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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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Pengaruh Promosi Penjualan Terhadap Online Customer Review serta Dampaknya pada Keputusan Pembelian di Sayurbox Novan Yurindera
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 8 No. 2 (2022): JEMSI (JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI)
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v8i2.833

Abstract

This study aims to examine the direct and indirect impact of promotions on purchasing decisions through Sayurbox's online customer reviews. The independent variable in this study was promotion, the dependent variable was purchase decision, and the intervening variable was online customer ratings. Quantitative data analysis uses the SEM method and the partial least squares (PLS) approach. It consists of an analysis of the external model followed by an analysis of the internal model, ending with hypothesis testing using the SmartPLS application. The results of this study show that promotions have a positive impact on online customer reviews, online customer reviews have a positive impact on purchasing decisions, and the end result is that promotions have a positive impact on online customer reviews through purchases, indicates that it has a direct and indirect positive impact on Decision making.
Pengaruh Kompetensi, Komitmen dan Etika Auditor Terhadap Kinerja Auditor Internal pada Kantor Inspektorat Aceh Sarboini; Rahmah Yulianti; Rahma Try Fajri
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 8 No. 2 (2022): JEMSI (JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI)
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v8i2.836

Abstract

This study aims to determine the effect of auditor competence, commitment and ethics on the performance of internal auditors at the Aceh Inspectorate Office, either simultaneously or partially. The population in this study are auditors who work at the Aceh Inspectorate Office. Total population of 47 people. The sampling method used is the Census because it involves the entire population as research respondents. The samples taken in this study were 47 people. The data used in this study is multiple linear regression. The results of the study show that auditor competence, commitment and ethics simultaneously influence the performance of internal auditors at the Aceh Inspectorate Office. The correlation coefficient (R) = 0.779 which indicates that the degree of relationship (correlation) between the independent variables and the dependent variable is 77.9%. This means that the performance of internal auditors at the Aceh Inspectorate Office is very closely related to the factors of education, training, years of service and the R2 coefficient value is obtained by a value of 0.580 which means it influences the auditor's performance at the Aceh Inspectorate Office. While the partial results of the study also reveal that auditor competence, commitment and ethics affect the performance of internal auditors at the Aceh Inspectorate Office, this proves that auditor competence, commitment and ethics have an influence on auditor performance at the Aceh Inspectorate Office.
Pengaruh Fee Audit, Rotasi Audit, Audit Capacity Stress dan Ukuran Perusahaan Terhadap Earning Manipulation dengan Moderasi Kualitas Audit F Agung Himawan
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 8 No. 2 (2022): JEMSI (JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI)
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v8i2.838

Abstract

The survey was conducted on 40 manufacturing companies listed on the Indonesian Stock Exchange during the observation period from 2016 to 2020. The sampling method used in this study was targeted sampling. The hypothesis of this study was tested using multiple regression analysis to measure the effect of the relationship between dependent and independent variables. The purpose of this study was to examine the variables Audit Fee (FA), Audit Rotation (RA), Audit Ability Stress (ACS), and revenue operation size representative of the Beneish M-score, with audit quality as a moderator variable, as experienced by manufacturing firms. to analyze it objectively. Listed on the stock exchange. effect. A sample of 40 and 200 Indonesian securities for the period 2016-2012. The results of this study show that the Beneish M-Score is highly influenced by exam fees, exam rotation, exam capacity load, and size. The FA variable has a 10% significant negative impact on profit manipulation (Beneish M-score). That is, the higher the audit fee accepted by management, the less evidence of manipulation of the financial statements. The RA variable has a very positive effect on profit manipulation. In other words, the more often audit rotations occur, the higher the likelihood of balance sheet manipulation. ACS variables have a significant negative impact on yield manipulation (beneish M-score) at = 10%. That is, the more audit clients, or the higher the ACS, the higher the monitoring that does not lead to manipulation of the financial statements. Finally, the size variable has a large positive impact on profit manipulation. H. The larger the company size, the more evidence of balance sheet manipulation. The results of the Model 2 study indicate that the presence of trial quality as a moderator variable can influence the relationship between FA, RA, ACS and size (Benish M score) in the profit manipulation. If the presence of audit quality (QA) weakens the impact of almost all variables on earnings manipulation (Benish m Score), this suggests that the presence of a reputable audit quality KAP enhances corporate scrutiny and reduces earnings manipulation and investor interest. It means avoiding useful information. and interested persons. Account holders and these factors are considered by investors and stakeholders to provide more relevant information.
Dampak Covid-19 Terhadap Ekonomi dan Sumber Daya Manusia Setiawati Ningsih; Shandra Ziva Hendriani; Ricky Firmansyah
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 8 No. 2 (2022): JEMSI (JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI)
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v8i2.841

