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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
Marketing Strategy of Bengkulu Local Coffee: SWOT, BCG, and Benchmarking (Case Study: Kopi 1001) Suswati Nasution Rolies; Rina Trisnayanti
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 3 (2021): JULI
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i3.101

Abstract

The purpose of this study was to determine the strategy and position of the 1001 coffee brand and understand the market. The analysis used is SWOT analysis, BCG and Benchmarking. The results obtained, namely the results of the SWOT analysis, it is known that the main strategy for Kopi 1001 is the Growth strategy, where Kopi 1001 can increase sales with the advantages of its products and better use of promotions. BCG shows that Bengkulu City 1001 coffee is in a star position, which is in market share and high market growth. In this position, Kopi 1001 can implement a retrenchment strategy so that the business can survive in the face of competition from similar products. While the results of the benchmarking analysis show that 1001 coffee products have a distinctive robusta coffee taste and are safe for consumption, but product innovations need to be carried out that still maintain the characteristics of the coffee they have.
Analysis of the Internal Control System for Merchandise Inventory at Alfamart Merapi, Tebeng Gardens, Bengkulu Lausa Saresa; Sulisti Afriani; Yun Fitriano
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 3 (2021): JULI
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i3.102

Abstract

The purpose of this study was to determine the internal control system for merchandise inventory at Alfamart Merapi Kebun Tebeng Bengkulu. The results showed that the internal control system for merchandise inventory at Alfamart Merapi Kebun Tebeng Bengkulu was compatible with Mulyadi's theory (2018: 488). In the organizational element, there is a schedule and committee involved in the stock opname. The authorization system and recording procedures are appropriate, where the monthly Stock Opname report is signed by the shop head and the daily Stock Opname is signed by the employee of the shift holder, the recording is based on the results of the monthly and daily (partial) Stock Opname reports calculated based on an invoice containing the type of goods, price of goods and quantity of goods. Healthy practice, there is conformity in the application of the internal control system for merchandise inventory, where invoices have been printed serial numbers and issued by DEPO Alfamart, Stock opname is carried out twice (monthly and daily) using the PDA system. In this element of healthy practice control there is an inconsistency with Mulyadi's theory (2018: 44), where the quantity and other inventory data listed in the 3rd and 2nd part of the physical count card are matched by the physical count card holder before the data is collected. listed in part 2 of the physical count card is recorded in the list of physical count results, because at Alfamart Kebun Tebeng, the quantity and inventory data are matched based on the invoice sent by DEPO
The Effect of Organizational Commitment and Placement on Employee Performance at The Regional Financial Management Agency (BPKD) of Bengkulu Province Agusman Ameri; Ida Anggriani; Tito Irwanto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 3 (2021): JULI
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i3.103

Abstract

The purpose of this study is to determine the effect of organizational commitment and placement on employee performance at the Regional Financial Management Agency (BPKD) of Bengkulu Province. The sample in this study was 46 civil servants at the Regional Financial Management Agency (BPKD) of Bengkulu Province. The data were collected using a questionnaire and the analytical method used was multiple linear regression, determination test and hypothesis testing. The results of the regression analysis show Y = 7,828 +0,386X1 +0,445 X2, this describes a positive regression direction, meaning that there is a positive influence between X1 (organizational commitment) and X2 (placement) on performance (Y). It means that if the variable of organizational commitment and placement increases, it will increase performance. The value of the coefficient of determination is 0.557. This means that X1 (organizational commitment) and X2 (placement) affect performance (Y) by 55.7% while the remaining 44.3% is influenced by other variables not examined in this study. 0.05 explains that partially organizational commitment and placement variables have a significant influence on employee performance variables at the Bengkulu Province Regional Financial Management Agency (BPKD). The F test results at a significance level of 0.05 explain that organizational commitment and placement variables have a significant effect significant simultaneous effect on employee performance at the Regional Financial Management Agency (BPKD) of Bengkulu Province.
Factors Affecting Job Satisfaction of Village Officials in West Seluma Sub-District of Seluma Regency Dwi Kurniawan; Nia Indriasari; Yanto Effendi
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 3 (2021): JULI
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i3.105

