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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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Pengaruh Transformasi Digital, Literasi Digital dan Budaya Kerja Terhadap Kinerja Pegawai Dinas Komunikasi dan Informatika Kota Batam Robin Ferliansyah; Sudianto Sudianto; Mulyadi Mulyadi
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.v12i1.5968

Abstract

This study aims to analyze the impact of digital transformation, digital literacy, and work culture on employee performance at the Department of Communication and Information Technology in Batam City. In facing the digital era, the application of technology in the public sector becomes crucial for improving work efficiency and productivity. This research uses a survey method with a population of 120 employees and a sample of 55 participants. Data was collected using questionnaires and analyzed using descriptive statistics and linear regression techniques to determine the relationship between independent and dependent variables. The results show that digital transformation, digital literacy, and work culture have a significant impact on employee performance. Employees with higher levels of digital literacy and those working in a collaborative work culture exhibit better performance. The conclusion of this study is that to enhance employee performance at the Department of Communication and Information Technology in Batam City, there is a need to improve digital transformation, strengthen digital literacy, and develop a work culture that supports collaboration and innovation. This study provides recommendations for organizations to focus on digital training and cultural changes that foster a more open and productive work environment.
Analisis Literature Review Tentang Tax Avoidance Berdasarkan Artikel Terindeks Scopus Helmi Budhi Astuti; Fitriana Fitriana; Rachmat Agus Santoso
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.v12i1.5971

Abstract

This study focuses on the influence of Environmental, Social, and Governance (ESG) disclosure and firm size on the performance of companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021-2024. The background of this research is driven by the increasing attention to social responsibility and environmental impacts faced by companies, especially in the energy sector. The main objective of this research is to analyze how ESG disclosures and firm size affect performance, measured using Tobin's Q ratio. The method used is panel data regression analysis with 96 observations from 24 companies, utilizing Eviews 12 software. The data utilized in this study are the annual reports and sustainability reports of each company. The results indicate that social and governance disclosures influence company performance, with coefficient values of -0.331 (negatively influence) and 0.123 (positively influence), respectively. Conversely, environmental disclosure and firm size do not show significant effects, with probability values of 0.5996 and 0.4929. The adjusted R-squared value in this study is 0.780, indicating that firm performance can be explained by the variables examined.The conclusion of this study emphasizes the importance of companies enhancing transparency and accountability through ESG disclosure to improve their performance. The implications of these findings suggest that companies need to be more proactive in fulfilling social and environmental responsibilities to enhance investor trust and market value.  
Pengaruh Penerapan Green Investment dan CSR Terhadap Profitabilitas pada Perusahaan Mining Coal and Lignite di Bursa Efek Indonesia Ummy Apriliantika; Risal Risal; Renny Wulandari
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.v12i1.5974

Abstract

This study was conducted to determine the extent of the influence of green investment and corporate social responsibility (CSR) on profitability in coal and lignite mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. A total of 19 companies were selected as samples in this study. This study used a quantitative approach with multiple linear regression analysis. The data sources in this study were annual reports and sustainability reports published by companies over a five-year period. The results of the study showed that coal and lignite mining companies have consistently adopted green investment, such as environmental costs and CSR implementation, in their financial reports. Based on this study, it is evident that the implementation of green investment and CSR has a positive and significant effect on the profitability of coal and lignite mining companies on the Indonesia Stock Exchange. These findings reinforce that the implementation of green investment and CSR is not only a sustainability obligation, but also a strategy that supports increased company profitability, thus providing a basis for further research to gain a deeper understanding of the mechanism that links green investment and CSR with company profitability.  
Pengaruh Fasilitas Kerja dan Budaya Organisasi terhadap Kepuasan Kerja Karyawan Bagian Produksi di PT. Bumi Mineral Sulawesi Muh. Farhan Zaki; Muhammad Kasran; Dirham Latief
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.v12i1.5975

