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Jemasi Jurnal Ekonomi Manajemen dan Akuntansi
Published by Universitas IBA Palembang
ISSN : 18582702     EISSN : 26848732     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 190 Documents
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PENGARUH DISIPLIN KERJA DAN KOMUNIKASI ORGANISASI TERHADAP KINERJA KARYAWAN PT.BLUE BIRD CABANG PALEMBANG Safitri Riski Choiron; Sri Ermeila; Asma Mario
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 1 (2022): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v18i1.480

Abstract

This study aims to prove the effect of work discipline and organizational communication on employee performance. This research was conducted at PT. Blue Bird Palembang Branch. The data used in this study are primary and secondary data obtained from questionnaires distributed to respondents. The data that was successfully collected were 61 respondents from 61 questionnaires that were distributed. The media used to analyze is by using SPSS for windows version 23. The test is carried out in several stages, namely validity and reliability tests, classical assumption tests and hypothesis testing. The results of this study indicate that the coefficient of determination (R2) is 0.951 or 95.1 % and the remaining 4.9% is influenced by other variables not analyzed in this study. So it can be concluded that work discipline and organizational communication have an effect on employee performance. The object that is taken in this research is PT. Blue Bird Palembang Branch. The data analyzed were work discipline and organizational communication on employee performance. The purpose of this research is to determine the performance of the employees of PT. Blue Bird Palembang Branch and how much influence the work discipline and organizational communication have on employee performance at PT. Blue Bird. The method of analysis used in this research is quantitative descriptive method and qualitative descriptive method.
ANALISIS PENGGUNAAN METODE ALTMAN (Z-SCORE) DALAM MEMPREDIKSI TERJADINYA FINANCIAL DISTRESS PADA PT. BANK KB BUKOPIN, Tbk KOTA PARE – PARE SULAWESI SELATAN Andi Hendra Syam; Agum Trianto Gunawan; Dicky Zulkarnain Rona Gah
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 1 (2022): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v18i1.487

Abstract

This study aims to analyze the financial statements at PT. Bank KB Bukopin Tbk. Pare – Pare by using ratio analysis of liquidity, profitability and solvency the the results are entered into the Altman Z-Score Method to determine the company’s financial condition. The data source used is premier data obtained from PT. Bank KB Bukopin Tbk. Pare – Pare in 2018 – 2020. The Results of this study indicate that the financial condition of PT. Bank KB Bukopin Tbk. Pare – Pare in 2018 – 2020 which is viewed from the ratio of liquidity, profitability and solvency then entered into the Altman Z-Score method, the position is not good / bankrupt. Keywords : Altman Z-Score, Liquidity, Profitability, Solvency
THE IMPACT OF INDONESIA’S PALM OIL INDUSTRY ON ECONOMIC AND ENVIRONMENTAL PERFORMANCE Anis Ria Susanti
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 1 (2022): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v18i1.515

Abstract

Indonesia is number one palm oil producer worldwide. Oil palm development is important for Indonesia’s economy. However, it has some issues regarding economic and environmental performance should be considered. This paper examines the relation of economic and environmental sides of oil palm development in Indonesia. It revealed the relation of gross regional domestic product (GRDP), unemployment rate, environmental quality index and oil palm plantation and oil palm production. This study utilises panel data regression analysis using time dimension 2007 to 2017 in Indonesia. This paper uses two independent variables, oil palm plantation and oil palm production. It has three dependent variables as follows: gross regional domestic product (GRDP) per capita, unemployment rate and environmental quality index. Furthermore, it seems that oil palm plantation has insignificant correlation to gross regional domestic product (GRDP) per capita. However, oil palm production has negatively correlated to gross regional domestic product (GRDP) per capita. Additionally, both oil palm plantation and oil palm production have negative relationship with unemployment rate. It means that for every increasing of oil palm plantation and oil palm production will decrease unemployment rate. The results for the relation between oil palm plantation and oil palm production with environmental quality index is quiet similar. There is no significant relation between those variables.
INDIVIDUAL TAX COMPLIANCE IN INDONESIA: EVIDENCE FROM TANAH ABANG MARKET AND BENFORD’S LAW Dedi Sulistyo Nugroho
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 1 (2022): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v18i1.522