Abstract

The aim of this study is to determine factors such as compensation, job promotion and work environment affecting job satisfaction of village officials in West Seluma Sub-district, Seluma Regency.The sample in this study were 47 village officials in West Seluma Sub-district, Seluma Regency. The sampling technique used in the study was a census because all populations were sampled. Data collection using a questionnaire and the method of analysis used is multiple linear regression, test of determination and hypothesis testing.The results show that a positive regression with the regression equation Y = 0.682 + 0.551X1 + 0.185 X2 + 0.293X3. The coefficient of determination using the R square model. From the results of calculations using SPSS, it can be seen that the coefficient of determination of R square is 0.791. This means that X1 (compensation), X2 (promotion), X3 (work environment) have a contribution to job satisfaction (Y) by 79.1% while the remaining 20.9% is influenced by other variables not examined in thisstudy. Compensation has a significant influence on job satisfaction of village officials in WestBarat Sub-district, Seluma Regency. This illustrates that as compensation increases, the job satisfaction of village officials will also increase. Job promotion has a significant influence on job satisfaction in the village officials of West Seluma Sub-district, Seluma Regency. This means that the increasing positionspromotion, job satisfaction will also increase. The work environment has a significant influence on job satisfaction in the village officials of West Seluma Sub-district, Seluma Regency. This illustrates that the more comfortable work environment is, the job satisfaction of village officials will increase.
An Analysis of the Effect of Employee’s Additional Income (TPP) and Work Ability on the Performance of the Civil Servants (ASN) at Regional Secretary of Central Bengkulu Regency Cici Handika Dewi S; Siti Hanila; Nirta Vera Yustanti
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 3 (2021): JULI
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i3.107

Abstract

The importance of performance for ASN in government agencies is to achieve the goals that have been set as a whole, especially carrying out activities that are to improve and improve the welfare of the people in general. ASN performance is influenced by many factors including incentives in the form of Employee’s Additional Income (TPP) and ASN work ability itself. Incentives in this case in the form of TPP are factors that encourage ASN to work constructively according to institutional rules and become a stimulus that encourages ASN to work optimally for the institution. The purpose of this study was to determine the effect of Employee’s Additional Income (TPP) on the performance of the civil servants (ASN) at the Regional Secretary of Central Bengkulu Regency, to determine the effect of work ability on the performance of the civil servants (ASN) at the Regional Secretary of Central Bengkulu Regency and to determine the effect of Employee’s Additional Income (TPP) and work ability affect the performance of the civil servants (ASN) at the Regional Secretary of Central Bengkulu Regency. This study used a quantitative descriptive method where the sampling technique used was total sampling. So the number of samples in this study was 102 samples. In proving and analyzing data; validity, reliability, classical assumption test, multiple linear regression test and f test and t test were used. The test results show that 1) Employee’s Additional Income (TPP) and work ability together have an effect on employee’s performance. Regional Secretary of Central Bengkulu Regency with a significant value of 0.000. 2) Employee’s Additional Income (TPP) has a positive and significant effect on employee performance at the Regional Secretary of Central Bengkulu Regency, because the significant value is 0.000. 3) Work ability has a positive and significant effect on employee performance at the Regional Secretary of Central Bengkulu Regency, with a significant value of 0.001. Meanwhile, the percentage contribution of the influence of Employee’s Additional Income (TPP) and work ability on employee performance at the Regional Secretary of Central Bengkulu Regency was of 40.9%.
Internal Control System Analysis of Cash Receiving at Adeeva Hotel, Bengkulu City Neli Puspita Sari; Sulisti Apriani; Herlin Herlin
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 3 (2021): JULI
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i3.108

Abstract

The purpose of this study is to determine the internal control system for cash receipts at Hotel Adeeva Bengkulu City, especially cash receipts from cash sales. Data collection tools were carried out by means of documentation and unstructured interviews. The analytical method used is comparative analysis comparing the theory put forward by Mulyadi Hotel Adeeva Bengkulu City regarding the cash receipt internal control system. The results of this study indicate that the internal control analysis of cash receipts at the Adeeva Hotel, Bengkulu City, is not good enough because there is still no separation of functions and there is an overlap between the existing functions of the front office. The authorization system and recording procedures at the Adeeva Hotel in Bengkulu City are inadequate, because there is a one-way system where the front office still has dual duties as seen from the reception of guests and supervises payments at the cashier. Employ competent Adeeva Hotel, Bengkulu City, has conducted training for new employees and conducted a fairly strict employee selection before being accepted as employees.
The Influence Of Service Quality And Customer Satisfaction Towards Customer Loyalty At Bank Mega Syariah Bengkulu Afif Fakhri Pahlevi; Suwarni Suwarni; Nurzam Nurzam
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 4 (2021): OKTOBER
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i4.173

Abstract

The purpose of this study is to determine the influence of service quality and customer satisfaction on customer loyalty at Bank Mega Syariah Bengkulu. The sample in this study was 93 main savings customers at Bank Mega Syariah, Bengkulu City. The sampling technique was accidental sampling technique. Data were collected using a questionnaire and analyzed through multiple linear regression, test of determination and hypothesis testing. The results of the regression analysis show Y = 12.730 + 0.303X1 + 0.410 X2, this shows a positive direction of regression, meaning that there is a positive influence between X1 (service quality) and X2 (customer satisfaction) on customer loyalty (Y). This means that if the variable service quality and customer satisfaction increases, it will increase customer loyalty. The coefficient of determination is 0.399. This means that X1 (service quality) and X2 (customer satisfaction) affect customer loyalty (Y) by 39.9%, while the remaining 59.1% is influenced by other variables not examined in this study. The results of the t test at the 0.05 significance level explain that partially the variable service quality and customer satisfaction have a significant influence on the customer loyalty variable of Bank Mega Syariah Bengkulu. The results of the F test at the 0.05 significance level explain that the variables of service quality and customer satisfaction have a simultaneous (joint) influence on customer loyalty at Bank Mega Syariah Bengkulu.
Factors Affecting the Performance of State Civil Servants at the Education and Culture Services of Kaur District Hertedy Pratama; Oni Yulianti; Rinto Noviantoro
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 4 (2021): OKTOBER
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i4.174

