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INDONESIA
Jemasi Jurnal Ekonomi Manajemen dan Akuntansi
ISSN : 18582702     EISSN : 26848732     DOI : -
Core Subject : Economy,
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
DAYA SAING EKONOMI PROVINSI JAMBI Sudirman, Sudirman; Susilawati, Susilawati
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 15 No 1 (2019): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (724.05 KB) | DOI: 10.35449/jemasi.v15i1.32

Abstract

In this study, we want to see the economic basis and pattern of economic structure in JambiProvince, This study uses secondary data, namely Jambi Provisional PDRB and 11 municipaldistricts in Jambi province in 2010 - 2017 in this study to see the basis of the economy and the mixof economic sectors in Jambi province using the LQ model and the classification typology. Theresults of this study indicate that from the results of the classic typology analysis, it can be seen thatthe patterns and structure of economic growth from 9 districts and 2 cities in Jambi Province, WestTanjung Jabung and East Tanjung Jabung districts are classified into Quadrant III decliningprosperous regions (potential to be left behind ), which means that the rate of growth and incomeper capita of Tanjung Jabung Barat district is higher than the per capita income of Jambi Provinceand the growth rate of Tanjung Jabung Barat district is lower than the rate of growth of JambiProvince. Whereas the City of Full Sei is classified into the prospereus quadrant type I area whichmeans that the per capita income of Sei Full City is greater than the income of the Perkapita ofJambi Province and the growth rate of the city of Full Sei is greater than the Growth Rate in JambiProvince.
KERJA SAMA MEMODERASI PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA STRATEGIC SUPPLY RELATIONSHIP (STUDI KASUS RUMAH SAKIT DI KOTA PALEMBANG Nafsiah, Siti Nurhayati
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 15 No 1 (2019): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (573.184 KB) | DOI: 10.35449/jemasi.v15i1.33

Abstract

This research is a model that tests the effect of performance measurement systems on role clarity,psychological empowerment and managerial performance. This research was conducted at ahospital in the city of Palembang, with a sample of 55 managers. Data collected fromquestionnaires were delivered directly to the object of the research and tested through SEM usingAMOS. The test results show that the Management Control System has a positive and negativeeffect on cooperation, Management Control Systems have a positive and negative effect on SSRsPerformance, Management Control Systems have positive and negative effects on SSRsPerformance with collaboration and communication as moderating variables. That way theManagement Control System effectiveness afects the performance of SSRs.
PENGARUH LOKASI, KUALITAS PELAYANAN, FASILITAS DAN SUASANA LINGKUNGAN TERHADAP KEPUASAN PENGUNJUNG KEBUN RAYA BOGOR Bakti, Rizal; Oktafiani, Nadya
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 15 No 1 (2019): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.773 KB) | DOI: 10.35449/jemasi.v15i1.34

Abstract

Bogor Botanical Gardens is a natural tourist attraction in the city of Bogor which has a variety ofex-situ plants as its appeal. The number of domestic and foreign tourists visiting the BogorBotanical Gardens experienced a fluctuating development, It’s expected to improve the quality andquality of services and facilities that remain to be maintained.The result of regression test showsthat 75,1% of visitor satisfaction factors can be explained by location, service quality, facilities, andvisitor's ambience while the rest 24,9% is explained by other factors not examined in this research.While the result of F test shows that simultaneously location variable, service quality, facility, andvisitor atmosphere simultaneously have positive and significant effect to visitor satisfaction withresult of analysis that is Fcount = 75,460> Ftabel = 2,460. The result of T test shows that the locationvariable shows the result of analysis tcount(2.044), quality of service ttable (2,236), ttable facility (2,678)and transient environment (3,036) where ttable (1,985), partially all variable have positive andsignificant effect to satisfaction Visitors Bogor Botanical Garden.The variables that dominate thevisitor satisfaction of Bogor Botanical Gardens are the environment of atmosphere.
ANALISIS ECONOMIC VALUE ADDED / EVA (Studi Analisis pada Perusahaan Manufaktur Sub Sektor Rokok di BEI) Aryanti, Rahmi
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 15 No 1 (2019): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.285 KB) | DOI: 10.35449/jemasi.v15i1.35

