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 Motivation, Work Experience and Employee Empowerment on Employee Performance at Bumi Dipasena Abadi, Lampung Pertiwi, Bella Citra; Ratnawili, Ratnawili
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

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 Effect Of Hexagon Fraud Dimensions And Abuse Of Information Technology On Academic Fraud (Case Study On Feb Students Of Trisakti University) Nailah, Zayyan; Murtanto, Murtanto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1417

Abstract

The purpose of this study is to determine how academic fraud is impacted by hexagon fraud (Pressure, Opportunity, Rationalization, Capability, Arrogance, and Collusion) dan misuse of information technology. 103 accounting students from Trisakti University made up the sample for this study. In this study, questionnaires were given out to collect the data. This study employed multiple linear regression analysis as its analysis method. The investigation's findings, which are the exclusive conclusions of this study, are as follows: (1) pressure has no bearing academic cheating (2) opportunity has no bearing on academic cheating (3) rationalization has no bearing on academic cheating (4) Academic cheating is not considerably impacted by capability (5) Academic cheating is considerably impacted by arrogance (6) Academic cheating is considerably impacted by collusion (7) Academic cheating is not significantly impacted by misuse of information technology.
The Effect of Asymmetry Information, Company Size, Profitability, Leverage and Employee Stock Ownership Programs in Earnings Management Nabiilah, Dhiyaa; Murtanto, Murtanto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1436

Abstract

This research aimed to examine the effect of Asymmetry Information, Company Size, Profitability, Leverage and Employee Stock Ownership Programs on Earnings Management. The population used in this research was consumer cyclicals sector companies listed on the Indonesia Stock Exchange (BEI) from 2019 until 2021. Sample was determined by the purposive sampling method. In line with that, there was 57 companies as the sample with 171 observation data. The method of analysis used was multiple regression analysis. Based on the result of testing the hypothesis in this study indicate that Asymmetry Information, Profitability, and Employee Stock Ownership Programs has no effect on earnings management, meanwhile Compnay Size and Leverage has a negative effect on earning management.
The Effect Brand Awareness And Brand Equity On The Buying Decisions (Survey on consumers of Honda Beat Tasikmalaya City) Sobariah, Iis Aisyah; Pauzy , Depy Muhamad; Arif, Arif
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1447

Abstract

The purpose of this study is to determine the effect of brand awareness and brand equity on the buying decision to the Honda Beat Tasikmalaya city.The research method used is a questionnaire method with a survey approach of 100 respondents who are consumers of Honda Beat. The types of data used are primary data and secondary data. The data analysis technique used is multiple regression analysis. The results of this test prove that brand awareness and brand equity have a significant effect both partially and simultaneously on the buying decision consumers Honda Beat Tasikmalaya city.
Muamalah Fiqh Analysis On Hybrid Contract Model And Its Application To Islamic Financial Institutions Safitri, Vivi Aulia; Piranda, Koni; Nugraha, Riyandi Fatur
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1458

Abstract

This paper is intended to analyze philosophically about the existence of a hybrid contract (english) or al-‘Uqûd al-Murakkabah (Arabic) or multiakad (Indonesia). Search focused on the opinion of scholars of hadith and fiqh (muamalah), as well as its application in Islamic Financial Institutions. This is important, because, in the form of a single contract is not able to respond to contemporary financial transactions which always move and are affected by the financial industry both nationally, regionally and internationally. By using qualitative and literature method, the study concluded that, firstly, fiqh muamalah contemporary view of the hadith related to contract hybrid models lead to the editorial about the ban of bai’ataini fi bai’atin (two sale and purchase in the sale), ban of shafqataini fi shafqatin (two agreements in the deal) and the prohibition of bay’ and the salaf (sale and purchase agreement and ordering of goods), secondly, the construction of contract hybrid models in Islamic banks is addressed to the construction of al- ‘Uqûd al-Mutaqâbilah (dependent or conditional contract), which implemented on Guarantee Bank (BG), and al-‘Uqûd al-Mujtami'ah (same type contract), which implemented on the Housing Financing.
Application of the Merchandise Inventory Accounting System at the Rejo Sari Store, Kepahiang District Setiawan, Teguh; Khair , Ummul
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 1 (2024): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i1.1467

Abstract

The scope of this research is about the Application of the Merchandise Inventory Accounting System at the Rejo Sari Store, Kepahiang District. The purpose of this study was to see the application of the inventory accounting system at the Rejo Sari Store, Kepahiang District based on PSAK No. 14 of 2009. The data analysis method used is descriptive qualitative method. The object of research includes (1) the procedure for recording the cost of goods sold (2) the procedure for recording the cost of goods sold (3) the procedure for recording the cost of goods sold returned to suppliers (4) the procedure for requesting and issuing warehouse goods (5) the procedure return of warehouse goods (6) physical inventory counting system. Research subjects include shop owners, finance department, and Warehouse department. Data collection techniques are Observation, Interview, and Documentation. The analysis technique uses a qualitative descriptive analysis technique. The results obtained show that the inventory recording system, inventory valuation method, and inventory presentation in the financial reports of Toko Rejo Sari, Kepahiang District, are not made in accordance with PSAK No. 14 of 2009. Rejo Sari Stores, Kepahiang District, should apply PSAK No. 14 of 2009 on the preparation of its financial statements. Implementing a merchandise inventory recording system by making inventory cards that are recorded both manually and by using a computerized system. Checking inventory records to avoid unwanted things such as fraud, loss and expiration.
The Influence Of CAR, BOPO, NIM, FDR And DPK On The Profitability Of Commercial Banking Listed On The Indonesian Stock Exchange (BEI) Putri, Tiara Sanika; Putra , Yudi Partama; Setiorini, Hesti
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 1 (2024): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i1.1470

