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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 12 Documents
 1   2 
Search results for , issue "Vol 4, No 2 (2020): Journal EMT KITA" : 12 Documents clear
Pengaruh Derajat Desentralisasi Fiskal terhadap Pertumbuhan Ekonomi di Wilayah Barat Selatan Provinsi Aceh Periode Tahun 2011-2019 Alisman, Alisman; Sufriadi, Dedi
Jurnal EMT KITA Vol 4, No 2 (2020): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v4i2.133

Abstract

The purpose of this study was to determine the effect of the degree of fiscal decentralization on economic growth in the South West Region of Aceh Province for the period 2011-2019. The data used are secondary data obtained from the Provincial Statistics Agency (BPS) and districts/cities in the South West region of Aceh Province, as well as from related agencies that have relevance to the subject matter of this research. This study uses a simple linear regression analysis model. The variables used are economic growth (dependent variable) and fiscal decentralization (independent variable). The results showed that the degree of fiscal decentralization in the South West Aceh region had a positive effect on economic growth in the South West Aceh. It is hoped that the District / City Governments of the South West of Aceh Province can increase economic growth, and explore productive and potential economic sectors that can influence the degree of fiscal decentralization in the South West Region of Aceh Province. Keywords: Economic Growth, Fiscal Decentralization.
Pengaruh Ukuran Perusahaan, dan Leverange Terhadap Praktik Income Smoothing pada Bank Syariah Harianto, Syawal; Amin, Haris Al; Indah, Yusmika
Jurnal EMT KITA Vol 4, No 2 (2020): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v4i2.136

Abstract

This research is to know the effect of firm size, and financial leverage to Income Smoothing practices is Islamic Banks.  The data used is the secondary data with sourced from annual report data published by Islamic commercial banks and syariah business unit during 2016-2018 periods, samples research are 54 (fifty four) bank. Data analysis method using eviews with the fixed effect model. The result of the research shows that the simultan firm size and financial leverage have significant effect on Income Smoothing in Islamic banks.the partially, firm size an financial leverage has a positive and significant effect on income smoothin practices in Islamic banks City. The determination test result is 55%. Keywords: Firm Size, Financial leverage, Income Smoothing.
Analisis Kredit UMKM di Provinsi Aceh: Analisis Empiris Vector Error Correction Model (VECM) Hamdani, Hamdani; Ismail, Ismail; Murhadi, Thasrif
Jurnal EMT KITA Vol 4, No 2 (2020): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v4i2.129

Abstract

The purpose of this study was to determine the effect of regional gross domestic product, non-performing loans, and loan interest rates on credit absorption by SMEs in Aceh province in the long term. The data used is secondary data in the form of a quarter 1st quarter 1995 to third quarter 2015. The model used in this study is a model of Vector Error Correction Model (VECM) to find out the results of short-term estimates, and using Johansen cointegration test to determine the relationship long-term between variables. The data used in this study has been tested with Augmented Dickey Fuller (ADF) to determine the stationary data. Based on this study it was found that in the long term there is a cointegration relationship between the variables studied. In the short term, the variables affecting the gross regional domestic product and has a one-way relationship with SME loans while variable interest rates have a causal relationship with SME loans in Aceh province, while the NPL variable does not have a causal relationship with SME loans. Keywords: SME Loans, Gross Domestic Product, Non Performimg Loan, Interest Rates, Vector Error Correction Model (VECM).
Back-Matter Jurnal EMT Volume 4 No 2 2020 EMT KITA, Journal
Jurnal EMT KITA Vol 4, No 2 (2020): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v4i2.249

Abstract

Pengaruh Partisipasi Penyusunan Anggaran, Pemahaman Akuntansi Pemerintahan dan Budaya Organisasi Terhadap Kinerja Manajerial pada Pemerintah Aceh Bahgia, Saiful
Jurnal EMT KITA Vol 4, No 2 (2020): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v4i2.144

Abstract

This study aimed to examine the effect of budget participation, understanding of governmental accounting and organizational culture on managerial performance in the Aceh government. This study is a population census since all members as respondents. The population around the head SKPA (Budget Administrator / PA) Finance and Administration Officer (PPK-SKPA) which amounted to 74 respondents. The analytical tool used is multiple linear regression analysis using SPSS.       The results showed that all three independent variables, namely budgetary participation, understanding of governmental accounting and organizational culture either jointly or partially affect the dependent variable is managerial performance in the Aceh government.Keywords: Budgetary Participation, Understanding Government Accounting, Organizational Culture, Managerial Performance.
Pengaruh Physical Evidence terhadap Loyalitas Nasabah Bank Syariah: Peran Kepuasan sebagai Variabel Pemediasi Basyir, Muhammad
Jurnal EMT KITA Vol 4, No 2 (2020): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v4i2.155

