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Jurnal EMT KITA

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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 637 Documents

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Faktor-Faktor yang Mempengaruhi Produktivitas Kerja Pegawai Dinas Kebudayaan dan Pariwisata Aceh Sarboini, Sarboini; Yanti, Sutri
Jurnal EMT KITA Vol 2, No 1 (2018): Journal EMT KITA
Publisher : Lembaga KITA

Abstrak. Penelitian ini berjudul faktor-faktor yang mempengaruhi produktivitas kerja pada kantor Dinas Kebudayaan dan Pariwisata Aceh. Tujuan penelitian ini untuk mengetahui faktor apa saja ynag mempengaruhi produktifitas kerja termasuk motivasi, disiplin kerja dan budaya organisasi pada kantor Dinas Kebudayaan dan Pariwisata Aceh. Populasi dalam penelitian ini adalah para pegawai pada kantor Dinas Kebudayaan dan Pariwisata Aceh dengan jumlah 209 orang pegawai, maka penarikan sampel dalam penelitian ini mengunakan rumus Slovin yang berjumlah 68 responden. Metode analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian secara simultan variabel motivasi, disiplin kerja dan budaya organisasi berpengaruh signifika terhadap produktivitas kerja, karena nilai Fhitung sebesar 5,752 lebih besar dari nilai Ftabel sebesar 2,352. Maka Ha = diterima dan Ho = ditolak. Secara parsial variabel motivasi berpengaruh signifikan terhadap produktivitas kerja, karena nilai thitung sebesar 2,863 lebih besar dari ttabel sebesar 1,995. Maka Ha = diterima dan Ho = ditolak. Secara parsial variable disiplin kerja berpengaruh signifikan terhadap produktivitas kerja, karena nilai thitung sebesar 2,547 lebih besar dari ttabel sebesar 1,995. Maka Ha = diterima dan Ho = ditolak. Secara parsial variabel budaya organisasi berpengaruh signifikan terhadap produktivitas kerja, karena nilai thitung sebesar 2,569 lebih besar dari ttabel sebesar 1,995. Maka Ha = diterima dan Ho = ditolak. Nilai koefisien korelasi (R) menunjukkan nilai sebesar 0,684 yang menandakan bahwa hubungan antara variabel independen dengan variabel dependen adalah positif karena memiliki nila R > 0,5.Â Nilai R2 sebesar 0,734 menunjukkan bahwa hanya sebesar 73,4 % variasi variabel dependen (produktivitas kerja) yang dapat dijelaskan oleh variasi variabel independen (motivasi, disiplin kerja dan budaya organisasi) dalam penelitian ini. Sedangkan sisanya yang sebesar 26,6 % dijelaskan oleh variabel lain yang tidak dimasukkan ke dalam penelitian yang mungkin dapat mempengaruhi produktivitas kerja.Kata kunci: Motivasi, Disiplin Kerja, Budaya Organisasi dan Produktivitas KerjaÂ Â Abstract. This study entitled factors that influence work productivity at the Aceh Culture and Tourism Office. The purpose of this study is to find out what factors influence work productivity including motivation, work discipline and organizational culture at the Aceh Office of Culture and Tourism. The population in this study were employees at the Aceh Office of Culture and Tourism with a total of 209 employees, then the sample collection in this study used the Slovin formula which amounted to 68 respondents. The data analysis method used is multiple linear regression. The results of the study simultaneously motivational variables, work discipline, and organizational culture have a significant effect on work productivity because the calculated F value of 5.752 is greater than the Ftable value of 2.352. Then Ha = accepted and Ho = rejected. Partially the motivation variable has a significant effect on work productivity because the value of tcount of 2.863 is greater than the table of 1.995. Then Ha = accepted and Ho = rejected. Partially the variable work discipline has a significant effect on work productivity because the value of tcount is 2.547 greater than the table of 1.995. Then Ha = accepted and Ho = rejected. Partially organizational culture variables have a significant effect on work productivity, because the value of tcount is 2.569 greater than t table of 1.995. Then Ha = accepted and Ho = rejected. The correlation coefficient (R) shows a value of 0.684 which indicates that the relationship between the independent variable and the dependent variable is positive because it has a value of R> 0.5. The R2 value of 0.734 shows that only 73.4% of the variation of the dependent variable (work productivity) can be explained by variations in the independent variables (motivation, work discipline, and organizational culture) in this study. While the remaining 26.6% is explained by other variables that are not included in research that might affect work productivity.Â Keywords: Motivation, Work Discipline, Organizational Culture and Work Productivity.

