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Karona Cahya Susena
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karonacahya@gmail.com
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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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Pengaruh Persepsi Tarif Pajak Pertambahan Nilai terhadap Perilaku Belanja Konsumen dengan Tingkat Pendapatan sebagai Variabel Pemoderasi Abrori, Ali; Pahala, Indra; Wahono, Puji
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i1.2056

Abstract

Penelitian ini bertujuan untuk menganalisis dampak persepsi tarif PPN terhadap perilaku belanja konsumen, dengan tingkat pendapatan sebagai variabel moderasi. Unit analisis dari penelitian ini adalah konsumen barang atau jasa di Supermarket yang berdomisili di DKI Jakarta. Data dianalisis dengan menggunakan model Moderated Regression Analysis (MRA) menggunakan STATA 17. Sampel yang diperoleh sebanyak 137 responden. Variabel independen dalam penelitian ini adalah persepsi tarif PPN, sedangkan variabel dependennya adalah perilaku belanja konsumen. Variabel Moderasi dalam penelitian ini adalah Tingkat Pendapatan. Hasil MRA menunjukkan bahwa persepsi tarif PPN memiliki pengaruh negatif dan signifikan terhadap perilaku belanja konsumen (β = -0.6073, p < 0.05)  sedangkan tingkat pendapatan (β = 0.0199, p < 0.05) memiliki pengaruh positif yang signifikan. Selain itu, hasil pengujian menunjukkan bahwa tingkat pendidikan dapat memoderasi pengaruh persepsi tarif PPN terhadap perilaku belanja konsumen (β = 0.0199, p < 0.05). Temuan penelitian ini memberikan pemahaman bahwa persepsi tarif PPN akan memiliki dampak yang berbeda-beda terhadap Perilaku Belanja Konsumen sesuai dengan tingkat pendapatan dari individu.
Pengaruh Digital Leadership, HI-HRMP, dan Employee Dynamic Capabilities terhadap Employee Digital Performance di Sektor Teknologi Informasi Wilarman, Navisha; Tiarapuspa
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i1.2072

Abstract

This research examines how Digital Leadership, High-Involvement Human Resource Management Practices (HI-HRMP), and Employee Dynamic Capabilities (EDC) impact Employee Digital Performance (EDP) within Indonesia's IT industry. Data collected from 329 employees were processed using structural equation modeling. The findings suggest that Digital Leadership has no significant effect on Employee Dynamic Capabilities or Employee Digital Performance. HI-HRMP has a direct influence on Employee Digital Performance, while Employee Dynamic Capabilities notably enhance Employee Digital Performance. These results underscore the essential role of HR practices in boosting digital performance, with an emphasis on strategic interventions.
Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Perataan Laba Dengan Kebijakan Dividen Sebagai Variabel Intervening (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017-2022) Diega Mergiatma, Egi
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i1.2117

Abstract

This research aims to determine the effect of profitability and company size on income smoothing with dividend policy as an intervening variable in manufacturing companies listed on the BEI in 2017-2022. The population of this research includes 98 manufacturing companies listed on the Indonesia Stock Exchange (BEI). The sampling method used was a purposive sampling method, so that 40 sample companies were obtained with a total sample of 240 data for 6 years downloaded from the Indonesia Stock Exchange website. The data analysis methods used in this research are descriptive analysis, classical assumption test, hypothesis test, determinant coefficient test, and path analysis test. Based on the results of data processing using IBM SPSS Statistics Software, the results obtained from this research are: 1) profitability and company size have no effect on income smoothing. 2) profitability has no effect on dividend policy. 3) company size influences dividend policy. 4) dividend policy influences income smoothing. 5) Profitability, company size and dividend policy simultaneously have a positive effect on income smoothing.
Manajemen Piutang Dalam Keuangan Islam: Prinsip, Implementasi, Dan Tantangan Herianti; M. Ikbal Wijaya; Irma Martawati; Muhammad Fahri Amir
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i1.2119

