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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 Skeptisme Profesional, Beban Kerja dan Pengalaman Audit terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris pada Kantor Akuntan Publik di Kota Banda Aceh) Cut Hamdiah; Asna Riza; Maryam; Cut Rusmina; Zulkhaidir Abdullah
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 1 (2023): Februari 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i1.912

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh skeptisme profesional, beban kerja dan pengalaman audit terhadap kemampuan auditor dalam mendeteksi kecurangan (studi empiris pada Kantor Akuntan Publik di Kota Banda Aceh). Penelitian ini dilakukan pada 8 (Delapan) KAP di Kota Banda Aceh. Model yang digunakan dalam penelitian ini adalah analisis linier berganda. Hasil penelitian menunjukkan bahwa skeptisme profesional, beban kerja dan pengalaman audit secara bersama-sama berpengaruh positif terhadap kemampuan auditor dalam mendeteksi kecurangan. Nilai koefisien korelasi (R) sebesar 0,961 menunjukkkan bahwa hubungan (korelasi) antara variabel indepnden (bebas) dengan variabel (terikat) sebesar 96,1%. Sedangkan koefisien determinasi (R2) sebesar 0,924 artinya, setiap perubahan-perubahan dalam variabel Skeptisme Profesional pada Kantor Akuntan Publik di Kota Banda Aceh dapat dijelaskan oleh perubahan-perubahan dalam variabel Beban Kerja dan Pengalaman Audit sebesar 0,924 atau 92,4% dan sisanya sebesar 7,6% dijelaskan oleh variabel lain di luar dari penelitian ini yang mungkin bisa mempengaruhi Skeptisme Profesional. This study aims to determinie the effect of professional scepticism, workload and audit experience on the auditor’s ability to detect fraud (Empirical study at a public accounting firm in the city of Banda Aceh. This research was conducted at 8 (Eight) ‘KAPs in the city of Banda Aceh. The model used in this research is multiple linear analysis. the result show that profesional skepticism, workload and audit experience together have a positive effect on the auditor’s ability to detect fraud. the value of the correlation coefficient that the relationship (correlation) between the independent variabel (free) and the (bound) variabel is 96,1%. While the (correlation) determination (R2) of 0,924 means that any changes in the variabel of professional scepticism at the public accounting firm in the city of Banda Aceh can be explained by changes in the workload and audit experience variables of 0,924 or 92,4% and the remaining 7,6% is explained bt other variables outside of this study that might influence professional skepticism.
The Effect of Sharia Bank Financing, Government Expenditures and Investment on Economy Growth in Indonesia Hariandy Hasby; Sufyani HS; Norvadewi; Anizir Ali Murad; Filus Raraga
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 1 (2023): Februari 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i1.913

Abstract

The objectives of this study is to analyze the influence of Islamic bank financing, government expenditure, and investment on economic growth in Indonesia. These three problems can be answered by the vector autoregressive model (VAR) and the vector error correction model (VECM). VAR/VECM is a type of macro-econometrics model that is commonly used to analyze economic fluctuations. In addition, researchers also have reasons for using this method, namely because of several advantages of this method. Islamic bank financing does not have a significant effect on economic growth in Indonesia. whereas, in the long term, Islamic bank financing has a significant and negative effect on economic growth with a coefficient value of -1.111488. This shows that in the long term, changes in Islamic bank financing will always be followed by changes in GDP in the reverse direction, meaning that if there is an increase of 1% in GDP, there will be a decrease of 1.11% in Islamic bank financing. In the short term, government spending has no significant effect on economic growth in Indonesia. whereas in the long run, government spending has a positive and significant influence on economic growth in Indonesia.
Analysis of the Influence of Fiscal Decentralization, Dependency Ratio, and Ratio of Independence on the Human Development Index in East Region of Indonesia Lilik Handayani; Seniorita; Samuel PD Anantajaya; Henky Hendrawan; Hendy Tannady
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 1 (2023): Februari 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i1.914

Abstract

The objectives of this study is to examine the influence of fiscal decentralization, dependency ratio and ratio of independence on human development index in east region of Indonesia. The method used in this research is quantitative research. This study used a sample of provinces in Indonesia. The samples used in this study were from 12 provinces in Eastern Indonesia, namely, West Nusa Tenggara, East Nusa Tenggara, North Sulawesi, Central Sulawesi, South Sulawesi, Southeast Sulawesi, Gorontalo, West Sulawesi, Maluku, North Maluku, Papua, and West Papua. In this study, we used secondary data types with the time period 2010-2019. In this study, all variable data units are percent. The data used in this study is secondary data in the form of panels, which is a combination of cross-sectional data and time series data. The conclusion of this study is that the degree of fiscal decentralization has an effect, but not significantly, and shows a negative relationship to the human development index. This shows that if there is an increase in the degree of fiscal decentralization, it will reduce the human development index.
Role of Product Quality and Store Atmosphere on Purchase Decision of Clothing Product Vintage Vibes Siti Aisyah; Chairul Anwar; Nugroho Djati Satmoko; Sutrisno; Uli Wildan Nuryanto
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 1 (2023): Februari 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i1.915

