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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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Dampak Kredit UMKM dan Tingkat Suku Bunga terhadap Pertumbuhan UMKM di Indonesia Sasmiharti, Juni; Nurhayati, Meti
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.v10i2.5946

Abstract

This study aims to examine the impact of MSME Credit and Interest Rates (BI Rate) on MSME Growth in Indonesia. Using panel data from five provinces during the 2019–2023 period, the study applies the Panel Least Squares method with White cross-section robust standard errors to obtain reliable estimates. The findings reveal that MSME Credit has a positive and significant effect on MSME Growth, confirming that access to productive financing plays a crucial role in enhancing the capacity and performance of micro, small, and medium enterprises. The BI Rate also shows a positive and significant effect, although its contribution is smaller compared to MSME Credit. The model explains 74.69% of the variation in MSME Growth, indicating that both variables serve as key determinants of MSME performance in Indonesia. These results imply the importance of expanding access to productive credit and maintaining monetary stability to support sustainable MSME development.
Hubungan Sektor Pariwisata terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Gowa Rahman, Abd.; Rahim, Abd.; Hastuti, Diah Retno Dwi; Irwandi, Irwandi; Astuty, 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.v10i2.5956

Abstract

This research aims to analyze the relationship between the tourism sector and Regional Original Income (PAD) in Gowa Regency. The tourism sector is considered to have great potential in increasing PAD through developing tourist attractions and increasing the number of tourist visits. The research method used is a quantitative approach with the Spearman Rank correlation analysis technique. The data used is time series data from 2015 to 2024 which includes the number of tourist attractions, the number of domestic tourists, foreign tourists and Gowa Regency PAD. The research results show that there is a strong and significant relationship between the number of tourist attractions and PAD. Meanwhile, a number of domestic tourists have a positive relationship with PAD. The number of foreign tourists shows a negative relationship. These results indicate that the development of tourist attractions has the most significant influence in increasing Gowa Regency's PAD compared to the number of tourist visits, especially foreign tourists.
Mengintegrasikan Praktik SDM Strategis untuk Mendorong Perubahan dan Inovasi Organisasi di Papua Barat: Tinjauan Pustaka Yesnat, Yeskiel; Ady, Sri Utami
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.v10i2.5980

Abstract

This study aims to examine the impact of strategic Human Resource Management (HRM) practices on organizational change and innovation in Papua Barat. The research employs a qualitative literature review method by analyzing relevant journals and academic articles from indexed sources to understand the relationship between HR practices, an organization's ability to change, and innovation. The findings indicate that strategic HR practices, such as employee skill development, empowerment, and structured performance management, have a positive impact on an organization's adaptability and capacity for innovation. Further discussion reveals that the implementation of HR practices supporting organizational change requires attention to local contextual factors in Papua Barat, such as limited infrastructure and low levels of workforce formality. In conclusion, the integration of strategic HR practices can enhance an organization's capacity to respond to changes and foster innovation. The implications of this study provide insights for organizations in Papua Barat to adopt adaptive HR strategies. Future research suggestions include exploring the application of strategic HR practices in specific industries in Papua Barat and conductng quantitative studies to measure the practical impact of these implementations.
Peran Strategi Pemasaran Digital dalam Meningkatkan Kesadaran Merek dan Loyalitas Konsumen: Studi Kasus Platform E-commerce di Indonesia Yesawen, Yohannes; Ady, Sri Utami
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.v10i2.5981

Abstract

The aim of this article is to analyze the role of digital marketing strategies in enhancing brand awareness and consumer loyalty on e-commerce platforms in Indonesia. This article employs a qualitative literature review method by examining various references from leading international journals published in the last five years. The findings of the research indicate that digital marketing strategies, including content personalization, the use of social media, and consumer data, have a significant impact on improving brand awareness. Furthermore, brand awareness plays a crucial role as an important mediator between digital marketing strategies and consumer loyalty. The discussion reveals that consumer loyalty is influenced not only by brand awareness but also by adequate digital experiences and the quality of service provided by the platform. In conclusion, to enhance consumer loyalty, e-commerce platforms in Indonesia need to design comprehensive digital marketing strategies that focus not only on brand recognition but also on delivering consistent and satisfying user experiences.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan terhadap Penghindaran Pajak Elizabeth, Jesica; Mahroji, Mahroji
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.v10i2.5982

Abstract

Companies legitimately attempt to lower their tax bills by exploiting tax loopholes; this is called tax avoidance. The purpose of this study is to examine how the Cash Effective Tax Rate (CETR) is affected by ROA, DER, and LN, in relation to tax avoidance. Agency theory, the basis of this study, states that managers tend to make decisions, including those related to corporate tax management, based on their own self-interest, rather than the interests of the owners. Using data from 112 observations from energy sector companies listed on the Indonesia Stock Exchange for the period 2021–2024, this study adopted a quantitative method with multiple linear regression. There is a negative correlation between tax avoidance and profitability, according to the study results. As profits increase, businesses are less likely to engage in tax avoidance strategies. This is in line with agency theory, which highlights the importance of reputation and owner influence on management. At the same time, there is no clear relationship between leverage and company size; this suggests that tax avoidance techniques by energy industry businesses are not always determined by their overall assets or debt levels.
Pemanfaatan Dana Desa untuk Pembangunan Infrastruktur Publik (Studi Kasus di Desa Sumberdadi, Kecamatan Sumbergempol, Kabupaten Tulungagung) Cholifah, Nurul; Diniati, Bintis Ti’anatud; Exsaputra, Muhammad Zakky; Wati, Ira Herlina; Jannah, Kartika Indah Kurniatul
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.v10i2.5983

