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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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Huyula sebagai Fondasi Aksiologis Akuntansi: Tinjauan Literatur Praktik Akuntansi Berbasis Gotong Royong Susanty Ismail; Fityan Halid; 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.v12i2.6186

Abstract

Accounting practices cannot be separated from the social and cultural values of the communities in which they operate. In the context of Gorontalo society, the value of mutual cooperation, known as huyula, plays a significant role in shaping the management and accountability of resources. This study aims to synthesize the literature on accounting practices based on huyula and to position it as an axiological foundation of accounting. The study employs an integrative literature review method by analyzing scholarly articles that examine accounting practices grounded in local wisdom across various contexts. The reviewed literature covers accounting practices in wedding rituals, micro-enterprises, consignment arrangements, social organizations, and institutional budgeting. The findings indicate that huyula-based accounting practices recognize both monetary and non-monetary contributions, such as labor, time, and trust, as meaningful forms of value. Moreover, accountability in these practices is communal and relational rather than limited to formal financial reporting. This study concludes that huyula functions as an axiological foundation that directs accounting practices toward social solidarity, moral responsibility, and community sustainability. These findings contribute to the development of socio-cultural accounting by demonstrating that local values can serve as a conceptual basis for more contextual and socially just accounting practices.
Epistemologi Akuntansi sebagai Konstruksi Sosial: Telaah atas Peran Nilai dan Budaya dalam Pembentukan Pengetahuan Akuntansi Fitri Nurhayati M; Dita Aulia Buata; Sri Astuti
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.v12i2.6193

Abstract

Accounting has long been perceived as a technical system that is objective and value-free; however, this view has increasingly been questioned by epistemological debates in accounting research. This study aims to examine accounting epistemology as a social construction shaped by values, culture, and social practices. A qualitative approach with a literature review method is employed to analyze conceptual arguments and empirical findings from prior studies. The results indicate a paradigm shift from positivistic accounting toward interpretive and critical approaches that recognize the importance of social and cultural contexts. The findings further reveal that values and culture do not merely influence accounting practices but also shape the production and legitimation of accounting knowledge. Accounting is therefore understood as a meaningful social practice rather than merely an economic recording tool. This study concludes that accounting epistemology is inherently contextual and embedded in the values of the society in which it develops. Consequently, the advancement of accounting knowledge requires the recognition of epistemological plurality to ensure greater relevance, reflexivity, and responsiveness to diverse social realities.This study aims to examine the epistemology of accounting as a social construction by exploring the role of values and culture in the formation of accounting knowledge. This research employs a literature review method by analyzing various scholarly works, books, and academic articles relevant to epistemology, social theory, and critical perspectives in accounting. The discussion focuses on how accounting knowledge is not purely neutral and objective, but is shaped through social interactions, interests, dominant values, and the cultural contexts in which accounting develops and is practiced.
Proyeksi Kebutuhan Minyak Goreng di Kabupaten Kutai Kartanegara Tahun 2024 Ali Akbar; Iskandar Iskandar; Erwinsyah Erwinsyah; Sundoyo Sundoyo; Martain Martain
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.v12i1.6195

Abstract

This study aims to analyze the cooking oil demand in Kutai Kartanegara Regency in 2024. The research uses secondary data published by the Central Bureau of Statistics (BPS). The data analysis tool used is the geometric projection method. The results of this study indicate that the demand for cooking oil in Kutai Kartanegara Regency in 2024 is projected to reach 7,271.2 tons. Kutai Kartanegara Regency has significant potential in palm oil production, with a total production in 2023 reaching 3,363,058.16 tons. By calculating the palm oil yield at 23%, Kutai Kartanegara Regency has the potential to produce its own cooking oil from the processing of local palm oil. The percentage of oil produced from palm oil production, after being converted into CPO, exceeds the demand for cooking oil produced (produced 773,503.38 tons, required 7,271.2 tons).
Pengaruh Digital Marketing, Electronic Word Of Mouth, dan Customer Satisfaction Terhadap Keputusan Pembelian Jasa Nail Art Pada D’Nails & Lash Studio di Kota Batam Elaine Elaine; Alice Erni Husein
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.v12i2.6203

