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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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Mengungkap Pengaruh Leverage, Likuiditas, dan Reputasi Underwriter terhadap Underpricing di Sektor Energy: Peran Ukuran Perusahaan sebagai Variabel Kontrol (2021-2023) Terentia, Rachel Finna; Riswan
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3697

Abstract

This study aims to determine the effect of leverage, liquidity, and underwriter reputation on underpricing and the role of company size in controlling leverage, liquidity and underwriter reputation on underpricing. This study applies quantitative analysis using a sample of companies from the energy sector listed on the Indonesia Stock Exchange in the period 2021-2023, with a purposive sampling method for sample selection. The results of this study are that leverage and liquidity have a positive and significant effect on underpricing, underwriters have a negative and significant effect on underpricing and the role of company size weakens the relationship between leverage, liquidity, underwriters on underpricing.
Analisis Laporan Keuangan Perusahaan Sebagai Penilaian Kinerja Perusahaan (Studi Pustaka pada Perusahaan BUMN Sektor Konstruksi yang Terdaftar di Bursa Efek Indonesia 2020-2022) Jumiyati; Revita, Maria Lapriska Dian Ela; Sugiarti; Oktiyani, Rina
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3702

Abstract

The development of the business world in an increasingly open economic situation needs to be based on performance assessment facilities and systems that can encourage companies towards increasing efficiency and competitiveness which will strengthen capital and have an impact on the company's performance assessment. So that it is able and survives in the increasingly tight business competition today. Companies can analyze financial reports, especially in conducting performance assessments. In the research conducted by the author using descriptive qualitative methods and Literature Studies on the financial reports of 4 state-owned construction sector companies listed on the Stock Exchange:  PT Wijaya Karya (Persero) TBK, PT Waskita Karya (Persero) Tbk, PT Adhi Karya Tbk (ADHI), and PT Pembangunan Perumahan (Persero) Tbk. The purpose of this research is to calculate and analyze the Liquidity, Solvency and Profitability of Financial Reports as an assessment of the Company's Performance. The results of the study show that the Liquidity Ratio (current ratio) of PT Waskita Karya (Persero) Tbk has a consistently high current ratio for three consecutive years, with the highest figure in 2020 at 168.89%. This shows the company's ability to meet its short-term obligations better than other companies such as PT Wijaya Karya (Persero) Tbk and PT Adhi Karya (Persero) Tbk which have lower ratios. The solvency ratio of PT Waskita Karya (Persero) Tbk also stands out with a very high debt to equity ratio, reaching 979.55% in 2022. This indicates that the company is highly dependent on debt in its funding structure. High dependence on debt can increase financial risk, Profitability Ratio, PT Wijaya Karya (Persero) TBK and PT Waskita Karya (Persero) Tbk showed an increase in Net Profit Margin, which indicates an improvement in operational efficiency and management. On the other hand, PT Adhi Karya (Persero) Tbk and PT Pembangunan Perumahan (Persero) Tbk experienced a decline in margin, although they maintained a positive margin. Different receivable turnover ratios also provide an overview of the efficiency of receivables management in these companies. PT Wijaya Karya (Persero) Tbk for example, in 2021 had a very high receivables turnover ratio of 790.28%, indicating that this company is able to manage receivables very efficiently, accelerating cash collection from credit sales.
Pengaruh Kinerja Keuangan dan GCG Terhadap Struktur Modal (Studi Kasus Pada Perusahaan Sektor Financial yang terdaftar di BEI tahun 2020 – 2023) Suhandi, Sherinka; Nilwan, Afrizal
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3705

Abstract

Capital structure, specifically referring to companies in the financial sector for 4 years from 2020 to 2023. The sample of this study used purposive sampling, and obtained 12 financial sector companies on the special monitoring board officially listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. This study uses a descriptive method with a quantitative approach. Then the data analysis was carried out using the multiple linear regression analysis method using SPSS software version 17.0. The results of the study found that the profitability variables, the size of the board of commissioners and the audit committee had a positive effect on the capital structure. While the liquidity variable did not have a significant effect on the capital structure.
Pengaruh Kompensasi Manajemen dan Tingkat Utang Terhadap Manajemen Pajak Pada Perusahaan Industri Yang Terdaftar di BEI Tahun 2019 – 2023 Setianingsih; Hardila, Ika; Norarita, Rika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3719