Abstract

This study analyzes the utilization of village funds for infrastructure in Sumberdadi during 2023–2025. The aim is to assess transparency, accountability, and reporting practices. A qualitative approach was used, with data collected from interviews, documents, and field observations. Findings show that all infrastructure projects were completed and reported, but the proportion of funds allocated for infrastructure decreased each year. The study concludes that the utilization of village funds followed governance principles, although budget priorities shifted over time.
Pengaruh Pertumbuhan Penjualan, Ukuran Perusahaan, Leverage, Profitabilitas, Likuiditas, Kualitas Audit, dan Ketepatan Waktu Laporan Keuangan terhadap Nilai Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Wulandari, Resti; Sihono, 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.v10i2.5984

Abstract

Firm value is an important indicator reflecting investor perceptions of a company's performance and future prospects and is often used to assess shareholder welfare. This study aims to analyze the influence of sales growth, firm size, leverage, profitability, liquidity, audit quality, and timeliness of financial reports on firm value in the technology sector in Indonesia. The data used includes 135 financial reports from 27 technology companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The analytical approach used was multiple linear regression with classical assumption testing and hypothesis testing. The results show that sales growth, firm size, and profitability have a significant effect on firm value. Conversely, leverage, liquidity, audit quality, and timeliness of financial reports do not show a significant effect. The implications of this study's results suggest that technology company management needs to pay more attention to sales growth strategies and asset efficiency to create greater value for investors. Furthermore, investors and market analysts should prioritize fundamental aspects such as growth and profitability rather than relying solely on administrative compliance or capital structure in assessing a company's investment viability.
Pengaruh Komisaris Independen, Komite Audit, Preferensi Risiko Eksekutif, dan Profitabilitas terhadap Penghindaran Pajak Shinta, Shinta; Mahroji, Mahroji
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.v10i2.5985

Abstract

Tax avoidance practices represent a crucial aspect of corporate governance, reflecting management's legal efforts to minimize fiscal obligations. Agency conflicts arise when the interests of management (agents) clash with those of owners (principals), particularly in terms of tax compliance and financial reporting. Based on agency theory, this study examines the empirical influence of independent commissioners, audit committees, executive risk preferences, and profitability on tax avoidance. Using a quantitative approach, secondary data were collected from the annual reports of BEI banks for the period 2021–2023 and analyzed using multiple linear regression after testing classical assumptions. The results indicate that, partially, only profitability has a significant positive effect. Independent commissioners, audit committees, and executive risk preferences do not have individual impacts. However, all four variables simultaneously significantly influence tax avoidance practices, confirming the relevance of oversight mechanisms and managerial characteristics in controlling corporate opportunistic behavior.
Abnormal Return Saham Sektor Teknologi dan Keuangan: Studi Komparatif BEI dan SET Thailand saat Pandemi COVID-19 Martono, Cyrillius
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.v10i2.5996

Abstract

This study examines the presence of significant positive abnormal returns in the technology and financial sectors on the Indonesia Stock Exchange (IDX) and the Stock Exchange of Thailand (SET) during the COVID-19 pandemic. Using an event study methodology with a 360 trading days, namely March 2, 2020 (the date of the announcement of the first case of COVID-19 in Indonesia, t=0), with a sample size of 35 shares on the IDX (15 technology, 20 finance) and 30 shares on the SET (12 technology, 18 finance), this study measures the market's response to the pandemic shock. A one-sample t-test reveals significant positive abnormal returns in both sectors and markets, with the Indonesian technology sector recording the highest abnormal return. Paired t-tests confirm significant differences between the technology and financial sectors within the same market; in contrast, independent t-tests show no significant differences in abnormal returns across markets for the same sector. These findings indicate that the technology sector demonstrates greater resilience and growth potential than the financial sector, with relatively comparable performance across these major ASEAN markets. This study contributes to the literature on semi-strong-form market efficiency and signaling theory by addressing gaps in the literature on emerging ASEAN markets during a prolonged crisis and by providing strategic implications for investors and regulators in managing risks and making post-pandemic investment decisions. Additionally, the study highlights the need for enhanced regional policy collaboration to strengthen capital market stability in the ASEAN region.
Pengaruh Manajemen Laba Akrual, Ukuran Perusahaan, Kualitas Audit, dan Profitabilitas terhadap Kualitas Laba pada Perusahaan Manufaktur Muliani, Upekha Tri; Mahroji, Mahroji
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.v10i2.6002

Abstract

In an increasingly complex business environment, earnings quality is influenced not only by operational performance but also by various internal and external factors of a company. This study aims to analyze the effect of accrual earnings management, firm size, and audit quality on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021 to 2023. Earnings quality is an important indicator in evaluating a company's financial performance and serves as a basis for investors' decision-making. This research employs a quantitative approach using multiple linear regression analysis. The sample was selected using purposive sampling, with secondary data derived from companies’ annual financial reports. Based on agency theory, there is a conflict of interest between managers and owners, which encourages managers to maximize earnings quality by utilizing various internal and external factors. Accrual earnings management, audit quality, profitability and firm size serve as external monitoring mechanisms to mitigate conflicts between managers and owners. The results indicate that accrual earnings management has a positive and significant effect on earnings quality. However, firm size and audit quality do not have a significant effect on earnings quality. Nevertheless, simultaneously, all three independent variables are proven to have a significant effect on earnings quality. These findings suggest that accrual management practices play a crucial role in enhancing the quality of earnings information, while firm size and audit quality have not yet made a meaningful contribution in this context. This study has implications for companies to adopt greater transparency in financial reporting practices, and for investors to consider internal factors affecting earnings quality. The results are also expected to serve as an academic reference for future research in the field of financial accounting.

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