cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Saskia Jamilah
Contact Email
kikysaski@gmail.com
Phone
-
Journal Mail Official
kikysaski@gmail.com
Editorial Address
-
Location
Kota palembang,
Sumatera selatan
INDONESIA
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
 1   2   3   4   5 
KUALITAS PELAYANAN BERPENGARUH TERHADAP KEPUASAN PENGUNJUNG PERPUSTAKAAN Naruliza, Esty; Purwaningsih, Faradillah Sandhy
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 2 (2017): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.391 KB) | DOI: 10.35449/jemasi.v13i2.36

Abstract

Library is one of the information providers engaged in the management ofinformation and media services provider education. The library is still a relativelyinexpensive option to meet the needs of visitors. The purpose of this study is todeterminethe effect of service quality on customer satisfaction of service users IBA PalembangUniversity library.Quality of service is any activity carried out by the company in order to meetconsumer expectations. Services in this case is defined as a service or services deliveredby the owner of the service in the form of reliability, responsiveness, assurance, empathyand tangibles in providing services for customer satisfaction. And the satisfaction of acondition that is on the show to consumers after using the service or the service.Sampling method in this research is Stratified Random Sampling but at themoment Accidental questionnaire method. The data used in this research is primary dataobtained from questionnaires distributed to 125 respondents.From the results of multiple linear regression test simultaneously demonstratedservice quality effect on visitor satisfaction with the significance of the library amountedto 599.699 less than 0.05. Partially, 10.30% reliability, responsiveness 18.22%, 14.77%assurance, empathy and tangibles 34.25% 18.46% effect on satisfaction, 96% visitorsatisfaction variation libraries can be explained by the variable quality of service whilethe remaining 4% is explained by other variables not analyzed in this study.Of the five variables, variables Empathy (X4) of 34.25% is the most dominantvariable affecting visitor satisfaction IBA University library service users. This provesthat the library is able to provide library services properly..
PERBEDAAN RASIO PROFITABILITAS PADA PERUSAHAANPERUSAHAAN SEKTOR PERTANIAN DI BURSA EFEK INDONESIA Salmah, Ninin Non Ayu
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 2 (2017): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v13i2.37

Abstract

This study aims to determine the difference in the ratio of profitability as a measure offinancial performance between companies incorporated in the Agricultural Sector on theIndonesia Stock Exchange with the hypothesis test analysis technique difference of morethan two averages. Research population are companies listed on Indonesia StockExchange Agricultural Sector. Research sample is PT. Bisi International Tbk, PT.Dharma Samudera Fishing Industries Tbk and PT. Astra Agro Lestari Tbk. The highestaverage ratio is obtained by PT. Astra Agro Lestari Tbk such as return on asset ratioequal to 11,8200%, return on equity ratio equal to 17,1180% as well net profit marginratio equal to 14,6380%. Hypothesis test of difference of more than two averageconcluded that the average return on asset ratio on companies incorporated in theAgricultural Sector on the Indonesia Stock Exchange differs significantly, the averagereturn on equity ratio on companies incorporated in the Agricultural Sector on theIndonesia Stock Exchange differs significantly and the average net profit margin ratio oncompanies incorporated in the Agricultural Sector on the Indonesia Stock Exchangediffers significantly.
HUBUNGAN ANTARA KOMUNIKASI INTERPERSONAL SALES DENGAN PERILAKU KONSUMTIF Malwa, Rosyidah Umpu
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 2 (2017): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (946.695 KB) | DOI: 10.35449/jemasi.v13i2.38

Abstract

Honda Union Palembang customers are generally upper middle classcustomers who tend to have buying behavior based on their wishes. This customer tendsto fulfill his needs a bit exaggerated (consumptive behavior). From this fulfillmentcustomers tend to buy a car because of interest in the latest unit variants, purchasedpackages that are considered cheap, or because bored with old cars. This should beunderstood by Honda sales, where they should be able to understand the marketsituation, so it can attract interest from customers. Sales must be able to understand andconvey Honda car information to customers well and effectively (interpersonalcommunication). So that the desired positive impact can occur ie the occurrence of saleand purchase transactions.The population in this study is a customer of Honda Union who made apurchase in March 2017 which amounted to 50 people aged 19-55 years of male andfemale sex.Data collection method or instrument used that is using likert scale method.Product Moment Pearson correlation analysis results. A correlation coefficient of 0.621was obtained with a significance value of 0.000 (p <0.05). The result of the closeness ofthe relationship is 38.56%. It shows that there is a significant influence betweeninterpersonal communication to consumptive behavior. While 61.44% is the influence ofother factors.
BEBERAPA FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI Ningsih, Endang Kusdiah; Johan, Bahdar
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 2 (2017): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v13i2.39

