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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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Implementasi Pengembangan Karier, Kompetensi, dan Iklim Organisasi terhadap Efektivitas Kerja serta Dampaknya pada Kinerja Karyawan PT Putra Citnusa Pengelola Plaza Baru Ciledug Tangerang Banten Novaliana, Novaliana; Airlanggia, Vita; Anton, Anton
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.v10i2.5890

Abstract

This study aims to analyze the Implementation of Career Development, Competence and Organizational Climate, on Work Effectiveness and Its Impact on Employee Performance at PT. Putra Citnusa, Manager of Plaza Baru Ciledug Tangerang Banten, This study uses a quantitative method with a descriptive and explanatory approach. Data were collected through a survey involving 128 employees of PT. Putra Citnusa, Manager of Plaza Baru Ciledug Tangerang Banten with a saturated sample method and processed using SEM PLS 3.0. The results of the study indicate that the variables of Career Development and Competence do not affect work effectiveness, while Organizational Climate has a positive and significant effect on work effectiveness, and the variable of work effectiveness affects employee performance.
Solusi Berbasis Ekonomi Syariah terhadap Maraknya Pinjaman Online di Kalangan Gen Z Dewi, Fertika Puspita; Widiana, Nada
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.v10i2.5891

Abstract

The development of digital technology has driven the growth of online lending services (commonly known as pinjol) in Indonesia, particularly among Generation Z. This phenomenon has led to various issues, ranging from consumptive behavior to the entanglement of young people in riba (usury) practices prohibited in Islam. This study aims to analyze the factors that drive consumptive behavior among Gen Z in using online loans and to offer Sharia-based economic solutions to address these problems. The research employs a qualitative method, with data collection techniques that included in-depth interviews with five informants, comprising experts and practitioners in Islamic economics and Islamic fintech, along with documentation studies, and a review of relevant literature. In addition, supplementary data were obtained from a limited questionnaire administered to 19 Generation Z respondents to reinforce the interview findings. The findings indicate that ease of access, a consumptive lifestyle, and a lack of Islamic financial literacy are the main factors behind the widespread use of online loans among Gen Z. The proposed solutions include Islamic financial literacy education, strengthening of regulations, and the development of Sharia-compliant financial technology (fintech). This study is expected to serve as a reference for policymakers in formulating strategies for the prevention and management of online lending issues in accordance with Islamic principles in Indonesia.  
Bibliometric Analysis of Financial Technology Adoption by MSMEs in Indonesia Nurkholik, Adam; Sitorus, Anggi Pratiwi; Oktavia, Shintami; Simanjuntak, Loranty Folia; Azhari, Shofwan Sasri; Sormin, Imanuddin Husayn; Gavriel, Lemuel Hezekiah; Evani, Ruthania; Tangkas, Maria Gabriel Oktriana
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.v10i2.5892

Abstract

This research aims to map the knowledge architecture and research landscape regarding the adoption of financial technology by Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Although MSMEs are vital to the national economy, contributing 61% of the GDP, a comprehensive understanding of research trends, collaboration networks, and thematic gaps remains fragmented. To bridge this gap, this study presents a helicopter view thru a comprehensive literature synthesis. This research uses a bibliometric analysis design. Data was collected from the leading database Dimension.ai using specific keywords. Then, the data was analyzed to visualize citation networks, co-authorship, and keyword mapping using VOSviewer software. The results revealed that the research focus was divided into three main thematic clusters: Cluster Red (Islamic fintech, P2P lending), Cluster Green (digital economy, technology adoption), and Cluster Blue (MSME performance and risk management). The collaboration network shows a strong pattern, dominated by key authors affiliated with major universities in Indonesia, such as Airlangga University and the University of Indonesia. Nevertheless, reputable international journals (Heliyon, Sustainability) remain the primary citation references, highlighting a gap between national research productivity and global citation rates. This research theoretically confirms the shift in fintech adoption research by incorporating contextual and structural dimensions.
Peran Literasi Keuangan terhadap Kinerja Keuangan UMKM dengan Pemanfaatan FinTech sebagai Variabel Moderasi di Provinsi Jawa Barat Rachman, Bobi; Dewi, Fertika Puspita; Susanto, Laela
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.v10i2.5895

