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Karona Cahya Susena
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karonacahya@gmail.com
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+6281541234500
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emakjurnal@gmail.com
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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 501 Documents
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The Influence Of Leadership, Motivation, And Work Discipline On The Performance Of Village Community Development Officials (DPMD) In Bengkulu Selatan District Tegar Dewantara Yanwar; Ade Tiara Yulinda
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.v4i3.1334

Abstract

This study aims to determine the influence of leadership, motivation and work discipline on the performance of Village Community Empowerment Service (DPMD) Employees of South Bengkulu Regency, either partially or simultaneously. There are several factors that will be discussed in this study, including Leadership, Motivation, and Work Discipline. The objects in this study were 40 Village Community Empowerment Service (DPMD) employees of South Bengkulu Regency. In this study the authors used data collection methods by means of observation, distributing questionnaires or questionnaires and interviews.  There are several data analysis techniques used in this study, including by using respondent response analysis, multiple linear regression analysis, determinant coefficients, and also hypothesis testing. From the research that has been done, it can be seen that the Leadership Variable has a positive and significant effect on the Employee Performance of the Village Community Empowerment Service (DPMD) of South Bengkulu Regency. This means that with the existence of leadership provided by agencies, of course this shows that the leadership in the Village Community Empowerment Service (DPMD) of South Bengkulu Regency is good at directing human resources (HR). The Variable Motivation has a positive and significant effect on the Performance of Village Community Empowerment Service (DPMD) Employees of South Bengkulu Regency. This means that with motivation in the form of appropriate salaries and incentives, of course this can trigger employees to work even better and be able to improve the performance of their employees. South. This means that with good work discipline, it will also have a good impact on employee performance
The Effects of Using Social Media and Transfer of Knowledge on the Performance of Employees of the Investment Service and One-Stop Integrated Services in Central Bengkulu Regency Alek Sulaiman Efindi; Ratnawili
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.v4i3.1335

Abstract

The purpose of this study was to determine the effect of the use of social media and knowledge transfer on the performance of employees of the Investment and One-Stop Services Office in Central Bengkulu Regency. This research uses a quantitative research type method using a quantitative descriptive approach. The population in this study were employees of the Investment and One-Stop Service Office of Central Bengkulu Regency, totaling 40 people by taking samples using total sampling and data collection techniques using observation, interviews and questionnaires. Based on the research results and hypotheses, it shows that social media (X1) is t_hit>t_table (4.643 > 1.664) and (sig α = 0.000 <0.050), and knowledge transfer (X_2) is t_hit>t_table (2.092 > 1.664) and (sig α = 0.040 <0.050), Partially Both Social Media Variables and Knowledge Transfer Have a Significant Influence on Employee Performance. The results of the f test show that Fcount > Ftable, namely (21,589 > 3,965) and (sig α = 0,000 <0.050), simultaneously have a significant effect on employee performance.
The Influence Of Comumunication and Leadership On Employee Performance At PT. Sinar Mitra Sepadan Finance Bengkulu City Farizal Abdi Prakoso; Kharul Bahrun
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.v4i3.1338

Abstract

This study aims to determine the effect of communication and leadership on employee performance at PT. Sinar Mitra 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 Mitra Sepadan Finance Bengkulu City, which is precisely located on Jl. Salak Raya, Bengkulu City, Bengkulu. The sampling method uses a non probability technique, namely total sampling. The number of respondents in this study were 40 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 Communication has a positive effect on Employee Performance, Leadership has a positive effect on Employee Performance, and Communication and Leadership together have a significant effect on Employee Performance at PT. Sinar Mitra Sepadan Finance Bengkulu City.
The Application Of The Full Costing Method In Calculation Of The Corporate Price Of Production (Hpp) As The Basis For Determining The Selling Price In The Mini Three Putri Button Of Bengkulu City Megi Purnomo; Neri Susanti; Tri Febrina Melinda
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.v4i3.1340

