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JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Published by Lembaga Komunitas Informasi Teknologi Aceh
ISSN : 24605891     EISSN : 25795635     DOI : https://doi.org/10.35870/jemsi
Core Subject : Economy,
Economics, Econometrics & Finance
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) is an electronic independent international scientific and academic journal that aims to publish scholars’ original and high-quality manuscripts and reports in all fields of business. JEMSI adheres to an open access policy to accelerate the barrier-free dissemination of scientific knowledge which can result in higher visibility and increased citation for authors works. Manuscripts in the forms of Research, Literature review, Case study, Conceptual, Viewpoint, General review, Book review are welcomed. Research with an interdisciplinary approach is highly preferred in this journal.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol. 12 No. 3 (2026): Juni 2026" : 7 Documents clear
Pengaruh Citra Destinasi, Harga, Tempat, dan Aksesibilitas Terhadap Minat Berkunjung Wisatawan Ke Museum Mulawarman Tenggarong Sabran, Sabran; Iskandar, Iskandar; Palinggi, Yonathan; S, Syahruddin; Noryana, Noryana
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6224

Abstract

The Mulawarman Museum is an important cultural and historical destination, housing the rich heritage of the Kutai Kartanegara Ing Martadipura Kingdom. This study aims to determine the influence of destination image, price, location, and accessibility on tourist visit interest, partially and to determine the most dominant variable. The urgency of this research is to maintain the momentum of increasing and even multiplying visitor interest with a more targeted approach. Destination image significantly influences tourist visit interest to the Tenggarong Museum. The hypothesis is accepted and proven true. Price does not significantly influence tourist visit interest to the Tenggarong Mulawarman Museum. The hypothesis is rejected and proven true. Location does not significantly influence tourist visit interest to the Tenggarong Mulawarman Museum. The hypothesis is rejected and not proven true. Accessibility  significantly influences tourist visit interest to the Tenggarong Mulawarman Museum. The hypothesis is accepted and proven true. Accessibility is the most dominant variable and has the greatest influence among the other variables. The hypothesis is accepted and proven true.
Profitabilitas Memoderasi Pengaruh Green Accounting Dan CSR Terhadap Pertumbuhan Laba Sutiani, Sutiani; Dedyansyah, Ahmad Farid; Indira, Irma
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6245

Abstract

This study aimed to examine the effect of green accounting and corporate social responsibility (CSR) on profit growth, with profitability as a moderating variable, in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employed a quantitative approach using multiple linear regression analysis and Moderated Regression Analysis (MRA). The sample consisted of 13 mining companies selected through purposive sampling, resulting in 65 observations. The study utilized secondary data obtained from corporate financial reports and was analyzed using IBM SPSS software. The results of the study show that green accounting has a positive and significant effect on profit growth. While CSR has a negative and significant effect on profit growth, profitability has been proven to have a significant effect on profit growth. In addition, profitability has a significant effect on moderating the relationship between green accounting and profit growth. However, profitability is not able to moderate the influence of CSR on profit growth. These findings indicate that in companies with high levels of profitability, the influence of green accounting and CSR on profit growth tends to weaken.
Kesiapan Pengguna Digital Banking Terhadap Transformasi Sistem Akuntansi Berbasis Blockchain: Studi Kasus Pada Mahasiswa Perguruan Tinggi Negeri di Daerah Istimewa Yogyakarta Dewanto, Daniel Bangkit Cahyo; Purnamasari, Dian Indri
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6252

Abstract

The development of blockchain technology has driven the transformation of accounting systems in the banking industry, particularly through digital banking services. However, user readiness remains a major challenge in the adoption process. Therefore, this study aims to analyse the factors that influence user readiness in adopting blockchain technology. The Unified Theory of Acceptance and Use of Technology (UTAUT) model was used as an approach to identify factors that influence users' intentions to adopt blockchain-based accounting systems. This study used a quantitative survey method. Data were collected through a Likert scale questionnaire distributed to students who are digital banking users in the Special Region of Yogyakarta. A total of 139 respondent data were analysed using multiple linear regression with the help of SPSS version 26. The results showed that performance expectancy, effort expectancy, social influence, and facilitating conditions had a positive and significant effect on the behavioural intention of blockchain-based digital banking users. These findings indicate that perceived benefits, ease of use, social influence, and infrastructure support are important factors in increasing users' readiness and interest in adopting blockchain technology in banking accounting systems. This indicates that the higher the perceived benefits and ease of use of the technology, and the stronger the social influence and infrastructure support available, the greater the readiness and intention of users to adopt blockchain technology. These findings confirm that user readiness is a key factor in supporting the successful transformation of blockchain-based banking accounting systems.
Investasi Bijak: Bagaimana Pengetahuan Keuangan dan Literasi Keuangan Mempengaruhi Keputusan Investasi Guru Di Kota Palangka Raya Dengan Minat Investasi Sebagai Mediasi Nurwati, Solikah; Mahrita, Ani; Nahan, Noorjaya; Syamsudin, Achmad; Peridawaty, Peridawaty
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6278

