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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 1,127 Documents
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Pengaruh Perception of Easy dan Perception Of Easefulness Terhadap Decision Usage FINA APP Pada PT. BCA Finance Medan Setiyawan, Dedy; Rafiki, Ahmad; Wijaya, Muslim
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3894

Abstract

This study aims to determine the effect of Perception Of Ease and Perception Of Easefulness on Decision Usage FINA APP at PT BCA Finance Medan. This research was prepared using quantitative methods using quantitative methods. The sample of this study were 96 respondents who were users of the FINA App application and one of the customers at PT BCA Finance Medan using a sample collection technique, namely purposive sampling technique. Data collection is done by distributing questionnaires directly so that the data collected will be processed using SPSS to obtain research results. Based on the results of the study, it was found that partially Perception Of Ease has a positive and significant effect on Decision Usage, partially Perception Of Usefulness has a positive and significant effect on Decision Usage and simultaneously Perception Of Ease and Perception Of Usefulness simultaneously have a positive and significant effect on Decision Usage FINA APP at PT BCA Finance Medan. In addition, the coefficient of determination in the Adjusted R Square column is 0.682 (68.2%), which describes that the value of variance owned by Decision Usage from the Perception Of Ease and Perception Of Usefulness variables is 68.2% and the remaining 31.8% is influenced by other variables or factors not examined and not explained in this study.
Analisis Dampak Akuisisi: Implikasi Terhadap Harga Saham, Struktur Modal dan Nilai Perusahaan (Studi Empiris : Perusahaan Akuisisi Yang Terdaftar di Komisi Pengawas Persaingan Usaha Periode 2019-2023) Rani, Dewi; Septian, Defel; Nabila, Fitri; Khairunnisa; Cahyani, Arie
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3903

Abstract

This study aims to examine and analyze the impact of acquisitions on stock prices, capital structure, and firm value of companies registered with the Competition Supervisory Commission during the 2019-2023 period. This research is a quantitative study with a comparative approach. The sample was determined using the purposive sampling method, resulting in 12 companies as the research sample. Stock prices were measured using an event study, capital structure was measured using solvency ratios, and firm value was measured using the Tobin’s Q ratio. The research data consisted of stock price data and annual report data. This study employed the Wilcoxon Signed-Rank Test for data analysis. The results indicate that stock prices, capital structure, and firm value do not show significant differences before and after the acquisition.
Pengaruh Content Marketing, Online Customer Review, dan Online Customer Rating Terhadap Keputusan Pembelian Produk Paddy di Tiktok Shop Ramadillah, Tsara Khalistha; Mubarok, Dadan Abdul Aziz
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3905

Abstract

The development of information technology and the increasing number of internet users, especially in Indonesia, have made social media a familiar source of information in society. As one of the most popular social media platforms in Indonesia, namely TikTok, TikTok presents the TikTok Shop feature that allows users not only to create content but also to make users sell directly. One of the local brands that utilizes this feature is Paddy. However, in 2024 data showed that Paddy's sales experienced a decline which was thought to be influenced by several factors, including Content Marketing, Online Customer Reviews, and Online Customer Ratings. This study aims to determine the effect of Content Marketing, Online Customer Reviews, and Online Customer Ratings on Paddy Product Purchase Decisions at TikTok Shop. The research method used is quantitative through a Google form questionnaire distributed to 100 respondents. The results of the study show that Content Marketing has a partial effect on Purchase Decisions, Online Customer Reviews have no partial effect on Purchase Decisions and Online Customer Ratings have no partial effect on Purchase Decisions. However, simultaneously Content Marketing, Online Customer Reviews, and Online Customer Ratings have a significant effect on Purchase Decisions.
Analisis Persepsi Mahasiswa Mengenai Praktik Penggelapan Pajak Berdasarkan Literasi Tarif Pajak dan Sanksi Pajak Supyan, Ita Suryanita; Oktaviani, Sani
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3914

