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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 1,319 Documents
 115   116   117   118   119 
Analisis Kecurangan Laporan Keuangan dengan Perspektif Teori Fraud Hexagon Pada Perusahaan BUMN yang Terdaftar di BEI Tahun 2021 – 2023 Selviyani Selviyani; Agung Joni Saputra
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5664

Abstract

The purpose of this study is to obtain factual evidence related to financial statement fraud in state-owned companies that are listed and have published their financial statements on the Indonesia Stock Exchange (IDX) reviewed from the hexagon fraud theory during the period 2021 – 2023. This research study focuses on financial statement fraud with the hexagon fraud theory which includes six pillars that cause fraud, namely pressure, opportunity, rationalization, capability, arrogance, and colllusions. The six pillars are measured by financial targets, financial stability, external pressure, ineffective monitoring, audit change, dualism position, CEO picture, and government project. Meanwhile, fraud in financial statements is measured using the F-Score Model. The sample used in this study was 20 state-owned companies accessed through IDX. Sampling was carried out based on the purposive sampling. The methodology used in the study is a multiple linear regression analysis with the SPSS Version 25. As a result of this study, referring to financial stability, external pressure and arrogance referring to CEO picture triggered interaction with indications of financial report fraud, while opportunity referring to ineffective monitoring, rationalization referring to audit change, capability referring to dualism position, and collusion referring to government projects did not trigger interaction with indications of financial report fraud.
Membangun Hubungan Kepercayaan dengan Leads: Peran Interaksi Personal dalam Keberhasilan Pemasaran Produk Perbankan (Studi pada PT. KB Bukopin Cabang Jember) Arya Dhimas Saputra
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5671

Abstract

This study analyzes the critical role of personal interactions in building trust and increasing lead-to-customer conversion in banking product marketing. Using a qualitative case study approach at PT. KB Bukopin Jember Branch, data was collected through in-depth interviews with marketers. The results revealed that a hybrid interaction strategy combining digital communication as the initiation and face-to-face interaction, as the peak of engagement, was the most effective approach. The strategy, analyzed through the lens of Symbolic Interaction Theory and Dialogic Communication Theory, was proven to be able to create shared meaning and deeper trust. Marketers emphasized that the quality of persuasive, solution-oriented, and personal interactions was a key component of conversion, far more important than the mere quantity of contacts. An approach focused on value co-creation and social capital investment successfully shifted the relationship dynamics from transactional to collaborative, building long-term loyalty. Furthermore, the findings also identified significant obstacles, such as lead fatigue with generic approaches and sales target pressures that conflict with relational strategies. As an implication, this study recommends strategic investment in soft skills training for marketers and the enhancement of CRM systems to become proactive and personalized platforms to support sustainable relationship marketing strategies.
The Effect of Credit Product Knowledge and Perceived Benefits on the Utilization of Inclusive Financing by MSMEs at Bank XYZ Pekanbaru Vennie Vennie; Daniel Joel Immanuel Kairupan
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5677

Abstract

MSMEs play a strategic role in strengthening the national economy, yet access to formal financing remains a major obstacle. Limited financial literacy and insufficient understanding of banking products have caused many MSMEs to underutilize available credit facilitiesThis study aims to analyze the effect of credit product knowledge and perceived benefits on the utilization of inclusive financing by Micro, Small, and Medium Enterprises (MSMEs) that are clients of Bank XYZ Pekanbaru. A quantitative approach with multiple linear regression analysis was employed, and data were collected through questionnaires distributed to 112 respondents representing MSME clients. The results show that credit product knowledge has a positive and significant effect on inclusive financing utilization, and perceived benefits also exert a positive and significant influence. Simultaneous testing reveals that the two independent variables together contribute 48% to variations in inclusive financing utilization, while the remaining 52% is influenced by other factors beyond the scope of this study. These findings highlight the importance of improving financial literacy and fostering positive perceptions of credit to encourage MSMEs to make greater use of formal financial services. The practical implications suggest the need for continuous financial education strategies, simplified dissemination of banking product information, and regulatory support to strengthen financial inclusion and enhance MSME business sustainability.
Pengaruh Pemanfaatan Teknologi Digital dan Inovasi terhadap Kesiapan Berwirausaha Mahasiswa Khairunnisa Al Mas; Sabrina Erisa Aulia Sihotang; Rani Rani; Sekina Teodora br Pelawi; Susi Pasaribu
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5679

