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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 284 Documents
Analysis of The Implementation of Government Accounting Standards in the Preparation of Operational Reports to the Government of BPKD Bengkulu Province Arnita Anggraini; Oni Yulianti; Herlin Herlin
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v1i2.303

Abstract

This study aims to determine the suitability of the preparation of the Operational Report on the Government of the Regional Financial Management Agency of Bengkulu Province with PSAP No. 12 concerning Accrual-Based Operational Reports. The results of this study are expected to provide input, especially in the field of public sector accounting related to Accrual-Based Government Accounting Standards. This research was conducted at the Bengkulu Provincial Government Financial Management Agency. The data in this study are document and interview data. The data was obtained from the Bengkulu Provincial Financial Management Agency Government in the form of an Operational Report for the 2020 fiscal year. The data analysis technique used was a qualitative analysis method, which is a method that describes in advance the recording, recognition, and reporting of income and expenses to the Government of the Financial Management Agency. Bengkulu Province which was then adjusted to PSAP No.12 concerning Accrual-Based Operational Reports. The results showed that the preparation of the Operational Report on the Government of the Bengkulu Province Regional Financial Management Agency was in accordance with PSAP No. 12. This can be seen from the recording, recognition, and reporting of income and expenses in the preparation of the Operational Report in accordance with PSAP No. 12 concerning accrual-based Operational Reports.
Analysis of Accounting Information System of Raw Material Inventories Perumda Tirta Hidayah Bengkulu City Fenita Depriyanda Putri; Ida Anggriani; Rinto Noviantoro
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v1i2.304

Abstract

Method of analysis used in this study is a comparative method. Comparative Research is a study that compares the existence of one or more variables in two different samples. Where in this study the researchers compared one variable with two different objects. The results showed that the accounting information system for the inventory of raw materials at Perumda Tirta Hidayah, Bengkulu City, includes transactions for business use, system classification, production cycles. For transaction processes in Perumda Tirta Hidavah, Bengkulu City, such as the purchase process. the process of changing, the process of providing goods. For the use of SIA for businesses related to Perumda Tirta Hidayah are able to improve products or services, can cope with running out of raw materials, can provide the right information While the classification of related systems at Perumda Tirta Hidayah is about open and closed systems, man-made or artificial systems God, and a system whose performance can be ensured, And there is also a production cycle involved in Perumda Tirta Hidayah Bengkulu City in the production orders for the raw materials needed, payment of salaries, the product process is complete. This production cycle has a match and a discrepancy as the salaries of permanent employees are not paid based on the same absences that exist in the production cycle in the TMBooks book.
The Effect of Compensation and Job Satisfaction on Employee Motivation at the Office of the KPKNL Bengkulu Eko Satrea Ade Putra; Karona Cahya Susena; Abdul Rahman
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v1i2.305

Abstract

The purpose of this study was to determine the effect of compensation and job satisfaction on the work motivation of Bengkulu KPKNL employees. The sample in this study were 33 people at the Bengkulu State Property and Auction Service office. Collecting data using a questionnaire and the analytical method used is multiple linear regression, determination test and hypothesis testing. The results of multiple linear regression calculations obtained multiple linear regression equation Y = 8,993 + 0,424X1 + 0,381X2 + 6,136(e). The coefficient of determination of the Adjusted R square value is 0.474. This means that X1 (Compensation), and X2 (satisfaction) have an effect on motivation (Y) by 47.4% while the remaining 52.6% is influenced by other variables not examined in this study. The test results for the X1 variable (motivation) show the tcount value is greater than ttable at 2,424 > 1,693 and a significance value of 0.021 < 0.05. Because tcount > ttable and the significance value is less than 0.05, then H0 is rejected and Ha is accepted. This means that X1 (motivation) has a significant influence on work productivity (Y) of employees at PT. Four Lawang Agro Perkasa in Empat Lawang Regency. The test results for the X2 variable (job satisfaction) show the tcount value is greater than ttable at 3.258 > 1.693 and a significance value of 0.003 <0.05. Because tcount > ttable and the significance value is less than 0.05, H0 is rejected and Ha is accepted. This means that X2 (job satisfaction) has a significant effect on work productivity (Y) of employees at PT. Four Lawang Agro Perkasa in Empat Lawang Regency. The value of Fcount > Ftable (22,986 > 3,29) with a significant value of 0.000 < 0.05 indicates that simultaneously X1 (motivation) and X2 (job satisfaction) have a significant effect on work productivity (Y) of employees at PT. Four Lawang Agro Perkasa in Empat Lawang Regency.
Analysis of the Application of Financial Accounting Standards of Small and Medium Entities (SAK EMKM) and Cooperatives in the Preparation of Financial Statements at Cooperative Saves and Loans in Bengkulu City Lesi Dwiantini; Neri Susanti; Nenden Restu Hidayah
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v1i2.306

