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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 713 Documents
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Pengaruh Manajemen Laba, Dividen change dan Tax avoidance Terhadap Return Saham dengan Good Corporate Governance Sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2015 Intan Novia Astuti
Jurnal EMT KITA Vol 3 No 1 (2019): Jurnal EMT KITA
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.v3i1.70

Abstract

The objective of the research was to find out and analyze the influence of profit management, dividend change and tax avoidance on stock return with institutional ownership as the moderating variable. This is causal associative research using quantitative data. This research used secondary data sourced from site www.idx.co.id, particularly the annual report of companies in 2011, 2012, 2013, 2014, and 2015. The population was all manufacturing companies listed on the Indonesian Stock Exchange in the period from 2011 until 2015 i.e. 49 companies. The whole population with observation years from 2011 until 2015 was taken as the samples; thus, there were 245 observations in the research. The data analysis employed multiple linear regression model, residual testing and classic assumption testing consisting of normality, multicollinearity, heteroscedasticity and autocorrelation testing. The results of the research demonstrated that (1) simultaneously profit management, dividend change, and tax avoidance had an influence of stock return; partially only dividend change had an influence on stock return while profit management and tax avoidance did not have any influence on stock return; (2) that institutional ownership could not moderate the influence of profit management on stock return, that institutional could not moderate the influence of dividend change on stock return, and institutional ownership could not moderate the influence of tax avoidance on stock return.
Penggunaan Internet, Perkembangan Sektor Keuangan dan Pertumbuhan Ekonomi: Data Panel Kabupaten Kota di Aceh Rahmi Hajriyanti; Ester Ester
Jurnal EMT KITA Vol 3 No 1 (2019): Jurnal EMT KITA
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.v3i1.90

Abstract

This study aims to analyze the effect of internet use and bank lending on Aceh's economic growth. The data used are secondary in the form of panel data of 15 city districts in Aceh during the period 2010-2017. The analysis model used is Johanson Co-integration, Panel Vector Autoregressive (PVAR) and Granger Causality Test. The study found that there is no long-term relationship between internet use, bank lending, and economic growth. Bank credit has a positive and significant effect on economic growth. The use of the internet has a positive and significant impact on bank lending but does not affect economic growth. Furthermore, economic growth and bank lending have a positive and significant effect on internet usage. Granger causality test results indicate that there is a one-way causality from bank credit to economic growth and internet use.
Analisis Efektivitas dan Prospek Kredit Mikro pada Baitul Qiradh di Kota Banda Aceh Endra Gunawan; Muhammad Ridha Ramli
Jurnal EMT KITA Vol 3 No 1 (2019): Jurnal EMT KITA
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.v3i1.91

Abstract

This study aims to analyze the effectiveness and prospects of the microcredit of Baitul Qiradh in Banda Aceh City. Data gathering was carried out by distributing questionnaires to 140 customers from seven Baitul Qiradh. Furthermore, the data were analyzed descriptively using the average method. The study found that in general customers had a good assessment of microcredit channeled by the non-bank financial institutions. Unless useful to encourage the growth of their businesses, microcredit also has an impact on improving their standard of living and well-being. So that they are satisfied with the credit services they receive. Thus it can be concluded that microcredit at Baitul Qiradh in Banda Aceh not only effective for business improvement and customer welfare but also has good prospects in the future.
Pengaruh Pendapatan Asli Daerah dan Dana ZIS Terhadap Kemiskinan: Bukti Empiris Data Panel di Aceh Istafan Najmi
Jurnal EMT KITA Vol 3 No 1 (2019): Jurnal EMT KITA
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.v3i1.92

Abstract

This study aims to determine the effect of Regional Original Income (PAD), Zakat Infaq and Sadaqah funds (ZIS) on Poverty (MIS) in 23 districts/cities in Aceh province for 5 (five) years, namely 2013-2017. The method used is panel data regression analysis. The Hausman test results (Hausman test) show that the best model for this panel data is a random effect model. This study concludes that the independent variables are simultaneously significant towards poverty. Partially the PAD is significantly negative for the consequences in districts/cities in Aceh province. And ZIS funds are significantly negative towards poverty, meaning that local revenue and zakat infaq and sadaqah funds can reduce poverty in districts / cities in Aceh province. From these findings, it can be interpreted that the ability of independent variables can explain, 95.59% of poverty. And the remaining 4.41% is explained by other variables not included in this study. The district/city government is expected to be able to increase regional original income and infaq and sadaqah zakat funds so that it will continue to contribute to reducing poverty.
Pengaruh Belanja Modal dan Belanja Pegawai Terhadap Pertumbuhan Ekonomi Daerah di Kawasan Barat Indonesia Nurul Fitri; Sasqia Putri
Jurnal EMT KITA Vol 3 No 1 (2019): Jurnal EMT KITA
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.v3i1.94

