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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 Current Ratio, Return On Equity dan Debt To Equity Ratio Terhadap Harga Saham (Pada Perusahaan Konstruksi Bangunan di Bursa Efek Indonesia Periode Tahun 2014-2023) Rukmana, Azlina Nur Fitriani; Merliana, Vina
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.v11i2.3979

Abstract

This study aims to determine and explain the effect of Current Ratio, Return on Equity and Debt To Equity Ratio on Stock Prices in Building Construction companies listed on the Indonesia Stock Exchange for the 2014-2023 Financial Report Period with a sample of 7 companies. The research method used is quantitative with a descriptive and verification approach. Descriptive Statistical Analysis consists of Maximum Value, Minimum Value, Mean and Standard Deviation. The results of the descriptive analysis show that construction stock prices tend to decline during 2014-2023, while the financial ratios studied fluctuate and in 2020 tend to decline sharply. Verification Statistical Analysis consists of Classical Assumption Test and Multiple Linear Regression Test. Based on the results of partial hypothesis testing (t-test), the results obtained Current Ratio has no effect on Stock Price, while Return on Equity and Debt to Equity Ratio have an effect on Stock Price. While the simultaneous test through the F test, there is a simultaneous effect of Current Ratio, Return on Equity and Debt To Equity Ratio on Stock Price. Thus, the financial ratio determines investor decisions, thus affecting changes in stock prices. The absence of the Current Ratio indicates the characteristics of a building construction company where the Current Ratio cannot be used as a benchmark for increasing stock prices. Investors prefer long-term financial performance compared to short-term.
Menganalisi Daya Tarik Cafe Mbah Dharmo Ambarawa: Peran Harga, Promosi dan Kualitas Produk Dalam Keputusan Pembelian Saputra, Ari; Suryatama, Fajar; Rakhman, M. Arif
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.v11i2.3980

Abstract

The purpose of this study was to examine the impact of price, advertising, and product quality on customer purchasing decisions for Mbah Dharmo Ambarawa Cafe. With increasing competition in the culinary industry, business owners need to understand the factors that drive consumer decisions when choosing a product or service. This study uses a quantitative approach with measurement methods for 100 respondents selected using targeted sample technology. Data were analysed using SmartPLS 3.0 software using minimal structural equation modelling (PLS-SEM). The results showed that product quality has a significant positive impact on purchasing decisions, while not significantly affecting price and advertising campaigns. The implications of these findings suggest that improving product quality is an important factor for customer attraction and retention. Therefore, Cafe Mbah Dharmo recommends that we continue to maintain our product quality and consistency standards to increase customer satisfaction.
Pengaruh Kinerja Guru dan Motivasi Belajar Terhadap Prestasi-Siswa di Smk Surya Pertiwi Cililin Setiawan, Hasan; Ansen, Yopines
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.v11i2.3987

Abstract

This study examines the impact of teacher effectiveness and learning motivation on the academic performance of students at SMK Surya Pertiwi Cililin. Using a quantitative descriptive method with surveys and statistical analysis, the study sampled 78 students from grades X, XI, and XII through Simple Random Sampling. The findings indicate that teacher effectiveness and learning motivation significantly influence student achievement. Partially, teacher effectiveness has a major impact on academic performance, as evidenced by the t-value (3.384) exceeding the t-table value (1.992) and a significance level of 0.001 < 0.05. These results highlight the importance of improving teaching quality and student interest in learning to enhance academic performance. Therefore, strategies that focus on improving teaching methods and student motivation are expected to contribute to better learning outcomes.
Analisis Laporan Keuangan Untuk Mengukur Kinerja Keuangan Pada PT Kereta Api Indonesia (Persero) Periode 2019-2023 Achmadi, Ryan; 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.v11i2.3988