Abstract

The purpose of the study was to determine the calculation and determination of the full costing method through the calculation of the cost of production (HPP) as the basis for determining the selling price at the Mini Tiga Putri Peyek Business in Bengkulu City. 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 Tiga Putri Mini Peyek Business, the city of Bengkulu, the cost of production of mini dents per pack is Rp. 8,547.-. and the determination of the selling price based on the market price of Rp. 20,000 so that the profit earned is Rp. 11,453 per pack. Based on the full costing method, the cost of production of mini dents per pack is Rp. 16,213,-. With the determination of the selling price of 25% of the cost of production, the total selling price of mini dents per pack is Rp. 20,000, - so that the profit earned is Rp. 3,787 per pack. There is a difference in the calculation of the cost of production between the company's calculation and the full costing method because the company's calculation does not include labor costs and factory overhead costs, even though the selling price is the same but the profits obtained by the company are much smaller when compared to the company's calculation.
The Influence of Human Resource Development on Employee Performance at PT. Bukit Angkasa Makmur Zery Try Nando; Ratnawili
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.v4i3.1341

Abstract

The purpose of this study is was to determine the effect of human resource development on employee performance at PT. Bukit Angkasa Makmur. several factors that will be discussed in this study, including Human Resource Development on Employee Performance at PT. Bukit Angkasa Makmur. The objects in this study are employees of PT. Bukit Angkasa Makmur numbered 174 people. Data collection techniques in research are observation and questionnaires.There are several data analysis techniques used in this study, including descriptive analysis, classic assumption test, simple regression analysis, coefficient of determination (R2) and hypothesis testing. Based on the research results, the following conclusions can be drawn: The results of research on Human Resource Development have a significant influence on Employee Performance at PT. Bukit Angkasa Makmur from the results obtained from the t-test results obtained a tsig value of 0.000 which is smaller than the significant level used, namely 0.05, then Ho is rejected, which means that Human Resource Development has a significant effect on Employee Performance at PT. Bukit Angkasa Makmur.
The Influence of Motivation, Work Experience and Employee Empowerment on Employee Performance at Bumi Dipasena Abadi, Lampung Riefsty Febrianty
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.v4i3.1342

Abstract

The aim of this study was to determine the effect of motivation on the performance of shrimp farmers in Bumi Dipasena Abadi Lampung, the effect of work experience on the performance of shrimp farmers in Bumi Dipasena Abadi Lampung, the effect of employee empowerment on the performance of shrimp farmers in Bumi Dipasena Abadi Lampung. From the research that has been done, it can be seen that the variable motivation has a positive and significant effect on employee performance at Bumi Dipasena Abadi, Lampung. This means that with the motivation provided by the company, of course this will increase the enthusiasm of the employees at work. The Work Experience Variable has a positive and significant effect on Employee Performance at Bumi Dipasena Abadi, Lampung. This means that with the work experience employees have, they can minimize work errors that cause company losses. The Employee Empowerment Variable has a positive and significant effect on Employee Performance at Bumi Dipasena Abadi, Lampung. This means that with good employee empowerment, it will also have a good impact on employee performance, because companies can evaluate the work of their employees and provide training.
The Influence of Motivation, Work Experience and Employee Empowerment on Employee Performance at Bumi Dipasena Abadi, Lampung Bella Citra Pertiwi; Ratnawili
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.v4i3.1343

