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INDONESIA
Jurnal EMT KITA
ISSN : 25797972     EISSN : 25496204     DOI : -
Core Subject : Economy,
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
Efektivitas Sistem Pengendalian Internal, Ketaatan Aturan Akuntansi, Implementasi Good corporate governance dan Fraud di Masa Pandemi Covid-19 pada PT. Sarindo Makmur Sejahter Nelli Novyarni; Debi Arianti; Reni Harni
Jurnal EMT KITA Vol 7 No 2 (2023): APRIL 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.v7i2.935

Abstract

This study aims to examine whether there is an influence on the effectiveness of the Internal Control Sistem, Compliance with Accounting Rules, and the Implementation of Good corporate governance on Fraud During the Covid-19 Pandemi.This research uses a type of causality research with a quantitative approach, which is measured using a multiple linear regression based method with SPSS version 24.00. the population of this study is PT. Sarindo Prosperous Prosperity. The sample was determined based on the purposive sampling method, with a total sample of 30 respondents. The data collected in this research is in the form of primary data. Data collection techniques using a questionnaire in the form of a questionnaire distributed to employees of PT. Sarindo Prosperous Prosperity. Hypothesis testing using t test and f test. The results of the study prove that (1) the Effectiveness of the Internal Control Sistem has an effect on Fraud during the Covid-19 Pandemi, (2) Compliance with Accounting Rules has an effect on Fraud during the Covid-19 Pandemi, (3) Implementation of Good corporate governance has an effect on Fraud in The Covid-19 Pandemi Period. (4) The effectiveness of the Internal Control Sistem, Compliance with Accounting Rules, and the Implementation of Good corporate governance have a simultaneous effect on Fraud in the Covid-19 Pandemi Period.
KAJIAN EKSISTENSI PRODUK GARAM DARAT DI DESA JONO, KECAMATAN TAWANGHARJO, KABUPATEN GROBOGAN, JAWA TENGAH Wafi Yoga Pratama; Ali Zainal Abidin
Jurnal EMT KITA Vol 7 No 2 (2023): APRIL 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.v7i2.937

Abstract

Jono Village, Tawangharjo District, Grobogan Regency is one of the ground salt producing areas. Jono salt is a salt product that is unique and has a distinctive taste. This study uses a qualitative approach with case study analysis, aims to determine the existence of a unique product, namely ground salt, and examines the condition of ground salt farmers in Jono Village, Tawangharjo District, Grobogan Regency, Central Java. This study used observation and interview methods with 12 informants. The results showed that Jono's Salt had a good existence in terms of taste, popularity, price and distribution. However, the quality of salt is below SNI. Jono's salt farmers feel that Jono's salt products are very promising and the area where they are produced has the potential to become a tourism village.
The Role of Auditor Ethics as Moderating Variable in Relationship Between Auditor Accountability and Quality of the Audit Abdul Manap; Rini Yulia Sasmiyati; Norman Edy; Lilik Swarta Angga Buana; Yoesoep Edhie Rachmad
Jurnal EMT KITA Vol 7 No 2 (2023): APRIL 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.v7i2.1040

Abstract

This study aims to investigate how the independence and accountability of auditors affect audit quality governed by auditor ethics. This study used primary data collected by distributing questionnaires to 124 KAP auditors in the DKI Jakarta area. The sampling technique used is convenience sampling. Multiple regression analysis and moderate regression analysis are used to analyze the data using SPSS 25 software. The results show that audit quality is influenced by independence and accountability. In addition, auditor ethics can also control the impact of independence on audit quality. However, the impact of accountability does not have a significant effect on audit quality. This research provides a better understanding of the factors that affect audit quality, and underscores the importance of auditor independence and ethics in ensuring better audit quality.
Studi Kebijakan dalam Pengadaan Dassault Rafale sebagai Alutsista Indonesia Novitasari Wahyu Hastami; Ali Zainal Abidin
Jurnal EMT KITA Vol 7 No 2 (2023): APRIL 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.v7i2.953

Abstract

This study aims to determine the factors that influence the procurement of Dassault Rafale from France. This research is a qualitative descriptive study using the literature review method. Data collection was sourced from literature such as books, local and international journal articles, a collection of press releases and actual news, as well as official websites of agencies related to this research. This study discusses the implementation of the Dassault Rafale procurement policy in Indonesia when some aspects do not recommend it. As a result, there were political and economic considerations that culminated in the decision to bring in the Dassault Rafale even though there are more sophisticated and cheaper fighter jets because Indonesia needs to be careful in deciding a policy, especially in considering the negative impact of politics. and economic aspects. In the procurement of the Dassault Rafale, the policies adopted were heavily influenced by international politics, especially due to the existence of the CAATSA Law. Indonesia's free and active foreign policy still needs to be implemented, but the government also needs to pay attention to regional geostrategy and domestic economic conditions in the future in the procurement of defense equipment
Analisis Pengaruh Jumlah Pengangguran Terhadap Jumlah Kemiskinan Menggunakan Metode Regresi Linier (Studi Kasus: Kota Salatiga) Mei Irawati; Magdalena A. Ineke Pakereng
Jurnal EMT KITA Vol 7 No 2 (2023): APRIL 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.v7i2.1013

