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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
Analisis Pengendalian Intern Pada Efektifitas Pengelolahan Kas PT. Abadi Sakti Mitra Mandiri Lampung Wati, Dirma; Riswan
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.v7i4.1542

Abstract

This study aims to describe the cash management phenomenon occurring at PT. Abadi Sakti Mitra Mandiri Lampung. The author has conducted research on cash management with an emphasis on efficiency and effectiveness through internal monitoring and control methods. Therefore, financial monitoring and control must be a top priority for management. The subject of this study is PT. Abadi Sakti Mitra Mandiri Lampung. The research method used is the Grounded Research method, which is based on facts, applying comparative analysis for empirical generalization, conceptualization, theory verification, and theory development, with data collection and analysis carried out simultaneously. The results of this research indicate that there are problems in internal control activities, especially related to holding multiple positions. Therefore, companies are advised to open job vacancies so as not to experience a shortage of human resources which could lead to multiple positions.
Pengaruh Intellectual Capital, Managerial Entrenchment dan Firm Performance Terhadap Financial Statement Fraud Claudia, Hadijah Ayu; Dewi, R Rosiyana
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.v7i4.1545

Abstract

This study aims to analyse the effect of Intellectual Capital, Managerial Entrenchment, Profitability, and Leverage on Financial Statement Fraud. A quantitative approach is used in this study. The financial statements of companies traded on the Indonesia Stock Exchange (IDX) are used as a source for secondary data collection in this study by focusing on the Consumer NonCyclicals sector covering 2019 to 2022. Sampling was carried out using purposive sampling method with a final number of 51 companies included as samples in this study. So that this study produced a total of 204 data samples. The analysis method used by researchers is the Logistic Regression method. From the results of the research that has been done, it shows that the Intellectual Capital Variable has no effect on Financial Statement Fraud, while the Managerial Entrenchment Variable has no effect on Financial Statement Fraud. Meanwhile, the Profitability Variable has a negative effect on Financial.
Analisis Perbandingan Merek Smartphone Apple dan Samsung pada Mahasiswa Fakultas Ekonomi Universitas Swasta di Jakarta Susbiyantoro; Caroline; Aninam, Johny; Nugraha, Aat Ruchiat
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.v7i4.1547

Abstract

The rapid development of the telecommunications sector, especially the smartphone sector, has created fierce competition among different brands to win the hearts of consumers. This study aimed to determine the differences in brand associations between the two market leaders, Apple iPhone, and Samsung, among students of the Faculty of Economics of a private university in Jakarta. Data was collected through a survey of 100 respondents who have used or are currently using products from one of these brands. Data analysis results show a significant difference in brand associations between Apple iPhone and Samsung. The high t value (9.296 > 1.984) confirms that this difference is statistically significant. These results provide valuable information about how these two brands are perceived by students in the School of Economics, which can be used to improve branding and marketing strategies within a market. growing and more competitive. This study makes an important contribution to understanding the dynamics of brand associations in the context of the rapidly evolving smartphone industry.
Pengaruh Talent Management dan Knowledge Management Terhadap Employee Retention pada Millennials Workforce yang di Moderasi oleh Employee Engagement Nasruddin; Putri, Shara Amelia
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.v7i4.1559

Abstract

Human Resources (HR) is a strategic element of an organization to achieve its mission, where HR plays a role as a reference point in determining policies that align with the organization's goals. The aim of this research is to determine whether talent management and knowledge management have a partial effect on employee retention in the millennial workforce and to examine whether employee engagement can moderate the relationship between talent management and knowledge management on employee retention in the millennial workforce. The sampling technique employed the Lemeshow method, resulting in a sample of 96 individuals. The study focused on a dynamic, boundaryless, digitally connected workforce that eschews conventional boundaries, namely the millennial workforce. The data used consisted of both primary and secondary data, collected through Likert scale questionnaires. Data analysis was conducted using the Multiple Regression Analysis approach. The research findings indicate that talent management does not have an impact on employee retention, while knowledge management does have an impact on employee retention. Employee engagement is found to moderate the relationship between talent management, knowledge management, and employee retention.
The Influence of Brand Image and Price Perceptions on Purchasing Decisions for Wardah Sunscreen Products (Study on Students in Bandung City) Desfitriady; Hardianti; Erpurini, Wala
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.v7i4.1561