Abstract

This study aims to determine the effect of management compensation and debt levels on tax management in industrial companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The study uses a quantitative method with multiple regression analysis techniques through the Eviews 13 application. The sample used consisted of 13 companies that met the research criteria with a purposive sampling technique, namely the selection of samples based on certain criteria that are relevant to the research objectives. The results of the study indicate that management compensation has a negative and significant effect on tax management with a probability value of 0.0216 (<0.05). Conversely, the debt level has a positive and significant effect on tax management with a probability value of 0.0004 (<0.05). Simultaneously, the variables of management compensation and debt levels are able to explain 51.7% of the variation in tax management, as indicated by the adjusted R-squared value of 0.516880. The results of the F test also show that this research model is significant overall with a probability of 0.000001. These findings support agency theory which explains that managerial incentives and debt structure can influence tax management practices. This study provides implications that companies need to consider compensation policies and debt structures to optimize tax management efficiently and in accordance with regulations.
Pemanfaatan Pengalaman Simulasi Manajemen dan Roleplayer Facebook terhadap Peningkatan Keterampilan Desain Grafis Damayanti, Kristya; Rohim, Salma Salseira Osa
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3720

Abstract

Analyzing Facebook roleplayer management simulation on skills towards potential and challenges in an inclusive and productive online community. This study uses a descriptive quantitative approach. The population in this study took from participants or users of the Facebook roleplayer community. The number of research samples was 100 respondents, using a data collection method through a questionnaire (Google Form). The results of the study using the multiple linear regression data analysis method showed that the results of the F test were f count of 511,940 with a significance of 0.001 which means that Facebook roleplayers simultaneously affect user satisfaction in soft skill training. The results of the T test showed that t count was 7,521 and 9,999 with a significance level of 0.001. This shows that the Null Hypothesis (H0) is rejected where it has no effect and the Alternative Hypothesis (H1) is accepted where it has an effect on variable Y. The results of the determination test showed an adjusted r square of 0.912 which means that Facebook management and roleplayer simulations simultaneously affect user satisfaction in soft skill training by 91.2% and the rest is influenced by other independent variables by 8.8%. This conclusion shows that the better the influence of Facebook management simulation and roleplayer, the higher the user satisfaction with soft skills training.
Determinasi Return On Asset (ROA), Return On Equity (ROE), dan Net Profit Margin (NPM) Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Sektor Consumer Cyclicals Yang Terdaftar di BEI Periode 2021-2023 Dharma, Ni Putu Gita Anggraestarni; Riswan
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3722

Abstract

This study aims to analyze the effect of financial performance as measured by Return On Asset (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) on the timeliness of financial reporting in 14 Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The sampling method used was purposive sampling, and data analysis was carried out using logistic regression. The results of the study indicate that ROA, ROE, and NPM significantly affect the failure to fulfill the time of financial reporting. The timeliness of financial reporting is important to maintain the trust of investors and other stakeholders. This study contributes to the literature on the effect of financial performance on corporate reporting in reporting, as well as providing insight for corporate management to improve transparency and accountability through timely reporting.
Pengaruh Current Ratio (Cr) dan Debt To Equity Ratio (Der) Terhadap Laba Bersih Pada PT Tempo Scan Pasific Tbk Periode 2012-2022 Nurwita; Nabila, Nilla
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3723

