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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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Pengaruh Kegunaan, Kepuasan Pengguna, dan Pengalaman Wisata Virtual Reality dalam Strategi Pemasaran pada Taman Bunga Celosia Ekasari, Silvia
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.v10i1.5614

Abstract

This study aimed to analyze and determine the influence of usability, user satisfaction, and virtual reality tourism experience on marketing strategies at Celosia Flower Garden. The population in this study was 250 virtual reality service users for an average period of one month. To provide accurate results, the sample size was taken using the Slovin formula. Based on this calculation, the sample size for this study was 71 respondents. The research method used was SPSS. The results showed that the usability variable had a partial positive and significant effect on marketing strategies. This is evidenced by the regression coefficient value of 0.316 (positive) with a significance value of 0.007 <0.05, thus H1 is accepted. The user satisfaction variable had a partial positive and significant effect on marketing strategies. This is evidenced by the regression coefficient value of 0.222 (positive) with a significance value of 0.009 <0.05, thus H2 is accepted. The virtual reality tourism experience variable had a partial positive and significant effect on marketing strategies. This is evidenced by the regression coefficient value of 0.392 (positive) with a significance value of 0.001 <0.05, so H3 is accepted. The variables of usability, user satisfaction and virtual reality tourism experience simultaneously have a positive and significant effect on marketing strategies. This is evidenced by the calculated F value of 25.320 > F table 3.13 and the significance value (Sig.) of 0.000 <0.05 and is positive, so H4 is accepted.
Determinasi Keputusan Menabung Masyarakat pada Produk Tabungan Haji di Bank Syariah Indonesia Kota Medan Faddila, Luthfiya; Zulhendry, Zulhendry; Nasution, Anriza Witi; Supaino, Supaino; Seri, Ermyna
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.v10i1.5656

Abstract

This study was conducted to determine the effect of Product Innovation, Service Quality, and Knowledge on People's Decision to Save in Hajj Savings Products at Bank Syariah Indonesia in Medan. In this study, there are independent variables, namely Product Innovation, Service Quality, and Knowledge, as well as a dependent variable, namely the Decision to Save. Primary data in this study were obtained through questionnaires distributed to customers at Bank Syariah Indonesia in Medan who had used Hajj Savings Products, with a sample size of 100 respondents. This study used a quantitative method with a Likert scale instrument. The data were processed using the SPSS 26 program using multiple linear regression analysis techniques. Based on the results of the partial test, it shows that Product Innovation, Service Quality, and Knowledge partially have a positive and significant effect on the Decision to Save. Similarly, simultaneously, Product Innovation, Service Quality, and Knowledge have a positive and significant effect on the Decision to Save for the Hajj Savings Product at Bank Syariah Indonesia in Medan.
Pengaruh Literasi Keuangan dan Kemajuan Teknologi terhadap Keputusan Investasi Krisnahadi, Tama; Ilham, Edinur; Utiarahman, Nurnaningsih; Sutisna, Eka; Mutmainah, Mutmainah
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.v10i1.5658

Abstract

The study aims to empirically test the influence of financial literacy and technological advancement on the investment decisions of students at University X in Pekalongan. This study uses a causal associative approach and quantitative methods. Students at University X in Pekalongan serve as the population in this study. The research sample consisted of 117 students selected using a census. A survey method was used for data collection, with students given questionnaires to complete. SmartPLS was used for data analysis, which employed Partial Least Squares-Structural Equation Modeling (PLS-SEM). Based on the research findings, financial literacy and technological advancement have a positive and significant influence, both partially and simultaneously, on the investment decisions of students at PTS X in Pekalongan.
Pengaruh Budaya Organisasi, Pelatihan, dan Gaya Kepemimpinan terhadap Kinerja Karyawan Wulandari, Wulandari; Nurimansjah, Ris Akril; Azis, Nur; Yuliana, Rachma; Chandra, Dharnita
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.v10i1.5659

