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Karona Cahya Susena
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JL. KEBUN VETERAN NO. 12, NUSA INDAH, RATU AGUNG, KOTA BENGKULU 38224
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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 501 Documents
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Employee Performance Analysis At Regional Secretariat Of Lebong District Ropi Erwandi; Ida Anggriani; Yudi Irawan Abi
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.v4i3.1324

Abstract

The purpose of this study was to analyze the performance of employees at the Regional Secretariat of Lebong Regency The sample in this study were 79 civil servants at the Regional Secretariat of Lebong Regency. Data collection using a questionnaire and the method of analysis used is multiple linear regression, determination test and hypothesis testing.The results of the multiple regression test show a positive direction with the regression equation Y = 7.321 + 0.183X1 + 0.351 X2 + 0.314X3. Variable X1 (motivation) has a significant effect on Y (performance). This can be seen from the significance value of 0.036 <0.05, so it can be concluded that hypothesis 1 is accepted. Variable X2 (Leadership) has a significant effect on Y (performance). This can be seen from the significance value of 0.000 <0.05. then it can be concluded that hypothesis 2 is accepted. Variable X3 (work environment) has a significant effect on Y (performance). This can be seen from the significant value of 0.000 <0.05, so it can be concluded that hypothesis 3 is accepted. Simultaneous test results then H0 is rejected and Ha is accepted, between the independent variables namely X1 (motivation), X2 (leadership), X3 (work environment), have a jointly significant effect on performance (Y) because of a significant value of 0.000 smaller than 0.05.
Analysis Of Public Satisfaction Index In Public Services In Pagar Gunung Village, Padang Guci Hulu District, Kaur District Candra Adi Putra Putra; Ahmad Soleh; Yun Fitrano
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.v4i3.1325

Abstract

The aim of the study was to analyze the community satisfaction index on public services at the Pagar Gunung Village Office, Padang Guci Hulu District, Kaur District. The data analysis technique used was to measure the value of the Community Satisfaction Index (IKM) based on the Regulation of the Minister of Administrative Reform and Bureaucratic Reform Number 14 of 2017. The sample in this study was 155 people from Pagar Gunung Village, Padang Guci Hulu District, Kaur Regency who received services from the Pagar Gunung Village Office, Padang Guci Hulu District, Kaur District. The Community Satisfaction Index (IKM) for service quality at the Pagar Gunung Village Office, Padang Guci Hulu District, Kaur Regency obtained an average value of 3.20 which is a good assessment. Furthermore, the IKM of service units is multiplied by 25 so that the IKM in Pagar Gunung Village Office, Padang Guci Hulu District, Kaur Regency is 80.07 with service quality B with good criteria because it is in the value interval of 76.61 – 88.30. The element of cost/tariff gets the highest rating with an average score of 3.63 with very good assessment criteria. This illustrates that the community views the Pagar Gunung Village Office, Padang Guci Hulu District, Kaur District as providing services free of charge. The lowest satisfaction score is 2.54, namely the completion time with poor assessment criteria. This illustrates that the time required for the completion of documents is not as promised, due to the slowness of employees in providing services, inadequate requirements and the Village Head who is often not present.
The Influence Of Work Engagement And Organizational Culture On Employee Performance At The Regional Secretariat Of Lebong District Reni Doyun Putri; Ida Ayu Made E.G; Wagini
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.v4i3.1326

Abstract

The purpose of this study was to determine the effect of work engagement and organizational culture on employee performance at the Regional Secretariat of Lebong Regency. The sample in this study was 79 employees at the Regional Secretariat of Lebong Regency who had become civil servants. Data collection using a questionnaire and the method of analysis used is multiple linear regression, determination test and hypothesis testing. The results of the regression analysis showed Y = 13.198 + 0.288X1 + 0.416 X2, this illustrates a positive regression direction, meaning that there is a positive influence between X1 (work engagement) and X2 (organizational culture) on performance (Y). It means that if the work engagement and organizational culture variables increase, performance will increase. The value of the coefficient of determination is 0.376. This means that X1 (work engagement) and X2 (organizational culture) have an effect on performance (Y) of 37.6% while the remaining 62.4% is influenced by other variables not examined in this study. The results of the t test at a significance level of 0.05 explain that partially the work engagement and organizational culture variables have a significant influence on employee performance variables at the Regional Secretariat Office of Lebong Regency. The results of the F test at a significance level of 0.05 explain that the variable work engagement and organizational culture have a significant simultaneous influence on employee performance at the Regional Secretariat Office of Lebong Regency.
The Influence Of Leadership, Incentives and Work Discipline at PT. Sinar Mutli Sepadan Finance Bengkulu City Dhiki Maldani; Subandrio
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.v4i3.1327

