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Contact Name
Karona Cahya Susena
Contact Email
karonacahya@gmail.com
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+6281541234500
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emakjurnal@gmail.com
Editorial Address
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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Analysis Village Financial Management In Peace Village, Binjai District, Langkat Regency Andranida, Azfah Citra; Galih Supraja
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

Abstract

This research was conducted in the village of Peace, Binjai District, Langkat Regency. This study aims to determine the success rate of village financial management with the Open Budget Index approach. The research model was carried out with a qualitative descriptive approach. Data collection techniques were carried out by observation, interviews with selected resource persons, and distributing questionnaires. Samples were selected as many as 80 samples. Data analysis was conducted using qualitative analysis with the Open Budget Index approach. The results of this study concluded that the level of success of village financial management that has been carried out by the Peace Village Government of Binjai District Regency with an average score of 62%, which means it is included in the ‘Sufficient’ classification with the ‘Substantial’ category. The practice of the principle of accountability makes the greatest contribution in determining the value of the success of village financial management with a score of 78%, and community participation contributes the least with a score of 52%. The financial management practices carried out by the Peace Village Government are still constrained in carrying out the principles of village financial management, such as budget realisation reports reported to the public are still simple and simple, there is no other information media available besides infographics that strengthen the quality of transparency, and the supervisory function carried out by the community in monitoring village financial management is still low.
The Effect of Work Life Balance, Organizational Commitment on Turnover Intention Through Job Satisfaction for Employees at PT X Pulungan, Luthfia Melati Fefinda; Tiarapuspa, 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.v6i1.2137

Abstract

This research presents an investigation of the effect of Work Life Balance, Organizational Commitment on Turnover Intention through Job Satisfaction at PT X. PT X is a multinational company engaged in international or inter-country based logistics. Therefore, Work Life Balance, Organizational Commitment will affect Turn Over Intention through Job Satisfaction. The investigation was conducted by distributing questionnaires that presented several options regarding personal and work biodata, then question items based on the variables in this study. Namely Work Life Balance (WLB), Organizational Commitment (OC), Job Satisfaction (JS), Turnover Intention (TI). The questionnaires were distributed to employees in various divisions randomly and based on ethics and professionalism in research. Employees are the company's greatest asset, as we know the importance of life balance and employee commitment to the company on the intention to quit or change places of work through employee satisfaction with the company. When employees are satisfied with their workplace, they will have high performance and increase employee commitment to the company. This study aims to analyse WLB, OC towards IT through JS of workers at PT X focusing on administrative, supervisory, professional/technical, and almost all divisions. This is because PT X is a multinational company that develops its business that prioritises customer satisfaction in various countries including Indonesia, so that almost all divisions must fully contribute to the company. This makes it difficult for employees to balance their personal and work lives, resulting in employee resignations. Employee resignation and turnover are major concerns for employers as they incur large associated costs (Hom et al., 2017). The loss of one employee can result in up to 60% loss of profit and productivity for the organisation (Rowley & Purcell, 2001). Therefore, organisations try to save their employees by paying attention to employee retention in their organisation. Previous literature, reveals that various factors are involved that influence employees to stay or leave the organisation (Subramaniam et al., 2019). However, it is believed that work-life balance has a positive influence on employee behaviour (Koon, 2022). Work-life balance (WLB) has become a central issue in the modern world of work. The high demand for productivity and the ever-evolving availability of technology have created significant pressure for workers to balance the demands of work with their personal lives. The healthcare sector, as one of the most demanding sectors, is often highlighted in WLB studies. Job satisfaction is treated as a mediator in this study based on theoretical foundations and literature. For example, a person's behaviour is determined by his or her behavioural intention to do so. This intention is itself determined by the person's attitude and subjective norm towards the behaviour (Sheppard et al., 1988). Job satisfaction is an important human attitude that has the ability to influence behaviour. Therefore, job satisfaction can be tested as a mediator between work-life balance, employee retention, and turnover. (Deery & Jago, 2015) confirmed that job satisfaction is a suitable mediator between work-life balance and employee behaviour (Deery & Jago, 2015).
Consumer Buying Interest In Terms Of Advertising On Social Media, Product Uniqueness, And Location (A Comparative Study Of Consumers Of Sosmed Cafe And Tree House Cafe Medan) Siregar, Muhammad Valery Maulidzar; Rosanty, Yossie; Surya, Elfitra Desy
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.v6i1.2138

Abstract

The cafe business is currently growing rapidly in society, where cafes have now transformed into a part of the habits or lifestyle of groups of individuals. In the business community, for example, cafes have become business meeting locations, where they utilize cafes as places to discuss various aspects of their business in a setting that is not too formal. The visitors come from diverse backgrounds, including entrepreneurs, government and private employees, students, and even certain communities. This study aims to analyze the influence of social media advertising, product uniqueness, and location on consumer purchase interest at Sosmed Cafe and Cafe Rumah Pohon in Medan. Data was collected through surveys using questionnaires distributed to consumers of both cafes. Data analysis was conducted using multiple linear regression. The results of the study indicate that social media advertising, product uniqueness, and location have a significant influence on consumer purchase interest. These findings provide insights for cafe owners in designing effective marketing strategies.
The Influence Of Investigative Audits To Improve Financial Accountability In Government Institutions Sipahutar, Sonang Ramena; Sianturi, Desmorina; Fadilla, Nur; Simatupang, Rosinta; Supraja, Galih
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.v6i1.2139

