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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 180 Documents
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TEKNOLOGI FINANSIAL: ANALISIS CUSTOMER EXPERIENCE PADA GO-PAY Candy; Tony Chandra; Winny Lim; Dastin
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 2 (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.v18i2.528

Abstract

Financial technology offers various types of benefits to its customers. This makes the development of the financial technology industry dependent on how the industry can always provide a good and effective customer experience. Studies that discuss customer experience financial technology are still very few. Therefore, this study aims to test whether there is an effect of customer experience on customer loyalty intentions in using financial technology. This study uses the PLS-SEM method to test several hypotheses. The results show that customer experience is positively influenced by perceived value, customer service, service speed and perceived innovation. Then there is also a significant positive effect of customer experience on loyalty intentions. Meanwhile, ease of use and self-confidence have no significant effect.
MAXIMIZING THE INDONESIAN’S TAX REVENUE FROM MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) SECTOR Alfarisi Muslim
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 2 (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.v18i2.533

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have an essential role in Indonesian's economy. However, the contribution of MSMEs to Indonesian taxation is still far from reaching the maximum point. This research examines the effect of three critical factors on tax compliance among the Micro Enterprises in Indonesia, namely Tax Knowledge, Tax Rate, and Equity and Fairness, by using multiple regression. An online survey was conducted to collect data from 122 respondents in Surabaya and focused on micro-enterprises taxpayers. The result indicates that Tax Knowledge, Tax Rate, Equity and Fairness significantly impact tax compliance among the micro-business taxpayers. Tax Knowledge had the most significant impact on compliance behavior among the taxpayers.
PENGARUH KOMPETENSI, QUALITY OF WORK LIFE DAN SARANA PRASARANA TERHADAP KUALITAS HASIL PENELITIAN supriyadi; Hari Sulistyo; Devi Erlitas
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 2 (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.v18i2.538

Abstract

The research was conducted to determine and analyze the influence of the competence of researchers on the quality of research results, the effect of quality of work life on the quality of research results, and the influence of infrastructure on the quality of research results. The influence of researcher competence, quality of work life and infrastructure on the quality of research results at Dislitbangal. The research method used is descriptive method with quantitative approach. The total population is 126 people from each Satker/UPT in Dislitbangal, namely; Labinsen, Labinlek, Labinkimat, Labinbair with a total sample of 56 people obtained through the Simple Random Sampling technique using the Slovin formula. Data collection techniques used are questionnaires and documentation. While the data analysis in order to test the hypothesis using the Multiple Linear Regression technique. The results of data analysis conclude that there is a significant influence between the competence of researchers on the quality of research results at Dislitbangal, there is a significant influence between the quality of work life on the quality of research results at Dislitbangal, there is a significant influence between infrastructure and the quality of research results at Dislitbangal. The results of the F test are known, it can be concluded that simultaneously there is a significant influence between the competence of researchers, quality of work life and infrastructure on the quality of research results at Dislitbangal.
DETECTING FRAUD FINANCIAL STATEMENTS IN MANUFACTURING COMPANIES INDONESIA Budiandru Budiandru; Zakkiandri Zakkiandri; Basyiruddin Nur; Yeni Elfiza Abbas; Ilza Febrina
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 2 (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.v18i2.544

Abstract

The purpose of this research is toand analyze the influence of the four elements infraud triangle that is pressure, opportunity, and rationalization. to detect the possibility of fraudulent financial statements (financial statement fraud). The four elements will be divided into 5 variables, specifically financial stability,external pressure, ineffective monitoring, nature of industry, and change in auditors.to find the possibility of fraudulent financial statements as measured by the M Score modelin manufacturing companiesin the 2018-2021 period. The results of the study show that of the six variables used in the study, there is one (1) variable, namely the nature of the industry which has a significant effect on the possibility of fraudulent financial statements. While the other five (5) variables financial targets, external pressure, ineffective monitoring, and auditor changes do not affect the likelihood of fraudulent accounts. The contribution of the results of this our riset that manufacturing companies in that year are likely to be more concerned or careful the nature of industry that has a significant impact, this will affect the sustainability of the business in the future.
PENGARUH HARGA, KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN MJ ENAMEL Woro Utari; M. Luthfi Alif Utama; Asep Heryyanto; Rudiatno
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 2 (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.v18i2.545

Abstract

The purpose of this study is to test and analyze the effect of Price, Product Quality and Service Quality on Customer Satisfaction. The sampling method uses Accidental Sampling. The number of samples used in this study are 60 customer respondents from MJ ENAMEL. Then an analysis of the data obtained by using quantitative data analysis. Quantitative data analysis assisted by the SPSS 21 Application program includes; validity and reliability test, normality test, multiple regression analysis, coefficient of determination analysis (R2), Descriptive analysis, Hypothesis F test and T test.Hypothesis Testing Results through the F test can be seen that the variable Price (X1), Product Quality (X2) and Service Quality (X3) simultaneously have a positive and significant effect on customer satisfaction (Y). Then the results of the t test show that Product Price and Quality partially have a positive and significant effect on the Customer Satisfaction variable. While the Service Quality variable partially does not significantly influence the Customer Satisfaction variable.
PENGARUH PENGGUNAAN E-MONEY TERHADAP MINAT MENABUNG MASYARAKAT USIA PRODUKTIF DI SURABAYA Ervina Agmarita; Merlyana Dwinda Yanthi
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 2 (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.v18i2.547