Abstract

Efforts to increase state revenues in the tax sector have many obstacles, among others,the level of taxpayer compliance is still low. Many factors that can affect the taxpayercompliance of the individual include taxpayer awareness, tax service and tax sanctions.Objects in this study are individual taxpayers at the Faculty of Engineering SriwijayaUniversity.The purpose of this study is to determine the effect of taxpayer awareness, tax serviceand tax sanctions on Personal Taxpayer compliance in the Faculty of EngineeringSriwijaya University. The type of research used is a type of causal research that isintended to reveal the problems of cause and effect. The sample used in this study is asmany as 188 people taxpayers personally in the Faculty of Engineering SriwijayaUniversity.Based on the results of existing research can be concluded that the consciousness oftaxpayers have a positive but not significant impact on taxpayer compliance in theFaculty of Engineering Sriwijaya University. While for variable of Fiscal service and taxsanction have positive and significant effect to taxpayer compliance. This suggests thatthe higher the tax and tax sanction, the formal taxpayer compliance will be significantlyhigher.
KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL BERPENGARUH TERHADAP PEMAHAMAN AKUNTANSI PADA MAHASISWA Supra, Deswati
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 1 (2017): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v13i1.40

Abstract

The aims of this study is to determine the influence of Intellectual Intelligence,Emotional Intelligence, and Spiritual Intelligence toward Accounting Understanding ofAccounting Under Graduate Students at STIE Rahmaniyah Sekayu. Theoretical basiswere used in this study are intellectual intelligence, emotional intelligence, spiritualintelligence, and understanding of accounting. Independent variables in this study wereintellectual intelligence, emotional intelligence, and spiritual intelligence. While thedependent variable was the understanding of accounting. The population in this studywas all students of S1 Accounting in academic year 2013/2014 with the total numberwas 186 people. The sample in this study was 127 respondents.Technique for collecting the data in this study were done by interview andquestionnaires. This research used multiple regression analysis with data processing toolusing SPSS version 20 program. This research found Intellectual Intelligence, EmotionalIntelligence, and Spiritual Intelligence significantly and positively influence to theUnderstanding of Accounting to the under graduate students of Accounting at STIERahmaniyah Sekayu.
BAI’ BITHAMAN AJIL, ALTERNATIF PEMBIAYAAN PERUMAHAN PADA PERBANKAN SYARIAH Harahap, Lily Rahmawati
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 1 (2017): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v13i1.41

Abstract

During this recent two decades, national economy sharia continiue growth.Though it just still smaller compare to the existing of conventional finance, itconscioused the growth of sharia finance currently has a significant enhancement. Thepositive and stable economy performance has given good opportunities to thedevelopment of sharia economy in Indonesia. The existence of syariah economy inIndonesia, who has a muslim mayority, is a new point of national economy history.Sharia banking is one of the tools for developing national economy sharia. Manyproducts offered by national sharia banking, which includes basic principles ofimplementation with profit sharing. One of them is Bai’ Bithaman Ajil, which is the partof trading (Baiah). Bai’ Bithaman Ajil product is expected as an alternative for society tochoose sharia banking as a mediator in transaction, specially to fulfill production needsas well as consumption needs, whose transactions are done on a long-term credit.
PENGAWASAN BERPENGARUH TERHADAP KINERJA PEGAWAI PADA KANTOR CAMAT KECAMATAN PLAKAT TINGGI Suprianto, Fery
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 1 (2017): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v13i1.42

Abstract

The purpose of this study is to see the Effect of Supervision toward EmployeePerformance at sub-district Office of Plakat Tinggi Musi Banyuasin Regency. Thetheoretical basis that the author used were Definition of Management, Definition ofHuman Resource Management, Definition of Supervision, Monitoring Indicators,Supervision Objectives, Types of Supervision, Engineering Supervision, PerformanceDefinition, Performance Indicators, Performance Affecting Factors, PerformanceAssessment, Objectives and Benefits of Assessment Performance, and PerformanceAppraisal Criteria. Dependent variable used in this research was Employee Performanceand independent variable was supervision. Populations and samples in this study were30 employees. The author used data collection techniques by using questionnaires,documentation and observation. Data analysis techniques used simple linear regressionanalysis. This study found that Supervision had a positive and significant influencetoward Employees Performance at the Sub-district office of Plakat Tinggi.
KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA Veronica, Aries
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 1 (2017): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v13i1.43

