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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
 17   18   19   20   21 
Efek Reputasi Kap dan Keterlambatan Laporan Auditor Independen Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Zulkifli Umar; Ermad M J; Dhea Adhima Suemdra
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
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.v6i1.485

Abstract

This study aims to examine the effect of the reputation of the public accounting firm and the delay in the independent auditor's report on the timeliness of submitting financial statements. This research is a sample study, which includes 225 companies from 510 manufacturing sector companies during the 2017-2019 observation year. The sample was selected by simple random sampling technique, the sample size was determined by the slovin formula. The analytical method used is logistic regression. The results of the study found that the reputation of public accounting firms had an effect on increasing the timeliness of submitting financial reports, especially public accounting firms affiliated with the Big 4. The delay in the independent auditor's report also affects the timeliness of the financial report submission, especially the auditor who is not late in submitting the independent auditor's report.
Komisaris Independen dalam Memoderasi Kepemilikan Institusional Terhadap Penjualan Pihak Berelasi Ermad M.J; Zulkifli Umar; Dhea Adhima Suemdra
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
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.v6i1.486

Abstract

This study aims to examine the role of independent commissioners in moderating the effect of institutional ownership on sales to related parties. This research is a sample study, which includes 207 companies from 510 manufacturing sector companies during the 2017-2019 observation year. The sample was selected with certain criteria techniques. The analytical method used is moderated regression analysis. The results of the study found that institutional ownership had no significant effect on sales to related parties. The independent commissioner moderated the homologizer moderated the influence of institutional ownership on sales to related parties.
Efek Jumlah Dewan Direksi dan Komite Audit Terhadap Nilai Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Rusnaidi; Tarmizi; Rizki Munazar
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
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.v6i1.487

Abstract

This study aims to examine the effect of the number of boards of directors and the number of audit committees on firm value. This research is a sample study, which includes 111 manufacturing sector companies during the 2017-2019 observation year with certain criteria. The analytical method used is the fixed effect panel data regression model. The results of this study found that the number of the board of directors has a positive and significant effect on firm value. While the number of audit committees had a not significant effect on firm value.
Pengaruh Tata Kelola Perusahaan dan Pertumbuhan Penjualan Terhadap Pajak Agresif Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Syamsidar; Emmi Suryani Nasution; Rizki Munazar
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
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.v6i1.490

Abstract

This study aims to examine the effect of corporate governance and sales growth on corporate tax aggressiveness. This research was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange in 2017-2019. This study included all 111 populations as research observations. The data used is balanced panel data, then analyzed using the Panel Least Squares (PLS) method and the Common Effect Models (CEM) test. The results of this study found that corporate governance and sales growth have an effect on reducing tax aggressiveness, but not significantly.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KESUKSESAN PENERAPAN SISTEM INFORMASI LAYANAN PERKANTORAN (E-LAYAR): STUDI KASUS KEMENTERIAN KELAUTAN DAN PERIKANAN Fadillah Ananda Arifah; Diny Wahyuni
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
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.v6i1.493

Abstract

Implement an integrated system by utilizing information technology that is connected to each organizational unit or work unit was an effort to support the implementation of good governance in Ministry of Maritime Affairs and Fisheries as well as increasing administratives needs, especially in the correspondence and disposition sectors. One of the efforts is to build an application for correspondence and disposition electronically. Electronic correspondence and disposition applications or known as E-Layar (Office Services for Correspondence, Disposition, and Archives) began to be implemented in 2019 but there is some deficiency of the implementation. Based on the description, it is necessary to analyze the factors of the implementation E-Layar affect. This research uses the Updated DeLone and McLean IS Success Model success model with 6 research variables, SEM for the data analysis technique and LISREL software for the data processing. Based on the descriptive results of respondents's perceptions, all the latent variables have a good success rate. Based on the research results, all the manifest variables are valid to measure their constructs and have good reliability and based on the results of hypothesis testing with an error of 0.1 (10%), there are 4 hypotheses that are empirically proven and 5 hypothesis that are not empirically proven.
Fungsi Pengawasan dan Motivasi Kerja terhadap Kinerja Pegawai: Peran Tingkat Pendidikan Sebagai Pemoderasi Muhammad Basyir; Sulaiman
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
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.v6i1.506

Abstract

This study analyzes the effect of supervision and works motivation on civil servants' performance by assigning the education levels as a moderator in the functional relationship. The samples are 250 civil servants working in the local government agency of Banda Aceh city. Furthermore, the statistical model used consists of multiple regression and moderated regression analysis. The study discovered that civil servants' performance is positively affected by supervision and work motivation. The education level not only affects performance positively and significantly but also moderates the work motivation-performance relationship. However, education level does not moderate the effect of supervision on civil servants' performance.
Pemodelan Risiko Investasi di Indonesia Muhammad Adnan; Zurriyani
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
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.v6i1.509

