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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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Sikap dan Niat Beli Kosmetik Halal : Systematic Literature Review 2015-2025 Risa Rahmawati
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.v12i2.6144

Abstract

The halal cosmetics industry has experienced significant growth alongside increasing awareness among Muslim consumers of products that are safe and compliant with religious values. However, empirical findings on the influence of knowledge and religiosity on attitudes and purchase intention toward halal cosmetics remain fragmented and inconsistent. Therefore, this study aims to systematically synthesize research trends, dominant findings, and empirical evidence regarding the relationships among knowledge, religiosity, attitude, and purchase intention in the context of halal cosmetics. A Systematic Literature Review (SLR) was conducted on 25 scholarly articles selected based on predefined inclusion criteria and analyzed using the PRISMA framework. The review focuses on research trends, dominant variables, methodological approaches, and the mechanisms linking the studied constructs. The findings indicate that religiosity is the most consistent determinant influencing consumer attitudes and purchase intention toward halal cosmetics, whereas the effect of halal knowledge varies depending on consumers’ halal literacy and risk perception. Moreover, consumer attitude plays a crucial mediating role between knowledge, religiosity, and purchase intention. Overall, this study highlights the central role of attitude in explaining halal cosmetics purchase intention and provides theoretical and practical implications for the development of the halal cosmetics industry.
Peran Regulator Dalam Mendorong XBRL Pada Pelaporan Keuangan di Pasar Modal Indonesia: Studi Kualitatif Pada Bursa Efek Indonesia Andriyawan E. Karim; Fitri Nurhayati M; Hartai Tuli; Mattoasi Mattoasi
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.v12i2.6151

Abstract

This study aims to examine the strategic role of the regulator, namely the Indonesia Stock Exchange (IDX), in promoting the adoption of eXtensible Business Reporting Language (XBRL) in the financial reporting of listed companies in the Indonesian capital market. The adoption of XBRL represents a response to the limitations of traditional reporting formats, which are generally presented in unstructured document forms (PDF), thereby hindering the efficiency of data analysis and comparability. Using a qualitative approach with a case study of the IDX, this study illustrates how the regulator’s role.
Dinamika Ontologis Dalam Pelaporan Keuangan: Meninjau Ulang Dialektika Ide dan Materi dalam Ilmu Akuntansi Kontemporer Andriani A. Zain; Tiara Abdurahman; Harun Blongkod
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.v12i2.6152

Abstract

This article aims to explore the philosophical foundations of accounting science through the lenses of ontology and dialectics. Within the complexity of modern business environments, accounting is often narrowly perceived as a technical recording mechanism, despite the underlying tensions between the dialectics of ideas (conceptual reasoning) and the dialectics of material reality (goal-oriented practices). This study employs a literature review method to examine the relevance of philosophical thoughts from figures such as Socrates, Plato, Hegel, Karl Popper, and Thomas Kuhn in understanding the evolution of accounting standards and practices. The discussion reveals that accounting is not merely a statistical or neutral entity, but rather a product of ongoing contradictions between regulatory compliance and managerial interests, as well as between theory and practice. A deep understanding of these dialectical dynamics is therefore essential for the development of accounting knowledge that is responsive and adaptive to social and business transformations.
Analisis Kinerja Penanganan Stunting di Provinsi Sulawesi Barat Dengan Menggunakan Metode Logical Framework Analysis (LFA) Widya Lestari; Basri Bado; Citra Ayni Kamaruddin; Abd. Rahim; Sri Astuty
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.v12i2.6157

Abstract

Stunting remains a serious challenge in human development, as it adversely affects development performance and economic growth, particularly in West Sulawesi Province, which has recorded the highest stunting prevalence in Sulawesi over the past several years. This study aims to analyze the performance of stunting reduction efforts in West Sulawesi Province by examining the alignment between policy objectives, program implementation, and achieved outcomes. The research adopts a qualitative approach using the Logical Framework Analysis (LFA) method. The data utilized are secondary data derived from development planning documents, program implementation reports, and official publications from relevant government institutions. The findings indicate that the high prevalence of stunting is influenced by limited access to nutritious food, poor sanitation and inadequate access to safe drinking water, a high incidence of early marriage, and the suboptimal implementation of accelerated stunting reduction programs. Based on the LFA results, policy recommendations for addressing stunting in West Sulawesi Province include strengthening food security and promoting local food diversification; improving community-based drinking water supply and sanitation facilities; enhancing education and awareness programs to prevent early marriage alongside the provision of educational assistance; and improving the quality and effectiveness of both specific and sensitive interventions implemented in an integrated and convergent manner through cross-sectoral synergy at the national, regional, and village levels. Addressing stunting requires a multidimensional and collaborative approach that involves strong cross-sectoral coordination, sustained commitment from local governments, active community participation, and the efficient and well-targeted utilization of funding sources, supported by continuous monitoring and supervision.
Optimal Employee Productivity: Understanding the Influence of Competence, Wages, and Communication Ummul Maulidah; Vera Firdaus; Dewi Andriani
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.v12i2.6160

Abstract

This study aims to analyze the relationship and influence of competence, wages, and communication on employee productivity at PT. Karya Alfa Omega. The type of research conducted by the author is quantitative descriptive research. In this quantitative descriptive research, purposive sampling was used as the data collection method involving 100 respondents. The data were analyzed using SmartPLS 5.0 software, including Outer Model Test Analysis, Validity Test, Reliability Test, Average Variance Extracted (AVE) Test, R-square Test, and Hypothesis Test. The results show that competence positively affects employee productivity (T=2.007, p=0.045), wages positively affect employee productivity (T=2.042, p=0.041), and communication also positively affects employee productivity (T=2.053, p=0.040). This study provides new empirical insights into the interaction between competence, wages, and communication, emphasizing their impact on employee productivity. The results show that employee productivity at PT. Karya Alfa Omega needs to be improved through skills training, facility improvements, and fulfillment of employee rights. Competence, wages, and communication are also influential factors.
Struktur Teori Akuntansi dan Kualitas Informasi Keuangan Sektor Publik: Tinjauan Literatur Susanty Ismail; Dita Aulia Buata; Mattoasi Mattoasi; Hartati Tuli
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.v12i2.6161