Abstract

This research aims to analyze students' perceptions of tax evasion practices based on tax rate literacy and tax sanctions, to identify the barriers students face in perceiving tax evasion based on tax rate literacy and tax sanctions, and to determine ways to address tax evasion practices based on tax rate literacy and tax sanctions. The research design uses a case study approach. Data collection was carried out through interviews, observations, and documentation to gain a deeper understanding of students' views on tax evasion practices. The research findings indicate that good literacy regarding tax rates and tax sanctions has a positive impact on students' perceptions. A thorough understanding of fair tax rates and the consequences of tax violations can reduce the potential for tax evasion and improve compliance with tax obligations. Additionally, this research also found that internal factors, such as students' self-confidence, as well as external factors, such as insights gained from their surroundings and social media, also influence their views on tax evasion practices. The main barriers identified in understanding taxation are the frequently changing tax regulations and the complexity of tax materials. Furthermore, the perception of lectures being less interactive is one of the factors influencing students' understanding. The solution that can be provided is the improvement of more interactive learning and the application of teaching methods that simplify students' understanding of tax regulations and materials. This research is of a qualitative descriptive type.
Pengaruh Penggunaan Sistem Informasi Manajemen Keuangan Terhadap Kualitas Laporan Keuangan Pada Yayasan Daar El Haq Sejahtera Nk, Silvia Rizqiya Fauja; Arafat, Fauzi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3915

Abstract

The development of the digital era requires non-profit organizations, including foundations, to adopt information technology in financial management to improve accuracy and transparency. This study aims to analyze the effect of the implementation of the Financial Management Information System on the quality of financial statements at the Daar El Haq Sejahtera Foundation. This study uses a quantitative approach with a simple linear regression analysis method. Data collection was carried out through questionnaires distributed to 30 foundation employees involved in financial management. The results of the analysis show that the implementation of the Financial Management Information System has a positive and significant effect on the quality of financial statements, which includes aspects of relevance, reliability, understandability, and comparability. Optimal system implementation has the potential to improve accountability and transparency in the foundation's financial reporting process. These findings can be the basis of recommendations for other foundations in adopting information technology to improve effectiveness and efficiency in financial management.
Pengaruh Disiplin Kerja dan Job Description Terhadap Kinerja Karyawan Pada PT. Oasis Water Internasional Banyuasin Sumatera Selatan Shaputra, Muhammad Hendra; Afriyani, Fauziah; Purnamasari, Endah Dewi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3916

Abstract

Work discipline is an important factor that reflects the level of employee compliance with the regulations and standards set by the company. Meanwhile, a clear and detailed job description helps employees understand their duties and responsibilities, thereby increasing work efficiency and effectiveness. The research method used is quantitative with data collection through questionnaires distributed to employees at PT. Oasis Water Internasional Banyuasin South Sumatra. Data analysis was carried out using linear regression techniques to determine the extent to which work discipline and job descriptions affect employee performance. The results of the study showed that both work discipline and job descriptions have a positive and significant influence on employee performance. Thus, companies need to pay attention to and strengthen these two aspects to improve employee productivity and work quality.
Pengaruh Gaya Kepemimpinan Kepala Desa Terhadap Motivasi Kerja Perangkat Desa di Desa Cipangeran Kecamatan Saguling Kabupaten Bandung Barat Ramadhan; Makmur
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3918

