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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 180 Documents

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STRATEGI PENGELOLAAN ZAKAT: ANALISIS KOMPARASI ERA KHALIFAH UMAR BIN ABDUL AZIZ DAN ERA SEKARANG DI INDONESIA Mochammad Ridhwan Musthofa; Possumah, Bayu Taufiq
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 1 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Indonesia is a country with the largest number of Muslims in the world, this makes the potential of zakat in Indonesia reach 233.8 T. Caliph Umar bin Abdul Aziz is one of the successful caliphs in managing zakat. This study aims to determine the management strategy and distribution of zakat during the caliphate and in Indonesia, which then analyzed the possibility of its application in Indonesia. This analysis uses qualitative methods with literature review and content analysis analysis tools. The results of this study indicate that the fundamental factor of the success of the caliph in the management of zakat is in the legal system governed by the government. So that in the collection, management and distribution becomes centralized. In addition, public trust in the government also determines the success of the caliph in managing zakat.

THE INFLUENCE OF WAGE COMPENSATION AND AWARDS TO WORK SPIRIT Feriyana, Winda
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 1 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

This study aims to analyze partially or jointly about the effect of wage compensation, appreciation of employee morale and analyze the most dominant variables in influencing employee morale in the Manufacture of Roof Tile and Bricks in Belitang, East OKU. With a correlation coefficient of 0.935 at the 95% confidence level, it was obtained an understanding that wage and award compensation simultaneously had a positive influence on work morale of 86.5% and had a significant influence. This is confirmed by the analysis of the coefficient of determination (Adjusted Rsquare) the effect of wage compensation and appreciation for employee work spirit in Belitang, East OKU Manufacture of Roof Tile and Bricks at 0.865. This research was conducted to 30 respondents with the analytical method used is path analysis using SPSS software.

PERBEDAAN SEGMENTASI DEMOGRAFIS BERDASARKAN PEMANFAATAN MEDIA SOSIAL DI KELURAHAN PLAJU ULU PALEMBANG Puspasari, Mardiana; Septadiyanto
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 1 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

The formulation of the problem in this research was to find out whether there was any difference of demographic segmentation based on social media utilization in Kelurahan Plaju Ulu Palembang. The purpose of this research was to know the difference of demographic segmentation based on social media utilization in Kelurahan Plaju Ulu Palembang. The type of the study used comparative research. The variable that were compared in this research were demographic segmentation based on social media utilization. The population in this study was the community in Kelurahan Plaju Ulu Palembang consisting of Rw 01, Rw 05, Rw 09 and Rw 16 that was 1169 as the sample with Cluster Sampling technique. Primary data was needed as the basis analysis, while the data collection technique was a questionnaire. The analysis technique used Chi Square. The result of the study through Kai Squares test (X2) showed that there was the difference of demographic segmentation based on social media utilization in Kelurahan Plaju Ulu Palembang, but only included: (1) job difference based on frequency of use, (2) age difference based on frequency and usage user, (3) and the difference in revenue based on usage user. From these results it was also known that there ware no difference, which included: (1) gender based on frequency, utilization and type of social media, (2) occupation based on utilization and type of social media, (3) age by type of social media, (4) income based on frequency and type of social media, (5) religion based on frequency, utilization and type of social media.

PENGARUH GROWTH OPPORTUNITY, NWC, CASH CONVERSION CYCLE, IOS DAN LEVERAGE TERHADAP CASH HOLDING Dirvi, Dirvi Surya Abbas; Eksandy, Arry; Mulyadi, Mulyadi
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 1 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Penelitian ini bertujuan untuk mengetahui apakah informasi Growth Opportunity, Net Working Capital, Cash Conversion Cycle, Investment Opportunity Set dan Leverage digunakan dalam memberikan sinyal kepada investor atas Cash Holding. Penelitian ini menggunakan sampel perusahaan sektor Makanan dan Minuman selama tahun 2014-2018 dengan menggunakan metode purposive sampling. Data yang digunakan diperoleh dari laporan tahunan yang terdaftar di Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi berganda dengan bantuan SPSS versi 16.0. Hasil Penelitian dari pengujian ini menghasilkan bahwa Variabel Net Working Capital dan Investment Opportunity Set secara parsial berpengaruh terhadap Cash Holding. Sedangkan variabel Growth Opportunity, Cash Conversion Cycle dan leverage tidak memiliki pengaruh terhadap Cash Holding.

DETERMINAN KEPATUHAN WAJIB PAJAK USAHAWAN TERHADAP PENERIMAAN PAJAK Widyanti, Yeni; Wahasusmiah, Rolia
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 1 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Tax acceptance is the biggest contribution for the country. The increase of tax acceptance can be achieved by one of them is from the income tax payer obtained. Income tax can be obtained one of them from the private sector whose tax subject is entrepreneurs. However, in achieving targeted tax receipts, there is a need to prevent compliance with taxpayers to fulfill its obligations. This research is a type of quantitative study aimed at testing taxpayers ' compliance variables with income level indicators, confidence level, knowledge level, taxpayer awareness, and Fiskus quality of service. The results of this study indicate that the income level is negative and insignificant to the tax receipt, while the taxpayer confidence level has a positive effect on the tax receipt, the taxpayer knowledge level is not Tax receipt, the taxpayer's awareness has a positive effect on the tax receipt, and the quality of the Fiscus service does not affect the tax acceptance.