Abstract

This study discusses the role of investigative audits in strengthening financial accountability in government institutions. Investigative audits have an important function in detecting corruption, abuse of power, and financial statement discrepancies. Using a quantitative approach, data were obtained through surveys and in-depth interviews involving auditors and government officials. The findings show that investigative audits can improve transparency, efficiency, and public trust in the financial management of government agencies. Recommendations include strengthening auditor capacity and implementing investigative audits in an integrated manner within the internal control system to improve accountability.
The Effect Of Individual Character, Organizational Character, And Legal Environment On The Quality Of Financial Statements Of Public Hospital C – Type In The Bengkulu City Yuli Yusnita; Lismawati, Lismawati; Siti Aisyah
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

Abstract

This research aims to find how the effect of individual character, organizational character, and legal environment on the quality of financial statement. This research respondents are involved in the financial statement reporting who are of Public Hospital C-Type in the Bengkulu City. The Hypotheses test in this research is using the Multiple Linear regression. The results of these test are all variable influences the Quality Of Finacial Statements. The Hypotheses shown positive significant on all variable toward Quality Of Finacial Statements.
Pengaruh Leverage, Fixed Asset Intensity, dan Ukuran Perusahaan Terhadap Keputusan Revaluasi Aset Tetap (Studi Kasus Perusahaan Sektor Finance di Bursa Efek Indonesia Periode 2019-2023) Suryani, Linda; Rispantyo, Rispantyo
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.v6i1.2172

Abstract

Penelitian ini dilakukan dengan tujuan menganalisis signifikansi pengaruh leverage, fixed asset intensity, dan ukuran perusahaan terhadap revaluasi aset tetap perusahaan yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Penelitian ini menggunakan data kuantitatif, sumber data sekunder berupa laporan keuangan perusahaan. Penelitian ini berjumlah 44 perusahaan, penarikan sample menggunakan metode purposive sampling. Peneliti menggunakan metode dokumentasi untuk mengumpulkan data yang diperoleh dari web resmi www.idx.co.id dan web resmi perusahaan yang terdaftar di sektor finance. Teknik analisis data yang digunakan yaitu regresi logistik. Dari hasil uji yang telah dilakukan dapat dikatakan bahwa leverage tidak berpengaruh signifikan terhadap keputusan revaluasi aset tetap perusahaan yang terdaftar di Bursa efek Indonesia periode 2019-2023 sektor finance. Sedangkan fixed asset intensity dan ukuran perusahaan berpengaruh signifikan terhadap keputusan perusahaan yang terdaftar di Bursa Efek Indonesia periode 2019-2023 sektor finance.
Pengaruh Knowledge Management, Employee Engagement, Disiplin Kerja Terhadap Kinerja Pegawai (Studi Kasus Dinas Pemberdayaan Perempuan Perlindungan Anak dan Keluarga Berencana Kabupaten Jember) Nanda, Iska; Setyawati, Trias; Winahyu, Pawestri
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.v6i1.2173

Abstract

Sumber daya manusia merupakan suatu unsur yang sangat penting dalam suatu organisasi, baik itu pada instansi pemerintah, dunia usaha, maupun perusahaan sosial. Oleh karena itu, setiap organisasi harus mempunyai sumber daya manusia yang handal dan berkualitas untuk menjalankan kegiatan operasional organisasi dengan berbagai faktor pendukungnya. Penelitian ini memiliki tujuan untuk mengetahui pengaruh dari knowledge management, employee engagement dan disiplin kerja terhadap kinerja pegawai. Penelitian ini menggunakan pengujian regresi linier berganda. Sampel yang digunakan adalah para pegawai Dinas Pemberdayaan Perempuan Perlindungan Anak dan Keluarga Berencana Kabupaten Jember sebanyak 57 responden. Adapun pengambilan sampel dalam penelitian ini menggunakan teknik sampel jenuh. Hasil uji parsial (uji t) menunjukkan bahwa knowledge management, employee engagement dan disiplin kerja berpengaruh signifikan terhadap kinerja pegawai
Pengendalian Kejahatan Korupsi dan Sustainable Development Goals di Indonesia Rizky Bintang Setiawan; Mar'atus Sholikah; Rahmatika Azizi
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.v6i1.2176

