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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 840 Documents
 80   81   82   83   84 
Comparative Analysis of Inventory Recording Systems Using the Perpetual Method in MSMEs in Medan City Adinda Chairatunnisa; Nabilla Lubis; Hallisa Amalliya; Suci Abdillah; Henny Andriyani Wirananda
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.7393

Abstract

This research examines the comparison of three inventory recording methods in a perpetual system, namely FIFO (First In First Out), LIFO (Last In First Out), and the Average method, to understand their impact on the cost of goods sold (COGS), ending inventory value, and net profit. The FIFO method assumes that the items acquired first will be sold or used first, while the LIFO method assumes that the items acquired last will be sold or used first. The Average Method calculates the cost of goods sold based on the average purchase price of inventory. This study applies a quantitative approach with a descriptive comparative method and transaction simulation to evaluate the recording results of the three methods over a specific period. The research findings indicate that the FIFO method results in lower cost of goods sold and higher inventory value, while the LIFO method results in higher COGS and lower inventory value. The Average method provides more stable results among the two. These findings indicate the importance of selecting the appropriate recording method to influence the financial performance and inventory management of trading companies.
Revaluation of Fixed Assets: Innovative Strategies in Optimizing Value and Economic Lifespan at PT Garuda Indonesia Dewi Sri Wahyuni; Naila Zahira; Desi Enjel Hasibuan; M. Milwan Zuhri; Henny Andriyani Wirananda; Alistraja Dison Silalahi
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.7394

Abstract

This study aims to analyze the implementation of fixed asset revaluation as an innovative strategy to optimize the value and economic useful life of assets at PT Garuda Indonesia (Persero) Tbk. Revaluation is carried out to align the book value of fixed assets with their fair value amid external dynamics, particularly the COVID-19 crisis. Using a descriptive qualitative approach, this research employs secondary data from the company’s annual reports from 2020 to 2024. The results indicate significant fluctuations in revaluation values, reflecting the company’s strategic response to financial pressures and changes in the business environment. Revaluation has contributed to more relevant financial reporting, improved capital structure, fiscal efficiency, and extended economic life of assets. The policy also reflects compliance with PSAK 16 and forms part of a long-term managerial strategy for recovery and enhanced competitiveness. Thus, fixed asset revaluation is not merely a technical accounting measure but a critical instrument in corporate strategic decision-making.
The Impact of Debt Financing on Financial Performance and Business Risk at PT PLN (Persero) Arifah Zahirani; Aisyah Putri; Saddam Arafit Siregar; Henny Andriyani Wirananda; Indra Fauzi
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.7395

Abstract

This study analyzes the effect of debt financing on financial performance and business risk at PT PLN (Persero) during the 2019–2024 period. Debt financing is an important source of capital for PLN in supporting the development of national electricity infrastructure. Secondary data in the form of financial reports are analyzed using financial ratios such as Debt to Equity Ratio (DER), Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The results of the study indicate that well-managed debt financing has a positive impact on the company's financial performance, marked by an increase in the profitability ratio and stability of the capital structure. However, risk management is still needed to avoid excessive financial burdens that can increase business risk. PLN's efforts to reduce debt balances and manage financing efficiently have succeeded in increasing the company's net profit. This study provides strategic recommendations for PLN management in maintaining a balance between the use of debt financing and risk control to support the company's sustainability and growth.
An Analysis of Securities Investment in PT Bank Central Asia Tbk within the Indonesian Capital Market Context Ravina Alya Lubis; Atika Farandina Rangkuti; Nadila Natasya; Henny Andriyani Wirananda; Shita Tiara
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.7396

