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INDONESIA
Jurnal EMT KITA
ISSN : 25797972     EISSN : 25496204     DOI : -
Core Subject : Economy,
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
Pengaruh Lingkungan Kerja Terhadap Kinerja Karyawan Pada Operator Departemen Dyeing and Finishing PT X Majalaya Ayudhiya, Jihan Syairaa Paras Putri; Sukoco, Iwan; Dai, Ratna Meisa
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.v10i3.6963

Abstract

This study seeks to examine and evaluate the work environment conditions and their impact on the performance of employees working as operators in the Dyeing and Finishing Department at PT X Majalaya. This research employs a quantitative method with descriptive and associative approaches. Data were collected through observation, unstructured interviews, and the distribution of questionnaires to the research respondents. The population of this study consists of operators in the Dyeing and Finishing Department of PT X Majalaya. The sampling technique used was simple random sampling, resulting in 66 respondents as the research sample. Data analysis was conducted using simple linear regression, significance testing (t-test), and the coefficient of determination. The results indicate that the work environment has a positive and significant effect on employee performance among operators in the Dyeing and Finishing Department of PT X Majalaya. These findings explain that a supportive work environment can encourage improvements in employee performance in carrying out their duties and responsibilities in the workplace.
Faktor-Faktor Pendukung Partisipasi Perempuan Bekerja pada Sektor Informal di Kota Pekanbaru Arda, Sakinah Amalia; Budiartiningsih, Rahmita; Utami, Bunga Chintia
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 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.v10i4.6982

Abstract

This study aims to determine what factors support women's participation in the informal sector in Pekanbaru City. The research method used a quantitative approach by distributing questionnaires to 100 respondents selected through quota sampling. Data were analyzed using descriptive analysis. The results show that women's participation in the informal sector in Pekanbaru City is dominated by women aged 45-64 years, have a secondary education level (high school/vocational high school), and are married. Among the factors described, marital status is the most dominant factor in supporting women's participation in the informal sector in Pekanbaru City. The results show that the informal sector functions as an adaptive space for women who face limited access, thus becoming the main support for women's work participation in Pekanbaru City.
Pengaruh Paparan Konten Edukasi Karier di Media Sosial TikTok terhadap Kesiapan Perencanaan Karier Generasi Zelenial di Universitas Bengkulu Irawan, Dimas Agus; Afrilia, Sahara; Saputra, Fajri; Nopriyanti, Fickah; Yasinta, Desvi; Hidayat, Zhafif
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.v10i3.7011

Abstract

This study was conducted to analyze the influence of career education content on TikTok social media on the career planning readiness of Generation Z at the University of Bengkulu. This study used career planning content as the Y variable and educational content as the X variable, a widely used test variable. However, in the context of similar research, researchers have limited the research object to only one object of study. The approach used in this study is a quantitative method, a method rarely used in similar research contexts. The use of Generation Z students certainly offers a new perspective, considering that this generation grew up with internet technology and does not need to adapt to digital developments. This study used a quantitative approach, with data obtained through primary data distributed to respondents using a non-probability sampling technique. The data were analyzed using simple linear regression analysis to examine the influence of the test variables, with a significance level of α = 0.005 (5%). This study uses a Probit Regression model as an alternative to modeling the dependent variable, focusing on the Y variable, which has a value of 0 or 1, thus assuming that Y follows a standard normal distribution. This study shows that exposure to career education content on TikTok is accepted and has a positive effect on the career planning of Generation Z at the University of Bengkulu. This study is limited by its population coverage. The researcher did not have a complete list of all active TikTok users within Generation Z at the University of Bengkulu, represented by 110 respondents from the original user base. Therefore, the population was expanded to an infinite size. This study provides implications for whether career education content on TikTok is effective in developing career plans and preparing for the world of work.
Pengaruh Likuiditas, Solvabilitas, dan Aktivitas terhadap Profitabilitas Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2022–2023 Soleha, Soleha; Aminah, Aminah
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 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.v10i4.7013

Abstract

This study aims to evaluate the disclosure of the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2023 period. Using a descriptive quantitative approach, data was obtained from the annual financial statements of 28 companies using the purposive sampling method. The results showed that solvency had a significant negative effect on financial performance, while liquidity and activity had no significant effect. The study highlights the importance of transparency in the disclosure of financial statements in accordance with applicable standards and adds company size as a control variable for a more comprehensive analysis. These findings provide valuable insights for investors and company management in making investment decisions and improving financial strategies. With this update and increase in transparency, it is hoped that the company's financial performance can be better and can increase investor confidence in the mining sector. This research is expected to increase accountability and transparency of financial information in the mining sector.
The Influence of Tax Planning and Corporate Governance on Firm Value (Empirical Study on Consumer Goods Sector Companies Listed on Indonesia Stock Exchange in the period 2017 - 2020) Armansyah, Rendy; Wahyudi, Imam
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.v10i3.7021

Abstract

This study seeks to investigate the effects of tax planning, institutional shareholding, managerial shareholding, board independence, and audit assurance quality on firm valuation. Firm valuation is regarded as a fundamental indicator of corporate performance, as it reflects investors’ perceptions and the overall financial condition of the firm. The analysis is conducted on a sample of 27 consumer goods companies listed on the Indonesia Stock Exchange (IDX) over the 2017–2020 period. A quantitative approach with an associative research design is employed, utilizing panel data regression techniques carried out using EViews 9.0. The empirical findings indicate that institutional shareholding, board independence, and audit assurance quality have a positive and statistically significant impact on firm valuation. In contrast, tax planning and managerial shareholding are found to have no significant effect on firm valuation within the observed sector. Moreover, the results of the simultaneous significance test (F-test) demonstrate that all independent variables jointly influence firm valuation, accounting for approximately 83.78% of its total variation. Overall, the findings emphasize that effective corporate governance structures and credible audit practices play a critical role in strengthening firm valuation, particularly in the consumer goods industry.
Peran Kualitas Audit dalam Memoderasi Pengaruh Kebijakan Pembayaran Dividen terhadap Nilai Perusahaan Padya, Handini Nara; Wijayanti, Rita
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.v10i3.7048

