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
The Influence Of Work Skills, Work Spirit, Work Ability And Workload On The Quality Of Public Services In Regional Development Planning Agency Nature Fence City Rafles Lasido; Hardiyansyah; Nisma Aprini
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1246

Abstract

This study aims to determine and analyze the effect of work skills, morale, work ability, and workload on the quality of public services at the Regional Development Planning Board of Pagar Alam City. This study uses quantitative research methods with respondents, namely employees of the Regional Development Planning Board of Pagar Alam City, totaling 41 respondents. Tests in this study used multiple linear regression analysis with the tools of the SPSS (Special Package and Service Solution) version 26 program. The results of the study show that work skills, work enthusiasm, work ability, and workload have proven to have a significant effect on the quality of public services at the Regional Development Planning Agency of Pagar Alam City, both partially and simultaneously.
Budget Implementation Strategy Performance Based At The Ministry Of Religion Office Muara Enim District Emma Yuni Zuarmi; Lin Yan Syah; Nisma Aprini
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1247

Abstract

In the implementation of performance-based budgeting, an implementation strategy is needed so that it can achieve optimal results. The purpose of this research is to find out and analyze the process of implementing performance-based budgeting, to find out and analyze what factors influence the preparation of the 2022 budget by the Office of the Ministry of Religion of Muara Enim Regency in implementing the Performance-Based Budgeting system and to find out and analyze strategies in implementing performance-based budgeting at the Office of the Ministry of Religion of Muara Enim Regency. The research uses a qualitative descriptive approach by collecting data through observation, interviews, and documentation as well as data analysis. The results of the study show that 1) Implementation of performance-based budgeting at the Office of the Ministry of Religion of Muara Enim Regency has not achieved optimal results 2) Factors that influence the implementation of performance-based budgeting at the Office of the Ministry of Religion of Muara Enim Regency include: Communication, Resources People, Attitudes and Bureaucratic Structure and 3) Strategy in implementing performance-based budgeting for the Office of the Ministry of Religion of Muara Enim Regency using the Strengths – Opportunities strategy approach. Improving Human Resources (HR), especially in the Planning section, having regular internal meetings, and in preparing the budget should be guided by the Standard Operating Procedures that have been established so that the implementation of performance-based budgeting can run optimally.
The Influence Of Work Experience, Work Skills And Work Discipline On Effectiveness Of Employee Work At Lahat District Court Muhammad Dzia Ulhaq; Amruzi minha; Fitriya
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1248

Abstract

The research aims to determine and analyze the effect of work experience, work skills and work discipline on the effectiveness of the work of employees at the Lahat District Court. The research method used in this study is a quantitative method using questionnaires distributed to respondents. Test the quality of the data by using the validity test, reliability test, normality test. The analysis used is descriptive analysis and inferential analysis using statistical calculations with multiple regression formulas, partial test simultaneous test and the coefficient of determination. Work Experience has a significant effect simultaneously on the effectiveness of employee work at the Lahat District Court Office. Skills have a significant effect simultaneously on the work effectiveness of employees at the Lahat District Court Office. Work discipline has a significant effect simultaneously on the work effectiveness of employees at the Lahat District Court Office. Work Experience, Skills and Work Discipline simultaneously have a significant effect on the work effectiveness of employees at the Lahat District Court Office.
Implementation of the Control Function for Employees of the Education and Culture Office of Muara Enim Regency Eka Susanti; Hardiyansyah; Yusnawati
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1251

Abstract

This research was conducted at the Department of Education and Culture, Mùara Èním Regency. The aim of the study was to analyze how the Implementation of the Control Function in the Employees of the Department of Education and Culture in the Regency of Mùara Èním. Sources of data in this study are primary data and secondary data. There are two methods of data collection in this study, namely literature study and field study consisting of observation, interviews and documentation. The controls in the Education and Culture Office of Mùara Èním Regency have generally been well implemented, such as: 1). Control over the activities that will be carried out by employees. The process of controlling activities or work programs has been carried out by determining who will carry out these activities and how these activities are carried out and where these activities are carried out. 2). Control over the process of determining the boundaries of what employees will do by determining the expected results. In this control, employees know what limits can be done with the aim of getting results as expected. 3). Control in determining the direction so that all activities run according to the target. In this control, employees in carrying out their activities have directions and goals or objectives that have been determined by the leadership. 4). Control in determining the organizational structure and division of tasks for each employee. Employees are given tasks according to their main duties and functions.
The Influence of Competence, Social Interaction and Work Procedures on Work Motivation and the Implications for the Quality of Work of Regional Revenue Agency Employees of Muara Enim Regency Alvin Setiawan
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1252

Abstract

The author conducted research with the aim of knowing and analyzing the effect of competence, social interaction and work procedures on work motivation and the implications for the quality of work of employees of the Regional Revenue Agency of Muara Enim Regency. The research method used in this study is a quantitative method using questionnaires distributed to respondents. Test the quality of the data by using the validity test, reliability test. Analysis using Structural Modeling Equation (SEM) from software statistic AMOS. The results of this research are descriptive in order to describe the respondents' perceptions of each variable, it can be concluded that: Respondents' perceptions of employee competency variables at the Muara Enim Regency Regional Revenue Agency are relatively good. Respondents' perceptions of the Social Interaction variable of employees at the Regional Revenue Agency of Muara Enim Regency are relatively good. Respondents' perceptions of the Employee Work Procedure variable at the Muara Enim District Revenue Agency were relatively good. Respondents' perceptions of the employee work motivation variable at the Regional Revenue Agency of Muara Enim Regency are relatively good. Respondents' perceptions of the employee's work quality variable at the Muara Enim District Revenue Agency are relatively good. Factors that influence the work motivation of employees at the Muara Enim District Revenue Agency are competence and work procedures. Factors that influence the quality of work of employees at the Muara Enim District Revenue Agency are social interactions. The variable of work motivation is not a mediating/intervening variable that is good for competence, social interaction and work procedures on the quality of work at the Muara Enim District Revenue Agency.
The Effect of Job Performance, Education, Training and Competence on Career Development at the Tebing Tinggi District Office Wiwin Irawati; Sulbahri Madjir; Nisma Aprini
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1253

