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Saskia Jamilah
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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
PENGELUARAN BELANJA MODAL PEMERINTAH DAN KREDIT MODAL KERJA TERHADAP PERTUMBUHAN EKONOMI PROVINSI DI PULAU SUMATERA ana, Sri Mardiana
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 (762.225 KB) | DOI: 10.35449/jemasi.v15i2.43

Abstract

The purpose of this study was to analyze the development of government capital and working capital loans on economic growth in Sumatra in 2010-2016. This study uses secondary data in the form of panel data and analyzed using descriptive and quantitative methods. The result of the coefficient of determination is 0.905390 which shows economic growth by government capital expenditure and working capital credit by 90% while the remaining 10% is needed by other factors outside the model. Based on the t-test partial test, government capital expenditure and working capital credit are significant to the economic growth of the province in Sumatra.
APLIKASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK-EMKM) PADA UMKM DI KECAMATAN TALANG KELAPA KABUPATEN BANYUASIN Junaidi, Junaidi
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 (240.514 KB) | DOI: 10.35449/jemasi.v15i2.47

Abstract

This study aims to determine the application of accounting to MSMEs and analyze financial statement reporting using the SAK-EMKM approach. The sample used was 35 MSME food traders in Talang Kelapa District, Banyuasin Regency. The data used are primary data with data collection techniques using questionnaires and interviews. The analysis technique used is quantitative descriptive. The estimation results conclude that the application of accounting to UMKM food traders in Talang Kelapa still uses a simple method. MSMEs have not been able to apply the accounting cycle correctly. Of the 35 food traders who were sampled, there were only 2 traders who had applied accounting standards well. An understanding of the application of accounting standards needs to be socialized intensively to MSME traders in Talang Kelapa District.
PERAN MAKSUD DIDALAM DISONANSI KOGNITIF PESERTA PELATIHAN VOKASIONAL RENCANA USAHA DAN MANAJEMEN KEUANGAN KSM BINAAN BDC SRIWIJAYA PALEMBANG Thoyib, Ellys; Harahap, Lily Rahmawati; Effendi, R.Y.
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 (860.857 KB) | DOI: 10.35449/jemasi.v15i2.48

Abstract

This study aims to determine the role of intention in cognitive dissonance among 70 participants in vocational training on business plan and financial management of micro small entrepreneurs in independent community groups (KSM) producers of pempek, kemplang kerupuk, jumputan, tajung, blongket and songket. The hope is to change the mindset of participants in traditional financial management into accountable financial management. This knowledge is a stimulus that will stimulate the intention, to be a strong predictor of forming attitudes and expected behavior. It turns out that after 4 months of training, only 5% of the participants implemented this material, while 95% did not. The results of the study of the authors obtained data that the positive intention in the cognitive system of participants is very high, ranging from 74% to 97%. There has been a cognitive dissonance in the participants' attitudes and behavior.So it can be concluded that positive intentions can be in line with attitudes and behaviors but may not, this can happen because there is no strong role from external elements, such as limited market prospects and channeling around them, capital and financial management have not been effective, quality of management and HR is not yet committed, the role of BDC as a coach is not optimal, it should be able to play an active role as the foster father of KSM.
PENGARUH HARGA DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN TEH CELUP SARIWANGI (Studi Kasus di Retail Kota Palembang) Sari, Dewi Purnama; Naruliza, Esty
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 (596.904 KB) | DOI: 10.35449/jemasi.v15i2.49

