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Contact Name
Karona Cahya Susena
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karonacahya@gmail.com
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+6281541234500
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JL. RATU AGUNG NO. 4 A , ANGGUT BAWAH, RATU SAMBAN, KOTA BENGKULU, 38223
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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
The Effect of Perceptions of Service Quality on Parents' Decisions in Making Choices at IT Rabbani Private Middle School Bengkulu City Alvafindo Alvafindo; Khairul Bahrun
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.v3i1.1283

Abstract

This study aims to determine the influence of the influence of perceived service quality on the decisions of parents in making choices at private junior high schools IT Rabbani Bengkulu City. This type of research uses a quantitative descriptive research method. The population used in this study were parents of IT Rabbani Private Middle School students, Bengkulu City. The number of respondents in this study amounted to 132 people. The data collection method uses a questionnaire and uses analytical techniques using multiple linear regression analysis tests and hypothesis testing, namely the t test and f test. Based on the results of multiple linear regression, the regression equation Y = 10.646 + 0.436X and the results of the t-test and f-test of this study can be concluded that the perception of service quality has a significant effect on student parents' decisions. 7.909 > 1.657) and (sig α = 0.03 <0.50). This means H_0 is rejected and H_a is accepted. Perceptions of Service Quality (X) have a significant direct effect on Student Parents' Decisions (Y) at Private Junior High School IT Rabbani City of Bengkulu, this is evidenced by the F test showing the value of F_count>F_table, namely (62,545 > 3.16) and (sig α = 0.000 <0.050, this means that H_0 is rejected and H_a is accepted.
The Effect of Rewards and Career Development on Employee Performance at PT. Telkom Bengkulu Branch Dicky Stiawan; Eti Arini
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.v3i1.1288

Abstract

The purpose of this study was to find out whether rewards and career development simultaneously have a significant effect on employee performance at PT. Telkom Bengkulu Branch. This research is a type of quantitative research. Data collection techniques are documentation, observation and questionnaires. Data analysis techniques using descriptive analysis, multiple regression analysis, coefficient of determination (R2) and hypothesis testing. Based on the results of research on the effect of reward, career development and service quality on the performance of consumer employees at PT. Telkom Bengkulu, it can be concluded that Reward (X1) has a positive and significant effect on the performance of employees (Y) of PT. Telkom Bengkulu means increasing the rewards given by the company to employees, thus increasing employee performance. Career development (X2) has a positive and significant effect on employee performance (Y) PT. Telkom Bengkulu means that the career development provided by the company to employees increases, the employee performance increases. Rewards and career development jointly affect the performance of employees of PT. Telkom Bengkulu.
Factors Affecting Consumer Decisions In Purchasing Oppo Handphones In The City Of Manna Bengkulu Selatan Lorenza Aprilia; Neri Susanti; Yudi Irawan Abi
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.v3i1.1290

Abstract

The purpose of this research was to determine the factors that influence consumer decisions in purchasing oppo cellphones in the city of Manna, South Bengkulu. Methods of data collection is done by distributing questionnaires. While the analytical methods in this study are validity test, reliability test, multiple linear regression and hypothesis testing. The results of linear regression calculations show Y = 6.776 + 0.388X1 + 0.402X2. These results describe a positive regression direction, this means that there is a positive or significant influence between word of mouth (X1) and lifestyle (X2) on purchasing decisions (Y). The coefficient of determination is 0.664 or 66%, this indicates that the dependent variable (purchasing decision) can be explained by the independent variables (word of mouth and lifestyle) influencing purchasing decisions by 66%, while the remaining 34% purchasing decisions are influenced by other variables that are not included in this research model. From the F test obtained a significance value of 0.000 <0.05, which indicates that together X1 (Word of mouth), and X2 (Lifestyle), have a simultaneous significant influence on Purchase Decision (Y). Meanwhile, word of mouth partially influences the decision to buy oppo cellphones with a probability value (Sig) 0.014 <0.05, lifestyle influences purchasing decisions for oppo cellphones with a probability value (Sig) 0.006 <0.05.
The Effect of Professionalism, Organizational Commitment and Career Development on Employee Morale at PT. Citilink Indonesia Bengkulu Branch Office Andre Afrianda; Tezar Arianto
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.v3i1.1291