Abstract

Developments in the capital market require companies to enhance corporate value as a key indicator of performance and investment appeal. Dividend payment policies are often viewed as a positive signal by investors, while audit quality is expected to enhance the credibility of financial statements. However, the role of audit quality in strengthening the relationship between dividend policy and corporate value has yet to yield consistent results, particularly in the property and real estate sector. This study aims to examine and analyze the impact of dividend payment policies on corporate value and to test the moderating role of audit quality in this relationship among companies in the property and real estate subsectors listed on the Indonesia Stock Exchange during the 2020–2023 period. This study uses secondary data in the form of annual financial statements obtained from the Indonesia Stock Exchange, the companies’ official websites, and supported by data from IDN Financial. The research sample was determined using purposive sampling. The analytical methods used include descriptive statistics, classical assumption tests (normality, multicollinearity, and heteroscedasticity), and multiple regression analysis. The results indicate that dividend payment policies have a significant effect on firm value. Audit quality does not moderate the relationship between dividend payment policies and firm value. This suggests that the market places greater emphasis on dividend payout decisions as a direct indicator of firm performance than on audit quality as a moderating variable.
Strategi Pengelolaan Hotel Berbasis Kearifan Lokal dalam Mendukung Pariwisata Berkelanjutan di Sumatera Utara Afni, Riza; Tambunan, Susi Marta; Manurung, Rianto; Sinay, Kaleb Yusuf
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.v10i3.7109

Abstract

This study aims to analyze hotel management strategies based on local wisdom to support sustainable tourism in North Sumatra. Local wisdom, as a cultural value that lives in the community, has great potential in creating service differentiation and increasing the competitiveness of the sustainability-oriented hotel industry. The research method used is a qualitative approach with data collection techniques through in-depth interviews, observation, and documentation at several hotels that implement elements of local wisdom in their operations. Data analysis was conducted using thematic analysis techniques to identify the applied strategy patterns. The results show that hotel management strategies based on local wisdom can be realized through the integration of cultural values ​​in architectural design, the provision of regional culinary specialties, culture-based services, and empowerment of local communities. The implementation of these strategies has been proven to increase tourist satisfaction, strengthen destination identity, and support economic, social, and environmental aspects within the framework of sustainable tourism. However, challenges faced include limited human resources, a lack of standardization of the application of local wisdom, and minimal integrated policy support. This study implies that synergy between hotel industry players, the government, and local communities is essential to optimize the application of local wisdom as a sustainable hotel management strategy. These findings are expected to be a reference for policies on the development and implementation of hotel management that supports sustainable tourism in Indonesia.
Pengaruh Kepemimpinan, Kompensasi Finansial, dan Komitmen terhadap Kinerja Pegawai dengan Mediasi Budaya Organisasi di Biro Perencanaan dan Administrasi Lemdiklat Polri Putra, I Kadek Alit Suwardana; Purnomo, Hadi; Sukiman, Sukiman
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 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.v10i4.7123

Abstract

This study aims to determine and analyze the effect of leadership on organizational culture. To determine and analyze the effect of financial compensation on organizational culture. To determine and analyze the effect of organizational commitment on organizational culture. To determine and analyze the effect of leadership on employee performance. To determine and analyze the effect of financial compensation on employee performance. To determine and analyze the effect of organizational commitment on employee performance. To determine and analyze the effect of organizational culture on employee performance at the Planning and Administration Bureau of the Education and Training Institute of the Indonesian National Police. This study uses a quantitative approach with descriptive and associative research types. The population studied consisted of 60 employees of the Renmin Bureau of the Indonesian National Police Education and Training Institute. The sampling technique used was total sampling. The data collection techniques used in this study were questionnaire distribution and observation. The analysis technique used in this study was the SmartPLS 3.0 program. The results of the study show that: 1) There is no significant effect of leadership on organizational culture. 2) There is no significant effect of financial compensation on organizational culture. 3) There is a positive and significant effect of organizational commitment on organizational culture. 4) There is a positive and significant effect of leadership on employee performance. 5) There is a positive and significant effect of financial compensation on employee performance. 6) There is a positive and significant effect of organizational commitment on employee performance. 7) There is a positive and significant effect of organizational culture on employee performance.
Pengaruh Tata Kelola Perusahaan yang Baik terhadap Kinerja Keuangan dengan Pengungkapan Laporan Berkelanjutan sebagai Variabel Moderasi Hakim, Rizal Ziddan; Fitriasari, Rizka
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 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.v10i4.7165

Abstract

This quantitative study aims to analyze the influence of corporate governance on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, with sustainability report disclosure as a moderating variable. Corporate governance in this study is represented by managerial ownership, institutional ownership, and audit committee size. Secondary data were analyzed using multiple linear regression and moderated regression analysis to examine the moderating role of sustainability report disclosure in the relationship between corporate governance and financial performance. The results indicate that institutional ownership has a significant influence on financial performance, while managerial ownership and audit committee size do not show a significant effect. Furthermore, sustainability report disclosure significantly moderates the relationship between institutional ownership and financial performance, but does not moderate the influence of managerial ownership and audit committee size.