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Bayu Kurniawan
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Jurnal Ekonomi, Manajemen, dan Akuntansi Universitas Ngudi Waluyo
Published by Universitas Ngudi Waluyo
ISSN : -     EISSN : 27219526     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
urnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo is an electronic international journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to management. This journal encompasses original research articles, review articles, and short communications, including: Development Economic, Financial Management, Accounting, Marketing Management, Human Resource Management, Organizational Behavior, Strategic Management, Operations Management, Change Management, Management of Sharia, Entrepreneurship, E-Business, Knowledge Management, System Information Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 46 Documents
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Analisis dan Faktor Indeks Pembangunan Manusia di Jawa Tengah Riana, Aan; Khafid, Muhammad; Oktavilia, Shanty
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol. 3 No. 2 (2022): Periode Agustus 2022 - JEMA
Publisher : Universitas Ngudi Waluyo

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Abstract

Human development is a concept used to improve the quality of people's lives and to achieve the common goals of a country. This study aims to determine the effect of Poverty, Growth Rate and Minimum Wage on the Human Development Index in Central Java. This type of research is quantitative research. This study uses panel data with a total of 175 observations consisting of time series data for 2016-2020 and cross data of 35 districts/cities in Central Java Province. The results of this study indicate that there is a significant effect of poverty, growth rate and minimum wage on the Human Development Index. Poverty has a significant negative effect on the Human Development Index, the growth rate has a positive and significant effect on the Human Development Index and the minimum wage has a positive and significant effect on the Human Development Index.
Pengaruh Aspirasi Karir, Panggilan Karir, Dan Kesadaran Peluang Terhadap Persepsi Kelayakan Kerja Ratri Nastiti, Prianka
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol. 3 No. 2 (2022): Periode Agustus 2022 - JEMA
Publisher : Universitas Ngudi Waluyo

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Abstract

Perceptions of employability, career aspirations, career calling factors, and awareness of opportunities are important factors that need to be taken into account for alumni and final year students in higher education because it involves the preparation and readiness they face after graduating from college, namely when they enter the world of work. actually. This study uses a sample of alumni and final year students of public and private universities in the city of Semarang. The sample used is 100 respondents and data processing is done using SMART PLS3. The results show that career aspiration does not have an effect on perceptions of employability, career calling does not have an effect on perceptions of employability, and awareness of opportunity has a positive and significant impact on perception of employability.
Pengaruh Penerapan IFRS 16 (Sewa) terhadap Rasio Keuangan dan Keputusan Investasi pada Perusahaan Retail Fitri Dwi Jayanti
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol. 3 No. 1 (2022): Periode Januari 2022 - JEMA
Publisher : Universitas Ngudi Waluyo

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Abstract

This study aims to analyze the impact of IFRS 16 implementation on financial ratios and investment decisions in Indonesian retail companies. IFRS 16, effective from January 1, 2019, requires companies to recognize right-of-use assets and lease liabilities on the balance sheet. The research employs a quantitative approach with comparative analysis of 45 retail companies listed on the Indonesia Stock Exchange for the period 2018-2021. Results show that IFRS 16 implementation significantly increased total assets by an average of 12.3% and total liabilities by 15.7%. The leverage ratio increased from 0.45 to 0.52, while ROA decreased from 8.2% to 7.1%. The impact on investment decisions indicates that 67% of companies experienced changes in capital structure affecting external funding access. This research contributes to understanding the implications of new accounting standards implementation on financial performance and investment strategies of retail companies. Abstrak Penelitian ini bertujuan menganalisis pengaruh penerapan IFRS 16 terhadap rasio keuangan dan keputusan investasi pada perusahaan retail di Indonesia. IFRS 16 yang efektif berlaku sejak 1 Januari 2019 mengharuskan perusahaan mencatat aset hak guna dan liabilitas sewa dalam neraca. Metode penelitian menggunakan pendekatan kuantitatif dengan analisis komparatif terhadap 45 perusahaan retail yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Hasil penelitian menunjukkan bahwa penerapan IFRS 16 secara signifikan meningkatkan total aset rata-rata sebesar 12,3% dan total liabilitas sebesar 15,7%. Rasio leverage mengalami peningkatan dari 0,45 menjadi 0,52, sementara ROA mengalami penurunan dari 8,2% menjadi 7,1%. Dampak terhadap keputusan investasi menunjukkan bahwa 67% perusahaan mengalami perubahan struktur modal yang mempengaruhi akses pendanaan eksternal. Penelitian ini memberikan kontribusi dalam memahami implikasi penerapan standar akuntansi baru terhadap kinerja keuangan dan strategi investasi perusahaan retail.
Inovasi Pembiayaan Rantai Pasok: Analisis Dampak Teknologi Blockchain dan Kontrak Pintar pada Efisiensi Modal Kerja Dewi Ari Ani
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol. 3 No. 1 (2022): Periode Januari 2022 - JEMA
Publisher : Universitas Ngudi Waluyo