Abstract

This study aims to determine the financial performance of cigarette manufacturing companies listed on the BEI by using EVA analysis, and prove positive accounting earnings will have or do not have a positive EVA value. By using sample 4 (four) cigarette manufacturing companies listed on BEI, the result of this research mention that there are 3 of 4 or (75%) cigarette manufacturing companies listed on BEI experiencing EVA > 0 value, and profit positive accounting does not necessarily make the EVA value positive as well. This is due to an increase in the cost of equity capital that contributes the largest cost to the WACC figure which results in high capital charger borne by the company.
EFEKTIVITAS SUMBER PENDAPATAN ASLI DAERAH DALAM MENINGKATKAN KEMANDIRIAN KEUANGAN DAERAH PADA BADAN PENGELOLA PAJAK RETRIBUSI DAERAH KABUPATEN MUSI BANYUASIN Septariani, Jumania
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 15 No 1 (2019): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.391 KB) | DOI: 10.35449/jemasi.v15i1.36

Abstract

This study aims to determine the Effectiveness of Local Revenue Sources in Increasing the Regional Financial Independence of Musi Banyuasin Regency at the Regional Levy Tax Management Agency in Musi Banyuasin Regency. The method used in this study is quantitative which is qualified by using primary and secondary data in the form of PAD budget realization reports, that is by analyzing data and information relevant to the problem, using effectiveness ratios and independence ratios in the form of fiscal autonomy ratios and routine capability index ratios. Based on the ratio of effectiveness of Local Revenue (PAD) on average from 2014-2017 to 89 , 48%, stated to be less effective because it is less than the standard, which is 90%. Based on the Independence Ratio seen from the ratio of fiscal autonomy, PAD is realized on an average of 8% with very less criteria, seen from the ratio of routine ability index to the average realized 8% with criteria also very low, which means the Regional Government of Musi Banyuasin Regency depend on funds from the Central Government. Although the level of effectiveness and independence is still lacking or low. However, in total regional income, PAD is quite good in promoting financial independence of the Regional Government of Musi Banyuasin Regency.
PENGARUH PERTUMBUHAN EKONOMI TERHADAP DISPARITAS PEMBANGUNAN DI PROPINSI SUMATERA SELATAN Ningsih, Endang Kusdiah; Novianty, Dwi Eka; Ermeila, Sri
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 15 No 1 (2019): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (575.398 KB) | DOI: 10.35449/jemasi.v15i1.37

Abstract

Economic growth of any counties had positive and negative impact. A positive impact is an increase in national income and negatif impact are inequility of personal income distribution and development disparities. Economic growth in province of South Sumatera also had that impact. The purposes of this research is to prove empirically relationship and patterns of linkages between economic growth and development disparities. The data that used is secondary data obtained from Central Statistic Agency in the form of economic growth rates, gross regional domestic product per capita and total population of the province of South Sumatera during the period 2010-2017. The analysis use with Williamson Index to measure development disparities and Pearson Correlation to find out the relationship between economic growth and development disparities and to prove Kuznets hypothesis. The result of this analysis are : (1)development disparities in the province of South Sumatera during the period 2010-2017 , including height indicated by the Williamson Index more than 0,5. (2) Pearson Correlation is -0,253 show that there is a negatif relationship between economic growth and development disparities and this proved that the Kuznets hypothesis (curve U-Reserved) also occur happen in this province. It means, that economic growth is inversely proportional to development disparities.(3) R Square is 0,064 , means the effect ofeconomic growth on development disparities is 6% and 94% influenced by other factors
ANALISIS KOGNITIF PESERTA PELATIHAN VOKASIONAL RENCANA USAHA DAN MANAJEMEN KEUANGAN KELOMPOK SWADAYA MASYARAKAT (KSM) BINAAN BDC SRIWIJAYA PALEMBANG Thoyib, Ellys; Effendi, R.Y.
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 15 No 1 (2019): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (946.695 KB) | DOI: 10.35449/jemasi.v15i1.38