Abstract

This study aims to analyze the influence of digital marketing, electronic word of mouth (e-WOM), and customer satisfaction on purchasing decisions for nail art services at D'Nails & Lash Studio in Batam City, both partially and simultaneously. This study uses a quantitative approach with a descriptive method, involving 100 respondents who have used nail art services with a purposive sampling technique referring to the Lemeshow approach. Data were collected through questionnaires and analyzed through validity and reliability tests, classical assumption tests, regression analysis, and hypothesis testing. The discussion of the research results shows that digital marketing has the most dominant influence on purchasing decisions at 38.9%, which indicates that digital marketing strategies can increase consumer interest and confidence in choosing nail art services. Electronic word of mouth has an influence of 19.4%, which indicates that consumer reviews and recommendations through online media play a role in shaping consumer perceptions and trust, while customer satisfaction has an influence of 24.6%, which reflects that consumer satisfaction is an important factor in driving purchasing decisions and repeat service use. Simultaneously, these three variables are able to explain 72.7% of the variation in consumer purchasing decisions, so it can be concluded that digital marketing, e-WOM, and customer satisfaction have a significant influence on purchasing decisions for nail art services at D'Nails & Lash Studio in Batam City.
The Influence of Work Discipline and Motivation on Job Satisfaction in Public Transportation Companies in Bandung City Apina Auliya; Andhika Mochamad Siddiq; Ridlwan Muttaqin
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.v12i1.6204

Abstract

This study's backdrop is a decrease in staff attendance and a rise in tardiness., which indicate the existence of job satisfaction problems. Job satisfaction refers to the supportive or unsupportive feelings experienced by employees in carrying out their work, both in relation to their tasks and their personal conditions (Mangkunegara, 2017). The purpose of this research is to examine and examine the effect of work discipline and motivation on job satisfaction at a public transportation company in Bandung City. The population of this study consists of 70 employees. A quantitative technique is used as the research methodology, using information gathered by distributing surveys to all employees as research respondents. The study's results indicate that all variables are classified at a low level It seems from the results of the partial test that work discipline has a favorable influence on job satisfaction, although this effect is not statistically significant. Meanwhile, motivation has a positive and significant effect on job satisfaction. Simultaneously, work discipline and motivation have a positive and significant effect on employee job satisfaction. In light of these findings, one may deduce that the levels of job satisfaction, work discipline, and employee motivation at the public transportation company in Bandung City are in the low category. Therefore, efforts to enhance employee job satisfaction should focus on strengthening work motivation, accompanied by continuous improvements in work discipline.
Pengaruh Disiplin Kerja, Motivasi Kerja, dan Loyalitas Terhadap Kinerja Karyawan PT Multi Karya Bajatama di Kota Batam Edison Edison; Alice Erni Husein
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.v12i2.6205

Abstract

This study aims to analyze the influence of work discipline, work motivation, and loyalty on employee performance at PT Multi Karya Bajatama in Batam City using a descriptive quantitative approach. The study population consisted of 102 employees, with a sample of 81 respondents determined using the Slovin formula and simple random sampling techniques. Data were analyzed through validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing using t-tests and F-tests. The results of the multiple linear regression analysis indicate that work discipline has a positive and significant effect on employee performance with a contribution of 24.3%, work motivation also has a significant effect with a contribution of 27.0%, while loyalty has the most dominant influence of 35.1%. The coefficient of determination (R2) analysis confirms that overall, these three variables influence employee performance with a contribution value of 71.1%. Therefore, it can be concluded that improving employee performance is strongly influenced by the implementation of good work discipline, increased motivation, and strengthening employee loyalty on an ongoing basis. Statistical testing through t-tests and F-tests confirms that work discipline, work motivation, and loyalty have a positive and significant effect on employee performance, both individually and collectively.
Pengaruh Kualitas Produk, Promosi, dan E-WOM Terhadap Keputusan Pembelian Viva Cosmetics di Kota Batam Sherent Sherent; Alice Erni Husein
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.v12i2.6208

