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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 1,127 Documents
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Analysis Of Determinant Factors Quality Of Financial Reporting Of Regional Financial Management Work Units In Indonesia Prakoso, Teguh; Rina Apriliani; Pandu Adi Cakranegara; Alfiana; Ratnawita
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 2 (2024): April 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i2.2271

Abstract

This study intends to investigate the effects on the quality and value of financial report information of human resource quality, internal control systems, government accounting standards implementation, use of regional financial accounting information systems, and accounting knowledge. This study examines relationships between causes and effects. Questionnaires are used to collect data. The research's population consists of all employees who have employed information systems to do their jobs. With a sample size of 100, the sampling strategy is non-probability sampling. Multiple linear regression analysis was employed as the analytical technique in this study. The study's result demonstrates that a number of variables have varying effects on the informational usefulness and quality of regional financial reports. First off, there isn't much of an impact from the caliber of human resources. Furthermore, there is no notable impact from the internal control system. Third, the information value and quality of regional financial reports are greatly impacted by the use of government accounting rules. Fourth, there is no discernible impact from using regional financial accounting information systems. Fifth, the informational value of regional financial reports is greatly impacted by one's grasp of accounting. Overall, each of these variables affects regional financial reports' information value and quality at the same time, highlighting the need of effective management in these areas for raising the caliber of regional financial data.
Analisis Pengembangan Usaha Kuliner Sebagai Peluang Usaha Rumahan di Desa Lau Gumba Sanny, Annisa; Muhammad Toyib Daulay; Dhea Yulianisa
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 2 (2024): April 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i2.2283

Abstract

This research shows that culinary businesses, especially tanghulu strawberries, can increase business opportunities and the family economy in the application of the 4P marketing mix development strategy which includes strategies through products, namely producing products from local products, using traditional bamboo skewer equipment, not using food preservatives. Strategy through price, namely by setting prices according to the quality of the products produced and the market area. Furthermore, the promotion strategy is sales promotion by using banners, placing brand signs in front of the house, placing brand name stickers on the packaging, and selling directly to buyers. Furthermore, the distribution place strategy is to distribute culinary businesses directly to consumers. As for the obstacles faced by home-based entrepreneurs, where internally seen from the financial aspect, the capital used still comes from business owners, from the human resources aspect, namely the lack of knowledge about marketing methods and technology utilization. Furthermore, the infrastructure used is still very simple and traditional. While externally there is competition among home-based culinary business entrepreneurs.
Pengaruh Work Life Balance Dan Gaya Kepemimpinan Terhadap Kinerja Karyawan Pada Pt. Asuransi Bri Life Palembang Mutiara, Mega; Endah Dewi Purnamasari; Muhammad Bahrul Ulum
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 2 (2024): April 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i2.2285

Abstract

Kinerja karyawan akan semakin meningkat jika karyawan merasakan kepuasan dalam bekerja. Untuk menumbuhkan kepuasan kerja karyawan, Perusahaan harus mampu merespon kebutuhan-kebutuhan karyawan, antara lain kebutuhan secara psikis yakni Work life balance, dan gaya kepemimpinan. Penelitian ini bertujuan untuk untuk mengetahi bagaimana pengaruh work life balance dan gaya kepemimpinan terhadap kinerja karyawan Pada PT. Asuransi BRI Life Palembang. Penelitian ini menggunakan metode penelitian kuantitatif Penelitian ini populasi dan sampel yang diambil adalah seluruh karyawan PT. Asuransi Bri Life Palembang yang jumlah populasinya sebanyak 90 orang yang akan dijadikan sampel jenuh dalam penelitian ini. Hasil penelitian menyampaikan bahwa variabel Work Life Balance berpengaruh positif dan signifikan terhadap Kinerja Karyawan pada PT. Asuransi BRI Life Palembang. Hal ini dibuktikan dengan nilai uji secara parsial dengan nilai thitung>ttabel (7,099>1,988), variabel Work Life Balance sangat penting dalam menjalankan sebuah perusahaan, variabel Gaya Kepemimpinan berpengaruh positif dan signifikan terhadap Kinerja Karyawan pada PT. Asuransi Bri Life Palembang. Hal ini dibuktikan dengan nilai uji secara parsial dengan nilai thitung> ttabel (4,489 > 1,988). Koefisien determinasi 0,622 atau sebesar 62,2%. Nilai koefisien determinasi tersebut menunjukan besarnya kontribusi yang diberikan pada variabel indenpenden terhadap kinerja karyawan dan hubungan antara kedua variabel dalam kategori.
Peran Semangat Kerja, Budaya Organisasi, dan Lingkungan Kerja Terhadap Kinerja PNS Kantor Desa Purwodadi Daulay, Muhammad Toyib; Annisa Sanny; Putri Khairiyah
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 2 (2024): April 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i2.2288

