Jemasi Jurnal Ekonomi Manajemen dan Akuntansi
Jemasi (1858-2702) is a peer-reviewed journal which is published by Economic Faculty Universitas IBA publishes biannually in June dan December. It is also published in two versions; print out and electronic. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.This journal publishes current concept and research papers on economic management and accounting. Scope of the journal: Economic Development Human Resources Management Marketing Management Financial Management Business Management Banking Operasional Management Syariah Business Management Financial Accounting Sharia Accounting Auditing Taxation Management Accounting Cost Accounting Financial Report Analysis
-Marketing Management.
Articles
180 Documents
<![CDATA[PENGARUH SISTEM PENGENDALIAN INTERNAL DAN AUDIT INTERNAL TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE ]]>
<![CDATA[arifudin, opan]]>;
<![CDATA[Juhadi, Juhadi]]>;
<![CDATA[Sofyan, Yayan]]>
<![CDATA[ Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 2 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas IBA ]]>
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DOI: 10.35449/jemasi.v16i2.138
<![CDATA[This research is conducted based on the recently viral phenomenon of the Good Corporate Governance issue, yet in reality there is also absence in full realization by state-owned institutions to implement it as the necessity and as its obligation in community service. This proves in several corruption cases which are revealed both in State-Owned Enterprise (BUMN) and Region-Owned Enterprise, especially in Bandung. The aim of this research is to identify the influence of internal control and internal audit to the implementation of Good Corporate Governance both directly and indirectly in BUMN and BUMD in particular in Bandung. This research uses the population of BUMN and BUMD in Bandung as many as 18 enterprises which consists of 14 BUMNs and 4 BUMDs. The method used for this research is analytical description with path analysis system. The results of this research show that the implementation of internal control and internal audit systems in BUMNs are significantly better than in BUMDs. This condition is caused by the rule of Good Corporate Governance binding the BUMNs to apply its organizational management better than in BUMDs. It also proves in statistical result that shows that internal control and internal audit systems have positive effects on the implementation of Good Corporate Governance. Directly, internal control system affects positively for 61.4%, while internal audit system does for 19.2%. Indirectly, both internal control and internal audit systems affect 80.6%. From this results showed, it can be concluded that internal control system in an organization supported by the efficiency of internal audit function will result in the satisfactory implementation of the Good Corporate Governance in the organization.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT BERWIRAUSAHA MAHASISWA DI LINGKUNGAN KECAMATAN BEJI DEPOK ]]>
<![CDATA[Edy Suryantoro]]>;
<![CDATA[Santosa Imam Mulyono]]>;
<![CDATA[M.B. Nani Ariani3]]>
<![CDATA[ Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 2 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas IBA ]]>
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DOI: 10.35449/jemasi.v16i2.142
<![CDATA[This study was conducted to examine and analyze factors affecting student enterpreneurial interest In Beji Depok –West Java. This study uses a quantitative approach and The method of data analysis uses a partial least squares (PLS) model and The sample of this study used was 75 respondents. The results of this research are there is a positive influence of entrepreneurial motivation on entrepreneurial interest. the family environment variable is not significant on entrepreneurial interest. the personality variable has a significant effect on entrepreneurial interest, there is a positive influence of entrepreneurial motivation on entrepreneurial interest.]]>
<![CDATA[PRIVATISASI DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN BADAN USAHA MILIK NEGARA (BUMN) DI BURSA EFEK INDONESIA ]]>
<![CDATA[Armereo, Crystha]]>;
<![CDATA[Fitri Rahayu, Pipit]]>;
<![CDATA[Basri, Hisbullah]]>
<![CDATA[ Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 2 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas IBA ]]>
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DOI: 10.35449/jemasi.v16i2.143
<![CDATA[This research aims to determine the impact of privatization on the financial performance of State-Owned Enterprises (SOEs) in the Indonesia Stock Exchange. This type of research is comparative, data sources using secondary data with data collection techniques using documentation and literature studies.The population in this research is all State-Owned Enterprises (SOEs) that have been privatized in IDX. The sampling method uses purposive sampling with 5 companies. Data analysis techniques using normality testing, independent sample T-test, and Wilcoxon test. The results showed that there was a difference in the financial performance of SOES after privatization was seen from the ratio of solvency, activity, and solvency with significance values of 0.030, 0.170, and 0.001. Whereas if viewed from the liquidity ratio, the privatization does not give the difference in the financial performance of the State-Owned Enterprises (SOEs) in IDX with a significance value of 0.088. This insulation also finds that privatization has a bad impact on the performance of State-Owned Enterprises (SOEs) from profitability and activity ratios, but has a good impact when viewed from the ratio of solvency and liquidity.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PENGELOLAAN DAERAH TERHADAP TINGKAT KEMISKINAN DI KABUPATEN MAGELANG ]]>