Pengendalian Persediaan Bahan Baku menggunakan Metode Min-Max Stock pada Perusahaan Konveksi Gober Indo Salam, Abdus; Mujiburrahman, Mujiburrahman
Jurnal EMT KITA Vol 2, No 1 (2018): Journal EMT KITA
Publisher : Lembaga KITA

Abstrak. Persediaan bahan baku merupakan aktiva lancar perusahaan yang digunakan untuk kegiatan produksi pada perusahaan secara terus menerus. Perusahaan konveksi perlu melakukan pengendalian persediaan karena berpengaruh terhadap kelancaran proses produksi. Kekurangan persediaan dapat mengakibatkan terganggunya proses produksi. Sedangkan kelebihan persediaan dapat menimbulkan pemborosan karena perusahaan perlu mengeluarkan modal lebih besar untuk biaya persediaan. Tujuan penelitian ini untuk mengetahui apakah CV. Gober Indo Group telah melakukan pengendalian persediaan bahan baku dengan tepat. Metode pengendalian persediaan bahan baku yang digunakan pada penelitian ini adalah metode min-max. Metode ini menentukan berapa jumlah persediaan pengaman, persediaan minimum, persediaan maksimum, dan kuantitas pemesanan. Setelah melakukan penelitian, CV. Gober Indo Group mengalami kelebihan persediaan bahan baku. Jumlah persediaan yang dikendalikan dengan menggunakan metode min-max stock menghasilkan hasil yang lebih efisien jika dibandingkan dengan jumlah persediaan akhir perusahaan.Kata kunci: Pengendalian persediaan, bahan baku, persediaan minimum maksimum, kelebihan persediaan.Â Abstract. Inventory of raw materials is the company's current assets that are used for production activities on the company continuously. Convection companies need to control inventory because it influences the smooth production process. Lack of inventory can result in disruption of the production process. While excess inventory can cause waste because companies need to spend more capital on inventory costs. The purpose of this study is to find out whether CV. Gober Indo Group has properly controlled the inventory of raw materials. The raw material inventory control method used in this study is the min-max stock method. This method determines how many safety supplies, minimum inventory, maximum inventory, and order quantity. After doing research, CV. Gober Indo Group has excess inventory of raw materials. The amount of inventory controlled by using the min-max stock method produces results that are more efficient when compared to the amount of the company's final inventory.Â Keywords: Inventory control, raw materials, maximum minimum inventory, excess inventory.

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 Astuti, Intan Novia
Jurnal EMT KITA Vol 3, No 1 (2019): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v3i1.70

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.Keywords: Profit Management, Dividend Change, Tax avoidance, Stock Return, Institutional Ownership

Penggunaan Internet, Perkembangan Sektor Keuangan dan Pertumbuhan Ekonomi: Data Panel Kabupaten Kota di Aceh Hajriyanti, Rahmi; Ester, Ester
Jurnal EMT KITA Vol 3, No 1 (2019): Journal EMT KITA
Publisher : Lembaga KITA

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.Keywords: Economic Growth, Internet Use, Bank Credit, and Panel Vector Autoregressive

Analisis Efektivitas dan Prospek Kredit Mikro pada Baitul Qiradh di Kota Banda Aceh Gunawan, Endra; Ramli, Muhammad Ridha
Jurnal EMT KITA Vol 3, No 1 (2019): Journal EMT KITA
Publisher : Lembaga KITA

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.Keywords: Baitul Qiradh, Microcredit, Efectiveness and Prospects.

