JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
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.
Articles
1,319 Documents
<![CDATA[Pengaruh Deskripsi Pekerjaan, Kompetensi, dan Self-Efficacy terhadap Produktivitas Karyawan di PT Kartika Inti Sejati ]]>
<![CDATA[Amanda Putri Anandita]]>;
<![CDATA[Ridlwan Muttaqin]]>;
<![CDATA[Riyandi Nur Sumawidjaja]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v12i1.6096
<![CDATA[The level of employee productivity is a crucial factor in determining a company's success and competitiveness. This study aims to analyze and empirically test the influence of three main factors: the clarity of Job Descriptions, the level of employee Competency, and Self-Efficacy on employee productivity at PT Kartika Inti Sejati. The research employed a quantitative approach with a causal survey design. The population of this study consisted of all employees at PT Kartika Inti Sejati. The sample was determined using a specific technique and analyzed using multiple linear regression methods. Classical assumption tests confirmed that the regression model was appropriate. The partial test results showed that Job Description, Competency, and Self-Efficacy each had a positive and significant effect on employee productivity. Furthermore, the simultaneous test confirmed that these three variables collectively and significantly influence the increase in employee productivity. The main conclusion is that improving the clarity of job roles, strengthening employee competency, and consistently cultivating employee self-confidence are effective strategies for the management of PT Kartika Inti Sejati to optimize overall company performance and output.]]>
<![CDATA[Pengaruh Social Media Marketing, Education Service Quality terhadap Kepuasan Orang Tua Pada SDIT Bunayya Medan Sunggal melalui Brand Image sebagai Variabel Intervening ]]>
<![CDATA[Rizki Nurafrilia Harahap]]>;
<![CDATA[Fadli Fadli]]>;
<![CDATA[Evawany Yunita Aritonang]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v12i2.6101
<![CDATA[This study's overarching goal is to dissect how SDIT Bunayya Medan Sunggal's social media marketing and the quality of its educational services affect the school's reputation and the happiness of its parents. In order to take a quantitative approach, we gave parents surveys to fill out, and then we used route analysis to look for direct and indirect relationships between the factors. Brand Image and Parental Satisfaction are unaffected by Social Media Marketing, according to the results. On the other hand, Education Service Quality significantly and positively affects both of these factors. Although brand image did not mediate the impact of social media marketing, it did improve parents' satisfaction and mediate the influence of education service quality. Parents' impressions and satisfaction are largely determined by the quality of educational offerings, according to these studies. For a more complete picture, future studies should incorporate other factors like family trust or school communication.]]>
<![CDATA[Peran Personalisasi Layanan dan Komunikasi Pemasaran Digital Dalam Membentuk Retensi Pelanggan di Klinik Utama Cipta Ayu ]]>
<![CDATA[Renancy Pratiwi]]>;
<![CDATA[Endang Sulistya Rini]]>;
<![CDATA[Doli Muhammad Jafar Dalimunthe]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v12i2.6103
<![CDATA[The beauty clinic industry in Indonesia has seen significant growth, yet heightened competition demands that clinics retain customers through personalized services and effective digital marketing communication. Klinik Utama Cipta Ayu continues to encounter challenges, including limited service personalization, delayed digital responses, and irrelevant online content, all of which contribute to unstable customer retention rates. This study aims to assess the partial and simultaneous effects of digital marketing communications and service personalization on customer retention. The research employed an associative technique with a quantitative approach. A purposive sampling method was used to select a sample of 130 respondents. Data was collected through a Likert-scale questionnaire, and multiple linear regression analysis was applied. Reliability testing yielded a Cronbach’s Alpha of 0.904, demonstrating strong reliability, while validity tests confirmed that all items were valid. The findings indicate that customer retention is positively and significantly influenced by service personalization. Additionally, digital marketing communications also have a positive and significant impact on customer retention. Both factors collectively contribute substantially to retention. These results emphasize the importance of regular in-person interactions, rapid digital responses, and relevant communication content in fostering long-term customer relationships. ]]>
<![CDATA[Strategi Pengembangan Proses Bisnis Di UPTD TPI Kecamatan Tanjung Tiram Kabupaten Batu Bara ]]>
<![CDATA[Imelda Angglina Nasution]]>;
<![CDATA[Tuti Sarma Sinaga]]>;
<![CDATA[Nismah Panjaitan]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v12i2.6104