Abstract

The purpose of this study was to determine the application of financial accounting standards for micro, small and medium entities (SAK EMKM) and cooperatives in preparing financial statements at the Bengkulu City Joint Business Savings and Loan Cooperative. Data collection tools are carried out by means of documentation and unstructured interviews. The analytical method used is a comparative analysis comparing SAK EMKM and cooperatives will be compared with the application of accounting at the Joint Venture KSP Bengkulu City. Based on the results of research regarding the Analysis of the Application of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) and Cooperatives in the Preparation of Financial Statements at the Bengkulu City Joint Business Savings and Loans Cooperative, it can be concluded that the implementation of SAK EMKM in the Joint Venture KSP has been going well because partly large in accordance with SAK EMKM. Meanwhile, there are two items that do not meet SAK EMKM, namely the notes on the financial statements because the Joint Venture KSP has not made notes on the financial statements and the income statement which does not include a tax expense account.
Analysis of the Influence of Liquidity and Solvency on the Profitability of PT Bank Mandiri (Persero) Tbk Lisi Rahmadayanti; Yun Fitriano; Abdul Rahman
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v1i2.307

Abstract

This study aims to analyze the effect of liquidity (LDR) and solvency (CAR) on profitability BOPO. This analysis uses the independent variables of liquidity, solvency. The independent variable is focused on LDR, CAR while the dependent variable is profitability, namely BOPO. The data used is secondary data originating from the annual financial statements of independent banks listed on the Indonesian stock exchange for the period 2010 to 2020. The data testing method uses the classical assumption test, multiple linear regression, coefficient of determination (R2), by testing the hypothesis test. t and f test. The results of the study using multiple linear regression with t-test showed that LDR had a t-count value of 2.520 with a significant level of 0.03 more than 0.05 or 5%. The CAR has a t-count of 5.170 with a significant level of 0.016 which is greater than 0.05 or 5%. Based on the results of the f (simultaneous) test, it shows that the calculated f value is 9.929 with a significant level of 0.023 which is smaller than 0.05 or 5%. Thus, LDR, CAR have a positive and significant effect on BOPO
Sociological Analysis Of Islamic Law On Waqf Practices In Kyai Family In Bangkalan District Taufiq Azizul Akbar; Muttaqin Choiri
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v1i2.318

Abstract

In this study, the researcher analyzed sociologically Islamic law regarding waqf practices that occurred in the kyai's family in Bangkalan. Waqf in the Kyai's family, namely waqf that occurs in one family or the nazhir is the same person as the wakif or from the same family as the wakif. Therefore, it is necessary to study the topic of how the practice of waqf in the Kyai's family in Bangkalan Regency, the majority of which have family waqf practices, including those from the Kyai's family. This study uses a qualitative approach, while data collection uses interviews and observations as well as documentation studies. And from this study it can be concluded that waqf in the Kyai's family, the practice of waqf in the Kyai's family in Bangkalan Regency is indeed like a tradition or culture that cannot be separated. This is due to the existence of patterns of behavior (law) of citizens, laws and behavior patterns as creations and manifestations of social groups, and the reciprocal relationship between changes in law and social and cultural changes. . In addition, the influence of Islamic law on society and changes in society and also the influence of change and development of society on Islamic legal thought which has been mentioned in the sociological thought of Islamic law.
Analysis of the Role of ERP Systems in Business Process Integrity Indah Aryani; Rifki Akmal Tanjung; Niken Rahmadyah; Nurbaiti Nurbaiti
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v1i2.325

