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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
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Determinan Opini Audit Pemerintah Kabupaten/Kota di Sumatera Selatan Muamar Wiralaksana; Rita Martini; Maria Maria
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.v12i1.5753

Abstract

Transparent and accountable regional financial management is a key focus in implementing good governance. A crucial instrument in providing financial management is the audit of financial statements by the Supreme Audit Agency (BPK), specifically the audit opinion, which is used as an indicator of the quality of regional government financial governance. The audit opinion reflects compliance with government accounting standards. However, some regions still experience fluctuations in audit opinions from year to year. The goal of the study is to determine how auditing works, how long it takes to complete an audit, how much land is available, and how much land is worth. This study covered 17 districts and cities in Sumatera Selatan between 2018 and 2022. Saturasi sampel is used for sampling, and the total number of samples is 155. Agency theory is used to explain the relationship between agents and directors. Logistic regression is used in data analysis. The analysis revealed that audit findings significantly negatively impacted the audit opinion. The greater the number of findings, the lower the quality of the financial statements and the potential for a lower audit opinion. However, the audit opinion was not determined by follow-up on audit findings, local revenue, or regional expenditure. Audit follow-up had no effect, but showed a positive trend, indicating that follow-up remains important even though it does not directly affect the audit opinion. Meanwhile, local revenue and regional expenditure had no significant effect and showed a negative trend, indicating that improvements in revenue and expenditure management do not guarantee an improvement in the audit opinion. The research's implications indicate that to increase public trust in financial management, local governments need to follow up on audit findings on local revenue and spending as a form of accountability to the public for any indications of state financial losses. The research also has a significant impact on explaining local governments' performance in managing their finances.  
Pengaruh Debt to Equity Ratio (DER) dan Return on Equity (ROE) Terhadap Nilai Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Dika Ria Utami; Wulan Rezky Amalya
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.v12i1.5759

Abstract

This study aims to test and analyze the effect of Debt to Equity Ratio (DER) and Return on Equity (ROE) on the Value of Mining Sector Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The population in this study were 29 mining sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample used in this study was a purposive sampling method totaling 33 companies after being multiplied by 3 years of research. The data analysis method in this study was panel data regression analysis with the help of Eviews Software version 10. Based on the results of this study, it shows that partially Debt to Equity Ratio (DER) has a negative and significant effect on the Value of Mining Sector Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Return on Equity (ROE) partially has a positive and significant effect on the Value of Mining Sector Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The results of the study also show that simultaneously the Debt to Equity Ratio (DER) and Return on Equity (ROE) have a significant effect on the Company Value of the mining sector listed on the Indonesia Stock Exchange for the 2019-2021 period.
Pengaruh Work-Life Balance, Budaya Organisasi, dan Reward Terhadap Disiplin Kerja Fahma Putri Mahanani; Didik Subiyanto; Mohammad Ahyar Syafwan Lysander
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.v12i1.5760

Abstract

In the era of digital transformation and intense global competition, employee discipline has become a major challenge for private organizations such as CV. Hivenley, where conflicts between work and personal life demands often decrease productivity and increase absenteeism. The purpose of this study is to examine the individual and combined impacts of work-life balance, organizational culture, and rewards on employee work discipline. The research method uses a quantitative approach with data from 81 CV. Hivenley employees collected through Google Forms, analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software to test the hypothesis. The findings indicate that work-life balance (β=0.360, p=0.001), organizational culture (β=0.225, p=0.025), and rewards (β=0.279, p=0.015) each have a significant positive effect on work discipline, with an explained variance of 49.6% (R²=0.496). The discussion reveals that the integration of these factors encourages the formation of a disciplined workforce, provides practical insights for managers to improve organizational performance, and enriches the human resource management literature with the emphasis on collaborative impact in the context of spiritually oriented companies, addressing the gaps of previous studies that often exclude these variables.  
Dampak Perubahan Anggaran, Fiscal Stress, dan SiLPA terhadap Penyerapan Anggaran Pemerintah Daerah: Studi pada Kabupaten/Kota di Sumatera Selatan Marselita Jayenchi; Maria Maria; Indra Satriawan
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.v12i1.5765

