Jurnal EMT KITA
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.
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<![CDATA[Analisis Kredit UMKM di Provinsi Aceh: Analisis Empiris Vector Error Correction Model (VECM) ]]>
<![CDATA[Hamdani Hamdani]]>;
<![CDATA[Ismail Ismail]]>;
<![CDATA[Thasrif Murhadi]]>
<![CDATA[ Jurnal EMT KITA Vol 4 No 2 (2020): JULY-DECEMBER 2020 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v4i2.129
<![CDATA[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.]]>
<![CDATA[Pengaruh Derajat Desentralisasi Fiskal terhadap Pertumbuhan Ekonomi di Wilayah Barat Selatan Provinsi Aceh Periode Tahun 2011-2019 ]]>
<![CDATA[Alisman Alisman]]>;
<![CDATA[Dedi Sufriadi]]>
<![CDATA[ Jurnal EMT KITA Vol 4 No 2 (2020): JULY-DECEMBER 2020 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v4i2.133
<![CDATA[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.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, dan Leverange Terhadap Praktik Income Smoothing pada Bank Syariah ]]>
<![CDATA[Syawal Harianto]]>;
<![CDATA[Haris Al Amin]]>;
<![CDATA[Yusmika Indah]]>
<![CDATA[ Jurnal EMT KITA Vol 4 No 2 (2020): JULY-DECEMBER 2020 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v4i2.136
<![CDATA[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%.]]>
<![CDATA[Pengaruh Partisipasi Penyusunan Anggaran, Pemahaman Akuntansi Pemerintahan dan Budaya Organisasi Terhadap Kinerja Manajerial pada Pemerintah Aceh ]]>
<![CDATA[Saiful Bahgia]]>
<![CDATA[ Jurnal EMT KITA Vol 4 No 2 (2020): JULY-DECEMBER 2020 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v4i2.144
<![CDATA[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.]]>
<![CDATA[Pengaruh Pengeluaran Zakat Perbankan, Ukuran Perusahaan dan Islamic Social Responsibility (ISR)Terhadap Profitabilitas pada Bank Umum Syariah di Indonesia Periode 2016-2019 ]]>
<![CDATA[Eliana Eliana]]>;
<![CDATA[Intan Novia Astuti]]>;
<![CDATA[Nurbismi Nurbismi]]>;
<![CDATA[Akmal Riza]]>
<![CDATA[ Jurnal EMT KITA Vol 4 No 2 (2020): JULY-DECEMBER 2020 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v4i2.145
<![CDATA[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.]]>
<![CDATA[Pengaruh Awareness Terhadap Niat Nasabah Menggunakan Produk Perbankan Syariah pada BNI Syariah Lhokseumawe dengan Media Communication Sebagai Pemoderasi ]]>
<![CDATA[Fuadi Fuadi]]>;
<![CDATA[Munandar Munandar]]>
<![CDATA[ Jurnal EMT KITA Vol 4 No 2 (2020): JULY-DECEMBER 2020 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v4i2.147
<![CDATA[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.]]>
<![CDATA[Pengaruh Tekanan Ketaatan, Materialitas dan Risiko Audit terhadap Ketepatan Judgment Auditor pada Kantor Akuntan Publik di Sumatera Utara ]]>
<![CDATA[Agustina Agustina]]>
<![CDATA[ Jurnal EMT KITA Vol 4 No 2 (2020): JULY-DECEMBER 2020 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v4i2.152
<![CDATA[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.]]>
<![CDATA[Pengaruh Physical Evidence terhadap Loyalitas Nasabah Bank Syariah: Peran Kepuasan sebagai Variabel Pemediasi ]]>
<![CDATA[Muhammad Basyir]]>
<![CDATA[ Jurnal EMT KITA Vol 4 No 2 (2020): JULY-DECEMBER 2020 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v4i2.155
<![CDATA[This study analyzes the effect of physical evidence on customer satisfaction and loyalty of sharia banks in Banda Aceh. The sharia banks comprise Bank Aceh Syariah, BRI Syariah, BNI Syariah, Bank Mandiri Syariah, and Bank Danamon Syariah. Data gathering through distributing questionnaires to 250 customers who were determined by purposive sampling. Using multivariate statistical structural equation modeling (SEM) as a data analysis means, the study found that physical evidence has a positive effect on customer satisfaction and loyalty. The existence of customer satisfaction mediates the effect of physical evidence on customer loyalty.]]>
<![CDATA[Peran Promosi Melalui Iklan Katalog dalam Keputusan Pembelian Konsumen (Studi Kasus Pada Minimarket Indomaret di Kota Bengkalis) ]]>
<![CDATA[Afis Afis]]>;
<![CDATA[Tri Handayani]]>
<![CDATA[ Jurnal EMT KITA Vol 4 No 2 (2020): JULY-DECEMBER 2020 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v4i2.156
<![CDATA[In this digital era, there are so many online promotion strategies that can be developed by business people, so that offline promotion is felt, one of which is by using a log as the second alternative in business. This study aims to determine the effect of promotion through catalog advertising on purchasing decisions with a case study at the Indomaret Minimarket in Bengkalis City. The problem in this research is how the effect of catalog advertising on purchasing decisions made by consumers and how much influence it has. The subjects in this study were consumers of the Indomaret Minimarket by taking information from 100 respondents using a questionnaire instrument that was sourced from the development of research instruments. The technique of collecting samples was purposive sampling and then the results of the information were analyzed using correlation and regression analysis. The results showed that there was a significant correlation and effect of promotion with catalog advertising on consumer purchasing decisions, namely 42.1%. This shows that the catalog promotion strategy has an impact in achieve target consumers for a business.]]>
<![CDATA[Analisis Efisiensi Teknis Industri Perabot di Kecamatan Jeumpa Kabupaten Bireuen dengan Data Envelopment Analysis (DEA) Method ]]>
<![CDATA[Devi Andriyani]]>;
<![CDATA[Munandar Munandar]]>;
<![CDATA[Fuadi Fuadi]]>
<![CDATA[ Jurnal EMT KITA Vol 4 No 2 (2020): JULY-DECEMBER 2020 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v4i2.160
<![CDATA[This study aims to determine the technical efficiency of input use (investment value, raw material value and labor cost) on the output (production value) of the furniture industry in Jeumpa sub-district, Bireuen Regency. The sample used is 53 industrial units which are all furniture industry units in Jeumpa District, Bireuen Regency. The data analysis method uses the Data Envelopment Analysis (DEA) analysis tool with the VRS approach. The results showed that only 30 units of furniture industry in Jeumpa District were efficient in using input, while 23 other industrial units had not been able to achieve efficiency in input use.]]>
