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Jurnal EMT KITA

emt
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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 8 Documents

Search results for , issue "Vol 3, No 2 (2019): Journal EMT KITA" : 8 Documents clear

Peran Informasi Akuntansi dalam Penentuan Keputusan Pembayaran Zakat Muzzaki Iskandar, Evy; Iskandar, Deddy; Maulana, Hafizh
Jurnal EMT KITA Vol 3, No 2 (2019): Journal EMT KITA
Publisher : Lembaga KITA

Penelitian tentang keputusan membayar zakat oleh wajib zakat atau muzakki dalam menentukan pembayaran zakatnya sangat menarik untuk ditelusuri sebagai suatu perilaku muzakki untuk memenuhi kewajiban agamanya. Perilaku muzakki terhadap pembayaran zakat tidak terlepas dari penjelasan dari beberapa alasan yang mendasarinya dengan melihat dari perspektif yang menjurus pada pemahamannya terhadap agama atau norma subjektif, sikap dan kemauan yang dimiliki oleh muzakki tersebut. Dari sisi akuntasi juga berhubungan dengan perilaku akuntansi dari perhitungan dan keputusan yang menjadi dasar pertimbangan muzakki. Untuk maksud tersebut maka penelitian ini untuk menguji perilaku (kepatuhan, sikap dan norma) terhadap keputusan membayar zakat dan untuk mengetahui apakah informasi akuntansi yang memediasi hubungan antara perilaku terhadap keptusan membayar zakat. Penelitian ini dilakukan terhadap persepsi 100 orang muzakki yang membayar zakat di seluruh Baitul Mal yang ada di Aceh. Berdasarkan hasil penelitian, diperoleh hasil bahwa sikap Muzakki berpengaruh positif dan signifikan terhadap persepsi informasi akuntansi zakat. Persepsi informasi akuntansiÂ berpengaruh positif dan signifikan terhadap keputusan muzaki untuk membayar zakat melalui Baitul Mal. Informasi akuntansi hanya memediasi pengaruh sikap terhadap keputusan muzakki untuk membayar zakat tetapi tidak memediasi norma subjektif dan kepatuhan muzakku untuk membayar zakat. Penelitian merekomendasi pentingnya informasi akuntansi untuk meningkatan keputusan muzakki dalam membayar zakat di Baitul Mal Aceh.Kata Kunci: Zakat, Informasi Akuntansi, Muzakki, Mediasi.

Faktor-Faktor yang mempengaruhi Minat Wakaf Masyarakat di Kota Lhokseumawe Falahuddin, Falahuddin; Fuadi, Fuadi; Ramadhan, Muhammad Rizki
Jurnal EMT KITA Vol 3, No 2 (2019): Journal EMT KITA
Publisher : Lembaga KITA

This research is to find out the factors that influence the community Waqf Interest in Lhokseumawe City. The data used are primary data with a sample of 100 respondents. The data analysis method uses multiple linear regression with OLS (Ordinary Least Square) method. The results showed that community religious knowledge had a positive and not significant effect on waqf interest in Lhokseumawe. Perception of Waqf has a positive and insignificant effect on community Waqf Interest in Lhokseumawe City, and Revenue has a positive and insignificant effect on Waqf Community Interest in Lhokseumawe City. The determination test results used were 4%.Â Keywords: Wakaf Interests, Religiosity Knowledge, Wakif Perception, Income.

Front-Matter Jurnal EMT Volume 3 No 2 2019 Sulaiman, Sulaiman
Jurnal EMT KITA Vol 3, No 2 (2019): Journal EMT KITA
Publisher : Lembaga KITA

Faktor-Faktor yang mempengaruhi Kepuasan Konsumen dan Kaitannya Dengan Kesetiaan Merek pada Produk Kesehatan K-Link di Kota Banda Aceh Rizal, Syamsul
Jurnal EMT KITA Vol 3, No 2 (2019): Journal EMT KITA
Publisher : Lembaga KITA

The purpose of this study was to determine the factors of consumer satisfaction and how much influence on brand loyalty in K-link health food products in the city of Banda Aceh. The object of research is about the satisfaction and loyalty of consumer brands in K-Link health food products in Banda Aceh City with a total sample of 250 respondents. The results of this study indicate that there is a significant correlation (correlation coefficient) between the variables of customer satisfaction factors that include product attributes, service attributes and purchase attributes to brand loyalty that is equal to 0.649 or 64.9%. The results also showed that the three variables of consumer satisfaction had a strong influence on brand loyalty of K-link health food products that was 0.422 or 42.2%. The product attribute variable has a dominant influence on influencing consumer brand loyalty on K-Link health food products because this variable has a higher regression coefficient than the other two independent variables.Â Keywords: Consumer Satisfaction, Loyalty, Brand, K-Link Health Products.

Back-Matter Jurnal EMT Volume 3 No 2 2019 Sulaiman, Sulaiman
Jurnal EMT KITA Vol 3, No 2 (2019): Journal EMT KITA
Publisher : Lembaga KITA

Perceived Family Burden Between Caregivers of Schizophrenic Patients Nayak, Mihir Ranjan; Mallik, Tapasa; Hembram, Sarathi; Dash, Manaswini
Jurnal EMT KITA Vol 3, No 2 (2019): Journal EMT KITA
Publisher : Lembaga KITA

The purpose of this study was to assess and examine the family burden among male and female nurses with schizophrenia patients. The sample population consisted of 60 male and female caregivers of schizophrenic patients selected using purposive sampling from outside patients and indoor patients, MHI, COE, SCBMCH, Cuttack. Odisha. The Family Expense Interview Schedule is applied to caregivers. The results showed that female caregivers had more family burden in all domains compared to male caregivers of schizophrenic patients.Â Keywords: Family Burden, Caregivers, Schizophrenia.

Transparansi Pengelolaan Dana Desa di Kabupaten Bireun Ayumiati, Ayumiati; Isnaliana, Isnaliana; Jalilah, Jalilah
Jurnal EMT KITA Vol 3, No 2 (2019): Journal EMT KITA
Publisher : Lembaga KITA

Village funds represent funds sourced from the State Revenue and Expenditure Budget which is intended for villages that are transferred through the Regency / City Regional Revenue and Expenditure Budget and are used to fund governance, development implementation, community development, and community empowerment, and transparency. The purpose of this study is to find out the transparency of village fund management in Bireun District. This type of research is descriptive analysis with a qualitative approach. The results showed that the management of village funds in Bireun district was transparent as evidenced by the openness in the process of planning, drafting and implementing the Village Fund Budget.Keywords: Budget, Village Funds, Transparency

Standarisasi Kepuasan Wisatawan Pengguna Jasa Taman Rusa Lamtanjong Aceh Besar dan beberapa Faktor yang Mempengaruhinya Nasir, Nasir; Zakaria, Zakaria; Yuslinaini, Yuslinaini
Jurnal EMT KITA Vol 3, No 2 (2019): Journal EMT KITA
Publisher : Lembaga KITA

This study aims to determine the extent of tourist satisfaction in using the services of the Great Aceh Lamtanjong Deer Park, analytical equipment used is multiple linear regression with reliability testing and validity tests, so far the results of the study indicate that all independent variables have a positive effect on consumer satisfaction, from the results of the regression coefficient the physical evidence factor becomes the biggest factor affecting tourist satisfaction in the Lamtanjong Aceh Besar Deer Park, then responsiveness is the lowest factor affecting consumer satisfaction.Â Keywords: satisfaction, tourists, service users

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