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Karona Cahya Susena
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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 Sustainability Reports on Financial Performance in Banking Companies Listed on the Indonesia Stock Exchange (IDX) for the 2016-2023 Period Zulkarnaini; Utami, Ni; Pranogyo, Antaiwan; Andini, Ni
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.v6i1.2244

Abstract

This study aims to determine the impact of sustainability reports, which are described in three dimensions of disclosure: Social, Environmental, and Economic, on financial performance by using profitability ratios proxied by the ROA ratio and adding company size as a control variable. The population in this study consists of banking companies listed on the Indonesia Stock Exchange that disclosed Sustainability Reports using the GRI G4 standard during the period 2017-2023. The results obtained are that the dimensions of social and environmental disclosure have a negative insignificant effect on financial performance, while the dimension of economic disclosure has a significantly positive effect on financial performance. The addition of company size as a control variable does not affect the obtained results. The results of this study can be used by investors in making investment decisions, especially by considering the sustainability report variable.
Analysis of The Influence of Motivation And Spiritual Capital on Performance With Competence as A Moderating Variable In MSMES Community of Kwala Serapuh Langkat Rizky, M. Chaerul; Faried, Annisa Ilmi; Purba, Echa Ferina Br.
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.v5i4.2266

Abstract

This study aims to analyze the influence of motivation and spiritual capital on the performance of MSMEs in Kwala Serapuh Langkat Village, with competence as a moderating variable. Motivation and spiritual capital are seen as important factors that can affect the performance of MSMEs, while competence plays a role as a moderating variable that can strengthen or weaken this influence. The research method used is a quantitative approach by distributing questionnaires to MSME actors in Kwala Village, Serapuh Langkat. The data obtained were analyzed using multiple regression analysis and Moderated Regression Analysis (MRA) with the help of SmartPLS 2. software to test the effect of competency moderation on the relationship between motivation, spiritual capital, and MSME performance. The results of the study show that motivation and spiritual capital have a positive and significant influence on the performance of MSMEs in Kwala Village, Serapuh Langkat. In addition, competence has not been proven to moderate the influence of motivation and spiritual capital on the performance of MSMEs.
Business Development Strategies in the Tourism Industry in Langkat Regency Samrin
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.v5i4.2267

Abstract

Langkat Regency has great tourism potential, but it has not been utilized optimally. This study aims to identify and analyze effective business development strategies for the tourism industry in Langkat Regency. The research method used is a qualitative approach with data collection techniques through in-depth interviews with tourism business people, local governments, and local communities. The results of the study show that potential business development strategies include the development of unique and attractive tourism products, improving the quality of tourism infrastructure and facilities, effective tourism marketing and promotion, developing competent tourism human resources (HR), partnerships between the government, business people, and the community, and sustainable tourism development. The implication of this study is the need for synergy between various related parties to implement the business development strategies that have been identified so that the tourism industry in Langkat Regency can grow rapidly and make a significant contribution to the regional economy
Pengaruh Literasi Keuangan, Kualitas Informasi dan Influencer Sosial Media Terhadap Keputusan Berinvestasi Pasar Modal Mahasiswa di Sumatera Selatan Idham Cholid; Megawati
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.v5i4.2268

Abstract

Perkembangan pasar modal di Indonesia menunjukkan pertumbuhan signifikan, terutama di kalangan mahasiswa, berkat kemajuan teknologi dan digitalisasi yang mempermudah akses informasi. Penelitian ini membahas terkait dengan pengaruh literasi keuangan, kualitas informasi dan influencer terhadap minat investasi mahasiswa Sumatera Selatan di pasar modal. Teori yang digunakan dalam penelitian ini adalah Theory of Planned Behavior (TPB), Information Adoption Model (IAM), dan Elaboration Likelihood Model (ELM), dengan memanfaatkan model regresi linier. Hasil yang didapat menunjukkan bahwa literasi pasar modal tidak berpengaruh terhadap keputusan investasi pasar modal pada mahasiswa di Sumatera Selatan. Sementara itu kualitas informasi memberikan pengaruh positif dan signifikan terhadap keputusan investasi dipasar modal. Untuk variabel persepsi terhadap Influencer Sosial Media berpengaruh positif dan signifikan terhadap keputusan investasi di pasar modal. Berdasarkan hasil pengujian menyatakan bahwa hasil koefisien determinasi sebesar sebesar 0,684 atau 68,4%. hal ini dapat diartikan bahwasannya keputusan investasi dapat dijelaskan oleh variabel Literasi Keuangan (X1), Kualitas Informasi (X2), Influencer Sosial Media (X3). Sedangkan sisanya sebesar 31,6% dipengaruhi oleh variabel lain yang belum tercantum dalam penelitian ini, seperti resiko investasi, kebijakan pemerintah, pendapatan dan factor lainnya
Pengaruh Pengungkapan ESG Terhadap Nilai Perusahaan M. Fakhriansyah; Devia Septyani; K.M. Faisal Reza
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.v6i1.2257

