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E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis
ISSN : 1412968X     EISSN : 25989405     DOI : -
Core Subject : Economy, Science,
E-Mabis menerima artikel hasil riset dari para peneliti baik dosen, mahasiswa maupun praktisi dalam bidang ekonomi, manajemen dan bisnis yang belum pernah diterbitkan pada jurnal lain, artikel dapat berupa hasil kajian teoritis maupun hasil penelitian yang ditulis dalam bahasa Indonesia atau Inggris. E-Mabis terbit 2 (dua) kali dalam setahun yaitu bulan April dan Oktober.
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Articles 8 Documents
Search results for , issue "Vol. 26 No. 1 (2025): Mei" : 8 Documents clear
PENGARUH KOMPENSASI, PELATIHAN DAN LINGKUNGAN KERJA TERHADAP PRODUKTIVITAS KERJA PADA DINAS PERINDUSTRIAN, PERDAGANGAN, ENERGI DAN SUMBER DAYA MINERAL PROVINSI SUMATERA UTARA Putri Natasya; Firman Ario; Hasibuan, Hasrul Azwar
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 1 (2025): Mei
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i1.1480

Abstract

This study examines the influence of compensation factors, training programs, and work environment conditions on employee productivity levels at the Department of Industry and Energy and Mineral Resources of North Sumatra Province. The research method employs an explanatory quantitative approach with proportionate stratified sampling technique involving 135 respondents. Data collection was conducted through the distribution of structured questionnaires, which were then analyzed using multiple regression statistical techniques. The analysis results reveal that: (1) the compensation system has a significant effect on improving work productivity (β=0.774; p<0.001); (2) training implementation contributes significantly to enhancing employee performance (β=0.566; p<0.001); (3) work environment quality also affects productivity achievement (β=0.367; p<0.001). Multivariate analysis shows that collectively, these three independent variables can explain 80% of work productivity variation (R²=0.800). The research implications emphasize the importance of developing competitive compensation packages, designing needs-based training programs, and creating ergonomic work environments. These findings align with various previous studies on human resource management in the public sector. Policy recommendations focus on developing performance-based reward systems and optimizing work support facilities Keywords: Compensation, Training, Work Environment, Productivity, Disperindag ESDM
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Sektor Properti dan Real Estate Di Bursa Efek Indonesia) Nurazmi; Wardhiah; Jummaini; Marzuki
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 1 (2025): Mei
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i1.1481

Abstract

This research aims to determine and analyze the influence of investment decisions, funding decisions and profitability on company value in the property and real estate sector listed on the Indonesia Stock Exchange. The data used in this research is time series data for the 2019-2023 time period and cross-section data sourced from 56 property and real estate sector companies on the Indonesia Stock Exchange. The analytical method used in this research is panel data regression using the eviews 12 analysis tool. Panel data regression estimation technique using the Common Effect, Fixed Effect and Random Effect models, based on the results of the Chow test and Hausman test and lagrage multiplier (LM) the results show that the Random Effect Model is appropriate to this research. The research results show that investment decisions (PER) and profitability (ROE) have a negative effect on company value, while funding decisions (DER) have a positive and significant effect on company value in property and real estate sector companies listed on the Indonesia Stock Exchange. Keywords : Investment Decisions, Funding Decisions, Profitability, Value Company
Pengaruh Tingkat Retensi Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan dan Return On Assets Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sub-Sektor Makanan dan Minuman di Bursa Efek Indonesia Periode 2020 - 2022 Putri Rais, Rany Gesta; Nur Afni Yunita; Yusra, Muhammad; Endah Rizki Ayunda
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 1 (2025): Mei
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i1.1482

Abstract

: This research aims to determine the effect of tax retention rate, deferred tax, deferred tax assets and Return On Assets on earnings management in food and beverage sub-sector manufacturing companies listed on the Indonesian stock exchange in 2020-2022. The sample used in this research was 24 companies using the purposive sampling method. The research results show that the variables deferred tax expense and Return On Assets have an effect on the earnings management variable. Meanwhile, the variable level of tax retention and deferred tax assets do not have a significant effect on the earnings management variable. Keywords : Tax Retention Rate, Deferred Tax, Deferred Tax Assets, Return On Assets, Earning Management
PENGARUH BEBAN KERJA DAN STRES KERJA TERHADAP TURNOVER INTENTION PEGAWAI PADA PUSKESMAS MANGGENG ACEH BARAT DAYA Muhammad Luthfi; Husnaina Mailisa Safitri; Zikrilah
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 1 (2025): Mei
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i1.1483

Abstract

This study aims to determine the effect of workload and work stress on employee turnover intention at Puskesmas Manggeng Southwest Aceh. The method used is the causality method which aims to explain the effect of the independent variable on the dependent variable. Determination of the sample of this study using saturated sample technique. The sample used in this study were 72 employees at the Puskesmas Manggeng Southwest Aceh and were willing to be respondents. The analysis method applied is multiple linear regression analysis. The results showed that workload partially had a positive and significant effect on employee turnover intention at Puskesmas Manggeng Southwest Aceh. Work Stress partially has a positive and significant effect on employee turnover intention at Puskesmas Manggeng Southwest Aceh. Workload and work stress simultaneously have a positive and significant effect on employee turnover intention at the Puskesmas Manggeng Southwest Aceh. Increased turnover intention is determined by workload and work stress. The more the workload felt by employees decreases and the lower the level of work stress experienced by employees, the greater the opportunity for the Puskesmas Manggeng Southwest Aceh in reducing employee turnover intention Keywords : Workload, Job Stress, Turnover Intention
Pengaruh Kompetensi Sumber Daya Manusia, Teknologi Informasi dan Penatausahaan Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Muhammad Yusra; Nur Afni Yunita; Sri Mulyati; Rany Gesta Putri Rais; Indah Maharani
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 1 (2025): Mei
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i1.1484

