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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 1,494 Documents
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Akuntabilitas dan Transparansi Keuangan sebagai Imperatif Moral: Tinjauan Etika Deontologis Kant terhadap Kinerja Pegawai KSP Kopdit Obor Mas Maumere Yohanes Gualberthus Embu Geju; Eugenius Besli
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.v12i3.6668

Abstract

This study analyzes the influence of accountability and financial transparency on employee performance at KSP Kopdit Obor Mas Maumere using Immanuel Kant’s deontological ethics as a theoretical framework. A mixed methods approach was employed, combining quantitative surveys and in-depth interviews. Quantitative data were analyzed using multiple linear regression, while qualitative data were examined through thematic analysis to enrich the statistical interpretation. The findings reveal that accountability (sig. 0.001 < 0.05) and financial transparency (sig. 0.000 < 0.05) have positive and significant effects on employee performance, both partially and simultaneously, explaining 77.1% of performance variation. Financial transparency demonstrates a more dominant influence than accountability. Qualitative results confirm that audit practices, Annual Member Meetings (RAT), financial disclosure, and accurate data provision have been institutionalized as moral obligations rather than merely administrative mechanisms. From a Kantian categorical imperative perspective, accountability and transparency are practiced as universal duties grounded in honesty, responsibility, and respect for members as moral subjects. This study highlights that cooperative governance rooted in moral obligation not only strengthens organizational integrity but also substantially enhances employee performance.  
Peran Literasi Keuangan Digital, Pendidikan, Sikap Keuangan, dan Pendapatan Terhadap Pengelolaan Keuangan Generasi Sandwich di Kabupaten Indramayu Rosita Rosita; Pradana Jati Kusuma; Rudi Kurniawan; Amalia Nur Chasanah
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.v12i3.6674

Abstract

The phenomenon of the sandwich generation is increasingly prominent in Indramayu Regency with the increasing burden on the family economy and the development of digital financial services. This generation is at a productive age but has to bear the needs of two generations at once, so financial management skills are very crucial. This study aims to examine the influence of the role of digital financial literacy, education, financial attitudes, and income on the management of the sandwich generation in Indramayu Regency . This study applied a quantitative approach with purposive sampling technique on 115 respondents after screening. Data was collected through a Likert scale questionnaire and analyzed using the Partial Least Squares – Structural Equation Modeling (PLS-SEM) method with the help of SmartPLS 4. The results of the study explained that financial attitudes and income have a positive and significant effect on financial management. In contrast, digital financial literacy and education did not show a significant influence. The R-Square value of 0.592 explains that the model has moderate explanatory ability. These findings indicate that behavioral factors and actual economic conditions determine the quality of financial management of the sandwich generation more than formal knowledge and digital literacy.
Optimizing Receiving Operations in the Hospitality Industry: A Case Study of Sensory Validation and Supplier Accountability at Hotel New Saphir Yogyakarta Muhammad Aji Farhan Naja; Dessy Isfianadewi
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.v12i3.6676

Abstract

The purpose of this study is to examine the strategies employed by Hotel New Saphir Yogyakarta in addressing operational challenges within the receiving process, specifically concerning quantitative discrepancies, delivery delays, and quality non-compliance. We adopted a qualitative single case study design, utilizing participant observation over a four-month period and semi-structured interviews with the Chief Accountant, Purchasing Officer, and Receiving Officer. We also analyzed internal documents such as Market Lists, Bin Cards, and invoices to verify procurement accuracy. Our findings reveal that the hotel successfully mitigates procurement risks through a combination of rigorous sensory validation protocols—such as olfactory and gustatory tests for perishable goods—and a graduated three-strike supplier warning system. We found that cross-departmental communication acts as a vital real-time feedback loop, ensuring that discrepancies in weight or quality are addressed through immediate negotiation rather than simple rejection. This research provides original value by highlighting the indispensable role of human sensory expertise as a qualitative filter that complements digital inventory metrics in high-standard hospitality environments. While limited to a single organizational context, the study offers practical implications for practitioners to institutionalize organoleptic standards and structured supplier discipline to safeguard operational integrity.
Dampak Empowering Leadership, Psychological Empowerment, Job Satisfaction Dan Emotional Intelligence Terhadap Organizational Commitment Tenaga Kesehatan Generasi Z Di Rumah Sakit Diah Kurnia Yussela; Rojuaniah Rojuaniah
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.v12i3.6678