Abstract

The purpose of this study is to examine how work facilities and corporate culture at PT. Bumi Mineral Sulawesi influence job satisfaction among production employees. This research employs a quantitative method with a population of 110 employees and a sample of 52 respondents who agreed to complete the questionnaire. Primary data were collected through online questionnaire distribution and processed using the SPSS data analysis application. Data analysis was conducted to test the hypotheses between the research variables. The results of the study indicate that work facilities have a positive and significant effect on employee job satisfaction, organizational culture also has a positive and significant effect on job satisfaction, and both variables simultaneously have a positive influence on job satisfaction. Therefore, improving workplace facilities and fostering a positive corporate culture can serve as important strategies to enhance job satisfaction among manufacturing employees at PT. Bumi Mineral Sulawesi.
Evaluasi Pelatihan Non-Teknis Menggunakan Model Kirkpatrick: Systematic Literature Review 2016–2025 Nicholas Brima Pradhika
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.v12i1.5978

Abstract

Training evaluation is a crucial component in assessing the effectiveness of human resource development programs, particularly non-technical training that emphasizes attitudes, behaviors, and values. This study aims to examine the application and effectiveness of the Kirkpatrick Four-Level Evaluation Model in the context of non-technical training through a Systematic Literature Review (SLR) approach. The research method employed an SLR based on the PRISMA guideline by analyzing 25 scholarly articles published between 2016 and 2025, obtained from both national and international databases. The results indicate that Level 1 (Reaction) and Level 2 (Learning) are the most dominantly applied evaluation levels, whereas the implementation of Level 3 (Behavior) and Level 4 (Results) remains relatively limited due to constraints in long-term observation and organizational data support. These findings confirm that the Kirkpatrick model remains relevant for evaluating non-technical training; however, it requires the strengthening of behavioral and results indicators to ensure that training impacts can be measured more comprehensively. This study provides practical implications for training providers in designing evaluations that are oriented toward behavioral change and medium-term impact.
Pengaruh Tingkat Harga terhadap Volume Penjualan Kain Songket: Studi Empiris di Desa Borik, Kecamatan Satar Mese Barat, Kabupaten Manggarai Novelianus Aristo Jemarut; Sulfaidah Sulfaidah; Sitti Marlina
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.v12i1.5986

Abstract

Songket cloth is one of the traditional handicraft products that holds both economic value and cultural significance for the community of Borik Village, Satar Mese Barat District, Manggarai Regency. This woven product is not only used as a complement to traditional attire but also serves as a primary source of livelihood for most of the local population. In an increasingly competitive market environment, price fluctuations are often assumed to influence the sales volume of such handicraft products. Based on this context, this study aims to analyze the extent to which price levels affect the sales volume of songket cloth in Borik Village. The research employed a quantitative approach with an associative type of study. Data were collected through observation, interviews, and documentation involving songket weavers and traders. Data analysis was conducted using a simple linear regression to examine the relationship between the price level variable (X) and the sales volume variable (Y). The results indicate that the price level has no significant effect on sales volume, as reflected by a significance value of 0.665 (> 0.05). The coefficient of determination (R²) of 0.007 shows that the price level only explains 0.7% of the variation in sales volume, while the remaining 99.3% is influenced by other factors not examined in this study. Therefore, it can be concluded that price is not the main factor influencing the sales volume of songket cloth in Borik Village; instead, it is likely affected by other aspects such as product quality, motif uniqueness, and consumer preference toward the cultural values embedded in songket cloth.
Pengaruh Belanja Modal dan Pegawai Terhadap Pertumbuhan Ekonomi NTB Dimoderasi Realisasi Anggaran Fitri Fitri; Ikrawati Ikrawati; Wahyu Hasdi; Muhammad Ikram S; Nurfadilah Nurfadilah
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.v12i1.5994