Abstract

This study aims to determine and analyze the effect of work performance, education, training, and competence on career development at the Tebing Tinggi sub-district office, either partially or simultaneously. This study uses quantitative research methods with respondents, namely employees of the Tebing Tinggi Sub-district Office, Empat Lawang Regency, a total of 33 respondents. Tests in this study used multiple linear regression analysis with the tools of the SPSS (Special Package and Service Solution) version 26 program. The results of the research show that work performance, education, training, and competence have proven to have a significant effect on employee career development at the Tebing Tinggi sub-district office, either partially or simultaneously.
The Effect Of Product Innovation And Competitive Advantage On Sales(Case Study of Syarah Bakery Shop, Bengkulu City) Merta Kusuma; Ika Siti Nur Dharyanti
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1262

Abstract

This study aims to determine "The Influence of Product Innovation and Competitive Advantage on Sales (Case Study of Syarah Bakery Shop, Bengkulu City)". This type of research is quantitative research, research on data measurement and object statistics through calculations. The population in this study were consumers of the Bengkulu City Syarah Bakery Shop. The sampling technique was carried out by nonprobability sampling, so there were 96 respondents in this study. Data collection techniques in this study are observation, interviews, and questionnaires. Research results show that Product Innovation has a positive and significant effect on Sales, Competitive Advantage has a positive and significant effect on Sales, Product Innovation and Competitive Advantage together have a positive and significant effect on Sales.
An Analysis Of Financial Statements Based On Isak 35 At Al-Ikhlas Foundation, Bengkulu City Yeliana Agus Sumarti; Ahmad Sumarlan
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1263

Abstract

Non-profit organizations in carrying out their programs use resources that come from the community, so from the accountability point of view, their financial reports must be open and accountable to the public. The purpose of this study is to analyze the application of ISAK No.35 to the Al-ikhlas foundation in Bengkulu City.This research technique is a qualitative type. Data collection techniques used are interviews and documentation. The method of data analysis was carried out in three stages, namely, data reduction, data presentation and drawing conclusions.The results of this study explain that the Al-Ikhlas Foundation, Bengkulu City. Overall, the presentation of the financial statements of the Al-Ikhlas Foundation is in accordance with the Interpretation of Financial Accounting Standards No. 35 concerning Presentation of Financial Statements of Non-Profit Oriented Entities. However, some items have not followed the rules in the interpretation of financial accounting standards (ISAK) 35.
The Effect Of Accounting Knowledge And Business Scale On The Preparation Of SAK EMKM Financial Statements (Empirical Study of MSMEs in Kota Manna District of South Bengkulu Regency) Andri Adriansyah; Ahmad Sumarlan; Nensi Yuniarti. Zs; Dinal Eka Pertiwi
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1264

Abstract

One of efforts to improve the performance and sustainability of MSMEs is to improve the understanding of MSME owners on an understanding of accounting. It can assist MSME actors in properly recording, so that business profits can be correctly identified and their management and accountability can be properly accounted. The purpose of this study is to obtain evidence about the effect of accounting knowledge and bussines scale on the preparation of SAK EMKM financial statements for MSMEs in kota Manna district of South Bengkulu Regency. This research technique was quantitative descriptive type. The data was collected by using the observation, questionnaires and documentation. The methods of data analysis used were the descriptive data analysis and multiple regression analysis with α 0.05. The results of this study indicate that partially the accounting knowledge has a positive and significant effect on the preparation of SAK EMKM financial statements, while the business scale does not have a significant effect on the preparation of SAK EMKM financial statements. There is simultaneously the effect of the accounting knowledge and the business scale on the preparation of SAK EMKM financial reports. Keywords: Knowledge of Accounting, Business Scale, SAK EMKM, Financial Statements
The Effect of Compensation, Work Motivation on Job Satisfaction and Employee Performance at PT. Cremonapratama Total Engineering Bengkulu City Aryo Kadman Amlianto; Eti Arini
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1267

Abstract

This Job satisfaction is an expression of a person's feelings or attitude towards his work, while employee performance is the end result of maximum employee work to achieve company goals and objectives for progress and achieving the company's goals. The research objective is to determine the effect of compensation on job satisfaction and employee performance. This type of research is quantitative research, carried out at PT. Cremonapratama Total Engineering Bengkulu City in March 2023 until completion. Data collection using questionnaires and data analysis using multiple linear regression models, determination analysis and hypothesis testing, with the help of SPSS software. The results showed that compensation has a significant effect on employee job satisfaction. Work motivation has a significant effect on job satisfaction. Compensation and work motivation have a significant effect on employee job satisfaction. Compensation has a significant effect on employee performance. Work motivation has a significant effect on employee performance. Compensation and work motivation have a significant effect on employee performance.