Abstract

Electronic Money (E-Money) defined as internet-based money or chip-based money which transactions involve internet network users, electronic money is prepaid value which the transaction only done after users make a payment in cash or non-cash. Saving Interest described as an individual's interest in setting aside some money or income and saving on a particular institution or depository. This study was conducted in Surabaya with 160 sample. The type of research conducted is causal associative research with multiple linear analysis statistical test and the approach used in this study is quantitative approach. Independent variables used in this study are the ease in the use of E-Money, the benefits in the use of E-Money, and subjective norms in the use of E-money with the dependent variable saving interest. This study was conducted to determine whether the supporting variables in the use of E-Money has an influence on the interest in saving of Surabaya Citizen. The results showed that the use of E-Money affects the interest in saving people, more specifically the ease variable, and subjective norms are considered to have an influence on the interest in saving people, while the benefit variable is considered to have no influence on the interest in saving people.
ANALISIS DETERMINASI RASIO KEUANGAN DAN INFLASI TERHADAP RETURN SAHAM Rolia Wahasusmiah; Endang Puji Lestari; Poppy Indriani; Septiani Fransisca
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 2 (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.v18i2.549

Abstract

This study aims to determine and analyze the factors that influence stock returns in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange. These factors consist of liquidity, profitability, accounting profit, cash flow, inflation, and leverage. The population in this study were 19 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX). Sampling in this study using the purposive sampling method was used to determine the research sample so that 13 samples of companies or 65 units of data analysis were obtained at manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Data analysis in this study using multiple linear regression. The results showed that the accounting profit variable and the inflation variable had a positive effect on stock returns. Then the leverage and cash flow variables have a negative effect on stock returns, while the liquidity and profitability variables have no effect on stock returns.
ANALISIS DAYA SAING MAHASISWA DALAM MEMASUKI PASAR TENAGA KERJA DI ERA INDUSTRI 4.0 (STUDI KASUS PADA MAHASISWA FAKULTAS EKONOMI DI KOTA PALEMBANG) Pandriadi Pandriadi; Ikraam Ikraam
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 2 (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.v18i2.600

Abstract

This research aims to analyze the competitiveness of students in entering labor market during industry 4.0 era. Competitiveness measured by some indicators, namely academic skill, English Skill, organization skill, entrepreneur skill and computer skill. This research is quantitative and data dissemination through questionnaire. The population in this research is students of Economic Faculty in Palembang City with the number of sample reaches 281 respondent by using purposive sampling. The data have been collected analyzed by using SPSS version 26. The results of this research show that most competitiveness of students by using all indicators are low competitiveness, except academic skill.Furthermore, this research also shows that there is competitiveness difference between students who come from state university and students who come from private university where the students from state university tend to have higher competitiveness than student from private university. Key words: Competitiveness, Students, Industry 4.0
PENYERAPAN ANGGARAN BERDASARKAN PERENCANAAN ANGGARAN, KOMPETENSI SUMBER DAYA MANUSIA, DAN KOMITMEN ORGANISASI Fitriasuri Fitriasuri; Rika Yuliani
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 2 (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.v18i2.606

Abstract

This study aims to determine how to budget absorption at the KPU of South Sumatra Province is influenced by budget planning, human resource competence, and organizational commitment. This study uses primary data, and data collection is done directly by using a questionnaire. The population comprises the finance and budget department employees in 18 General Election Commission Work Units in South Sumatra Province, totaling 106 people. A sample is several 84 people determined using Slovin's formula. Researcher use a quantitative method with multiple linear regression analysis. It started with validity and reliability tests of the instrument as well as the Classical Assumption Test, which includes the normality test, multicollinearity test, and heteroscedasticity test. The results showed that even simultaneously or partially, budget planning, human resource competence, and organizational commitment positively and significantly affected budget absorption at KPU South Sumatra Province. Good budgeting will encourage the realization of a good and maximum budget. Meanwhile, poor budgeting can result in budget revisions which will slow down and complicate the completion of plans. Furthermore, qualified human resources more easily understand their main tasks and functions to encourage work implementation as planned. Then a strong organizational commitment to the members of the organization will enable them to carry out work following the values ​​and goals of the organization.
RESPON HARGA SAHAM DI SEKITAR PENGUMUMAN DIVIDEN DI BURSA EFEK INDONESIA Rahmi Aryanti; Lily Rahmawati Harahap; Ellys Thoyib
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 2 (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.v18i2.607

Abstract

This study aims to prove the response of stock prices around the dividend announcement 10 days before and after the ex-dividend date that occurs in 2021. Using a sample of 158 issuers listed on the Indonesia Stock Exchange that declare cash dividends, the results of trend graph analysis and difference tests the average change in stock prices (paired sample t-test) shows that the first; the announcement of cash dividends has caused a tendency for stock price changes to increase before the ex-dividend date and decrease after the ex-dividend date, secondly; there is a significant difference in stock price changes before and after the ex-dividend date. This indicates that there was a significant movement of stock prices during the two observation periods due to the announcement of the dividend distribution.

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