Abstract

This study aims to analyze the influence of capital expenditure and employee expenditure on regional economic growth in the Province of West Nusa Tenggara (NTB) and to examine the role of budget realization as a moderating variable. The research employs a quantitative method using panel data from eight districts/municipalities in NTB for the period 2020–2024. Data analysis was conducted using multiple regression and Moderated Regression Analysis (MRA) to test the interaction between the independent variables and the moderating variable.The results indicate that capital expenditure has no significant effect on economic growth, whereas employee expenditure shows a positive and significant effect. Budget realization does not moderate the influence of capital expenditure but is proven to strengthen the effect of employee expenditure on regional economic growth. These findings suggest that the effectiveness of capital expenditure utilization still needs improvement, while more productive management of employee expenditure can contribute significantly to regional economic activity. In addition, optimal budget realization serves as an important factor in supporting sustainable economic growth. This study recommends incorporating additional macroeconomic variables in future research to obtain a more comprehensive understanding of the determinants of economic growth in NTB.
Pemanfaatan Metode Scamper Dalam Pengembangan Inovasi Produk Pada Usaha: Es Teh Tali Pinggir di Jl HS Ronggo waluyo Kabupaten Karawang Desi Jaelani; Dzakiya Rahmanita; Danang Kusnanto
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.v12i2.6001

Abstract

Es Teh Tali Pinggir MSMEs in Karawang are local beverage businesses that are growing rapidly along with the increasing public demand for ready-to-drink beverage products. However, the dynamics of competition between businesses that offer similar products require continuous product updates. This research is directed at examining the application of the SCAMPER technique, namely Substitute, Combine, Adapt, Modify, Put to another use, Eliminate, and Reverse, as an approach in developing creativity and innovation in Tali Pinggir Ice Tea MSMEs. This research uses a descriptive qualitative method with data collection techniques that include observation, interviews, and documentation. The findings showed that the use of the SCAMPER technique was able to generate a variety of innovative ideas, including the replacement of ingredients to produce new flavour variants, combining tea with contemporary toppings, adjusting packaging design to make it easier to use, and utilising digital media for marketing activities. The application of this method helps MSMEs not only retain existing customers, but also attract new market segments. Thus, the SCAMPER technique has proven to be relevant in supporting innovation strategies and improving the competitiveness of MSMEs amidst the increasingly competitive beverage business.  
Pengaruh Strategi Promosi Harga Bundling Terhadap Keputusan Pembelian di Platform E-Commerce: Tiktokshop Dzakiya Rahmanita; Rabhi Fathan Muhammad
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.v12i1.6004

Abstract

The bundling price promotion strategy has become a trend in the marketing world, especially in the era of increasingly developing e-commerce. This study aims to analyze the influence of the bundling price promotion strategy on consumer purchasing decisions on the TikTok e-commerce platform. A quantitative approach with a survey method was used in this study, involving respondents who had purchased products with bundled price promotions on TikTok. Data were collected through an online questionnaire and analyzed using multiple linear regression analysis. The results showed that the bundling price promotion strategy had a positive and significant effect on consumer purchasing decisions on TikTok. Consumers reacted positively to the bundling price promotion because they perceived they received higher added value and more affordable prices compared to purchasing products individually. This study provides confirmation in validating related theories and strengthens the findings of previous research. Practically, the results of this study provide empirical evidence for TikTok and other e-commerce platforms that the bundling price promotion strategy can be an effective marketing tool to increase consumer purchasing decisions.
Rasio Keuangan dan Respons Harga Saham: Bukti Empiris dari Sektor Transportasi di Indonesia 2020–2024 Rizqia Nur Salma; Listri Herlina; Ilham Winar Nugroho
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.v12i1.6006

Abstract

This study aims to empirically examine the influence of the Current Ratio, Debt to Equity Ratio, and Return on Assets both simultaneously and partially on Stock Prices of Transportation and Logistics sector companies listed on the Indonesia Stock Exchange, namely PT Samudera Indonesia Tbk (SMDR), PT TEMAS Tbk (TMAS), and PT AirAsia Indonesia Tbk (CMPP). The sampling technique used is purposive sampling, based on the completeness of quarterly financial reports for the 2020–2024 period and the availability of stock price data. This research employs panel data regression analysis using the Fixed Effect Model (FEM) with EViews 12.0 as an analytical tool. The results indicate that the Current Ratio has a positive but not significant effect on stock prices, with a significance value of 0.1492 > 0.05 and a coefficient of 402.5092. The Debt to Equity Ratio also shows a positive but not significant effect, with a significance value of 0.1492 > 0.05 and a coefficient of 2.795. Return on Assets demonstrates a positive and significant effect, with a significance value of 0.0073 < 0.05 and a coefficient of 27.339. Simultaneously, the three variables are proven to significantly influence stock prices.

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