Abstract

This study examines the financial performance of PT Kereta Api Indonesia (Persero) during the period 2019 to 2023 through a comparative study of three main financial indicators: Current Ratio (CR), Return on Assets (ROA), and Debt to Equity Ratio (DER). This analysis aims to evaluate the company's liquidity, profitability, and capital structure and identify potential risks and opportunities for improvement by referring to industry standards according to Kasmir (2019). The author uses a descriptive qualitative research method in this study. The study conducted in the period 2019 to 2023 examined the results of the financial ratio analysis of PT Kereta Api Indonesia (Persero) showing that the Current Ratio (CR) averaged 1,111.7%, far above the ideal standard of 200%, reflecting very strong liquidity but inefficiency in the use of current assets. Return on Assets (ROA) averaged 6.76%, meeting Kasmir's minimum standard (5%), but still below the optimal level (10%), indicating the potential for less than optimal asset utilization. The average Debt to Equity Ratio (DER) is 162.8%, exceeding Kasmir's safe limit (maximum 100%), indicating high dependence on debt and long-term solvency risk. The study concluded that PT KAI needs to balance liquidity, profitability, and solvency strategies to achieve long-term financial stability. The implications of the analysis results can be a reference for management in formulating operational and financial policies, as well as for stakeholders in assessing the company's investment prospects.
Analisis Kepatuhan Wajib Pajak terhadap Penggunaan E-Filing dengan Pendekatan Technology Accetance Model (TAM) di Wilayah Blitar Susanti, Diva; Fristiani, Nosilia
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.3992

Abstract

This study aims to explain the relationship between perceived usefulness and ease of use on the influence of taxpayer compliance using the E-Filing application. In addition, this study also evaluates the role of using the E-Filing application as an intervening variable between perceived usefulness and perceived ease of use on taxpayer compliance. This research method uses a quantitative approach by distributing questionnaires to Taxpayers via Google Form containing statements of agreement or disagreement with the statements in the questionnaire. The questionnaire was distributed to Taxpayers who had used the E-Filing tax application system in the Blitar area. Data were analyzed using IBM SPSS 26 and IBM AMOS 20. The results of this study are expected to provide an understanding of tax application users and provide knowledge for application developers about the factors that must be developed in the application to make it easier to accept and use.
Dampak Green Marketing dan Green Brand Image terhadap Keputusan Pembelian pada Konsumen Laki-laki Produk Fashion Ramah Lingkungan Merk X di Kediri Palupi, Shara Merry; Putranti, Ellyn Citra
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.v11i2.3997

Abstract

The research conducted has the intention and purpose of providing references regarding the impact of green marketing and green brand image on purchasing decisions of male consumers of environmentally friendly fashion products brand X in Kediri. This study uses a quantitative approach with multiple linear regression analysis data analysis techniques. The population of the study was 103 consumers of environmentally friendly fashion products brand X in Kediri, the sampling technique used purposive sampling which applied several criteria to produce a sample of 63 people. The results of the study indicate that green marketing and green brand image have an impact on purchasing decisions of male consumers of environmentally friendly fashion products brand X in Kediri, both partially and simultaneously. The conclusions drawn from this study indicate that male consumers have logical characteristics, where they are considered more loyal to products that suit their needs and desires. In addition, male consumers tend to prefer recycled fashion products that are more environmentally friendly, in addition to being aware and caring about the environment, also because these products have their own uniqueness so that they can be said to be anti-mainstream products.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) Studi Kasus Warung Teh Dua-dua Gunawan; Krishandayani, Vera
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4003

Abstract

MSMES play a crucial role in Indonesia's economy, but most have not yet also adopted SAK EMKM for business actors. The purpose of this study is to explore the mechanism for preparing financial statements at Warung Teh Dua-Dua and whether it has been guided by SAK EMKM for business actors. of Warung Teh Dua-Dua is prepared and whether it has been guided by SAK EMKM, as well as identifying obstacles in its application. EMKM, as well as identifying obstacles in its application. This research applies a qualitative method with a descriptive approach, where data is collected through interview techniques, observation, and documentation. The research findings reveal that the financial statements of Warung Teh Dua-Dua are still limited to recording cash in and out and have not been guided by SAK EMKM and not yet guided by SAK EMKM. The main obstacle encountered is the lack of understanding of business actors about accounting, lack of training, and time constraints in preparing reports. time constraints on report preparation. In fact, the application of SAK EMKM can increase financial transparency and access to funding. Therefore, therefore, accounting training, utilization of simple technology, as well as support from the government so that MSMEs can implement SAK EMKM support from the government so that MSMEs can optimally implement SAK EMKM.
Analisis Kinerja Keuangan Pengelolaan Dana Desa Berdasarkan Rasio Efektivitas dan Rasio Efisiensi Pada Desa Padamulya Kecamatan Majalaya Kabupaten Bandung Gunawan; Fauziah, Lilis Nur
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4004