Abstract

This study aims to investigate how organizational culture, training, and leadership style influence employee performance at PT PS in Solo City. This study uses a causal associative approach and quantitative methods. Employees working at PT PS in Solo City served as the population. The sample consisted of 89 employees selected using a census. A survey method was used for data collection, with employees given questionnaires to complete. SmartPLS was used for data analysis, which employed partial least squares-structural equation modeling (PLS-SEM). Based on the research findings, organizational culture, training, and leadership style partially influence employee performance at PT PS in Solo City. Simultaneously, organizational culture, training, and leadership style significantly influence employee performance at PT PS in Solo City.
Pengaruh Kompetensi, Motivasi dan Budaya Organisasi terhadap Kinerja Tridharma Dosen dengan Komitmen sebagai Variabel Moderasi Jamil, Rudi; Mutmainah, Isbandriyati; Yulia, Iis Anisa
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.v10i1.5535

Abstract

This study aims to examine and analyze the influence of competence, motivation, and organizational culture on the performance of lecturers’ Tridharma with commitment as a moderating variable. This study used all 108 state lecturers (ASN) at the Faculty of Forestry and Environment, IPB University as respondents. Data were collected by distributing questionnaires to all respondents. The analytical method used was multiple linear regression to examine the influence of competence, motivation, and organizational culture on the performance of lecturers’ Tridharma and Moderating Regression Analysis (MRA) to examine the ability of the commitment variable to moderate the influence of competence, motivation, and organizational culture on the performance of lecturers’ Tridharma. The results of the multiple linear regression analysis showed that competence, motivation, and organizational culture significantly influenced the performance of lecturers’ Tridharma both partially and simultaneously. The results of the MRA analysis showed that the commitment variable significantly influenced the performance of lecturers’ Tridharma and was able to moderate the influence of competence and motivation on the performance of lecturers’ Tridharma, but was unable to moderate the influence of organizational culture on the performance of lecturers’ Tridharma.
Strategi Pengembangan Pariwisata Pesisir untuk Optimalisasi Potensi Daerah di Kabupaten Aceh Besar Ikhbar, Samsul; Sufriadi, Dedi; Islami, Putri Dian; Ridara, Rina; Sunaya, Cut
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.v10i1.5626

Abstract

This study aims to analyze the development strategy of the coastal tourism industry in Aceh Besar Regency in order to optimize regional potential. Aceh Besar Regency has a variety of rich beach tourism potential, but it has not been fully utilized to support regional economic growth and community welfare. The research method used is qualitative descriptive with a field study approach, through observation, interviews, and the dissemination of questionnaires to the community, business actors, and beach tourism visitors. The analysis is focused on the existing conditions of coastal tourism, development strategies that can be carried out, as well as supporting and inhibiting factors in the process of optimizing regional potential. The results of the study show that the optimization of beach tourism potential can be achieved through improving the quality of infrastructure, strengthening destination promotion, developing a creative economy based on local communities, and applying environmental sustainability principles. With the right strategy, the development of the coastal tourism industry in Aceh Besar Regency has the potential to make a significant contribution to regional development and improving community welfare.
Menumbuhkan Minat Menabung Mahasiswa: Pengaruh Literasi Keuangan Islam, Motivasi, Digitalisasi, dan Kepercayaan Hasibuan, Siti Halimah; Nasution, Anriza Witi; Zulhendry, Zulhendry; Zuardi, Muhammad; Nuraini, Nuraini
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.v10i1.5660