Abstract

Unilever Indonesia produces a variety of products, one of which is SariWangi Teabag. To stay afloat in the competition of SariWangi Teabag must continue to innovate starting in terms of price and product quality. Price is a monetary unit that is exchanged in order to obtain ownership rights or use of an item or service, and Product quality is a necessity that must be maintained and improved if a company wants to exist in sales competition. This research was made to analyze the effect of price and product quality on purchasing decisions partially and simultaneously. This study uses multiple linear regression analysis. In this study the population is infinite. The sampling method used is accidental sampling.The data used are primary data by distributing questionnaires directly to consumers of SariWangi Teabag in Palembang City Retail. The sample used was 272 respondents. The test is done in three stages, namely validity and reliability, classic assumption and hypothesis testing. The results of this study indicate that the coefficient of determination (R2) is 0.505 or 50.5% and the remaining 49.5% is influenced by other variables. The results of this study indicate that 50.5% of purchasing decisions can be explained by variable prices and product quality. Price variable (X1) is 38.6% and Product Quality variable (X2) is 11.9%.both partially and simultaneously Product Prices and Quality have a significant effect on purchasing.
ANALISIS PENGARUH KARAKTERISTIK INDIVIDU TERHADAP KINERJA PEGAWAI MELALUI INTERPRENEURSHIP SEBAGAI VARIABEL MEDIASI DI UMKM Husien, Nirza Marzuki
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 (290.902 KB) | DOI: 10.35449/jemasi.v15i2.51

Abstract

The attention of the public and the government and the world of education towards small business communities in the form of small and medium micro enterprises (MSMEs) is currently quite large considering the large number of jobs created from this business. But the development of uneven MSMEs is still small, especially from the financial aspect. Much assistance has been given both from soft loans and other business facilities as well as various trainings. This study attempts to examine the effectiveness of individual characteristics of employee performance through the employee's interpreneur spirit. This research was conducted on 133 usha practitioners both as owners, owners and perpetrators, as well as employees of MSMEs in the forestry sector such as making furniture, transporting timber, and providing building materials from wood. The results of the study show that the interpreneur spirit of employees successfully mediates the influence of individual characteristics to improve the performance of MSME employees. So that it is expected that MSME managers must select employees to consider the spirit of their interpreneur and include their employees in entrepreneurship training.
ANALISIS PEMBERIAN INSENTIF TERHADAP KINERJA KARYAWAN (Studi kasus pada PT. Pusri Palembang departemen operasi amonia 1B) Mario, Asma; Ramadhany, Putra
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 (305.442 KB) | DOI: 10.35449/jemasi.v15i2.52

Abstract

This study aims to determine and analyze the effect of incentives on employee performance in the ammonia operations department 1 B PT. Pupuk Sriwijaya Palembang. This research was conducted at PT. Pupuk Sriwijaya Palembang with a research sample of 55 employees in the ammonia operation section 1 B PT. Pupuk Sriwijaya Palembang. The sampling method uses saturated sampling where the entire population is used as the research sample. Data retrieval of this research was conducted at the Department of Manpower PT. Pupuk Sriwijaya Palembang. The results of quantitative research show the magnitude of the effect of training on the performance of employees of the ammonia operations department 1 B PT. Pupuk Sriwijaya Palembang amounted to 20.2% and the remaining 79.8% explained other factors outside the variables studied in this study, including ability and expertise, knowledge, work design, personality, work motivation, leadership, leadership style, organizational culture, work environment, job satisfaction, loyalty, commitment and work discipline, also affect the performance of employees of the ammonia operations department 1 B PT. Pupuk Sriwijaya Palembang.
THE COMPLEMENTARY BETWEEN TIJARAH (TRADE) AND REAL ECONOMY WITH TSR MODEL Harahap, Lily Rahmawati
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 9 No 2 (2013): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1140.382 KB)