Abstract

This study aims to determine the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Net Profit at PT Tempo Scan Pasific Tbk for the 2012-2022 period, both partially and simultaneously. This type of research is quantitative and the data sources used are secondary data in the form of financial reports (annual reports), namely balance sheets and income statements. The data analysis technique for this study uses SPSS (Statistical Program For Social Science) Version 24 data processing software. The samples used in this study are balance sheets and income statements published by PT Tempo Scan Pasific Tbk for the 11-year period 2012-2022. Based on the results of the hypothesis test, it shows that the Current Ratio (CR) variable on Net Profit is tcount 3.268> ttable 2.306, meaning that the Ho1 hypothesis is rejected and Ha1 is accepted, thus there is an influence between the Current Ratio (CR) on Net Profit at PT Tempo Scan Pasific Tbk for the 2012-2022 period. Meanwhile, for the variable Debt to Equity Ratio (DER) to Net Profit is tcount 3.378> ttable 2.306 meaning that the Ho2 hypothesis is rejected and Ha2 is accepted, thus there is an influence between Debt to Equity Ratio (DER) to Net Profit at PT Tempo Scan Pasific Tbk for the period 2012-2022. Simultaneously, that Current Ratio (CR) and Debt to Equity Ratio (DER) have a significant effect on Net Profit at PT Tempo Scan Pasific Tbk for the period 2012-2022 with an Fcount value of 6.209> Ftable 4.26. The results of the determination coefficient test show that Current Ratio (CR) and Debt to Equity Ratio (DER) contribute 60.80%. So the remaining 39.20% is influenced by other variables not examined in this study.
Pengaruh Debt to Equiy Ratio, Return on Asset, Firm Size dan Kepemilikan Saham Publik terhadap Konservatisme Akuntansi (Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014 – 2023) Noviyanti, Ria; Berliani, Kartika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3726

Abstract

Finding out how accounting conservatism is affected by the debt to equity ratio, return on assets, firm size, and public share ownership in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2014–2023 period is the aim of this study. Quantitative research methodology with a descriptive and verificative approach is employed. The financial statements (annual reports) of manufacturing firms in the Food and Beverage Subsector listed on the Indonesia Stock Exchange between 2014 and 2023 comprise the data used. Using the t-test, the research findings indicate that public share ownership and firm size have a negative impact on accounting conservatism, although return on assets and debt to equity ratio have no influence. The Debt to Equity Ratio, Return on Asset, Firm Size, and Public Share Ownership all significantly impact Accounting Conservatism, according to the simultaneous test results.
Pengaruh Kualitas Produk, Harga, dan Kualitas Pelayanan Terhadap Tingkat Kepuasan Konsumen Pengguna Shopee Tabina, Athaya Zahara; Sarah, Siti
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3728

Abstract

In this modern era, shopping is one of the daily activities carried out by people to meet their needs. By utilizing current technological developments, activities such as shopping through online shops, online shopping can be done using smartphones by visiting marketplaces/other media that can be used as buying and selling transactions. Online buying and selling transactions can be called e-commerce. This study was conducted using a quantitative method with a verification approach. T-test results, the t-value of Product Quality is 2.459, the t-value of Price is 3.719 and the t-value of Service Quality is 5.455 greater than the t table of 1.661, and the significance value of each variable is less than 0.05. It can be concluded that Product Quality has a positive and significant effect on the Level of Consumer Satisfaction of Shopee Users partially, Price has a positive and significant effect on the Level of Consumer Satisfaction of Shopee Users partially, Service Quality has a positive and significant effect on the Level of Consumer Satisfaction of Shopee Users partially, Product Quality, Price and Service Quality have a positive and significant effect on the Level of Consumer Satisfaction of Shopee Users simultaneously.
The Influence of Capital Intensity, Institutional Ownership, Firm Size and Public Share Ownership on Accounting Conservatism (In Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2014 – 2023) Maahury, Ranny Gabriella; Berliani, Kartika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3732

Abstract

In order to ascertain the impact of capital intensity, institutional ownership, firm size, and public share ownership on accounting conservatism, the study was carried out on manufacturing companies in the food and beverage sub-sector that were listed on the Indonesia Stock Exchange between 2014 and 2023. A quantitative method with a descriptive and verificative approach is the research methodology employed. Financial statements of food and beverage manufacturing companies listed on the Indonesia Stock Exchange between 2014 and 2023 comprise the data used. The findings of the t-test indicate that, although Institutional Ownership and Firm Size have no effect on Accounting Conservatism, Capital Intensity and Public Share Ownership do. Capital Intensity, Institutional Ownership, Firm Size, and Public Share Ownership all significantly impact accounting conservatism, according to the simultaneous test results.

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