cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Sarboini
Contact Email
sarnoisise@serambimekkah.ac.id
Phone
+6285260349491
Journal Mail Official
jemsi@lembagakita.org
Editorial Address
Teuku Nyak Arief Street Number: 7b Lamnyong, Banda Aceh City, Aceh Province
Location
,
INDONESIA
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 1,494 Documents
 131   132   133   134   135 
Pengaruh Free cash flow Dan Pertumbuhan Perusahaan Terhadap Kebijkaan Dividen Dengan Good corporate governance Sebagai Variabel Moderasi Fitriya Anjelina; Aranta Prista Dilasari
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6284

Abstract

The purpose of this study is to determine the effect of FCF and company growth on dividend policy and to determine whether GCG can moderate the relationship between free cash flow and company growth variables on dividend policy. The data analysis methods used in this study are multiple linear regression and moderated regression analysis (MRA). The population in this study was 92 property and real estate companies listed on the Indonesia Stock Exchange in 2020-2024. The results show that FCF, company growth, and GCG have a positive effect on dividend policy. Meanwhile GCG  as a moderating variable is proven to be significantly negative and able to moderate the effect of free cash flow and company growth on dividend policy.
Pengaruh Motivasi, Komunikasi dan Stres Kerja terhadap Kepuasan Kerja Karyawan Outsource Universitas Ciputra Fery Susanto; Dewi Mustikasari Immanuel
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6306

Abstract

Job satisfaction is an important element in determining organizational success, including for outsourced employees who face different working conditions compared to permanent employees, such as job status security, employment stability, and career development opportunities. This study aims to examine the effect of work motivation, communication, and work stress on the job satisfaction of outsourced employees at Universitas Ciputra. The research employs a quantitative approach with a sample of 95 outsourced employees. Data were collected through questionnaires and analyzed using t-tests, F-tests, and the coefficient of determination with the assistance of SPSS software. The results indicate that work motivation, communication, and work stress have a positive and significant effect on job satisfaction, both partially and simultaneously. These findings emphasize that increasing motivation through fair compensation systems and career development opportunities, implementing effective and open communication between supervisors and employees, and managing work stress properly can enhance the job satisfaction of outsourced employees. This study provides practical implications for management in designing more inclusive and sustainable human resource management policies and strategies.
Pengaruh Corporate Governance dan Kualitas Audit Terhadap Integritas Laporan Keuangan Pada BUMN 2021-2024 Gracia Juliana Sumadi; Febryanti Simon
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6308

Abstract

The integrity of financial statements is a fundamental element in maintaining stakeholder trust in a company’s financial information. However, the phenomenon of financial statements that do not reflect actual information still frequently occurs, including within state-owned enterprises (SOEs) and their subsidiaries. This condition indicates that maintaining the integrity of financial statements remains a challenge requiring greater attention, as many companies still neglect the principle of prudence in  financial reporting. The purpose of this study was to determine empirically the influence of independent commissioner, audit committee, and audit quality on the integrity of financial statements in state-owned enterprises (SOEs) and their subsidiaries that listed on Indonesia Stock Exchange (IDX) for the 2021-2024 period. This study used a quantitative method using purposive sampling with a sample of 18 companies that met the criteria. Data analysis was conducted using multiple linear with IBM SPSS 26.0. The result shows that audit quality has a positive significant effect on the integrity of financial statements. Meanwhile, independent commissioners and audit committees have no significant effect on the integrity of financial statements. These findings suggest that supervisory function is not yet optimal in ensuring that financial information is presented transparently and reflect the company’s actual condition.
Pengaruh Persepsi Keadillan Gaji dan Job Insecurity Terhadap Turnover Intention Pada Karyawan PT Berkah Karpindo Group Ria Aprilia; Sulistiyani Sulistiyani; Honorata Ratnawati Dwi Putranti; Syahtri Wardana Priyambodo
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6310

Abstract

This study aims to analyze the effect of perceived pay fairness and job insecurity on employee turnover intention at PT Berkah Karpindo Group, a project-based construction services company. The high rate of employee turnover in project-based organizations indicates problems related to the compensation system and the low level of perceived job security among employees. This study adopts a quantitative approach using a survey method. Data were collected through a five-point Likert scale questionnaire distributed to all 104 active employees using a census sampling technique. Data analysis was conducted using multiple linear regression. The results indicate that perceived pay fairness has a negative and significant effect on turnover intention, while job insecurity has a positive and significant effect on turnover intention. Simultaneously, perceived pay fairness and job insecurity jointly exert a significant influence on turnover intention, accounting for 43.4 percent of its variance. These findings demonstrate that compensation fairness and job security play an important role in reducing employees’ intention to leave in project-based organizations. Therefore, the results of this study are expected to serve as a basis for formulating human resource management policies aimed at improving employee stability and retention.
Prediktor Burnout Karyawan: Analisis Pengaruh Beban Kerja dan Konflik Peran pada PT. JM Mutu Utama Kantor Pusat BSD Kota Tangerang Selatan Dela Amanda Fitria; Nuraeni Nuraeni
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6311