Abstract

Students’ entrepreneurial readiness has become an important concern in responding to the limited availability of formal employment opportunities in Indonesia. Digital technology and innovation are considered key factors that may foster the emergence of independent young entrepreneurs. This study aims to analyze the effect of digital technology utilization and innovation on students’ entrepreneurial readiness. A quantitative approach with explanatory research was employed, involving 70 students of the Faculty of Economics, Universitas Negeri Medan. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression. The research instrument was proven valid and reliable, and the regression model met all classical assumption tests. The findings reveal that digital technology has a significant positive influence on entrepreneurial readiness, while innovation shows a significant negative effect, indicating challenges in its practical application among students. Simultaneously, both variables significantly affect entrepreneurial readiness, with a contribution of 33.13%. These results highlight the dominant role of digital technology in enhancing entrepreneurial readiness, whereas innovation tends to be perceived as a burden due to the need for greater capital, skills, and risk-taking. In conclusion, higher education institutions should strengthen students’ digital literacy while providing adequate support to ensure innovation can be effectively managed to foster entrepreneurial readiness.
Gambaran Penerapan Pecking Order Theory Pada PT. Indofood CBP Sukses Makmur, Tbk Putri Aprilliya; Puja Firmasari; Catur Rahayu Novratiwi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5680

Abstract

This study aims to provide an overview of the implementation of capital structure policies based on the Pecking Order Theory (POT) at PT. Indofood CBP Sukses Makmur, Tbk., one of the manufacturing companies listed on the Indonesia Stock Exchange. The research employs a descriptive quantitative approach to assess the company’s financing patterns over time. The sample was selected using a purposive (non-probability) sampling method, deliberately chosen based on data feasibility, including relevance, availability, and completeness of indicators required to examine the hierarchy of the POT. The company’s financing decisions were analyzed using annual financial statements from 2016 to 2024, considering several variables such as Growth, Profitability, Debt to Asset Ratio (DAR), and Retained Earnings. According to the Pecking Order Theory, firms prefer to finance investments first with internal funds (retained earnings), followed by debt, and lastly through equity issuance. The descriptive analysis results show that the financing pattern implemented by PT. Indofood CBP Sukses Makmur, Tbk. consistently aligns with the hierarchy proposed by the Pecking Order Theory. The company tends to rely primarily on internal funds before resorting to debt and new equity issuance. These findings provide strong empirical evidence supporting the validity of the Pecking Order Theory in explaining corporate financing decisions and their implications for capital structure.
Analisis Strategi Pengelolaan Dana Zakat, Infaq, Shadaqah (ZIS) Dalam Mendorong Optimalisasi Pencapaian BAZNAS Microfinance Masjid (Studi  Lembaga BAZNAS Kota Cilegon) Farhan Zulfahmi; Evi Ekawati; Ahmad Hazas Syarif
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5681

Abstract

This study aims to analyze the management strategies of zakat, infaq, and sadaqah (ZIS) implemented by BAZNAS Cilegon City in optimizing the Baznas Microfinance Masjid (BMM) program as an instrument for empowering the ummah’s economy. The research employs a qualitative approach with data collected through interviews, observations, and documentation, and validated using methodological triangulation. Data analysis follows Miles and Huberman’s model, including data reduction, data display, and conclusion drawing. The findings reveal that BAZNAS Cilegon City applies digital-based fundraising strategies, transparency- and accountability-oriented management, and productive zakat distribution through mosque-based microfinance. The SWOT analysis identifies institutional legitimacy and mosque social networks as strengths, industrial zakat potential as an opportunity, and limitations in human resources and digital reporting systems as weaknesses. Empirically, the BMM program enhances mustahik income, independence, and social participation, aligning with the principles of maqashid al-shariah. This study confirms that mosque-based productive ZIS management plays a significant role in shifting the paradigm from consumptive zakat toward sustainable empowerment-oriented zakat.
Pengaruh Pengalaman Magang, Soft Skill Dan Hard Skill terhadap Kesiapan Kerja (Studi Kasus Pada Mahasiswa Angkatan 2021 Prodi Manajemen Fakultas Ekonomi Universitas Muhammadiyah Aceh) Mimiasri Mimiasri; Abdul Halik; Siti Mujanah
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5682