Abstract

Penelitian ini bertujuan untuk mengkaji lebih dalam mengenai manajemen piutang dalam keuangan Islam, meliputi prinsip-prinsip yang mendasarinya, implementasi yang dilakukan oleh lembaga keuangan syariah, serta tantangan yang dihadapi dalam penerapannya. Penelitian ini menggunakan pendekatan studi literatur (library research) dengan metode kualitatif deskriptif untuk menganalisis prinsip, implementasi, dan tantangan manajemen piutang dalam keuangan Islam. Data yang digunakan mencakup sumber primer seperti Al-Qur'an, Hadis, fatwa Dewan Syariah Nasional (DSN-MUI), serta dokumen lembaga keuangan syariah, dan data sekunder berupa jurnal ilmiah, buku, laporan penelitian, serta publikasi dari lembaga terkait. Pengumpulan data dilakukan melalui penelusuran literatur menggunakan kata kunci relevan di database akademik. Analisis data dilakukan dengan metode analisis isi, yang meliputi reduksi data, penyajian data secara deskriptif, dan penarikan kesimpulan. Validitas data dijaga dengan teknik cross-referencing dan triangulasi sumber untuk memastikan akurasi dan konsistensi informasi. Penelitian ini memberikan gambaran komprehensif tentang manajemen piutang dalam keuangan Islam. Kesimpulan dari pembahasan ini adalah bahwa manajemen piutang dalam keuangan Islam berfokus pada prinsip keadilan, transparansi, dan penghindaran riba untuk menciptakan transaksi yang adil dan saling menguntungkan. Meskipun menghadapi tantangan seperti ketidakmampuan debitur membayar cicilan dan risiko penggunaan utang konsumtif, solusi yang diterapkan meliputi analisis kredit yang menyeluruh, penggunaan teknologi untuk efisiensi dokumentasi, dan edukasi konsumen mengenai prinsip syariah. Pendekatan ini tidak hanya mengutamakan keuntungan material, tetapi juga memperkuat hubungan sosial yang adil dan berkelanjutan, sehingga dapat mendukung stabilitas ekonomi, hubungan bisnis yang harmonis, dan mengurangi ketimpangan ekonomi dalam menghadapi tantangan ekonomi global.
Strategi Implementasi Perubahan Organisasi di Era Digital untuk Meningkatkan Efisiensi dan Daya Saing pada PT. Barito Renewables Energy Tbk Adytrio Reyhan Sudrajat; Guntur Haludin; Nouval Dwi Wicaksono; Alzetrho Baja Pratama; Muhammad Farrel Ardyanto; Dhiyaulhaq, Mufadhal Daffa
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i1.2120

Abstract

PT Barito Renewables Energy, Tbk (BREN) has emerged as one of the leaders in the renewable energy sector in Indonesia with a focus on diversifying energy sources, including solar and wind power development. The company utilizes advanced technologies such as Internet of Things (IoT) and Big Data to improve operational efficiency and reliability of energy supply. Through strategic partnerships with global companies and collaboration with the government, BREN contributes to Indonesia's clean energy transition. Funding through an Initial Public Offering (IPO) in 2023 successfully raised IDR 3.13 trillion in capital to support expansion and innovation. Commitment to sustainability is reflected in environmentally friendly projects and corporate social responsibility (CSR) programs that empower local communities. By continuously increasing production capacity and exploring new projects, BREN demonstrates real steps in change management that support business sustainability and competitiveness in the digital era. BREN's success serves as a model for other energy companies in facing global challenges and contributing to Indonesia's green energy transition.
Preferensi Dan Literasi Keuangan Masyarakat Serta Dampak Sosial Ekonomi Investasi Bodong : (Studi Kasus Smart Wallet di Kota Gorontalo) Halid, Fatmawati; Yusuf, Sri Dewi; Zainuddin, Yusran
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i1.2126

Abstract

Investasi bodong semakin populer di kalangan masyarakat terutama dengan munculnya berbagai aplikasi digital seperti Smart Wallet yang menjanjikan imbal hasil yang tidak realistis. Fenomena ini dapat menimbulkan konsekuensi sosial dan ekonomi yang signifikan termasuk kerugian finansial dan krisis kepercayaan di kalangan masyarakat. Tujuan dari penelitian ini adalah untuk mengeksplorasi persepsi dan pengalaman masyarakat Kota Gorontalo terkait dampak investasi bodong melalui aplikasi smart wallet. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus. Data dikumpulkan melalui wawancara mendalam dengan sembilan informan yang dipilih secara purposive. Hasil analisis menunjukkan bahwa investasi bodong tidak hanya menyebabkan hilangnya uang tetapi juga memiliki dampak psikologis yang parah seperti stres dan rasa malu serta menyebabkan rusaknya hubungan sosial dan kepercayaan antar anggota masyarakat. Upaya edukasi keuangan yang lebih diperlukan untuk membuat masyarakat lebih berpengetahuan tentang keuangan dan mencegah investasi bodong. Selain itu, penting bagi para pemangku kepentingan untuk bekerja sama dalam meningkatkan kesadaran dan melindungi masyarakat dari risiko penipuan keuangan. Penelitian ini meningkatkan pemahaman kita tentang investasi bodong dan dampaknya terhadap kesejahteraan sosial dan ekonomi masyarakat.
Analysis of Accounting Information Systems and E-Marketing for MSMEs in Pari Village Serdang Bedagai Noviani; Hernawaty, Hernawaty; Sri Wahyuni; Miftahurrahman Sinaga
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 4 (2024): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i4.2131