Abstract

The purpose of this study was to determine financial performance to stock price ofminning industries at Indonesian Stock Exchange . This research is field research withdata collection techniques using documentation that the sample size is as much as 33emitten. To test the effect of the financial performance to stock price used multipleregression analysis techniques and to test research hypotheses, F test and t test.From the results of calculations using SPSS for Windows version 17, showed that: thevalue of R Square (R2) illustrates that the Stock price (Y), can be explained by thefinancial performance amounted to 65.6%, while the rest 34.4%, can be explained byother factors, which are not included in this study. F Hypothesis test results, obtainedvalue of sig. (98,701)>(0.05), this means that there is influence of the current ratio, totalasset turnover , return on investment, and total debt to total asset ratio together againststock price. While the results of hypothesis testing t as follows: 1) sig. (0.000)< (0.05),which means that there is effect current ratio to stock price; 2) sig.(0.004) < (0.05),which means that there is effect debt to equity ratio to stock price; 3) sig.(0.846) >(0.05), which means that there is no effect total asset turnover to stock price; 4)sig.(0.000) (0.05), which means that there is no effect return on investment to stock price,and 5) sig.(0.700)>(0.05), which means that there is no effect total debt to total assetratio to stock price
EFEKTIVITAS STRATEGI PEMASARAN SOSIAL INTERNAL DAN EKSTERNAL RENCANA PEMBANGUNAN PROGRAM PLPBK DI KELURAHAN SUNGAI LAIS KECAMATAN KALIDONI KOTAMADYA PALEMBANG Thoyib, Ellys; Effendi, R.Y.
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 1 (2017): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v13i1.44

Abstract

Community-Based Settlement Neighborhood Setup (PLPBK) is a development programinitiated and mobilized at village/rural level in village/regency areas. This program is aNational Program, initiated by the Kementerian PUPR of through the Dirjen CiptaKarya to move the development in accordance with the needs and characteristics of thevillage / rural. Sungai Lais Village is one of 4 villages in Palembang that got thisprogram. Activity begun in 2014 begins with social mapping to determine the most slumsor priority areas, then will be built into a well-organized area of sanitation, drainage,clean water, open space and green open spaces and roads and bridges that areconnected to every area in the village. Planning Expert Team to compile developmentplan with investment value ± 7 billion, while direct aid fund (BLM PLPBK) equal to 1billion. To cover the lack of investment, Marketing Experts and citizens engage ininternal and external marketing strategy activities. Internal marketing strategy is a seriesof activities to provide understanding to the citizens about the importance of settlementarrangements well so that social and economic activities of society for the better. Citizenparticipation is not only energy and development ideas but also willingness to grant theirland affected by the development plan. Internal marketing strategy is effective enough toinfluence the citizens, because there is willingness of citizens who grant the land eventhough not all of them. An external marketing strategy is an effort to influencestakeholders' willingness to intervene in development plans that have not been financedby BLM PLPBK funds. The result of City Government through Bappeda of PalembangCity gives commitment to intervene development plan with funding scheme of RAPBDyear 2018 until 2019.
BEBERAPA FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ORANG PRIBADI ATAS PERILAKU PENGGELAPAN PAJAK Wijaya, Angka; Jannah, Miftahul
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 1 (2017): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v13i1.45

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhipersepsi wajib pajak atas perilaku penggelapan pajak. Adapun faktor-faktor tersebutadalah pengaruh sistem perpajakan, pemahaman perpajakan, pelayanan aparat pajak dansanksi perpajakan. Populasi penelitian ini adalah pada dosen Prodi akuntansi diPerguruan Tinggi Swasta yang berlokasi di kota Palembang yang telah di Akreditasi olehBAN-PT dengan peringkat B. Sampel dalam penelitian ini ditentukan berdasarkanmetode sampling jenuh, data di kumpulkan dengan pembagian kuesioner. Metodeanalisis penelitian yang digunakan adalah regresi linier berganda.Berdasarkan hasil analisis menunjukkan bahwa sistem perpajakan berpengaruhnegatif dan signifikan terhadap persepsi wajib pajak atas perilaku penggelapan pajak,pemahaman perpajakan tidak berpengaruh terhadap persepsi wajib pajak mengenai etikapenggelapan pajak, pelayanan aparat pajak tidak berpengaruh terhadap persepsi wajibpajak mengenai etika penggelapan pajak, dan sanksi perpajakan berpengaruh negatif dan signifikan terhadap persepsi wajib pajak atas perilaku penggelapan pajak. Variabel yangpaling dominan mempengaruhi persepsi wajib pajak atas perilaku penggelapan pajakadalah sanksi perpajakan karena memiliki nilai standard coeficient beta 0,328.

Page 2 of 18 | Total Record : 180

 1   2   3   4   5 

Filter by Year

2012 2025


Reset
Filter By Issues
All Issue Vol 21 No 1 (2025): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 20 No 2 (2024): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 20 No 1 (2024): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 19 No 2 (2023): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 19 No 1 (2023): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 17 No 02 (2022): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 2 (2022): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 18 No 1 (2022): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 17 No 1 (2021): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 2 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 1 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 15 No 2 (2019): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 15 No 1 (2019): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 14 No 2 (2018): Jemasi Vol 14 No 2 (2018): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 14 No 1 (2018): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 14 No 1 (2018): Jemasi Vol 13 No 2 (2017): Jemasi Vol 13 No 2 (2017): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 1 (2017): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 1 (2017): Jemasi Vol 10 No 1 (2014): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 9 No 2 (2013): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 9 No 1 (2013): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 8 No 2 (2012): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi More Issue