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
Murabahah Financing Analysis for Civil Servants at PT. BPRS Fadhilah Bengkulu City Elsi Apriliani; Wagini Wagini; Abdul Rahman
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.1024

Abstract

The purpose of this study was to determine the implementation of murabahah financing for civil servants at PT. BPRS Fadhilah Bengkulu City is in accordance with the Statement of Financial Accounting Standards (PSAK) Number 102. Based on the results of the analysis of murabahah financing for Civil Servants (PNS) at BPRS Fadhilah Bengkulu it is very good and in accordance with PSAK 102. From the above discussion, we can see that murabahah financing creates buying and selling transactions in which the bank mentions the amount of profit. Murabahah financing will also provide awareness about the selling price, namely the bank's purchase price from the supplier plus profits, in banking murabahah financing also affects it in the sense that murabahah is usually carried out by means of installment payments (bi tsaman ajil). In this transaction, the goods are delivered immediately after the contract, while the payment is made on a deferred basis. Based on the results of this study, it can be concluded that BPRS Fadhilah Bengkulu is very good and in accordance with PSAK 102. From the above discussion we can see that both recognition and measurement, presentation and disclosure are almost in accordance with PSAK No. 102
The Impact of the Sacred River Tourism on the Income of the People of Pasar Pedati Village, Pondok Kelapa District, Central Bengkulu Regency (Islamic Microeconomic Review) Endah Zulsia Awwalisya; Desi Isnaini; Katra Pramadeka
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.v4i1.1096

Abstract

Sungai Suci is one of the tourist attractions in Bengkulu Province, Central Bengkulu Regency, to be precise in Pasar Pedati Village, Pondok Kelapa District, where this place is one of the places used by the local community as a livelihood (work) to meet their daily needs. The purpose of this study is to find out how the impact of the Holy River tourism on increasing people's income, especially in the Pasar Pedati Village area in an Islamic microeconomic review which consists of demand and supply, production theory, consumption theory, and buying and selling theory. The type of this research is field research (fried research) using a qualitative approach. From the results of the study it can be concluded that Sungai Suci tourism has a positive impact on several people in Pasar Pedati Village, who previously had no jobs and low income, now that they have opened a micro business in Sungai Suci tourism, they have additional income.
The Effect Of Training And Work Motivation On The Performance Of Employees At PT. Proasia Broker Insurance And Consultants Of Bengkulu Branch Indah Mardiana; Suswati Nasution; Rinto Noviantoro
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.v4i1.1107

Abstract

The important value of employee training is to develop the ability of employees to be more capable at work. It is also useful to increase their knowledge in other fields. Besides that, it is also useful for increasing work motivation in improving employee performance. The purpose of this study was to determine the effect of training and work motivation on the performance of employees at PT. Proasia Broker Insurance and Consultants of Bengkulu Branch, both partially and simultaneously. Data analysis method used were in the form of data quality tests (validity test, reliability test), multiple linear regression, coefficient of determination test (R2) and hypothesis testing (t test and f test) with the help of SPSS (statistical package for social science) version 25.0. The sample in this study totaled 37 respondents. The results of the study show that (a) training has a significant effect on the performance of employees at PT. Proasia Broker Insurance and Consultants Bengkulu Branch. Evidenced by a regression coefficient of 0.200, tcount > ttable (2.542 > 2.033) and a significant value of 0.016 ttable (3.161 > 2.032) and a significant value of 0.003 <0.05 Keywords: Training, Work Motivation, Employee Performance
Digital Readiness of Creative Economy Entrepreneurs Subsector Culinary in Padang City Dabitha Wise Maliha
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.v4i1.1111

Abstract

The Covid-19 pandemic had an impact to culinary entrepreneurs begin to adapting digitalization. However, digitalization transformation process needed digital readiness to better prepared facing challenges in various crises. The purpose of this article is to analyze the extent of digital readiness and the use of digitalization by culinary entrepreneurs in Padang city. The analytical method used is descriptive analysis from data sources on Roadmap Creative Economy of Padang city from the 2021-2026. The results show that 51 culinary entrepreneurs are in the complement category and 50 culinary entrepreneurs are in the digital data-based company category. Culinary entrepreneurs also consider that using digital technology give benefit to reducing business costs and increasing business productivity. In addition, research and development, technology leadership and innovation are also considered important. However, the cost of using technology is not cheap and many of them do not have adequate financial resources to apply technology to business operations. They also worry that hackers can steal data. The use of digital technology provides the benefits of improving product quality (goods/services), customer service, and creating better working relationships with business partners. While the value of benefits that have not been maximized are related to competitive advantages that are not owned by competitors and reduced business costs.
Feasibility Study of Tobacco Farming in Patrang District, Jember Regency Aulia Nadhirah; Tia Sofiani Napitupulu; Sumarlina Sumarlina; Dinu Saadilah
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.v4i1.1113

Abstract

Tobacco is one of the leading commodities in the agricultural sector. Tobacco is developed in several areas in Jember Regency, one of which is in Patrang District. This study aims to determine the use of production inputs in tobacco farming, production and productivity, income, and the feasibility of tobacco farming in Patrang District. Determination of the sample using a simple random method. The data were analyzed using descriptive analysis, farming income analysis, and farming feasibility analysis. The results of the analysis showed that (1) tobacco farmers in Patrang District use inputs of seeds, fertilizers, drugs, pesticides, tools and labor in carrying out tobacco farming; (2) the average production and productivity of tobacco per hectare is 4.42 ton and 0.96 ton/ha; (3) the average profit of tobacco farming is IDR 22.546.992,19; and (4) tobacco farming is feasible to develop that it can be seen from the R/C value is 2.4, the price BEP value is IDR 3,664 and the production BEP is 1,056 kilograms.
The Role of Tax Consultants as a Means in Raising Public Awareness to Paying Taxes in the Era of the Self Assessment System Agus Salim; Mawaddah Irham
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 2 (2023): April
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i2.1131

