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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
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INDONESIA
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
ISSN : 24605891     EISSN : 25795635     DOI : https://doi.org/10.35870/jemsi
Core Subject : Economy,
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 1,127 Documents
The Analysis of Influence of Work Discipline and Organizational Culture on the Performance of State Civil Apparatus Sri Purwati; Ana Fitriyatul Bilgies; Ghalib Suprianto; Mariani; Muhammad Amsal Nasution
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 2 (2023): April 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i2.1037

Abstract

This study intends to identify and investigate how organizational culture and work ethics affect the effectiveness of the civil apparatus (PNS). 65 government workers participated in this study utilizing the saturated sample methodology as the sample size. The SPSS 17.0 program was used to collect data through the distribution of questionnaires and library data, which was then analyzed using multiple linear regression analysis methods. According to the analysis that has been done, the findings of this study show that organizational culture and work discipline have a significant impact on the performance of civil servants (PNS), both partially and simultaneously. In fact, 47% of employee performance can be attributed to organizational culture and work discipline.
The Influence of Organizational Culture, Educational Background and Compensation on Employee Performance at National Sharia Bank Yoesoep Edhie Rachmad; Faisal Abubakar; Ilham Arief; Sri Hartati; Desi Kristanti
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 2 (2023): April 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i2.1038

Abstract

The purpose of this study is to experimentally examine how educational background and organizational culture affect compensation and how it affects the performance of employees of Islamic Banks. The study makes use of primary data in the form of surveys given to staff members of Islamic banks. The analytical approach in this quantitative study is Patriall Least Square (PLS)-SEM, which uses the SmartPLS 3.0 data analysis tool. According to the study's findings, education has no bearing on characteristics related to pay and performance. Employee performance and compensation are positively and significantly impacted by organizational culture. Employee performance characteristics are significantly and favorably impacted by compensation. There is no compensation-related indirect impact of educational characteristics on employee performance. Organizational culture can have a favorable and considerable impact on employee performance as measured by compensation. The result of this study is the creation of references pertaining to elements that influence worker performance and reduce issues with human resource management in Islamic banking.
Pengaruh Komisaris Independen Dan Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak (Pada Perusahaan Sektor Pertanian Yang Terdaftar Di Bei Tahun (2017-2021) Timothy Alfris Taebenu; Valentine Siagian
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 2 (2023): April 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i2.1039

Abstract

Penelitian dilakukan untuk mengkonfirmasi pengaruh komisaris independen dan kompensasi rugi fiskal bagi penghindaran pajak perusahaan pertanian selama lima tahun penelitian, kepada dua puluh perusahaan dengan total seratus sampel menggunakan purpose sampling dalam cara pengumpulannya. peneliti menggunakan metode analisis deskriptif secara dengan regresi linear berganda. Hasil menunjukkan komisaris independen tidak berpengaruh bagi penghindaran pajak, kompensasi rugi fiskal berpengaruh positif terhadap penghindaran pajak; secara simultan komisaris independen dan kompensasi rugi fiskal berpengaruh terhadap penghindaran pajak.
The Effect of Marketing Mix on Repurchase Intention of Hydroponic Farm Vegetable Products Abdul Rasyid; Tri Eko Yudiandri; Muhamad Irpan Nurhab; Fioletta Papilaya; D. Yadi Heryadi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 2 (2023): April 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i2.1043

Abstract

The goal of this study was to examine how the 7P and 4C marketing mix affected how satisfied consumers were with the vegetable products from Koltivare Hydroponic Farm, to analyze the effect of the 7P and 4C marketing mix on the repurchase intention of Koltivare Hydroponic Farm vegetable products, and to analyze the effect of repurchase intention on the repurchase intention of Koltivare vegetable products. Koltivare Hydroponic Farm and analyzing the marketing mix (7P and 4C) have an effect on repurchase intention, which is mediated through consumer satisfaction with Koltivare Hydroponic Farm vegetable products. Structured equation modeling with partial least squares (SEM-PLS) was the methodology employed in this study, and the SmartPLS 3.0 software was used to run the analysis tools. According to the study's findings, the variables of product, pricing, advertising, people, tangible proof, procedure, and cost directly affect consumer satisfaction. Then there is a direct influence of place, physical evidence, and communication variables on repurchase intention and a direct influence of consumer satisfaction variables on repurchase intention. While the indirect effect shows the results of variables that have an influence on repurchase intention with intervening variables namely product, price, people, and process, the mediation effect of this research is full mediation.
The Effect of Compensation and Organizational Commitment on Work Satisfaction in Transportation Company Yayuk Suprihatini; Indra Rustiawan; Muhamad Irpan Nurhab; Taryana Taryana; Arjang
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 2 (2023): April 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i2.1044

Abstract

The purpose of this study is to ascertain how organizational commitment and pay affect employee job satisfaction. The dissemination of questionnaires and the usage of library data were the approaches used in this study's quantitative methodology. Using the saturated sample method, 50 employees made up the study's sample. Using SPSS 22 for data analysis, multiple linear regression is the method employed. The data quality test, the conventional assumption test, the hypothesis test, and the coefficient of determination are the data analysis techniques that are employed (R2). The findings of this study suggest that organizational commitment and salary have a considerable impact on employee job satisfaction, either partially or simultaneously. Employee work satisfaction is most strongly influenced by organizational commitment.
Analisis Dampak Pemanfaatan Teknologi Informasi Akuntansi terhadap Kualitas Laporan Keuangan Perusahaan Bisnis Zainuddin Zainuddin; Maryam; M. Bakri; Rahmi; Ulfia
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 2 (2023): April 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i2.1045