Abstract

This study aims to evaluate the effectiveness and efficiency of financial management in Padamulya Village, Majalaya District, Bandung Regency, with a focus on the ADD (APBD) for the years 2022 and 2023. Given that the data analyzed consists of numerical figures from financial reports, this study employs a qualitative approach with data collection methods including interviews and documentation techniques. Data analysis is conducted descriptively using the effectiveness and efficiency ratio calculations. The findings indicate that the financial management by the Padamulya Village Government has been well-executed. The effectiveness ratio of village funds for 2022–2023 is categorized as effective, signifying that the village has successfully met its financial targets. However, variations in budget effectiveness were observed, primarily due to certain allocations disbursed at the end of the year that were not immediately realized and were only completed in the following year. Nevertheless, various planned programs were successfully implemented as expected. From an efficiency perspective, the village's budget management during this period was carried out optimally. The Padamulya Village Government considers an activity effective if it is implemented according to the predetermined plan. Overall, the village's financial management has demonstrated a positive performance in supporting local development and community welfare.
Systematic Literature Review On Information Technology (IT) Skills And Understanding For Internal Auditors Harahap, Aulia Rahman
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4008

Abstract

This systematic literature review examines the evolving role of Information Technology (IT) skills and understanding in enhancing the effectiveness of internal auditors. In recent years, the growing complexity and reliance on digital systems in organizations have prompted a shift in the required skill set for internal auditors. The review synthesizes studies from diverse sources to identify key IT competencies, tools, and frameworks that contribute to the internal audit function. It explores how IT knowledge influences auditing processes, risk management, and compliance assurance. Through a rigorous selection of peer-reviewed articles, books, and case studies, the review highlights the increasing importance of IT skills, including data analytics, cybersecurity awareness, and knowledge of emerging technologies. The findings indicate that internal auditors who possess a robust understanding of IT systems are better equipped to identify risks, evaluate controls, and provide strategic insights. The review also discusses the challenges auditors face in acquiring and applying these skills and offers recommendations for continuous professional development. Ultimately, this review underscores the necessity for internal auditors to bridge the gap between traditional auditing practices and modern technological advancements to enhance organizational governance and performance.
Pengaruh Program Pemutihan Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Pada Kantor SAMSAT Kabupaten Bandung II Soreang Wati, Rinda; Saepuloh, Cepi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4010

Abstract

The vehicle tax amnesty program is a policy implemented by local governments to improve vehicle taxpayer compliance by eliminating penalties and providing tax relief. This study aims to analyze the effect of the vehicle tax amnesty program on vehicle taxpayer compliance at the SAMSAT Office of Bandung Regency II Soreang. This research employs a quantitative method with a associative approach. Data was obtained through questionnaires distributed to 100 registered vehicle taxpayers at the SAMSAT Office of Bandung Regency II Soreang. Data analysis was conducted using simple linear regression to examine the relationship between the vehicle tax amnesty program as an independent variable and taxpayer compliance as a dependent variable. The results show that the vehicle tax amnesty program has a positive and significant effect on taxpayer compliance. The coefficient of determination (R²) value of 27.7% indicates that the tax amnesty program explains 27.7% of the variance in taxpayer compliance, while the remaining 72.3% is influenced by other factors. However, the study also found the potential for moral hazard, where taxpayers tend to delay tax payments in anticipation of future amnesty programs.

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