Abstract

The low level of organizational commitment among Generation Z healthcare workers has become a serious challenge for hospitals in maintaining service sustainability and quality. This study aims to analyze the effect of empowering leadership on psychological empowerment, job satisfaction, and emotional intelligence, as well as their impact on the organizational commitment of Generation Z healthcare workers in hospitals. This study adopts a quantitative approach using a survey method. The population consists of Generation Z healthcare workers employed in hospitals, with a sample of 165 respondents working in hospitals in the Jakarta region. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results indicate that empowering leadership has a positive effect on psychological empowerment, job satisfaction, and emotional intelligence. Furthermore, psychological empowerment, job satisfaction, and emotional intelligence are proven to have a positive effect on organizational commitment. These findings highlight that empowering leadership plays a strategic role in fostering positive psychological conditions and enhancing organizational commitment among Generation Z healthcare workers. Practically, this study provides managerial implications for hospitals in developing adaptive leadership styles, strengthening psychological empowerment, and managing emotional well-being to improve loyalty and organizational commitment among Generation Z healthcare workers.  
Pentingnya Penguatan Kinerja Keuangan, Pemanfaatan Teknologi Informasi, dan System Informasi Untuk Menilai Kualitas Laporan Keuangan Helda Arta Melvia; Detak Prapanca; Vera Firdaus
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6679

Abstract

This study aims to analyze the influence of financial performance, information technology utilization, and accounting information systems on the quality of financial reports at PT Sakti Mobile. The study used a quantitative approach with a purposive sampling technique on 70 respondents. Data were collected through a Likert scale questionnaire and analyzed using multiple linear regression with the help of SPSS. The results showed that the utilization of information technology and accounting information systems had a positive and significant effect on the quality of financial reports. Conversely, financial performance had a positive but insignificant effect. The coefficient of determination value of 0.620 indicates that the independent variables were able to explain 62% of the variation in the quality of financial reports, while other factors outside the research model influenced the remaining variables. These findings confirm that the effective use of information technology and integrated accounting information systems play a significant role in improving the relevance, reporting, comparability, and understandability of financial reports. This study provides practical implications for companies to strengthen the utilization of technology and information systems as an effort to improve the quality of financial reporting and support more accurate decision-making.
Analisis Laporan Arus Kas dalam Mengukur Likuiditas Perusahaan: Studi Kasus pada PT. Unilever Indonesia Tbk Periode 2020 - 2023 Agung Joni Saputra
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6683

Abstract

In facing an increasingly competitive market, companies are required to always optimally manage their finances, one of which is through the preparation of transparent financial reports. The cash flow report is included in one of the components of the financial report, presenting detailed information about the company's cash condition generated from operating, investment and financing activities. This study measures liquidity by the ratio of cash flow to current liabilities. In this study, a case study approach was used with a quantitative method. The data used in the analysis are secondary data from the quarterly financial reports of PT. Unilever Indonesia Tbk for 2020 - 2023 obtained through the company's official website. Data was collected using the documentation method. Cash flow ratio analysis techniques and regression analysis were used to analyze the data in this study. Based on the results of the analysis, cash flow from operating activities has a positive and significant effect on the company's liquidity, cash flow from financing activities has a negative and significant effect, while investment cash flow does not have a significant effect. The R Square value of 0.957 indicates that 96% of the company's liquidity can be explained by three cash flow components. The results of this study underline the importance of cash flow management, especially operational activities in maintaining cash stability to pay off short-term liabilities sustainably.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Dengan Good Corporate Governance Sebagai Variabel Moderasi Nazwa Hana Faradila; Menik Indrati
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.v12i3.6686