Abstract

The aim of this study was to determine the effect of motivation on the performance of shrimp farmers in Bumi Dipasena Abadi Lampung, the effect of work experience on the performance of shrimp farmers in Bumi Dipasena Abadi Lampung, the effect of employee empowerment on the performance of shrimp farmers in Bumi Dipasena Abadi Lampung. From the research that has been done, it can be seen that the variable motivation has a positive and significant effect on employee performance at Bumi Dipasena Abadi, Lampung. This means that with the motivation provided by the company, of course this will increase the enthusiasm of the employees at work. The Work Experience Variable has a positive and significant effect on Employee Performance at Bumi Dipasena Abadi, Lampung. This means that with the work experience employees have, they can minimize work errors that cause company losses. The Employee Empowerment Variable has a positive and significant effect on Employee Performance at Bumi Dipasena Abadi, Lampung. This means that with good employee empowerment, it will also have a good impact on employee performance, because companies can evaluate the work of their employees and provide training.
The Influence Of Brand Image And Lifestyle On Iphone Product Purchasing Decisions (Case Study at Ibox Bencoolen Mall Bengkulu City) Mimi Kurnia Nengsi; Reza Mahendra
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.v4i3.1344

Abstract

This study aims to determine the effect of brand image and lifestyle on purchasing decisions for Iphone products (Case Study at Ibox Bencoolen Mall Bengkulu City. This type of research is a type of quantitative descriptive research, the object of this research is consumers of Ibox Bencoolen Mall Bengkulu City. The sampling method uses a technique non probability namely accidental sampling.The number of respondents in this study were 110 people.The data collection method used a questionnaire.The data analysis technique used the Multiple Linear Regression Analysis Test, and the Hypothesis Test, namely the t test and f test. The results of this study can be concluded that the variable Brand Image has a positive effect on Purchasing Decisions, Lifestyle has a positive effect on Purchase Decisions, and Brand Image and Lifestyle together have a significant effect on Purchase Decisions for Iphone Products at Ibox Bencoolen Mall Bengkulu City.
The Effect of Tourist Satisfaction and Location on Decisions to Visit Tourist Attractions Wisata Wahana Surya Bengkulu Afdhol Berkah Helandu; Yulius Wahyu Setiadi
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.v4i3.1345

Abstract

The purpose of this study was to determine the effect of tourist satisfaction and location on the decision to visit Wahana Surya Bengkulu Tourism. This research is a type of quantitative research. Data collection techniques are interviews, observation, literature study and questionnaires. Data analysis techniques using descriptive analysis, multiple regression analysis, coefficient of determination (R2) and hypothesis testing. The results of the study are: Tourist satisfaction (X1) influences the decision to visit (Y) Wisata Wahana Surya Bengkulu with a tsig value of 0.000 thus Ho is rejected and Ha is accepted, which means that the variable X1 influences the decision to visit consumers (Y). Location (X2) influences the decision to visit (Y) Wisata Wahana Surya Bengkulu with a tsig value of 0.001, thus Ho is rejected and Ha is accepted, which means that the variable X2 influences the decision to visit (Y). Tourist satisfaction and location together influence the decision to visit with a Fsig value <α where the Fsig is 0.000.
The Influence Of Leverage, Dividend Per Share, And Cash Flow Volatility On Hedging Decisions (Empirical Study of Manufacturing Companies in the Food and Beverage Industry Sub-Sector Listed on the IDX for the 2019-2021 Period) Hernadianto Hernadianto; Indri Permata Sari
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.v4i3.1346

Abstract

This study aims to examine the effect of leverage, dividend per share and cash flow volatility on hedging decisions in food and beverage companies listed on the IDX during 2019-2021 which were selected based on certain criteria using purposive sampling. This research uses secondary data in the form of annual reports of food and beverage companies listed on the IDX during 2019-2021. The sample in the company is 25 x 3 years of research and the total sample is 75. The type of research used is quantitative research, the data used in this research is secondary data in the form of financial reports listed on the IDX. The analytical method used is logistic regression analysis which is processed using the SPSS program. The results showed that: leverage has no significant effect on hedging decisions. Dividend per share has no significant effect on hedging decisions. Cash flow volatility affects hedging decisions. The results of the study simultaneously leverage, dividend per share, and cash flow volatility variables influence hedging decisions. Keywords : Leverage, Dividend Per Share, Cash Flow Volatility, and Hedging Decisions.

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