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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 Pengendalian Piutang Terhadap Piutang Bank Emok di Desa Tempuran Gunawan, Syahrul; Sandi, Santi Pertiwi Hari; Patoni, Khaerudin Sidik
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.v11i3.4212

Abstract

This study uses a qualitative method using a triangulation approach that can be used to ensure data validity by verifying information from various sources. Bank Emok is one of the non-bank financial institutions in Indonesia that is now increasingly popular, especially among rural or village communities. Urgent needs encourage people to seek quick loan solutions to meet their needs. Bank Emok offers a money lending program and quick solutions to financial problems. With the existence of these non-formal institutions, it is considered that the community can make it easier to get money. However, every loan certainly has risks, one of the risks that occurs is bad debt. This study aims to determine the lending procedure at Bank Emok, and to analyze the control of receivables at Bank Emok in Tempuran Village. Data were collected through observation, interviews and documentation and then reanalyzed. The results of this study indicate that Bank Emok activities in Tempuran Village implement clear lending procedures and the existence of a joint liability system on customer loans minimizes the occurrence of bad debt.
Efisiensi Alokasi Aset untuk Meningkatkan Kinerja Keuangan Perusahaan pada Industri Manufaktur Indonesia Sugiharto, Amo; Heriyanti; Yulhendri; Al Rifqi, Fiere Ahmad; Wibowo, Pahul Tri
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.v11i3.4213

Abstract

Termination of Employment that has been ongoing, especially in the manufacturing industry, are contrary to the tendency of investor interest, especially foreign investors, to invest increasing capital in line with the growth and development of industry and the absorption of labor after the pandemic, is an interesting issue to study, paying attention to the level of efficiency of the assets used by the company to generate sales. Therefore, this research aims to pay attention to sales generated through the use of assets. Research was conducted on the manufacturing industry on the Indonesia Stock Exchange (IDX) which was listed for 3 (three) years from 2021 to 2023 using company financial data as a basis for data processing using financial ratio analysis. The research results show TATO (Total Asset Turnover) of the manufacturing industry is 0.94 times lower (less) than 1.1 times (0.94 < 1.1), so it can be concluded that TATO (Total Asset Turnover) of the manufacturing industry is not good.
Pengaruh Motivasi Kerja dan Disiplin Kerja Terhadap Kinerja Guru Pada SMA Negeri 1 Karawang Agustin, Ika; Tuhagana, Aji; Apriani, Zenita
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.v11i3.4215

Abstract

Education is an important process in shaping humans to be able to develop knowledge, attitudes, values, and behaviors that support personal and social growth. SMA Negeri 1 Karawang is one of the State Senior High Schools in Karawang Regency which was established on September 16, 1959. This study aims to determine the effect of work motivation and work discipline on teacher performance at SMA Negeri 1 Karawang. The method used is a quantitative descriptive and verification approach with a saturated sampling approach. The research sample consisted of 39 teachers. Multiple linear regression data analysis was carried out using the SPSS version 26 application. The results of the study can be concluded that work motivation with a score of 2,285 and an average of 175.84 is in the very good category and work discipline with a score of 2,333 and an average of 179.46 is in the very good category. Teacher performance with a score of 2,338 and an average of 179.84 is in the very good category. The results of the t-test show that work motivation has a significant value of 0.001 <0.05 and t-count 3.786> t-table 2.026 significantly influences teacher performance. Work discipline has a significant value of 0.014 <0.05 and t-count 2.592> t-table 2.026 significantly influences teacher performance. Simultaneously, work motivation and work discipline have a significant influence on teacher performance with a significant value of 0.000 <0.05 and F-count 39.252> F-table 3.25 significantly influence teacher performance. The coefficient of determination of the magnitude of the influence of Motivation and Work Discipline on teacher performance is 0.686 or 68.6%, while 31.4% is influenced by other variables that were not studied.
Pengaruh Modernisasi Sistem Administasi Perpajakan, Pemahaman Peraturan Perpajakan, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Semarang Barat Maharani, Marcella; Utomo, Dwiarso; Durya, Ngurah Pandji Mertha Agung
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.v11i3.4220