Abstract

The purpose of this study was to determine the effect of professionalism, organizational commitment and career development on employee morale at PT. Citilink Indonesia Bengkulu Branch Office.Every organization wants employees in their company to have good work loyalty so that organizational goals can be achieved properly. Formulation of the problem 1) Does professionalism affect the performance of PT. Citilink Indonesia Bengkulu Branch Office? 2) Does organizational commitment affect the performance of employees of PT. Citilink Indonesia Bengkulu Branch Office? 3) Does career development affect the performance of employees of PT. Citilink Indonesia Bengkulu Branch Office? 4) Do professionalism, organizational commitment and career development affect the morale of PT. Citilink Indonesia Bengkulu Branch Office? This type of research is a quantitative approach. The method used in this research is descriptive method. The population in this study were all employees of PT Cilitink Bengkulu branch, totaling 35 employees. a sample of 35 people. Based on the research results, professionalism has a positive effect on morale, thus the higher the professionalism, the higher the morale of employees at PT. Citilink Indonesia Bengkulu Branch Office. Organizational commitment has a positive effect on employee morale at PT. Citilink Indonesia Bengkulu Branch Office thus the higher the organizational commitment it will increase the morale of employees at PT. Citilink Indonesia Bengkulu Branch Office. Career development has a positive effect on employee morale at PT. Citilink Indonesia Bengkulu Branch Office thus the higher the career development it will increase the morale of employees at PT. Citilink Indonesia Bengkulu Branch Office. Professionalism, organizational commitment and career development together show a positive influence on morale. The test results show a significance value of <0.05.
The Influence of Reward, Punishment, and Work Environment on Work Discipline of Employees of Pt Tunas Dwipa Matra Kepahiang Branch Widia Permata Sari; Eti Arini
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.v3i1.1292

Abstract

This study entitled The Effect of Reward, Punishment, and Work Environment on Work Discipline of Employees of PT Tunas Dwipa Matra, Kepahiang Branch. The formulation of the problem in this study is whether the effect of reward, punishment, work environment on employee work discipline at PT Tunas Dwipa Matra Kepahiang branch. The purpose of this study was to determine whether the effect of reward, punishment, and work environment on the work discipline of employees of PT Tunas Dwipa Matra, Kepahiang branch. By using research test data analysis techniques, the results of the data can be concluded that the respondents' perceptions of Rewards (X1), Punishment (X2), Work Environment (X3) and Discipline (Y) with multiple linear regression results obtained the following equation: Y = 5.148 + 0.206 (X1) + 0.425 (X2) + 0.433 (X3) indicates that there is a positive effect between Reward (X1) Punishment (X2) and Work Environment (X3) on Work Discipline (Y). Variables Reward (X1), Punishment (X2) led to the determination of the effect of Discipline (Y) of R2 = 0.603 or approximately (60.3%) through individual (partial) and joint (simultaneous) hypothesis testing in this study using the t and f test, Reward (X1), Punishment (X2) and Work Environment (X3) = 0.000, meaning that the fsign value < 0.05 indicates that together they have a significant effect.
An Effect Of Company Size, Profitability and Financial Leverage on Earnings Response Coefficient (Empirical Study of Mining Companies Listed on The Indonesi Stock Exchange in 2019-2021) Hernadianto Hernadianto; Viranita Yolanda
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.v3i1.1300

Abstract

Earnings Response Coefficient is one of the methods used to determine the extent of the relationship between stock returns and earnings. Earnings Response Coefficient as a material for estimating stock returns when reacting to reported earnings. The purpose of this study was to determine the effect of company size, profitability and financial leverage on the earnings response coefficient of mining companies on the Indonesia Stock Exchange in 2019-2021. The population in this study amounted to 63 companies. While the samples obtained were 22 companies. The sampling technique uses a purposive sampling technique, the research method is a quantitative method. Data analysis used was descriptive statistics, classical assumption test, and multiple linear regression analysis using SPSS 26. The results showed that firm size had an effect on ERC with a significant value of 0.014<0.05, Profitability had an effect on ERC with a significant value of 0.007<0 .05, financial leverage has no effect on ERC with a significant value of 0.255> 0.05. Meanwhile, company size, profitability and financial leverage have a joint effect on ERC with a significant value of 0.010 <0.05.
The Effect of Inflation, Exchange Rate, Bi rate, Dow Jones Index on the Composite Stock Price Index (Empirical Studies on the Indonesian Stock Exchange in 2018-2022) Inzira Fauzia NoviaSari; Hesti Setiorini; Yusmaniarti Yusmaniarti; Chairul Suhendra
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.v3i1.1301

