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
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.
Development of Crystal Guava Chips Home Industry as Typical Souvenir Products of Tanjung Anom Village Juliana Nasution; Agiet Mutiara Rengganis; Maisaroh Maisaroh; Muhammad Fathoni
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.v4i1.1094

Abstract

The development of small and micro enterprises (SMEs) in indonesia is one of the priorities in national economic development. This is because the business is the backbone of the people’s economic system which is not only aimed at reducing the problem of inequality between income and between business actors, or to alleviate proverty and create jobs. Home industry is one the business units/companies on a small scale which is engaged in a certain industry. This business is usually produced by associations of housewives. The role of the home industry is very meaningful in empowering the community to have independence in the economic field. Tanjung Anom Village, Pancur Batu District, Deli Serdang Regency has an extensive guava cultivation farm, this is an alternative opportunity for community economic development. This research was conducted with a qualitative descriptive method. The data collected is based on the results of interviews, observations, and documentation from the place and the relevant sources. From the results of the study, it can be concluded that qualitatively business actors gain additional knowledge, understanding, and insight as well as basic skills about online product marketing.
The Influence of the Principal's Leadership Style on Teacher Performance at Madrasah Aliyah Suka Negeri, South Bengkulu Regency Junaidi; Oni Yulianti; Nia Indriasari
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.v4i1.1114

Abstract

The purpose of this study was to determine the effect of the principal's leadership style on teacher performance at Madrasah Aliyah Suka Negeri, South Bengkulu Regency. The sample in this study were 30 teachers who teach at Madrasah Aliyah Suka Negeri, South Bengkulu Regency. Collecting data using a questionnaire and the analytical method used is simple linear regression analysis,determination test and hypothesis testing.Based on the results of the study, it shows a simple linear regression equation,namely Y = 16.211 + 0.624X with a positive regression direction meaning that if the principal's leadership style increases, the performance of teachers at Madrasah Aliyah Suka Negeri, South Bengkulu Regency will also increase. The principal's leadership style has a significant effect on teacher performance at Madrasah Aliyah Suka Negeri, South Bengkulu Regency, because the significant value of 0.001 is smaller than 0.05. This means that the higher the leadership style of the Principal at Madrasah Aliyah Suka Negeri, South Bengkulu Regency, the teacher's performance will also increase. The coefficient of determination of R square is 0.352. This means that the principal's leadership style has an influence on teacher performance by 35.2% while the rest (100-35.2% = 64.8%) is influenced by other causal factors not examined in this study.
The Effect of E-Wallet and E-Money on Consumptive Behavior of the People of Bengkulu City Muji Lestari; Ahmad Soleh; Suswati Nasution
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.v4i1.1117

Abstract

The purpose of this study was to determine the extent of the influence of E-Wallet and E-Money on the consumptive behavior of the people of Bengkulu City. This research is quantitative descriptive. The method used is a questionnaire. The sample of this research is 100 respondents. The results showed that multiple linear regression obtained Y = 29.600 + 0.197 (X1) + 0.202 (X2) + 3.394, meaning that there was a positive or unidirectional relationship between E-Wallet (X1), and E-Money (X2) on the consumptive behavior of urban communities. Bengkulu. The results of the e-wallet test (X1) show tcount 4.019 > ttable 1.984 and a significance of 0.000 <0.05, then the results of the hypothesis Ha are accepted and Ho is rejected, meaning that e-wallet has a positive and significant effect on the consumptive behavior of the people of Bengkulu city. The results of the e-money test (X2) show tcount 3.186 > ttable 1.984 and a significance of 0.000 <0.05, then the results of the hypothesis Ha are accepted and Ho is rejected, meaning that e-money has a positive and significant effect on the consumptive behavior of the people of Bengkulu city. Furthermore, the result of the ftable value is 11.784 > 2.70, it is concluded that the hypothesis is accepted, meaning that there is a simultaneous effect between e-wallet (X1) and e-money (X2) on the variable of consumptive behavior (Y) of the people of Bengkulu city. This can be seen at the significance level of 0.000 < 0.05.
The Effect of Price, Location, Promotion and Service on Purchasing Decisions at CV Anugerah Kirana Motor Bengkulu Noviantoby; Neri Susanti; Restu Hidayah
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.v4i1.1118