Abstract

The quality of financial information is a crucial element in ensuring accountability and transparency in public sector financial management. Various accounting reforms have been implemented to improve the quality of financial reporting; however, their effectiveness is largely influenced by the underlying structure of accounting theory. This study aims to examine the role of accounting theory structure in shaping the quality of financial information in the public sector. The method employed is a literature review of scholarly journals addressing accounting theory, financial information quality, accrual-based accounting, and public sector accounting standards. The analysis is conducted by categorizing the literature based on theoretical components, mechanisms of influence, institutional context, and the implications of financial reporting. The findings indicate that the structure of accounting theory, encompassing agency theory, accountability theory, and modern public management approaches, contributes to financial information quality through the adoption of accrual-based accounting, the strengthening of internal control systems, and enhanced reporting transparency. These contributions vary across countries and institutions depending on institutional capacity and governance quality. High-quality financial information has significant implications for improving public accountability and the effectiveness of decision-making. This study concludes that accounting theory structure plays a strategic role in enhancing the quality of public sector financial information.  
Etika dan Keterbukaan Informasi: Bagaimana Aparat Desa Memahami Tanggung Jawab Akuntansi Fardhan M Nur Poloalo; Andriyawan E. Karim; Harun Blongkod
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.v12i2.6162

Abstract

This article examines the role of ethics and information disclosure in village accounting management, focusing on how village officials understand and carry out accounting responsibilities. Using a Systematic Literature Review (SLR) approach, this research examines various studies related to accounting ethics, public transparency, and village financial governance. The research findings indicate that although the regulatory framework imposes requirements for transparency and accountability, there is a significant gap between prescriptive regulations and their practical implementation in real-world scenarios. Village officials' understanding of accounting ethics remains variable, while the implementation of information disclosure is often limited to administrative fulfillment, rather than as a moral value in public service. This article emphasizes the need to strengthen capacity, ethical understanding, and an organizational culture that supports transparency to improve the quality of village accounting governance.
Positioning Strategis Layanan Data Center Cleaning di Pasar B2B Indonesia: Studi Kasus PT XYZ Indonesia Farry Ramandha
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.v12i2.6166

Abstract

This study aims to analyze the strategic positioning of data center cleaning services implemented by PT XYZ Indonesia in Indonesia's Business-to-Business (B2B) market. The research uses a qualitative descriptive approach with a single case study. Data was collected through semi-structured interviews with company management and corporate clients, as well as document analysis. The findings reveal that PT XYZ Indonesia positions itself as a certified international service provider with differentiation based on technical reliability, global reputation, and long-term partnerships. This strategy strengthens customer trust and perceived value, creating competitive advantages in the B2B market, which is highly sensitive to quality and reputation. The study highlights the importance of value-based positioning in technical service sectors, particularly in the data center industry.  
Pengaruh Slow Tourism Terhadap Revisit Intention di TWA Gunung Papandayan Rizky Ahmad Nugraha; Rohimat Nurhasan; Stanny Dhamayanty
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.v12i2.6174

Abstract

The purpose of this study is to examine how the implementation of the Slow Tourism concept influences tourists’ revisit intention at Taman Wisata Alam Gunung Papandayan. Amid the growing interest in nature-based tourism and meaningful travel experiences, Slow Tourism has become an important approach as it encourages tourists to enjoy their journeys at a relaxed pace, appreciate the environment, and develop a stronger attachment to the destination. This study employs a quantitative approach by conducting a survey of tourists who have previously visited Gunung Papandayan. The findings demonstrate that Slow Tourism has a positive and significant influence on tourists’ intention to revisit. The stronger the calm and authentic travel experiences, along with tourists’ engagement with nature and local culture, the greater the likelihood of tourists returning to the destination. These findings indicate that the Slow Tourism concept functions not only as a travel approach but also as a destination management strategy in building a positive destination image and enhancing tourist loyalty. It is expected that the results of this study can be practically utilized by nature-based destination managers to develop more sustainable and meaningful tourism experiences, as well as serve as an academic reference for future research.  
Pengaruh Kompetensi, Motivasi, Dan Dukungan Organisasi Terhadap Efektivitas Tenaga Kependidikan Dengan Kepuasan Kerja Sebagai Veriabel Intervening Andre Agasi; Suhardi Suhardi
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.v12i2.6184

Abstract

Educational staff in elementary schools play a vital role in supporting operational success; however, they often receive less attention in management studies compared to teachers. This study aims to analyze the influence of competence, motivation, and organizational support on the effectiveness of educational staff, with job satisfaction serving as an intervening variable. Employing a quantitative approach, this study involved 153 elementary school educational staff selected via stratified random sampling. Data were collected using questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that motivation has a significant positive effect on work effectiveness. Crucially, the findings reveal that organizational support does not directly influence effectiveness but is fully mediated by job satisfaction. Conversely, competence was found to have no significant effect on effectiveness, indicating a gap between technical skills and daily administrative demands. In conclusion, psychological aspects such as satisfaction and motivation are more dominant in predicting the performance of non-teaching staff than technical capacity. This study suggests that school management should focus on creating a supportive work climate that enhances employee satisfaction to achieve effective primary education services.  

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