Abstract

The objectives of this study is to examine role of product quality and store atmosphere on purchase decision of clothing product of Vintage Vibes. This research uses quantitative research. This study aims to analyze the influence of product quality and store atmosphere on purchasing decisions at Vintage Vibes. In this study, there are two kinds of variables, namely the independent variable and the dependent variable. The independent variables in this study are product quality and the atmosphere in the store, while the dependent variable is purchasing decisions. The unit of analysis in this study is "vintage vibes," with the criteria being namely those who have purchased fashion products at Vintage Vibes. The result of this study show that product quality has a positive effect on purchase decisions. Store atmosphere has an influence on purchase decision. Product quality and store atmosphere have a joint effect on purchase decision.
The Role of Corporate Governance as a Moderating Variable in Relationship of Determinant Factors Stock Return Dian Rokhmawati; Desman Serius Nazara; Sutrisno; Muhammad Irvan; Deddy Novie Citra Arta
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 1 (2023): Februari 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i1.917

Abstract

The objective of this study is to examine the role of corporate governance as moderating variable in relationship between all of independent variables toward stock return. The type of research used in this research is causal associative research. Casual associative research is research that aims to determine the effect or relationship between two or more variables. This research is also a quantitative study. The quantitative method is a scientific approach that views a reality as classifiable, concrete, observable and measurable, the variable relationship is causal in nature where the research data is in the form of numbers and the analysis uses statistics. The conclusion from this study is that the Liquidity Variable has no effect on Stock Returns. Profitability Variable influences Stock Return. Solvency variable has no effect on Stock Return. Accounting Profit Variable influences Stock Return. Operating Cash Flow Variable influences Stock Return. The Independent Commissioner variable cannot moderate the influence of Liquidity on Stock Returns. Independent Commissioners cannot moderate the influence of Profitability on Stock Returns. Independent Commissioners cannot moderate the influence of Solvency on Stock Returns. Independent Commissioners cannot moderate the influence of Accounting Profits on Stock Returns. Independent Commissioners cannot moderate the influence of Operating Cash Flow on Stock Returns. The Audit Committee cannot moderate the influence of Liquidity, Profitability, Solvency, Accounting Profit and Operating Cash Flow on Stock Returns.
Implementasi Total Quality Management (TQM) Leader Untuk Kepuasan Pasien Rumah Sakit Gigi dan Mulut di Jakarta Ilham Arief; Any Setianingrum
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 1 (2023): Februari 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i1.918

Abstract

Total Quality Management (TQM) saat ini diyakini menjadi solusi untuk meningkatkan efektifitas pelayanan kesehatan dan kepuasan pelanggan. Indikator utama dari penerapan TQM ini adalah kepemimpinan. Studi ini memiliki tujuan guna mengidentifikasi bagaimana pengaplikasian TQM Leader Rumah Sakit Gigi dan Mulut Yarsi Jakarta. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dari 50 tenaga rumah sakit melalui pemanfaatan metode pengumpulan data yakni angket self-administered. Responden dari studi ini yakni tenaga kesehatan medis dan non medis RS Gigi dan Mulut Yarsi. Hasil dari penelitian ini dalam penerapan prinsip TQM Leader di RS Gigi dan Mulut Yarsi sangat baik.
The Role of Perceived Ease of Use, Trust and Perceived Usefulness on Intention to Use Customer of Tix Id Kartika Sari; Sherry Adelia; Ni Made Yusmini; Hasmidar; Agus Nurofik
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 1 (2023): Februari 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i1.920