Abstract

The Composite Stock Price Index (IHSG) is a reflection of the Indonesian economy, when the JCI shows an increase, it means that the Indonesian economy is in a conducive condition and vice versa. To be able to find out what can help the movement of the JCI, several factors need to be considered, such as inflation, the exchange rate, the BI rate and the Dow Jones index. The purpose of this study was to determine the effect of inflation, exchange rates, the BI rate and the Dow Jones index (DJIA) on the JCI. This research was conducted at the IDX using a sample of 60 consisting of monthly data for all variables from 2018 to 2022 by determining the sample using a saturated sample or census sample. The data analysis technique used was the Classical Assumption Test and Partial Hypothesis Test (T Test) and Simultaneous (F Test) with the help of the SPSS 22 Program. The results showed that partially Inflation (X1) had no effect on the JCI with a significant value of 0.358> 0 .05 and t count 0.927<2.004, Exchange Rate (X2) has no effect on JCI with a significant value of 0.389>0.05 and t count -0.869<2.004, BI Rate (X3) has no effect on JCI with a significant value of 0.242>0, 05 and t count -1.182 <2.004, the Dow Jones Index (X4) has an effect on the JCI with a significant value of 0.000 <0.05 and t count 4.962>2.004. While simultaneously Inflation, Exchange Rate, BI Rate, and the Dow Jones Index have a joint effect on the JCI with a sig value of 0.000<0.0.
Influence Of Price And Product Quality On Customer Satisfaction (Case Study at the Obela Store in Bengkulu City) Subandrio Subandrio; M. Prawiro Putra Arizahan
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.v3i1.1308

Abstract

This study aims to determine the effect of price and product quality on consumer satisfaction (a case study at the Obela Store, Bengkulu City). This type of research uses a quantitative descriptive research method. The population used in this study are consumers who shop at the Obela Store in Bengkulu City. The number of respondents in this study were 70 people. The data collection method uses a questionnaire and uses analytical techniques using multiple linear regression analysis tests and hypothesis testing, namely the t test and f test. Based on the results of multiple linear regression, the regression equation Y = 2.828 + 0.924 (X1) + 0.077 (X2) and the results of the t test and f test of this study can be concluded that price has a significant effect on consumer satisfaction, this is evidenced by the results of the t test showing the value of t_hit >t_table (9.370 > 1.668) and (sig α = 0.00 <0.05). This means H_0 is rejected and H_a is accepted. Product quality has a significant effect on consumer satisfaction, this is evidenced by the results of the t test showing the value of t_hit>t_table (2.032> 1.668) and (sig α = 0.03 <0.05). This means H_0 is rejected and H_a is accepted. Price (X_1) and product quality (X_2) together have a significant effect on consumer satisfaction (Y) at the Obela Store Bengkulu City, this is evidenced by the F test showing the value of F_count>F_table, namely (83,604 > 2.38
An Analysis Of Internal Control System Of Merchandise Inventory At Toko Saga Motor Panorama In Bengkulu City Titin Dwi Jayanti; Karona Cahya Susena; Wagini Wagini
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1433

Abstract

This study aims is to find out whether the analysis of the internal control system for merchandise inventory at Toko Saga Motor Panorama in Bengkulu City is in accordance with the control system according to Mulyadi (2016: 488). The theory associated with the title explained is the internal assessment system. Toko Saga Motor Panorama in Bengkulu City, carries out cash and credit sales as an effort to attract as many customers as possible to Toko Saga Motor Panorama in Bengkulu City. This research is a type of descriptive research. The data collection method was carried out by observation, interviews and documentation obtained Toko Saga Motor Panorama in Bengkulu City. The results of this research show that the internal assessment system for merchandise inventory at Toko Saga Motor Panorama in Bengkulu City is not in accordance with the control system according to Mulyadi (2016: 488) so it can be said that it has not been carried out effectively. This can be seen from Toko Saga Motor Panorama in Bengkulu City which does not have its own control system and does not have adequate storage and there are no operations in the organizational structure at Toko Saga Motor Panorama in Bengkulu City because it is only carried out by two people who run all the divisions. In determining the inventory valuation method, the company uses the LIFO method because the last item will be the cost of goods sold. This will provide greater profits compared to the FIFO method.
The Influence of Tax Aggressiveness, Environmental Performance, Company Size on CSR Disclosure in Manufacturing Companies Listed on the IDX for the 2015-2021 Period Nadia Astianata; Yudi Partama Putra
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1472

Abstract

his study aims to examine the effect of tax aggressiveness, environmental performance, company size and CSR disclosure in manufacturing companies for the 2015-2021 period. The population in this study are all manufacturing companies listed on the IDX in 2015-2021 and the samples used in this study were taken using a purposive sampling method. The samples in this study are annual reports and company financial reports starting from 2015-2021 consisting of 33 manufacturing companies that meet the criteria, and based on the research year period there are 231 samples. The data collection technique was through the website (www.idx.co.id) and the official website of each company that was sampled in the study. The data analysis used was descriptive statistical test, hypothesis testing and multiple linear analysis was processed using the SPSS 26.0 for Windows program. This study aims to determine how much influence tax aggressiveness, environmental performance and company size have on CSR disclosure in manufacturing companies listed on the IDX in 2015-2021. Based on the results of the research and discussion described in the previous chapter, the conclusions that can be drawn from this study are as follows: The results of this study indicate that tax aggressiveness has a significant effect on disclosure of corporate social responsibility (CSR), environmental performance has no significant effect on disclosure of corporate social responsibility (CSR), and company size has a significant effect on disclosure of corporate social responsibility (CSR).