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Contact Name
Karona Cahya Susena
Contact Email
karonacahya@gmail.com
Phone
+6281541234500
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j.embareview@gmail.com
Editorial Address
JL. RATU AGUNG NO. 4 A , ANGGUT BAWAH, RATU SAMBAN, KOTA BENGKULU, 38223
Location
Kab. bantul,
Daerah istimewa yogyakarta
INDONESIA
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
ISSN : 27983951     EISSN : 27982742     DOI : https://doi.org/10.53697/emba.v1i1
Core Subject : Economy,
Jurnal EMBA REVIEW is a peer-reviewed journal. Journal EMBA REVIEW (Economics, Management, Business and Accounting) invites academics and researchers who do original research in the fields of economics, management, Business and accounting, including but not limited to: Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Business Science Buyer behavior Finance Organizational theory and behavior Marketing Risk and insurance International business Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Articles 56 Documents
Search results for , issue "Vol. 1 No. 2 (2021): DESEMBER" : 56 Documents clear
The Effect Of Executive Compensation And Board Of Director’s Gender Diversity To Tax Aggressiveness Indrawan Wijaya
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2536.389 KB) | DOI: 10.53697/emba.v1i2.111

Abstract

This study aims to examine the influence of executive compensation and board of director’s gender diversity on tax aggressiveness the companies. This study utilizes quantitative method and multiple linear regression as statistical testing. This study is uses secondary data from companies financial reports and annual reports. Population in this study is manufacturing companies listed on Indonesia Stock Exchange in 2015-2019. Research samples were selected using purposive sampling method with 447 companies were considered to fulfilling the criteria. This study utilizes SPSS version 26 program as the processing data tool. The result of this study shows that executive compensation significantly and negatively influences the tax aggressiveness, while gender diversity doesn’t have any significant influence on tax aggressiveness.
The Influence of Safety, Health, and Discipline on Work Productivity in PT. Sandabi Indah Lestari (SIL) Seluma Tito Sarwono; Ahmad Soleh; Ida Ayu Made Er. M. Gayatri
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3216.741 KB) | DOI: 10.53697/emba.v1i2.201

Abstract

This study aims to determine the influence of safety, health, and discipline on work productivity in PT. Sandabi Indah Lestari (SIL) Seluma, either partially or simultaneously. Methods of data collection using a questionnaire given to 150 permanent daily employees in PT. Sandabi Indah Lestari (SIL) Seluma. The data analysis used is quantitative analysis, with multiple linear regression methods, determination test, t test and F test. The results of SPSS 16.0 obtained multiple linear regression equations, namely Y = 5.059 + 1.087X1 + (-0.312) X2 + 0.0897 X3. The regression equation shows that there is a positive influence between work safety and work discipline, as well as a negative influence of health variables on work productivity at PT. Sandabi Indah Lestari (SIL) Seluma, and the work safety variable has the strongest influence on work productivity because it has the largest regression coefficient value, namely 1.087. From the results of the determination test, it is known that 94.5% of work productivity at PT. Sandabi Indah Lestari (SIL) Seluma, is influenced by work safety, occupational health, and work discipline. The t test results show that safety, health, and work discipline partially have a significant influence on the daily work productivity of regular employees, because the probability value is sig. <0.05. While the results of F test (Anova) show that safety, health, and work discipline simultaneously have a significant influence on work productivity of permanent daily employees at PT. Sandabi Indah Lestari (SIL) Seluma, where the value of Fcount > Ftable (854.352 > 2.67).
The Influence of Brand Image and Quality Perception on Acer Laptop Purchase Decisions at Sinar Karya Computer Manna, South Bengkulu Regency Rizka Safitri; Ida Anggriani; Rinto Noviantoro
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2821.482 KB) | DOI: 10.53697/emba.v1i2.202

Abstract

This study aims to determine the effect of brand image and perceived quality on purchasing decisions of Acer Laptops at Sinar Karya Computer Manna. The samples used in the study were consumers of acer laptops in Sinar Karya computers as many as 50 customers who came to the store. Data collection is done by using quantitative. The method used is multiple linear regression analysis using SPSS version 16.0 and hypothesis testing in these observations using t test and F test. Multiple Linear Regression Equation produces equation Y = 43.778+ 0.122 X1 +(-0.154 ) X2 . From these observations, Brand Image and perceived quality have a positive and significant effect on purchasing decisions. Based on the analysis of the coefficient of determination (R Square) of 0.36 which indicates that the variable Brand Image and perceived quality is able to contribute 36% of which 64% is influenced by other variables not examined in this study. The partial gain explains that the two independent variables are brand image and perceived quality with a value of t count < t table, namely 0.915 and 1.095 < t table 2.010. The two X variables have the greatest influence on the Y variable in Sinar Karya Computer Manna Kab. South Bengkulu.
The Effect of Occupational Supervision and Discipline on Employee Performance in the National and Political Unity Agency of Seluma District Levi Bastian; Sulisti Afriani; Yanto Effendi
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2587.163 KB) | DOI: 10.53697/emba.v1i2.203

