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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
Pengaruh Ukuran Pemerintah Daerah dan Fiscal Stress Terhadap Alokasi Belanja Modal di Provinsi Lampung Risa Novianti; Khairudin
Jurnal EMT KITA Vol 7 No 3 (2023): JULY 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.v7i3.1265

Abstract

This study aims to examine the effects of two variables, namely regional government size and financial pressures, on the distribution of investment spending in the districts/cities of Lampung province over the three last year, specifically 2019-2021. The districts/cities of Lampung province became the study population with a total of 48 regions and to obtain representative results this study used saturation sampling method. The methods used in data analysis and discussion are quantitative methods, applying descriptive statistical analysis, panel data regression analysis and hypothesis testing. These methods provide a more detailed picture of the impact of local government size and budgetary constraints on the allocation of investment spending. The results of this study indicate that partly or simultaneously, the size of the regional government (UPD) has a significant positive effect on the allocation of investment spending in the districts/cities of Lampung province. However, this study did not find any significant effect of budgetary stress (FIST) on investment expenditure allocation. These results can provide valuable information and policy recommendations for decision-making at the local government level to promote more efficient allocation of investment spending.
Pengaruh Account Representative (AR) dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus pada KPP Pratama Bandar Lampung I) Wely Erike; Syamsu Rizal
Jurnal EMT KITA Vol 7 No 3 (2023): JULY 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.v7i3.1266

Abstract

This study aims to examine the impact of Account Representative (AR) and Tax Understanding on Taxpayer Compliance (WPOP) with KPP Pratama Bandar Lampung I. The research methodology used is quantified using the Slovin algorithm to calculate the sample number of 100 KPP taxpayers. Pratama Bandar Lampung I. Samples were taken using purposeful sampling technique. Collected data were analyzed using different linear regression methods. The results show that the service quality of the account representative (AR) and the taxpayer's tax knowledge have a significant influence on the taxpayer's tax compliance level. Therefore, it can be concluded that the better the service provided by the Account Manager and the higher the Taxpayer's level of tax knowledge, the better the Taxpayer will fulfill his or her tax obligations. This study makes an important contribution to KPP Pratama Bandar Lampung I by increasing the efficiency of services and the implementation of tax policies. It is hoped that the results of this study can become a benchmark and guide for stakeholders in optimizing efforts to increase overall taxpayer compliance.
Analisis SWOT dalam Meningkatkan Daya Saing pada Toko Dura di Bandar Lampung Defrizal; Simeon Fabian Pramudya
Jurnal EMT KITA Vol 7 No 3 (2023): JULY 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.v7i3.1268

Abstract

This study aims to determine the marketing plan of Toko Dura to increase its competitiveness. The research methodology is descriptive analysis, SWOT analysis, External Factor Evaluation (EFE matrix), and Internal Factor Evaluation (IFE Matrix) were all used in this study. The study findings explain that Dura Store's competitive tactics are not only offering high-quality goods at low prices, but also considering delivery services, maximizing the marketing of goods through social media, and upholding the industry's reputation in society to foster consumer confidence. The IFE matrix for Dura Store is 2.86 which indicates a very strong internal position. The weight value of the EFE Matrix is 3.21 which shows that Toko Dura is relatively strong in resisting the dynamics of the external environment.
Analisis Motivasi dan Disiplin Kerja dalam Meningkatkan Kinerja Karyawan pada Toko Besi Tiga Jaya Makmur Defrizal; Musafi Aldilah
Jurnal EMT KITA Vol 7 No 3 (2023): JULY 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.v7i3.1279

Abstract

This study aims to analyze work motivation and labor discipline in improving the work efficiency of workers at Tiga Jaya Makmur cast iron factory. In this study, two independent variables were tested, namely work motivation and work discipline. The population of this study included workers of the Tiga Jaya Makmur ironworks. The sources for this study are 1 owner and 4 employees. Qualitative analytical methods are performed using techniques of data reduction, data presentation, and conclusion or verification of research results. Research results analyzing work motivation and work discipline in improving employee performance at Tiga Jaya Makmur Ironworks, Bandar Lampung, conclude that work motivation and work discipline play a role important role in supporting employee performance. Employee performance at Tiga Jaya Makmur Iron Shop in Bandar Lampung can be considered good if employee performance is satisfactory and can improve the company's image well.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Tingkat Pertumbuhan Perusahaan Terhadap Struktur Modal pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020 Anggi Pratiwi Sitorus; Rolita Christina Purba; Budianto
Jurnal EMT KITA Vol 7 No 3 (2023): JULY 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.v7i3.1350

Abstract

This study aims to find the effect of profitability, corporate governance, and tax avoidance on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020 partially and simultaneously. The population of this study was 65 companies. The sampling method used is purposive sampling method, so that 10 companies were obtained as samples for 4 years of observation with 40 observation samples. The research data was obtained from financial reports from sample companies which were downloaded through the IDX website, namely www.idx.co.id and the official websites of each company. The data analysis technique used is multiple linear regression analysis using SPSS 25. The results showed that the profitability variable had a positive and significant effect on capital structure. Firm size has a significant negative effect on capital structure and company growth rate variable has a positive and insignificant effect on capital structure. Based on the simultaneous test (F test) the variables of profitability, company size and growth rate simultaneously affect the capital structure.
Industri Halal : Kontestasi Label Halal Pada Sektor Makanan di Provinsi Aceh Fuadi; Ramadhan Razali
Jurnal EMT KITA Vol 7 No 3 (2023): JULY 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.v7i3.1456