Abstract

This study aims to determine the influence of leadership, incentives and work discipline on employee performance at PT. Sinar Mutli Sepadan Finance Bengkulu City. This type of research is a type of quantitative descriptive research, the object of this research is the employees of PT. Sinar Multi Sepadan Finance Bengkulu City, which is precisely located on Jl. Salak Raya, Bengkulu City, Bengkulu. The sampling method uses a non probability technique, namely accidental sampling. The number of respondents in this study were 160 people. Methods of data collection using a questionnaire. Data analysis techniques using Multiple Linear Regression Analysis Test, and Hypothesis Test, namely t test and f test. The results of this study can be concluded that the variable Leadership has a positive effect on Employee Performance, Incentives have a positive effect on Employee Performance, Work Discipline has a positive effect on Employee Performance, and Leadership, Incentives and Work Discipline together have a significant effect on Employee Performance at PT. Sinar Mutli Sepadan Finance Bengkulu City.
The Effect of Compensation and Work Discipline on Employee Performance (Case Study at Enseval Putera Megatrading Company Subandri; Wahyu Gibbran Dwi Putra
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.v4i3.1328

Abstract

In Companies and organizations, performance is an important thing that must be achieved by every employee in any company because performance is a picture of the work results of employees who have done well and productively. The purpose of this study was to determine the effect of compensation and work discipline on the performance of employees at Enseval Putera Megatrading Company. This type of research is a quantitative research, as many as 55 respondents Enseval Putera Megatrading Company. Data was collected by distributing questionnaires to respondents. Data analysis using multiple linear regression model.The results showed that compensation has a positive and significant effect on the performance of employees at Enseval Putera Megatrading Company. That is, the better the compensation, the employee's performance will increase. Work discipline has a positive and significant effect on the performance of employees of Enseval Putera Megatrading Company. That is, the higher the work discipline, the employee's performance will increase. Compensation and work discipline have a positive and significant effect on the performance of employees of Enseval Putera Megatrading Company. That is, the better the compensation and the higher the work discipline, the higher the employee's performance.
The Influence Of Taxpayer's Understanding And Knowledge About Tax Regulations, Quality Of Services And Tax Sanctions On Motor Vehicle Taxpayer Compliance In Lebong District (Empirical Study At Samsat Lebong Regency) Ahmad Junaidi; Dieago Setya Pratama
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.v4i3.1329

Abstract

This study entitled The Effect of Understanding and Knowledge of Taxpayers on Tax Regulations, Quality of Service and Tax Sanctions on Compliance of Motorized Vehicle Taxpayers in Lebong Regency (Empirical Study at SAMSAT Lebong Regency). The background of the problem in this study is the low level of taxpayer compliance. The purpose of this study was to examine the effect of understanding and knowledge of taxpayers about tax regulations, service quality and tax penalties on motor vehicle taxpayer compliance. This type of research includes quantitative descriptive research.The population in this study are taxpayers in Lebong Regency, while the number of taxpayers for two-wheeled motorized vehicles in Lebong Regency is 9,347. The method used in selecting the sample is based on the Taro Yamane formula. Of the 99 questionnaires distributed, only 99 questionnaires were processed. The results of the hypothesis test for the variable Understanding and Knowledge of Taxes t test have a significance level of 0.000, which means <0.05. This shows that this research supports the first hypothesis (H1 is accepted). 0.000, which means <0.05 This shows that this study supports the first hypothesis (H2 is accepted). The results of the hypothesis test for the Tax Sanctions variable in the t test have a significance level of 0.000, which means <0.05. supports the third hypothesis (H3 is accepted). Accountability Report, Quality of Service and Tax Sanctions that is equal to 98.6%. while the remaining 1.4% is explained by other variables not included in this study, such as transparency, government performance, competence of village officials, and others.
Good Corporate Governance and Corporate Values with Profitability as a Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2012-2021 Period Retno Triono; Yudi Partama Putra
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.v4i3.1330

Abstract

This study aims to examine the effect of managerial ownership, institutional ownership, independent board of commissioners, audit committee on firm value with profitability as a moderating variable in manufacturing companies listed on the IDX for the 2012 – 2021 period. The population in this study consisted of 193 manufacturing companies on the IDX for the 2012-2021 period which were selected based on certain criteria using purposive sampling. The research sample consisted of 17 companies, with an observation period of 10 years, so the research sample consisted of 275 samples. The data analysis used was panel data regression, and moderate regression analysis (MRA) was processed using the STATA 17 program. The partial test results prove that managerial ownership has no effect on firm value with a significance value of 0.960 > 0.05, institutional ownership has no effect on firm value with a significance value of 0.718 > 0.05, independent commissioners have an effect on firm value with a significance value of 0.000 <0.05. and the audit committee has no effect on firm value with a significance value of 0.372 > 0.05. Profitability can moderate the relationship between managerial ownership and firm value with a significance value of 0.017 <0.05. Profitability can moderate the relationship between institutional ownership and firm value with a significance value of 0.016 <0.05. Profitability can moderate the relationship between the independent board of commissioners and firm value with a significance value of 0.000 <0.05. Profitability cannot moderate the relationship between the audit committee and firm value with a significance value of 0.057 > 0.05. The results of testing the coefficient of determination (Adjusted R-square) shows that the percentage of the independent variable on the dependent variable is 17.43% or it can be interpreted that the independent variable used in the model is able to explain 17.43% of the dependent variable while the rest is influenced by the variable other than models.
Transfer Pricing Aggressiveness, Thin Capitalization, Political Connections, Financial Performance, and Tax Avoidance: Corporate Governance as a Moderating Variable Yanesti Oktania; Yudi Partama Putra
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.v4i3.1331

