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Contact Name
Karona Cahya Susena
Contact Email
karonacahya@gmail.com
Phone
+6281541234500
Journal Mail Official
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
Implementation of Good Corporate Governance on the Performance of PT. Garuda Indonesia Amelia Azura; Fairuz Firjatullah; Maylin Azzahra; Nilam Utami Aqillah; Juliana Nasution
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i2.1130

Abstract

Good corporate governance is very important in a company. It is used to improve the company's business, to control and direct labor relations and can even increase the responsibilities of company managers. The implementation of GCG has been stated in Law no. 40 of 2007 concerning Limited Liability Companies and Law NO. 19 of 2003 concerning BUMN and Minister of BUMN Regulation Number PER 01/MBU/2011 concerning the Implementation of Good Corporate Governance. Like our research this time which raised the case of GCG implementation at PT. GARUDA INDONESIA. The research method used is a qualitative literature study, this study aims to determine whether the implementation of GCG in PT. GARUDA INDONESIA produces good performance or not in the company. And the results of this study convey that PT.GARUDA INDONESIA received a "very good" qualification.
An Analysis Of The Preparation Of Financial Statements Based On Accounting Standards For Micro, Small And Medium Entities At Meubel Asa Pratama Panorama Of Bengkulu City Neri Susanti; Sonalia Antama putri; Dewi Harwini
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1189

Abstract

This study aims to find out whether the Meubel Asa Pratama Panorama Business had recorded financial reports in accordance with the 2018 Micro Small and Medium Entity Financial Accounting Standards. The financial accounting standards for micro, small and medium entities are standards that were made simple by the Indonesian Accounting Association in 2016 but came into effect on January 1, 2018. These standards are made in three forms of financial statements, namely statements of financial position, profit and loss and notes on financial statements that can be used by micro, small and medium enterprises. The Meubel Asa Pratama Panorama Business is engaged in the fignuture field which produces or produces various forms of wood carvings such as tables, chairs, cabinets etc. This business has been established since 1993 until now which is located at Jl. Merapi Ujung No.67 Rt.26 Rw.09 Panorama of Bengkulu City. Methods of analysis In this study using comparative descriptive method. Make a comparison between the financial statements of Asa Pratama Panorama of Bengkulu City with the 2018 Financial Accounting Standards for Micro, Small and Medium Entities financial statements which consist of statements of financial position, profit and loss and notes to financial statements. The results showed that the Meubel Asa Pratama Panorama Business in Bengkulu City had prepared or recorded an appropriate financial position report of around 61.1%, a profit and loss report of 26.6% and notes on financial statements of 0%, so a comparison between the financial statements of Asa Pratama Panorama of Bengkulu city with Financial Accounting Standards for Small and Medium Micro Entities of 2018 cannot be said to be appropriate.
An Analysis Of The Determination Of The Cost Of Production Based On Order At Yanto Mie Milling Business In Muara Bangkahulu Of Bengkulu City Elisabeth Sekar Ambar Pratiwi; Neri Susanti; Abdu Rahman
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1190

Abstract

This study aims to find out the calculation of the cost of production based on orders placed by the Yanto Mie Milling Business and using job order costing in August 2022. The cost of production is a cost incurred to process or produce raw materials into goods ready for sale. In this study using the job order costing method where the cost of all production costs is collected for a particular product which can be separated from the identity of each product and the cost price is determined individually or the collection of production costs to determine production prices in businesses that produce products on an order basis. Yanto Mie Milling Business is engaged in culinary business or food sources. This business has been established since 2014 until now, which is located at Grand Kopri Housing Block A No. 88, Muara Bangkahulu, Bengkulu City. The analytical method in this study uses quantitative research. The results of the study show that there is a difference in the calculation of the cost of production carried out by the Yanto Mie Milling Business and that carried out by the author using job order costing. The calculation of the cost of goods carried out by the Yanto Mie Milling Business is Rp. 14,077,000, while the author uses job order costing of Rp. 14,867,000. The difference between the two calculations is Rp. 790,000. Because the Yanto Mie Milling Business still has a lot of costs that are not charged in the calculation of the cost of production, such as overhead costs that are not charged and non-production costs that are not charged. There is a difference in determining the selling price in this study, the difference is Rp. 1,518. The difference in the selling price was caused because the Yanto Mie Milling Business was not based on a percentage. That way the difference in profit/kg between the two calculations is IDR 1,365.
Analysis of Internal Control Systems for Merchandise Inventory in Minimizing Damage and Loss of Merchandise at the Indomaret Minimarket in Surabaya, Bengkulu City Andika Dwi Yudha Prasetya; Neri Susanti; Rinto Noviantoro
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1217