Abstract

This study examines the differences in interpretation of halal labels between actors from micro, small and medium enterprises (MSME) and small and medium sized industries (IKM). Although halal labels function as an indicator of halal products, various interpretations by industry insiders often lead consumers to consider products without halal labels. This study involved respondents from MSME and IKM stakeholders, communities, and observers of the Halal industry in Aceh province. The results show that different interpretations of halal labels are affected by the lack of socialization performed by stakeholders. In general, people are more likely to choose products with the Halal label than those without the label. To maximize the comprehensive implementation of the halal concept, this study recommends that the government establish a monitoring group to strengthen the supply chain of halal products. Therefore, this effort is expected to reduce ambiguity and increase consumer confidence in Halal products in the market.
Membandingkan Kinerja Reksadana Syariah di Indonesia (Periode 2016-2020) Falahuddin Hasballah; Tinara Rama Dhani; Mukhlis M. Nur; Ahmad Fauzul Hakim Hasibuan; Fuadi
Jurnal EMT KITA Vol 7 No 3 (2023): JULY 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.v7i3.1457

Abstract

The purpose of this study was to compare the performance of Islamic equity mutual funds in 2016-2020 using the Sharpe method. Treynor, and Jensen. The method used in this research is descriptive quantitative research. The type of data used is secondary data. From the results of the study found differences in performance values using the three. Using the Sharpe method, almost all Islamic stock mutual funds have negative performance values in 2016-2020. Only the Syariah Mutual Fund Lautandhana, while the Batavia Mutual Fund Syariah Shares have the lowest performance values. Using the Treynor method, the 2017-2020 observation period was all negative, whereas in 2016, the Lautandhana Saham Syariah mutual fund performed positively. Mutual Fund Batavia Dana Saham Syariah has the best performance value, Sucorinvest Sharia Equity Fund has the lowest performance value. Using the Jensen method, during the 2016-2020 observation period, all of them had positive performance values. The Mandiri Investa-Attractive Syariah Mutual Fund has the highest performance value, and the Cipta Syariah Equity Mutual Fund has the lowest performance value.
Liquiditas, Profitabilitas dan Debt to Aseets Rasio pada Perusahaan Advertising, Media dan Printing yang Terdaftar di Bursa Efek Indonesia Tumanggor, Arief Hidayat
Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 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.v7i4.1288

Abstract

Capital structure decisions are an important aspect of complex financial management because they consider the relationship between long-term debt and equity, with the primary goal of maximizing owner wealth. property. This study aims to analyze the effects of current ratio and return on assets on capital structure (DAR) in advertising, media and printing companies listed on the Stock Exchange. Indonesia (BEI). Using the combined method, data were analyzed using the classical hypothesis method, multiple linear regression, t-test (partial), f-test (simultaneous) and coefficients determined using SPSS software. version 16. The results show that, in Part, the current ratio has no significant influence on capital structure (DAR) (sig 0.076), while the return on assets has a significant influence including capital structure (DAR) (sig 0.025). At the same time, both factors quick ratio and return on assets have a significant influence on capital structure (DAR) (sig 0.011). The coefficient of determination (R-Square) of 0.956 shows that about 95.6% of the variation in capital structure (DAR) can be explained by changes in the current ratio and return on assets, while the remaining 4.4% were influenced by other factors not investigated in Ceci's study. This study provides important information for financial managers to manage a company's capital structure more effectively.
Pengaruh Digital Marketing, Goldilock Effect, dan Loyalitas Pelanggan Terhadap Keputusan Pembelian Online Pengguna Aplikasi Matahari Kaetza, Rheyna Vallerina; Purnamasari, Devi
Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 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.v7i4.1318

Abstract

Matahari department store which has innovated into the MatahariMall.com application as a digital marketing strategy to improve consumer purchasing decisions. This study aims to analyze the effect of digital marketing, goldilock effect and loyalty of purchasing decisions. This research method is quantitative with primary and secondary data sources. The data collection technique was carried out by distributing questionnaires to 100 samples taken by purposive sampling. Analysis of research data using multiple regression analysis. The results show that digital marketing has a significant positive effect on consumer purchasing decisions as evidenced by the t-count 5,411 and a significance of 0.000 <0.05. Goldilock effect has a significant positive effect on consumer purchasing decisions as evidenced by the t-count 3.818 and a significance of 0.000 <0.05. Consumer loyalty has a significant positive effect on consumer purchasing decisions as evidenced by the t value 2.353 and a significance of 0.021 <0.05.
Effect of Working Capital, Debt Maturity, Sales, and Tangibility on Investment Efficiency Novyarni, Nelli; Christiantoro, Dwi; Harni, Reni
Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 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.v7i4.1325

Abstract

The research objective is to analyze variables such as working capital, debt maturity, sales and tangibility that affect investment efficiency. Investment is the activity of placing funds in one or more types of assets for a certain period to earn income. Factors that reflect company performance are the financial statements presented in the annual report. Underinvestment occurs when an investment company requires the use of large amounts of debt. Companies with overinvestment are companies that are in the mature stage with slow growth rates, and high cash flow. In this study the approach used is using quantitative methods. Then analyzed partial and multiple regression. The data used is secondary data. The independent variables used are working capital, debt maturity, sales, and tangibility. The dependent variable used is investment efficiency. The targeted output is to analyze whether the variables of working capital, debt maturity, sales and tangibility affect investment efficiency, so that with this research it is hoped that investment can be efficient.