Abstract

This study aims to analyze the securities investment strategy carried out by PT Bank Central Asia Tbk (BCA) in the Indonesian capital market during the 2020–2024 period. The study uses a quantitative approach with secondary data obtained from the company's annual report and official sources of the Indonesia Stock Exchange. The results of the study show that BCA has consistently increased the value of its investment portfolio through asset diversification, including government bonds, sukuk, corporate bonds, reverse repos, and stocks classified as FVTPL assets. This investment strategy demonstrates BCA's ability to respond to market dynamics and utilize capital market instruments that have controlled risks and competitive returns. The significant increase in the value of the securities portfolio by 62.7% in five years proves the effectiveness of the company's investment expansion strategy. Amid global performance and domestic economic fluctuations, BCA has succeeded in maintaining financial performance and stability through adaptive risk management and selective utilization of investment opportunities. These findings indicate that securities investment is an important instrument in supporting financial resilience and company value in the capital market.
Analisis Pengaruh Motivasi, Disiplin Kerja, dan Etos Kerja terhadap Kinerja Personil melalui Kinerja Tugas pada Salah Satu Satuan Kerja Kepolisian di Jakarta Deby Saputra; Hamsinah B; Rahmi Hermawati
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.7408

Abstract

The purpose of this study was to examine and analyze the effects of motivation, work discipline, and work ethic on task implementation and performance, as well as the effect of task implementation on the performance of personnel in a special police work unit in Jakarta. This study was designed using a descriptive method with a quantitative approach employing the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The population consisted of 328 personnel from a special police work unit in Jakarta. The sampling technique used was probability sampling with a simple random sampling approach. The sample size was determined using the Slovin formula, resulting in 180 respondents. The findings indicate that motivation, work discipline, and work ethic have a positive and significant effect on task implementation. Motivation and work ethic also have a positive and significant effect on performance, while work discipline has a positive but insignificant effect on performance. Furthermore, task implementation has a positive and significant effect on performance. Therefore, task implementation serves as an intervening variable in the relationship between motivation, work discipline, and work ethic and personnel performance.
Analisis Faktor Persepsi pada Atribut Produk, Personal, Sosial, dan Budaya terhadap Keputusan Pembelian (Studi Kasus Kuliner Kota Kuningan) Rahadian Muslim; Edi Setiawan
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.7409

Abstract

This study aims to analyze the factors influencing tourists’ purchasing decisions regarding the traditional culinary product Tape Ketan Pamela in Kuningan Regency. The factors examined include cultural, social, and personal factors, as well as product attributes consisting of product quality, cleanliness, price perception, and promotion. This research employed a quantitative approach using logistic regression analysis. Data were collected through questionnaires distributed to 150 tourist respondents who visited Kuningan Regency and were familiar with or had purchased Tape Ketan Pamela. The results of the logistic regression analysis indicate that several variables significantly influence tourists’ purchasing decisions. The variables of visit purpose, age, and product attributes, particularly perceived product cleanliness are significant predictors of purchasing decisions. Among these variables, visit purpose shows the highest odds ratio, indicating that it is the most dominant factor influencing the likelihood of purchasing the product. Meanwhile, nationality does not have a significant effect on purchasing decisions. This study contributes to the literature on consumer behavior in the context of local culinary tourism and provides practical implications for business owners in developing data-driven marketing strategies based on tourist characteristics and product attributes. Future studies are recommended to include additional variables such as brand image, culinary experience, and customer loyalty to enhance the explanatory power of the model.
Pengukuran Kinerja Keuangan dengan Pendekatan Value Based Management pada PT Indah Kiat Pulp & Paper Tbk Periode 2019–2024 Rafidah Kalistyaningrum; Asep Muslihat; Hari Sulistiyo
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.7412

Abstract

This study aims to analyze the financial performance of PT Indah Kiat Pulp & Paper Tbk for the 2019–2024 period using Value-Based Management techniques, namely Economic Value Added (EVA) and Market Value Added (MVA). This study employs a descriptive quantitative analysis approach using secondary data obtained from PT Indah Kiat Pulp & Paper’s annual financial reports published on the Indonesia Stock Exchange. The results show that EVA consistently remained negative throughout the study period, indicating that the company has not been able to create Economic Value Added because the operating profit generated was insufficient to cover the cost of capital incurred. On the other hand, MVA remained consistently positive because the company’s market value exceeded the invested capital, indicating that the company was able to create Market Value Added and gain investor confidence. PT Indah Kiat Pulp & Paper Tbk has proven capable of creating market value for its shareholders, as reflected by its positive MVA, although it has not yet succeeded in creating economic value-added based on the EVA approach. Therefore, the company needs to improve capital efficiency and profitability in order to generate sustainable economic value-added.
Pengaruh Manajemen Shift terhadap Kinerja Karyawan dengan Burnout sebagai Variabel Moderasi pada UMKM Penyedia Makan Bergizi Gratis (MBG) Balqis Zahwa Khoirunnisa; Rohimat Nurhasan
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.7551