Abstract

The purpose of the analysis is to find out the cognitions that appear in the cognitive system of vocational training participants in business plans and financial management of self-help groups (KSM) assisted by BDC Sriwijaya Palembang through the pre-test and post-test answers.There are 3 groups of knowledge behavior modes in participants' memories, namely positive mode 73%, negative 17% and doubtful 10%.Through the statement "I believe being able to understand the material of business plans and financial management" 83% positive and 17% negative cognitions are generated in the cognitive structure.These cognitions integrate with cognitive functions namely new cognitive notions, emotions, attitudes and motivations.New cognitive understanding results from integration with emotions, namely positive cognition 74% and negative 26%, a change in 9% positive cognition switches to negative.Integration of cognition with attitudes produces positive cognition 44%, negative 7% and neutral 49%, here there is a transition between positive and negative cognition to neutral cognition or no opinion at all. Integration with motivation by asking KSM motives / hopes, generated business capital assistance motives positive cognition 89% negative 11%, marketing assistance motives, 70% positive cognition 30%, and guiding motives to developing KSM efforts, positive cognition 92% negative 8%.Conclusion Changing habits that have been practiced for years will take time, energy and great breakthroughs about training methods that they are easy to understand.
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: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.475 KB) | DOI: 10.35449/jemasi.v14i1.21

Abstract

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%.
ANALISIS PENGELOLAAN KEUANGAN DANA DESA Asoka, Rano
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 14 No 1 (2018): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.711 KB) | DOI: 10.35449/jemasi.v14i1.22

Abstract

Tujuan penelitian ini adalah untuk mengetahui Bagaimana Pengelolaan Keuangan Dana Desa Pada Desa Tanjung Bali Kecamatan Batanghari Leko, teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis kuantitatif dan kualitatif. Hasil dari penelitian ini menunjukan bahwa pengelolaan keuangan dana desa pada desa Tanjung Bali Kecamatan Batanghari Leko pada tahun 2015 sampai dengan tahun 2017 sudah menjalankan siklus keuangan desa dengan baik mulai dari penyusunan rencana anggaran hingga pada siklus pertanggungjawaban anggaran dana desa. sehingga dapat dikategorikan efektif hanya saja pengaruhnya adalah Penundaan terhadap pencairan dana desa pada tahun berikutnya.
PENGARUH STRES KERJA DAN KONFLIK KERJA TERHADAP KINERJA KARYAWAN DI CV. KARYA PRIMA PONDASI ERMINI, ERMINI
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 15 No 2 (2019): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.685 KB) | DOI: 10.35449/jemasi.v15i2.39

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh stres kerja dan konflik kerja secara simultan dan parsial terhadap Kinerja Karyawan CV. Karya Prima Pondasi. Jenis penelitian yang digunakan dalam penelitian ini adalah penjelasan (explanatory research) dengan pendekatan kuantitatif untuk menggambarkan hubungan antar variabel melalui pengujian hipotesis. Penelitian ini menggunakan kuesioner sebagai alat pengumpulan data yang didistribusikan kepada 74 responden dari CV. Karya Prima Pondasi. Berdasarkan hasil penelitian yang dilakukan, terdapat pengaruh yang signifikan secara simultan antara variabel Stres Kerja dan Konflik Kerja terhadap variabel Kinerja Karyawan. Ini dibuktikan dengan memperoleh Fhitung 34,866 lebih besar dari Fabel 3,11. Selain itu, diketahui bahwa secara parsial Job Stress (X1) dan efek positif yang signifikan Performance Pegawai (Y). Hal ini dibuktikan dengan perolehan perhitungan lebih besar dari ttabel (7,006> 1,997) dan koefisien 0,000 dan nilainya positif. Konflik Kerja (X2) memiliki pengaruh positif dan positif signifikan terhadap Kinerja Karyawan (Y). Hal ini dibuktikan dengan perolehan thitung yang lebih besar dari ttabel (2,114> 1,997) dan koefisien 0,000 dan nilainya positif.

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