Abstract

This study aims to analyze the effect of financial literacy on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) with the utilization of Financial Technology (FinTech) as a moderating variable. The research is grounded in the importance of MSME actors’ ability to manage finances effectively and utilize digital innovation to enhance business competitiveness and sustainability in the digital economy era. A quantitative explanatory approach was employed, involving MSME owners in West Java Province as the study population, with a sample of 400 respondents determined using the Slovin formula at a 5% margin of error. Data were collected through Likert-scale questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings show that financial literacy has a positive and significant effect on MSME financial performance, as indicated by an R² value of 0.582. This means that 58.2% of the variation in financial performance is explained by financial literacy and FinTech utilization, while the remaining 41.8% is influenced by other factors outside the model. Moreover, FinTech utilization also has a positive effect on financial performance and moderates the relationship between financial literacy and financial performance. Higher FinTech adoption strengthens the influence of financial literacy on MSME performance. These findings highlight the importance of synergy between financial education and digital technology adoption in promoting financial inclusion and supporting MSME growth in West Java.  
Pengaruh CAR, NIM, dan BOPO terhadap ROA pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2024 Pratama, Muhammad Aliff; Susanto, Heri; Pranamulia, Agus
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.v10i2.5908

Abstract

This study analyzes the effect of Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), and Operational Efficiency Ratio (BOPO) on Return on Assets (ROA) in 36 banks listed on the Indonesia Stock Exchange (IDX) in 2024. The analysis was conducted using multiple linear regression, including a simple robustness test through winsorizing to reduce the influence of outliers. The results show that BOPO has a significant negative effect on ROA in both the original model (β = –0.086; p < 0.001) and winsorized data (β = –0.090; p = 0.000), while NIM has a significant positive effect in the original model (β = 0.096; p = 0.031) but is not significant after winsorizing (β = 0.075; p = 0.070), and CAR has no significant effect in both models. Simultaneously, all three independent variables influenced ROA (F = 87.036; p < 0.001). The regression model explained 89.1% of the variation in ROA in the initial model and 91.0% after winsorizing, confirming the stability of the results. These findings emphasize that bank profitability is significantly influenced by operational efficiency and net interest margin management, while capital adequacy does not contribute significantly. Robustness tests confirmed the validity of the model, showing that conclusions remained consistent even when the data was smoothed to remove outliers.
Implementasi Konsep Marketing 5.0 dalam Strategi Pemasaran UMKM: Studi Kasus pada Adaptasi Teknologi dan Human-Centered Approach Baskara, Andika; Nurhayati, Nurhayati; Firdaus, Firdaus
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.v10i2.5920

Abstract

This study aims to explore the application of the Marketing 5.0 concept in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, with a focus on the challenges and strategies faced in adopting advanced technology in digital marketing. This study employs a descriptive–qualitative approach using a case study design in the city of Semarang, the research involved 10 participants (business owners, marketing managers, and digital marketing staff). Using thematic analysis, the study identifies key themes, including the adoption of basic digital technologies as the foundation of marketing; early use of AI such as customer service chatbots and automated product recommendations; utilisation of simple analytics from social media and e-commerce platforms to map consumer behaviour; and the strengthening of human-centred approaches through storytelling and personalised content. Practical examples include the use of simple IoT tools for stock monitoring and Instagram insights to determine optimal posting times. The findings reveal that major challenges, limited digital infrastructure, low technological literacy, and constrained human resources can be addressed through gradual technology adoption and external support, particularly government-led digital training and technical assistance from technology companies. The study underscores that a mindset shift towards greater openness to technology is essential for MSMEs to fully harness the potential of Marketing 5.0.
Analisis Fiskal dan Inflasi pada Pertumbuhan Ekonomi dan Implikasinya terhadap Pengangguran Arifin, Zainal; Barkah, Januar; Alam, Bambang Perkasa
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.v10i2.5924

