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ASCOSENDA IKA RIZQI
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INDONESIA
Jurnal EMA (Ekonomi Manajemen Akuntansi)
Published by Universitas Merdeka Pasuruan
ISSN : 25489380     EISSN : 25492322     DOI : http://dx.doi.org/10.47335/ema.v5i1
Core Subject : Economy,
Economics, Econometrics & Finance
conomy Accounting Human Resource Management Operations Management Marketing Management Financial Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol 10 No 2 (2025): DESEMBER" : 10 Documents clear
BIOLOGICAL ASSET MANAGEMENT: FAIR VALUE AND LIVESTOCK OF PSAK 69 Putra, Indra Lukmana; Puspitasari, Peni; Nugrahani, Novi; Imam, M. Kholisul; Rohim, Yasin Nur
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 10 No 2 (2025): DESEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v10i2.635

Abstract

Investigates the role of biological asset management in advancing Indonesia’s strategic goal of food self-sufficiency. It emphasizes the livestock sector's contribution to agrarian economic growth and the Sustainable Development Goals (SDGs), focusing on the implementation of PSAK 69. Employing a qualitative approach, the study utilizes case studies and financial data analysis to assess how PSAK 69 influences the valuation of biological assets, managerial decision-making, and financial performance in the livestock industry. Findings reveal that PSAK 69 significantly enhances financial transparency, enabling more accurate recognition and measurement of biological assets. This improvement supports better-informed managerial policies and strengthens both local industry performance and integration into global markets. The study offers original insights into the intersection of financial reporting standards and sustainable agricultural practices, highlighting PSAK 69’s role in aligning asset management with food security and economic goals. However, limitations include the dynamic nature of livestock operations and limited long-term data on asset management outcomes. The implications are vital for policymakers and stakeholders seeking to enhance the strategic and economic resilience of Indonesia’s livestock sector within a sustainable development framework
TAX KNOWLEDGE, IMPLEMENTATION OF E-FILING, AND INTEGRATION OF NIK INTO NPWP ON TAXPAYER COMPLIANCE Sartika, Mia Dwi; Purwaningsih, Eny
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 10 No 2 (2025): DESEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v10i2.653

Abstract

This study aims to analyze the impact of tax service quality, the implementation of e-filing, and the integration of the Population Identification Number (NIK) into the Taxpayer Identification Number (NPWP) on taxpayer compliance in Indonesia. The background of this research highlights the importance of improving taxpayer compliance to boost state revenue from the tax sector, which is essential for national development funding. High-quality tax services, the convenience of e-filing for electronic tax reporting, and the integration of NIK into NPWP are expected to ease the tax compliance process, thus enhancing taxpayer adherence. The research employs a quantitative method with data collected through a questionnaire distributed to 54 employees registered as taxpayers at PT Industrial Multi Fan, West Jakarta. The collected data are analyzed using multiple linear regression to assess the impact of the independent variables on taxpayer compliance. Results indicate that all three independent variables—tax service quality, e-filing implementation, and NIK integration—positively and significantly influence taxpayer compliance. Quality tax service improves taxpayer comfort and satisfaction, e-filing enhances reporting efficiency, and NIK integration simplifies administrative processes, thereby reducing errors and increasing compliance.
ACCOUNTING INFORMATION SYSTEM FOR SALES AND CASH RECEIPTS (CASE STUDY AT BANGUNG CINTA ALAM) Murniati, Aniek
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 10 No 2 (2025): DESEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v10i2.654

Abstract

The purpose of this study is to determine the sales receipt accounting system in PT. Bangun Cinta Alam sales. Does the accounting information system at PT. Bangun Cinta Alam already has an internal control system in place; is it effective and efficient? In this study, data collection was conducted using field research techniques, including interviews with leaders and employees, observation, and documentation. While library research was obtained from literature and books related to the research conducted, the author used qualitative descriptive data analysis techniques. This research was conducted at PT. Bangun Cinta Alam. Based on the results of the research and discussion conducted, it is concluded that the sales accounting information system of PT. Bangun Cinta Alam has fulfilled the elements of internal control. The company's cash receipt or sales accounting system is appropriate and effective because it aligns with the elements of internal control, thereby supporting the cash receipt system effectively.
ANALYSIS OF THE PERFORMANCE OF POKDARWIS IN NGADISARI VILLAGE TO SUPPORT SUSTAINABLE TOURISM PROGRAMS Juniarsa, Nurtjahja; Ajisaputra, Arnanda; Anggoro, Yudhi
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 10 No 2 (2025): DESEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v10i2.666