<![CDATA[hafan, fauziah aulia]]>;
<![CDATA[Panggiarti, Endang Kartini]]>
<![CDATA[ Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 2 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas IBA ]]>
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DOI: 10.35449/jemasi.v16i2.150
<![CDATA[This article aims to analyze the performance of regional financial management and its influence on poverty levels in Magelang District in the period 2015-2018. The research methodology used is quantitative descriptive analysis and linear regression analysis related to the ratio of regional finances and the percentage of poverty using secondary data from BPPKAD Magelang Regency and BPS Magelang Regency. The results showed that the performance appraisal of Magelang Regency is 1) low independence ratio, 2) poor capability ratio, 3) the harmony of spending ratio is still not compatible, 4) effective financial effectiveness ratio, 5) inefficient financial efficiency ratio, 6) financial growth ratio low. And the performance of regional financial management in Magelang Regency by calculation using financial ratios has no significant effect on poverty levels in Magelang Regency.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN GO PUBLIC SUB SEKTOR PERTAMBANGAN BATUBARA DI BURSA EFEK INDONESIA (BEI) ]]>
<![CDATA[Rahmi Aryanti]]>;
<![CDATA[Junaidi, Junaidi]]>
<![CDATA[ Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 2 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas IBA ]]>
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DOI: 10.35449/jemasi.v16i2.152
<![CDATA[This study aims to determine the financial performance of coal mining companies that have gone public and listed on the Indonesia Stock Exchange (BEI) from 2008 to 2012. By using 13 samples of coal mining companies, financial data are analyzed using financial ratios and Du Pont analysis approach. Furthermore, different test performed on average every financial ratios. The research proves that the overall financial performance of a coal mining company shows unsatisfactory results (bad). And the numbers generated financial ratios of each company generally does not show significantly different results with each other.]]>
<![CDATA[ANALISIS READINESS FOR CHANGE TERHADAP KINERJA: PERSPEKTIF KARYAWAN KONTRAK DI MASA PANDEMI COVID-19 ]]>
<![CDATA[Asbari, Masduki]]>;
<![CDATA[Novitasari, Dewiana]]>;
<![CDATA[Silitonga, Nelson]]>;
<![CDATA[Sutardi, Didi]]>;
<![CDATA[Gazali]]>
<![CDATA[ Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 2 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas IBA ]]>
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DOI: 10.35449/jemasi.v16i2.153
<![CDATA[This study aimed to measure the effect of transformational leadership on employee performance of the employee of a HVAC industry in Tangerang which are mediated by readiness for change. Data collection was done by simple random sampling technique and the returned and valid questionnaire results were 224 samples. Data processing was used SEM method with SmartPLS 3.0 software. The results of this study concluded that transformational leadership have not significant effect on the employee performance, but transformational leadership have a positive and significant effect on readiness for change. This study conclude also that readiness for change have a positive and significant effect on relationship between transformational leadership and employee performance. Readiness for change as fully mediator. This new research proposed a model for building employee performance among the employee of a HVAC industry in Tangerang through enhancing transformational leadership practice with readiness for change as a mediator. This research could pave the way to improve employee readiness in facing the era of industrial revolution 4.0.]]>
<![CDATA[PERAN KINERJA LINGKUNGAN DALAM MEMODERASI PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN LINGKUNGAN ]]>
<![CDATA[Abdurrahman]]>;
<![CDATA[Wahyudin, Agus]]>
<![CDATA[ Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 2 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas IBA ]]>
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DOI: 10.35449/jemasi.v16i2.156
<![CDATA[This study aims to obtain empirical evidence of the effect of firm size, leverage and profitability on environmental disclosure with environmental performance as a moderator.The population of this research is 91 high-profile companies listed on the Indonesia Stock Exchange (BEI) from 2014 to 2016.The sampling technique is purposive sampling and 17 sample companies with a total of 45 units of analysis.The data analysis technique in this study is descriptive analysis and moderated regression analysis to test the hypothesis.The findings in this study indicate that company size, leverage and profitability have no significant effect on environmental disclosure.The moderating variable in the form of environmental performance can only moderate the effect of leverage on environmental disclosure]]>