Abstract

This study aims to examine the influence of Islamic financial literacy, saving motivation, service digitalization, and trust on students’ interest in saving at Bank Syariah Indonesia. Primary data were collected through questionnaires distributed to 60 students of the Islamic Finance and Banking Study Program at Medan State Polytechnic. The study employed a quantitative approach using a Likert-scale instrument. The collected data were analyzed using multiple linear regression with SPSS version 26. The findings indicate that Islamic financial literacy (t hitung = 2,842; Sig. = 0,006) and trust (t hitung = 5,001; Sig. = 0,000) have a positive and significant effect on students’ interest in saving, while saving motivation (t hitung = 0,373; Sig. = 0,711) has no significant effect. Conversely, service digitalization (t hitung = -2,166; Sig. = 0,035) shows a negative and significant effect on saving interest. Simultaneously, the four independent variables jointly have a positive and significant influence on saving interest at Bank Syariah Indonesia. The coefficient of determination (R²) of 0.633 suggests that 63.3% of the variation in saving interest can be explained by the four independent variables, while the remaining 36.7% is attributed to other factors not examined in this study.
Analisis Penerapan Akuntansi Manajemen untuk Mendukung Pertumbuhan dan Keberlanjutan UMKM Rahman, Fadali; Purwanto, M. Adi; Rahayu, Runik Puji; Fitrianti, Rani Nur; Djaja, Mohammad Herman; Rohmaniyah, Rohmaniyah; Alfian, Nurul; Heryadi, Ahmad Yudi
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 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.v10i2.5347

Abstract

This study analyzes the application of management accounting to support the growth and sustainability of MSMEs in the Pamekasan Food Colony. A descriptive qualitative method was used, with data collection through in-depth interviews, participant observation, and document analysis. Findings indicate that the application of management accounting remains limited due to low accounting literacy and unstructured financial record keeping. Management functions such as planning, organizing, directing, and controlling are mostly carried out informally. Government support through training, provision of facilities, and digital mentoring are important factors in strengthening MSME businesses. Other factors supporting sustainability include access to capital, product innovation, compliance with local regulations, and the use of social media for marketing. This study emphasizes the need to improve accounting literacy and digitize recording systems to strengthen the competitiveness of MSMEs in the digital economy era.
Analisis Pemahaman Akuntansi, Sistem Informasi Akuntansi, dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan UMKM Sugiharto, Bagus Hari
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 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.v10i2.5353

Abstract

This study aims to examine how understanding of accounting, accounting information systems, and internal control systems affect the quality of financial reports of small and medium enterprises (MSMEs) located in Pasuruan City. This study uses a quantitative method based on a questionnaire. By using multiple linear regression, partial data analysis was conducted. The results of the study for partial evidence indicate that understanding of accounting and internal control systems significantly affect the quality of MSMEs' financial reports, but the results of accounting information systems do not significantly affect the quality of MSMEs' financial reports. Simultaneous testing shows that understanding of accounting and internal control systems significantly affect the quality of MSMEs' financial reports. The R square result is 42.3%.
Pengaruh Rasio Keuangan Daerah terhadap Alokasi Belanja Modal Pemerintah Provinsi di Pulau Sumatera Tahun 2019-2023 Rahmadani, Dona Tasyati; Fimansyah, Fimansyah; Hartaty, Sri
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 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.v10i2.5476

Abstract

The background of this research is based on the condition of capital expenditure allocation management in the provinces of Sumatra Island, which has not yet reached an optimal level. The objective is to analyze the influence of the Regional Financial Ratio on capital expenditure allocation. Effective PAD management is important to reduce dependence on debt and ensure the sustainability of infrastructure financing. Excessive dependence on short-term debt has the potential to create fiscal risks, so efficient financial management is needed to maintain liquidity stability and long-term investment. The type of data used is secondary data in the form of financial reports. The analysis was conducted using a purposive sampling approach and panel data regression using Eviews 12 software. The results of the adjusted R2 analysis with a value of 0.540432 indicate that 54% of the variation in Capital Expenditure Allocation can be explained through the contribution of the Degree of Decentralization Ratio, Regional Financial Efficiency Ratio, and Liquidity Ratio. For future research, it is recommended to include additional independent variables and increase the number of research samples to expand the scope of the empirical analysis.  

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