Abstract

Tujuan analisis ini untuk mengetahui pengaruh pemanfaatn teknologi informs akuntansi terhadap kualitas laporan keuangan perusahaan bisnis. Analisis ini dilakukan pada perusahaan PT. Indojaya Agrinusa cabang Banda Aceh, perusahaan ini bergerak dibidang manufaktur pakan ternak. Penarikan sampel dilakukan dengan purposive sampling model atau sensus pada seluruh populasi yang ada, dan aalat analisis dilakukan dengan regresi linier sederhana. Setelah dilakukan analisis diadapat hasil bahwa pemanfaatan teknologi informasi akuntansi berpengaruh signifikan terhadap kulaitas laporan keungan pada perusahaan bisnis. Kemampuan variabel pemanfaatn teknologi informasi akuntansi mempengaruhi kualitas laporan keuangan sebesar 59%, maknanya sangat menentukan lahirnya laporan keuangan yang berkualitas itu karena adanya pemanfaatan teknologi informasi itu sendiri.
The Analysis of Relationship Between Work Life Quality and Work Motivation of Non-Medical Employees in Regional General Hospital Fatkhuri Fatkhuri; Qurnia Fitriyatinur; Asep Suherman; Hartanto; Roy Setiawan
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 2 (2023): April 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i2.1054

Abstract

The purpose of this study is to identify the aspects of non-medical workers' work motivation that are related to their quality of work life. This study is quantitative and cross-sectional in nature. 74 non-medical staff made up the study's sample. Random proportional sampling was used for sampling. According to the findings of the research, there are 20 non-medical employees with low work motivation (27.0%), and there are 54 employees with high work motivation (73.0%). The availability of facilities, communication, career advancement, problem-solving skills, a sense of job stability, pride in one's workplace, job restructuring, and the environment all contribute to one's ability to stay motivated at work.
Pengaruh Kualitas Pelayanan Fiskus, Kesadaran Wajib Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Jennisa Dwina Indriani Indriani; Sri Kemala; Fitria; Yeni Rafika Nengsih; Rahmi Yati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 2 (2023): April 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i2.1055

Abstract

Berdasarkan data kementerian keuangan RI tentang APBN, Kepatuhan wajib pajak mengalami fluktuasi dalam membayar pajak orang pribadi dikarenakan oleh banyak factor, diantaranya adalah sistem pelayanan yang belum memuaskan, masih sedikitnya kesadaran wajib pajak dalam membayar pajak dan belum akuratnya sanksi pajak. Hal ini merupakan salah satu faktor timbunya pelanggaran peraturan perundang-undangan perpajakan dengan cara penghindaran pajak. Penelitian ini menggunakan data yang diperoleh dari KPP Pratama Bukittinggi dan BPS meliputi jumlah wajib pajak orang pribadi yang terdaftar berjumlah sebanyak 100 responden dengan menggunakan Regresi Linear Berganda dengan uji asumsi klasik, uji regresi linear berganda dan uji hipotesis. Hasil penelitian menunjukkan bahwa Kualitas Pelayanan Fiskus tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kota Bukittinggi. sedangkan Kesadaran Wajib Pajak dan sanksi pajak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kota Bukittinggi.
Pengaruh Laba Akuntansi dan Laba Tunai Terhadap Dividen Kas Pada Perusahaan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Yeni Rafika Nengsih; Jennisa Dwina Indriani; Sri Kemala; Fitria; Danu Saputra
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 2 (2023): April 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i2.1056

Abstract

Dalam penetapan kebijaksanaan mengenai pembagian dividen, faktor yang menjadi perhatian manajemen adalah besarnya laba yang dihasilkan perusahaan akan menentukan besarnya pembagian Dividen. Penelitian ini bertujuan untuk mengetahui pengaruh laba akuntansi dan laba tunai terhadap dividen kas pada perusahaan real estate yang terdaftar di bursa efek indonesia selama periode tahun 2017 sampai dengan 2019. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder, yaitu data laporan keuangan dari perusahaan real estate. Jumlah populasi dalam penelitian ini berjumlah 15 perusahaan tetapi dilakukan penelitian menggunakan metode purposive sampling yang didasarkan pada kriteria tertentu dan pengolahan data menggunakan software SPSS. Teknik analisis data yang digunakan adalah model analisis regresi berganda, uji asumsi klasik, dan uji hipotesis . Hasil penelitian ini menunjukkan bahwa laba akuntansi dan laba tunai secara simultan berpengaruh terhadap dividen kas dan hasil pengujian secara parsial untuk masing-masing variabel bebas yaitu laba akuntansi secara parsial berpengaruh terhadap dividen kas dan untuk laba tunai secara parsial berpengaruh negatif terhadap dividen kas.
The Role of Training and Development, Work Achievement and Educational Background on Career Development of Employees at PT Pos Persero Ni Luh Kardini; Suparman; Robiansyah; Roy Setiawan; Erni Yuningsih
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 2 (2023): April 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i2.1057

Abstract

This study's goal is to recognize and assess how employee career growth is impacted by work performance, education, training, and experience. 87 employees who participated in the study and received questionnaires received primary data collection. Both the convenience sampling approach and the non-probability sampling method were used for the sampling. The study of this paper employs a number of linear regression tests. The results of the study show that job performance and work experience have a significant impact on an employee's career development partially or concurrently, whereas education and training only have a simultaneous impact. These results demonstrate that the dependent variable, with a coefficient of determination of 0.648, has a value of 64.8% in explaining employee career progression when the components of job performance, education and training, and work experience are combined.

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