cover
Contact Name
Karona Cahya Susena
Contact Email
karonacahya@gmail.com
Phone
+6281541234500
Journal Mail Official
emakjurnal@gmail.com
Editorial Address
JL. KEBUN VETERAN NO. 12, NUSA INDAH, RATU AGUNG, KOTA BENGKULU 38224
Location
Kab. bantul,
Daerah istimewa yogyakarta
INDONESIA
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
ISSN : 27980499     EISSN : 27980502     DOI : -
Core Subject : Economy, Science,
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.
Articles 501 Documents
Implementation of Virtual Classroom and Zoom Networks in Continuing Student Learning Nurbaiti Nurbaiti; Nadhrah Al Aflah; Supardi Supardi
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.393

Abstract

Almost all corners of the world have been affected or affected by this Covid-19 virus disease, even some countries have set a lockdown status and other anticipations for the spread of the Covid-19 virus. The alternative used in this bold learning activity system is to utilize the internet network, namely the Zoom Meeting and Classroom application. This study aims to determine students' perceptions of the use of internet networks such as zoom meetings and classrooms used and how effective learning is during the Covid-19 pandemic. The research conducted here uses descriptive qualitative research methods. And the results of this study indicate that the zoom application is an application that is very effective and preferred by students because it is easier to use and very efficient when the learning process is bold and shows that some students who give their perception of the application used during learning that are brave are the Zoom Meeting application, namely the application. Zoom Meeting. by 66.7%, followed by the Google Meet application at 22.2% and the Classrom application at 11.1%.  
Sales Volume, Operating Cost and its Effect on Profitability (Study on Listed Companies in The Indonesia Stock Exchange (IDX) for 2017-2020) Padriyansyah Padriyansyah; Ryan Al Rachmat; Trie Sartika Pratiwi
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.397

Abstract

This study is associative research that uses more than one independent variable to determine the relationship between the variables studied, namely sales volume, operating costs, and profitability. The data used are in the form of company profit and loss financial statements, which were obtained from the Indonesian stock exchange website www.IDX.co.id. The population used is the annual financial statements published for 4 periods 2017-2020 as many as 16 companies. The sample in this study is in the form of annual financial statements (profit and loss statements) for the 2017-2020 period as many as 10 companies (40 samples) according to the sampling criteria. The results obtained, Sales Volume and Operational Costs affect Profitability as evidenced by the results of Fount 6.827 > Fable of 3.250 with a significant level of 0.003. While partially Sales Volume affects Profitability as evidenced by the results of count of 2,980 and table of 2,026 with a significant value of 0.005, and also Operational Costs affect Profitability as evidenced by a count of -3.599 and table of 2.026 with a significance value of 0.001
Cybercrime and Its Impact on E-Commerce Technology Efni Yulia Santri Harahap; Nabila Ramadhani; Nurbaiti
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.398

Abstract

This study aims to educate those who use e-commerce about the existence of cybercrime and its impact on e-commerce applications. Cybercrime is known as a cyber crime that is carried out online. One example of this is e-commerce. Those who use e-commerce already know about the effects of cybercrime on e-commerce. Predicting cybercrime remains difficult. So should be more vigilant against this crime.
Application of the E-Bussines Concept to a Double Bread Company (Case Study of FEBI UINSU Students) Arbarija Hafiz Lbs; Erlangga Hakim Manurung; Nurbaiti Nurbaiti
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i4.400

Abstract

With the large number of fans of Roti Ganda outside the Pematang Siantar area, therefore an E-business implementation system is needed in the company. The use of e-business technology facilitates company performance and improves company quality. The application of this technology can expand the company's market share, especially the cost for advertising which is cheap compared to advertising on the street and mass media. There needs to be socialization and in-depth  learning as well as careful preparation before implementing e-business applications. In the process of designing the application of E-Business at a web- based Double Bakery Shop with a CRM (Customer Relationship Management) approach, an explanation or theory is needed that can support and support success in making the information system and to explain to users how the functions and benefits of implementing E-Business are needed. on a web-based Double Bakery with a CRM approach.
Analysis of the Evolution of E-Business in the Channel Enhancement Stage in Retail Companies in Indonesia (Case study at PT Indomarco Prismatama (Indomaret)) Elsa Zulfita; Deby Nofriansyah; Indah Wulan Sari Batubara; Nurbaiti Nurbaiti
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.402

Abstract

This study aims to find out how the evolution of e-business in the Channel Enhancement stage occurred in one of the largest retail companies in Indonesia. The sample of this research is PT Indomarco Prismatama (Indomaret). In this study, using a case study method with a qualitative approach. Data collection techniques were carried out using literature studies, observation and documentation studies. The results of this study indicate that the company PT Indomarco Prismatama or Indomaret has optimally utilized the development of information technology by implementing it into a website and digital application. Thus, the company has entered and implemented the Channel Enhancement evolution stage to the maximum extent.
Geographic Information System Mapping Potential of E-Market in Pandemic Period Elda Anzeli Hasibuan; Surya Darma; Nurbaiti Nurbaiti
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.403