Abstract

This study aims to analyze the influence of internship experience, soft skills, and hard skills on the job readiness of students from the 2021 Management Program at the Faculty of Economics, Universitas Muhammadiyah Aceh. The method used is a quantitative approach with multiple linear regression analysis. Data was collected through questionnaires completed by 63 students who have participated in internships. The results show that, partially, internship experience does not have a significant effect on job readiness, while both soft skills and hard skills do have a significant influence. Simultaneously, all three variables positively affect the students' job readiness. This research concludes that the development of soft skills and hard skills needs to be enhanced, while the quality of internship experiences should be improved to better align with industry needs.
Pengaruh Pengembangan Karir dan Kompensasi terhadap Retensi Karyawan dengan Kepuasan Kerja sebagai Variabel Intervening pada CV. Clean & Clear Indonesia Bogor Aditia Muhammad; Samsuri Samsuri; Ismartaya Ismartaya
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5693

Abstract

This study aims to examine the influence of career development and compensation on employee retention with job satisfaction as an intervening variable at CV. Clean & Clear Indonesia Bogor. This research employed a quantitative approach using saturated sampling with 100 respondents. Data were collected through questionnaires containing structured statements and analyzed using multiple linear regression and path analysis with SPSS version 27. The results indicate that career development has a negative effect on job satisfaction, while compensation shows no direct positive effect on job satisfaction. Furthermore, career development positively affects employee retention, whereas compensation has a negative effect on employee retention. Job satisfaction has no significant negative effect on employee retention and does not mediate the effect of career development on retention. However, job satisfaction is found to mediate the effect of compensation on employee retention. The findings highlight that optimizing career development programs and fair compensation systems are essential strategies for enhancing employee satisfaction and improving retention in service-oriented organizations.
Pengaruh Flexing Terhadap Perilaku Mahasiswa Dalam Belanja Online Melalui Tiktok Dengan Aspek Prudential Sebagai Variabel Moderasi: Studi Kasus Mahasiswa IAI Hamzanwadi Pancor Aulia Fitri; Zainul Hasan Quthbi; Yuyun Andriani
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5699

Abstract

This study aims to analyze the effect of flexing on students’ online shopping behavior through the TikTok platform, with the prudential aspect as a moderating variable. The flexing phenomenon on social media has triggered consumerist behavior, especially among students who are active on digital platforms. This research employs a quantitative approach using multiple linear regression analysis. The population consists of students from IAI Hamzanwadi Pancor, selected through a purposive sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using normality tests, t-tests, and the coefficient of determination (R²). The findings reveal that flexing has no significant effect on students’ online shopping behavior through TikTok, while the prudential aspect shows a positive and significant influence. This indicates that students’ consumer behavior is more controlled by prudential considerations than by lifestyle displays on social media. Therefore, enhancing financial literacy and developing responsible shopping awareness are essential in shaping rational consumption behavior in the digital era.
Pengaruh Harga dan Promosi Terhadap Keputusan Pembelian Konsumen Pada Butik OSM Biz di Kota Banda Aceh Yusia Fatahillah; Fani Sartika; Nadiya Nadiya
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5718

Abstract

This study aims to determine the effect of price and promotion on consumer purchasing decisions at the OSM Biz Boutique in Banda Aceh City. The method used is causality. The sample for this study was determined using the Slovin formula. The sample used in this study was 82 consumers at the OSM Biz Boutique in Banda Aceh City who agreed to participate as respondents. The analytical method used was multiple linear regression analysis. The results show that both price and promotion partially have a positive and significant effect on purchasing decisions at the OSM Biz Boutique in Banda Aceh City. Price and promotion simultaneously have a positive and significant effect on purchasing decisions at the OSM Biz Boutique in Banda Aceh City. Increased purchasing decisions are determined by price and promotion. The more affordable the price offered, and the more effective and attractive the promotion, the greater the opportunity for the OSM Biz Boutique in Banda Aceh City to increase purchasing decisions.

Page 117 of 132 | Total Record : 1319

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