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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
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Analisis Pengaruh Tingkat Kualitas Pelayanan Jasa Puskesmas terhadap Kepuasan Pasien (Studi pada Puskesmas Pagar Dewa Lampung Barat) Patmarina, Hepiana; Prayoga, Dandy
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
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.v10i1.5171

Abstract

At PuskesmasPagar Dewa, West Lampung, continuous efforts have been made to improve the quality of healthcare services in order to meet the needs and expectations of the community. However, various patient complaints still persist, particularly regarding complex and convoluted service procedures, long waiting times before receiving treatment, inadequate physical facilities, as well as staff attitudes that are sometimes unresponsive and lack effective communication. These conditions have created a clear gap between patients’ expectations of ideal service and the reality they experience on the ground. This study aims to analyze the effect of service quality on patient satisfaction (A Case Study at PuskesmasPagar Dewa, West Lampung). The study employs a quantitative associative approach. The number of respondents in this research is 66 people, in which the entire population is used as the sample through a saturated sampling method. Several statistical tests were conducted, including validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, t-test, and coefficient of determination (R²). The findings indicate that the level of service quality has a positive and significant effect on patient satisfaction. These results highlight the importance of continuously improving service quality not only to maintain existing levels of patient satisfaction but also to enhance public trust in the health center as a reliable and responsive provider of medical services.
Dampak Pengembangan Wisata Halal terhadap Kinerja UMKM Lokal di Pangkalpinang Ulfa, Ulfa; Putra, Agung Rizki
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
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.v10i1.5288

Abstract

This study aims to analyze the influence of halal tourism development on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Pangkalpinang City. Halal tourism development is considered a strategic approach to promoting local economic growth based on Islamic values, involving local business actors as providers of Muslim-friendly products and services. A quantitative approach was used, with a survey conducted among 130 MSME actors engaged in the tourism sector. The data were analyzed using multiple linear regression, along with classical assumption tests and hypothesis testing. The results indicate that halal tourism development has a positive and significant effect on MSME performance, as reflected in increased income, market expansion, and product quality improvement. Government support also plays a crucial role in strengthening infrastructure, regulations, and business empowerment. These findings align with Local Economic Theory and the concept of halal tourism, both of which emphasize the importance of leveraging local resources and religious values for sustainable development. The study recommends strong synergy between the government, MSMEs, and local communities to optimize halal tourism potential as a driver of regional economic growth.
Pengaruh Corporate Social Responsibility dan Tax Avoidance terhadap Nilai Perusahaan melalui Earnings Management sebagai Variabel Intervening Novyarni, Nelli; Cahyasari, Ika; Harni, Reni; Kartijo, Kartijo; Rahayu, Dwi
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
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.v10i1.5395

Abstract

This research aims to analyze the influence of Corporate Social Responsibility (CSR) and Tax Avoidance on company value with earnings management as an intervening variable. The objects of this research are companies listed on the Indonesian Stock Exchange in the property and real estate sector during the 2018-2021 period. This research uses quantitative methods with a sample of 59 companies, of which 12 were selected and analyzed using Eviews 12. The research results show that Corporate Social Responsibility (CSR has a significant influence on earnings management. On the other hand, Tax Avoidance has no effect on earnings management. Apart from that , company value is not influenced by Corporate Social Responsibility (CSR), Tax Avoidance, or earnings management. This research also finds that earnings management cannot intervene in the relationship between Corporate Social Responsibility (CSR) and company value, nor the relationship between Tax Avoidance and. company value. These findings provide insight into the relationship between Corporate Social Responsibility (CSR), Tax Avoidance, and earnings management in the context of property and real estate companies in Indonesia during the 2018-2021 period. Implications of the findings The insignificant influence of CSR disclosure on company value is also caused by low CSR disclosure, investor behavior, and CSR variables that cannot be measured directly and the insignificant influence of tax avoidance on company value implies that tax avoidance efforts cannot increase company value.
Pengaruh Struktur Modal, Leverage dan Environmental Social Governance (ESG) terhadap Kinerja Perusahaan Sari, Silvia; Sunandi, Elly Rahmalia
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
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.v10i1.5399

