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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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Analisis Persediaan Bahan Baku pada Bakso Atmo Karawang Marlyn Diva Christina; Dedi Mulyadi; Santi Pertiwi Hari Sandi
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.v12i4.6755

Abstract

This study aims to analyze the management of raw material inventory at the Bakso Atmo Karawang SME during the study period. The method used was quantitative descriptive analysis with a saturated sampling technique, allowing for a comprehensive analysis of all available data. The results indicate that Bakso Atmo Karawang implements a daily raw material ordering system through partnerships with regular suppliers without maintaining a reserve inventory. Inventory management is conducted using the First In First Out (FIFO) method to maintain the quality and freshness of raw materials and minimize the risk of spoilage. Raw material requirements during the study period tended to be stable but experienced increases at certain times due to rising demand, such as during holidays and the year-end break. This increase in demand resulted in higher raw material purchase costs. The implemented inventory system has proven to be simple, consistent, and effective in supporting the smooth production process and maintaining product quality. This study provides practical contributions to SME operators in improving the efficiency and effectiveness of raw material inventory management.
Pengaruh Digital Content Marketing Terhadap Loyalitas Pelanggan Melalui Behavioral Engagement, Brand Trust, Brand Attachment Pada Generasi Z Ernawan Dwi Hanartyo; Indah Nurhasan
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.v12i4.6758

Abstract

This study aims to examine the effect of digital content marketing on customer loyalty by considering the mediating roles of behavioral engagement, brand attachment, and brand trust among Generation Z consumers. This research employs a quantitative approach using Structural Equation Modelling based on Partial Least Squares (SEM-PLS). Data were collected through questionnaires distributed to Generation Z respondents who actively use social media. The results indicate that digital content marketing has a positive and significant effect on behavioral engagement, brand attachment, and brand trust, but does not have a significant direct effect on customer loyalty. Instead, customer loyalty is formed indirectly through mediating mechanisms. Behavioral engagement significantly influences brand attachment, brand trust, and customer loyalty. Furthermore, brand attachment has a significant effect on brand trust and customer loyalty, while brand trust also significantly affects customer loyalty. These findings suggest that customer loyalty among Generation Z is not formed directly through exposure to digital content, but rather through a gradual process involving active engagement, emotional attachment, and trust in the brand. Therefore, an effective digital content marketing strategy should focus on encouraging consumer interaction, building emotional connections, and enhancing brand credibility in order to achieve sustainable customer loyalty.
Determinan Turnover Intention, Peran Mediasi Organizational Commitment dan Job Satisfaction Pada Karyawan Perusahaan Trading Devy Christine; Elistia Elistia
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.v12i4.6759

Abstract

This study aims to analyse the effect of job security on turnover intention, with job satisfaction and organisational commitment acting as mediating variables, amongst employees of electrical trading and distribution companies in the JABODETABEK region. This study employs a quantitative approach using Structural Equation Modelling (SEM-PLS). The sample comprised 132 respondents selected using probability sampling via simple random sampling. Data were collected via a Likert-scale questionnaire and analysed using SmartPLS 4.0. The results indicate that job security has a significant negative effect on turnover intention. Furthermore, job security has a positive effect on job satisfaction and organisational commitment. Both of these variables were also found to have a negative effect on turnover intention. The results of the mediation analysis indicate that job satisfaction and organisational commitment significantly mediate the relationship between job security and turnover intention. These findings suggest that enhancing perceptions of job security can increase employee satisfaction and commitment, thereby reducing the intention to leave. This study implies that companies need to improve job stability in order to retain employees and enhance organisational performance sustainably.
Allocation Efficiency of Agricultural Sector Resources in Supporting Food Security, Economic Equity, and Regional Self-Reliance in Bireuen Regency Hakim Muttaqim; Fauzi Fauzi; Muhammad Rizal
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.v12i4.6761