Abstract

Accounting Information System. The formulation of the problem in this study is how the internal control system for merchandise inventory minimizes damage and loss of merchandise at the Indomaret Minimarket Surabaya Bengkulu City. The purpose of this study was to determine the internal control system for merchandise inventory at the Indomaret Minimarket Surabaya Bengkulu City. This type of research is descriptive research. The research method used is descriptive qualitative method. Data collection was carried out by means of interviews and documentation. Sources of data used primary data and secondary data. The results of this study are that the internal control system for merchandise inventory at the Indomaret Minimarket Surabaya Bengkulu City has not been implemented properly because there is still no warehouse function. Effective measures to minimize damage and loss of merchandise and maintain inventory levels have not been implemented properly.
The Influence Of Perceptions Of Organizational Support, Training, Self-Concept And Communication On The Work Effectiveness Of Employees Of The Regional Secretariat Of Muara Enim Regency Hasmi Hasmi; Hardiyansyah Hardiyansyah; Fitriyah Fitriyah
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1220

Abstract

This research aims to identify and analyze the effect of perceptions of organizational support, training, self-concept and communication individually or collectively on the effectiveness of the employees of the Regional Secretariat of Muara Enim Regency. The research method used in this study is a quantitative method using questionnaires distributed to respondents. Test the quality of the data by using the validity test, reliability test. Analysis using statistical calculations with multiple regression formula, partial test simultaneous test and the coefficient of determination. The results of the study explain that perceptions of organizational support have no significant effect on the effectiveness of the work of Regional Secretariat employees in Muara Enim Regency. Training has a significant effect on the effectiveness of the work of the Regional Secretariat of Muara Enim Regency Staff. Self- concept has no significant effect on the effectiveness of the work of Regional Secretariat employees of Muara Enim Regency. Communication has no significant effect on the effectiveness of the work of the Regional Secretariat of Muara Enim Regency. Perceptions of organizational support, training, self-concept and communication have no significant effect on the effectiveness of the work of Regional Secretariat employees of Muara Enim Regency.
The Effect of Motivation and Work Environment on Employee Performance at PT. Indo Suhar Jaya Bogor Branch Melistiana Rachmawati; Taat Kuspriyono; Lady Diana Warpindyastuti
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1221

Abstract

This research aims to knowing the effect of motivation and work environment on employee performance of PT Indo Suhar Jaya Bogor Branch. The population of employees of PT Indo Suhar Jaya Bogor Branch was 110 employees. sampling in this study using the slovin formula as many as 52 employees. The data was collected through using a Likert scale that was administered using Microsoft Excel 2013 software and IBM SPSS Statistic 26 software. The research methods will be used in the form of a validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, coefficient of determination test, t test and f test. This study has 3 findings in accordance with the hypothesis proposed, namely: (1) that motivation has a positive and significant effect on employee performance, (2) that the work environment has a positive and significant effect on employee performance, (3) that motivation and work Environment have a positive effect on employee performance.
The Influence Of Leadership And Motivation On Work Engagement With Competence As Variable Intervening (Case Study Of Gurusma N 2 Lahat) M. Satria; Hardiyansyah Hardiyansyah; Nisma Aprini
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1222