Abstract

This research aims to determine the factors that influence the profitability of general banking listed on the Indonesia Stock Exchange (BEI). Capital Adequacy Ratio , Operating Costs Operating Income, Net Interest Margin , Financing to Deposit Ratio , and Third Party Funds as independent variables while profitability as the dependent variable is measured using the ROA measurement indicator. The population in this research are general banking companies registered on the IDX for the 2015-2021 period and the samples used in this research were taken using a purposive sampling method , namely a sampling technique that takes into account certain criteria data that are adapted to the research objectives. The samples in this research are financial reports and annual reports of banking companies starting from 2015-2021 consisting of 33 companies that meet the criteria, and based on the research year period there are 23 1 samples. Methods of data collection using documentation. Data analysis used is descriptive statistical test and hypothesis testing using panel data regression. The results of this study indicate that partially the Capital Adequacy Ratio , Net Interest Margin , Financing to Deposit Ratio , and Third Party Funds do not have a significant effect on profitability as measured by ROA, while Operational Costs and Operational Income have an effect on profitability as measured by ROA, and simultaneously CAR , BOPO, NIM, FDR and DP K have a joint effect on profitability.
Analysis of Tax Collection Performance at the Bengkulu Pratama II Tax Service Office Duiana, Anek; Khair , Ummul
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 1 (2024): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i1.1471

Abstract

The title of this research is Analysis of Tax Service Performance at the Bengkulu Pratama II Tax Service Office. Improving the quality of public services can be improved through improving service quality management, namely efforts to minimize the gap between service levels and consumer expectations. This research aims to determine the quantity, quality and timeliness of work in tax services at the Bengkulu Pratama II Tax Service Office. The object in this research at the Bengkulu Pratama II Tax Service Office. Meanwhile, the research subjects in this study were employees in the Service Section of the Bengkulu Pratama II Tax Service Office and taxpayers. Data collection techniques include interviews and literature study. Data analysis in this research is in the form of qualitative analysis, the results of this research can be concluded that the quantity of Tax service work at the Bengkulu Pratama II Tax Service Office is in accordance with the respective fields. For the quality of tax service work at the Bengkulu Pratama II Tax Service Office, the standard of employee work quality at the Pratama Tax Service Office is determined by statutory regulations. Meanwhile, punctuality of tax services at the Bengkulu Pratama II Tax Service Office was conducted by employees of the Pratama Tax Service Office to increase punctuality in paying taxes, achieving timely reporting on time and paying on time
Analysis of the Community Satisfaction Index at the Talang Perapat Village Office, Seluma District, Bengkulu Province Sukman, Sukman; Afriani , Sulistri; Handayani , Sri
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 1 (2024): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i1.1487

Abstract

The sample in this study consisted of 80 people from the Talang Perapat Village, Seluma District, who received services from Talang Perapat Village, Seluma District. Data collection uses a questionnaire. The data analysis technique used is to measure the value of the Community Satisfaction Index (IKM) based on the Minister of State Apparatus Empowerment and Bureaucratic Reform Regulation Number 14 of 2017. The Community Satisfaction Index (IKM) for the quality of service at the Talang Perapat Village Office, Seluma District, Bengkulu Province obtained an average value of 3.28, which is considered good. Next, the service unit IKM is multiplied by 25 so that the IKM at the Talang Perapat Village Office, Seluma District, Bengkulu Province is 82.03 with service quality B with good criteria because it is in the value interval of 76.61 – 88.30. The cost/tariff element received the highest assessment with an average value of 3.61 with very good assessment criteria. This illustrates that the community considers that the Talang Perapat Village Office, Seluma District, Bengkulu Province provides services free of charge.
Analysis Of Internal Control In The Supply Of Raw Materials In The Dusun Coffee Business In Talang Benuang Village Sukaraja District Seluma District Resmaini, Rita; Fitriano, Yun; Rahman, Abdul
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 1 (2024): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i1.1497

Abstract

This research aims to determine the application of internal control in the supply of raw materials for the Dusun coffee business as well as COSO analysis of the internal control system in the Dusun coffee business. In this research, researchers used descriptive qualitative methods with a case study approach. Data collection was carried out by means of observation and interviews. The data that has been collected is then processed and analyzed. The results of research conducted in the Dusun coffee business regarding the implementation of internal control on raw material supplies for the Dusun coffee business showed that internal control over inventory in the Dusun coffee business was less effective, and there were no recording activities and related documents such as stock taking.