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Abstract

This study analyzes the impact of blockchain technology and smart contract innovation on supply chain finance efficiency in Indonesia. Using data from 275 companies implementing digital supply chain finance solutions during 2020-2024 period, this research evaluates changes in payment cycle times, transaction costs, and financing accessibility for small and medium enterprises. Research methodology employs natural experiment analysis comparing companies adopting blockchain technology with control groups using traditional financing systems. Sample includes companies from various sectors with minimum transaction value of 50 billion rupiah annually. Results show blockchain implementation reduces payment processing time from average 45 days to 12 days, decreases transaction costs by 67 percent, and increases financing access for small suppliers by 84 percent. Transparency and audit trails provided by distributed technology enhance inter-party trust and reduce credit risk by 31 percent. Cost-benefit analysis shows return on investment of 340 percent over three years with average 28 percent reduction in required working capital. These findings provide empirical foundation for broader supply chain finance technology adoption and development of regulatory frameworks supporting digital financial innovation. Abstrak Penelitian ini menganalisis dampak inovasi teknologi blockchain dan kontrak pintar terhadap efisiensi pembiayaan rantai pasok di Indonesia. Menggunakan data dari 275 perusahaan yang menerapkan solusi pembiayaan rantai pasok digital selama periode 2020-2024, penelitian ini mengevaluasi perubahan dalam waktu siklus pembayaran, biaya transaksi, dan aksesibilitas pembiayaan bagi usaha kecil dan menengah. Metodologi penelitian menggunakan analisis eksperimen alami dengan membandingkan perusahaan yang mengadopsi teknologi blockchain dengan kelompok kontrol yang menggunakan sistem pembiayaan tradisional. Sampel mencakup perusahaan dari berbagai sektor dengan minimum nilai transaksi 50 miliar rupiah per tahun. Hasil menunjukkan bahwa implementasi blockchain mengurangi waktu pemrosesan pembayaran dari rata-rata 45 hari menjadi 12 hari, menurunkan biaya transaksi sebesar 67 persen, dan meningkatkan akses pembiayaan bagi pemasok kecil sebesar 84 persen. Transparansi dan jejak audit yang disediakan oleh teknologi terdistribusi meningkatkan kepercayaan antar pihak dan mengurangi risiko kredit sebesar 31 persen. Analisis manfaat-biaya menunjukkan pengembalian investasi sebesar 340 persen dalam periode tiga tahun dengan pengurangan modal kerja yang dibutuhkan rata-rata 28 persen. Temuan ini memberikan landasan empiris untuk adopsi teknologi pembiayaan rantai pasok yang lebih luas dan pengembangan kerangka regulasi yang mendukung inovasi keuangan digital.
Analisis Penerapan ESG (Environmental, Social, Governance) Reporting dalam Meningkatkan Transparansi Keuangan Perusahaan Terbuka Fitri Dwi Jayanti
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol. 3 No. 2 (2022): Periode Agustus 2022 - JEMA
Publisher : Universitas Ngudi Waluyo