Abstract

As an Integrated system, ERP is a corporate information system designed to open all the resources, information and activities needed for complete business processes, namely ERP is software that integrates all processes within a company, can unify various components both physically and virtual , such as marketing, finance, production, and human resources. The integration process in business is considered very important for a company, its use through computer-based ERP systems can manage business and improve business performance better. System integration can reduce the trigger for lost or stolen data, using this ERP system can make an integrated process and avoid misuse and companies can unify and observe the pace of their business.
Survival Strategy and the Role of Technology in Measures of E-Business Progress in E-Commerce Applications Wahyu Andriansyah Naibaho; Niki Aulia; Nurbaiti Nurbaiti
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v1i2.327

Abstract

This study aims to find out how the strategy is to survive for the sake of the progress of the Ebusiness business with the progress of the virtual world at this time, the Internet has experienced an up (growth), decline (decline) and growth again. Not many companies that are involved in E-Business are able to adapt to the life cycle experienced by the internet. The benefits of e-business are not only from speeding up and practicing the company's internal processes, but also from its ability to spread profits to other members of the supply chain. Organizations can also add positive value to consumers through products and services in many ways that e-business can. Moreover, in a rapidly changing environment, the implementation of e-business can allow organizations to create competitive advantages to win the competition. Electronic Commerce (e-commerce) is the process of buying, selling or exchanging products, services and information via computer networks. ecommerce is part of the e-business, where the scope of e-business more broadly, not just commercial but also include business partners, customer service, job vacancies.
Marketing Strategy on Kepahiang Cahaya Baru Furniture Amrullah Amrullah
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v1i2.356

Abstract

Formulation of strategy marketing of company of including developing business mission, recognizing opportunity, and threat of eksternal company, specifying internal weakness and strength, specifying long-range objectivity, yielding alternative strategy, and chosen certain strategy be achieved.Target of which wish to be reached in this research is : To know strategy marketing of coffee powder stamp gold stork at company of Meubel Cahaya Baru kepahiang.Research type the used is descriptive of analysis. Method data collecting the used is method field of research by; Interview and Observation.Analysis method which is used in this research is method analysis SWOT (Strengths, Opportunities, Weaknesses, and Threats). This Analysis is relied on logic able to maximize strength and opportunity, but concurrently minimization can weakness and threat.
Analysis of Marketing Strategy to Increase the Number of Students at Primagama Educational Institution Bengkulu Branch Samsul Akmal; Solichin Solichin
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 1 No. 2 (2021): DESEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v1i2.357

Abstract

This study aims to re-analyze the marketing strategy carried out by Primagama educational institutions in order to increase the number of students. The analytical method used in this research is SWOT analysis. SWOT is an acronym for the initial letters, namely Strengths (strengths), Weaknesses (weaknesses), Opportunities (opportunities) and Threats (Threats). SWOT analysis can be processed if internal factors have been obtained, namely Strengths (S) and Weaknesses (W), external factors Opportunity (O) and Threats (T). From the results of processing the questionnaire data and other data, it is found that the point in quadrant I in the SWOT diagram means that Primagama Bengkulu branch is in a very favorable situation. Primagama Bengkulu branch has great opportunities and strengths so that they can take advantage of existing opportunities. The strategy applied in this condition is to support an aggressive policy (growth oriented strategy.