Abstract

This study aims to analyze the effect of Intellectual Capital on financial performance, proxied by Return on Assets (ROA) and Return on Equity (ROE), with Good Corporate Governance (GCG) as a moderating variable. This study uses 65 samples of banking sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. The research adopts a quantitative approach using secondary data obtained from audited annual financial statements and annual reports. The analysis is conducted using panel data regression with the assistance of EViews 13 software, including the selection of the best model (CEM, FEM, REM) through the Chow test and Hausman test, as well as classical assumption tests and hypothesis testing. The results show that Intellectual Capital has a positive effect on ROA and ROE, indicating that the more optimal the management of a company's intellectual assets—such as knowledge, skills, and innovation—the greater the company's ability to generate profits from both its assets and equity. However, Good Corporate Governance is not able to moderate this relationship, meaning that the implementation of good corporate governance has not been proven to strengthen the effect of Intellectual Capital on financial performance. This suggests that although GCG has been well implemented, its role tends to function more as a monitoring mechanism rather than as a factor that enhances the effectiveness of Intellectual Capital utilization. These findings imply that improvements in banking financial performance are more directly influenced by the optimization of Intellectual Capital rather than through its interaction with GCG. Therefore, companies need to focus more on the strategic management of intellectual resources while maintaining the quality of corporate governance. This study is expected to contribute to managers and investors in understanding the factors influencing the financial performance of banking companies in Indonesia.
Pengaruh Gaya Hidup Digital dan Persepsi Kemudahan terhadap Penggunaan E-Wallet pada Generasi Z di Provinsi Bali I Putu Sendy Wiranata; I Komang Putra; I Ketut Darma
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.v12i3.6693

Abstract

This study examines the influence of digital lifestyle and perceived ease of use on E-wallet usage among Generation Z in Bali Province. The study involved 100 Gen Z respondents who had used E-wallets within the last three months. A quantitative approach was applied using multiple linear regression analysis, supported by classical assumption tests, as well as F-test and t-test. The results reveal that both digital lifestyle and perceived ease of use significantly affect E-wallet usage, both partially and simultaneously. These findings indicate that higher digital engagement and greater perceived ease of use contribute to increased adoption of E-wallet services among Generation Z. The study emphasizes the importance of improving user-friendly features and digital integration to support financial technology adoption. Therefore, E-wallet providers are encouraged to continue innovating, enhance usability, and expand promotional efforts and partnerships to increase usage among Generation Z in Bali.  
Work-Life-Balance and Digital Transformational Leadership Effects on Organizational Commitment Through Job Satisfaction for Hybrid Work Environment in Indonesia Alessandro Alessandro; Ramadhania Ramadhania; Efa Irdhayanti; Ahmad Shalahuddin; Pramana Saputra
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.v12i3.6694

Abstract

This research were made to analyze and examine the effects of Work-Life-Balance and Digital Transformational Leadership on Organizational Commitment through the mediating roles of Job Satisfaction for hybrid work in Indonesia. This research were using survey research were used for data collecting, quantitative apprroach for analythic approch, and associative causal research for explanatory research. Population in this research consist of all every potential and real worker within in Indonesia, particulary who are working hybrid with the sample size for this research is 132 respondents. Non probability sampling were used in this research and purposive sampling were used with the following criteria of who aged above 17 years old, Indonesian citizen, work within Indonesia, and who have work in hybrid environment after pandemic at least 6 months. This research highlight the crutial role of hypotheses, which the result shows that Work-Life-Balance and Digital Transformational Leadership both have significant positive effects on and Organizational Commitment through Job Satisfaction among Indonesian hybrid employees, indicating that better balance and leadership enhance its commitment mainly through enhanced satisfaction. Whereas the Job Satisfaction mediates Digital Transformational Leadership stronger than Work-Life-Balance. Practically, employees ought to manage clear work-life boundaries, while the companies formalize the flexible hybrid policies. At last, it is recommended to include diverse samples and variables in hybrid work settings.
Analisis Motivasi, Gaya kepemimpinan Demokratis, dan Lingkungan Kerja Dalam Meningkatkan Kinerja Karyawan CV Teguh Karya Mandiri Achmad Rifani Rahmatulloh; Supardi Supardi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6695

Abstract

This study aims to analyze the influence of work motivation, democratic leadership style, and work environment on employee performance at CV Teguh Karya Mandiri. The research applies a quantitative approach with an associative research design to examine the relationships among the variables. The sampling technique used was a saturated sample, involving 70 employees as respondents. Data were collected through questionnaires using a five-point Likert scale. The data analysis method employed was Structural Equation Modeling–Partial Least Square (SEM-PLS) using SmartPLS software. The results indicate that work motivation has a positive and significant effect on employee performance. Democratic leadership style also shows a positive and significant influence on improving employee performance. Furthermore, a safe and comfortable work environment supported by adequate facilities contributes positively and significantly to employee performance. Simultaneously, these three variables significantly contribute to enhancing employee performance. The findings of this study are expected to provide practical insights for companies in improving human resource management to achieve more optimal and sustainable work productivity.

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