<![CDATA[CORPORATE SOSIAL RESPONSIBILITY DAN KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR KRITERIA SYARIAH ]]>
<![CDATA[Setiawan, Setiawan]]>;
<![CDATA[Mai, Muhamad Umar]]>;
<![CDATA[Galuh, Nadya Raina]]>
<![CDATA[ Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 2 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas IBA ]]>
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DOI: 10.35449/jemasi.v16i2.189
<![CDATA[The purpose of this study is to investigate how the influence of corporate social responsibility towards the corporate performance in general, and the influence of each subject of the corporate social responsibility. Corporate social responsibility is company’s activities in achieving a balance or integrations between the economic, social, and environment development without compromising the expectations of shareholder (obtain profit). In this research corporate performance measured by ROE (return on equity). The samples used in this study are all manufacturing companies enrolled in Indeks Saham Syariah Indonesia listing in 2017 and published the annual report in 2017 by using method of purposive judgement sampling. There are 87 companies that meet the criteria of the study sample. The analysis method used is path analysis. Data collection method used in this research is a method of documentation and literature study method. The results of this study indicate that the disclosure of CSR as in general has a significant effect on the performance of the company with a positive traits. Disclosure of CSR in the economic subject has no significant effect on company performance. Disclosure of CSR in the Environment has a significant effect on the performance of companies with positive traits. Disclosure of CSR in the Social subject has a significant effect on the performance of the company with a positive traits.]]>
<![CDATA[STRATEGI PENGAWASAN KANTOR IMIGRASI KELAS II TPI TANJUNG BALAI KARIMUN TERHADAP KEDATANGAN DAN KEBERANGKATAN WARGA NEGARA ASING DI PELABUHAN INTERNASIONAL TANJUNG BALAI KARIMUN ]]>
<![CDATA[Ritonga, Melisa Surya Ningsih]]>;
<![CDATA[Mardalena, Tri]]>;
<![CDATA[Rachman B, Arief]]>
<![CDATA[ Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 17 No 1 (2021): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas IBA ]]>
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DOI: 10.35449/jemasi.v17i1.194
<![CDATA[This research begins with an increase in foreign traffic, including in Indonesia, so that it gives a positive impact on the development of the territory of Indonesia. In addition, the entry and exit of foreign citizens also have an adverse impact on national security and defense. Seeing the large number of Foreign Citizens entering and exiting through the immigration center (TPI) of Tanjung Balai Karimun international port, it is necessary to monitor the traffic of the Foreign Citizens. This research intend to know any supervision strategy and how the implementation of supervision strategy that did by class II imigration office TPI tanjung balai karimun against the arrival and Foreign's departure in tanjung balai karimun international port . This research was implemented at the Tanjung Balai Karimun International Immigration Center. This research is descriptive by the qualitative approach. Research data is collected through the observation, the interview , and the documentation. After that the data will be analyzed using inductive analysis and tested its validity using the triangulation. According to the data analysis that have done by the supervision strategy and carried out by immigration officers at the Tanjung Balai International Immigration Center (TPI), Tanjung Balai Karimun, was doing the careful inspection and tightening the supervision by the operational standard and the legislation. This case shows supervision that did by the immigration officer is corresponding to the operational standard and the applicable law.]]>
<![CDATA[ANALISIS PENGARUH SUASANA TOKO DAN CITRA TOKO DALAM UPAYA MENINGKATKAN KEPUTUSAN PEMBELIAN KONSUMEN PADA LESEHAN PONDOK MIO LAHAT ]]>
<![CDATA[armalinda, armalinda]]>;
<![CDATA[Andayani, Melia]]>
<![CDATA[ Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 2 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas IBA ]]>
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DOI: 10.35449/jemasi.v16i2.198
<![CDATA[In the culinary business, the lesehan business is expected to be able to implement an appropriate marketing strategy so that they can survive and win the competition in the lesehan business. Shop atmosphere and store image factors are very important in determining consumers to make a purchase. The purpose of this article is to determine whether there is an influence between store atmosphere and store image in determining Purchasing Decisions at Lesehan Pondok Mio Lahat. Secondary data shows that from 2015 to 2019, the development of lesehan businesses in Lahat Regency has increased by up to 15.5%. The results of the analysis show that the shop atmosphere and store image have a significant effect on purchasing decisions at Lesehan Pondok Mio Lahat, which means that the purchase decision will increase if the shop atmosphere is comfortable and the store image can attract consumers.]]>