Abstract

The purpose of this research is to find out the factors that influence the performance of State Civil Apparatus employees at the Department of Education and Culture of Kaur Regency. This type of quantitative descriptive research, the sample is the entire population of State Civil Apparatus employees at the Education and Culture Office of Kaur Regency as many as 40 people with 28 male and 12 female compositions. The sampling method is by means of a census. The analytical tool used is multiple linear regression analysis using SPSS. analysis tools. The results of this study are the Individual Variable (X1) partially does not have a significant effect on the performance of State Civil Apparatus employees at the Department of Education and Culture of Kaur Regency with a tcount <t table (-1.406<2,024) or a significant value (0.168>0 0.05) and Psychological Variables (X2) partially have no significant effect on the performance of State Civil Apparatus employees at the Education and Culture Office of Kaur Regency with a value of tcount < t table (1,345 <2,024) or a significant value (0,187> 0.05). For the Organizational variable (X3) partially has a significant effect on the performance of State Civil Apparatus employees at the Department of Education and Culture of Kaur Regency with a value of tcount> t table (9.172> 2,024) or a significant value (0.000<0.05). However, simultaneously, Individual (X1), Psychological (X2) and Organizational (X3) variables together have a significant influence on the performance of State Civil Apparatus employees at the Education and Culture Office of Kaur Regency. F count > F table (31.068 > 2.45 ) or significant value (0.000<0.05).
The Influence of CAR, LDR and BOPO on ROA at Conventional State-Owned Banks Listed on the Indonesia Stock Exchange Ferona Gustiana; Ahmad Soleh; Zahra Indah Ferina
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 4 (2021): OKTOBER
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i4.175

Abstract

The purpose of this study was to determine the effect of CAR, LDR and BOPO on ROA at conventional state-owned banks listed on the Indonesia Stock Exchange. The sample in this study were four conventional banks in Indonesia, namely BNI, BRI, BTN and Bank Mandiri. The study was conducted from 2010 to 2019. The data collection method used the documentation method. Data analysis used was multiple linear regression, coefficientof determination and hypothesis testing. From the calculation of the multiple linear regression equation, it can be seen that the effect of CAR, LDR and OEOI on ROAat conventional state-owned banks results in regression test results: Y = 11.602 + 0.01X1 + 0.005 X2 - 0.108 X3. The coefficient of determination obtained by R square is 0.785. This means that X1 (CAR), X2 (LDR) and X3 (BOPO) have an effect on ROA (Y) by 78.5% while the rest (100% - 78.5% = 21.5%) are influenced by variables. others who were not examined in this study. The t test results show that there is a significant effect separately between CAR, LDR and BOPO on ROA at conventional state-owned banks. The results of the F test show a significance value of 0.000, because the significant value is less than 0.05, it means that CAR, LDR and BOPO have a significant effect together on ROA at conventional state-owned banks. Keywords: CAR, LDR, BOPO, ROA 1) The Candidate of Bachelor in Economics (Accounting) 2) Supervisors.
Factors Affecting the Performance of State Civil Servants at the Education and Culture Services of Kaur District Yosi Novita Sari; Ida Ayu Made Ermetha Gyatri; Nenden Restu Hidayah
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 4 (2021): OKTOBER
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i4.176

Abstract

The method used in collecting data for this research is a questionnaire. The data analysis method in this research is quantitative, and the sample in this study is 140 customers. Based on the results of this study concluded that: The regression equation obtained from the research results are as follows: Y = 6.263 + 0.588X1 + 0.574 X2 + e. The value of the termination coefficient R2 = 0.792. This value means that independent and dependent, contributed 79.2% in influencing the dependent variable while the rest was influenced by other variables not examined. The t test is used to determine the effect of each independent variable on the dependent variable by looking at the tsig value compared to 0.05. From the table above, the tsig value of X1 is 0.001, and X2 is 0.005. From the tsig value, it is found that the X1 variable has an effect on Y and the X2 variable has an effect on Y, 4). Fsig value 0.002 < 0.05, so it can be concluded that the variables (X1) and (X2) have an effect on the variable (Y) or together have a simultaneous effect

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