Abstract

This study analyzes the effect of Shift Work Time Management on Employee Performance and examines the moderating role of burnout among employees of Micro, Small, and Medium Enterprises (MSMEs) involved in the Free Nutritious Meals (MBG) program in Leles District, Garut Regency. A causal quantitative research design with a moderation approach was employed, involving a total sample of 60 respondents. Data were collected using a Likert-scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 3 software. The findings indicate that Shift Work Time Management has a significant and positive effect on Employee Performance (path coefficient = 0.584; p-value = 0.000). Furthermore, burnout was found to negatively moderate this relationship (path coefficient = -0.312; p-value = 0.001), suggesting that higher levels of burnout weaken the positive influence of Shift Work Time Management on Employee Performance. These results support the Conservation of Resources Theory and emphasize that maintaining employees’ mental well-being is a crucial strategic factor for improving organizational performance, particularly in MSMEs that rely heavily on human labor.
Dominansi Pengaruh Literasi Keuangan, Kecerdasan Emosional, Financial Self-Efficacy, dan Pembelajaran Keuangan di Kampus terhadap Perilaku Pengelolaan Keuangan Mahasiswa (Studi Kasus Mahasiswa STIE Indonesia Jakarta) Nelli Novyarni; Nabilah Amanda; Reni Harni; Kartijo Kartijo
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.7556

Abstract

This study aims to analyze the influence of financial literacy, emotional intelligence, financial self-efficacy, and campus financial learning on the financial management behavior of students’ at STIE Indonesia Jakarta in the 2021 and 2022 Academic Years. This type of research is quantitative research with an associative approach. The data used is primary data obtained by distributing questionnaires to respondents. The sample in this study amounted to 110 students, consisting of students of the 2021 and 2022 intakes of the S-1 Accounting and S-1 Management study programs, who were selected using a non-probability sampling technique with a purposive sampling method. The research instrument consists of 24 questionnaire items arranged based on indicators of each variable, and distributed in the form of Google Form. Data analysis was carried out using SmartPLS version 4.0, including the stages of evaluating the measurement model, The R-square value of 0.677 indicates that the independent variables in the model explain 67.7% of the variance in the dependent variable. The remaining 32.3% is explained by factors outside the model. Therefore, the results of this study indicate that financial literacy, emotional intelligence, financial self-efficacy, and financial learning on campus significantly influence the financial management behavior of students at STIE Indonesia Jakarta.
Pengaruh Adopsi FinTech, Financial Literacy, dan Financial Inclusion terhadap Kinerja UMKM melalui Daya Saing di Kota Jakarta Utara Jihad Ihsan Ramadan
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.7447

Abstract

The rapid development of digital technology has encouraged Micro, Small, and Medium Enterprises (MSMEs) to improve their competitiveness and business performance. This study aims to analyze the effect of fintech adoption, financial literacy, and financial inclusion on MSME performance through competitiveness as a mediating variable among MSMEs in North Jakarta. This research employed a quantitative approach with a causal design. Data were collected from 300 MSME owners and managers using a structured questionnaire with a five-point Likert scale. The sampling technique used was purposive sampling. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results indicate that financial literacy and financial inclusion have a positive and significant effect on competitiveness, while fintech adoption does not significantly affect competitiveness. Furthermore, fintech adoption, financial literacy, and competitiveness significantly influence MSME performance, whereas financial inclusion has no direct effect on MSME performance. Mediation analysis reveals that competitiveness does not mediate the relationship between fintech adoption and MSME performance. However, competitiveness partially mediates the relationship between financial literacy and MSME performance as well as between financial inclusion and MSME performance. The findings suggest that improving financial literacy and financial inclusion can strengthen MSME competitiveness and ultimately enhance business performance. Therefore, policymakers and financial institutions should encourage financial education and expand access to financial services for MSMEs.

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