Abstract

This study aims to analyze the influence of Budget Changes, Fiscal Stress, and SiLPA on Budget Absorption in Regency/City Governments in South Sumatra Province in 2019-2023. The population in this study is all Regional Governments consisting of 13 Regencies and 4 Cities in South Sumatra Province using the saturated sampling technique method. The data used in this study is secondary data in a time series format sourced from the official website of the Audit Board of the Republic of Indonesia with an observation year of 5 years. The data analysis methods used in this study are descriptive statistics and multiple linear regression. Based on the results of data processing through the EViews 12 for Windows software that has been analyzed, it is concluded that the variables of Budget Change, Fiscal Stress, and SiLPA have a positive and significant effect on Budget Absorption in Regency/City Governments in South Sumatra Province.
Urgensi Literasi Keuangan dan Motivasi Berinvestasi dalam Meningkatkan Minat Investasi Mahasiswa Ima Karima; Krisnawati Setyaningrum Nugraheni
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.5787

Abstract

This study aims to analyze the influence of financial literacy and investment motivation on students' investment interest. With the growing development of the capital market in Indonesia and the variety of investment instruments available, it is important for the younger generation, especially students, to have a good understanding of financial and investment concepts from an early age. This study used a quantitative approach with a survey method of 100 students from various universities. Data were collected through a questionnaire that measured respondents' levels of financial literacy, investment motivation, and investment interest. The results showed that financial literacy (β = 0.132, p < 0.001) and investment motivation (β = 0.805, p < 0.001) had a positive and significant effect on students' investment interest. Together, the two variables explained 81.0% of the variation in students' investment interest (R² = 0.810). The implication of this study is the need to strengthen financial education programs in universities and develop investment outreach programs to increase the participation of the younger generation in investment activities.
Pengaruh CEO Narsisme, CEO Duality dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2022-2023 Anik Widiani; Fitri Ella Fauziah Fauziah
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.v12i1.5801

Abstract

This study aims to determine the effect of CEO Narcissism, CEO Duality, and Company Size on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange for the 2022-2023 period. The sample selection used a purposive sampling technique with the following criteria: 1). Manufacturing companies listed on the Indonesia Stock Exchange for the 2022-2023 period; 2). Manufacturing companies that consistently publish annual financial reports for the 2022-2023 period; 3). Financial reports presented in Rupiah currency; 4). Companies that provide complete data to measure the variables in the study, based on these criteria, 209 samples were obtained. Secondary data were obtained from financial reports via the website www.idx.co.id  and the company's official website. The study used a quantitative descriptive method with hypothesis testing through multiple linear regression using IBM SPSS version 25. The results indicated that CEO Narcissism and CEO Duality had no significant effect on financial performance, with significance values of 0.191 and 0.558 (>0.05), respectively. Neither narcissistic traits nor dual leadership in CEOs increase the effectiveness of the company's asset utilization in generating profits and have the potential to create agency problems due to weak oversight. Conversely, company size has a positive and significant effect on financial performance (sig. 0.004 < 0.05). This indicates that companies with large assets have a better ability to optimize resources, expand operations, and increase profitability.
Profitabilitas Skala: Analisis Komparatif Kinerja Keuangan Usaha Kost Iman Putra Jaya Ndraha; Krisnawati Setyaningrum Nugraheni
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.5804