Abstract

This study aims to analyze the effect of the interaction of internal and external factors with the global capital market index on IHSG returns in Indonesia. Using quarterly time series data for the period 2004-2018, the analytical model used consists of a cointegration test and a vector error correction model (VECM). The study found a cointegration relationship between the variables studied. Both in the long term and in the short term, the return on the MSCI ACWI IMI has no significant effect on the return on the IHSG in Indonesia.
Analisis Orientasi Pasar dan Orientasi Kewirausahaan Terhadap Kinerja Pemasaran dan Inovasi UMKM Binaan KPw Bank Indonesia Provinsi Riau Hanif; Zulkarnain; Eka Armis Pailis
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
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.v6i1.521

Abstract

Indonesian MSMEs as the largest absorber of labor are expected to grow the export market. Riau Province is the area on the island of Sumatra that has the lowest market share index. This study aims to further test whether entrepreneurial orientation and market orientation have an effect on innovation and marketing performance. This research is explanatory research. The unit of analysis in this study is the MSME cluster fostered by Bank Indonesia in Riau Province in the Riau Province. The analysis used is Partial Least Square (PLS). The total population in this study was 277 MSMEs with a sample of 164 MSMEs from various clusters. Data collection techniques in this study used a questionnaire collected in the form of primary data. The results of this study indicate that market orientation has a significant effect on business innovation, entrepreneurial orientation has a significant effect on business innovation, market orientation has a significant effect on improving marketing performance, entrepreneurial orientation has a significant effect on marketing performance, business innovation has a significant effect on marketing performance, market orientation has a significant effect on marketing performance through business innovation, entrepreneurial orientation has a significant effect on marketing performance through business innovation.
Analisis Faktor-Faktor yang Mempengaruhi Audit Delay pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Muammar Khaddafi; Asmaul Husna; Arliansyah
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
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.v6i1.540

Abstract

The purpose of this research is to analyze the impact of the Size of the company, firm Age, Auditor Opinion, business Income, and Auditor Quality of the Audit Delay companies listed in the Indonesia Stock Exchange partially and simultaneously. The population in this research were LQ 45 Companies listed on the Stock Exchange in the year 2010-2013 as many as 19 companies were taken by purposive sampling. The analysis method used in this study is method documentation secondary data taken through www.idx.co.id and analyzed using multiple linear regression. The results showed the Lq 45 Companies listed in Indonesia Stock Exchange in 2010-2013 that Company Size has no significant influence on Audit Delay, The Age of the company has no significant influence on the Audit Delay, Auditor Opinion has no significant influence on the Audit Delay, Business Income has no significant influence to the Audit Delay, Audit Quality has no significant influence to the Audit Delay, and Size of the company, Firm Age, Auditor Opinion, the Business Income and Auditor Quality has no significant jointly with Audit Delay.
Studi Literatur Implementasi Sertifikasi Halal Produk UMKM Fuadi; Andri Soemitra; Zuhrinal M. Nawawi
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
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.v6i1.541

Abstract

This study aims to analyze the implementation of halal product guarantees on MSMEs in Indonesia. The data used in the analysis related to the research topic were taken from various literature, both from books and journal articles. Data from various sources were then analyzed using a literature review approach. Based on the analysis, it was found that the halal food sector is currently a new opportunity to increase growth and economic development. It is said to be a new opportunity because not only Muslim-majority countries but Muslim-minority countries also take part in the development of the halal industry. Therefore, the Indonesian government is also trying to develop the domestic halal food and beverage industry to encourage the growth of the halal industry. In promoting the application of halal standards where one of the things needed is halal certification, Law Number 33 of 2014 concerning Halal Product Guarantee is issued, Article 4 states that halal product certification is mandatory. The method used in this research is library research. The literature study in this research was conducted to study the definition of keywords, to deepen theories and concepts, and to identify variables related to the background and context of the research. Literature studies related to the analysis of barriers to halal product, the journal uses a search application or search application that is searched on Google Scholar with the keyword "Halal Product" the maximum number of results is 20 and the year category is all year (0-0) There are eight journal articles. The following are the details of the journal search results using the publish and perish application and the search on Emerald Publishing. Search through the publish and perish application on Google Scholar with the keywords Islamic bank product innovation: 4 papers. Emerald Publishing on Emerald Insight, with the title: Halal Certification: 6 papers.

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