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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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Analisis Pengembangan Kinerja Pegawai Pada Sub Bagian Kepegawaian Umum di Dinas Kesehatan (DINKES) Provinsi Jawa Barat Pratama, Danick Adi; Marselina, Resya Dwi
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.v11i3.4097

Abstract

This study aims to analyze the development of employee performance in the General Personnel Sub-Division at the West Java Provincial Health Office using a qualitative approach. Through descriptive analysis methods, data were collected through interviews, observations, and documentation studies. The results of the study indicate that employee performance can be improved through training programs, competency development, and a fair reward system. Although there are still some obstacles such as lack of coordination and a fairly high level of absenteeism, employee performance improvement programs continue to run well. Efforts to improve work quality continue to be carried out gradually in order to achieve more optimal effectiveness and efficiency in public services.
Analisis Strategi Pemasaran dan Inovasi Produk Mochica dengan Menggunakan Medsos (Tiktok) dalam Meningkatkan Penjualan Roswati, Ade Bila; Sugiharto, Muhammad
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.v11i3.4101

Abstract

Mochica is one of the MSMEs in West Bandung Regency and is also a leading product in Situ Ciburuy. The reason the author is interested in conducting research is because the researcher is interested in the marketing strategy and innovation of Mochica products in order to increase sales to online media (TikTok) which has much wider potential. Where the growth is less than my expectations, so information about the Mochica product is further expanded by using media on the TikTok application using an empirical approach. This research is descriptive qualitative, because this research is a study to reveal previously existing facts into a study that focuses on efforts to reveal problems and conditions, as they are, which are researched and studied as something whole. This research is descriptive research, because the data collected is in the form of words, pictures, and not numbers. The process of carrying out this qualitative research involves several important efforts, by asking several questions and procedures, collecting specific data, analyzing data empirically and the final report for this research has a flexible structure or framework. Mochica already has and implements its marketing strategy. The marketing strategy is through media (TikTok) and is analyzed based on (seven) variables in the 7P marketing mix.
Akuntansi Hijau : Meta Analisis Derisa, Putri; Purwanti, Meilani
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.v11i3.4102

Abstract

Climate change and environmental degradation has driven companies to adopt more sustainable business practices, including the implementation of Green Accounting. This study aims to conduct a meta-analysis of Green Accounting implementation across various industrial sectors, based on 90 Scopus-indexed journals published between 2020 and 2024. The study focuses on identifying the influencing factors, commonly used indicators, research subjects, as well as the trends and conceptual foundations frequently addressed in the literature. This research uses a qualitative approach through thematic content analysis. Data were collected through literature review using purposive sampling of relevant articles. The findings indicate that regulatory frameworks, stakeholder pressure, and technological advancements are the main drivers of Green Accounting adoption. The most frequently used indicators include Green GDP, ESG reporting, and ISO 14001 certification. Common research subjects are found in the manufacturing, energy, and financial sectors. The study also shows that Green Accounting practices have evolved year by year, with increasing adoption, although they still face challenges such as lack of standardized reporting frameworks and limited application among SMEs. This study concludes that standard harmonization, regulatory support, and strategic integration of Green Accounting are essential for long-term corporate sustainability.
Peran Sistem Informasi Manajemen Puskesmas (Simpus) Dalam Meningkatkan Pelayanan Kesehatan di Puskesmas Ciparay Susilawati; Fitria, Idha Jalilah
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.v11i3.4103

Abstract

SIMPUS promotes more structured and faster patient data management, reduces the risk of human error, and improves communication and coordination among health care professionals. Features such as notifications and electronic medical documents contribute to improving data accuracy and speed of access to information. However, the implementation of SIMPUS also faces challenges such as lack of personnel training and infrastructure limitations. This study recommends more in-depth training, development of more specific SIMPUS features, and optimization of SIMPUS benefits to improve the quality of health services at Ciparay Health Center.
Analisis Trend Laporan Keuangan untuk Menilai Kinerja Keuangan PERUMDA Air Minum Tirto Negoro Kabupaten Sragen Periode Tahun 2021-2023 Hisnati, Nafia Nur; Kusumastuti, Anggit Diah; Mutiasari, Annisa Indah
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.v11i3.4104

Abstract

This study was conducted with the aim of analyzing trends in the financial statements of PERUMDA Air Minum Tirto Negoro Sragen Regency during the 2021-2023 period to assess the company's financial performance. The method used is trend analysis with a focus on changes in key accounts such as assets, liabilities, equity, and receivables. This research is descriptive quantitative using secondary data in the form of annual financial statements. The results of the analysis show that there is a significant increase in fixed assets, which reflects the existence of long-term investments to support the smooth operation and expansion of the company. The decrease in liabilities indicates that the company is successful in managing debt more efficiently, which contributes to the improvement of liquidity conditions. In addition, the increase in equity driven by a grant from PT Oasen Netherlands further strengthened the company's capital structure and competitiveness in the water supply industry. Overall, PERUMDA's financial performance experienced consistent improvement over the analyzed period. This indicates that good financial management can support the company's operational sustainability and future growth and reflects efficiency in the management of the company's assets and liabilities.
Analisis Strategi Komunikasi dalam Meningkatkan Kinerja Aparatur Desa di Desa Ciburuy Kecamatan Padalarang Kabupaten Bandung Barat Khoerunisa, Fahra; Makmur
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.v11i3.4109