Abstract

The following research aims to understand the leadership style of village leaders on the work motivation of village officials, as well as to analyze the impact of the leadership style of village leaders on village officials in Cipangeran, Saguling District, West Bandung Regency. The leadership style of village leaders in this study was measured through aspects of decision-making skills, motivational skills, communication skills, subordinate management skills, responsibility, and emotional control skills. Meanwhile, the work motivation of village officials was measured using internal factor indicators and external factor indicators. The research method used in this research is a descriptive and verification approach, followed by quantitative research types. The method of data collection in this research was carried out based on literature studies and field research by distributing questionnaires to the community in Cipangeran Village, Saguling District, West Bandung Regency. The results of the research show that the leadership style of the Village Head has an impact on the work motivation of village officials in Girimukti, Saguling District, West Bandung Regency. With a t-count value of 4.241> 2.086 t-table, it can be concluded that H0 is not accepted, while Ha applies. Thus, the hypothesis in this research shows that Ha is valid. Improving the leadership style of the Village Head can be done by involving village officials in decision-making, always exemplifying a disciplined work attitude towards village officials, clearly explaining tasks or jobs so that employees are able to carry out their jobs well, giving reprimands or sanctions to village officials who violate the rules, and always being wise in dealing with work problems faced by village officials. Improving the work motivation of village officials can be done by providing recognition and appreciation both verbally and in writing to employees who excel, providing compensation and bonuses to employees who excel, and providing career development paths for village officials with good work achievements.
Pengaruh Alokasi Dana Desa, Kebijakan Desa, dan Badan Usaha Milik Desa Terhadap Kesejahteraan Masyarakat Desa Karyalaksana Kecamatan Ibun Kabupaten Bandung Saputra, Syahdan Arip; Manjaleni, Rola
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3920

Abstract

This study examines the influence of village fund allocations, village policies, and Village-Owned Enterprises (BUMDes) on community welfare in Karyalaksana Village, Ibun Subdistrict. This study used quantitative methods with a sample of 96 people and conducted multiple linear regression to determine the relationship between the independent variables and community welfare, which is the dependent variable. The results showed that collectively, the three factors had a significant effect on community welfare, with village policy being the most influential factor. The results of this study reinforce that effective village governance is essential for improving community welfare. In addition, transparency in the management of village funds and community involvement in the formulation of village policies are important components for achieving optimal development outcomes. The implication is that village governments need to improve the effectiveness of BUMDes policies and management to provide wider economic impact. This study also provides insights for academics and practitioners in developing good governance-based development strategies.
Pengaruh Tingkat Suku Bunga Bank Indonesia, Jumlah Uang Beredar dan Tingkat Inflasi Terhadap Indeks Harga Saham Gabungan di Indonesia Aditya; Arafat, Fauzi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3933

Abstract

A country's capital market is an important part of its economic structure and a major force behind its economic dynamics.  An indicator of the overall performance of the Indonesian capital market is the Jakarta Composite Index (JCI).  The purpose of this study is to examine how the Jakarta Composite Index (JCI) is affected by the Bank Indonesia interest rate (BI-Rate), money supply (JUB), and inflation rate. Multiple linear regression analysis was used to examine secondary data from January 2021 to December 2023.  The results show that while BI-Rate and JUB have a large negative influence on JCI, inflation has a large positive influence.  These factors accounted for 83.7% of the variance in JCI, based on the Adjusted R Square value of 0.837.  With a significance level of less than 0.001 and an F value of 60.899, the regression model is statistically significant.  For investors and policy makers, this study provides important insights into how macroeconomic issues impact the dynamics of the JCI.
Analisis Penerapan Akuntansi Pada Usaha Micro Kecil dan Menengah (UMKM) Widanengsih, Ade; Suantha, Kasan K.
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3938

Abstract

The word Manirancan shop shows that it has not used recording according to accounting standards, it is still simple and not structured so that the information obtained is less accurate. The purpose of this study was to determine how accounting is applied to the Kedai kata manirancan, the obstacles faced by the Kedai kata manirancan and the owner's understanding of financial accounting records. The method used in this study used a qualitative method with observation, interviews, documentation and triangulation. The results of this study indicate that the Kedai kata Manirancan Financial Report Recording System is still based on cash in and out, does not record finances according to accounting standards. The conclusion of the study shows that the Kedai kata manirancan is still simple and does not fully refer to the SAK EMKM financial accounting standards.

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