Abstract

The boarding house business is a rapidly growing residential rental property sector but has received minimal research from its financial management aspect. This study analyzes the financial performance of three boarding house business models in the Bawen-Ambarawa area using descriptive analysis and financial ratio calculations (NPM, OER, ROI). Data were collected through observation, interviews, and documentation of monthly financial reports for three months. The analysis shows a "Profitability of Scale" divided into two: the large-scale San Boarding House (33 rooms) with premium prices achieved the highest absolute profit and superior ROI (22.04%), while the smallest-scale Tri Boarding House (7 rooms) with the lowest price recorded the highest Net Profit Margin (NPM) (68.14%) due to extreme cost efficiency. These findings confirm that cost management efficiency (OER) is a determinant of margin, while the combination of large scale and premium pricing strategies determines profit volume and total return on investment.
Pengaruh Nilai Produk, Kesadaran Merek, Persepsi Harga, dan Green Marketing terhadap Minat Beli Konsumen Minyak Nilam Organik Geta Ambartiasari; Hazful Maizi; Chairuni AR
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.5812

Abstract

This study aims to analyze the influence of Product Value, Brand Awareness, Price Perception, and Green Marketing on Consumer Purchase Intention toward Organic Patchouli Oil. The research is motivated by the growing public awareness of environmental issues and the increasing importance of sustainable marketing strategies in shaping consumer purchasing decisions. A quantitative approach was employed by distributing questionnaires to 80 respondents who are potential consumers of organic patchouli oil in Indonesia. Each variable was measured using a five-point Likert scale and analyzed through multiple linear regression using SPSS software. The results show that all independent variables have a positive and significant effect on purchase intention, with Green Marketing emerging as the most dominant factor. The coefficient of determination (R²) of 0.682 indicates that 68.2% of the variation in purchase intention is explained by the four variables, while the remaining 31.8% is influenced by other factors outside the model. These findings highlight the importance of implementing consistent green marketing strategies, strengthening brand awareness, and delivering relevant product value to enhance consumer interest and the competitiveness of organic patchouli oil in the environmentally friendly product market.  
Peran Kepuasan Kerja Dalam Memediasi Hubungan Antara Dukungan Rekan Kerja dan Work Life Balance Terhadap Kinerja Pegawai Nurdin Yusuf; Olfin Ishak; Firman Dera; Mohammad Rolli Paramata
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.v12i1.5820

Abstract

This study aims to analyze the influence of coworker support and work-life balance on employee performance, with job satisfaction serving as a mediating variable at the Regional Drinking Water Company (PDAM) Tirta Limutu. The primary focus of this research is to examine how social support from colleagues and employees’ ability to maintain a balance between professional and personal life contribute to improved job performance, both directly and indirectly through enhanced job satisfaction. A quantitative approach was employed using path analysis as the analytical technique. Data were collected through questionnaires distributed to 94 employees of PDAM Tirta Limutu, who served as the research respondents. The data were analyzed using LISREL 8.70 to test the causal relationships among the variables. The results indicate that coworker support and work-life balance have a positive and significant effect on job satisfaction. Furthermore, job satisfaction also exerts a positive and significant influence on employee performance. The findings confirm that job satisfaction functions as a partial mediator, meaning that both coworker support and work-life balance influence employee performance directly and indirectly through job satisfaction. Practically, this study highlights the importance of fostering a supportive organizational culture and implementing policies that promote work-life balance to achieve sustainable employee performance.
Meningkatkan Kinerja Karyawan melalui Disiplin Kerja, Pelatihan, dan Lingkungan Kerja di Rumah Sakit Umum Al-Islam H.M. Mawardi Nur Indah Tirtasari; Vera Firdaus; Sumartik Sumartik
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.v12i1.5822

Abstract

This research is motivated by the importance of improving employee performance as a major factor in maintaining the quality of hospital services. The purpose of this study is to analyze the influence of work discipline, training, and work environment on employee performance at Al-Islam H.M. Mawardi General Hospital. This study uses a quantitative descriptive approach with a population of 220 employees and a sample of 142 respondents selected through a purposive sampling technique. Data were collected using a questionnaire and analyzed using the Partial Least Squares (PLS) method using SmartPLS 3.0 software. The results show that work discipline, training, and work environment have a positive and significant effect on employee performance. This indicates that improving discipline, implementing effective training, and creating a conducive work environment can strengthen work productivity and effectiveness. Therefore, hospital management is advised to prioritize maintaining these three factors to achieve optimal human resource performance.

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