Abstract

This study aims to analyze the communication strategies implemented in improving the performance of village officials in Ciburuy Village. Effective communication is very important in village governance to ensure good coordination between the village head, village officials, and the community. The research method used is qualitative research with data collection techniques through interviews, observations, and documentation studies. The results of the study indicate that the communication strategies implemented in Ciburuy Village are quite effective in improving the performance of village officials. Some of the communication methods used include regular meetings, the use of WhatsApp groups, the "Simple Desa" application, and village information boards. Two-way communication between the village head and village officials creates a more harmonious work environment, where village officials feel more appreciated and more responsible in carrying out their duties. In addition, the use of technology in communication helps accelerate the dissemination of information and improve work coordination. With the implementation of more effective communication, it is hoped that the performance of village officials in Ciburuy Village will continue to improve so that services to the community are increasingly optimal and village development can run more efficiently.
Pengaruh Insentif dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada Bagian Office PT. Skinsol Kosmetik Industri Saripah, Siti; Priyani, Ismaya Dwi
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.v11i3.4112

Abstract

This study aims to determine the effect of incentives and work environment on employee performance in the Office section of PT Skinsol Cosmetics Industry. The population in this study were all employees of PT Skinsol Cosmetics Industry totaling 400 people. The sample used was the office section population totaling 50 people. The research method used in this study is a quantitative approach. As an initial step, the author collected data related to the topic being studied through books that were used as reference sources to obtain theoretical foundations and data analysis methods. The next step involves a research approach by examining a particular subject, where the conclusions produced only apply to that subject. From the results of the study entitled "The effect of incentives and work environment on employee performance in the office section of PT Skinsol Cosmetics Industry" and based on the data that has been collected and testing that has been carried out on the problem and supported by the theories underlying the previous chapters, it can be concluded as follows: The results of the study show that (1). Incentives have a positive and significant effect on employee performance in the Office Section of PT Skinsol Cosmetics Industry, (2). The work environment has a positive and insignificant effect on employee performance in the Office Section of PT Skinsol Cosmetics Industry, and (3). Incentives and work environment simultaneously affect employee performance in the Office Division of PT Skinsol Cosmetics Industry by 60.40%.
Pengaruh Kesadaran Masyarakat dan Pengetahuan Pajak Terhadap Kepatuhan Dalam Membayar Pajak Bumi dan Bangunan di Desa Manjalling Kabupaten Bulukumba Irfansyah, Muh. Nur; Marlinah, Andi; Nianty, Dara Ayu
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.v11i3.4115

Abstract

This study aims to analyze the influence of public awareness and tax knowledge on compliance in paying land and building taxes in Manjalling Village, Bulukumba Regency. Using a quantitative approach, primary data were collected from a sample of 100 residents through purposive sampling. The study reveals that both public awareness and tax knowledge partially have a positive and significant effect on tax compliance. Simultaneously, these variables also demonstrate a positive and significant influence on compliance behavior. The findings suggest that improving both awareness and understanding of tax obligations can enhance community compliance in land and building tax payments. This study contributes to better policy design and education strategies for improving local tax compliance.
Analisis Pengaruh Kualitas Konten Promosi Digital, Harga dan Customer Experience Terhadap Purchase Intention Produk Preloved Aguilika, Deykha; Ibrahim, Mozart Malik; Kholil, Muhammad; Violin, Vivid; Ulimaz, Almira
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.v11i3.4117

Abstract

This study aims to analyze the effect of digital promotional content quality, price, and customer experience on purchase intention of preloved products. There is a growing market for pre-owned goods due to the fact that they are both economically beneficial and environmentally friendly. To increase the likelihood that a consumer will make a purchase, digital marketers rely on two factors: the attractiveness of promotional content and the availability of competitive prices and excellent customer service. An online poll was used to collect quantitative data from one hundred people who have shopped for used goods through various marketplaces and social media. Linear regression analyses were performed on the data. The study found that factors such as pricing, customer service, and the quality of digital promotional content significantly impact the inclination to buy used products. In order to enhance their digital marketing tactics, preloved company actors can put these results into practice. By optimizing the visual quality and information of promotional content, setting appropriate prices, and creating a pleasant customer experience, business actors can increase consumer appeal and loyalty to preloved products. This study also opens up opportunities for further research on other factors that can influence purchase intention in the preloved industry.
The Influence of Perfectionism, Role Conflict, Fraud Auditing Training, and Remote Audit on Auditor Performance in Detecting Fraud Rahman, Rayesh Rasendriya; Irwansyah
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.v11i3.4118

Abstract

As the content of this research outlines an investigation of how factors such as perfectionism, role conflict, training in fraud auditing, and remote auditing practices influence auditors’ effectiveness in identifying fraud. The growing intricacy of financial activities, along with rapid technological advancements, highlights the need to explore variables that impact auditors' ability to detect fraudulent behavior. A quantitative method was applied through surveys distributed to auditors from the Audit Board of the Republic of Indonesia (BPK) located in Bengkulu Province. The accumulated data were reviewed by Partial Least Squares Structural Equation Modeling (PLS-SEM), selected for its robustness in processing complex frameworks, especially with limited sample units and non-normalized data distributions. Findings indicated that perfectionism, specialized training in fraud detection, and remote auditing contributed positively and significantly to auditors’ performance in fraud detection, whereas role conflict demonstrated a significant negative influence.

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