cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
,
INDONESIA
Jurnal EMT KITA
Published by Lembaga Komunitas Informasi Teknologi Aceh
ISSN : 25797972     EISSN : 25496204     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The Jurnal Ekonomi Manajemen Teknologi (EMT) KITA is one of the scientific publications published by the KITA Institute. The purpose of this Journal is to support the theory and practice of development management in the dissemination of research findings in the field. This journal covers fields such as People's Knowledge and Management, Operations and Performance Management, Business Risk, Finance and Accounting, Entrepreneurship, Strategic Business and Strategic Marketing and Decision Making and Negotiation.
Arjuna Subject : -
Articles 56 Documents
 1   2   3   4   5 
Search results for , issue "Vol 10 No 2 (2026): APRIL 2026" : 56 Documents clear
Analisis Penerapan Akuntansi Manajemen untuk Mendukung Pertumbuhan dan Keberlanjutan UMKM Rahman, Fadali; Purwanto, M. Adi; Rahayu, Runik Puji; Fitrianti, Rani Nur; Djaja, Mohammad Herman; Rohmaniyah, Rohmaniyah; Alfian, Nurul; Heryadi, Ahmad Yudi
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.5347

Abstract

This study analyzes the application of management accounting to support the growth and sustainability of MSMEs in the Pamekasan Food Colony. A descriptive qualitative method was used, with data collection through in-depth interviews, participant observation, and document analysis. Findings indicate that the application of management accounting remains limited due to low accounting literacy and unstructured financial record keeping. Management functions such as planning, organizing, directing, and controlling are mostly carried out informally. Government support through training, provision of facilities, and digital mentoring are important factors in strengthening MSME businesses. Other factors supporting sustainability include access to capital, product innovation, compliance with local regulations, and the use of social media for marketing. This study emphasizes the need to improve accounting literacy and digitize recording systems to strengthen the competitiveness of MSMEs in the digital economy era.
Analisis Pemahaman Akuntansi, Sistem Informasi Akuntansi, dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan UMKM Sugiharto, Bagus Hari
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.5353

Abstract

This study aims to examine how understanding of accounting, accounting information systems, and internal control systems affect the quality of financial reports of small and medium enterprises (MSMEs) located in Pasuruan City. This study uses a quantitative method based on a questionnaire. By using multiple linear regression, partial data analysis was conducted. The results of the study for partial evidence indicate that understanding of accounting and internal control systems significantly affect the quality of MSMEs' financial reports, but the results of accounting information systems do not significantly affect the quality of MSMEs' financial reports. Simultaneous testing shows that understanding of accounting and internal control systems significantly affect the quality of MSMEs' financial reports. The R square result is 42.3%.
Pengaruh Rasio Keuangan Daerah terhadap Alokasi Belanja Modal Pemerintah Provinsi di Pulau Sumatera Tahun 2019-2023 Rahmadani, Dona Tasyati; Fimansyah, Fimansyah; Hartaty, Sri
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.5476

Abstract

The background of this research is based on the condition of capital expenditure allocation management in the provinces of Sumatra Island, which has not yet reached an optimal level. The objective is to analyze the influence of the Regional Financial Ratio on capital expenditure allocation. Effective PAD management is important to reduce dependence on debt and ensure the sustainability of infrastructure financing. Excessive dependence on short-term debt has the potential to create fiscal risks, so efficient financial management is needed to maintain liquidity stability and long-term investment. The type of data used is secondary data in the form of financial reports. The analysis was conducted using a purposive sampling approach and panel data regression using Eviews 12 software. The results of the adjusted R2 analysis with a value of 0.540432 indicate that 54% of the variation in Capital Expenditure Allocation can be explained through the contribution of the Degree of Decentralization Ratio, Regional Financial Efficiency Ratio, and Liquidity Ratio. For future research, it is recommended to include additional independent variables and increase the number of research samples to expand the scope of the empirical analysis.  
Dari Anyaman ke Ketahanan: Integrasi Ekonomi Kreatif–SLF pada Komunitas Bambu Cikiray, Kabupaten Tasikmalaya Susanto, Laela; Karismatika, Anggi Permata
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.5543

Abstract

The creative economy drives sustainable development; among its subsectors, crafts, particularly bamboo weaving, contribute to household welfare and the preservation of local culture. This study analyzes the impact of bamboo craft on the welfare of households in Kampung Cikiray by examining the five livelihood capitals through a PAR–SLF approach. Data from 45 respondents were collected via a Likert‐scale questionnaire, focus group discussions (FGDs), interviews, and observation. Quantitative analysis comprised descriptive statistics (mean, median, SD, IQR) and 95% Wilson confidence intervals for proportions; pre–post comparisons used paired t-tests or Wilcoxon signed rank tests with effect sizes. Qualitative data were examined using reflexive thematic analysis with method and source triangulation. Results indicate that approximately 80% of households earn IDR 0.5–2.5 million/month. Following the intervention, full participants experienced ≈15–20% income gains. About ≈42% undertook product innovation/diversification (e.g., bags, lampshades, décor) and adopted digital marketing. Strengthening was confirmed in cooperatives (social capital), bamboo rotation and replanting (natural capital), tools and digital access (physical capital), and savings/microcredit (financial capital). Theoretically, the findings affirm PAR–SLF as a diagnosis, action, and evaluation pathway for reinforcing the five capitals. Practically, an upstream-downstream package resource governance and quality standards; tiered training in technique, design, QC, and digital marketing; collective marketing/branding; and access to finance most effectively guide the village toward an inclusive, resilient, and sustainable future.
Innovation Capability, Absorptive Capacity, and Collaborative Networks as Determinants of Competitive Advantage in the SME Laundry Sector Faiz, Rayhan; Isfianadewi, Dessy; Sudrajat, Yusuf
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.5622