Abstract

This study investigates the efficiency of resource allocation in rice farming to support food security, economic equity, and regional self-reliance in Bireuen District. A mixed-methods approach was employed, integrating quantitative analyses using Data Envelopment Analysis (DEA) and Stochastic Frontier Analysis (SFA) with qualitative methods comprising in-depth interviews and Focus Group Discussions (FGDs). The data used is primary and secondary data. The results indicate that technical efficiency in rice farming remains relatively low, with average DEA and SFA scores of 0.88 and 0.86, respectively, implying a potential input reallocation of 10–15%. Key determinants of efficiency include farmers’ education, access to formal credit, participation in farmer groups, and proximity to markets. In contrast, limited capital, insufficient technology, and small landholdings (<0.5 ha) were identified as the primary sources of inefficiency. Qualitative findings corroborate the quantitative results, revealing that smallholder farmers are more vulnerable to inefficiency than larger-scale farmers (>1 ha). The study concludes that improving efficiency necessitates targeted policy interventions, including expanding access to microcredit, promoting mechanization, strengthening farmer group institutions, and stabilizing paddy prices. These measures are critical for enhancing food security, reducing economic disparities, and fostering sustainable regional self-reliance in Bireuen District.
The Influence Of Human Resource Competency And Accounting Information Systems On The Quality Of Village Financial Reports In Banda Aceh City At 2025 Zulfikar Zulfikar; Irmawati Irmawati; Elviza Elviza
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.v12i4.6767

Abstract

The purpose of this study is to determine the influence of human resource competency and accounting information systems simultaneously on the quality of village financial reports in Banda Aceh City. The population in this study were Village Heads, Treasurers and Village Secretaries in Banda Aceh City with a total of 100 people, taken based on simple random sampling using the Slovin formula. This research method is quantitative, testing and analysis of primary data were carried out using statistical data processing application tools with multiple linear regression formulations. Based on the results of the research that has been done, it was found that Human Resource Competence and Accounting Information Systems have a significant influence on the Quality of Village Financial Reports in Banda Aceh City in 2025 simultaneously amounting to 59.995. Partially, Human Resource Competence has an influence of 3.603 while the Accounting Information System has an influence of 3.160.
Reaksi Pasar Modal Terhadap Kebijakan Pemerintah: Studi Kasus Pembentukan Danantara Asa Tri Alvindo; Baihaqi Baihaqi; Adibah Syifa Khairunnisa
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.v12i4.6768

Abstract

This study assesses the effect of the inauguration of the Danantara Indonesia Investment Management Agency on the abnormal returns of Badan Usaha Milik Negara (BUMN) under its management, and analyzes the difference in abnormal returns before and after the inauguration. Using a quantitative approach with the event study method, daily stock price data from nine BUMN on the IDX were analyzed over a seven-day observation period (D-3 to D+3). The Market Model was used to estimate abnormal returns, while the t-test and Wilcoxon signed-rank test were performed using SPSS 26. The results show significant abnormal returns on D-1, indicating that the information had been absorbed by the market prior to the formal announcement. No significant difference was found between the pre- and post-establishment periods, supporting the semi-strong form of the efficient market hypothesis.
Prediksi Financial Distress dengan Pendekatan Model Ohlson O-Score Pada Perusahaan Sektor Property dan Real Estate Periode 2022-2024 Asnanil Khoiriyah; Era Yudistira; Esty Apridasari; Witantri Dwi Swandini
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.v12i4.6772

Abstract

This study aims to analyze the prediction of financial distress among 14 companies in the property and real estate sector listed on the Indonesia Stock Exchange for the period 2022–2024. Using a descriptive quantitative method, this study applies the Ohlson O-Score model, which integrates nine financial variables, including firm size, solvency, liquidity, and profitability. The threshold (cut-off) used is 0.38, where a score above this value indicates a state of distress. The results of the analysis indicate a significant risk of bankruptcy, with the number of companies experiencing distress increasing from 8 companies in 2022 to 11 companies in 2024. An in-depth anal-ysis identified that in 2022, the firm size factor (O1) was the primary determinant of financial resilience; however, conditions deterio-rated by 2023, with 9 firms experiencing distress due to structural failures resulting from an imbalance between operating cash flow and liability burdens (O7) as well as a drastic decline in profitability (O9). Peaking in 2024, financial risk reached a critical point where only 3 companies (DMAS, BEST, BSDE) were deemed healthy, while the other 11 were trapped in distress. Even large companies with positive nominal profits, such as PWON and SMRA, remained trapped in the distress zone due to low operational efficiency and debt burdens exceeding their cash flow capacity. This situation was exacerbated by post-pandemic external pressures, including a rise in the benchmark interest rate to 6% and high inflation, which increased the cost of borrowing, so that by the end of the observa-tion, the analysis indicated a significant increase in bankruptcy risk in the property and real estate sector during the observation peri-od, showing that 6 companies remained in distress throughout the observation period (APLN, ASRI, CTRA, LPKR, MTLA, and SMRA), while only DMAS and BSDE were able to maintain a non-distressed status. Overall, the Ohlson O-Score model proved effective as an early warning system for management and investors in identifying the vulnerability of the property and real estate sector to economic pressures.
Content Marketing, e-WOM, dan Brand Image Pengaruhnya terhadap Minat Beli Tucicakes Gusti Ayu Putu Rani Lokahita; I Ketut Selamet; I Putu Iwan Pramana Putra
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.v12i3.6773