Abstract

Changes in people's mindsets in obtaining accurate information are influenced by the rapid advancement of information technology. Currently, one of the most widespread applications of technology is in the field of mapping. Mapping technology is widely used to simplify important tasks. The most widely used mapping technology today is geographic information systems. Geographic Information System (GIS) is a mapping technology trend in the form of computerized information systems designed to work with spatial references. In the current pandemic period, buying and selling products offered are difficult to carry out due to restrictions on social interaction between communities, making it difficult for SMEs to sell their products. The development of information technology, especially the internet, can certainly be used as a medium to overcome these problems. The existence of a website-based information system is intended to support marketing, especially in providing detailed product and price information to consumers. The presence of the COVID-19 pandemic has changed the world with unprecedented challenges and has had a huge impact on daily human activities, resulting in a worsening of the global economy. The COVID-19 pandemic is currently entering its second year, requiring daily activities to be carried out from home. The emergence of the COVID-19 pandemic has also caused business owners to feel a very real decline. In such conditions, a web-based communicative information system is needed, from which it is hoped that problem solving, especially the provision of information about the superior products of SMEs, is needed.
Analyze of Employe’s Motivation Factor in Sekretariat Daerah in Kabupaten Bengkulu Utara Marsidi Marsidi; Askani Askani
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.404

Abstract

This study aims to describe the work motivation of employees at the Regional Secretariat of North Bengkulu Regency. the number of respondents/informants which includes Head of Division 2 people, Head of Subsection 10 people and Staff 13 people. The data method was carried out by interviews and questionnaires, the method of data analysis was descriptive qualitative. The research uses based on research results, the most important motivational factor is the need for prestige and actually what makes an employee feel confident to do a job / work of a business, which has been done by the employer to motivate. Employees have good communication with appropriate words.
Stress Study on Retirement of Secretariat Employees of South Bengkulu Regency Mulyadi Mulyadi
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.405

Abstract

The purpose of this research is to study the stress that usually occurs in facing retirement. This research method is a qualitative descriptive method and direct interviews. The purpose of this study was to analyze the stress faced by retirees. The results of this study indicate that employees who enter retirement experience changes in life psychologically.
Analysis of Selling Price Determination Using Cost Plus Pricing Method in Three Saudara Chicken Livestock Business, Selatan Bengkulu Regency Rera Marsela; Sulisti Afriani; Yun Fitriano
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.406

Abstract

The purpose of the study was to determine and analyze the determination of the selling price using the Cost Plus Pricing Method in the Three Brothers Chicken Livestock Business, South Bengkulu Regency. The analytical method used in this study is a comparative descriptive method. Based on the calculation of the cost of production carried out by the Three Brothers Chicken Livestock Business, South Bengkulu Regency, the cost of production of broiler chickens per head is Rp. 32,238.-. and the determination of the selling price based on the market price of Rp. 38,000 per head so that the profit earned is Rp. 5,872 fish. Based on the cost plus pricing method with a full costing approach, the cost of production of broiler chickens is Rp. 33,418,-. With the determination of a profit of 20% of the cost of production, the total selling price of chicken per head is Rp. 40,000, - so that the profit earned is Rp. 6,582,- per head. There is a difference in the calculation of the cost of production between the company's calculation and the cost plus pricing method because the company's calculation does not include labor costs and factory overhead costs.
Analysis Of Understanding Of Msme Activities In The Preparation Of Financial Statements Based On Sak EMKM And Cooperatives (Case Study Of Msmes In Ratu Agung District, Bengkulu City) Elisa Fitri; Neri Susanti; Tito Irwanto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.407

Abstract

Data collection tools were carried out by means of documentation and unstructured interviews. The analytical method used is descriptif analysis. The results of research and discussion regarding the understanding of MSME actors in preparing financial statements based on SAK EMKM and Cooperatives on MSMEs in Ratu Agung District, Bengkulu City, especially in the Sawah Lebar sub-district, Bengkulu city, it can be concluded that MSME actors do not really understand financial statements in accordance with SAK EMKM and Cooperative. Of the 10 MSMEs interviewed, they only made simple reports such as recording sales notes in one day and did not make a recapitulation of financial reporting for one month and one year. This is due to the low level of understanding of MSME actors towards the preparation of financial reports. MSME actors have not separated personal wealth from business assets because they think that the assets they have are still small and there is no need for separation from assets used for business.