Abstract

The virus called coronavirus disease 2019 (Covid-19) has attacked many countries and is growing rapidly, including Indonesia. On March 2, 2020, his first case of Covid-19 in Indonesia was officially recognized, and as it affects many factors, especially the industrial sector and the human resources sector, the government and the World Health Organization (WHO) must take action. Rapidly adopt new guidelines we create to combat Covid-19. The purpose of this study was to analyze the economic and human resource impact experienced by her 47 respondents who were active as clerical class students at the University of Digital Technologies. This study used a descriptive quantitative method in which the data obtained were obtained from the results of an online survey via Google Forms. Study results show the extent to which Covid-19 will impact existing economies and human resources.
Kendala Penerapan Qanun Nomor 11 Tahun 2018 tentang Lembaga Keuangan Syariah pada Koperasi di Aceh melalui pendekatan Analisis Fishbone Susanti; Musfira; Sufitrayati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 8 No. 2 (2022): JEMSI (JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI)
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v8i2.854

Abstract

The purpose of this study is to find still minor restrictions on cooperatives in Aceh in the implementation of Qanun No. 11 of 2018 on Islamic financial institutions. The approach used in this study is a qualitative descriptive approach. The data collection methods used were REA, questionnaires, interviews, literature, and co-op documents that have not yet been converted from the traditional system to the Shariah system, with a total population of 197 co-ops, and samples were drawn according to the Srobin formula. , that is, 100 co-ops. The data analysis used was fishbone analysis. there are five main variables namely co-operative management, co-operative staff, co-operative infrastructure and co-operative facilities. In management variables, the majority of administrative staff are women and education is dominated by bachelor's degrees, while co-operative personnel variables, including understanding of co-operatives, are about employment co-operatives. shown to average less than 50%. Average, no professional staff, average-average, run only by administrators. For variable infrastructure, i.e. asset development, turnover, number of members and co-management tools, it is still below average, i.e. below 50%. In the context of an institution involving a PAD (amendment of articles of association) issued by a notary, the cost is not too high, but still normal, but the co-op feels that the notary public has not yet understood the co-op regarding the use of the application. Most cooperatives do not use the Sharia system because they do not need it. In conclusion, the general human resource problem remains a lack of understanding and poor collaborative performance. A recommendation against this obstacle is to continuously and continuously develop cooperatives so that they can increase their efficiency and capacity. In particular, an understanding of the Shariah system can be conveyed and the development of cooperation efficiency can also be promoted.
Analisis Penghambat Sulitnya Penerapan Akad Mudharabah pada Koperasi Serba Usaha Syariah Mitra Mandiri Pratama Sei Mencirim Putri Qhoirunnisa; Sarwo Edi; Asmaul Husna
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 8 No. 2 (2022): JEMSI (JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI)
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v8i2.856

Abstract

The purpose of this study was to find out (1) what factors hindered the difficulty of implementing mudharabah contracts at KSU Syariah Mitra Mandiri Pratama (2) to analyze what had been done by KSU Syariah Mitra Mandiri Pratama to overcome the difficulties of applying mudharabah contracts. This study used a qualitative approach with a descriptive research type. The data used are primary data obtained from direct interviews with members of the mudharabah financing and also managers of the Mitra Mandiri Pratama Sharia Multi-Business Cooperative and secondary data obtained from the second source after primary data, namely using books. In this study using data analysis techniques, namely data reduction, data presentation, drawing conclusions and verification. The results of the study show that the factors that hinder the difficulty of applying the mudharabah contract include (1) members' moral hazard behavior (2) the seriousness of the mudarib members in running a business financed by the sharia cooperative concerned (3) violation of the provisions agreed according to the agreement where members do not use funds with what is stated in the agreement or contract (4) the internal management of the mudharib company that has not been carried out professionally according to management standards agreed between sharia cooperatives and members.
The Effect of Competence and Accountability on the Performance of Government Auditors Amsari, Syahrul; Husna, Asmaul
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 8 No. 2 (2022): JEMSI (JURNAL EKONOMI, MANAJEMEN, DAN AKUNTANSI)
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v8i2.862

Abstract

The purpose of this study was to utilize the research site of the South Tapanuri Regency Regional Regulatory Authority by taking a sample of 65 auditors and P2UPDs based on the work of the South Tapanuri Regency Regional Government/Municipality to assess APIP performance. is to analyze the capacity and accountability of Data for this study were obtained from the results of questionnaire responses. The survey data were then analyzed using the Partial Least Squares (PLS) analysis technique using the SmartPLS version 3.0 program for Windows. Based on the analytical results of this study, APIP's performance was influenced simultaneously by APIP's ability and responsibility variables. Analysis results show that 64% of APIP's performance is influenced by APIP's competence and accountability.
The Role of Blockchain Technology to Solve A Problem Distribution Of Government Assistance Wages Subsidies Lila Sabrinta
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 1 (2023): Februari 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i1.880