Abstract

This study aims to empirically test whether the modernization of the tax administration system, the level of understanding of tax regulations, and tax sanctions have an influence on the compliance of individual taxpayers at KPP Pratama West Semarang in 2024. The method used includes quantitative data analysis by collecting information from taxpayers regarding understanding of regulations and application of sanctions. The data is processed by multiple regression analysis method using SPSS. The results of the analysis show: (1) Modernization of the tax administration system affects individual taxpayer compliance; (2) The level of understanding of tax regulations has no effect on individual taxpayer compliance; (3) Tax sanctions affect individual taxpayer compliance. The R Square value of 0.690 indicates that 69% of the variation in the dependent variable is explained by the independent variable, while 31% is influenced by other factors.
Pengaruh Sistem Informasi Akuntasi dan Human Capital Terhadap Pengelolaan Pada UMKM Tanjung, Fachreza Rahmad; Husna, Asmaul
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.v11i3.4229

Abstract

This study aims to analyze the role of Accounting Information Systems and Human Capital in Financial Management in Micro, Small, and Medium Enterprises (MSMEs). The research method used is qualitative with a literature review analysis technique. The literature review conducted in this study is a form of research carried out by collecting journal articles with themes aligned with the research objectives, namely the challenges faced by MSMEs in achieving their goals from an economic perspective. This study utilized the Publish or Perish software to gather relevant journal articles and subsequently conducted content analysis. The results show that the Accounting Information System has a significant positive effect on financial management, and Human Capital also has a significant impact on improving the quality of financial management. These findings indicate that the integration of technology and human resource development is crucial in optimizing financial management in MSMEs. This research contributes to the development of financial management strategies for MSMEs, especially in adapting to digital transformation.
Memaksimalkan Dampak Media Sosial dalam Pemasaran Digital: Strategi Instagram yang Efektif untuk Merek Rahman, Fadali; Tzauri, Achmad; Khoiruddin; Pradana, Ferry
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.v11i3.4233

Abstract

Instagram has emerged as a crucial tool for social media marketing, as it enables businesses to connect with their target audience in the contemporary digital landscape. This study examines the most effective strategies businesses have employed to enhance audience engagement and growth on Instagram. A qualitative technique was employed to assess the strategies implemented by 22 leading digital marketing companies in the Madura market, drawing on insights from specialists inside these agencies. The data indicate that the majority of marketing experts consider Instagram to be the essential medium for communication and marketing tactics. This underscores Instagram's efficacy in social media marketing efforts and its pivotal role in corporate marketing strategies. Nonetheless, despite the favorable rating, several experts expressed their dissatisfaction with certain characteristics, including navigation, limited visibility, high costs relative to outcomes, ad fatigue, and a narrow emphasis on the business-to-business sector. Conversely, Instagram is esteemed for its ability to engage stakeholders and achieve operational objectives. This overview underscores the importance of a planned and comprehensive approach on Instagram, focusing on innovation, audience engagement, and the quality of shared content.
Pengaruh Disiplin Kerja Terhadap Produktivitas Kerja Dosen di Universitas Muhammadiyah Palopo Hardianti, Iin; Sampetan, Suparni; Sari, Nispa
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.v11i3.4237

Abstract

This study aims to determine the effect of work discipline on the work productivity of lecturers at Muhammadiyah University of Palopo. This research uses a quantitative approach. Sampling in this research uses the census method by using the entire population as a sample, namely 150 lecturers at Muhammadiyah Palopo University. The results showed that work discipline has a significant positive effect on lecturer productivity at Muhammadiyah University of Palopo.
Pengaruh Kompensasi dan Sosial Support Terhadap Turnover Intention Pada SMP Maitreyawira Palembang Nurhalizah; Purnamasari, Endah Dewi; Lazuarni, Shafiera
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.v11i3.4238

