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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 809 Documents
 71   72   73   74   75 
The Role of Halal Oracle Systems in Ensuring Shariah Compliance in Islamic Blockchain Applications Nisa, Rifqun; Cholil, Ahmad
Jurnal EMT KITA Vol 10 No 3 (2026): JULY 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.v10i3.6020

Abstract

The rapid adoption of blockchain technology in Islamic finance highlights the urgent need for mechanisms that ensure every transaction, data input, and automated process remains compliant with Shariah principles. A critical component in achieving this compliance is the oracle system, which connects off-chain data to blockchain networks. However, conventional oracles often lack ethical filters, resulting in potential misalignments with Islamic law. This study conceptualizes the Halal Oracle system, a solution that integrates technical precision with Shariah governance. Using a descriptive qualitative method based on literature review, this paper examines the operational framework of Halal Oracles, contrasts them with conventional models, and explores their applications in Islamic digital sectors such as halal supply chains, digital zakat, and Shariah-compliant smart contracts. The findings indicate that Halal Oracles incorporate layers of curation, certification, and auditing based on Islamic jurisprudence, thereby reinforcing accountability and legitimacy within Islamic blockchain ecosystems. The study also highlights challenges including the need for regulatory standardization, technical interoperability, and cross-jurisdictional alignment.
Analisis Pengaruh Pendapatan, Belanja, dan Kemandirian Fiskal terhadap Kinerja Keuangan Daerah: Studi pada Provinsi Sulawesi Selatan Syaputra, Muh. Yusril Amal; Kamaruddin, Citra Ayni; Regina, Regina; Ma’ruf, Muhammad Imam; Hastuti, Diah Retno Dwi
Jurnal EMT KITA Vol 10 No 3 (2026): JULY 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.v10i3.6062

Abstract

This study analyzes the influence of regional revenue, regional expenditure, and fiscal independence on the financial performance of the South Sulawesi Provincial Government. Fluctuations in revenue, expenditure patterns, and the level of fiscal dependency over the last ten years indicate the dynamics of regional financial management. The study uses a quantitative approach with annual time-series data from 2010–2024. Financial performance is measured through the growth ratio, while the independent variables are derived from the Regional Budget (APBD) financial indicators. The results show that each variable has a different influence on financial performance, mainly through expenditure effectiveness, revenue capacity, and the level of fiscal independence. These findings emphasize the importance of increasing fiscal independence and optimizing productive spending in order to strengthen the sustainability of regional financial management.
Penerapan Metode Design Thinking pada Produk Tas Multifungsi 3 in 1 Universatile Sahroni, Muhammad; Nugraha, Rizki Agung; Ramadhan, Muhammad Daffa; Kusnanto, Danang
Jurnal EMT KITA Vol 10 No 3 (2026): JULY 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.v10i3.6094

Abstract

UniVersatile is a multifunctional bag innovation developed in 2024 by a group of management students. Born from a campus entrepreneurship project, this product was created to address the needs of urban communities with high mobility who often face the inconvenience of carrying more than one bag in their daily activities. Beyond its functional aspects, UniVersatile also addresses environmental issues stemming from textile waste, as synthetic bags typically have a short lifespan and are difficult to decompose, contributing approximately 15% of domestic waste in Indonesia (KLHK, 2023). Through market research and direct consumer testing, UniVersatile has successfully designed a bag with smart pocket features, special compartments, and durable materials to support efficiency, cleanliness, and sustainability. This innovation not only addresses the practical needs of active users such as students, workers, and travellers, but also provides an environmentally friendly alternative to the fashion product consumption cycle.
Pengaruh Corporate Social Responsibility dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderator Novyarni, Nelli; Aminur, Dede Rizki; Harni, Reni; Kartijo, Kartijo
Jurnal EMT KITA Vol 10 No 3 (2026): JULY 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.v10i3.6100