Abstract

The purpose of this study was to determine the effect of supervision and work discipline on the performance of the State Civil Apparatus at the National Unity and Political Body of Seluma Regency. The sample in this study were 32 employees at the Seluma Regency Political and National Unity Agency. Data collection using a questionnaire and the method of analysis used is multiple linear regression, test of determination and hypothesis testing. The results of multiple linear regression calculations obtained the multiple linear regression equation Y = 9.019 + 0.425X1 + 0.379X2 + 6.272 (e). The coefficient of determination of the Adjusted R square value is 0.473. This means that X1 (supervision), X2 (work discipline have an effect on performance (Y) by 47.3% while the remaining 52.7% is influenced by other variables that are not researched. in this research. The results of the F test indicate that the significance is 0.000 <0.05. Because the significance level is below 0.05, it indicates that together X1 (supervision) and X2 (work discipline) have a positive and significant effect simultaneously on performance (Y). Supervision has a positive and significant effect on performance because the significant value is 0.014 <0.05, work discipline has a positive and significant effect on performance because the value is 0.035 <0.05.
Factors Affecting Employee Work Motivation at PT. PLN Persero ULP Teluk Segara Bengkulu Afrian Renaldy; Neri Susanti; Yanto Effendi
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2010.62 KB) | DOI: 10.53697/emba.v1i2.204

Abstract

This study aims to determine the factors that most affect the work motivation of employees at PT PLN Persero ULP Teluk Segara Bengkulu. The analytical methods used were validity test, reliability test, multiple linear regression, coefficient of determination, F test and t test. Based on the research results show that: Multiple linear regression equation obtained Y = -1.740 + 0.090X1 + 0.201X2 + 0.326X3 + 0.471X4 + e. The desire to live (X1) has a significant effect on the work motivation of state civil servants (Y) at PT. PLN Persero ULP Teluk Segara Bengkulu because the significance value is 0.007 < 0.05. The desire for a position (X2) has a significant effect on the work motivation of state civil servants (Y) at PT. PLN Persero ULP Teluk Segara Bengkulu because the significance value is 0.000 <0.05. The desire for power (X3) has a significant effect on the work motivation of state civil servants (Y) at PT. PLN Persero ULP Teluk Segara Bengkulu because the significance value is 0.009 < 0.05. The desire for recognition (X4) has a significant effect on the work motivation of state civil servants (Y) at PT. PLN Persero ULP Teluk Segara Bengkulu because the significance value is 0.000 < 0.05. The desire to live (X1), the desire variable for a position (X2), the desire for power variable (X3), the desire for recognition variable (X4), simultaneously or together have a significant effect on employee motivation (Y) at PT. PLN Persero ULP Teluk Segara Bengkulu because the significance value is 0.000 < 0.05.
Factors Affecting the Job Satisfaction of the State Civil Apparents in the Office of Bappeda of Seluma Regency Ayu Pratika Sari; Sulisti Afriani; Rina Trisna Yanti
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2824.163 KB) | DOI: 10.53697/emba.v1i2.205

Abstract

The purpose of this study is to determine factors such as psychological factors, social factors, physical factors and financial factors that affect work satisfaction of Civil Servants in Bappeda Office of Seluma Regency. The sample in this study was 27 Civil Servants in Bappeda Office of Seluma Regency. The sampling technique used in the study was a census because all populations were sampled. Collecting data using a questionnaire and the method of analysis used is multiple linear regression, test of determination and hypothesis testing. The results showed a positive regression direction with the regression equation Y = 6.702 + 0.438X1 + 0.344 X2 + 0.146X3 + 0.638X4. Psychological factors have a positive and significant influence on work satisfaction of civil servant in Bappeda Office of Seluma Regency with a significant value of 0.023 which is small from 0.05. Social factors indicate a positive and significant influence on work satisfaction of civil servant in Bappeda Office of Seluma Regency with a significant value of 0.002 less than 0.05. Physical factors have a positive and significant influence on work satisfaction of civil servant in Bappeda Office of Seluma Regency with a significant value of 0.027, less than 0.05. Financial factors have a positive and significant effect on work satisfaction of civil servant in Bappeda Office of Seluma Regency with a significant value of 0.000, less than 0.05. Psychological factors, social factors, physical factors and financial factors have a significant and joint influence on performance of civil servant in Bappeda Office of Seluma Regency with a significant value of 0.000 is smaller than 0.05. This illustrates that if there is attention to psychological factors, social factors, physical factors and financial factors, civil servant satisfaction will increase
An Analysis of Factors Affecting Work Productivity of Employee at Sukaraja Sub-District Office of Seluma Regency of Bengkulu Province Egy Valistin; Ida Ayu Made Er Meytha Gayatri; Andriyani Prawitasari
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2551.454 KB) | DOI: 10.53697/emba.v1i2.206