<![CDATA[The Fish Auction Place (TPI) play a strategic role in supporting the distribution system of fishery product and imprroving the welfare of fishers. However, the auction function at TPI Tanjung Tiram has not operated optimally, as transactions continue to occur outside the designated auction area and operational management remains weak. This study aimas to analyze the business processes of the TPI and formulate appropriate development strategies. The research employes a qualitative approach with a case study design. Data collection techniques included interviews, direct observation, documentation, and the distribution of open ended questionnaires to fishery business actor. Data were analyzed using the VRIO frameworks to asses internl advantages and the PESTLE framework to examine exterbak environmental factors. The findings show that resource management is still suboptimal and exixsting facilities remain underutilized. Insight from the open ended questionnaires indicate the need fpr increased transaction tranparency, improvement of facilities, and enhanced us of technology, which significantly influences the performance of the TPI. This study cocludes that strengthening operational management is essential for improving the long term performance and sustainability of TPI Tanjung Tiram.]]>
<![CDATA[The Influence of Job Satisfaction, Work Discipline, and Work Motivation on Organisational Commitment at CV. SENJA ]]>
<![CDATA[Akmal Gibran Mursyidan]]>;
<![CDATA[Andhika Mochamad Siddiq]]>;
<![CDATA[Recky Recky]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v12i1.6108
<![CDATA[Enhancing Organizational Commitment is a strategic imperative in Human Resource Management, considering the negative influence of low commitment on corporate performance amid intense industry competition. This study employed a quantitative verification method and multiple linear regression analysis on data collected from the complete employee population of 35 respondents at CV. SENJA through saturation sampling, with the objective of analyzing the empirical influences of Job Satisfaction, Work Discipline, and Work Motivation, and their influence on Organizational Commitment. The analysis results indicate that all three factors significantly influence Organizational Commitment concurrently; however, only Job Satisfaction and Work Discipline are having a significant influence when analyzed singularly, while Work Motivation shows a positive yet statistically insignificant influence, indicating potential overlap with other variables in the model. In conclusion, the management of CV. SENJA must prioritize the improvement of Job Satisfaction and Work Discipline, which will subsequently elevate Organizational Commitment. ]]>
<![CDATA[Peran OJK, BI, dan DSN-MUI dalam Pengembangan Keuangan Syariah (Intregasi Regulasi dan Fatwa) ]]>
<![CDATA[Rofiqy Nurus Sanusi]]>;
<![CDATA[Amin Wahyudi]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v12i2.6120
<![CDATA[The Islamic finance industry in Indonesia has experienced significant growth and has the potential to become one of the global centers of Islamic finance. This development requires strong synergy between financial regulators and sharia authorities to ensure that the financial system operates in compliance with regulations while simultaneously adhering to sharia principles. This article aims to analyze the roles of the Financial Services Authority (OJK) and Bank Indonesia (BI) in regulating and supervising the Islamic financial system, as well as the role of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) in issuing fatwas as sharia guidelines. Using a qualitative approach based on a literature review, the study finds that the integration of regulations and fatwas is the key to building a healthy, stable, and sustainable Islamic finance ecosystem. OJK and BI play roles in formulating adaptive regulations, while DSN-MUI ensures compliance with sharia principles through fatwas and the supervision of Sharia Supervisory Boards (SSB). This synergy has led to increased public trust, strengthened international competitiveness, and the emergence of innovative Islamic financial products, including Islamic fintech and green sukuk. The article concludes that collaboration among OJK, BI, and DSN-MUI needs to be continuously strengthened to respond to the dynamics of globalization and digitalization, thereby enabling Indonesia to reinforce its position in the international Islamic finance industry.]]>
<![CDATA[Peran Dana Desa Dalam Pembangunan Infrastruktur di Desa Bulusari ]]>
<![CDATA[Naya Putri Syafira]]>;
<![CDATA[Bintis Ti’anatud Diniati]]>;
<![CDATA[Eliana Rahmadewi]]>;
<![CDATA[Riska Fibrianti]]>;
<![CDATA[Yunita Dian Anggraini]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v12i2.6129