Abstract

The digitalization era has shifted the role of social media to become a central axis in contemporary marketing practices. Social media no longer merely functions as a communication channel, but has become a strategic space that shapes public perceptions, interests, and consumption tendencies. This study aims to examine the extent to which content marketing, electronic word of mouth (e-WOM), and brand image influence consumer purchasing interest in Tucicakes products. The study subjects involved residents of South Denpasar aged at least 17 years who had been exposed to Tucicakes promotional content on social media and had purchasing experience. A total of 102 respondents were analyzed using a quantitative approach. Data processing was carried out through validity and reliability tests, classical assumptions, multiple linear regression analysis, and hypothesis testing with the F test and t test assisted by SPSS version 26. The research findings confirmed that these three variables have a positive and significant influence on purchasing interest, both simultaneously and partially.
Factor Service Quality, Harga dan Customer Satisfaction Terhadap Loyalitas Pelanggan (Studi Kasus Pada Balicosy Villa Legian Bali) Ni Komang Ayu; I Ketut Selamet; Ida Ayu Putu Santi Purnamawati
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.v12i3.6774

Abstract

This research is motivated by customer dissatisfaction with the quality of service provided by Balicosy Villa Legian, such as the condition of the room that is not clean enough. In addition, the differences in the results of previous studies are also the reason for the researcher to conduct this research in a different place. The main problem in this research is related to the influence of service quality, price, and customer satisfaction on customer loyalty at Balicosy Villa Legian in Badung Regency. This study aims to analyze the influence of service quality, price, and customer satisfaction on customer loyalty at Balicosy Villa Legian in Badung Regency, both simultaneously and partially with 119 research samples. The research method used is a quantitative method with data collection techniques through questionnaires and data analysis using multiple linear regression analysis. The results of the study indicate that service quality, price, and customer satisfaction simultaneously have a positive and significant effect on customer loyalty with a calculated F value of 15.153 and a significant value of 0.000. Partially, service quality has a significant positive effect on customer loyalty with a calculated t value of 3.420 and a significant value of 0.001. Price has a significant positive effect on customer loyalty, with a calculated t-value of 3.356 and a significance level of 0.001. Customer satisfaction has a significant positive effect on customer loyalty, with a calculated t-value of 4.170 and a significance level of 0.000.  
Minat Berkarir di Bidang Perpajakan Pada Mahasiswa Akuntansi di Universitas Bengkulu dan Universitas Sriwijaya Asyurah Ayu Kristalina; Danang Adi Putra
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.v12i4.6778

Abstract

This study aims to analyze the influence of education costs, tax volunteer programs, professional recognition, and digitalization on accounting students’ interest in pursuing careers in the field of taxation at the University of Bengkulu and Sriwijaya University. This research employed a quantitative approach using purposive sampling techniques. Data were collected through questionnaires distributed to 171 accounting students who had completed taxation courses. The data were analyzed using multiple linear regression with the assistance of SPSS software. The results of the study indicate that education costs, tax volunteer programs, professional recognition, and digitalization partially and simultaneously have a positive and significant influence on students’ interest in pursuing careers in taxation. Professional recognition emerged as the most dominant variable influencing students’ career interests, as students tend to consider recognition, certifications, and opportunities for self-development when choosing a career path. In addition, tax volunteer programs provide practical experience that enhances students’ understanding of the taxation field, while digitalization creates the perception that taxation is a modern, efficient, and technology-oriented profession. Education costs also encourage students to pursue careers that are considered to offer promising long-term prospects and benefits in line with the educational investment they have made. The findings of this study suggest that increasing practical experience, strengthening professional recognition, and developing digital-based taxation systems can serve as effective strategies to enhance students’ interest in pursuing careers in taxation.

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