Abstract

This research is motivated by differences in the results of previous research related to things that affect employee burnout, especially workload and role conflicts. Increasing work demands and unclear roles in organizations make burnout an important problem because it has an impact on employee welfare and performance. Therefore, this study aims to analyze the influence of workload and role conflicts on employee burnout, as well as provide an empirical picture of the dominant factors that contribute to the level of employee burnout in the context of the organization studied. This study uses a quantitative approach with the type of associative research. The sampling technique used saturated sampling with a sample of 80 respondents. Data were collected through questionnaires and analyzed using multiple linear regression with statistical tests. This study provides results that partially workload and role conflicts have a significant effect on employee burnout. These results show that the higher the workload and the more unclear the role that employees play, the level of burnout experienced tends to increase. These findings imply how important workload management and clarity of role are as burnout prevention efforts as well as making theoretical contributions to other variables. Practically, the results of this research can be considered for management in designing more effective work policies to improve employee welfare.
Determinan Kinerja Keuangan Pra–Pasca Merger Perusahaan Telekomunikasi Indonesia: Analisis CR, ROA, dan DER Niken Ayu Lestari; Eko Hariyanto; Iwan Fakhruddin; Nur Isna Inayati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6317

Abstract

This study aims to analyze the factors that influence financial performance by comparing financial performance (ROE) and the impact of liquidity (current ratio/CR), profitability (ROA), and solvency (DER) in telecommunications companies in Indonesia before and after mergers. The research population includes all telecommunications companies listed on the Indonesia Stock Exchange (IDX) that underwent mergers or business integrations during the period 2006-2025, with a total of 56 pre-merger observations and 55 post-merger observations. The data analysis techniques used include descriptive statistics, Paired Sample T-test, and multiple linear regression analysis. The results of the difference test show a significant difference in financial performance between the pre- and post-merger periods (Sig. = 0.003), where the average ROE decreased from 0.09728 to 0.05510. The regression results prove that in the pre-merger period, only ROA and DER had a significant positive effect on ROE. However, in the post-merger period, liquidity (CR) showed a significant negative effect on ROE (Sig. = 0.006), while ROA and DER continued to have a significant positive effect. These results indicate that after the merger, unproductive current assets can reduce ROE, reflecting integration challenges and agency costs in the short term. Practically, these findings indicate that a merger does not automatically translate into higher shareholder returns in the short run; firms should optimize the use of current assets and accelerate operational synergy realization to avoid idle liquidity and reduce integration costs.
Determinasi Kualitas Laba Terhadap Perusahaan LQ45 Mutiara Sukmadyan Putri; Yovita Ariani
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6325

Abstract

This study aims to analyze the partial and simultaneous effects of corporate governance, intellectual capital, and company size on earnings quality. The population in this study consists of LQ45 index companies listed in 2023 on the Indonesia Stock Exchange (IDX) with a research period from 2020 to 2023. The sample was determined using purposive sampling and obtained a sample of 26 companies. This study uses analytical techniques such as descriptive statistics, panel data linear regression model estimation, and hypothesis testing. The research hypothesis testing uses multiple regression analysis using Eviews 13. The results of this study indicate that the variables of corporate governance, intellectual capital, and firm size simultaneously affect earnings quality. Partially, corporate governance and intellectual capital do not affect earnings quality because both can be formalities or merely potential if they are not followed by the implementation of effective internal control and resource management, so that the profits generated do not reflect the actual economic condition of the company. In addition, firm size affects earnings quality because large companies tend to generate earnings quality because they are under strict supervision and are able to ensure that recognized sales actually generate operating cash flow.
Analisis Faktor-Faktor Yang Mempengaruhi Keberlanjutan Usaha Umkm Bakso Ciwang Mang Ono Kabupaten Garut Jihan Al Mahera; Helviani Rifdah Nazwa; Rinda Sekar Arum; Sofi Fadhilah Soliha; Nazwa Kameliah
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6339

Abstract

The rapid growth of the culinary industry in Garut Regency, particularly within the Micro, Small, and Medium Enterprises (MSMEs) sector, has intensified competition and increased the need for businesses to maintain long-term sustainability. One notable phenomenon is the rising popularity of the MSME Bakso Ciwang Mang Ono, which went viral on social media despite the absence of a structured digital marketing strategy, yet remains able to sustain sales performance and consumer loyalty. This phenomenon indicates that business sustainability is not solely determined by economic factors but is also influenced by social, operational, and environmental dimensions. This study aims to analyze the factors affecting the business sustainability of Bakso Ciwang Mang Ono in Garut Regency. The research employs a mixed-method approach, combining quantitative analysis using Confirmatory Factor Analysis (CFA) with qualitative data obtained through observation and interviews. The research sample consists of 100 respondents selected through purposive sampling, specifically consumers who have made at least two purchases and are active users of social media. The CFA results reveal seven key factors influencing business sustainability: service and consumption experience, operational consistency, social factors, transparency and hygiene, product information, material efficiency, and community acceptance. Among these, service and consumption experience emerged as the most dominant factor. These findings reinforce the Triple Bottom Line concept, which emphasizes the integration of economic, social, and environmental aspects in the sustainability of culinary MSMEs. This study provides practical implications for MSME practitioners to prioritize service quality, operational consistency, and resource efficiency to ensure business sustainability in the digital era.
Determinan Intention To Stay yang Dimediasi Organizational Commitment Pada Karyawan E-Commerce di DKI Jakarta Ahmad Hilalluddin; Justine Tanuwijaya
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6342