Abstract

This study intends to detect Unplanned Evasion (UPE) among individual taxpayers in the Micro, Small and Medium-Sized Enterprise (MSMEs) sector in Indonesia. UPE refers to manipulation by taxpayers at the time of filing their tax obligations. The focus of this study is the Tanah Abang market, which has vital role in the garment and textile trade in Indonesia, where most of the sellers are MSMEs. This research uses Benford's law and internal data from the Directorate General of Taxes (DGT). The results based on the first digit and first two-digit tests showed that reported income did not follow Benford's law. The second digit tests yielded more mixed and only suggestive evidence of non-conformity with the law. To measure the magnitude of UPE, this study uses a distortion factor model, suggesting a distortion of –11.28%. The study concludes that there is substantial UPE at the aggregate. The study further explores heterogeneity by gender and age, finding that UPE is concentrated among men and older taxpayers. With the results of this research, it has an impact on DGT policy making to focus on counseling and supervising among men and older taxpayers.
PENGARUH SISTEM AMONG DAN ASAS KEMERDEKAAN PADA AJARAN TAMANSISWA TERHADAP PEMAHAMAN AKUNTANSI KEUANGAN Sri Ayem; Yuli Prihatni; Ertina Martha Diana Sari Sembiring
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 1 (2022): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v18i1.523

Abstract

Penelitian ini memiliki tujuan untuk menguji apakah sistem among dan asas kemerdekaan pada ajaran tamansiswa berpengaruh terhadap pemahaman akuntansi keuangan mahasiswa akuntansi. Penelitian ini menerapkan metode deskripsi kuantitatif dan data primer dengan menggunakan kuesioner yang dibagikan secara online melalui google form. Jumlah sampel dalam penelitian ini sebanyak 125 responden mahasiswa program studi akuntansi di universitas sarjanawiyata tamansiswa. Pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling yaitu teknik pengambilan sampel yang tidak didasarkan pada keacakan, wilayah, atau hierarki, tetapi berdasarkan pertimbangan sasaran tertentu. Penelitian ini memberikan hasil bahwa sistem among berpengaruh positif terhadap pemahaman akuntansi keuangan, dan asas kemerdekaan pada ajaran tamansiswa berpengaruh negatif terhadap pemahaman akuntansi keuangan.
The THE EFFECT OF TAX TREATY ON FOREIGN DIRECT INVESTMENT ACTIVITY: INDONESIA OVERVIEW rofi cahyono
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 1 (2022): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v18i1.524

Abstract

The effect of tax treaty on foreign direct investment (FDI) has attracted many researchers. However, all of the studies on the effect of tax treaty on foreign direct investment show ambiguous results depending on the approach used, the study's location, and the time studied. Moreover, the study about the impact of tax treaty on foreign direct investment is rare in Indonesia context. This study uses panel data analysis to investigate the effect of tax treaty and others FDI determinant on FDI in Indonesia. By using Gravity Model, this research conclude that tax treaty has a positive effect on FDI inflows in Indonesia. This research also conclude that the effect of tax treaty on FDI in Indonesia is grow over time. The result of tax treaty effect and age of FDI are consistent among FDI total and FDI by sectors. However, this research gives a mixed result on the effect of others FDI determinant on FDI Indonesia. The result varied by FDI sectors. Furthermore, in contrast with the effect of the tax treaty on FDI which significantly positive, the institutional factors gives insignificant result on FDI. The result is consistent by all sectors of FDI.
PENGARUH MOTIVASI, PERSEPSI DAN PEMBELAJARAN TERHADAP KEPUTUSAN BERWIRAUSAHA MASYARAKAT DIKECAMATAN SEBERANG ULU I PALEMBANG Yudha Mahrom DS; Diah Isnaini Asiati; Gumar Herudiansyah
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 1 (2022): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v18i1.526