Abstract

Grounded in the Resource-Based View and Dynamic Capabilities Theory, this study examines how internal and relational capabilities shape competitive advantage among small and medium-sized enterprises (SMEs) in the service sector. The research investigates the influence of innovation capability and absorptive capacity on competitive advantage, with collaborative networks tested as a mediating variable. Previous studies have reported inconsistent results regarding these relationships, particularly within resource-constrained SME contexts. To address this gap, data were collected from 113 SME owners and managers in the laundry service industry using a structured questionnaire with a five-point Likert scale. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS to assess both the measurement and structural models. The findings reveal that innovation capability (β = 0.456, p < 0.001) and absorptive capacity (β = 0.439, p < 0.001) significantly enhance competitive advantage. Both variables also positively influence collaborative networks, which in turn have a significant effect on competitive advantage (β = 0.286, p = 0.001). Moreover, collaborative networks partially mediated the relationship between absorptive capacity and competitive advantage (β = 0.109, p = 0.048), but not between innovation capability and competitive advantage (β = 0.141, p = 0.062). These findings confirm that innovation and knowledge absorption are strategic resources that drive competitiveness, while collaboration provides conditional benefits depending on firm capabilities. Managers are encouraged to institutionalize regular customer feedback systems and strengthen partnerships with local suppliers to enhance innovation outcomes. The study clarifies inconsistencies in prior research and provides practical insights for improving SME competitiveness through balanced internal and external capability development.  
Analisis Pertumbuhan Ekonomi Inklusif di Provinsi Sulawesi Selatan Tahun 2010-2024 Maulidan, Andi Reski Lailatul; Hastuti, Diah Retno Dwi; Alam, Syamsu; Astuty, Sri; Rajab, Abdul
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.5635

Abstract

The phenomenon of inclusive economic growth reflects the quality of regional development. This study aims to analyze the effect of poverty, income inequality (Gini ratio), Human Development Index (HDI), and Open Unemployment Rate (OUR) on inclusive economic growth in South Sulawesi Province. The data used is panel data from 24 districts/cities during the 2010–2024 period, sourced from the Central Statistics Agency and related agencies. The research method uses a quantitative approach, panel data regression analysis with a fixed effect model. The results show that poverty has no effect on inclusive economic growth, while the Gini ratio has a negative effect on inclusive economic growth. Meanwhile, HDI was found to have a positive effect, confirming that the quality of human development is key to achieving equitable growth. TPT has no effect on inclusive economic growth. The coefficient of determination in this study is 0.7889 or 78.89 percent of the ability of the independent variable to explain the dependent variable. Meanwhile, the remaining 21.11 percent is influenced by other factors outside the model.
Analisis Faktor-Faktor yang Memengaruhi Niat Mahasiswa Akuntansi dalam Mengikuti Sertifikasi Brevet Pajak di Semarang Santoso, Andre Teguh; Nugraheni, Bernadia Linggar Yekti
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.5638

Abstract

This study aims to analyze the influence of self efficacy, grit personality, third party influence, attitude, prestige, and awareness on accounting students’ intention to obtain tax brevet certification. This quantitative research employed purposive quota sampling with 378 respondents from six accredited universities in Semarang. Data were collected through questionnaires and analyzed using SPSS to test validity, reliability, classical assumptions, and hypotheses. The results show that self-efficacy, third-party influence, attitude, prestige, and awareness have a significant positive effect on students’ intention, while grit personality has a significant negative effect. The negative grit effect indicates that high perseverance may reduce interest due to preference for broader long-term goals over immediate certification. Awareness is the strongest predictor, suggesting students who understand the career benefits are more motivated. External social influences and perceived prestige also enhance the intention to certify. The findings reinforce the Theory of Planned Behaviour by highlighting awareness as a key perceived behavioral control factor. Practically, universities should strengthen awareness programs and positive attitudes toward tac brevet certification. This study reveals the unique negative but significant effect of grit personality on certification intention, contrasting with most prior studies.
Feasibility Study Usaha Gerai Umah Oleh-Oleh Bagansiapiapi Binaan PT PHR dan Polbeng: Peluang, Tantangan, dan Strategi Pengembangan Arif, Muhammad; Nosa, Muhammad Ridho
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.5686

