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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 31 Documents
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Search results for , issue "Vol 7 No 1 (2023): JANUARY 2023" : 31 Documents clear
Analisis Pengaruh Kebijakan Keuangan Terhadap Profitabilitas dengan Kebijakan Penurunan Tarif PPh Badan Sebagai Variabel Moderasi Riztari Anggraini; Andewi Rokhmawati; Poppy Nurmayanti
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
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.v7i1.751

Abstract

This study aims to examine the effect of financial management policies on profitability. Apart from that, the effect of each independent variable on the dependent was tested with a decrease in corporate income tax rates as a moderating variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020. There are 96 samples that meet the following criteria; manufacturing companies whose 2019 and 2020 financial statements are available on the IDX, manufacturing companies that do not suffer losses and manufacturing companies that do not have interest write-off income on debt restructuring. This research was analyzed using Multiple Regression Analysis. The results of this study state that the dividend distribution policy has a positive effect on profitability, an increase in debt has a negative effect on profitability, an increase in investment has a positive effect on profitability, a decrease in corporate income tax rates is not able to moderate the effect of dividend distribution policies on profitability, a decrease in corporate income tax rates can strengthen the effect of funding policy on profitability, lower corporate income tax rates weakened the effect of funding policy on profitability.
Analisis Faktor yang Mempengaruhi Pebisnis Menggunakan Media Sosial Instagram Sebagai Sarana Promosi Shobah Sibtiyah; Muhammad Jamil Latief
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
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.v7i1.752

Abstract

Online business competition (E-Commerce) in the business ecosystem has been massive because of its promising market potential. Instagram is a type of social media that is present in the community and seems to be used optimally as a marketing tool. But the debate about what factors stimulate business people to use it as a promotional medium is still being debated. So this study aims to determine what factors influence businessmen in using Instagram as a means of promotion. The study population came from businessmen who were confirmed to have business Instagram accounts in the East Jakarta area, non-probability sampling technique was used and obtained an observation sample of n = 33. Multiple linear regression analysis was used as an analytical knife with the independent variables Low Cost (X1), Feature Reliability (X2), and Target Consumers (X3), as well as the dependent variable of businessmen's decisions (Y). The results of the research H1 and H2 are accepted (X1 and X2 have an effect on Y), H3 is rejected (X3 has no effect on Y), H4 is accepted (X1, X2, and X3 simultaneously affect Y), and the R2 value is 60.2%. The research implication suggests that business people who use Instagram should pay attention to these factors in order to optimize promotions.
Pengaruh Bukti Fisik, Jaminan dan Penanganan Keluhan Terhadap Kepuasan Pasien BPJS (Studi Kasus pada RS Medika Dramaga Bogor) Amalia Kautsar; Iis Anisa Yulia; Dewi Fitrianti; Mulyana Gustira Putra
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
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.v7i1.771

Abstract

This research aims to determine the effect of Tangible Assets, Assurance and Complain Handling on BPJS Patient Satisfaction. The sample used in this study were 332 BPJS patient respondents at Medika Dramaga Hospital, Bogor. The analytical method used is multiple linear regression with the dependent variable is the patient satisfaction and as the independent variable is tangible assets, assurance and complaint handling. The results showed that tangible assets, assurance, and complaint handling had a significant effect on patient satisfaction, either partially or simultaneously. Of the three independent variables, the assurance variable has the most dominant effect on patient satisfaction.
Pengaruh Pemahaman Akuntansi Terhadap Implementasi SAK EMKM (Survei pada UMKM Kuliner di Kota Bandung) R. Ait Novatiani; Diana Sari; Nuryaman; Bachtiar Asikin; Rita Yuniarti; Robertus Ary Novianto
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
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.v7i1.777

Abstract

The purpose of this research is to analyze the effect of accounting understanding on the implementation of SAK EMKM. The population selected in this study is culinary SMEs in the city of Bandung. The sample in this study used convenience sampling technique in order to obtain as many as 60 culinary SMEs. In this study, a simple regression analysis method with SPSS 20 was used. The results of the study provide evidence that the better the understanding of accounting, the better the implementation of SAK EMKM.
Faktor-Faktor yang Mempengaruhi Harga Saham dengan Dividen sebagai Variabel Moderasi: Studi Empiris Perusahaan LQ-45 di Bursa Efek Indonesia pada Masa Pandemi Covid-19 Fhad Ibnu Sina Basharahil; Kamaliah; Andewi Rokhmawati
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
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.v7i1.814

Abstract

This study aims to examine the factors that influence stock prices with dividends as a moderating variable: an empirical study of Lq-45 companies on the Indonesia stock exchange during the Covid-19 pandemic. This study aims to see and determine the factors that influence stock prices with dividends as a moderating variable: an empirical study of Lq-45 companies on the Indonesia stock exchange during the Covid-19 pandemic. The population in this study are LQ-45 indexed companies on the Indonesian stock exchange in 2020. In sampling using the following criteria: LQ-45 public companies listed on the IDX for the 2020 period, the sampled companies must issue financial statements in 2020, LQ-45 Companies listed on the IDX that have complete quarterly data needed in this study, LQ-45 Companies that survive the research year. There are 42 companies indexed LQ-45 on the Indonesian stock exchange that meet the sample criteria. This study was analyzed using Multiple Linear Regression Analysis. The results of this study state that partially has no effect on stock prices, inflation has no effect on stock prices, bi rate has no effect on stock prices, stock trading volume has no effect on stock prices, profitability has no effect on stock prices, dividends affect stock prices, dividends moderating but weakening the effect of the exchange rate on stock prices, dividends moderating but weakening the effect of inflation on stock prices, dividends moderating but weakening the effect of the bi rate on stock prices, dividends moderate and strengthen the effect of stock trading volume on stock prices, dividends moderate and strengthen the effect of profitability on prices stocks, simultaneously exchange rate, inflation, bi rate, stock trading volume, profitability affect stock prices and dividends are able to moderate simultaneously.
Pengaruh Profitabilitas, Likuiditas, Earning Per Share, dan Penghindaran Pajak Terhadap Harga Saham pada Perusahaan Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2018 -2021 Fitri Handayani; Susanti
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
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.v7i1.820