FAKTORâ€“FAKTOR YANG MEMPENGARUHI KUALITAS PENERAPAN LAPORAN KEUANGAN BERDASARKAN SAK ETAP PADA UMKM DI KOTA PALEMBANG. Lis Djuniar; Yeni, Mesri
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 1 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

This study aimed to determine the effect of educational educational bacground, level of education, business age, zise of business, and provision of information on the implementation of financial statements based on SAK ETAP in MSMEs in Palembang. This type of research was associative research. This research was conducted at the UMK in Palembang. The variables in this study were educational background, education level, business size, and provision of sociallization. The data used was primary data with data collection techniques namely questionnaires and interviews with 100 respondents. Based on the results of research conducted at the UMK in Palembang. Conclusions can be taken simultaneously that educational background, level of education, size of business, and provision of socialization had an influence and significant effect on the application of financial statments based on SAK ETAP, while partially background variables education, level of education, size of business, and provision of socialization had an influence and significant effect on the application of financial statments based on SAK ETAP.

MODEL PENGUATAN (REINFORCEMENT MODELâ€™S) UNTUK MEMOTIVASI KELOMPOK USAHA KECIL MIKRO BINAAN BDC SRIWIJAYA PALEMBANG Thoyib, Ellys; Effendi, R. Y.
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 1 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

The article "Reinforcement Model's to motivate micro small businesses under the guidance of Sriwijaya BDC" is intended to provide solutions to the Government, stakeholders and Sriwijaya BDC so that the knowledge that has been given in financial management training and business plans, innovation in the taste of kemplang, packaging technology and quality. The study was conducted in November 2019 to January 2020 with 70 respondents, namely participants who attended the training. Data obtained through the distribution of a closed questionnaire, and statements in the design in accordance with the needed information. It is known that the response of thinking, emotions and attitudes of participants to the knowledge gained from the training is a positive response, but the power of motives to direct the motivation to implement that knowledge into their business management is still low. The solution is proposed to provide internal and external reinforcement to the motives so that they have the power to direct motivation so that the participant's behavior is along with the response of thinking, emotions and positive attitudes. Keywordâ€™s: Reinforcement models, Motivation, KSM.

Pengaruh Perkembangan Koperasi Terhadap Kemiskinan dan Pengangguran di Provinsi Sumatera Selatan 2006-2019 Hasan, Endang; Novianty, Dwi Eka; Ermeila, Sri
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 1 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

The implementation of cooperativeâ€™s function are reduce unemployment and alleviate poverty, in one condition, that the cooperative growing rapidly. Therefore, the main objective of this article is to know the effect of cooperatvie growth on poverty and unemployment ,in South Sumatera Province in term of 2006-2019. The analysis based on secondary data that obtained from Regional Bureau of Statistics. The result of the analysis are cooperative growth influence only 0,3% to poverty and, 1,6% to unemployment. In the other words, cooperative growth is not significant effect to poverty and unemployment. That is because coopertative inability to growth and most of the cooperative have many problems both internal and external.

ANALISIS DAYA SAING INDUSTRI MANUFAKTUR (IM) DI KABUPATEN OGAN KOMERING ULU (OKU) SELATAN Pandriadi, Pandriadi; Amah, Mas; Mario, Asma
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 1 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Abstract Manufacturing Industry (IM) is a part of economy elevator in OKU Selatan District. Unfortunaltely, the contribution of this sector, particularly to PDB is still low. This research aims to analize the competitiveness of IM in OKUS District by using Location Quotient (LQ) and SWOT Analysis. LQ analysis tried to compare the number of PDRB between OKUS District and South Sumatera Province. The result shows that the number of LQ are below 1. This means that IM in OKUS District still have low competitiveness. By using SWOT Analysis, it is in third quadrant. It means that actually IM have large oportinities to be developed but it also has high challenge. In addition, according to Wheelen Matrix, IM of OKUS District is in cel 8 (growth). The implication of this cel are IM need to focus on one product (specialization) or develop to many products (diversification). Key Words: Competitiveness, Manufacturing Industry, Location Quotient, SWOT

PENGARUH PELATIHAN DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA GIANT EKSTRA SEMPU KOTA SERANG Ubay Haki
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 17 No 1 (2021): 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.v17i1.96

The aim of the research title was to know whether the training influence and service quality effect to consumer satisfaction in Giant Ekstra Sempu Serang city. The hypothesis test used description quantitative method. The population of this research was consumers who shop at Extra Giants Sempu Serang city by the amount 800 people, in taking the samples using Slovin formula found 89 people. To get the data, this study used observation, distributed questionnaires and interviews. The data analysis technique used for processing the data was likert scaale and was assisted by SPSS 24 tool, therefore from research results could be seen the correlation coefficient value between training grades and service quality on consumer satisfaction was 0,827 (very strong), the coefficient of determination was 0,823 or 82,7%, that described the value of training (X1) and service quality(X2) contributed for 82,7% to costumer satisfaction (Y), while the remaining of 17,3% was influenced by other variables out of this study. The results of this study showed (1) there was a positive and significant effect the value of training on costumer satisfaction at 3,015, (2) there was a positive and significant influences quality of service to customer satisfaction at 4,485, (3) there was a positive and significant influence of the value of training and simultaneous service quality on customer satisfaction at 205,647

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Contact Name
Saskia Jamilah

Contact Email
kikysaski@gmail.com

Phone
-

Journal Mail Official
kikysaski@gmail.com

Editorial Address
-

Location
Kota palembang,

Sumatera selatan

INDONESIA