Abstract

This study aims to evaluate the feasibility of the Bagansiapiapi Home Souvenir Shop, a business under the auspices of PT Pertamina Hulu Rokan (PHR) and Bengkalis State Polytechnic (POLBENG). Using qualitative and quantitative approaches, the study examined market, technical, managerial, financial, legal, and social aspects. The results indicate that this business is feasible in terms of market opportunities, community support, and financial prospects, despite challenges in digital marketing, product innovation, and managerial capacity. Recommended strategies include strengthening branding, digital promotion, product standardization, and increasing the capacity of MSMEs.
Strategi Marketing Communication sebagai Upaya Mempertahankan Eksistensi Lido Lake Resort by MNC Hotel Pasca Akuisisi Saputra, Andien Putri Aliffia; Suparman, Suparman
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.5779

Abstract

This study aims to analyze the marketing communication strategy implemented by Lido Lake Resort by MNC Hotel in maintaining brand existence after its acquisition by MNC Land. A qualitative descriptive approach was applied, utilizing observation, in-depth interviews, and documentation. Informants including marketing managers, and communication staff were selected through purposive sampling. Data were analyzed using thematic analysis involving coding, categorization, and theme development, validated through source triangulation and member checking. The results reveal three main findings: (1) 85–90% of the marketing budget was allocated to digital channels emphasizing social media optimization, (2) influencer collaboration became the core strategy to expand market reach and engagement, and (3) synergy within the MNC ecosystem and the Special Economic Zone (KEK) Lido City strengthened hotel visibility and brand perception. Effectiveness was reflected through digital interaction growth, audience reach expansion, and improved brand image among guests. The findings highlight the importance of consistent cross-channel messaging and brand identity reinforcement during post-acquisition integration.
When Profit Outweighs Sustainability: Empirical Evidence from ESG and Firm Value in Indonesia Energy Industry Sirait, Dita Eka Pertiwi; Mardhiyah, Ainul; Oktavia, Shintami
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.5798

Abstract

This study aims to examine the role of sustainability and profitability in influencing firm value within Indonesia’s energy sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Sustainability performance is measured using the Environmental, Social, and Governance (ESG) disclosure score, while profitability is represented by the Return on Assets (ROA). Firm value is proxied by Tobin’s Q ratio. The research sample consists of 32 energy companies selected using a purposive sampling method. Data analysis is conducted using panel data regression with the Fixed Effect Model (FEM) and the Generalized Least Squares (GLS) approach with cross-section weighting to address potential heteroskedasticity issues. The results reveal that ESG disclosure has no significant effect on firm value, whereas profitability exerts a positive and significant influence. Simultaneously, ESG and profitability jointly have a significant impact on firm value. These findings indicate that investors in Indonesia’s energy sector remain more focused on profitability as the primary determinant of firm value, while sustainability performance has yet to become a key consideration in investment decisions. This study contributes to the ongoing discussion on the integration of ESG factors into firm valuation, particularly within emerging market contexts such as Indonesia.

Page 1 of 6 | Total Record : 56

 1   2   3   4   5 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Vol 10 No 2 (2026): APRIL 2026 Vol 10 No 1 (2026): JANUARY 2026 Vol 9 No 4 (2025): OCTOBER 2025 Vol 9 No 2 (2025): APRIL 2025 Vol 9 No 1 (2025): JANUARI 2025 Vol 8 No 4 (2024): OCTOBER 2024 Vol 8 No 3 (2024): JULY 2024 Vol 8 No 2 (2024): APRIL 2024 Vol 8 No 1 (2024): JANUARY 2024 Vol 7 No 4 (2023): OCTOBER 2023 Vol 7 No 3 (2023): JULY 2023 Vol 7 No 2 (2023): APRIL 2023 Vol 7 No 1 (2023): JANUARY 2023 Vol 6 No 2 (2022): JULY-DECEMBER 2022 Vol 6 No 1 (2022): JANUARY-JUNE 2022 Vol 5 No 2 (2021): JULY-DECEMBER 2021 Vol 5 No 1 (2021): JANUARY-JUNE 2021 Vol 5, No 2 (2021): Journal EMT KITA Vol 5, No 1 (2021): Journal EMT KITA Vol 4 No 2 (2020): JULY-DECEMBER 2020 Vol 4 No 1 (2020): JANUARY-JUNE 2020 Vol 4, No 2 (2020): Journal EMT KITA Vol 4, No 1 (2020): Journal EMT KITA Vol 3 No 2 (2019): Jurnal EMT KITA Vol 3, No 2 (2019): Journal EMT KITA Vol 3, No 1 (2019): Journal EMT KITA Vol 3 No 1 (2019): Jurnal EMT KITA Vol 2 No 2 (2018): JULY-DECEMBER 2018 Vol 2 No 1 (2018): JANUARY-JUNE 2018 Vol 2, No 2 (2018): Journal EMT KITA Vol 2, No 1 (2018): Journal EMT KITA Vol 1 No 2 (2017): JULY-DECEMBER 2017 Vol 1 No 1 (2017): JANUARY-JUNE 2017 Vol 1, No 2 (2017): Journal EMT KITA Vol 1, No 1 (2017): Journal EMT KITA More Issue