Abstract

Poverty continues to be a major global problem, especially in developing countries including Indonesia, the low level of income earned by the community can hinder the welfare and civilization of society to ensure its survival. The purpose of this study was to analyze the effect of the number of unemployed on the amount of poverty based on time series data. The data was obtained from the Central Statistics Agency (BPS) of Salatiga City. This becomes a reference for analyzing the effects of unemployment and poverty in the last 5 years. The method used in this study is the Linear Regression Method. Linear regression is a method to determine how close the relationship or influence is between two variables (independent variables and dependent variables). After conducting research, it showed that the results of the analysis of the effect of the number of unemployed on the number of poverties in Salatiga City using the linear regression method obtained the following regression equation: Y = 8.678123 + 0.0001484 X. Where the variable number of unemployed (X) has a positive effect on the variable the number of poverty (Y) in Salatiga City (b = 0.0001484) but the value of b is almost close to a negative value, therefore it is possible that the number of unemployed can affect the amount of poverty
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Semarang Selatan Vidia Mey Saroh; Juli Ratnawati
Jurnal EMT KITA Vol 7 No 2 (2023): APRIL 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.v7i2.1027

Abstract

Low taxpayer compliance with tax responsibilities is the main cause of Indonesia's low state tax revenues. This research determines how taxpayer compliance is influenced by awareness, knowledge, and understanding of taxes and tax sanctions. The population is taxpayers registered at KPP Pratama South Semarang in 2021. Primary data processing uses the SPSS program, which is based on questionnaire responses from respondents. The reliability test, validity test, classical assumption test, F test, t-test, and analysis of the coefficient of determination are used as part of the data analysis process. The findings show how awareness, knowledge, and understanding of taxation, as well as sanctions, influence taxpayer compliance
Prediksi Volume Penyaluran Air Minum Kota Salatiga Tahun 2021 Berdasarkan Time Data Series Menggunakan Regresi Linear Diva Christalivea; Magdalena A. Ineke Pakereng
Jurnal EMT KITA Vol 7 No 2 (2023): APRIL 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.v7i2.1031

Abstract

One of our most basic needs is water, water needed for the body and the need for cooking, washing, and other needs. Based on the number of customers, this study seeks to predict the volume of water that will be distributed. Valid data must be available for a long time to make accurate predictions. This is the benchmark for predicting patterns that are used to predict the next year, the data taken is a five-year timeframe, which is to predict the next year. A method used to predict, namely linear regression technique. A technique called linear regression is used to determine how close the relationship between the effect variable and the causal variable is. After forecasting, predictive data is generated in 2021, and compared to the previous year, there has been a change in the number of distribution volumes and customers. Where the total volume is predicted to be 4927284 and it is predicted that there will be 282126 customers in 2021.
Pengaruh Motivasi dan Disiplin Kerja Terhadap Kinerja Pegawai pada UPTD Puskesmas Rawat Inap Rawa Pitu Habiburrahman; Surya Mulyawan
Jurnal EMT KITA Vol 7 No 2 (2023): APRIL 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.v7i2.1092

Abstract

The purpose of this study was to demonstrate empirically the impact of job motivation and discipline on the performance of employees at the UPTD Rawa Pitu Inpatient Medical Center. The study tested her two independent variables: motivation and work discipline. The study population was the 2022 Rawa Pitu Inpatient Medical Center UPTD Office. The method used was a saturated sample or census, a sampling technique that uses all members of the population as samples. The number employed in this study was 58, as this often happens in relatively small populations. The analytical method used was IBM SPSS Statistics 26 (SPSS 26 version). Research results show that work motivation and discipline have a significant positive impact on employee performance.
Pengaruh Persepsi Harga dan Self Control Terhadap Pembelian Impulsif Secara Online (Studi Kasus pada Mahasiswa Ekonomi dan Bisnis Universitas Bandar Lampung Tahun Angkatan 2019) Habiburahman; Maharani
Jurnal EMT KITA Vol 7 No 2 (2023): APRIL 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.v7i2.1093

Abstract

The existence of the Internet has made everything easier, especially with the existence of various marketplaces. However, it turns out that this convenience tends to lead people to negative behavior. Especially for impulse purchases, they are subject to varying product prices and lack of self-control. Therefore, this study aims to prove the impact of price perception and self-control on impulse purchases made online by Bandar Lampung University economics students in the 2019 school year. The study population consisted of 365 students in the 2019 class of the Accounting and Management Programs at the Faculty of Economics, Bandar Lampung University. The sample for this study included 79 respondents, as random sampling was used to ensure an even distribution of study results. Multiple regression analysis was used for data analysis in this study. The results of this study show a significant negative effect between price perception and self-control over impulse purchases.
Pengaruh Kualitas Produk, Harga dan Promosi Terhadap Keputusan Pembelian Baju Distro Otsky Rizky Ramadhan; Defrizal
Jurnal EMT KITA Vol 7 No 2 (2023): APRIL 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.v7i2.1100

Abstract

The problem with this study is that the sales targets for the Otsky distribution fluctuate and are not met each month. Preliminary research showed that only 51% of the 100% sales target was met. Respondents believe that product quality can be imitated by other brands, prices are relatively high compared to competitors, and the lack of promotion for Otsky products causes fluctuations in purchasing decisions. The purpose of this study was to determine the effect of the independent variables, i.e. product quality, price and advertising, on the dependent variables, i.e. Otsky Distro clothing purchase decisions. The study population consisted of his 320 Otsky users, and a sample of 76 respondents was drawn using his Slovin formula. Data were collected using SPSS version 25 statistical software and regression analysis was performed yielding the multiple regression equation Y = 20.128 + 0.388X1 – 0.004X2. The coefficient of determination (R2) is 0.258, indicating that 25.8% of the variability in purchasing decisions can be explained by product quality, price, and advertising. The F-test shows a value of 8.360 at a significance value (Sig) of 0.000. From this we can conclude that product quality, price and advertising have a positive impact on purchasing decisions. The remaining 74.2% are explained by other variables not considered in this study.