Abstract

The objectives of this study is to examine the influence of perceived ease of use, trust and perceived usefulness toward intention to use of customer of Tix Id. This study is using a quantitative approach because the data used is in the form of numbers and was calculated using statistical methods. This study aims to analyze the causal relationship between perceived usefulness, perceived ease of use, and trust and the dependent variable, namely, the intention to use Dana in Tix Id. In order to focus more on the research being conducted, the scope of the research is focused only on users who are in South Jakarta and South Tangerang from March to August 2022. Result of this study is perceived usefulness in terms of saving time and money when purchasing a product or service has no effect on intention to use. Perceived ease of use, related to the ease of learning, understanding, and clarity in using a technology and making it easier for technology to do what users want it to do, has a significant positive influence on intention to use.
Efek Mediasi Struktur Kepemilikan pada Pengaruh Umur Perusahaan dan Opini Audit terhadap Financial Distress : (Studi Kausal Pada Perusahaan Property, Real Estate dan Konstruksi Tahun 2017-2021) Jennifer Jennifer; Eka Desy Purnama; Rudolf Lumbantobing
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 1 (2023): Februari 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i1.922

Abstract

Penelitian ini bertujuan untuk mengetahui efek mediasi struktur kepemilikan pada pengaruh umur perusahaan dan opini audit terhadap financial distress tahun. kajian tersebut didasarkan pada property, real estate dan konstruksi yang terdaftar di Bursa Efek Indonesia dari tahun 2017 hingga 2021 (BEI). Penulis menggunakan metode penelitian deskriptif dan asosiatif. Sampel terdiri dari 22 perusahaan perusahaan sektor konstruksi, properti dan real estate yang telah tercatat di Bursa Efek Indonesia pada periode 2017-2021, dengan pengambilan sampel menggunakan pendekatan non-probabilistic sampling dan metode purposive sampling. Data sekunder berupa dokumentasi dan studi pustaka digunakan untuk mengumpulkan data. Teknik analisis data menggunakan Partial Least Square (PLS) dengan software SmartPLS versi 3.0. Berdasarkan hasil penelitian ini, struktur kepemilikan tidak memediasi pengaruh umur perusahaan terhadap financial distress sedangkan Struktur kepemilikan memediasi penuh pengaruh opini audit terhadap financial distress pada perusahaan
Pengaruh Pemanfaatan Teknologi Informasi, Tingkat Pendidikan Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi kasus pada kantor desa se-Kecamatan Kaliori Kabupaten Rembang) Ayu Kumala; Hetty Muniroh; Agus Widodo
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 1 (2023): Februari 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i1.924

Abstract

Penelitian ini bertujuan untuk menjawab pertanyaan bagaimana pengaruh teknologi informasi, tingkat pendidikan, dan sistem pengendalian internal terhadap akuntabilitas pengelolaan dana desa pada kantor desa di Kecamatan Kaliori Kabupaten Rembang. Perangkat desa seperti sekretaris, bendahara, dan kepala desa yang bertugas mengelola dana desa menjadi fokus penelitian ini. Sampel penelitian diperoleh sebanyak 69 sampel dari seluruh desa yang tersebar di Kecamatan Kaliori Kabupaten Rembang. Populasi diambil sampelnya dengan menggunakan metode sampel jenuh dimana seluruh populasi diambil sebagai sampel. Menggunakan kuesioner untuk mengumpulkan data. Sebagai bagian dari proses analisis data, analisis regresi linier berganda dilakukan dengan menggunakan program SPSS versi 19. Kesimpulan penelitian menunjukkan bahwa walaupun teknologi informasi dan tingkat pendidikan berpengaruh positif signifikan, sistem pengendalian intern berpengaruh positif namun kecil terhadap akuntabilitas pengelolaan dana desa.
Pengaruh Literasi Keuangan, Sikap Keuangan Dan Tingkat Pendidikan Terhadap Perilaku Manajemen Keuangan Pada Pelaku Umkm Di Kecamatan Rembang Anisa Nur Khovivah; Hetty Muniroh
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 1 (2023): Februari 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i1.925

Abstract

Tujuan dari penelitian ini untuk membuktikan pengaruh literasi keuangan, sikap keuangan, dan tingkat pendidikan terhadap perilaku manajemen keuangan pada pelaku UMKM di Kecamatan Rembang. Kajian ini berfokus pada pelaku UMKM di Kecamatan Rembang. Pengambilan sampel dengan teknik purposive sampling. Data penelitian didasarkan pada sumber primer dan metode pengumpulan data berupa kuesioner. Aplikasi SPSS versi 19 digunakan untuk melakukan uji validitas, uji reliabilitas, uji hipotesis. Pengujian ini dilakukan terhadap 100 UMKM di Kecamatan Rembang, usahanya telah berjalan selama lebih dari 2 tahun serta melakukan pencatatan keuangan usaha. Penelitian ini menghasilkan literasi keuangan, sikap keuangan dan tingkat pendidikan berpengaruh positif signifikan terhadap perilaku manajemen keuangan.

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