Abstract

This study was designed to examine the influence of product quality, promotional activities, and e-WOM on the formation of purchasing decisions for Viva Cosmetics products in Batam City. The research design used a descriptive quantitative approach that aims to describe the causal relationship between variables through objective measurements. The study involved 100 respondents who were users and buyers of Viva Cosmetics, with the sample selection technique being purposive sampling according to predetermined criteria and strengthened through Lemeshow calculations to ensure sample adequacy. The research data were analyzed through several statistical stages, including instrument feasibility testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing to determine the level of contribution of each independent variable to purchasing decisions. The findings from the multiple linear regression analysis showed that product quality contributed 19.1% to purchasing decisions. Furthermore, promotions contributed 24.0%, and e-WOM contributed 37.2%. The results of the coefficient of determination (R²) test indicate that a value of 83.7% reflects the ability of the product quality, promotion, and e-WOM variables simultaneously to explain the majority of changes in Viva Cosmetics purchasing decisions in Batam City. The results of the t-test and F-test can conclude that these three variables have a significant role, both individually and collectively, in influencing the purchasing decisions of Viva Cosmetics products in Batam City.
Pengaruh Gaya Kepemimpinan, Komunikasi Organisasi, dan Disiplin Kerja Terhadap Kepuasan Kerja Pegawai di Kantor Kecamatan Babakan Ciparay Kota Bandung Hanifah Lestari; Dedi Gumilar
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.v12i1.6209

Abstract

The importance of human resources in government organizations is closely related to the achievement of its goals. To provide the best service to the public, the Babakan Ciparay District Office in Bandung City, one of the public service organizations, requires employees who are not only skilled but also highly satisfied with their jobs. The average proportion is 19.3%. This indicates that workers at the Babakan Ciparay District Office show signs of job dissatisfaction. The researcher used a descriptive methodology. To test the theory or provide answers to the research issues, descriptive analysis techniques were used. The sample is a portion of the size and composition of the population selected for the study. A non-probability sample with a purposive sampling method is the sampling strategy used in this study. The research findings indicate that organizational communication and leadership style both significantly influence employee job satisfaction. This indicates that employee job satisfaction is significantly influenced by work discipline. Thus, H0 is rejected and Ha is accepted. This indicates that employee job satisfaction at the Babakan Ciparay District Office in Bandung City is significantly and positively influenced by Perception of Work Discipline (X1), Organizational Communication (X2), and Leadership Style (X3) simultaneously.  
Pengaruh Pengalaman Belanja Online, Gaya Hidup, dan Kualitas Produk Terhadap Keputusan Pembelian Skincare Npure di E-Commerce TikTok Shop Annensi Perawati; Mauli Siagian
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.v12i2.6211

Abstract

This study aims to analyze the influence of online shopping experience, lifestyle, and product quality on purchasing decisions for Npure skincare products through the TikTok Shop e-commerce platform. The research method used is a quantitative approach with descriptive characteristics, which aims to systematically and objectively identify and measure causal relationships between variables. This study involved 204 respondents who are active TikTok Shop users and have experience purchasing Npure skincare products. The sampling technique was carried out using purposive sampling with certain criteria, and considering the Jacob Cohen approach to ensure the adequacy of the sample size. The data processing process was carried out through validity and reliability tests, classical assumption tests, regression analysis, and hypothesis testing to determine the magnitude of the influence of each independent variable on purchasing decisions. The results showed that online shopping experience contributed 29.7% of the influence on purchasing decisions, followed by consumer lifestyle with 29.0%, and product quality with 25.5%. Simultaneously, these three variables were able to explain 76.5% of the variation in purchasing decisions, as indicated by the coefficient of determination (R²), while the remainder was influenced by other factors outside the research model. Thus, it can be concluded that online shopping experience, lifestyle, and product quality partially or together have a significant influence on the decision to purchase Npure skincare on the TikTok Shop e-commerce.  
The Influence of Discipline and Motivation on Employee Job Satisfaction Levels in Non-Bank Financial Institutions in West Java Tarisha Ridha Yasmin; Andhika Mochamad Siddiq; Arie Hendra Saputro
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.v12i1.6212

Abstract

Employeee job satisfaction is a key factor in supporting company performance and long-term success, especially in West Java's non-bank financial institutions. These institutions face problems with employeee lateness, which shows low job satisfaction. This issue is likely caused by poor work discipline and low employeee motivation. This study aims to analyze the effect of work discipline and motivation on employeee job satisfaction. The method used is quantitative with descriptive and verificative approaches. There were 45 respondents, which is the total number of employeees at the West Java non-bank financial institution. The data was analyzed using multiple linear regression with statistical software. Results show that work discipline and motivation have a positive and significant effect on employeee job satisfaction, both separately and together. Work motivation has a stronger effect than work discipline. The study concludes that better job satisfaction can be achieved through consistent work discipline and ongoing motivation improvements.  

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