Abstract

Ngadisari Village features distinctive natural and cultural attractions that hold significant potential to draw both local and international tourists. Nonetheless, this potential is impeded by various internal and external factors. This study seeks to identify the factors influencing the performance of Pokdarwis in Ngadisari Village, the community institution tasked with maintaining tourism attractions and sustainability. The research uses an associative quantitative method with 100 respondents. Data were analyzed using SEM-PLS, resulting in the rejection of Hypotheses 3 and 4, while the remaining hypotheses were supported. The performance of Pokdarwis in Ngadisari Village is influenced 85.4% by exogenous variables, whereas Religiosity is influenced 58.9% by endogenous variables. The findings suggest that Pokdarwis’ performance in Ngadisari Village is centered on achieving goals with a strong Dharma culture but lacks adequate attention to the socio-economic aspects of sustainable tourism programs.
UNLOCKING DIVIDEND POLICY: HOW PROFITABILITY AND MARKET VALUATION DRIVE PAYOUTS IN INDONESIAN STATE OWNED BANKS Rembokowati, Ni Asa; Fadhillah, Muhammad Haris
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 10 No 2 (2025): DESEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v10i2.673

Abstract

This study analyzes the determinants of dividend policy in state-owned banks in Indonesia during 2019–2024 with the Dividend Payout Ratio (DPR) as a proxy for dividend policy and the independent variables of profitability (NPM), market valuation (PBV), leverage (DER), and earnings performance (EPS). Quarterly data were analyzed using a Fixed Effect Model (FEM) panel regression with t-test, F-test, and adjusted R-squared as model diagnostics. The results show that profitability (NPM) has a positive and significant effect on dividend policy according to signaling theory, while market valuation (PBV) has a significant negative effect, indicating that banks with high valuations tend to retain earnings. Leverage (DER) and earnings performance (EPS) do not have a significant effect, but all four variables simultaneously influence dividend policy with an adjusted R² of 0.891596, reflecting the model's high explanatory power. These findings confirm the dominant role of profitability and the negative influence of market valuation in the formation of dividend policy, contributing to the literature on dividend policy in emerging markets and providing practical implications for investors, regulators, and bank management in optimal dividend strategies.
DIGITAL TRANSFORMATION OF USED VEHICLE UMKM SHOWROOM MARKETING THROUGH TIKTOK LIVE TO OPTIMIZE SALES Wahyono, Muhammad; Hariawan, Ferry; Afkar, Taudlikhul
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 10 No 2 (2025): DESEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v10i2.675

Abstract

This study addresses the limited marketing strategies of used vehicle UMKM showrooms, which have largely depended on conventional promotion methods and struggled to expand their customer base. The research aimed to examine the effectiveness of TikTok Live as an innovative digital marketing tool in enhancing sales performance. A participatory approach was applied through workshops, live demonstrations, and mentoring sessions to strengthen participants’ competencies in designing, implementing, and evaluating online campaigns. Data were collected through observation, participant feedback, and transaction records before and after the program. The findings revealed significant improvements in showroom owners’ ability to utilize TikTok Live, marked by higher audience engagement and increased conversion rates. Daily transactions showed a positive trend, with broader market coverage compared to offline promotions. These results indicate that TikTok Live is not only practical and accessible but also offers sustainable opportunities for UMKM competitiveness in the digital economy. This research contributes to the growing literature on digital transformation for small enterprises by demonstrating the relevance of live-streaming platforms in boosting business resilience and sales growth.
THE INFLUENCE OF INTERNAL BANK VARIABLES ON PROFITABILITY WITH THE BI RATE AS A MODERATING VARIABLE Gunawan, Ferry Anggriawan; Anggraeni, Anggraeni
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 10 No 2 (2025): DESEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v10i2.680