Abstract

The purpose of this study is to determine factors such as motivation and work discipline that affect work productivity of employees at Sukaraja Sub-district Head Office of Seluma Regency. The sample in this study was 29 employees at Sukaraja Sub-district Head Office of Seluma Regency. The data Collection technique used is a questionnaire and the analytical method used is multiple linear regression, determination test and hypothesis testing. The results of the regression equation are Y = 10,107 + 0,417X1 + 0,361X2+ which means that motivation and work discipline have a positive influence on employee productivity at Sukaraja Sub-district Head Office of Seluma Regency. This illustrates that if the motivation and work discipline variables increase, the employee's work productivity will also increase. The result of the determination test is 0.567 or (56.7%). This shows that motivation and work discipline affect work productivity of employees at Sukaraja Sub-district Head Office of Seluma Regency by 56.7%, while the rest (100 - 56.7% = 43.3%) are explained or influenced by other variables not examined. Motivation and work discipline together have an influence on the work productivity of the employees at Sukaraja Sub-district Head Office of Seluma Regency, with a significant value of 0.000, less than 0.05. Motivation has a positive and significant effect on employee work productivity, because the significant value of 0.015 is smaller than 0.05. Work discipline has a positive and significant effect on employee work productivity, with a significant value of 0.028, which is smaller than 0.05.
Analysis of the Community Satisfaction Index on Public Services at the Sukaraja Sub-district Office, Seluma Regency Retno Dwi Putri Nurfarida; Oni Yulianti; Yanto Effendi
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2402.697 KB) | DOI: 10.53697/emba.v1i2.207

Abstract

The purpose of this study was to determine the Community Satisfaction Index of Public Services at the Sub-district Office of Sukaraja, Seluma Regency. The analytical method used is the Community Satisfaction Survey (SKM) based on the Regulation of the Minister of State Apparatus Empowerment and Bureaucratic Reform of the Republic of Indonesia Number 14 of 2017 with 9 indicators, namely requirements, procedures, completion time, costs/tariffs, product specifications, types of services, competence of implementers, behavior implementer, handling complaints, suggestions and inputs, facilities and infrastructure. From the analysis of the community satisfaction index in the Community Satisfaction Survey (SKM) for public services at the Sukaraja District Head Office, Seluma Regency, it is 77.75 with service quality B with good criteria because it is in the range of conversion interval values ​​of 76.61 - 88.30.
An Analysis of Village Fund Management Implementation Based on the Regulation of the Minister of Internal Affairs Number 20 of 2018 at Tanjung Agung Village of Tanjung Agung Palik Sub-District of North Bengkulu Regency Hadi Supriyono; Ahmad Soleh; Zahrah Indah Ferina
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4265.133 KB) | DOI: 10.53697/emba.v1i2.208

Abstract

The purpose of this research is to describe about the implementation of village financial management according to Minister law number 20 of 2018 at Desa Tanjung Agung, Kecamatan Tanjung Agung Palik North Bengkulu regency. The method which used in this research is interactive analysis. The result shows that the financial managemen has followed the law which mentioned in Peraturan Menteri Dalam Negeri Republik Indonesia No 20 of 2018 about village financial management which involves: 1 a planning of village chamberlain to manage and collect data for a year needs, village held a meeting with village officers, BPD and society to tell them the idea to develop the village for the future. 2) using the village fund was done by using village account, the list of transaction in and out is followed by complete transaction proof and legal. Kaur finance must record all transaction, 3) Kaur finance record all money in and out in general cash book and do closing every end of the month and report it to village secretary to be verified, the secretary tell the chief for the approval. The responsibility report by secretary is always in time and quicker from the deadline which decided before 10th on next month.4) chamberlain create a financial report every one semester, the detail based on the guidelines. The realization report of village APD realization on first semester announced exact time, every second week on July, while the second semester on the fourth week of January next year. Village financial report which reported by chief to the regent followed by subdistrict head consist of the report of village spending realization in procurement of good and service. 5) the responsibility of realization to regent always on time while the report to society through end year meeting and using banner.
The Effect of Supervision, Work Discipline and Career Development on the Performance of Employees of BPKD Office Seluma Distric Yulia Hartuti; Ida Anggriani; Nurzam Nurzam
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2372.447 KB) | DOI: 10.53697/emba.v1i2.209

Abstract

The analytical method used is the validity test, reliability test, simple linear regression, coefficient of determination, F test and t test. Based on the results of the study, it shows that Supervision (X1) partially has a significant effect on employee performance (Y) at BPKD Office Seluma Distric because the significant value is 0.001 < 0.05. Work discipline (X2) partially has a significant effect on employee performance (Y) at BPKD Office Seluma Distric because the significant value is 0.025 < 0.05. Career development (X3) partially has a significant effect on employee performance (Y) at the BPKD Office Seluma Distric because the significant value is 0.002 < 0.05. Supervision variables (X1), work discipline (X2) and career development (X3) simultaneously or together have a significant effect on employee performance (Y) at BPKD Office Seluma Distric because the significant value is 0.000 < 0.05.