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Karona Cahya Susena
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karonacahya@gmail.com
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+6281541234500
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emakjurnal@gmail.com
Editorial Address
JL. KEBUN VETERAN NO. 12, NUSA INDAH, RATU AGUNG, KOTA BENGKULU 38224
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Kab. bantul,
Daerah istimewa yogyakarta
INDONESIA
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Published by Indonesian Journal Publisher
ISSN : 27980499     EISSN : 27980502     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Economics, Management, Accounting and Finance is an online journal with full reference (double-blind peer review) and open access for academics, researchers, postgraduate students, early career researchers and university students, published by ADM Publisher Bengkulu, Indonesia.Jurnal Emak is a periodical publication (four times a year) in January, April, July and October. The main objective is to disseminate scientific articles in the fields of economics, management, accounting and finance. The language used in this journal is Indonesian or English. Without reducing the scientific weight, this journal accepts contributions of writings that have never been published in other print media and accepts advertisements.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 26 Documents
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Search results for , issue "Vol. 4 No. 1 (2023): Januari" : 26 Documents clear
The Effect of Tax Awareness, Tax Sanctions, Tax Amnesty and Fiscal Services on Taxpayer Compliance Eka Rahmawani; Afriyanti Hasanah
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 1 (2023): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i1.957

Abstract

The purpose of this study was to see whether tax awareness, tax sanctions, tax amnesty, and tax service services had an effect on individual taxpayer compliance at KPP Pratama Batam Utara. This study uses quantitative methods to collect data with SPSS. The sample is 100 active taxpayer respondents and registered at KPP Pratama Batam Utara from 2017 to 2021. The researcher uses the sampling method in selecting the sample and uses the slovin formula to determine the number of samples. The results of this research conclude that tax awareness has an effect on individual taxpayer compliance, while tax sanctions, tax amnesty, and tax service do not affect individual taxpayer compliance.
The Influence of Inflation, Exchange Rates, World Oil Prices and World Gold Prices on the Indonesian Sharia Stock Index Fauzan Fahmi Hasibuan; Andri Soemitra; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 1 (2023): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i1.1068

Abstract

This study aims to examine inflation, exchange rates, world oil prices and world gold prices against the Indonesian Sharia Stock Index for the 2017-2021 period. The method used in this study is the historical method which is distributive causal in nature, meaning that research is conducted to analyze a past situation and indicate the direction of the relationship between variables. The data collection technique used is documentation taken through online data files from the internet. The data used in this study is secondary data in which the data is obtained indirectly from statistical data and published data. Data analysis used multiple linear regression analysis. The results of the study show that the variables Inflation, Exchange Rates, World Oil Prices, World Gold Prices simultaneously have an influence on the Indonesian Sharia Stock Index. It can be seen that the calculated F value (97.929) > F table (2.54) and a significance value of 0.000 <0.05. So it can be concluded that Inflation, Exchange Rates, World Oil Prices and World Gold Prices simultaneously (together) have a significant effect on the Indonesian Sharia Stock Index. In addition, from the results of the determination test, the calculated R2 coefficient (determination coefficient) is 0.855 (85.5%).
The Effect of Leadership Style on Employee Performance at CV. Production Coalition Aminah Harahap; Mustapa Sarifah Aini Kembaren; Ahmad Rama Wijaya; Muhammad Husein Habibi; Hastuti Olivia
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 1 (2023): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i1.1069

Abstract

This study aims to determine the effect of leadership style on employee performance at Cv. Production Coalition. In this study using primary data research methods. The sample in this study were employees of Cv. Coalesi Production, totaling 35 respondents. The data was tested using SPSS Statistics 25. The sample data in this study used a questionnaire. The research analysis method used simple linear reference analysis. Based on the results of the t test, for the variable Building Organization (X) t count 7.081> t table (1.69236) with a significance of 0.000 <0.05. This shows that H0 is rejected and H1 is accepted, which means that there is a significant influence of leadership style on employee performance in cv. production coalition..
Administration of Archives of the General Subdivision at the Office of Water Resources, Highways and Construction Development in Lubuk Pakam Juli Syahputri; Nurbaiti Nurbaiti
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 1 (2023): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i1.1072

Abstract

Archives play an important role in administration, as part of a source of information in planning, analyzing, formulating policies, making decisions, preparing reports, evaluating, controlling and implementing accountability. So in the organization it is necessary to have a good, neat, orderly, effective and efficient filing system. With such a filing system, it can help smooth the working mechanism of all office administration activities. However, if archive management is not handled properly, this can hinder the smooth running of organizational activities and can even result in a waste of thought, energy and time.
Analysis of Fixed Assets Management in the Legal Division at the Medan Mayor's Office Yolanda Sambas; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 1 (2023): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i1.1073

Abstract

The fixed assets of the Legal Department of the Medan Mayor's Office are considered in assessing the effectiveness of a policy. This shows how efficiently the general section's delivery resources were managed by the Medan City Government last year. The Legal Department of the Medan Mayor's Office must also pay less attention to the fixed asset accounting system in order to deliver excellent Medan City Government services that are in accordance with financial management systems and procedures as well as operational standards and processes (SOP). To ensure that the budget runs smoothly and to increase the level of performance or good cooperation in the administration of these assets.
Analysis of Financial Statements to Assess the Company's Financial Performance at PT. Midi Utama Indonesia Tbk Fahmi Rizky; Laila Annisyah Lubis; Budi Dharma
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 1 (2023): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i1.1083