Abstract

One of the main objectives of a company is to improve performance in a sustainable manner. To achieve this, companies must be able to manage their financial structure and implement responsible business practices. This study aims to empirically examine the effect of capital structure, leverage, and Environmental Social Governance (ESG) on firm performance, both partially and simultaneously. This research was conducted by analyzing companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2019 to 2023 period. The sample consisted of 8 companies selected using a purposive sampling technique. The data used in this study are secondary data in the form of financial reports and ESG reports. This study employed a panel data regression method with analysis conducted using Eviews 12 software. The results of the study show that the best-fit model is the Common Effect Model (CEM). The findings reveal that capital structure, leverage, and ESG simultaneously influence firm performance. Partially, ESG does not have a significant effect on firm performance, leverage has no significant effect, and capital structure also does not have a significant effect on firm performance.
Pengaruh Pertumbuhan Laba, Ukuran Perusahaan dan Konservatisme Akuntansi Terhadap Kualitas Laba Sari, Silvia; Ayu, Fitria Sari
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
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.v10i1.5435

Abstract

This study aims to analyze the effect of profit growth, company size and accounting conservatism on earnings quality. This study was conducted by analyzing the financial statements of companies in the industrial sector of the goods industry subsector listed on the indonesia stock exchange during the period 2020 to 2024. The sample used in this study were 7 companies in the industrial sector of the goods industry subsector listed on the Indonesia Stock Exchange during the period 2020 to 2024 using a purposive sampling technique. The data used in this study are secondary data in the form of financial statements from each company that has been used as a research sample. Analysis of the research results using the help of eviews student version lite software. The results of the study showed that the best model was the fixed effect model. The results of this study indicate that profit growth, company size and accounting conservatism have a simultaneous effect on earnings quality, and partially profit growth has no effect on earnings quality, company size and accounting conservatism have an effect on earnings quality.
Pengaruh Total Asset Turn Over dan Debt to Asset Ratio Terhadap Return on Asset Pada Perusahaan Perhotelan, Restoran Dan Pariwisata yang Terdaftar di Bursa Efek Indonesia Batubara, Hade Chandra; Ammy, Baihaqi
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
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.v10i1.5442

Abstract

This study aims to determine and analyze the effect of Total Asset Turnover (TATO) and Debt to Asset Ratio (DAR) partially and simultaneously on Return on Assets (ROA) in the Hotel, Restaurant, and Tourism sub-sector companies listed on the Indonesia Stock Exchange. The population used in this study is 10 companies in the Hotel, Restaurant, and Tourism industry listed on the Indonesia Stock Exchange (IDX) from 2014 to 2017. From the above population, the author only decided on 9 companies as research samples. The data analysis techniques used are multiple linear regression, classical assumption test, t-test, F-test, and coefficient of determination. Partially, the Total Asset Turnover (TATO) variable shows a significant effect on Return on Assets (ROA) in the Hotel, Restaurant, and Tourism sub-sector companies listed on the Indonesia Stock Exchange. Partially, the Debt to Asset Ratio (DAR) variable shows a significant influence on Return on Assets (ROA) in the Hotel, Restaurant and Tourism sub-sector companies listed on the Indonesia Stock Exchange. Simultaneously, the Total Asset Turnover (TATO) and to Asset Ratio (DAR) variables show a significant influence on Return on Assets (ROA) in the Hotel, Restaurant and Tourism sub-sector companies listed on the Indonesia Stock Exchange. It is better to allocate debt as a source of funding for additional promotional costs and increased productivity which has an impact on the company's sales level. In order for the company's goals to be achieved, the company should be wiser in making funding decisions to use company debt. In order for the company to increase profitability, the company should manage net profit with the amount of capital and assets well so that the company is in a profitable state and condition.
The Impact of Leverage and Liquidity on Firm Profitability Nurriqli, Arifia; Utiarahman, Nurnaningsih; Hendrawan, Henky; Durya, Ngurah Pandji Mertha Agung; Alfiana, Alfiana
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
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.v10i1.5484