Abstract

CV. Anugrah Kirana Motor Bengkulu is an official dealer of Honda Motorcycle. The address of this dealer is at Dempo Street 18, Sawah Lebar, Ratu Agung, Bengkulu. This dealer sells some kinds of motorcycle types like Honda Scoopy, Honda Vario, Honda Beat and other kinds of motorcycle. The research objective is to determine the influence of price, promotion location and service on purchasing decisions at CV Anugerah Kirana Motor Bengkulu. The sample in this study are 80 consumers who purchased automatic type motorbikes at CV Anugerah Kirana Motor Bengkulu. Data are collected by using a questionnaire and analyzed by using multiple linear regression and hypothesis testing. The results of multiple linear regression calculations obtained multiple linear regression equations Y = 12.106 + 0.356 X1 + 0.249 X2 + 0.372 X3 + 0.132 X4 + e. The results of the t-test variable Price (X1) have a positive and partially significant effect on purchasing decisions with a significant value of 0.022 < 0.05. The location variable (X2) has a partially positive and significant effect on purchasing decisions with a significant value of 0.016 <0.05. The promotion variable (X3) has a positive and partially significant effect on purchasing decisions with a significant value of 0.027 <0.05 and the service variable (X4) has a positive and partially significant effect on purchasing decisions with a significant value of 0.008 <0.05. The results of the F test significance value of 0.000 is less than 0.05 (<0.05), this indicates that simultaneously (simultaneously) there is a significant influence between price, location, promotion and service on purchasing decisions at CV Anugerah Kirana Motor Bengkulu. price variable (X1) location (X2) promotion (X3) and service (X4) have a positive and significant effect on purchasing decisions.
Factors Affecting Employee Job Satisfaction at the District Office of Selebar District, Bengkulu City Suryadi Hidayatullah; Oni Yulianti; AbdulRahman
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.v4i1.1119

Abstract

The aim of the study was to determine factors such as psychological factors, social factors, physical factors and financial factors affecting employee job satisfaction at the Selebar sub-district office, Bengkulu city. The sample in this study was 30 employees at the Selebar District Head Office, Bengkulu City. The sampling technique used in this research is a census because all populations are used as samples. Data collection using a questionnaire and the method of analysis used is multiple linear regression, determination test and hypothesis testing.The research results show a positive direction of regression with the regression equation Y = 4.738 + 0.312X1 + 0.328 X2 + 0.204X3 + 0.284X4. Psychological factors have a positive and significant influence on job satisfaction for employees of the Selebar sub-district office, Bengkulu City, with a significant value of 0.034, less than 0.05. Social factors show a positive and significant influence on job satisfaction for employees of the Selebar sub-district office of Bengkulu City with a significant value of 0.035, less than 0.05. Physical factors show a positive and significant influence on job satisfaction for employees of the Selebar District Office of Bengkulu City with a significant value of 0.025, less than 0.05. The financial factor has a positive and significant influence on job satisfaction in Selebar District Office Employees, Bengkulu City, with a significant value of 0.008, less than 0.05. Psychological factors, social factors, physical factors and financial factors significantly influence job satisfaction in the employees of the Selebar sub-district office of Bengkulu City with a significant value of 0.000, less than 0.05
Factors of Service Quality in Customer Trust and Customer Loyalty of Bank Mandiri Panorama-Bengkel City Branch Dennis Tambunan Rydarto; Kamelia Astuty; Andi Mulyono; Dewi harwini; Indra Utama
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.v4i1.1121

Abstract

This study was conducted to determine the effect of service quality on customer satisfaction and loyalty on Mandiri-Bank of Panorama’s branch-Kota Bengkulu. The research location is on Jl. Salak Raya no.102-103, Lingkar Timur, Kecamatan Singaran Pati, Kota Bengkulu, 38225. The site selection was based on several considerations, namely Mandiri Bank of Panorama’s branch Bengkulu which is the branch office of the bank in Kota Bengkulu, samples taken are 150 people with purposive sampling method. Data collected by questionnaires by using a 5-point Likert scale to measure 24 indicators. The analysis technique used is path analysis. These results indicate that the service quality variable positive and significant impact on the customer’s trust, service quality variable positive and significant impact on customer’s loyalty, variable customer confidence positive and significant impact on customer’s loyalty, and service quality variables affect posiitif on customer’s loyalty through customer’s trust of Bank Mandiri namely Panorama’s Branch Kota-Bengkulu. Therefore, more better the quality of service more bigger the customer’s confidence, and, so forth the customer’s trust.