Abstract

The high turnover rate in the e-commerce industry requires companies to have effective strategies for employee retention. This study aims to analyze the influence of talent management practices, workplace flexibility, and ethical leadership on employee intention to stay, with organizational commitment as a mediating variable. The study used a quantitative approach through a survey method of 230 e-commerce employees domiciled in DKI Jakarta. Data analysis was conducted using Structural Equation Modeling (SEM) with the help of AMOS software. The results showed that talent management practices did not have a positive effect on intention to stay, but did have a positive effect on organizational commitment. Workplace flexibility did not have a positive effect on either intention to stay or organizational commitment. Conversely, ethical leadership had a positive effect on intention to stay and organizational commitment. In addition, organizational commitment was proven to have a positive effect on intention to stay. The results of the mediation test showed that organizational commitment was able to mediate the influence of talent management practices and ethical leadership on intention to stay, but did not mediate the effect of workplace flexibility. This study concluded that strengthening talent management and ethical leadership are key factors in increasing employee commitment and sustainability in the e-commerce industry.
Analisis Pengaruh Perspektif Manajemen Laba Terhadap Earnings Response Coefficient (ERC) dengan Moderasi Skor Pengungkapan ESG Jauza Nada Alfiyah; Khomsiyah Khomsiyah
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6343

Abstract

This study was conducted to examine the effect of earnings management on market responses to earnings announcements, as well as to test the influence of ESG (Environmental, Social, and Governance) disclosure scores as corporate reputation insurance, which is assumed to affect market responses to managed earnings. The main focus is to determine whether a firm's commitment to sustainability can mitigate the potential negative impact of managed earnings on the Earnings Response Coefficient (ERC). This study utilizes 195 observation samples from non-financial public companies in Indonesia listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 observation period, employing the OLS (Ordinary Least Square) method with robust standard errors. The results indicate that earnings management during this period does not directly affect market reactions to the company's announced earnings; however, the company's ESG disclosure score has a significant impact on market reactions. Thus, it is concluded that ESG disclosure by companies serves as a positive signal that is highly valued by the market in the current era of sustainable investment.

Page 133 of 150 | Total Record : 1494

 131   132   133   134   135 

Filter by Year

2015 2026


Reset
Filter By Issues
All Issue Vol. 12 No. 4 (2026): Agustus 2026 Vol. 12 No. 3 (2026): Juni 2026 Vol. 12 No. 2 (2026): April 2026 Vol. 12 No. 1 (2026): Februari 2026 Vol. 11 No. 6 (2025): Desember 2025 Vol. 11 No. 4 (2025): Agustus 2025 Vol. 11 No. 3 (2025): Juni 2025 Vol. 11 No. 2 (2025): April 2025 Vol. 11 No. 1 (2025): Februari 2025 Vol. 10 No. 6 (2024): December 2024 Vol. 10 No. 5 (2024): Oktober 2024 Vol. 10 No. 4 (2024): Agustus 2024 Vol. 10 No. 3 (2024): Juni 2024 Vol. 10 No. 2 (2024): April 2024 Vol. 10 No. 1 (2024): Februari 2024 Vol. 9 No. 6 (2023): Desember 2023 Vol. 9 No. 5 (2023): Oktober 2023 Vol. 9 No. 4 (2023): Agustus 2023 Vol. 9 No. 3 (2023): Juni 2023 Vol. 9 No. 2 (2023): April 2023 Vol. 9 No. 1 (2023): Februari 2023 Vol. 8 No. 2 (2022): JEMSI (JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI) Vol. 8 No. 1 (2022): JEMSI (JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI) Vol. 7 No. 2 (2021): JEMSI (JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI) Vol. 7 No. 1 (2021): JEMSI (JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI) Vol. 5 No. 1 (2019): JEMSI (JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI) Vol. 6 No. 2 (2020): JEMSI (JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI) Vol. 6 No. 1 (2020): JEMSI (JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI) Vol. 5 No. 2 (2019): JEMSI (JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI) Vol. 4 No. 2 (2018): JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 4 No. 1 (2018): JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 3 No. 2 (2017): JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 3 No. 1 (2017): JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 2 No. 2 (2016): JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 2 No. 1 (2016): JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 1 No. 1 (2015): JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) More Issue