Abstract

This study aims to find empirical evidence of the influence of leverage (DER) and liquidity (CR) on profitability (ROA). In this research, researchers employed quantitative method using panel data regression. The study population consists of the companies listed on the Jakarta Islamic Index (JII 30) 2020-2024, and the purposive sampling technique is used to determine the sample size. A total of 105 samples from 21 companies were selected for this study. The data analysis techniques use EViews 12. Based on the study findings, profitability (ROA) significantly affected by debt to equity ratio (DER) and current ratio (CR). This study can serve as a guide for businesses looking to boost and enhance performance as well as for investors assessing company performance to gain investment certainty. The practical implication of these findings is the management stoct issuers could maintain the company good performance in order to increase investor trust in a sustainable manner.
Analisis Pengaruh Religiosity dan Ethical Judgements terhadap Tax Avoidance Saksono, Lalang; Sandag, Eltie Christi; Affandi, Muhammad Rispan; Patiran, Andarias; Marani, Yohanes
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
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.v10i1.5489

Abstract

The purpose of this study is to analyze Religiosity and Ethical Judgments on Tax Avoidance. This study used a survey of Corporate Taxpayers in Purwokerto City. Corporate Taxpayers were chosen because, in terms of total Indonesian state revenue, corporate taxpayers contribute more than individual taxpayers. Hypothesis testing used regression analysis with the help of the SmartPLS 4.0.9.9 program. The results showed that Religiosity and Ethical Judgments have a positive and significant effect on tax avoidance.
Pengaruh Likuiditas dan Profitabilitas terhadap Financial Distress Gusmao, Cristino; Martins, Celeste Maria; Amaral, Leonardo Bele Bau; Sulistyawati, Ardiani Ika; Santoso, Aprih
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
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.v10i1.5518

Abstract

The study aims to find empirical evidence of the influence of liquidity (CR) and profitability (ROA) on financial distress. In this study, the researcher used a quantitative method using panel data regression. The study population consisted of companies listed on the Jakarta Islamic Index (JII 30) 2021-2024, and a purposive sampling technique was used to determine the sample size. A total of 84 samples from 21 companies were selected for this study. The data analysis technique used EViews 12. Based on the research findings, financial distress is significantly influenced by liquidity (CR) and profitability (ROA). The R-square results indicate that the influence of CR and ROA on financial distress, with a value of 0.8997 or 89.97%, is included in the high category. Meanwhile, other variables not studied may have an influence of 10.03%.
Pengaruh Pengungkapan ESG (Environmental, Social, and Governance) terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Pemoderasi Dzakiyani, Hanifa Taradz
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
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.v10i1.5582

Abstract

The instability of firm value, along with the growing global attention to sustainability issues, has positioned ESG (Environmental, Social, and Governance) disclosure as a crucial component of long-term business strategy. This study aims to examine the effect of ESG disclosure on firm value, with financial performance as a moderating variable, focusing on companies in the energy sector. The research objects are energy companies listed on the Indonesia Stock Exchange during 2021–2024. The sample was selected using a purposive sampling method, resulting in a total of 32 companies per year that met the criteria. Data were analyzed using the MRA (Moderated Regression Analysis) technique with the assistance of SPSS version 29. The findings indicate that ESG disclosure has a negative effect on firm value and financial performance significantly moderates this relationship by weakening the negative impact of ESG disclosure. These findings highlight that ESG disclosure alone is not sufficient to enhance firm value unless it is accompanied by strong financial performance. Therefore, a synergy between sustainability efforts and financial performance is essential for building sustainable firm value and serves as an important reference for investors in making investment decisions.

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