Abstract

Micro, Small and Medium Enterprises (MSMEs) are business sectors that consistently develop in the national economy. This research was conducted on MSME actors in the village of Kota Pari Serdang Bedagai, especially palm sugar business actors. This study aims to analyse accounting information systems and e-marketing for MSMEs in Kota Pari Village, Serdang Bedagai. This type of research is descriptive using a qualitative approach. Data analysis techniques used in this study include observation, interviews, and documentation. The results of this study are that MSMEs in Kota Pari Serdang Bedagai village have not carried out Accounting Information Systems and e-marketing properly. Bookkeeping records still use notebooks whose contents are only receipts and expenses. Marketing of brown sugar in MSMEs in Kota Pari village Serdang Bedagai has also not used an e-marketing system. Marketing of brown sugar products generally still runs traditionally, namely by word of mouth, the marketing channels carried out are only from producers to collector traders. Their obstacle is the lack of knowledge about e-marketing due to the level of education and lack of socialisation about the e-marketing system. From the results of research and discussion, it is known that the level of education affects the use of accounting information systems and e-marketing.
Analysis of Internal and External Environment towards Competitive Advantage and Performance of SMEs Klambir V Hasibuan, Hasrul Azwar; Nashrudin Setiawan; Virlanda Ashara
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 4 (2024): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i4.2132

Abstract

This study aims to investigate how the use of digital technologies, including e-commerce and social media, can play an important role in enhancing the influence of business strategy on the performance of Micro, Small and Medium Enterprises (MSMEs). This study will evaluate whether digital technology acts as an intermediary that facilitates the positive impact of business strategy on MSME performance in Klambir V Kecamtan Hamparan Perak. This research uses a quantitative approach with an explanatory research design, observation and questionnaire methods, with purposive sampling of food and culinary products located around Klambir V District. The analytical tool used is Multiple Regression. Population and sample of SMEs as many as 55 SMEs.
The Existence of Employee Cooperatives as Organisational Support: A Survey of Members and the Role of Cooperative Managers Sarsalos Sivakkar; Jaka Purnama
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 4 (2024): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i4.2133

Abstract

Employee cooperatives are part of a group or organization that contains people who agree and agree in supporting the common economy, besides that employee cooperatives also function as supporting factors for an institution, where the chairman and members are people in the institution itself, employee cooperatives are a forum for help in supporting common welfare, the development of technology is declining as well as the existence of employee cooperatives themselves In an institution, for that the author is very interested in examining the extent of employee cooperative support for institutions or organizations, the author uses descriptive qualitative methods where this method is pure research conducted and directed to understand organizational problems in depth and for the development of administrative and management science, which is based on reality and elements of positivism regarding the existence of cooperatives.
Unlocking SME Potential: How Digital and Organizational Readiness Influence Attitudes Toward Social Media Live Streaming Yossie Rossanty; Ramadhan Harahap; Nasution, Rani Ramadhani
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 4 (2024): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i4.2134

Abstract

This study investigates the impact of digital and organizational readiness on SMEs' attitudes toward social media live streaming. Using a quantitative research design, data will be collected through a cross-sectional survey of SME business owners and managers, with a minimum sample size of 200 respondents. The key constructs explored include digital readiness, organizational readiness, and attitudes toward live streaming. Digital readiness is assessed through factors such as digital infrastructure, employee skills, and technological updates, while organizational readiness is measured by company culture, management commitment, and resource availability. Attitudes toward live streaming are evaluated based on beliefs in its strategic value and potential benefits for business growth. Data analysis will be conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the relationships between these constructs and to test the study's hypotheses. It is anticipated that the findings will confirm that both digital and organizational readiness significantly influence SMEs' attitudes toward live streaming, facilitating its effective adoption and utilization. This research provides critical insights into how SMEs can strategically navigate the challenges and opportunities presented by social media live streaming, ultimately enhancing their business performance and customer engagement.

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