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E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis
Published by Universitas Malikussaleh
ISSN : 1412968X     EISSN : 25989405     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 196 Documents
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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.
Pengaruh Tingkat Upah, Kesejahteraan, Dan Loyalitas Terhadap Kinerja Karyawan Pada PT. POS Indonesia Kantor POS Kota Banda Aceh Rizki , Kemal; mailisasafitri, husnaina; umar, Zulkifli
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 2 (2025): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i2.1525

Abstract

The purpose of this study was to determine the Effect of Wage Level, Welfare and Loyalty on Employee Performance at PT. Pos Indonesia, Banda Aceh City Post Office. The approach used in this study is quantitative. Data were collected through a questionnaire using a Likert scale as a measuring tool, the number of respondents was 70 employees, then analyzed using multiple linear regression methods, F tests and T tests to determine the effect simultaneously and partially of independent variables on dependent variables using SPSS software version 26. The results of the study based on simultaneous tests showed that the variables of wage level, welfare, and loyalty had a significant effect on employee performance at PT. Pos Indonesia, Banda Aceh Post Office. While partially the variable wage level had a significant effect on employee performance at PT Pos Indonesia, welfare had a significant effect on employee performance at PT. Pos Indonesia, Banda Aceh Post Office, and loyalty had a significant effect on employee performance at PT Pos Indonesia, Banda Aceh Post Office.
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. 2 (2025): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i2.1526

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.
Peran Sistem Informasi Akuntansi Manajemen dalam Pengambilan Keputusan pada Perusahaan Digital: Kajian Literatur dan Studi Kasus Tokopedia & Facebook Susanti, Wanda; Lubis, Sri Rahmi; Firdaus, Rayyan
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 2 (2025): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i2.1527

Abstract

Digital companies operate in environments marked by high uncertainty, rapid technological change, and increasingly demanding consumer expectations. In this context, management accounting information systems (MAIS) serve as vital instruments for delivering relevant, accurate, and timely information to support managerial decision-making. This study aims to analyze the role of MAIS in managerial decision-making within digital companies, using a literature review approach and case studies of Tokopedia and Facebook (Meta). The findings reveal that MAIS contributes not only to operational efficiency but also to strengthening information governance and ethical digital decision-making. This study offers a conceptual contribution by integrating managerial, accounting, and digital responsibility perspectives within the decision-making framework of digital enterprises
Analisis Pengaruh Kepimpinan Transformasional, Kompensasi, Dan Work Life Balance Terhadap Kepuasan Kerja di Kantor OJK Provinsi Sumatera Utara Naibaho, Jessica Indah Friska; Hasibuan, Jhasrul Azwar; Pratama, Siswa
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 2 (2025): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i2.1528

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.
Pengaruh Leverage, Earning Variability, Dan Dividend Payout Ratio Terhadap Beta Saham Marhamah, Marhamah; Mursidah, Mursidah; Yunita, Nur Afni; Yunina, Yunina; Indrayani, Indrayani
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 24 No. 2 (2023): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v24i2.1046

Abstract

This study aims to examine the effect of leverage, earning variability, and dividend payout ratio on stock beta (study on companies listed on the Jakarta Islamic Index (JII) in 2018-2020). The sample in this study consisted of 15 companies listed on the Jakarta Islamic Index with data published on the Indonesian Stock Exchange. This study use panel data of 45 observations with panel data regression estimation with a fixed effect model assisted by the E-views 10 program. The results of the study found that leverage and dividend payout ratio variables have a positive effect on stock beta, while earning variability has a negative effect on stock beta
Pengaruh Earnings Management, Kepemilikan Institusional, Dan Corporate Governance Perception Index (Cgpi) Terhadap Biaya Utang Yunita, Nur Afni; Rais, Rany Gesta Putri; Yusra, Muhammad; Lestari, Afisha Tirta Surya
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 24 No. 2 (2023): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v24i2.1105

Abstract

The objective of this research is to examine of earnings management, Institutional Ownership and Corporate Governance Perception index on the Cost of Debt. Data collected by purposive sampling method since 2018-2020 and gotten 15 companies that received GCG Award at IICG and SWA Magazine. Data analyzed by using panel regression. The result of research show that earning management has a negative effect on the cost of debt. But institutional ownership and Corporate Governance Perception Index (CGPI) has no effect on the cost of debt.

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