Abstract

This study aims to determine whether compensation and social support have an effect on employee turnover intention at SMP Meitreyawira Palembang. The type of research in this study is quantitative research. The data collection technique in this study is a questionnaire. The population and sample in this study were 75 respondents. The data analysis technique in this study used validity tests, reliability tests, classical assumption tests consisting of normality tests, multicollinearity tests and heteroscedasticity tests, multiple regression analysis tests, hypothesis tests consisting of t tests, f tests and coefficients of determination. The results of the data analysis showed that there was a significant influence between the independent variables, namely compensation and social support, on the dependent variable, namely turnover intention, this was indicated by the t-count value of compensation of -3.347> t-table value of 1.993 with a significance value of 0.001 <0.05 and the t-count value of social support of -3.823> 1.993 with a significance value of 0.000 <0.05. This means that the hypothesis proposed in this study is that the compensation variable has a negative and significant effect on turnover intention. The social support variable has a negative and significant effect on turnover intention. The magnitude of the influence of the compensation and social support variables is 57.2% on turnover intention. While the remaining 42.8% is influenced by other variables such as work stress and workload which were not examined in this study.
Pengaruh Gaya Kepemimpinan dan Stres Kerja Terhadap Turnover Karyawan PT. Tirta Osmosis Karyawan Lestari, Yeyen; Yustini, Tien; Halin, Hamid
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.v11i3.4239

Abstract

This research aims to determine whether leadership style and work stress affect employee turnover at PT. Tirta Osmosis Sampurna. This research employs a quantitative approach. Data collection involves questionnaires. The population and sample consist of 70 respondents. The data analysis techniques include validity test, reliability test, classical assumption test consisting of normality test, multicollinearity test and heteroscedasticity test, multiple regression analysis test, hypothesis testing consisting of t-test, f-test and coefficient of determination. The results of data analysis indicate that there is a significant influence between the independent variable, leadership, on the dependent variable, turnover. This is indicated by the t-count value of leadership of 14.404 > t table value of 1.995 with a significance value of 0.000 < 0.05, and the t-count value of work stress of 0.675 > 1.995 with a significance value of 0.502 > 0.05, with R² having a value of 0.797. The work stress variable does not significantly affect the turnover rate. The magnitude of the influence of leadership and work stress variables simultaneously is 79.7% on turnover. The remaining 20.3% is influenced by other variables not examined. These findings highlight the critical role of effective leadership in minimizing employee turnover within the company.
Pengaruh Gaya Kepemimpinan Transformasional dan Resonansi Emosional Terhadap Organizational Citizenship Behavior (OCB) Karyawan PT. Tunas Baru Lampung, Tbk Banyu Asin Fransiska, Septia Bella; Roswaty; Purnamasari, Endah Dewi
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.v11i3.4240

Abstract

This research aims to analyze the influence of transformational leadership style and emotional resonance on employee Organizational Citizenship Behavior (OCB) behavior at PT. Tunas Baru Lampung, Tbk Banyuasin. With a quantitative approach, this research involved 75 respondents consisting of employees in various divisions. The independent variables studied include transformational leadership style and emotional resonance, while the dependent variable is OCB behavior. The research results show that the transformational leadership style partially has no significant effect on OCB, with a t value of 1.306 which is smaller than the t-table of 1.993 (p = 0.196 > 0.05). On the other hand, partial emotional resonance has a significant influence on OCB with a significance value of 0.005 <0.05. Simultaneously, these two independent variables have a significant effect on OCB with a significance of 0.002 <0.05. Regression analysis shows that emotional resonance has a more dominant influence on increasing OCB compared to transformational leadership style, with a regression coefficient of 0.238 and a significance of 0.002 <0.05. The coefficient of determination (R²) of 0.157 indicates that transformational leadership style and emotional resonance together explain 15.7% of the variation in OCB, while the other 84.3% is influenced by other factors. Thus, this research confirms that emotional resonance plays a more dominant influence in increasing employee OCB compared to transformational leadership style.

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