Abstract

Spirit of work, organizational culture, and work environment influence the performance of civil servants. This research involved all civil servants of the Purwodadi village office, totaling 57 people. In this study, the technique of sampling by non-probability sampling is by using census sampling where the entire population is used as a research sample. This study used quantitative data processed with multiple linear regression models in SPSS 16. The results showed that morale, organizational culture, and work environment had a positive and significant effect on the performance of civil servants of the Purwodadi village office.
Pengaruh Word of Mouth dan Product Innovation Terhadap Minat Beli Konsumen Tetra Coffee Palembang: Pengaruh Word of Mouth dan Product Innovation Terhadap Minat Beli Konsumen Tetra Coffee Palembang Liananda, Inka; Siti Komariah Hildayanti; Mohammad Kurniawan
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 2 (2024): April 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i2.2289

Abstract

This study aims to determine the influence of word of mouth and product innovation on the buying interest of Tetra Coffee Palembang consumers. This research method is a descriptive method with a quantitative research approach. The sampling technique in this study uses the probability sampling method with a simple random sampling approach. Determination of the number of samples using the Lemeshow formula obtained the minimum number of samples needed in this study was 96 respondents. Data analysis using data quality tests, classical assumption tests, and multiple linear regression analysis. The result of this study is that word of mouth (X1) has a positive and significant effect on consumer buying interest (Y) at Tetra Coffee Palembang. Product innovation (X2) has a positive and significant effect on consumer buying interest (Y) at Tetra Coffee Palembang. Word of mouth (X1) and product innovation (X2) have a positive and significant effect on consumer buying interest (Y) at Tetra Coffee Palembang. Based on the results of the variables X1 and X2 together there is a Y in RSquare of 0.870, this means that the influence of the variables word of mouth (X1) and product innovation (X2) together on and buying interest (Y) is 87%. The remaining 13% was influenced by variables other than the variables studied.
Pengaruh Disiplin Kerja Terhadap Kinerja Karyawan Hotel Karang Setra, Spa & Cottage Ningsih, Setiawati; Muhammad Sugiharto
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 2 (2024): April 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i2.2291

Abstract

Sumber daya manusia (SDM) adalah kunci kesuksesan perusahaan. Karyawan yang inovatif dan disiplin dapat menghasilkan ide-ide kreatif dan mencapai tujuan organisasi. Namun, mengelola SDM dengan gaya kerja yang berbeda-beda merupakan tantangan. Penelitian ini menganalisis pengaruh disiplin kerja terhadap kinerja karyawan di Hotel Karang Setra Spa & Cottage. Ditemukan bahwa disiplin kerja memiliki dampak positif pada kinerja karyawan. Perilaku buruk pemimpin, absensi tinggi, dan keterlambatan menyelesaikan tugas dapat menurunkan disiplin kerja. Penelitian ini melibatkan 44 responden dan menggunakan metode kuantitatif deskriptif. Hasil penelitian menunjukkan bahwa implementasi disiplin kerja di Hotel Karang Setra memiliki dampak positif pada kinerja karyawan.
Analysis Of The Influence Of Training Effectiveness, Work Environment And Job Satisfaction On Employee Performance In The Tourism Industry Merissa Fermica Iskandar; Ratnasari, Ani; Rika Nurhidayah; Dede Saparudin; Rifki Maulidani
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 2 (2024): April 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i2.2292