Abstract

PT Midi Utama Indonesia, Tbk is one of the companies with the largest retail network in Indonesia established in 2007 and the holder of the “Alfamidi” store brand. As of 2019, Alfamidi has 1,555 outlets consisting of 1,538 Alfamidi outlets and 17 Super Alfamidi outlets spread across several islands in Indonesia and supported by more than 22,000 employees. The method in this determination uses the method of observation and literature study. In analyzing financial statement data, the analysis technique used is ratio analysis and it is concluded with respect to the company's financial performance. The ratios used are liquidity ratios, solvency ratios, profitability ratios and operating performance ratios. The results of the ratio calculation show that the company has a fairly good operational performance capability.
Evaluation of the Management Control System for the Profit Responsibility Center at PT. Cahaya Bintang Medan Furniture Tbk Nadratul Hasanah Lubis; Murinanda Amalya Parinduri; M. Rifki Akbar
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 1 (2023): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i1.1084

Abstract

The purpose of this study is to determine the management control system for the profit responsibility center of PT. Starlight Medan Furniture. The analysis method used is descriptive analysis. The results of the analysis show that the control of the profit center management at PT. Cahaya Bintang Medan Furniture has fulfilled one of the characteristics of liability accounting, namely the identification of profit liability centers. Implementation of control of the management of the profit responsibility center at PT. Cahaya Bintang Medan Furniture is adequate, this can be seen from the recording and authorization for adequate cost expenditures and the calculation of financial statement analysis, and can be used as a management tool in controlling the profit center with costs as a controlling tool.
Social Entrepreneurship as a Solution to Social Problems in the Digital Age Dona Zahra Hasibuan; Zuhrinal M Nawawi
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 1 (2023): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i1.1085

Abstract

Entrepreneurship is a process of working on and creating something new creatively and full of innovation, the goal is to benefit others and have added value. Entrepreneurship is a mental attitude of someone who has creativity, is active, creates the power to make something unique and new and can be useful for many people. Entrepreneurship is a process to develop, identify, realize the vision and mission in life. Various circles have started discussing the concept of social entrepreneurship as an innovative solution in solving social problems, where what is meant by social entrepreneurship itself is about how to apply a practical, innovative and sustainable approach to have a positive impact on society, especially the lower economic class and those who marginalized. Social entrepreneurship usually aims to solve economic or social problems. The purpose of social entrepreneurship is the realization of social change in a better or positive direction and solving social problems for the benefit of society
Analysis of Professional Specialization in the Perspective of Islamic Economic Philosophy Burhanuddin Al-Butary; Luthfiah Hanifah; Septrita Sutriyani; Ahmad Fadil Noval
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 1 (2023): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i1.1087

Abstract

The study's goal was to define the concept of work professionalism in Islamic economics and to determine the characteristics of professional Muslims in the workplace. The library is the primary location for research. Information is gathered by library research, more specifically by amassing texts on Islamic economics that take a stance on the professionalism of the workplace. Content analysis is used in the methodology for analyzing the data, which is subsequently selected, displayed, and processed in depth. The results show that the idea of professionalism in the workplace in Islamic economics can be seen as the attitude of always taking one's work seriously. Working hard, working full time, exercising discipline, being honest, having strong loyalty, and dedicating oneself totally to one's work are all components of this philosophy. Both ihsan and itqon (professionalism) are highly commended in Islam. Muslims are encouraged by their faith to work in a wide variety of professions and locations. Since Muslims view their job as a religious act, they always put up their best effort, which is congruent with characteristics of a disciplined work ethic. In the context of Islamic economics, there are three primary traits that indicate whether or not a Muslim is professional in their line of work: professional (kafa'ah), as evidenced by skill in one's chosen field; dedicated to one's work; and appreciative of the opportunities afforded by one's vocation. Trust, which is shown in a responsible and trusted attitude when executing each work or obligation, is a blessing from Allah SWT and a prerequisite for its honest and grateful operation. Knowledgeable performance; this is what the Arabic word kafa'ah refers to. According to the Islamic ideals taught by Nabiyullah Muhammad SAW, the virtues of honesty (shiddiq), accountability (amanah), a communicative nature (tabligh), and intelligence (nature) can serve as a basis for professional growth (fathanah).
Analysis of the Role of Financial Statements in Creative Industry-Based MSMEs Budi Dharma; Laila Fitria; Chadisa Rizky Ananda
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 1 (2023): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i1.1093

Abstract

MSME is one of the most important sectors in Indonesia which encourages economic development, increases economic operational capital. The existence of MSMEs is able to absorb more workers and encourage increased social welfare and reduce unemployment in Indonesia. One aspect that plays an important role in the development and running of an MSME is the quality of financial reports. PSAK No. 1 concerning Presentation of Financial Statements explains that financial reports are a structured presentation of the financial position and financial performance of a particular business entity. This study aims to analyze the role of financial reports on creative industry-based SMEs. The method used in this study is a qualitative research method of library research which focuses on observing a condition or social phenomenon which is then analyzed to describe the subject matter studied. The results of the study show that financial reports provide information on financial position, achievements from MSME business results, empowering and developing MSME. In addition, financial reports encourage an increase in MSME income, provide an overview of the total assets, liabilities and capital of a bank for a certain period of time and provide information on entity cash flows for making economic decisions on an MSME.

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