Abstract

ESG disclosure of company value is a theme in this research. Where ESG disclosure in Indonesia is important and mandatory for companies listed on the stock exchange. The sample for this research is mining sector companies listed on the IDX for the period 2018 - 2023. The SPSS 24 software tool is used to see the relationship between ESG disclosure and company value. The results obtained by ESG disclosure have a positive influence on company value in Indonesia in mining sector companies for the period 2018 - 2023. The results of data processing research provide output results of 27.4% of ESG disclosure variables having an effect on company value. Even though ESG disclosure has less than 50% influence on company value, in fact the implementation of ESG disclosure in the mining sector is expected to be a guideline for sustainable development by considering ESG aspects.
Peran Ecopreneurship Dalam Mengurangi Limbah dan Meningkatkan Kesadaran Terhadap Lingkungan Eka Apri Wahyu Saputra; Indah Rosalina
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.v6i1.2232

Abstract

Isu lingkungan telah menjadi perhatian global yang semakin mendesak, terutama dalam konteks pengelolaan limbah yang meningkat seiring dengan pertumbuhan populasi dan konsumsi yang tinggi. Ecopreneurship, sebagai pendekatan kewirausahaan yang berfokus pada keberlanjutan dan tanggung jawab lingkungan, muncul sebagai solusi inovatif dalam menghadapi tantangan ini. Melalui pengembangan produk dan teknologi ramah lingkungan, seperti barang-barang yang terbuat dari material daur ulang dan biodegradable, ecopreneur berkontribusi signifikan dalam mengurangi limbah. Selain itu, mereka menerapkan prinsip ekonomi sirkular yang tidak hanya mengutamakan keuntungan ekonomi, tetapi juga memberikan dampak positif bagi lingkungan. Inisiatif ini meliputi edukasi masyarakat tentang pentingnya keberlanjutan melalui kampanye kreatif di platform digital, serta membangun komunitas yang peduli lingkungan.
Pengaruh Promosi, Harga dan E-Service Quaility Terhadap Keputusan Pembelian di Tiktok Shop Pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Jember Tahun 2020 Rafiudin
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.v6i1.2261

Abstract

Berjalannya aktivitas bisnis tidak terlepas dari komunikasi dengan para konsumen dalam upaya menginformasikan sebuah produk dan sekaligus untuk membujuk konsumen menggunakan produk tersebut sehingga produk memiliki hubungan erat dengan konsumen. Oleh karena itu, perusahaan harus membangun komunikasi dengan promosi yang relevan dengan konsumen, harga yang kompetitif dan pelayanan yang berkualitas sehingga konsumen dapat dengan mudah memilih produk perusahaan. Penelitian ini memiliki tujuan untuk mengetahui pengaruh dari promosi, harga dan e-service quaility terhadap keputusan pembelian. Penelitian ini menggunakan pengujian regresi linier berganda. Sampel yang digunakan adalah mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Jember angkatan 2020 sebanyak 180 responden. Adapun pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling. Hasil uji parsial (uji t) menunjukkan bahwa promosi, harga dan e-service quaility berpengaruh positif dan signifikan terhadap keputusan pembelian. Hasil ini memberi penekanan pada pentingnya keputusan pembelian terhadap pertumbuhan bisnis bagi perusahaan dengan faktor-faktor pendukung yang harus menjadi perhatian sehingga produk perusahaan dapat menjadi pilihan utaman konsumen.
Pengaruh Struktur Kepemilikan, Kebijakan Investasi, Manajemen Laba Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Pada Sub Sektor Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia Yunita Budi Alifya Miranti; Mulyanto Nugroho
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.v6i1.2264