Pengaruh Pendapatan Asli Daerah dan Dana ZIS Terhadap Kemiskinan: Bukti Empiris Data Panel di Aceh Najmi, Istafan
Jurnal EMT KITA Vol 3, No 1 (2019): Journal EMT KITA
Publisher : Lembaga KITA

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.Keywords: Poverty, Regional Original Income, Zakat Infaq & Sadaqah, Panel Regression.

Pengaruh Belanja Modal dan Belanja Pegawai Terhadap Pertumbuhan Ekonomi Daerah di Kawasan Barat Indonesia Fitri, Nurul; Putri, Sasqia
Jurnal EMT KITA Vol 3, No 1 (2019): Journal EMT KITA
Publisher : Lembaga KITA

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.Keywords: Economic Growth, Capital Expenditure, Personnel Expenditure, Panel Regression and GrangerÂ causality test

Peran Informasi Akuntansi dalam Penentuan Keputusan Pembayaran Zakat Muzzaki Iskandar, Evy; Iskandar, Deddy; Maulana, Hafizh
Jurnal EMT KITA Vol 3, No 2 (2019): Journal EMT KITA
Publisher : Lembaga KITA

Penelitian tentang keputusan membayar zakat oleh wajib zakat atau muzakki dalam menentukan pembayaran zakatnya sangat menarik untuk ditelusuri sebagai suatu perilaku muzakki untuk memenuhi kewajiban agamanya. Perilaku muzakki terhadap pembayaran zakat tidak terlepas dari penjelasan dari beberapa alasan yang mendasarinya dengan melihat dari perspektif yang menjurus pada pemahamannya terhadap agama atau norma subjektif, sikap dan kemauan yang dimiliki oleh muzakki tersebut. Dari sisi akuntasi juga berhubungan dengan perilaku akuntansi dari perhitungan dan keputusan yang menjadi dasar pertimbangan muzakki. Untuk maksud tersebut maka penelitian ini untuk menguji perilaku (kepatuhan, sikap dan norma) terhadap keputusan membayar zakat dan untuk mengetahui apakah informasi akuntansi yang memediasi hubungan antara perilaku terhadap keptusan membayar zakat. Penelitian ini dilakukan terhadap persepsi 100 orang muzakki yang membayar zakat di seluruh Baitul Mal yang ada di Aceh. Berdasarkan hasil penelitian, diperoleh hasil bahwa sikap Muzakki berpengaruh positif dan signifikan terhadap persepsi informasi akuntansi zakat. Persepsi informasi akuntansiÂ berpengaruh positif dan signifikan terhadap keputusan muzaki untuk membayar zakat melalui Baitul Mal. Informasi akuntansi hanya memediasi pengaruh sikap terhadap keputusan muzakki untuk membayar zakat tetapi tidak memediasi norma subjektif dan kepatuhan muzakku untuk membayar zakat. Penelitian merekomendasi pentingnya informasi akuntansi untuk meningkatan keputusan muzakki dalam membayar zakat di Baitul Mal Aceh.Kata Kunci: Zakat, Informasi Akuntansi, Muzakki, Mediasi.

Model Pemetaan Wisata Halal Sebagai Upaya Peningkatan Kunjungan di Banda Aceh Ihsanuddin, Ihsanuddin; Salam, Abdus; Al Bahri, Fauzan Putraga
Jurnal EMT KITA Vol 3, No 1 (2019): Journal EMT KITA
Publisher : Lembaga KITA

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.Keywords: Models, Mapping, Halal Tourism, Aceh.

Faktor-Faktor yang mempengaruhi Minat Wakaf Masyarakat di Kota Lhokseumawe Falahuddin, Falahuddin; Fuadi, Fuadi; Ramadhan, Muhammad Rizki
Jurnal EMT KITA Vol 3, No 2 (2019): Journal EMT KITA
Publisher : Lembaga KITA

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%.Â Keywords: Wakaf Interests, Religiosity Knowledge, Wakif Perception, Income.

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