Abstract

The purpose of this study is to ascertain how employee performance is impacted by work environment, soft skill development, and job happiness. Researchers employed both qualitative and quantitative research techniques, as well as descriptive research, in this study. Permanent employees are the target population in this study. Nonprobability sampling strategies were employed by researchers. Next, judgment sampling a non-probability sampling method was employed in this study, with a sample size of 100 employees. Survey techniques are used in data collection. Under the survey research approach, questionnaires are distributed after in-depth interviews are completed by researchers. Multiple regression analyses have been used in this study. The study's findings indicate that training in soft skills and job satisfaction both positively and significantly affect employee performance. This implies that enhancing job satisfaction and developing soft skills in staff members can benefit their performance. However, the study's findings indicate that employee performance is not much impacted by the workplace. However, efforts to improve the work environment are still important to increase the overall well-being and satisfaction of employees, even though they do not directly affect their performance. As a recommendation, companies can pay more attention to and improve programs that can increase employee job satisfaction and soft skills training to support improving their performance.
Analysis Of The Influence Of Brand Equity And Social Media On Revisit Decision With Intention To Revisit As A Mediation Variable In Yarsi Teeth And Mouth Hospital Ilham Arief; Muslikh, Muslikh; Hulmansyah
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 2 (2024): April 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i2.2293

Abstract

This research aims to provide a deeper analysis of the complex relationship between brand equity, social media, interest in revisiting, and the decision to revisit in the context of hospital services. Quantitative techniques are used in this study together with cross-sectional data gathering. Everybody in the population is a patient. This study uses non-probability sampling to acquire data. The study's sample comprised one hundred participants. A questionnaire was utilized to collect data. The SEM-PLS analytical method will be used to process the data. The study's findings support the notion that social media and brand equity positively and significantly impact both the desire to return and the decision to do so. It should be highlighted, nonetheless, that the desire to return does not necessarily affect the choice to return. In addition, although interest in returning to visit does not mediate the relationship between brand equity and the decision to visit again, this interest does mediate the relationship between social media and the decision to visit again. This shows that the influence of social media can make it easier for consumers to obtain information, thereby increasing their chances of returning to the hospital for treatment. To increase interest in repeat visits, it is necessary to organize intensively so that the hospital service brand becomes stronger in the eyes of consumers.
Pengaruh Pengembangan Sumber Daya Manusia Terhadap Kinerja Pegawai Pada Bpjs Ketenagakerjaan Kota Banda Aceh Zulfan Yusuf; Arfan, Fahmi; Geta Ambartiasari; Sarboini
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 2 (2024): April 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i2.2294