Abstract

The pillars of SDGs 16 are Creating peaceful and inclusive societies for sustainable development, providing access to justice for all, and building effective, accountable, and inclusive institutions at all levels. Eradicating corruption is the key to the success of the other SDGs. This applies to countries where corruption is still high, including Indonesia. The purpose of this study is to see how much influence there is between corruption control and sustainable development and the strength of the relationship between the two variables so that it can become a reference for stakeholders in making decisions to achieve sustainable development goals in 2030. This study uses secondary data from the Worldwide Governance Indicators for 2002-2021 from the World Bank website. This type of research uses a quantitative approach. The study using objectives of this study, a simple linear regression analysis, was performed using the STATA17 statistical software application. The study's results found that the corruption crime control variable affected the SDGs in Indonesia and a strong positive correlation existed between these variables.
Analisis Penerapan Green Accounting dan Green Economy terhadap Ketahanan Keuangan Perusahaan Sektor Manufaktur Fitriani, Dita; Pandin, Maria
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.v6i1.2183

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh akuntansi hijau dan ekonomi hijau terhadap ketahanan finansial di sektor manufaktur. Metode yang diterapkan adalah kuantitatif, dengan teknik purposive sampling untuk pemilihan sampel. Sampel penelitian ini melibatkan 10 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2020-2023. Data yang digunakan dalam penelitian ini diambil dari laporan tahunan dan laporan keberlanjutan perusahaan, kemudian dianalisis dengan menggunakan perangkat lunak Smart PLS. Hasil analisis mengindikasikan bahwa akuntansi hijau berdampak signifikan terhadap ketahanan finansial (t-statistik = 3,29 > 1,96) dan ekonomi hijau juga memiliki dampak signifikan terhadap ketahanan keuangan (t-statistik = 5,05 > 1,96)
Strategi Pengembangan Ekonomi Kawasan Wisata Borobudur Menggunakan Pendekatan Analisis SWOT Dan QSPM Budi Hartono; Hanung Eka Atmaja; Axel Giovanni; Clarisa Alfa Lionora; Alief Rizaldi; Aldo Arul Hermawan; Yoga Aji Kusuma
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.v6i1.2187

Abstract

Pengembangan kawasan wisata Borobudur, yang diakui sebagai Situs Warisan Dunia UNESCO, memiliki potensi besar untuk mendukung pertumbuhan ekonomi lokal. Namun, kawasan ini menghadapi berbagai tantangan, termasuk infrastruktur yang kurang memadai, kebijakan yang terfragmentasi, dan rendahnya kesadaran pengunjung terhadap pelestarian situs. Penelitian ini bertujuan untuk merumuskan strategi pengembangan yang komprehensif dengan mempertimbangkan aspek sosial dan ekonomi, sekaligus meningkatkan kolaborasi antara pemerintah, pengelola wisata, dan masyarakat lokal. Pendekatan deskriptif kualitatif digunakan dalam penelitian ini untuk memahami secara mendalam fenomena yang terjadi di kawasan Borobudur. Data primer dikumpulkan melalui observasi, wawancara semi-terstruktur, dan kuesioner, sedangkan data sekunder diperoleh dari literatur dan publikasi terkait. Analisis dilakukan menggunakan matriks Internal-Eksternal (IE), analisis SWOT, dan Matriks Perencanaan Strategis Kuantitatif (QSPM) untuk mengidentifikasi strategi yang paling sesuai bagi usaha kecil dan menengah (UKM) di sekitar Candi Borobudur. Analisis SWOT mengungkapkan beberapa kekuatan Candi Borobudur, seperti kualitas produk yang tinggi, keberagaman pedagang makanan, serta antusiasme pelaku UKM dalam mengikuti program pelatihan. Namun, terdapat kelemahan signifikan, termasuk rendahnya kesadaran pengunjung terhadap pelestarian candi, kebersihan yang buruk, dan infrastruktur yang tidak memadai. Peluang yang ada meliputi meningkatnya minat pengunjung terhadap wisata budaya, dukungan dari pemerintah dan UNESCO, serta potensi pengembangan UKM di kawasan tersebut. Sebaliknya, ancaman yang dihadapi mencakup aksi vandalisme oleh wisatawan, dampak negatif terhadap nilai sosial dan budaya masyarakat lokal, serta persaingan dari destinasi wisata lain. Melalui QSPM, strategi Strength-Opportunity (S-O) diidentifikasi sebagai prioritas utama dengan Total Attractiveness Score (TAS) sebesar 4,10114. Strategi ini menekankan pemanfaatan kekuatan internal untuk meraih peluang eksternal, seperti menjalin kolaborasi antara UKM dan agen perjalanan, serta mengoptimalkan pendanaan dari sumber nasional maupun internasional. Meskipun penelitian ini memberikan wawasan yang berharga, terdapat keterbatasan berupa potensi bias data dan fokus yang sempit pada kawasan Candi Borobudur. Penelitian di masa depan disarankan untuk mengintegrasikan data kuantitatif dan kualitatif, melakukan studi longitudinal, serta memanfaatkan teknologi digital untuk meningkatkan pengalaman pengunjung dan mempromosikan produk lokal. Dengan pendekatan yang lebih holistik dan berfokus pada pelestarian ekosistem, Borobudur dapat berkembang menjadi destinasi unggulan yang mendukung konservasi warisan budaya dan memberdayakan ekonomi lokal.

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