Abstract

This study aims to determine the brand image, price perceptions, and purchasing decisions, and to determine the extent to which brand image and price perceptions influence, both partially and simultaneously purchasing decisions for Wardah sunscreen products for college students in the city of Bandung. The research methods that will be used in this research are a descriptive method and an associative method. In this study, the unit of analysis was individuals, namely students in the city of Bandung who used and purchased Wardah sunscreen products. The sample in this study was 100 people. In this study, the sampling technique used was a non-probability technique with a purposive sampling approach. This study uses multiple analysis methods. From the results of this study, it was seen partially with the significance that there was no effect of brand image on purchasing decisions for Wardah sunscreen products for students in the city of Bandung with a significance value of 0.420 and a magnitude of influence of 2.69%. The price perception variable influences the decision to purchase Wardah sunscreen products for students in the city of Bandung with a significance value of 0.000 and a magnitude of influence of 21.2%. Furthermore, it is seen simultaneously with the significant results that there is an influence of brand image variables and price perceptions on the variable purchase decision of Wardah sunscreen products for students in the city of Bandung with a significance value of 0.000 and a magnitude of influence that is equal to 23.9%.
Faktor-Faktor yang Mempengaruhi Pendapatan Asli Daerah di Daerah Sumatera Apriyani, Dona; Nurdiawansyah; Khairudin; Amna, Luke Suciyati
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.v7i4.1562

Abstract

The purpose of this study is to evaluate the variables that influence local income in the Sumatra region. This study uses quantitative methods and uses explanatory research methods. The population that was the subject of this study included local income earners in all provinces of Sumatra. The type of sample used is a saturation sample, meaning all sampling units are combined into one. The secondary data used in this study were obtained from official sources, such as the official DJPK website of the Ministry of Finance. Data collection techniques involve collecting data from existing sources. Regional original income is the dependent variable in this research. Meanwhile, GRDP (Gross Regional Domestic Product), inflation and population are independent variables. This study uses classic assumptions such as heteroscedasticity, normality, multicollinearity, and autocorrelation. Multiple linear regression analysis was used to collect data. Additionally, hypothesis testing was performed using t-test and determination (R2). The results of the study show that GDPR, inflation and population have a positive and significant impact on local income in the Sumatra region. Based on the analysis carried out, it can be concluded that policies supporting increased GDPR, inflation control and good population management can contribute to increasing initial local income. Therefore, the government should develop a policy strategy capable of supporting local revenue growth in the Sumatra region.
Pengaruh Likuiditas, Perputaran Modal Kerja, dan Leverage Terhadap Profitabilitas Perusahaan BUMN Non-Perbankan Yang Terdaftar di BEI Fransiska, Benna; Nilwan, Afrizal
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.v7i4.1565

Abstract

The main objective of this research is to study the impact of Leverage (X1), working capital turnover (X2) and liquidity (X3) on profitability (Y) of non-bank public enterprises. products listed on the Indonesia Stock Exchange in 2019 - Period 2021. The research method used is quantitative, with subjects including non-bank public companies that have become public companies from 2019 to 2021. Sampling was carried out using the purposive sampling method, which selected 13 non-bank public enterprises as the research sample. Data analysis was performed using a multiple linear regression model. The results of this study show that liquidity (X1) and working capital turnover (X2) have a significant positive impact on profitability, while Leverage (X3) has a significant negative impact on profitability. These results provide valuable information to stakeholders of non-banking public enterprises in managing their financial aspects to increase profitability and corporate performance.
Analisis Pengaruh Corporate Social Responbility Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Pemoderasi Aditya, Putu Ferlly; Haninun
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.v7i4.1566

