Dede Riswandi, Yudi Setia Rachmanda https://creativecommons.org/licenses/by-nc-sa/4.0 2025-06-19 2025-06-19 7 1 41 53 10.36423/jumper.v7i1.2260 MODEL PENINGKATAN KUALITAS SDM DESA BERDASARKAN SPIRITUALITY WORK LIFE BALANCE http://e-journal.unper.ac.id/index.php/JUMPER/article/view/2250 <p><em>This research uses a mixed approach, namely a qualitative and quantitative approach. In terms of objectives, this type of research is associative descriptive. This research aims to describe and analyze in depth (in depth analysis) the quality of human resources in Pananjung Village and analyze the extent to which Spirituality Worklife Balance influences the quality of human resources. The results of this research show that the magnitude of the influence of emotional intelligence and Spirituality Worklife Balance on improving the quality of human resources is in the moderate category. The magnitude of the influence of emotional intelligence on Spirituality Worklife Balance is in the moderate category. Emotional intelligence has a significant influence on the quality of human resources. Emotional intelligence has a significant influence on Spirituality Worklife Balance. Spirituality Worklife Balance has a significant influence on HR Quality. Emotional intelligence has a significant indirect influence on the quality of human resources through Spirituality Worklife Balance. Spirituality Worklife Balance significantly acts as a variable that mediates the indirect influence of emotional intelligence on the quality of human resources.</em></p> Arga Sutrisna Laras Pratiwi Suci Putri Lestari Copyright (c) 2025 Arga Sutrisna, Suci Putri Lestari, Laras Pratiwi https://creativecommons.org/licenses/by-nc-sa/4.0 2025-06-19 2025-06-19 7 1 54 63 10.36423/jumper.v7i1.2250 STRATEGI PEMASARAN KONTEN INSTAGRAM : ANALISIS WINEED.ID DALAM MENINGKATKAN INTERAKSI DAN KEPUTUSAN PEMBELIAN http://e-journal.unper.ac.id/index.php/JUMPER/article/view/2254 <p><em>This study analyzes the content marketing strategy used by @Wineed.id to enhance consumer engagement and purchasing decisions through the social media platform Instagram. In its enterprise, @Wineed.id applies three key concepts—modern feel, public relations, and direct marketing—as approaches to building relationships with consumers. The research method used in this study is descriptive qualitative, with primary data obtained directly from key informants through interviews. Through interviews and document analysis, the findings indicate that the level of content views has a significant impact on sales performance.</em></p> Nabila Syifaur Rohmah Muchamad Taufik Diki Mubarok Copyright (c) 2025 Nabila Syifaur Rohmah, Muchamad Taufik, Diki Mubarok https://creativecommons.org/licenses/by-nc-sa/4.0 2025-06-20 2025-06-20 7 1 64 71 10.36423/jumper.v7i1.2254 PENGARUH LITERASI KEUANGAN DAN KEMUDAHAN BERTRANSAKSI MENGGUNAKAN QRIS TERHADAP IMPULSIVE BUYING GENERASI Z DI KOTA DAN KABUPATEN TASIKMALAYA http://e-journal.unper.ac.id/index.php/JUMPER/article/view/2271 <p><em>This study aims to determine the Effect of Financial Literacy and Ease of Transaction Using QRIS on Impulsive Buying partially. The population used in this study is Generation Z in Tasikmalaya City and Regency. The method used in this study is the associative descriptive method with a quantitative approach. Sample selection uses the Purposive Sampling method. The sample used was 100 people. The data collection method used in this study is primary data obtained from distributing questionnaires via Google Form. The data analysis technique used is multiple linear regression with the help of the SPSS Version 27 Program. The results of this study indicate that Financial Literacy has a negative effect on Impulsive Buying, and Ease of Transaction has a positive effect on Impulsive Buying.</em></p> <p><strong><em>Keyword : Financial Literacy, the Ease of Transactions, Impulsive Buying.</em></strong></p> Ilma Alya Zalyanti Intan Rahayu Laras Pratiwi Copyright (c) 2025 Ilma Alya Zalyanti, Intan Rahayu, Laras Pratiwi https://creativecommons.org/licenses/by-nc-sa/4.0 2025-06-23 2025-06-23 7 1 72 82 10.36423/jumper.v7i1.2271 PENGARUH RETURN ON EQUITY, EARNING PER SHARE DAN DEBT TO EQUITY RATIO TERHADAP RETURN SAHAM PADA SEKTOR TEKSTIL DAN GARMEN TAHUN 2020-2023 http://e-journal.unper.ac.id/index.php/JUMPER/article/view/2270 <p><em>This study aims to explore the impact of return on equity, earnings per share, and debt to equity ratio on stock returns in the textile and garment sector listed on the Indonesia Stock Exchange during 2020 to 2023. The population analyzed in this study includes 23 companies listed on the IDX during that period. The sampling method used is purposive sampling, which resulted in 9 companies as samples, with data taken for 4 periods resulting in a total of 36 data. To analyze the data, we used multiple linear regression with the help of SPSS 27 software. The findings of this study indicate. That return on equity and earnings per share have an impact on stock returns, while debt to equity ratio does not show any effect on stock returns.