Abstract

The development of financial technology and increasing public access to investment instruments, encourage the participation of various professional groups to invest in the capital market. Teachers who are classified as employees and professionals have a lower level of financial literacy compared to other professions, so the population of this study is active ASN status teachers at SMAN Palangka Raya City = 538 people, with a random sample obtained 100 teachers. Analysis with Smart PLS version 4.0. Using four latent variables; two endogenous variables (investment knowledge and financial literacy); one moderating variable (investment interest) and one exogenous variable (investment decision). The four variables were analyzed for their direct and indirect influence between endogenous, moderating, and exogenous variables. The output results of R²: 1) investment interest = 0.182 (weak), 2). Investment decision = 0.218 (weak) and the results of the study show: (1) investment interest is influenced by investment knowledge variables and financial literacy with a positive relationship; 2) financial literacy is able to influence teacher investment decisions with a unidirectional relationship, but investment knowledge and investment interest cannot influence investment decisions; 3) investment interest is not able to act as a link between investment knowledge and financial literacy towards investment decisions of SMAN teachers in Palangka Raya City in the capital market.
Tranformasi Digital dan Efektivitas Pengendalian Internal Penagihan Service Charge Mengunakan Aplikasi MOaja Cahyati, Diah Nur; Munandar, Agus
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6281

Abstract

The development of digital technology has encouraged organisations to transform their business processes and internal control systems. One form of this transformation is the digitisation of the service charge billing system in property management. This study aims to analyse the implementation of the MOaja application as a form of digital transformation and its impact on the effectiveness of internal control of service charge billing at the Grand Slipi Tower Building in West Jakarta using the COSO framework. The research method used is a descriptive qualitative approach through observation, interviews with management, and documentation studies of the billing system before and after the implementation of the MOaja application. The results of the study indicate that the implementation of the MOaja application has improved the efficiency and accuracy of the billing process, accelerated the delivery of information to tenants, and strengthened internal control, particularly in the areas of control activities, information and communication, and monitoring. The digitisation of the billing system also produced a clear audit trail, increased transparency, and minimised the risk of recording errors. Thus, digital transformation through the MOaja application not only improved the quality of service charge billing services but also contributed significantly to strengthening the effectiveness of internal controls in property management.
Analisis Penerapan Akuntansi Syariah Berdasarkan PSAK Tentang Pembiayaan Musyarakah Nomor.406 Di BMT Fajar Bina Sejahtera Metro Faizah, Fellita Nur; Yudistira, Era; Nisa, Thoyibatun; Swandini, Witantri Dwi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6326

Abstract

This study discusses the application of sharia accounting to musyarakah financing based on PSAK 406, in order to assess its compliance with applicable standards and identify the obstacles faced by BMT Fajar Bina Sejahtera Metro in implementing musyarakah financing contracts. The practice of musyarakah financing in BMT often faces obstacles related to capital recording, profit sharing ratio allocation, and financial reporting processes. Although PSAK 406 serves as a guide, its implementation is not always optimal. This study aims to initiate the implementation of sharia accounting in musyarakah financing in accordance with PSAK 406, assess compliance with established standards, and identify the challenges faced by BMT Fajar Bina Sejahtera Metro in implementing musyarakah financing contracts. This approach uses data collected through surveys and direct interviews with BMT, which is sometimes referred to as a qualitative descriptive method. The research findings indicate that BMT Fajar Bina Sejahtera Metro fails to implement musyarakah financing accounting practices that are in line with sharia standards. After analysis, the researcher concluded that BMT Fajar Bina Sejahtera Metro has not sufficiently complied with PSAK No. 406 in its application of musyarakah financing accounting practices. This lack of compliance is particularly relevant to the recognition, measurement, presentation, and disclosure of transactions as a passive partner, which could facilitate fraudulent activities. Consequently, the inaccurate determination of capital and loss sharing is hampered by limited customer interest and understanding of the complex musyarakah mechanism, as well as operational procedures and recording techniques that lack transparency and fail to meet established standards.
Pengaruh Komitmen Karier Terhadap Kesuksesan Karier Dengan Tipe Karier Sebagai Variabel Moderasi Pada Pekerja Lepas Generasi Z Safinatunnajah, Naura; Husna, Aftina Nurul
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6336

Abstract

Career commitment is an important psychological resource for career development, particularly in the context of freelance work, which is characterized by flexibility and a lack of formal career structures. As Generation Z's participation in the gig economy increases, empirical studies on the role of career commitment in freelancers' career success are still relatively limited, especially in Indonesia. This study aims to examine the influence of career commitment on career success and the role of career type as a moderating variable in Generation Z freelancers. This study used a quantitative approach with a cross-sectional survey design. Participants were 158 Generation Z freelancers aged 17–28 years old, using a stratified random sampling technique based on domicile. Career commitment was measured using the Career Commitment Scale, while career success was measured through subjective and objective indicators modified from previous research. Data were analyzed using linear regression and moderated regression analysis. The results showed that career commitment had a significant effect on career success. However, career type was not shown to moderate the relationship between career commitment and career success. These findings suggest that career commitment plays a significant role in enhancing the career success of Generation Z freelancers, regardless of their career type orientation. The theoretical implication of this research is the importance of considering the contemporary work context in understanding career dynamics, where the boundaries between linear and non-linear careers are becoming increasingly blurred. Practically, these findings emphasize the urgency of developing programs that focus on strengthening career commitment as a foundation for success for Generation Z freelancers.

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