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Jemasi Jurnal Ekonomi Manajemen dan Akuntansi

jemasi
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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 160 Documents

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ANALISIS PERBEDAAN PERSEPSI KONSUMEN TERHADAP KUALITAS PRODUK MIE GORENG MERK MIE SEDAAP DAN INDOMIE Gustini, Sri
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 14 No 1 (2018): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v14i1.112

Penelitian ini bertujuan untuk mengetahui Perbedaan Persepsi Konsumen Terhadap Kualitas Produk Mie Goreng Merk Mie Sedaap dan Indomie Di Kecamatan Lais.Sampel yang digunakan dalam penelitian ini sebanyak 100 responden yang ditentukan dengan rumus Maholtra.Sampel diambil dengan menggunakan teknik Non-probability sampling dengan pendekatan accidental sampling (pengambilan sampel berdasarkan kebetulan).Teknik pengumpulan data yang digunakan adalah kuesioner dan observasi.Data diolah dan dianalisis dengan analisis regresi linier sederhana dan analisis korelasi menggunakan Statistical Package for Social Science (SPSS). Hasil penelitian menunjukkan bahwa (1) persepsi konsumen berpengaruh secara signifikan terhadap kualitas Produk mie goreng merek mie sedaap dan indomie di Kecamatan Lais dengan sig thitung < sig α (0.000 < 0.005); (2) nilai koefisien korelasi sebesar 0,447 menunjukkan bahwa terjadi hubungan atau korelasi yang sedang antara persepsi konsumen terhadap kualitas produk mie goreng merek mie sedaap dan indomie di Kecamatan Lais, sedangkan nilai adjusted R square sebesar 0,200 menunjukkan bahwa persepsi konsumen mempengaruhi kualitas produksebesar 20%.

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: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

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.

BAIâ€™ BITHAMAN AJIL, ALTERNATIF PEMBIAYAAN PERUMAHAN PADA PERBANKAN SYARIAH Harahap, Lily Rahmawati
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 1 (2017): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

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 Baiâ€™ Bithaman Ajil, which is the partof trading (Baiah). Baiâ€™ 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.

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: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

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 Â± 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

KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA Veronica, Aries
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 1 (2017): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

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

PENGAWASAN BERPENGARUH TERHADAP KINERJA PEGAWAI PADA KANTOR CAMAT KECAMATAN PLAKAT TINGGI Fery Suprianto
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 1 (2017): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

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.

BEBAN DAN DISIPLIN KERJA BERPENGARUH TERHADAP KINERJA AWAK KAPAL NEGARA ANDROMEDA Deni, Muhammad
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 1 (2017): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

The purpose of this study was to determine the influence of work load and workdiscipline to performance of Crews Ship of the country Andromeda. Population of thisstudy as many as 15 crews. The results of calculations using SPSS, showed that: R2 of0.349 (37.4% ), illustrates that the performance of crews (Y), can be explained by allindependent variables 34.9%, while the remaining 65.1%, can be explained by otherfactors, which are not included in this study. From the result of hypothesis F test ,obtained value of Fcount ( 6.243) > 0.05, means that there is the influence of work loadand work discipline together to crew performance. While the results of the hypothesis ttest, both of two variables there are no influence of them to performance

BEBERAPA FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ORANG PRIBADI ATAS PERILAKU PENGGELAPAN PAJAK Angka Wijaya; Miftahul Jannah
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 1 (2017): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

This study aimed to analyze the factors that influence the perception of thetaxpayer on tax evasion behavior. As these factors is the effect of the tax system, theunderstanding of taxation, service tax authorities and tax penalties. The study populationwas on the faculty in the accounting department of private universities located in the cityof Palembang who had been in accreditation by BAN-PT rated B. The sample wasdetermined by saturation sampling method, the data collected by the distribution ofquestionnaires. The method of analysis used in this study were multiple linear regression.Based on the results of the analysis show that the tax system a significant negativeeffect on the perception of the taxpayer on the behavior of tax evasion, understanding thetax has no effect on the perception of the taxpayer on the ethics of tax evasion, theservice tax authorities had no effect on the perception of the taxpayer on the ethics of taxevasion, and tax penalties a significant negative effect on the perception of the taxpayeron tax evasion behavior. The most dominant variable affecting the perception of thetaxpayer on the ethics of tax evasion is tax penalties because it has a standard betacoeficient 0.328.

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: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

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.

PENERAPAN BLUD KPHP: AKANKAH MENUJU PENGELOLAAN HUTAN YANG TRANSPARAN, AKUNTABEL DAN PARTISIPATIF? Pandriadi, Pandriadi; Wijaya, Angka; Amah, Mas
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 2 (2017): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

This resarch starts from the evidence that deforestation and degradation rate in MusiRawas District remain increase, particularly in KPHP Lakitan areas. Based on formerresearch, one of problem roots is governance. So thatâ€™s why this research aims to knowwether implementation of BLUD in KPHP Lakitan will make better governance in forestgovernance that may reduce the rate of deforestation and degradation. This research isqualitative research that tried to find data and information as much as possible by usingdeep interview and Focus Group Discussion (FGD). The informan in this research aregovernment staffs, poeple who stay in or suround the forest area, and business companies.The result shows that implementing BLUD on KPHP Lakitan may give room for KPHPLakitan to improve forest governance by using tranparancy, accountable, andparticipative concepts, therefore this is potentially to reduce the rate of deforestation anddegradation in KPHP Lakitanâ€™s areas.

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Saskia Jamilah

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