</em></p> <p>&nbsp;</p> <p><em>&nbsp;</em></p> <div class="jso-cursor-trail-wrapper" style="position: fixed; left: 0px; top: 0px; width: 100vw; height: 100vh; overflow: hidden; pointer-events: none; z-index: 9999;"> <div class="jso-cursor-trail-shape" style="position: absolute; left: 0px; top: 0px; pointer-events: none; display: none;">&nbsp;</div> <div class="jso-cursor-trail-shape" style="position: absolute; left: 0px; top: 0px; pointer-events: none; display: none;">&nbsp;</div> <div class="jso-cursor-trail-shape" style="position: absolute; left: 0px; top: 0px; pointer-events: none; display: none;">&nbsp;</div> <div class="jso-cursor-trail-shape" style="position: absolute; left: 0px; top: 0px; pointer-events: none; display: none;">&nbsp;</div> <div class="jso-cursor-trail-shape" style="position: absolute; left: 0px; top: 0px; pointer-events: none; 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left: 469px; top: 197px; pointer-events: none; display: none;">&nbsp;</div> <div class="jso-cursor-trail-shape" style="position: absolute; left: 466px; top: 183px; pointer-events: none; display: none;">&nbsp;</div> <div class="jso-cursor-trail-shape" style="position: absolute; left: 515px; top: 195px; pointer-events: none; display: none;">&nbsp;</div> <div class="jso-cursor-trail-shape" style="position: absolute; left: 523px; top: 188px; pointer-events: none; display: none;">&nbsp;</div> <div class="jso-cursor-trail-shape" style="position: absolute; left: 532px; top: 181px; pointer-events: none; display: none;">&nbsp;</div> <div class="jso-cursor-trail-shape" style="position: absolute; left: 541px; top: 175px; pointer-events: none; display: none;">&nbsp;</div> <div class="jso-cursor-trail-shape" style="position: absolute; left: 548px; top: 169px; pointer-events: none; display: none;">&nbsp;</div> <div class="jso-cursor-trail-shape" style="position: absolute; left: 558px; top: 161px; pointer-events: none; display: none;">&nbsp;</div> <div class="jso-cursor-trail-shape" style="position: absolute; left: 563px; top: 157px; pointer-events: none; display: none;">&nbsp;</div> <div class="jso-cursor-trail-shape" style="position: absolute; left: 567px; top: 151px; pointer-events: none; display: none;">&nbsp;</div> <div class="jso-cursor-trail-shape" style="position: absolute; left: 572px; top: 145px; pointer-events: none; display: none;">&nbsp;</div> <div class="jso-cursor-trail-shape" style="position: absolute; left: 573px; top: 141px; pointer-events: none; display: none;">&nbsp;</div> <div class="jso-cursor-trail-shape" style="position: absolute; left: 573px; top: 137px; pointer-events: none; display: none;">&nbsp;</div> <div class="jso-cursor-trail-shape" style="position: absolute; left: 573px; top: 131px; pointer-events: none; display: none;">&nbsp;</div> <div class="jso-cursor-trail-shape" style="position: absolute; left: 573px; top: 128px; pointer-events: none; display: none;">&nbsp;</div> </div> Faisal Febrian Dwi Artati Copyright (c) 2025 Faisal Febrian, Dwi Artati https://creativecommons.org/licenses/by-nc-sa/4.0 2025-06-30 2025-06-30 7 1 83 94 10.36423/jumper.v7i1.2270 EXPLOASI FINANCIAL INCLUSION MODELS UNTUK UMKM KOTA TASIKMALAYA http://e-journal.unper.ac.id/index.php/JUMPER/article/view/2296 <p><em>This study aims to determine the role of financial literacy, business models on financial inclusion and whether financial literacy is able to mediate business models on financial inclusion. The research method used is quantitative descriptive with the Structural Equation Model (SEM) analysis tool which is an analysis technique that allows testing a series of relationships simultaneously. The results of the study show 1) There is a significant influence of business models on financial inclusion of MSMEs in the East Priangan Region, 2) There is a significant influence of business models on financial literacy of MSMEs in the East Priangan Region, 3) There is a significant influence of financial literacy on financial inclusion of MSMEs in the East Priangan Region, 4) business models have an effect on financial inclusion with the mediation of financial literacy of MSMEs in the East Priangan Region. The results of this study can be concluded that the financial literacy variable can mediate business models on financial inclusion.</em></p> Evilia Sri Yuniar Nita Fauziah Oktaviani Copyright (c) 2025 Evilia Sri Yuniar, Nita Fauziah Oktaviani https://creativecommons.org/licenses/by-nc-sa/4.0 2025-07-07 2025-07-07 7 1 95 105 10.36423/jumper.v7i1.2296