Abstract

Epistemologi terpenting tentang pengetahuan terhadap keesaan Allah SWT mengacu kepada keseluruhan pengetahuan tentang Tauhid. Aspek ekonomi memiliki peranan yang penting untuk meningkatkan kesejahteraan manusia, dan salah satunya adalah peran Tijarah (perdagangan). Tijarah merupakan salah satu usaha yang dapat dilakukan dalam hal meningkatkan kesejahteraan manusia. Niat baik dalam melakukan Tijarah (perdagangan) akan menghasilkan interaksi, integrasi serta evolusi yang baik, dan pada akhirnya kegiatan yang dilakukan dengan niat baik tersebut akan berlangsung secara terus menerus. Sistem Informasi Berbasis Komputer (Computer-Based Informatioan System) merupakan suatu prosedur mengembangkan sistem yang dapat melakukan analisa secara detaiil dengan Problem Domain sistem komputer. Paper ini bertujuan untuk menganalisa bagaimana kegiatan Tijarah tersebut memberikan dampak yang baik secara kontiniu dengan melekatkan variabel moral yang terdiri dari jujur, amanah, adil, mashlahat, kerjasama, saling melindungi dan niat bak, dengan menggunakan Sistem Informasi Berbasis Komputer.
PENGARUH BAURAN PEMASARAN JASA TERHADAP LOYALITAS NASABAH TABUNGAN Ermeila, Sri; Novianty, Dwi Eka; Harahap, Lily Rahmawati
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 8 No 2 (2012): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.287 KB)

Abstract

This study aims to investigate the variables that affect the Service Marketing Mix customer loyalty Pesirah’s saving. Pesirah’s saving is one of SumselBabel Bank’s product. The sample in this study consisted of 263 customers Pesirah’s saving elected SumselBabel Bank Branch Kapten A.Rivai Palembang. Method of analysis using Multiple Regression Method. The results showed that the variables of the services marketing mix consist of Product, Price, Promoyion, Place, Human Resources, Process and Physical Facilities, partial and simultaneous effect customer loyalty. The biggest influence comes from the variable promotion of savings services, and the smallest impact from tariff savings.
DEVELOPMENT OF DIFFERENT NETWORKS THROUGH MICRO FINANCE BY ISLAMIC BANKING IN INDONESIA Harahap, Lily Rahmawati
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 9 No 1 (2013): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (763.246 KB)

Abstract

Tujuan dari artikel ini adalah menggambarkan secara umum tentang pengembangan network yang berbeda melalui keuangan mikro di Indonesia oleh perbankan Islam, terutama dilihat dari sudut pandang keuangan mikro Indonesia dari bank Islam . Akan dijelaskan bagaimana pengembangn network yang berbeda mampu mengangkat keuangan mikro melalui peran perbankan Islam. Network yang berbeda tersebut terdiri dari hubungan network intra-organizational dan hubungan network inter-organizational. Network intra-organizational ditandai dengan membangun hubungan antara pelaku individu di dalam organisasi tersebut. Hubungan inter-organizational dihasilkan pada saat para pelaku di dalam suatu organisasi membentuk suatu hubungan dengan organisasi lainnya. Usaha Mikro adalah usaha produktif milik orang perorangan dan/atau badan usaha perorangan yang memenuhi kriteria Usaha Mikro sebagaimana diatur dalam Undang-Undang Nomor 20 Tahun 2008 tentang Usaha Mikro, Kecil dan Menengah (UMKM). Kriteria aset maksimum yang dimiliki adalah 50 juta rupian dan kriteria omzet maksimum yang dimiliki adalah 300 juta rupiah. Karena usaha mikro biasanya memiliki akses yang kurang terhadap sektor perbankan komersial, usaha ini sering mengandalkan “ pinjaman mikro “ atau kredit mikro dalam hal pembiayaan, yang diselenggarakan oleh Lembaga Keuangan Mikro (Microfinance).
PERBEDAAN PEMAHAMAN ANGGOTA DEWAN TENTANG ANGGARAN DAN PENGAWASAN ANGGARAN PENDAPATAN BELANJA DAERAH vegirawati, titin
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 10 No 1 (2014): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.844 KB)

Abstract

This paper describes the differences in understanding of board members on the budget and monitoring region budget (APBD). Understanding the differences in terms of gender board members, educational level, age, political experience, and training. The research object is a member of the legislature in the municipal area of Palembang. researchers used census data collection methods. The analytical tool used is the one way ANOVA test of difference. The results showed that the differences in the understanding of APBD budgeting and monitoring only in the education and training differences. while gender, age, and political experience did not show differences in the understanding of the APBD budgeting and monitoring.

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