Abstract

In the domestic market, companies such as PT Bukit Asam Tbk (PTBA) recorded a decline in revenue and profit in 2023 compared to the previous year due to price pressures, but remain optimistic about long-term prospects with market and production diversification strategies. This study aims to analyze the effect of Corporate Social Responsibility (CSR) and Company Size on Company Value, with Profitability as a moderating variable. The research subjects were coal mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This study used a quantitative approach with an archival research method to analyze the effect of Corporate Social Responsibility (CSR) disclosure and company size on company value, with profitability as a moderating variable. The data used were secondary data obtained from companies' annual reports and sustainability reports published on the official Indonesia Stock Exchange website (www.idx.co.id) and the official websites of each company. The population in this study was coal mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a purposive sampling method based on certain predetermined criteria. The data analysis techniques used were multiple linear regression and Moderated Regression Analysis (MRA), which were processed using EViews 13 software. The results of the study indicate that CSR Disclosure affects Company Value, Company Size affects Company Value. The influence of CSR and company size on company value is 31.56%. In addition, the effectiveness of CSR in increasing company value does not depend on the level of profitability and profitability is not always a reinforcing mechanism between company size and company value, so it does not automatically translate into increased value in the eyes of the market.
Pengaruh Self-Determination Theory dan Kepercayaan Pengguna terhadap Niat Adopsi AI ChatGPT dengan Karakteristik Teknologi sebagai Variabel Mediasi Rayyan, Adnin Canina; Susilowati, Nurdian
Jurnal EMT KITA Vol 10 No 3 (2026): JULY 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.v10i3.6167

Abstract

The use of AI ChatGPT is increasing in higher education environments. This study aims to analyze the influence of SELF-Determination Theory, which includes Perceived Autonomy, Perceived Competence, and Perceived Relatedness, as well as user trust, on the adoption intention of AI ChatGPT, with Technology Characteristics as a mediating variable. The research sample consisted of 117 Accounting Education students from the 2023 intake who were selected using probability sampling techniques. The research method used was a quantitative approach with Structural Equation Modeling analysis based on Partial Least Squares (SEM - PLS). The results showed that Self-Determination Theory and user trust had a positive effect on the adoption intention of AI ChatGPT and acted as mediating variables in the relationship between the independent variables and adoption intention. The conclusion of this study confirms that fulfilling psychological needs, user trust, and technology characteristics need to be considered to encourage optimal adoption of AI ChatGPT in the education sector.
Implementasi Kebijakan Koperasi Merah Putih dalam Mengurangi Ketimpangan Ekonomi di Provinsi Jawa Barat Anisaah, Siti; Silitonga, Fredy wage Bimo; Putri, Nayla Larasati Arinda; Astuti, Bimbi Riris Tri; Shaqi, Rania Aisyah; Satispi, Evi
Jurnal EMT KITA Vol 10 No 3 (2026): JULY 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.v10i3.6192

Abstract

This study aims to analyze the implementation of the Merah Putih Cooperative Policy as stipulated in Presidential Instruction No. 9 of 2025 in an effort to reduce economic inequality and promote equitable development. The research method used is library research with secondary data sources in the form of scientific journal articles, policy reports, and books published in the last five years. Data was obtained through the Google Scholar and Garuda databases, then analyzed descriptively and analytically. The results of the study show that the Merah Putih Cooperative plays a role in expanding access to low-cost capital, strengthening the capacity of micro, small, and medium enterprises (MSMEs) through training, distribution of basic necessities, and integration with the People’s Business Credit (KUR) program with a financing allocation of up to Rp50 trillion. The implementation of this policy has contributed to a 5-7 percent increase in the province’s Gross Domestic Product (GDP), increased economic inclusion in rural areas, and an increase in cooperative member income. However, the implementation of this policy still faces obstacles in the form of low cooperative literacy, limited quality of managerial human resources, weak institutional governance, overlapping roles with Village-Owned Enterprises (BUMDes), and limited use of digital technology. The research findings indicate that the Merah Putih Cooperative Policy is quite effective in promoting community-based economic equality. Therefore, it is necessary to strengthen institutional capacity, accelerate the digitization of cooperatives, enhance inter-agency synergy, and conduct ongoing monitoring so that the implementation of this policy can be replicated nationally and aligned with the Sustainable Development Goals (SDGs).
Pengaruh Lokasi, Pemasaran, dan Pelayanan terhadap Kepuasan Wisatawan Lokal Curug Lawe Benowo Kalisidi Pradipta, Amrizal Eka; Amron, Amron; Wardhani, Masitha Fahmi; Purusa, Nanda Adhi
Jurnal EMT KITA Vol 10 No 3 (2026): JULY 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.v10i3.6194