Abstract

The main objectives of this research are to find out the role of the tax consultant of Sahabat Mulia Binjai in managing the taxpayer self-assessment system, and to find out how far the role of the tax consultant of Sahabat Mulia is in attracting the interest of the local community to pay taxes. This study used descriptive qualitative method. Data collection techniques used are interviews, observation and documentation. The results of the study show that tax consultants play an important role as a means of making people aware of paying taxes in this era of the self-assessment system. Because the existence of a tax consultant who provides programs and campaigns makes the public more educated about understanding tax reporting and payment.
The Effect Of Management Information System On The Work Effectiveness Of ASN At BPKAD, Bengkulu City Apriana, Apriana; Siswanto, Siswanto; Wijaya, Ermy
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 1 (2021): JANUARI
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i1.31

Abstract

This study aims to determine the effect of management information systems on the work effectiveness of ASN at BPKAD Bengkulu City. The results showed that there was an influence of management information systems on the work effectiveness of ASN BPKAD Bengkulu City, with the test results obtained t count > t table (12.837 > 2.002) with The regression equation Y = 16.84 + 0.53X means that for every 1 unit increase in the value of the management information system variable, the ASN work effectiveness variable will increase by 0.53 at the Bengkulu City BPKAD. The value of the correlation coefficient (r) of 0.63 indicates that there is a strong influence between the management information system on the work effectiveness of ASN BPKAD Bengkulu City because it is in the interval 0.60-0.799. The Coefficient of Determination (KD) value of 40.1% means that the contribution of management information systems to the work effectiveness of ASN BPKAD Bengkulu City is 40.1% and 59.9% is influenced by other variables not examined.
ANALYSIS OF VILLAGE FUND MANAGEMENT (Case Study of Suka Negeri Village, Air Nipis District, South Bengkulu Regency) Kristiani, Widarti; Susanti, Neri; Noviantoro , Rinto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 3 (2021): JULI
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i3.36

Abstract

The research objective is to answer the problems that exist in the control of village funds in the village of Suka Negeri, Air Nipis sub district Bengkulu district. Riview and analyze the suitability of village fund management in the village of Suka Negeri, Air Nipis, Bengkulu Sealatan regency based on 2018-2019. Management of village funds in Suka Negeri, Air Nipis sub-district south Bengkulu district in 2018-2019 has met tergets and tergets, village funds in Suka Negeri village are almost 80% right on target, in Suka Negeri village it has a village fund procurement factor, namely the amount of village fund allocation (add) is still limited and yhere is still a lack of intensity in the socialization of village fund so it must be studied in depth.
The Effect of Customer Value and Brand Trust on Customer Loyalty of Tabot Savings Bank Bengkulu Main Branch Gustian, Fery; Soleh, Ahmad; Nengsih, Mimi Kurnia
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 3 (2021): JULI
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i3.58

Abstract

The purpose of this study is to determine the effect of customer value and brand trust on customer loyalty Tabot Savings at Bank Bengkulu Main Branch. This research is a quantitative descriptive study with data collection methods through questionnaires. The sample in this study is were 82 customers of Tabot Savings at Bank Bengkulu Main Branch. The sampling method was purposive sampling. The data analysis method used includes validity test, reliability test, multiple linear regression analysis and hypothesis testing.The results of this study indicate that customer value and brand trust partially have a positive and significant effect on customer loyalty of Tabot Savings at Bank Bengkulu Main Branch. And simultaneously customer value and brand trust have a significant effect on customer loyalty of Tabot Savings at Bank Bengkulu Main Branch.
The Relationship Of Services And Promotion With Purchase Decisions At Dewi Cell Counter, Kaur District Sukri, Restu; Susena, Karona Cahya; M. D. , Eska Prima
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 3 (2021): JULI
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i3.62

Abstract

This study aims to determine the correlation between service and purchasing decisions at Counter Dewi Cell of Kaur Regency and to determine the correlation between promotion and purchasing decisions at Counter Dewi Cell of Kaur Regency. The analytical method used is the Spearman rank correlation and hypothesis testing. Respondents of this study were 75 buyers. From the calculation of the spearman rank correlation coefficient for the correlation between service and purchasing decisions at Counter Dewi Cell of Kaur Regency, the calculated rho value is 0.863 which means it is very strong, because the correlation value lies in the correlation coefficient interval from 0.800 to 1,000, and from the hypothesis test with the t test shows that tcount > ttable (14,572> 1,666) then Ho is rejected and Ha is accepted means that service has a significant correlation with purchasing decisions at Counter Dewi Cell of Kaur Regency. While the calculation of the spearman rank correlation coefficient for the correlation between promotion and purchasing decisions at Counter Dewi Cell of Kaur Regency obtained a calculated rho value of 0.777 which means strong, because the correlation value lies in the correlation coefficient interval from 0.600 to 0.799, and from the hypothesis test with the t test shows that tcount > ttable (10.535> 1.666) then Ho is rejected and Ha is accepted means that promotion has a significant correlation with purchasing decisions at Counter Dewi Cell of Kaur Regency.