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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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ANALISIS KELAYAKAN INVESTASI USAHA BUDIDAYA IKAN AIR TAWAR DI KABUPATEN SUMBA TIMUR Indra Hadi Hamdan; Alliny Hutar
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 1 (2023): 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.v19i1.396

Abstract

This study aims to analyze the feasibility of investing in freshwater fish farming in Kambera District, East Sumba Regency, East Nusa Tenggara Province. This is done by researchers based on a phenomenon that shows that freshwater fish farming has great potential, but there are still some things that are still considered lacking, especially in business management. This study took a sample of 6 businesses in the Kamera District area using a saturated sampling technique. This research also uses three formulas to analyze the feasibility of business investment, namely: payback period (PP), net present value (NPV), and net benefit-cost ratio (Net B/C). The results show that, based on the results of the study, it can be said that investment in freshwater fish farming is declared feasible for 4 businesses, while 2 businesses is not feasible. The business feasibility assessment using the net benefit-cost ratio (Net B/C) method was declared feasible because 6 businesses were able to generate income from each cost incurred. Meanwhile, the investment feasibility is declared unfeasible by using the net present value (NPV) method, because the operating income has not been able to return the investment.
PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA SEKTOR LAYANAN PERDAGANGAN DAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA reny aziatul pebriani; Muhammad Hamdan Sayadi; Rafika Sari
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 1 (2023): 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.v19i1.546

Abstract

This study aims to inspect the effect of tax planning and deferred tax burden on earnings management in the service, trade, and investment sectors listed on the Indonesia Stock Exchange for the period 2017-2021. The sample was selected using a purposive sampling technique. The sample in this study consisted of 62 companies engaged in the service, trade, and investment sectors that published their financial reports in 2017-2021. Furthermore, the data were analyzed using multiple linear regression. The result evinces that the tax planning variable has a positive effect on earnings management variables. However, the deferred tax expense variable is not proven to have a positive effect on earnings management variables. The results of the analysis show that simultaneously the tax planning variable and deferred tax expense have a positive effect on earnings management in the service, trade, and investment sectors
FINANCIAL DISTRESS DETERMINANTS DURING COVID-19 PANDEMIC: EVIDENCE FROM NON-FINANCIAL FIRMS IN INDONESIA Rifka Indi; Yunieta Anny Nainggolan
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 1 (2023): 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.v19i1.552

Abstract

The COVID-19 pandemic has caused massive bankruptcy for companies in the world. Companies should aware variables signalling aggravated financial distress to give an early-warning system. The objective of this study is to investigate the influence of business strategy, investment policy, and corporate governance to the financial distress. We collect data from the non-financial sector companies in Indonesia. We use logistic regression to test the hypothesis. This research finds that business strategy and female board negatively significant at distress probability, whereas investment policy and board meeting positively significant at the likelihood of financial distress. Further researchers can broaden their scope of investigation to the financial industry and other developing countries.
KUALITAS AUDIT PADA KAP DI SURABAYA DENGAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL PEMODERASI Hendy Yatindra Abimanyu; Dwi Suhartini
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 1 (2023): 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.v19i1.590

Abstract

Tujuan penelitian iin adalah menguji pengaruh kompetensi auditor dan komitmen organisasi terhadap kualitas audit dan menguji pengaruh kompetensi auditor dan komitmen organisasi terhadap kualitas audit yang dimoderasi teknologi informasi pada KAP di Surabaya. Sampel dalam penelitian ini adalah auditor yang berkedudukan sebagai partner, bekerja di Surabaya dan terdaftar dalam Direktori IAPI tahun 2022 dengan metode simple random sampling sebanyak 100 responden. Teknik analisis menggunakan Partial Least Square (PLS) dengan SmartPLS Versi 3.0. Hasil analisis membuktikan bahwa kualitas audit pada KAP di Surabaya ditentukan oleh tingginya komitmen organisasi yang dimiliki oleh auditornya meliputi afektif, normatif dan kontinuence, sedangakan kompetensi auditor dan penggunaan teknologi informasi belum memberikan kontribusi dalam meningkatkan kualitas audit.
DETEKSI MANAJEMEN LABA MENGGUNAKAN M-SCORE BENEISH MODEL Debbianita Debbianita; Vinny Stephanie Hidayat; Erwan
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 1 (2023): 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.v19i1.591

Abstract

The quality of financial reports is important in the sustainability of a company, quality reports can increase public trust in the company. But often this is misinterpreted by the management by doing various ways to make financial statements look good in the eyes of investors, this is what is called earnings management. During the Covid-19 pandemic that hit the world, of course, there are various challenges to be able to present quality financial reports, this is what researchers are interested in conducting an analysis of the quality of financial reports, especially the banking industry in Indonesia. There are various ways to detect whether there are earnings management actions in the company, one of which is using the M-Score Beneish Model. From the results of the study, it was found that only 18% of the banking industry management carried out earnings management actions
PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI KOMISI PEMILIHAN UMUM (KPU) DI KABUPATEN Siti Zahara
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 1 (2023): 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.v19i1.601

