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Karona Cahya Susena
Contact Email
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 4 Documents
 1 
Search results for , issue "Vol. 4 No. 4 (2023): Oktober" : 4 Documents clear
The Effect Of Hexagon Fraud Dimensions And Abuse Of Information Technology On Academic Fraud (Case Study On Feb Students Of Trisakti University) Nailah, Zayyan; Murtanto, Murtanto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1417

Abstract

The purpose of this study is to determine how academic fraud is impacted by hexagon fraud (Pressure, Opportunity, Rationalization, Capability, Arrogance, and Collusion) dan misuse of information technology. 103 accounting students from Trisakti University made up the sample for this study. In this study, questionnaires were given out to collect the data. This study employed multiple linear regression analysis as its analysis method. The investigation's findings, which are the exclusive conclusions of this study, are as follows: (1) pressure has no bearing academic cheating (2) opportunity has no bearing on academic cheating (3) rationalization has no bearing on academic cheating (4) Academic cheating is not considerably impacted by capability (5) Academic cheating is considerably impacted by arrogance (6) Academic cheating is considerably impacted by collusion (7) Academic cheating is not significantly impacted by misuse of information technology.
The Effect of Asymmetry Information, Company Size, Profitability, Leverage and Employee Stock Ownership Programs in Earnings Management Nabiilah, Dhiyaa; Murtanto, Murtanto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1436

Abstract

This research aimed to examine the effect of Asymmetry Information, Company Size, Profitability, Leverage and Employee Stock Ownership Programs on Earnings Management. The population used in this research was consumer cyclicals sector companies listed on the Indonesia Stock Exchange (BEI) from 2019 until 2021. Sample was determined by the purposive sampling method. In line with that, there was 57 companies as the sample with 171 observation data. The method of analysis used was multiple regression analysis. Based on the result of testing the hypothesis in this study indicate that Asymmetry Information, Profitability, and Employee Stock Ownership Programs has no effect on earnings management, meanwhile Compnay Size and Leverage has a negative effect on earning management.
The Effect Brand Awareness And Brand Equity On The Buying Decisions (Survey on consumers of Honda Beat Tasikmalaya City) Sobariah, Iis Aisyah; Pauzy , Depy Muhamad; Arif, Arif
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1447

Abstract

The purpose of this study is to determine the effect of brand awareness and brand equity on the buying decision to the Honda Beat Tasikmalaya city.The research method used is a questionnaire method with a survey approach of 100 respondents who are consumers of Honda Beat. The types of data used are primary data and secondary data. The data analysis technique used is multiple regression analysis. The results of this test prove that brand awareness and brand equity have a significant effect both partially and simultaneously on the buying decision consumers Honda Beat Tasikmalaya city.
Muamalah Fiqh Analysis On Hybrid Contract Model And Its Application To Islamic Financial Institutions Safitri, Vivi Aulia; Piranda, Koni; Nugraha, Riyandi Fatur
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1458

Abstract

This paper is intended to analyze philosophically about the existence of a hybrid contract (english) or al-‘Uqûd al-Murakkabah (Arabic) or multiakad (Indonesia). Search focused on the opinion of scholars of hadith and fiqh (muamalah), as well as its application in Islamic Financial Institutions. This is important, because, in the form of a single contract is not able to respond to contemporary financial transactions which always move and are affected by the financial industry both nationally, regionally and internationally. By using qualitative and literature method, the study concluded that, firstly, fiqh muamalah contemporary view of the hadith related to contract hybrid models lead to the editorial about the ban of bai’ataini fi bai’atin (two sale and purchase in the sale), ban of shafqataini fi shafqatin (two agreements in the deal) and the prohibition of bay’ and the salaf (sale and purchase agreement and ordering of goods), secondly, the construction of contract hybrid models in Islamic banks is addressed to the construction of al- ‘Uqûd al-Mutaqâbilah (dependent or conditional contract), which implemented on Guarantee Bank (BG), and al-‘Uqûd al-Mujtami'ah (same type contract), which implemented on the Housing Financing.

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