Abstract

This study aims to analyze the influence of location, marketing, and service on the satisfaction of tourists at Curug Lawe Benowo Kalisidi. The data used in this study comes from the distribution of questionnaires via Google Form and obtained with a total of 118 respondents. The sampling method in this study uses a purposive sampling method with the criteria that visitors have visited at least 2 times in the last 6 months. The analysis tool for processing data uses the SPSS 25.0 testing application. The method for analyzing this study is based on quantitative primary data, the use of multiple linear research methods, then the testing stages carried out are: validity test, reliability, classical assumption test, multiple linear regression, t test, F test and coefficient of determination. The results of the study show that: (1) Location contributes positively and significantly to the satisfaction of tourists at Curug Lawe Benowo Kalisidi. (2) Marketing has a positive and significant contribution to the satisfaction of tourists at Curug Lawe Benowo Kalisidi. (3) Service contributes positively and significantly to increasing the satisfaction of tourists at Curug Lawe Benowo Kalisidi.
Peran Kredibilitas Influencer, Iklan, Citra Merek dalam Memengaruhi Keputusan Pembelian Produk Skincare di TikTok Shop Kamila, Vera Rindiani; Hariyadi, Guruh Taufan; Nuryanto, Imam; Putra, Febrianur Ibnu Fitroh Sukono
Jurnal EMT KITA Vol 10 No 3 (2026): JULY 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.v10i3.6196

Abstract

This study aims to analyze the influence of Influencer Credibility, Advertising, and Brand Image on Purchasing Decisions for skincare products on TikTok Shop. A quantitative approach was used with a survey method of 139 respondents who are TikTok Shop users and have purchased skincare products. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through SmartPLS software. The results of the analysis show that Influencer Credibility and Brand Image have a positive and significant influence on Purchasing Decisions. Conversely, Advertising does not have a significant influence on Purchasing Decisions. These findings indicate that trust in influencers and positive perceptions of brands have a more dominant role in driving purchasing decisions than advertising. This study provides implications for business actors to optimize digital marketing strategies by emphasizing influencer credibility and strengthening brand image.
Pengaruh Budaya, E-WOM, dan Persepsi Kualitas Produk Terhadap Keputusan Pembelian Tolak Angin Hidayatullah, Hanif; Amron, Amron; Purwatiningsih, Aris Puji; Oktoriza, Linda Ayu
Jurnal EMT KITA Vol 10 No 3 (2026): JULY 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.v10i3.6200

Abstract

This study aims to analyze the influence of culture, E-WOM, and product quality perception on the purchase decision of Tolak Angin products in Semarang Regency. The use of data in this study came from the distribution of questionnaires through Google Form with purposive sampling techniques and obtained a sample of 112 samples. Data analysis using the SPSS 23.0 device. The use of quantitative methods based on primary data. The statistical analysis technique uses the data quality test method, multiple linear regression, hypothesis test, and F. test which results in (1) culture has a positive and significant effect on the purchase decision of Tolak Angin products. (2) E-WOM has a positive and significant effect on the purchase decision of Tolak Angin products. (3) Product quality perception has a positive and significant effect on the purchase decision of the Wind Repellent product. (4) culture, E-WOM, and product quality perception have a positive and significant effect simultaneously on the purchase decision of Tolak Angin products.
Kinerja Keuangan PT Bank Syariah Indonesia dan Kaitannya dengan Pertumbuhan Ekonomi Indonesia Faradilla, Ananda Natasya; Astuty, Sri; Kamaruddin, Citra Ayni; Rajab, Abdul; Regina, Regina
Jurnal EMT KITA Vol 10 No 3 (2026): JULY 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.v10i3.6225

Abstract

The development of Islamic banking in Indonesia following the merger has positioned PT Bank Syariah Indonesia (BSI) as a strategic entity within the national financial system. In line with this role, it is important to understand how BSI’s financial performance has evolved and how it is empirically related to Indonesia’s economic growth. This study aims to provide an empirical overview of the financial performance of PT Bank Syariah Indonesia and its descriptive association with Indonesia’s economic growth during the 2019–2023 period. This study employs a descriptive quantitative approach with a non-experimental research design. The data used are secondary data obtained from the annual financial reports of PT Bank Syariah Indonesia and Indonesia’s Gross Domestic Product (GDP) data. The bank’s financial performance is measured using Return on Assets (ROA), Return on Equity (ROE), and Capital Adequacy Ratio (CAR), while economic growth is proxied by GDP. The analytical methods applied include descriptive analysis and trend analysis to identify patterns and dynamics in the observed variables over the study period. The results indicate that PT Bank Syariah Indonesia’s financial performance experienced varying dynamics, with improvements observed in certain profitability and capital adequacy indicators during specific periods. Descriptively, the movement of BSI’s financial performance tends to align with the dynamics of Indonesia’s economic growth. However, this association is not intended to imply a causal relationship, but rather to represent an initial and contextual empirical indication.

Page 73 of 81 | Total Record : 809

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