<![CDATA[This study examines the governance of Village Funds in Bulusari Village and the influence of national policy changes on local development practices. The findings show that the village consistently follows government procedures despite shifting priorities between presidential administrations. Community participation remains central through hamlet and village meetings that gather local needs. Most proposals focus on infrastructure development and essential social services. A major problem identified is the lack of drainage affecting fish-farming households. Although drainage is repeatedly prioritized, its implementation remains limited due to national food-security policies. Transparency is maintained through documentation, information boards, and the use of the Siskeudes financial system. Regular supervision from district authorities strengthens accountability. However, limited administrative and digital skills among village officials hinder optimal reporting. Strengthening human resources and aligning local needs with national priorities are crucial for improving Village Fund management.]]>
<![CDATA[Analisis Pengaruh Proactive Personality dan Psychological Capital Terhadap Individual Work Performance yang Dimediasi Oleh Work Engangement Pada Industri Fast Food di Jakarta Pusat ]]>
<![CDATA[Felisa Salsabila]]>;
<![CDATA[Netania Emilisa]]>;
<![CDATA[Sherly Sanchia Stacia Fam]]>;
<![CDATA[Fitriyah Ningsih]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v12i2.6133
<![CDATA[This study aims to analyze the effect of Proactive Personality and Psychological Capital on Individual Work Performance with Work Engagement as a mediating variable among fast food employees in Central Jakarta, who have fast-paced work characteristics and high turnover rates, thus requiring employees to have psychological factors and proactive behaviors in order to maintain optimal performance. The research was designed using a hypothesis testing approach with a descriptive quantitative method and purposive sampling technique. Data were collected through an online questionnaire administered to 160 respondents and measured using a 5-point Likert scale. The data analysis method used descriptive statistics with SPSS, testing the influence using Structural Equation Modeling (SEM) with AMOS, testing the mediation of Work Engagement with the Sobel test, and evaluating the model fit theory. The results showed that Proactive Personality, Psychological Capital, and Work Engagement had a significant effect on Individual Work Performance among fast food employees in central Jakarta. Furthermore, Proactive Personality and Psychological Capital significantly influence Work Engagement, while the mediation analysis shows that Work Engagement does not significantly influence the relationship between Proactive Personality and Psychological Capital on Individual Work Performance. The implications of this study are that companies should focus on strengthening employees' personality and psychological factors and creating a work environment that supports dedication and enthusiasm to improve individual performance.]]>
<![CDATA[Pengaruh Manajemen Laba Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi ]]>
<![CDATA[Angelita Angelita]]>;
<![CDATA[Randy Kuswanto]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v12i2.6134
<![CDATA[This study examines whether profitability moderates the relationship between earnings management and firm value. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange during 2022–2023. A quantitative approach was applied using Moderated Regression Analysis (MRA) and secondary data from annual financial reports. The final sample includes 344 companies per year, selected through purposive sampling. The results show that earnings management has no significant effect on firm value. In contrast, profitability measured by Return on Assets (ROA) has a positive and significant effect. The interaction between earnings management and ROA shows a significant negative effect, indicating that profitability weakens the relationship between earnings management and firm value. These findings suggest that the market values solid financial performance more than manipulative earnings signals.]]>
<![CDATA[Pengaruh Beban Kerja, Motivasi Kerja, dan Disiplin Kerja Terhadap Kinerja Pegawai di Pusat Sumber Daya Mineral Batubara dan Panas Bumi (PSDMBP) ]]>
<![CDATA[Yusmayanti Nur Muthmainah]]>;
<![CDATA[Dedi Gumilar]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v12i1.6141
<![CDATA[This study seeks to understand how workload, work motivation, and work discipline affect employee performance at PSDMBP. A quantitative approach was supported by descriptive analysis and verification. Out of 171 employees, the researcher chose 64 individuals using the Simple Random Sampling method. The information gathered from the survey was analyzed using multiple linear regression with the assistance of SPSS version 27. The analytical procedure comprised descriptive analysis, hypothesis testing, and determination coefficient. A summary of the data, validation of the study hypothesis, and disclosure of the degree of correlation between variables were the goals of this analysis. The findings reveal that workload and work motivation do not have a significant effect on employee performance. In contrast, work discipline has a significant influence. Simultaneously, workload, work motivation, and work discipline contribute 76.4% to employee performance.]]>