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Abstract

This study analyzes the implementation of ESG (Environmental, Social, Governance) reporting in improving financial transparency of public companies in Indonesia. The research method uses a quantitative approach with multiple linear regression analysis of 45 companies listed on the Indonesia Stock Exchange for the period 2020-2023. Independent variables include ESG scores, environmental reporting quality, governance practices, and social responsibility programs. The dependent variable is the level of financial transparency measured through transparency and accountability indices. The results show that ESG reporting implementation has a positive and significant effect on financial transparency with an R-square value of 0.742. The governance component has the greatest influence with a coefficient of 0.534, followed by environmental aspects 0.387, and social 0.294. Companies with high ESG scores showed a 23.7% increase in transparency compared to companies with low ESG scores. This research provides theoretical contributions about the relationship between ESG reporting and financial transparency as well as practical implications for regulators and companies in improving the quality of financial reporting. Abstrak Penelitian ini menganalisis penerapan ESG (Environmental, Social, Governance) reporting dalam meningkatkan transparansi keuangan perusahaan terbuka di Indonesia. Metode penelitian menggunakan pendekatan kuantitatif dengan analisis regresi linear berganda terhadap 45 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Variabel independen meliputi skor ESG, kualitas pelaporan lingkungan, praktik tata kelola, dan program tanggung jawab sosial. Variabel dependen adalah tingkat transparansi keuangan yang diukur melalui indeks transparansi dan akuntabilitas. Hasil penelitian menunjukkan bahwa penerapan ESG reporting berpengaruh positif dan signifikan terhadap transparansi keuangan dengan nilai R-square sebesar 0,742. Komponen governance memiliki pengaruh paling besar dengan koefisien 0,534, diikuti aspek environmental 0,387, dan social 0,294. Perusahaan dengan skor ESG tinggi menunjukkan peningkatan transparansi sebesar 23,7% dibandingkan perusahaan dengan skor ESG rendah. Penelitian ini memberikan kontribusi teoritis tentang hubungan ESG reporting dan transparansi keuangan serta implikasi praktis bagi regulator dan perusahaan dalam meningkatkan kualitas pelaporan keuangan.
Audit Challenges dalam Industri Fintech dan Cryptocurrency: Perspektif Regulatory Compliance dan Technology Risks Bulan Karima Nurani
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol. 3 No. 2 (2022): Periode Agustus 2022 - JEMA
Publisher : Universitas Ngudi Waluyo

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Abstract

The rapid development of financial technology (fintech) and cryptocurrency creates new complexities in audit practices. This research analyzes audit problems in fintech companies focusing on regulatory compliance and technology risks, audit procedures for crypto assets and blockchain-based transactions, and audit methodology for peer-to-peer lending platforms. The study uses a qualitative approach with literature analysis and case studies of 15 fintech companies in Indonesia for the period 2020-2024. Results show that auditors face difficulties in understanding blockchain technology (78% of respondents), crypto asset validation (65%), and cyber risk assessment (82%). Peer-to-peer lending platforms require specific procedures in assessing credit quality and loss reserves. The research recommends developing specific audit standards for the fintech industry and improving auditor competence in digital technology. Abstrak Perkembangan pesat teknologi finansial dan mata uang kripto menciptakan kompleksitas baru dalam praktik audit. Penelitian ini menganalisis problematika audit pada perusahaan teknologi finansial dengan fokus pada kepatuhan regulasi dan risiko teknologi, prosedur audit untuk aset kripto dan transaksi berbasis rantai blok, serta metodologi audit platform pinjam meminjam berbasis teknologi. Studi menggunakan pendekatan kualitatif dengan analisis literatur dan studi kasus pada 15 perusahaan teknologi finansial di Indonesia periode 2020-2024. Hasil menunjukkan bahwa auditor menghadapi kesulitan dalam memahami teknologi rantai blok (78% responden), validasi aset kripto (65%), dan penilaian risiko siber (82%). Platform pinjam meminjam berbasis teknologi memerlukan prosedur khusus dalam menilai kualitas kredit dan cadangan kerugian. Penelitian merekomendasikan pengembangan standar audit spesifik untuk industri teknologi finansial dan peningkatan kompetensi auditor dalam teknologi digital.

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