Abstract

This study examines the effect of internal variables on the profitability of conventional banks in Indonesia, with the Bank Indonesia (BI) Rate as a moderating variable. Profitability is measured using Return on Assets (ROA), while internal factors include credit risk (Non-Performing Loans/NPL), operational inefficiency (BOPO), credit distribution (Loan to Deposit Ratio/LDR and Loan to Asset Ratio/LAR), and bank size (SIZE). The BI Rate is investigated as a potential moderator in the relationship between NPL and ROA. The research employs a quantitative explanatory approach using secondary panel data from seven conventional banks categorized as KBMI 3, listed on the Indonesia Stock Exchange for the period 2019–2023. Data were collected from official sources, including the Financial Services Authority (OJK), Bank Indonesia, and the Indonesian Central Bureau of Statistics (BPS). Multiple regression analysis, both with and without moderation, was conducted to assess the direct effects of internal variables on profitability and the moderating role of BI Rate. The results indicate that credit risk and operational inefficiency negatively affect bank profitability, whereas optimal credit distribution positively impacts ROA. Bank size shows a negative effect on profitability, suggesting that asset expansion without effective cost control and risk management can reduce performance. The BI Rate, however, does not significantly moderate the relationship between NPL and ROA, implying that internal factors, particularly credit risk management and operational efficiency, play a more dominant role in determining profitability for large-scale banks. Overall, this study highlights the importance of robust internal management practices over external monetary policy in maintaining sustainable profitability. The findings provide insights for bank management, investors, and regulators in enhancing financial performance while mitigating credit and operational risks.
Implementation of the Theory of Planned Behaviour on Entrepreneurial Intention Cahyono, Krido Eko; Hariyana, Nanik; Ghifary, Muhammad Tahajjudi
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 10 No 2 (2025): DESEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v10i2.690

Abstract

This study aims to examine the impact of entrepreneurship education on the entrepreneurial intentions of university students in Surabaya. Purposive sampling was applied to a group of 200 college students. The sample criteria included students who had completed entrepreneurship courses for bachelor's degrees and entrepreneurship practicums for vocational programs. This research utilized the Mann-Whitney U-Test via SPSS and partial least squares analysis through SmartPLS. The results of this research indicate the following: 1) attitude, subjective norm, and perceived behavioural control positively and significantly influence entrepreneurial intention, 2) entrepreneurship education significantly and positively affects entrepreneurial intention, 3) entrepreneurship education did not moderate the impact of any theory of planned behaviour variables on entrepreneurial intention, 4) gender did not moderate the relationship between entrepreneurship education and entrepreneurial intention, 5) no difference was found in the entrepreneurial intention levels of male and female college students, 6) no distinction was observed in the entrepreneurial intention levels of bachelor's degree students compared to vocational studies students.
DO DECENT WORK AND ORGANIZATIONAL COMMITMENT REALLY AFFECT WORK ENGAGEMENT? AN EMPIRICAL STUDY OF EMPLOYEES IN INDONESIA Dewi, Rina
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 10 No 2 (2025): DESEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v10i2.693

Abstract

Work engagement is an important issue for companies to gain support from their employees. This research aimed to analyze the impact of decent work and organizational commitment on Indonesian employees work engagement. Work engagement in Indonesia is generally quite good, indicated by an enthusiastic attitude and involvement in their work. However, there are still problems that need to be fixed to achieve opportunities for better improvements in the future. Social Exchange Theory (SET) was the source of work engagement and organizational commitment, while Psychology Work Theory (PWT) played an essential part in decent work. This research used both theories to analyze work engagement behavior. These three variables have never been applied simultaneously in behavioral analysis, especially in Indonesian employees. The total sample was 221 employees from various industries using a survey method by sending questionnaires. The result showed that decent work affected organizational commitment and work engagement, while organizational commitment affected work engagement. Moreover, organizational commitment acted as an intervening between the relationship of decent work to work engagement. This research provides a conceptual framework to comprehend factors that affect work engagement in developing countries, including Indonesia. Work engagement is related to employee well-being, which includes physical and mental well-being, as well as strong working relationships between the organization and employees. Strong working relationships are a solid foundation in building a work culture and competitive advantage, which ultimately drives the achievement of organizational goals with organizational support in decent work and efforts to build organizational commitment, especially affective organizational commitment and normative commitment.
THE FUTURE OF PUBLIC HEALTHCARE MANAGEMENT: FROM THE BUREAUCRATIC MODEL TO THE SERVICE ECOSYSTEM LOGIC Cahyadi, Rachmad; Fahrudda, Ansarul; Setiawan, Heri Cahyo Bagus; Mufidah, Eva
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 10 No 2 (2025): DESEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v10i2.703

Abstract

This article aims to explore the transformation of public healthcare management paradigms from a bureaucratic model to a service ecosystem logic. This conceptual approach critiques the traditional bureaucratic model that positions hospitals as administrative institutions and patients as passive service recipients. Through literature analysis and theoretical reflection, this study formulates a conceptual framework for hospital management based on a public value ecosystem. The findings suggest that implementing a service ecosystem logic requires reorienting hospitals’ roles as collaborative nodes connecting doctors, patients, communities, local governments, and private sectors in the co-creation of health value. The theoretical contribution of this article lies in reconceptualizing hospitals as collaborative ecosystems that sustainably generate public value. Practically, the study provides a new direction for Indonesia’s public healthcare management to develop adaptive, inclusive, and socially oriented service systems.

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