Abstract

Pengembangan sumber daya manusia memainkan peran yang sangat penting dalam kinerja karyawan. Kinerja karyawan. Oleh karena itu, tujuan dari penelitian ini adalah untuk mendeskripsikan sumber daya manusia dan kinerja karyawan, serta mengidentifikasi dan menganalisis hubungan antara pengembangan sumber daya manusia dengan kinerja karyawan. sumber daya manusia dan kinerja karyawan, serta mengeksplorasi dan menganalisis dampak pengembangan sumber daya manusia terhadap kinerja karyawan pada BPJS Ketenagakerjaan Kota Banda Aceh. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan kuantitatif. Data dianalisis dengan menggunakan SPSS Ver 22 dan menggunakan model regresi linier sederhana dengan hasil sebagai berikut Y = 0,909 + 0,608X + e. Uji determinasi dengan nilai nilai R2 sebesar 29,7%. Uji t dengan perbandingan thitung 4,056 > ttabel 1,68488 maka Ho diterima Hi ditolak Untuk menganalisis Pengaruh pengembangan sumber daya manusia terhadap kinerja karyawan pada BPJS Ketenagakerjaan Kota Banda Aceh. Penyebaran kuesioner dengan sampel dalam penelitian ini. Sebanyak 41 orang responden. Hasil regresi Pengembangan Sumber Daya Manusia sebesar 0,608 yang berarti bahwa Pengembangan Sumber Daya Manusia (X) meningkatkan kinerja karyawan (Y) BPJS Ketenagakerjaan Kota Banda Aceh sebesar 1%. meningkat sebesar 1%, kinerja karyawan (Y) BPJS Ketenagakerjaan Kota Banda Aceh. Koefisien determinasi diketahui dari nilai R2 = 0,297 (29,7%), yang berarti pengembangan sumber daya manusia (X) memiliki kemampuan untuk menjelaskan (Y) kinerja pegawai BPJS Ketenagakerjaan Kota Banda Aceh, sebesar 29,7% dan sisanya sebesar 70,3% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini. Berdasarkan uji-t, diperoleh nilai t-hitung sebesar 4,056 dan t-tabel sebesar 1,68488. Dari hasil perbandingan tersebut dapat dilihat bahwa pengujian dengan perbandingan t-hitung 4,056 > t tabel 1,68488 maka Ho diterima Hi ditolak. Artinya pengembangan sumber daya manusia Pengembangan sumber daya manusia berpengaruh terhadap kinerja karyawan di BPJS Ketenagakerjaan Kota Banda Aceh.
Pengaruh Kualitas Pelayanan Dan Nilai Pelanggan Terhadap Kepuasan Pengunjung Museum Balaputera Dewa Hudhori, Ilham; Roswaty; Shafiera Lazuarni
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 2 (2024): April 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i2.2295

Abstract

Penelitian ini dilatarbelakangi oleh tujuan pariwisata adalah memaksimalkan laba untuk meningkatkan pertumbuhan ekonomi, sosial dan budaya, disamping pariwisata harus dapat mewujudkan kepuasan pengunjung Dampak terciptanya kepuasan pengunjung akan mewujudkan loyalitas pengunjung dan kunjungan kembali dari pariwisata terkait. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kualitas pelayanan dan nilai pelanggan terhadap kepuasan pengunjung museum Balaputera Dewa. Metode yang digunakan dalam peeliian ini berjenis penelitian kuantitatif. Hasil penelitian menyampaikan bahwa dari Secara parsial variabel kualitas pelayanan mempunyai pengaruh secara positif dan signifikan terhadap pengunjung Museum Balaputera Dewa. Secara parsial nilai pelanggan mempunyai pengaruh secara positif dan signifikan terhadap pengunjung Museum Balaputera Dewa. Secara simultan kualitas pelayanan dan nilai pelanggan mempunyai pengaruh secara positif dan signifikan terhadap kepuasan konsumen yang dalam penelitian ini adalah pengunjung Museum Balaputera Dewa. Kualitas pelayanan merupakan variabel yang memberikan kontribusi lebih besar terhadap tingkat kepuasan pengunjung yang dalam penelitiaan ini adalah pengunjung Museum Balaputera Dewa bila dibandingkan dengan nilai pelanggan maka disimpulkan Kualitas Pelayanan berpengaruh positif dan signifikan terhadap kepuasan pengunjung Museum Balaputera Dewa Palembang, Nilai Pelanggan berpengaruh positif dan signifikan terhadap kepuasan pungunjung Museum Balaputera Dewa Palembang, Kualitas Pelayanan dan Nilai Pelanggan berpengaruh positif dan signifikan terhadap kepuasan pengunjung Museum Balaputera Dewa Palembang

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