Abstract

Many organizations, especially government sector still using centralization-based activites such in the public services. One of the activities organized by the government that requires a touch of blockchain technology is the distribution of assistance wages subsidies (BSU) from the government for Indonesian workers affected by the pandemic Covid-19. Practically , implementation of assistance wages subsidies still met many problems. This paper will overview the role of blockchain to solve a problem distribution government assistance wages subsidies. Using tools such as smart contracs, decentralized apps, interopabiity framework and Government-To-Person (G2P), the distribution of wage subsidies assistance can take place transparently and accurately to reach the beneficiaries.
Pengaruh Cash Ratio, Net Profit Margin Dan Return On Asset Terhadap Pertumbuhan Laba Pada PT BFI Finance Indonesia Tbk lisdawati lisdawati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 1 (2023): Februari 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i1.882

Abstract

Penelitian ini untuk bertujuan untuk mengetahui pengaruh Cash Ratio, Net Profit Margin dan Return On Asset terhadap Pertumbuhan Laba pada PT BFI Finance Indonesia Tbk periode 2012-2021. Metode penelitian yang digunakan penulis dalam menyusun skripsi adalah metode kuantitatif, yaitu melakukan penelitian yang menggambarkan keadaan keuangan perusahaan yang dinyatakan dalam bentuk angka. Pengumpulan data dilakukan dengan pengambilan data sekunder berupa laporan keuangan PT BFI Finance Indonesia Tbk yang sudah terdaftar di Bursa Efek Indonesia dengan menggunakan laporan berupa neraca dan laba rugi. Metode analisis yang digunakan analisis regresi berganda meliputi uji asumsi klasik, analisis regresi linier berganda, analisis koefisien korelasi, koefisien determinasi dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara parsial Cash Ratio tidak berpengaruh terhadap Pertumbuhan laba dengan nilai signifikan 0,234 > 0,1. Net Profit Margin tidak berpengaruh terhadap Pertumbuhan Laba dengan nilai signifikan 0,935 > 0,1. Return On Asset tidak berpengaruh terhadap Pertumbuhan Laba dengan nilai signifikan 0,301 > 0,1. Sedangkan secara bersamaan untuk hasil bahwa kinerja perusahaan yang diukur dengan Cash Ratio, Net Profit Margin dan Return On Asset bersama-sama berpengaruh terhadap Pertumbuhan Laba dengan nilai signifikan 0,020 < 0,1. This study aims to determine the effect of Cash Ratio, Net Profit Margin and Return On Assets on Profit Growth at PT BFI Finance Indonesia Tbk period 2012-2021. The research method used by the author in compiling the thesis is a quantitative method, namely conducting research that describes the company's financial condition which is expressed in the form of numbers. Data collection is done by taking secondary data in the form of financial statements of PT BFI Finance Indonesia Tbk which has been listed on the Indonesia Stock Exchange using reports in the form of balance sheets and profit and loss. The analytical method used is multiple regression analysis including classical assumption test, multiple linear regression analysis, correlation coefficient analysis, coefficient of determination and hypothesis testing. The results showed that the Cash Ratio was not effect on profit growth with a significant value of 0.234 > 0.1 . Net Profit Margin has no effect on Profit Growth with a significant value of 0.935 > 0.1. Return on Assets has no effect on Profit Growth with a significant value of 0.301 > 0.1. Meanwhile, simultaneously for the results that the company's performance as measured by the Cash Ratio, Net Profit Margin and Return On Assets together have an effect on Profit Growth with a significant value of 0.020 <0.1.
The Role of Promotion Strategy and Product Price on Purchase Intention of Indihome Femmy Effendy; Reza Yonatan Hanata; Leo Nardo Setia Budi; Dhiraj Kelly Sawlani; Merrysa Christina
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 1 (2023): Februari 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i1.892

Abstract

Indihome's promotion strategy has several obstacles in marketing its products and services to continue to maintain and develop existing markets and consumers, so the company needs to conduct various evaluations of the elements of promotional activities which not only function as a means of communication between companies and consumers, but also as tools for influencing consumers in purchasing activities or using services according to their wants and needs. The purpose of this study was to analyze the effect of promotional strategy on purchase intention, analyze the effect of price on Indihome's purchase intention and analyze the joint effect of price and promotion strategy on purchase intention of Indihome in DKI Jakarta. This study uses quantitative methods, and can determine the effect of the independent variables on the dependent variable. Through this research, an analysis of the promotion strategy and price variables can be carried out on buying interest. The objects in this study are people who purchase Indihome products, especially in the DKI Jakarta area by distributing questionnaires for research purposes, namely online by filling out the Google Form that has been provided by researchers. This study aims to answer the problems presented in the introduction chapter. Based on the results of the analysis and discussion, it can be concluded that the Promotion Strategy Variable (X1) does not have a significant influence on Purchase Intention (Y). Price Variable (X2) has a significant influence on Purchase Intention (Y). Promotion Strategy Variables (X1), Price (X2) have a significant influence together.

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