Abstract

This study aims to measure the extent to which ownership structure, investment policy, and earnings management influence firm value with financial performance as an intervening variable in the telecommunications sector. The method used is quantitative. The sample used was 19 telecommunications sub-sector companies in 2020-2023. The data used was taken from the company's annual report, then analyzed using SmartPLS software. The results of the study indicate that ownership structure has a negative and insignificant effect on financial performance. Investment policy has a negative and insignificant effect on financial performance. Earnings management has a negative and significant effect on financial performance. Ownership structure has a negative and significant effect on firm value. Investment policy has a positive and significant effect on firm value. Earnings management has a positive and significant effect on firm value. Financial performance has a positive and significant effect on firm value
Marketing Mix on Consumer Purchase Decisions on Sphp Rice At Irian Supermarket Medan City Amelia, Ocdy; Debora
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i2.2272

Abstract

The achievement of retail goals is marked by the number of consumers who make purchases or transactions on products so that the need for these products is a direction of consumer behavior. SPHP rice products are not placed in a specific place, making it difficult for consumers to find or choose products. The price of SPHP rice is higher than similar products from competitors in the same location. The promotion of SPHP rice in the Irian product brochure does not match the product on the shelf. The location of Irian is relatively narrow where parking is limited and Irian is at an intersection that is not clearly visible from the main road. The purpose of the study was to determine the Product, price, promotion and location of the consumer purchasing decision of SPHP rice at Irian Supermarket Jl. Hm. Joni. The research method used in this study is a quantitative approach that is associative. The population of the study was all consumers who shopped for SPHP rice at Irian Supermarket for 1 month as many as 123 people, using the slovin formula, a sample of 94 people was determined. The results of the study found a significant influence of price obtained a t-value of 2.743, while the t-table value was 1.98698 with a sig value = 0.007 <0.05). Significant influence of product obtained a t-value of 2.304, while the t-table value was 1.98698 with a sig value = 0.002 >0.05). Significant influence of promotion obtained a t-value of 6.662, while the t-table value was 1.98698 with a sig value = 0.000 <0.05). Significant influence of place obtained a t-value of 2.249, while the t-table value was 1.98698 with a sig value = 0.004 <0.05). F count value at level α = 0.05 is 19.995 (F0.05 = 2.47), and significance value of 0.000 means significance value (0.000) <0.05. Conclusion of research partially and simultaneously Product, price, promotion and location have a significant effect on consumer purchasing decisions of SPHP rice at Irian Supermarket Jl. Hm. Joni.
Basic Auditing Mauliani, Ema; Malau, Sri; Lubis, Naomi
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i2.2276

Abstract

Auditors should continue to improve their understanding of audit philosophy to be able to carry out their duties more objectively, professionally, and independently, in order to create more accurate and trustworthy audit results. The audit cycle must be carried out carefully and structured. Auditors are expected to focus more on every stage of the audit cycle, from planning to reporting, to ensure that the audit process runs effectively and efficiently. In carrying out their duties, auditors need to pay more attention to auditing norms and codes of ethics in order to maintain their professional standards and maintain public trust in the audit process carried out. Therefore, auditors need to always prioritize their integrity and independence. A more in-depth and detailed audit plan will reduce the risk of non-conformities or omissions in the implementation of the audit. Therefore, each auditor must be more thorough in preparing a mature audit plan in accordance with the complexity and objectives of the audit faced. Auditors should pay attention to the importance of audit working papers as evidence that supports every step in the audit process. The working paper must be prepared carefully, clearly, and completely so that it can be used as a strong reference in compiling audit reports. Auditors should be more transparent and firm in formulating audit opinions, by always ensuring that the opinions provided are based on strong and sufficient evidence, and can be properly accounted for. The audit report must be prepared clearly, completely, and in accordance with applicable standards. Auditors need to ensure that the audit report is understandable to stakeholders and provides enough information for informed decision-making.

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