Abstract

This study aims to explain the effect of motivation and work discipline on employee performance. This type of research is quantitative research with the unit of analysis at the General Election Commission in Musi Banyuasin Regency, with a total population of 30 respondents. Sampling was done by non-probability sampling method, simple saturated technique, where all members of the population were used as samples. The analysis technique in this research is descriptive statistics and inferential statistics with a structural equation modeling (SEM) approach using lisrel software. The results of this study indicate that motivation has a positive and significant effect on employee performance. While work discipline has no effect on employee performance. The influence of motivation and work discipline simultaneously motivation and work discipline has a significant effect on performance and contributes 61.1%. So the higher the motivation and work discipline simultaneously, the better the performance of the Musi Banyuasin General Election Commission employees.
CORPORATE SOCIAL RESPONSIBILITY (CSR): A NEW PARADIGM OF ACCOUNTING FOR ENVIRONMETALLY BASED COMPANIES Yuni Ekawarti; Maya Dini; Desfitrina Desfitrina; Subiyanto Subiyanto; Zulfadhli Zulfadhli
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 1 (2023): 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.v19i1.617

Abstract

The response of a corporation to a crisis must be based on the inclusion of social value creation in its mission, which goes beyond generating economic value for shareholders. However, corporate social responsibility (CSR) is not about how benefits are shared but about how they are created; as a result, CSR should be viewed as a new accounting and management model, rather than as a marketing tool, to be effective. Integration of CSR concepts and ideas at all levels of a business is required to implement CSR successfully. As a result, companies that successful align their stakeholders and implement responsible environmental accounting will achieve a competitive advantage that is difficult to imitate. This article aims to explore the concept of CSR and its dimensions, in dialogue with stakeholders, across various management instruments in terms of corporate responsibility and its strategic value; in such a way that companies that are successful in alligning their stakeholders and implementing responsible environmental accounting will achieve a competitive advantage that is difficult to imitate . The limitation of this research is that it is only in the form of descriptive analysis, so it cannot describe how it is implemented directly in business entities.
THE EFFECT OF THEORY OF PLANNED BEHAVIOR AND CUSTOMER RELATIONSHIP MARKETING ON MUTUAL FUND INVESTMENT INTENTIONS Mega Luminda Dewi; Ronny Ronny
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 1 (2023): 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.v19i1.653

Abstract

The study tries to evaluate as well as find out the causes of investor intentions when investing their funds in mutual funds. we use a sample from Bank Mandiri on the grounds that the anomaly in the value of assets and large branches was not able to make Bank Mandiri as an entity that has the highest mutual fund investment portfolio in Indonesia. We used a total of 200 respondents in East Java, Indonesia. the data was processed with structural equation model and path analysis approaches. the results of the estimation found that Perceived Behavioural Control (PBC), Macro Factors, Subjective Norms, Customer Relationship Marketing (CRM), and Trust have a significant effect on Mutual Fund Investment Intention. We tried to moderate the effect of trust on several variables and found interesting results where Trust can be significantly moderated between PBC on Mutual Fund Investment Intention; moderation between Subjective Norms on Mutual Fund Investment Intention; and moderation between CRM on Mutual Fund Investment Intention. The results of this study show that Customer Relationship Marketing (CRM) is part of a marketing strategy to satisfy and maintain customer loyalty. CRM can be a stimulus to customer satisfaction and loyalty, that proper CRM has an impact on satisfaction and will further affect customer loyalty. This can be a reference for Bank Mandiri in developing and implementing the right CRM strategy, especially in recommending the best investment instruments according to customer needs, and can provide added value that is felt directly, both by customers and by Bank Mandiri.
PENGARUH KINERJA KEUANGAN MEMPREDIKSI PERTUMBUHAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN Rini Handayani; Aurora Angela
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 1 (2023): 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.v19i1.655

Abstract

The purpose of this study is to examine the role of financial performance in forecasting profit growth for companies operating in the banking industry listed on the Indonesia Stock Exchange for the period 2018-2020. All companies listed on the IDX served as the study population, and companies active in the banking industry listed on the IDX between 2018 and 2020 served as research samples. In this work, multiple linear regression and moderation regression analysis were used as test methodologies. Based on the results of tests conducted using SPSS, it was found that Company Size can strengthen the effect of Net Profit Margin, Capital Adequacy Ratio and Interest Risk Ratio on Profit Growth but Company Size cannot moderate the effect of Non-Performing Loans on Profit Growth. Keywords: NPM, CAR, NPL, IRR, Company Size, Profit Growth
PENGARUH UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN SUSTAINABILITY REPORT SEBAGAI VARIABEL MEDIASI Ayu Nur Fadillah; Endah Susilowati
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 1 (2023): 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.v19i1.662

Abstract

The aim of this study was to analyze company size on firm value with sustainability report as a mediating variable in Manufacturing Companies in various industrial fields listed on the Indonesia Stock Exchange for the 2019-2021 period. A study was conducted in Manufacturing Companies in various industrial sub-sectors because in recent years there has been a decline in stock prices and the problem of hazardous waste pollution due to the company's operational activities. This research uses quantitative methods. There are 56 manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange for the 2019-2021 period which are the population in this study. The purposive sampling technique was used to select the sample, and 36 companies were obtained. Hypothesis testing was carried out using SEM-PLS. This study shows that company size has a significant effect on sustainability reports, company size has a significant effect on firm value, and sustainability reports cannot mediate the relationship between company size and firm value.

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