Abstract

This study aims to examine transfer pricing aggressiveness, thin capitalization, political connections, financial performance, and tax evasion: corporate governance as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2012-2021 period. The population in this study is the annual report (annual report) consists of 193 companies. The sample technique selected based on certain criteria using purposive sampling was 9 companies.This research is a quantitative research with secondary data. Methods of data collection using the method of literature study and documentation methods. The data analysis technique used was descriptive statistical test, hypothesis testing using panel data regression tools, and moderate regression analysis (MRA) was processed using the STATA 17 program.The results of this study indicate that the results of the partial test prove that transfer pricing aggressiveness has no effect on tax avoidance with a significance value of 0.279 > 0.05, thin capitalization has no effect on tax evasion with a significance value of 0.731 > 0.05, political connections have no effect on tax evasion with a value a significance of 0.861 > 0.05, and financial performance has no effect on tax evasion with a significance value of 0.178 > 0.05. Corporate governance can moderate the relationship between transfer pricing aggressiveness to tax evasion with a significance value of 0.015 <0.05, corporate governance cannot moderate the relationship between thin capitalization and tax evasion with a significance value of 0.631 > 0.05, corporate governance cannot moderate the relationship between political connections to tax evasion with a significance value of 0.317 > 0.05, and corporate governance can moderate the relationship between financial performance and tax evasion with a significance value of 0.009 <0.05. The results of this test indicate that the Adjusted R-squared value is 0.0645 or 6.45%.
Influence of the Board of Commissioners, Ownership Concentration, Audit Committee Meetings, Risk Management Committee, Leverage on Disclosure of Company Risk Management (Case Study of Banking Companies Registered on the Indonesia Stock Exchange for the 20 Yudi Partama Putra; Asri Riastuti; Nensi Yuniarti Zs; Furqonti Ranidiah; Hesti Setiorini
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.v4i3.1332

Abstract

The research objective was to determine the effect of the board of commissioners, concentration of ownership, audit committee meetings, risk management committee, leverage on disclosure of corporate risk management in Banking Companies Registered on the Indonesia Stock Exchange for the 2018-2021 period. This type of research is quantitative research, data collection method is done by using documentation. The samples in this study were 28 banking companies listed on the Indonesia Stock Exchange during the 2018-2021 period. The data analysis techniques in this study were multiple linear regression analysis, determination tests and hypothesis testing. The test results for the board of commissioners affect disclosure of corporate risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.011 is smaller than 0.05. Ownership concentration has no effect on disclosure of company risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.331 is greater than 0.05. Audit committee meetings have an effect on disclosure of company risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.032 is smaller than 0.05. The risk management committee has an effect on disclosure of company risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.008 is smaller than 0.05. Leverage has no effect on disclosure of company risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.856 is greater than 0.05.
Factors Affecting Consumer Interest In Purchasing Decisions At Sentral Cell Lubuk Linggau Shop Mira Andina; Ida Anggriani; Nia Indriasari
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.v4i3.1333

Abstract

Purchasing decision is the final stage of consumers in determining or knowing a product and will decide to buy the desired product.This study aims to determine the effect of transactional interest, referential interest, preferential interest and explorative interest together on consumer interest in smartphone purchasing decisions at the Lubuk Linggau Cell Central Store. The population in this study were buying smartphones at the Lubuk Linggau Cell Central Store and the sample in this study were 50 customers who purchased smartphones at the Lubuk Linggau Cell Central Store. Data collection used instruments in the form of questionnaires and the analytical method used was multiple linear regression, determination test and hypothesis testing.Research results The regression equation obtained is as follows: Y = 9,747 + 0,897 X1 + 0,832 X2 + 0,776 X3 + 0,890 X4 + e 1,820 means that if there is an increase in Transactional Interest, Referential Interest, Preferential Interest, Explorative Interest will also affect purchasing decisions. Transactional interest influences purchasing decisions. Transactional Interest (X1), shows t count of 2.954 > t table 1.66140 significant 0.000 < 0.050, Transactional Interest variable has a positive and significant effect on purchasing decisions. Referential Interest Variable (X2), shows t count of 2.525 > t table 1.66140 with a significant level of 0.014 <0.050. Referential Interest variable has a positive and significant effect on purchasing decisions. Preferential interest influences purchasing decisions. Preferential Interest Variable (X3), shows t count of 2.344 > t table 1.66140 with a significant level of 0.000 <0.050. Preferential interest has a positive and significant effect on purchasing decisions. Explorative interest influences purchasing decisions. Explorative interest (X4), shows t count of 2.980 > t table 1.66140 with a significant level of 0.000 <0.050. Explorative interest has a positive and significant effect on purchasing decisions.

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