Abstract

The encouraging efforts of economic growth through the development of entrepreneurship programs continue to be done. Following this, various entrepreneurship studies are also continuously evaluated in order to optimize the results. One of these studies is to determine the effect of motivation, perception, and learning process, on community entrepreneurial decisions in Seberang Ulu II District, Palembang City, South Sumatera Province. This research is an associative type, which tries to link the variables of motivation, perception, learning process, with entrepreneurial decisions. The sample used was 100 respondents who were taken by purposive sampling. The main data used is primary data with the data collection method using a questionnaire. The analysis method in this study uses multiple linear regression analysis. The results of the hypothesis proof show that 1) there is a significant influence of motivation, perception, and learning process, on entrepreneurial decisions; 2) there is a significant influence of motivation on entrepreneurial decisions; 3) there is a significant effect of perception on entrepreneurial decisions; and 4) there is no significant effect of learning process on entrepreneurial decisions. The value of determination coefficient shows that the variables of motivation, perception, and learning process, are able to contribute to the ups and downs of entrepreneurial decisions in the amount of 7.1%.
CITRA MEREK (BRAND IMAGE), LOKASI, DAN BIAYA PENDIDIKAN TERHADAP KEPUTUSAN MAHASISWA MENEMPUH PENDIDIKAN DI UNIVERSITAS MUHAMMADIYAH PALEMBANG Ilham Kurniadhi
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 1 (2022): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v18i1.534

Abstract

This research was conducted to analyze the influence of brand image, location, and educational cost variables on student's decision to pursue education at Muhammadiyah University of Palembang partially and simultaneously. This study uses the primary data obtained through questionnaires. Samples are taken as many as 100 students S-1 Muhammadiyah University of Palembang by using purposive sampling method. Analytical techniques used are multiple linear regression analysis, F test and T test. The results of this study indicate that the brand image, location, and cost of education partially and simultaneously have a significant effect on the decision of students to study at the University of Muhammadiyah Palembang. In this research, location variable becomes the most dominant variable influencing student decision to study at Muhammadiyah University of Palembang followed by brand image and education cost
DETERMINAN KINERJA AUDITOR: STUDI DI WILAYAH JAKARTA SELATAN Ria Sukmawati; M. Irfan Tarmizi
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 1 (2022): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v18i1.537

Abstract

This research aims to obtain empirical evidence regarding the effect of role overload, emotional intelligence, and work-life balance on the performance of auditors with psychological well being as a moderating variable. The research method used is quantitative research. The population in this research were all auditors who worked at the Public Accounting Firm (KAP) in the South Jakarta Region with a total sample of 84 respondents. The sampling technique used is the convenience sampling method. The data source used is primary data. The data collection method used a survey method with a questionnaire. The data analysis method used is multiple linear regression analysis and moderated regression analysis (MRA). The results of this study indicate that role overload does not have a significant effect on auditor performance, while emotional intelligence, work-life balance and psychological well being have a positive and significant effect on auditor performance. The analysis of moderating variables using the MRA approach shows that psychological well being is able to moderate the effect of role overload and emotional intelligence on auditor performance, but not on the effect of work-life balance on auditor performance.
PENGARUH SUSTAINABILITY REPORT DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Vira Oktaviani Putri; Primadonna Ratna Mutumanikam
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 1 (2022): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v18i1.541

Abstract

The research aims to analyze the effect of sustainability report and firm size on firm value with profitability as moderation variable in infrastructure, utility, and transportation companies in Indonesian Stock Exchange period 2016-2018. This research use quantitative method. The population in this research are infrastructure, utility, and transportation companies in Indonesian Stock Exchange period 2016-2018. The sample selection use purpose sampling method, sample obtained as many 10 companies. The data analyze technique use for this research is multiple regression analysis which is include normality test, classical assumption test and hypothesis test. The result of research show that sustainability report has no significant effect on firm value, firm size has a significant negative effect on firm value, profitability weaken the effect of sustainability report on firm value and profitability strengthen the effects of firm size on firm value.

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