Abstract

This study aims to reveal the effect of leadership and motivation on work engagement with competence as an intervention variable (a case study of a teacher at SMA Negeri 2 Lahat). This research method uses a quantitative approach. The research respondents were honorary teachers at SMA Negeri 2 Lahat as many as 39 people. Collecting data using a questionnaire on honorary teachers at SMA Negeri 2 Lahat. The results of the study showed that leadership has a significant effect on honorary teachers' work engagement at SMA Negeri 2 Lahat. Motivation has a significant influence on the work engagement of honorary teachers at SMA Negeri 2 Lahat. Competence has a significant influence on honorary teachers' work engagement at SMA Negeri 2 Lahat. Leadership, Motivation, and Competence have a significant influence jointly on honorary teachers' Work Engagement at SMA Negeri 2 Lahat.
The Effect Of Use Of Information Technology And Human Resources Competence On The Quality Of Financial Reports At The Ministry Of Religion, Muara Enim District Dian Astria; Linyansyah Linyansyah; Nisma Aprini
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1223

Abstract

The purpose of this study is to find out and analyze whether the use of information technology affects the quality of financial reports at the Ministry of Religion of Muara Enim Regency and to find out and analyze whether the competence of human resources affects the quality of financial reports at the Ministry of Religion of Muara Enim Regency. The research uses a quantitative approach using SEM analysis, namely Lisrel, data collection through questionnaires, interviews to confirm research results, and documentation and data analysis. 1) The results show that the effect of Information Technology Utilization on the quality of Financial Reports is significant, and has a positive influence on the quality of Financial Reports, this means that the higher the Utilization of Information Technology, the higher the quality of Financial Reports, 2) The results show that Competence Human Resources has a significant effect on the quality of Financial Statements, this means that the research hypothesis which states that the higher the Competence of Human Resources, the higher the quality of the Financial Statements is accepted.
The Influence Of Work Ability, Work Motivation, Work Situation, Job Satisfaction And Compensation System On Work Achievement Of Employees In The District Of Transportation Of Muara Enim Reza Pahlevi; Abdul Hamid; Darmin Darmin
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1224

Abstract

Research with the aim to determine and analyze the effect of work ability, work motivation, work situation, job satisfaction and compensation system partially and simultaneously on the work performance of employees of the Muara Enim District Transportation Office. The research method used in this study is a quantitative method using questionnaires distributed to respondents. Test the quality of the data by using the validity test, reliability test, normality test. The analysis used is descriptive analysis and inferential analysis using statistical calculations with multiple regression formulas, partial test simultaneous test and the coefficient of determination. The results of the study showed that work ability has a significant effect on the work performance of employees of the Muara Enim District Transportation Office. Work motivation has a significant effect on work performance. Work situation has a significant effect on work performance. Job satisfaction has a significant effect on work performance. The compensation system has a significant effect on work performance. Work ability, work motivation, work situation, job satisfaction and the compensation system have a jointly significant effect on the work performance of employees of the Muara Enim District Transportation Office.
The Influence Of Education Level, Learning Supervision, Work Climate, Work Enthusiasm, Principal's Managerial Ability And Work Ethic On Madrasah Aliyah Negeri 1 Muara Enim Teachers' Work Performance Abdul Nur Al Islami; Abdul Hamid; Yusnawati Yusnawati
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1225

Abstract

The author conducted research with the aim of knowing and analyzing the effect of education level, learning supervision, work climate, work enthusiasm, managerial ability of the principal and work ethic individually and collectively on the work performance of teachers at Madrasah Aliyah Negeri 1 Muara Enim. The research method used in this study is a quantitative method using questionnaires distributed to respondents. Test the quality of the data by using the validity test, reliability test, normality test. The analysis used is descriptive analysis and inferential analysis using statistical calculations with multiple regression formulas, partial test simultaneous test and the coefficient of determination. The results showed that the level of education had a significant effect on the work performance of Muara Enim 1 Madrasah Aliyah Negeri 1 teachers. Learning Supervision has a significant effect on achievement. Work climate has a significant effect on work performance. Morale has a significant effect on work performance. The Principal's Managerial Ability has a significant effect on work performance. Work Ethics has a significant effect on work performance. Level of education, supervision of learning, work climate, morale, managerial ability of the principal and work ethic have a significant effect on the work performance of Madrasah Aliyah Negeri 1 Muara Enim teachers.