Abstract

This study aims to examine the effect of Human Resource Competence, Information Technology, and Regional Financial Administration on the quality of financial reports in the North Aceh Regency Government. This research uses Stakeholder Theory. The population includes heads of departments, financial sub-division heads, and treasurers in 33 SKPKs in North Aceh. Using purposive sampling, 92 respondents were selected. The research uses primary data and multiple linear regression analysis with SPSS 24. The results showed that Human Resource Competence and Information Technology positively and significantly affect financial reporting quality, while Regional Financial Administration has a negative but significant effect. Keywords : Human Resources Competence, Information Technology, Regional Financial Administration, Quality of Financial Reports
Analisis Pengaruh Kepimpinan Transformasional, Kompensasi, Dan Work Life Balance Terhadap Kepuasan Kerja di Kantor OJK Provinsi Sumatera Utara Friska Naibaho, Jessica Indah; Hasibuan, Hasrul Azwar; Pratama, Siswa
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 1 (2025): Mei
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i1.1488

Abstract

Kantor Otoritas Jasa Keuangan (OJK) Provinsi Sumatera Utara plays a strategic role in overseeing the financial services sector, where employee job satisfaction is a crucial factor in supporting organizational effectiveness. Preliminary survey results indicate that employee job satisfaction remains low, transformational leadership is not yet optimal, and work-life balance remains a challenge. Meanwhile, compensation is considered adequate, but there are still aspects that need improvement. This study aims to analyze the influence of transformational leadership, compensation, and work-life balance on employee job satisfaction. The research employs a quantitative approach with an associative research type. The population consists of all organic employees of Kantor Otoritas Jasa Keuangan (OJK) Provinsi Sumatera Utara, with a research sample of 55 employees. Data analysis is conducted using multiple linear regression to examine the relationship between independent variables and job satisfaction. The results of the study indicate that transformational leadership, compensation, and work-life balance have a positive and significant effect on job satisfaction, both partially and simultaneously, at Kantor Otoritas Jasa Keuangan (OJK) Provinsi Sumatera Utara. The findings are expected to provide recommendations for improving employee job satisfaction, particularly through strengthening transformational leadership, enhancing compensation policies, and improving work-life balance. Keywords: Transformational Leadership, Compensation, Work-Life Balance, Job Satisfaction, Kantor Otoritas Jasa Keuangan (OJK) Provinsi Sumatera Utara
PENGARUH KUALITAS AUDIT, OPINI AUDIT TAHUN SEBELUMNYA, AUDIT TENURE, UKURAN PERUSAHAAN, LIKUIDITAS DAN LEVERAGE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Mardhiah, Oya; Mursidah; Yunina; Indrayani
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 1 (2025): Mei
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i1.1492

Abstract

This study aims to examine the effect of audit quality, previous year's audit opinion, audit tenure, company size, liquidity and leverage on going concern audit opinion in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this study amounted to 228 companies. The sampling technique used purposive sampling to obtain 141 company samples with 423 observations. This study is a quantitative study using secondary data collected using documentation and literature study techniques obtained through the official website of the Indonesia Stock Exchange www.idx.co.id and the official website of each company which was processed using logistic regression analysis using SPSS 26. The results of the study indicate that the audit quality variable, the previous year's audit opinion variable, and the company size variable do not affect the going concern audit opinion. The audit tenure variable has a negative effect on the going concern audit opinion. While the liquidity variable and the leverage variable have a positive effect on the going concern audit opinion. Keywords: Going Concern Audit Opinion, Audit Quality, Previous Year's Audit Opinion, Company Size, Audit Tenure, Liquidity, Leverage
PERAN WAKAF PRODUKTIF TERHADAP KESEJAHTERAAN UMAT MELALUI BAITURRAHMAN MART LHOKSEUMAWE Damanhur; Yuliana
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 1 (2025): Mei
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i1.1510

Abstract

This study aims to determine the role of Productive Waqf empowered at Baiturrahman Mart on the surrounding community and also on the mosque. This type of research is qualitative descriptive research using primary and secondary data. The data collection techniques used are in-depth interviews, participant observation, and documentation. Descriptive data analysis uses the Miles and Huberman theory. The results of this study show that productive waqf has a role and impact on the surrounding community/congregation, including Baiturrahman Mart being able to reduce unemployment, accommodate MSME products, distribute basic foodstuffs to regular congregants, and even help the economy of the Baituraman Mosque. Based on the available data, Baiturrahman Mart's highest turnover was in May 2024 (Shawwal 1444 AH), where the turnover reached 192,874,400 with a profit of 171,690,965. As an economic driver for the mosque, Baiturrahman Mart has already made significant contributions despite not yet reaching its haul (annual turnover calculation for a minimarket). Once it reaches its haul, it is hoped that it will provide additional contributions to the prosperity of Baiturrahman Mosque and positively impact the welfare of the congregation and surrounding community.

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