Abstract

Penelitian ini menganalisis pengaruh physical evidence terhadap kepuasan dan loyalitas nasabah bank syariah di Banda Aceh. Bank syariah yang dimaksudkan tediri dari Bank Aceh Syariah, BRI Syariah, BNI Syariah, Bank Mandiri Syariah, dan Bank Danamon Syariah. Pengumpulan data melalui penyebaran kuesioner kepada 250 orang nasabah yang ditentukan secara purposive sampling. Menggunakan statistik multivariat structural equation modeling (SEM) sebagai alat analisis data, penelitian menemukan bahwa physical evidence secara nyata berpengaruh positif terhadap kepuasan dan loyalitas nasabah. Keberadaan kepuasan nasabah memediasi pengaruh physical evidence terhadap loyalitas nasabah. Kata kunci: Physical evidence, kepuasan nasabah, loyalitas nasabah dan structural equation modeling.
Pengaruh Pengeluaran Zakat Perbankan, Ukuran Perusahaan dan Islamic Social Responsibility (ISR)Terhadap Profitabilitas pada Bank Umum Syariah di Indonesia Periode 2016-2019 Eliana, Eliana; Astuti, Intan Novia; Nurbismi, Nurbismi; Riza, Akmal
Jurnal EMT KITA Vol 4, No 2 (2020): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v4i2.145

Abstract

This study aims to see the effect of banking zakat expenditure, company size and Islamic Social Responsibility on profitability. The data of this research uses the financial report data Annual Report or the annual report of each Islamic Commercial Bank for the period 2016-2019. This study uses a quantitative research approach with data analysis methods using multiple linear regression models. Hypothesis testing is done by statistical tests, namely partial test (t-test) and simultaneous test (F-test) with a significance level of 5%. Simultaneous test results show that banking zakat expenditure, company size and ISR simultaneously have a positive and significant effect on profitability. Partially, the bank zakat expenditure variable has a positive and significant impact on profitability, while the company size variable and ISR have no effect on profitability at Islamic Commercial Banks. Keywords: Zakat Expenditures, Company Size, ISR, Profitability.
Analisis Efisiensi Teknis Industri Perabot di Kecamatan Jeumpa Kabupaten Bireuen dengan Data Envelopment Analysis (DEA) Method Andriyani, Devi; Munandar, Munandar; Fuadi, Fuadi
Jurnal EMT KITA Vol 4, No 2 (2020): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v4i2.160

Abstract

Penelitian ini bertujuan untuk mengetahui efisiensi teknis pemakaian input (nilai investasi, nilai bahan baku dan biaya tenaga kerja) terhadap output (nilai produksi) dari industri perabot di kecamatan Jeumpa Kabupaten Bireuen. Sampel yang digunakan sebanyak 53 unit industri yang merupakan keseluruhan unit industry perabot di Kecamatan Jeumpa Kabupaten Bireuen. Adapun metode analisis data menggunakan alat analisis Data Envelopment Analisis (DEA) dengan pendekatan VRS. Hasil penelitian diperoleh hanya 30 unit industri perabot di Kecamatan Jeumpa yang telah efisien dalam penggunaan input sedangkan 23 unit industri lainnya belum mampu mencapai efisiensi pemakaian input. Kata kunci: nilai produksi, biaya investasi, biaya bahan baku, biaya tenaga kerja, DEA.
Pengaruh Awareness Terhadap Niat Nasabah Menggunakan Produk Perbankan Syariah pada BNI Syariah Lhokseumawe dengan Media Communication Sebagai Pemoderasi Fuadi, Fuadi; Munandar, Munandar
Jurnal EMT KITA Vol 4, No 2 (2020): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v4i2.147

Abstract

The purpose of this study is to determine and analyze the effect of awareness on the intention to choose Islamic banking products with media communication as a moderator variable at BNI Syariah Lhokseumawe City. The location and area of research in this study to obtain primary data are in Lhokseumawe City. The population in this study is the people of Lhokseumawe city who have been customers of BNI Syariah for at least the last 3 years. The number of samples used for the study were 150 customers and were taken using an accidental technique approach. The results showed Awereness (Awareness) has a significant effect on customer intentions. Meanwhile, the findings show that media communication moderates the influence of awareness on customer intentions. Media communication in the traditional category has a greater impact than the media communication in the internet / digital category. Keywords: Awereness, Media Communication, Intention.
Pengaruh Tekanan Ketaatan, Materialitas dan Risiko Audit terhadap Ketepatan Judgment Auditor pada Kantor Akuntan Publik di Sumatera Utara Agustina, Agustina
Jurnal EMT KITA Vol 4, No 2 (2020): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v4i2.152

Abstract

The purpose of this study was to determine the effect of compliance, materiality, and audit risk on the judgment of the auditor's judgment on the Public Accounting Firm in North Sumatra. This analysis is based on data obtained from 45 respondents, namely auditors who have senior auditor positions and junior auditors at the Public Accountants office in North Sumatra by distributing questionnaires. This research is census research. The data used is primary data, which is obtained directly from the research subject in the form of respondents' perceptions by circulating the questionnaire in the form of a questionnaire to the respondent. From the number of questionnaires circulated to respondents as many as 52 sheets, only 45 sheets returned with a rate of return reaching 86.53%. Furthermore, the data analysis in this study used multiple linear regression which was processed using a computer program Statistical Product and Service Solution (SPSS) ver 15.0. The results of the study showed that both simultaneously and partially obedient pressure, materiality, and audit risk had an effect on the accuracy of the auditor's judgment at the Public Accounting Firm in North Sumatra. This proves that the higher the pressure of obedience, materiality and audit risk possessed by the auditor, the higher the auditor's judgment. Keywords: Pressure of obedience, Materiality, Audit Risk, and Auditor Judgment.

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