Abstract

Corporate social responsibility now plays a very central role in the operations of business entities. To realize sustainable development, companies must holistically consider economic, social, and environmental aspects. This research aims to examine the impact of Corporate Social Responsibility on company financial performance, as well as investigate the influence of profitability as a moderating factor on this relationship. This research uses a purposive sampling method in taking samples and collecting data through documentation and literature study. Data analysis involved the following steps: first, descriptive statistical analysis; second, classical assumption tests, including normality, multicollinearity, autocorrelation, and heteroscedasticity tests; third, multiple linear regression analysis; and fourth, hypothesis testing, which includes the coefficient of determination (R2), F test, T test, and moderation regression analysis. Research results show that corporate social responsibility has a significant impact on company value, especially in food and beverage companies listed on the Indonesia Stock Exchange in the period 2018- 2020. Furthermore, the results of moderated regression analysis show that profitability significantly moderates the relationship between corporate social responsibility and corporate value, with a significance value of 0.000, indicating that profitability Profit plays an important role in adjusting the impact of corporate social responsibility on businesses value.
Dampak Keputusan Investasi, Pendanaan, dan Kebijakan Dividen Terhadap Nilai Perusahaan Sektor Pertambangan di Indonesia: Kajian Mediasi Resiko Perusahaan Rofi'i, Yulianto Umar
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.v7i4.1567

Abstract

This study aims to study the impact of investment decisions, financing decisions and dividend policies on firm value in the mining sector in Indonesia, with firm risk as the mediating variable. The subject of this study includes companies listed on the Indonesia Stock Exchange in the period 2018-2023. Investment decisions that have a direct impact on corporate value, focus on decisions that reflect future investment opportunities, such as introducing new products, expanding existing products, replacing replacement of equipment or facilities, research, development, and exploration. The results of the deterministic analysis show that the coefficient of determination (R^2) is 0.955, indicating that only about 95.5% of the variation in firm value (book value) can be explained simultaneously. by investment decisions, financing decisions and dividend policies. This means that the company's risk is not directly affected by these variables. Furthermore, the analysis results show that the coefficient of determination (R^2) is 0.041, indicating that only about 4.1% of the variation in firm risk can be explained by variations in investment decisions. investment, financing decisions and dividend policy. The remainder, about 96.9%, shows that firm risk does not play a mediating role between investment decisions, financing decisions, dividend policy, and firm value. In other words, firm risk does not partially link these variables to firm value. The results of this study indicate that although investment decisions, financing decisions and dividend policies have a significant impact on firm value, firm risk does not play a mediating role in the relationship. relationship between these variables.
Pengaruh Indeks Harga Konsumen, Jumlah Uang Beredar, Produk Domestik Bruto, Suku Bunga, dan Neraca Pembayaran Terhadap Nilai Tukar Rupiah Rofi'i, Yulianto Umar
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.v7i4.1568

Abstract

This study aims to analyze the relationship between various assumed economic variables and exchange rate fluctuations of the Rupee against the US dollar. The variables considered include the logarithmic difference of the consumer price index of Indonesia and the United States, the logarithmic difference of the money supply of Indonesia and the United States, the logarithmic difference of the gross domestic product of Indonesia and the United States, the logarithmic difference of the Indonesian and US interest rates and the logarithm of the Indonesian balance of payments. The data analysis results show that only the difference between the logarithm of the gross domestic product of Indonesia and the US and the difference between the logarithm of the interest rates of Indonesia and the US have a significant influence on the change in the exchange rate of Indonesia rupiah. The R-squared of 61.6% shows that the observed variation in the dependent variable can be explained by the independent variables, while the remaining 38.4% is influenced by other factors. The conclusion of this study is that the difference in change in the logarithm of gross domestic product and the difference in the logarithm of interest rate have a significant impact on the volatility of the rupee exchange rate.