Abstract

The objective of the research was to find out the influence of Profitability, Liquidity, Earning per Share (EPS), and Tax Avoidance on Stock Price in the LQ45 Index companies listed in BEI (Indonesian Stock Exchange) Period 2018 - 2021. The research used associative causal method. The samples were 23 LQ45 companies listed in BEI (Indonesian Stock Exchange) in the period 2018 – 2021, taken by using purposive sampling technique. Secondary data were analyzed by using multiple linear regression analysis and interaction (moderating) test with SPSS 25 software program. The result of the research showed that, partially, Earnings per Share (EPS) had positive and significant influence on stock prices while Profitability, Liquidity, and Tax Avoidance have no insignificant influence on stock prices.
Analisis Kausalitas Kebebasan Sipil dan Pertumbuhan Ekonomi di Indonesia Zainuddin; Muhammad Bakri; Muhammad Farras Mufadhdhal
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
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.v7i1.825

Abstract

The purpose of this analysis is to examine the causal relationship between civil liberties and economic growth in Indonesia. The data used are panel data from 34 provinces in Indonesia from 2021 to 2019, and the analysis tool after testing the selection of suitable analytical models to use in this analysis is the common effects model. The results of this analysis show that while civil liberties are positively important to Indonesia's economic growth, economic growth is not important to Indonesian civil liberties. Civil liberties capacity can affect economic growth by 0.17%, the rest is influenced by other variables not included in this analysis.
Analisis Dampak Faktor-Faktor yang Mempengaruhi Pengangguran Terhadap Pertumbuhan Ekonomi di Provinsi Jambi Dewi Ernita
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
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.v7i1.827

Abstract

This study aims to determine and analyze whether there is an influence between Investment, Wages, Economic Growth and Inflation on the Open Unemployment Rate in Jambi Province in 2010-2021. This research is categorized as analytical research, which is a study that analyzes data that leads to a conclusion, a population, which is inferential. The data used in this study is secondary data obtained from government agencies, namely the Jambi Province BPS. The analytical tool used in this study is Multiple Linear Regression, with the results of the analysis as follows; There is significant effect between Investment on the Open Unemployment Rate in Jambi Province in 2003-2021, partial and the Wages, Economic Growth Rate and Inflation on the Open Unemployment Rate in Jambi Province in 2003- 2021 not significant partially there and not simultaneously. The magnitude of the influence of investment on the Open Unemployment Rate in Jambi Province in 2003-2021 is only partially 47,2%. The influence of wages on the level of open unemployment in Jambi Province in 2003-2021 is only partially -3,3%. The large influence of the Economic Growth Rate on the Open Unemployment Rate in Jambi Province in 2003-2021, partially only amounted to -0,22%. The big influence of Inflation on the Open Unemployment Rate in Jambi Province in 2003-2021 is only -0,92% partially. Simultaneously, the large influence of Investment, Wages, Economic Growth and Inflation on the Open Unemployment Rate in Jambi Province in 2003-2021 is 43,2%.
Analisis Penganggaran Modal pada Usaha Mikro Kecil dan Menengah (UMKM) di Kabupaten Bandung Barat Debbie Christine; Apriwandi; Andina Nur Fathonah; Erly Sherlita; Aida Wijaya; Eriana Kartadjumena
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
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.v7i1.829

Abstract

This study aims to analyze the practice of capital budgeting in Micro, Small and Medium Enterprises (MSMEs) in West Bandung Regency. This research was conducted because in carrying out their activities, MSME actors often experience limited capital. Therefore, it is necessary to make the right project decision. Capital budgeting is seen as an important thing done by business actors in making project decisions. This study adopts an exploratory and qualitative approach in measuring capital budgeting practices in MSMEs. Data collection techniques used observation, interviews and documentation. The results show that the practice of capital budgeting decisions is not fully applicable to MSMEs. This can be seen from project activities, planning activities and methods of assessing capital budgeting for SMEs.
Peta Perbandingan Kemampuan Keuangan Daerah pada Pemerintahan Kabupaten Kerinci dan Kota Sungai Penuh Osi Hayuni Putri
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
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.v7i1.834

Abstract

This study aims to determine a comparative map of local financial capacity of Kerinci Regency Government and Sungai Penu Municipality in Jambi, taking into account share and growth values ​​and using the quadrant method. Based on the survey results, Kerinci County is known to be located in the third quadrant and is classified as an independent prospective region. In addition, the region faces difficulties in exploring resource potential within the region as it relies on central government support. Quadrant III is characterized by PAD and DBH playing a major role in financing overall spending, but with the opportunity to experience declines due to lower growth rates. Sungai Penuh City belongs to the first quadrant classified as an independent potential region, but this quadrant is characterized by high market share and high growth value. Therefore, local governments are expected to maintain local independence in order to reduce their dependence on localities to achieve full local autonomy.

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