Abstract

This study aims to analyze the effect of capital expenditure and personnel expenditure on regional economic growth in western Indonesia. The data used is a panel data of 10 provinces during the period 2008-2015. The econometric models used to analyze the functional relationship of these variables consisted of the fixed effect method of panel regression, and the Granger causality test. The study found that capital expenditure has a positive but not significant effect on regional economic growth. Conversely, personnel expenditure has a positive and significant effect. Granger causality test results indicate a one-way causality from personnel expenditure and capital expenditure to economic growth and from personnel expenditure to capital expenditure.
Peran Informasi Akuntansi dalam Penentuan Keputusan Pembayaran Zakat Muzzaki Evy Iskandar; Deddy Iskandar; Hafizh Maulana
Jurnal EMT KITA Vol 3 No 2 (2019): Jurnal EMT KITA
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.v3i2.96

Abstract

According to Research about the decision of zakat payment by compulsory zakat or muzakki in determining how much zakat to pay is very interesting to be traced as a muzakki behavior to fulfill his religious obligations. Muzakki's behavior towards zakat payment is inseparable from the explanation of some of the underlying reasons by looking at it from the perspective that leads to their understanding of religion or subjective norms, attitudes, and wills held by the muzakki. In terms of accounting it also relates to the accounting behavior of calculations and decisions that are the basis for muzakki's considerations. For this purpose, this study is to examine the behavior (compliance, attitudes and norms) of the decision to pay zakat and to find out whether accounting information mediates the relationship between behavior and the decision to pay zakat. This research was conducted on the perception of 100 muzakki people who pay zakat in all Baitul Mal in Aceh. Based on the results of the study, it was found that Muzakki's attitude had a positive and significant effect on the perception of zakat accounting information. The perception of accounting information has a positive and significant effect on the decision of muzaki to pay zakat through Baitul Mal. Accounting information only mediates the influence of attitudes on muzakki's decision to pay zakat but does not mediate subjective norms and muzakku's compliance to pay zakat. The study recommends the importance of accounting information to improve the decision of muzakki to pay zakat in Baitul Mal Aceh.
Model Pemetaan Wisata Halal Sebagai Upaya Peningkatan Kunjungan di Banda Aceh Ihsanuddin Ihsanuddin; Abdus Salam; Fauzan Putraga Al Bahri
Jurnal EMT KITA Vol 3 No 1 (2019): Jurnal EMT KITA
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.v3i1.97

Abstract

Halal tourism in Indonesia has good economic prospects as part of the national tourism industry. The tourism industry aims not only to provide material and psychological aspects for tourists themselves but also to contribute to increase government revenue. Halal Tourism Mapping System is basically a form of mapping using Google's advanced features and maps as an effort to collect data mapping of halal destination data in order to become a media and promotion for halal tourism search with the label "The Light Of Aceh". This effort is a form of the initial step as a regional promotion, especially halal attractions so that they are indexed by giant search engines such as Google, Yahoo, and Bing. Government and community expectations of visitors from both local and international came to be a problem in terms of technology because they do not understand it and understand the ease of mapping features of an area. It is hoped that the Halal Tourism mapping system with the label "The Light of Aceh" can realize the dream of the community and the government to increase visitors from outside the region and abroad. Predictions of the results obtained from the results of this study are to help tourists and visitors in obtaining information on halal attractions in Banda Aceh, as well as helping the Government and the public in encouraging increased foreign tourist arrivals.
Transparansi Pengelolaan Dana Desa di Kabupaten Bireun Ayumiati Ayumiati; Isnaliana Isnaliana; Jalilah Jalilah
Jurnal EMT KITA Vol 3 No 2 (2019): Jurnal EMT KITA
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.v3i2.99

Abstract

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.
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): Jurnal EMT KITA
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.v3i2.110

Abstract

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.
Faktor-Faktor yang mempengaruhi Minat Wakaf Masyarakat di Kota Lhokseumawe Falahuddin Falahuddin; Fuadi Fuadi; Muhammad Rizki Ramadhan
Jurnal EMT KITA Vol 3 No 2 (2019): Jurnal EMT KITA
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.v3i2.111

Abstract

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%.

Page 13 of 72 | Total Record : 713

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