Abstract

This study aims to analyze the effect of fiscal policy represented by government expenditure together with inflation on economic growth in Indonesia during the 2007–2021 period. A quantitative approach was employed using the Ordinary Least Squares (OLS) method with EViews 12 software. Economic growth was used as the dependent variable, while government expenditure and inflation served as the independent variables. The results indicate that government expenditure and inflation simultaneously exert a significant influence on economic growth, as reflected by the Prob(F-statistic) value of 0.040772. However, the partial test shows that both independent variables have no significant effect on economic growth. Government expenditure exhibits a negative and insignificant relationship, whereas inflation shows a positive yet insignificant influence. These findings imply that the increase in government spending has not been fully directed toward productive sectors, particularly during the COVID-19 pandemic period. In addition, low inflation does not indicate strengthened aggregate demand. Overall, this study emphasizes the importance of synergy between fiscal policy and price stability in supporting sustainable economic growth in Indonesia.
Pengaruh Labelisasi Halal dan Sertifikasi Halal terhadap Minat Beli Produk Makanan dan Minuman UMKM di Kelurahan Mekarwangi Bogor Supandi, Agus; Widiyarini, Widiyarini; Asikin, Iin; Septariani, Desy; Johan, Ria Susuanti
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.v10i2.5925

Abstract

The rapid growth of the food and beverage MSME sector in Indonesia, particularly in areas dominated by Muslim consumers such as Mekarwangi Village in Bogor, highlights the importance of halal assurance in purchasing decisions. This study aims to analyze the influence of halal labeling and halal certification on consumer purchase intention toward food and beverage MSME products. A quantitative approach was employed by distributing questionnaires to 100 respondents. The data were analyzed using multiple linear regression with the assistance of EViews 12 software. The findings reveal that halal labeling has a positive and significant effect on purchase intention, indicating that a clear halal logo on the product packaging can increase consumer confidence in purchasing decisions. Halal certification also has a positive and significant effect and becomes the most dominant factor influencing consumer purchase intention. The regression model explains 91.81% of the variation in purchase intention, while the remaining percentage is explained by other external factors. Classical assumption tests confirm that the model fulfills BLUE criteria, ensuring the validity of the estimation results. This study emphasizes that halal-based marketing strategies are crucial to enhance consumer trust and strengthen the competitive advantage of MSMEs operating in the food and beverage industry within local markets.
Integrated Information Systems and Management Accounting System Design: A Global Bibliometric Analysis of Their Impact on Interorganizational Performance Zahra, Silmy Auliya
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.v10i2.5929

Abstract

This study examines the role of the Management Accounting System (MAS) in supporting interorganizational performance through Integrated Information Systems (IIS). Using a bibliometric analysis approach on global publications, the research explores trends, core themes, and the relationships among MAS, IIS, and interorganizational performance. The results indicate a significant increase in publications related to this topic since 2007, with prominent focuses such as cost accounting, competition, decision-making, and accounting. The integration of IIS and MAS has been shown to enhance efficiency, coordination, and transparency within interorganizational relationships, as well as to support strategic decision-making. The study also identifies learning systems and organizational learning as areas that require further exploration.
The Landscape of Current Cloud Accounting Research: A Systematic Literature Review Rodhiyah, Indah; Kesuma, Sambas Ade; Nasution, Fahmi Natigor; Erwin, Keulana
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.v10i2.5931

Abstract

This study systematically maps the recent cloud accounting literature, focusing on adoption factors, impacts on organizational performance, analytical technology implementation, and the theoretical frameworks and methodologies used in research conducted from 2024 to 2025. This study uses a Systematic Literature Review (SLR) guided by the PRISMA protocol. Data sources were obtained from the Scopus database using the single search string "cloud accounting" applied to Title/Abstract/Keywords fields. A total of 202 articles were identified and screened in stages based on publication year (2024-2025), document type, publication status, language, open access, and journal quality (Q1-Q4 based on Scimago Journal Rank). The selection process resulted in 16 final articles indexed in quartiles (Q1: 2 articles; Q2: 3 articles; Q3: 9 articles; Q4: 2 articles). Key findings are: (1) technological (security, compatibility, IT infrastructure), organizational (readiness, management support, employee capability), and environmental (stakeholder pressure, regulation) factors determine adoption; (2) cloud accounting enhances financial reporting quality, strengthens internal control, and curbs creative accounting; (3) analytical algorithms (k-Means, ID3, CAP, IGOA-KELM) are increasingly applied to support more intelligent financial decision-making. (4) Technology Acceptance Model (TAM) and Technology-Organization-Environment (TOE) frameworks dominate theoretical approaches, with Structural Equation Modeling (SEM) as the primary analytical method. This study provides a comprehensive synthesis integrating three previously fragmented research streams (adoption, impact, analytics) and offers practitioners evidence-based guidance for cloud accounting implementation, while identifying critical research gaps for future investigation.  

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