JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
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.
Articles
1,127 Documents
<![CDATA[Pengaruh Tingkat Suku Bunga Bank Indonesia, Jumlah Uang Beredar dan Tingkat Inflasi Terhadap Indeks Harga Saham Gabungan di Indonesia ]]>
<![CDATA[Aditya]]>;
<![CDATA[Arafat, Fauzi]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v11i2.3933
<![CDATA[A country's capital market is an important part of its economic structure and a major force behind its economic dynamics. An indicator of the overall performance of the Indonesian capital market is the Jakarta Composite Index (JCI). The purpose of this study is to examine how the Jakarta Composite Index (JCI) is affected by the Bank Indonesia interest rate (BI-Rate), money supply (JUB), and inflation rate. Multiple linear regression analysis was used to examine secondary data from January 2021 to December 2023. The results show that while BI-Rate and JUB have a large negative influence on JCI, inflation has a large positive influence. These factors accounted for 83.7% of the variance in JCI, based on the Adjusted R Square value of 0.837. With a significance level of less than 0.001 and an F value of 60.899, the regression model is statistically significant. For investors and policy makers, this study provides important insights into how macroeconomic issues impact the dynamics of the JCI.]]>
<![CDATA[Analisis Penerapan Akuntansi Pada Usaha Micro Kecil dan Menengah (UMKM) ]]>
<![CDATA[Widanengsih, Ade]]>;
<![CDATA[Suantha, Kasan K.]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v11i2.3938
<![CDATA[The word Manirancan shop shows that it has not used recording according to accounting standards, it is still simple and not structured so that the information obtained is less accurate. The purpose of this study was to determine how accounting is applied to the Kedai kata manirancan, the obstacles faced by the Kedai kata manirancan and the owner's understanding of financial accounting records. The method used in this study used a qualitative method with observation, interviews, documentation and triangulation. The results of this study indicate that the Kedai kata Manirancan Financial Report Recording System is still based on cash in and out, does not record finances according to accounting standards. The conclusion of the study shows that the Kedai kata manirancan is still simple and does not fully refer to the SAK EMKM financial accounting standards.]]>
<![CDATA[Pengaruh Literasi Keuangan, Penggunaan E-money, dan Pengendalian Diri terhadap Perilaku Konsumtif Generasi Z di Kota Bandung ]]>
<![CDATA[Sari, Rista Asmaya]]>;
<![CDATA[Manjaleni, Rola]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v11i2.3939
<![CDATA[This study aims to analyze the influence of financial literacy, e-money usage, and self-control on the consumptive behavior of Generation Z in Bandung City. Generation Z tends to have a high level of consumptive behavior due to the advancement of digital technology and the ease of access to cashless transactions. This study employs a quantitative method with a purposive sampling technique, involving 100 respondents who actively use e-money. Data analysis is conducted using multiple linear regression tests. The findings reveal that financial literacy has a negative impact on consumptive behavior, while e-money usage has a significant positive influence on consumptive behavior. Additionally, self-control acts as a moderating factor that can mitigate the negative effects of e-money usage on consumptive behavior. The implications of this study highlight the importance of financial education for Generation Z to enhance awareness of wiser financial management in the digital era.]]>
<![CDATA[Analisis Pemahaman dan Kesiapan Umkm Dalam Menerapkan Pencatatan Laporan Keuangan Berdasarkan Sak Emkm (Studi Kasus di Kecamatan Cimahi Utara) ]]>
<![CDATA[Kamilah, Salma]]>;
<![CDATA[Arafat, Fauzi]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v11i2.3940
<![CDATA[MSMEs play an important role in the Indonesian economy, but still face obstacles in financial recording according to the EMKM SAK. This study analyzes the understanding and readiness of MSMEs in North Cimahi District in implementing these standards using a qualitative descriptive method. Data were collected through in-depth interviews with purposively selected MSMEs. The results of the study indicate that MSMEs' understanding of the EMKM SAK is still limited, with many still not implementing it in financial recording. The main inhibiting factors are the lack of socialization, minimal access to accounting education, and the assumption that financial recording does not have much impact on their business. The majority of MSMEs still use simple recording or even do not record finances at all. Therefore, further education and support from the government and related institutions are needed so that the implementation of the EMKM SAK can improve financial transparency, access to funding, and the competitiveness of MSMEs.]]>
<![CDATA[Pengaruh Initial Public Offering (IPO) Terhadap Rasio Keuangan Perusahaan Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2021 ]]>
<![CDATA[Putri, Neng Salma Amelia]]>;
<![CDATA[Susilawati]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v11i2.3942
<![CDATA[This study aims to examine and analyze the impact of the Initial Public Offering (IPO) on the financial ratios of companies listed on the Indonesia Stock Exchange (IDX) within the 2016-2021 timeframe. The analysis is conducted using three main variables as financial ratio benchmarks: profitability ratio, liquidity ratio, and solvency ratio. A quantitative approach was applied to this study using the Wilcoxon Signed-Rank Test non-parametric difference test method and the Multivariate Analysis of Variance (MANOVA) test to analyze the PRE-IPO and POST-IPO company financial statements. The results of the analysis using the Wilcoxon Signed-Rank Test indicate that the Initial Public Offering (IPO) has a significant effect on the profitability ratio and solvency ratio, but has an insignificant effect on the liquidity ratio. Meanwhile, the results of the MANOVA test simultaneously indicate that Initial Public Offering (IPO) has an insignificant effect on all financial ratios analyzed. This study provides insight into how the company's financial ratios change due to the Initial Public Offering (IPO) and has the potential to become a reference for investors and company management for the strategic decision-making process.]]>
<![CDATA[Pengaruh Financial Technology dan Gaya Hidup Terhadap Perilaku Keuangan Generasi Z di Kabupaten Bandung ]]>
<![CDATA[Rukoyah, Siti]]>;
<![CDATA[Susilawati]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v11i2.3943
<![CDATA[The purpose of this study is to examine how financial technology and lifestyle affect the financial behavior Generation Z group in Bandung Regency. This research applies a quantitative approach by utilizing two data sources, namely primary data and secondary data. Primary data collection was carried out through a questionnaire instrument distributed to research respondents through Google Forms to Generation Z in Bandung Regency. The sampling method was carried out through accidental sampling techniques, while the determination of the sample size was based on the calculation of the Slovin formula which resulted in 100 representative respondents. This study found that financial technology has a positive influence with a validated significance level on the financial behavior of Generation Z in Bandung Regency, lifestyle has a positive influence with a validated significance level on the financial behavior of Generation Z in Bandung Regency, and simultaneous testing confirmed that financial technology and lifestyle contribute positively with a validated significance level in shaping the financial behavior of Generation Z in Bandung Regency.]]>
<![CDATA[Pengaruh Alokasi Dana Desa Terhadap Pemberdayaan dan Peningkatan Kesejahteraan Masyarakat di Desa Padamulya ]]>
<![CDATA[Husaeni, Rubi Mutiara All]]>;
<![CDATA[Suantha, Kasan K.]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v11i2.3945
<![CDATA[This study focuses on the impact of village fund allocation on the empowerment and improvement of community welfare in Padamulya Village. The research problem raised is how the allocation of village funds affects these two aspects. The methodology used is a quantitative approach with simple linear regression analysis, where data was collected through questionnaires distributed to 100 respondents who are village residents. The results of the study indicate that the allocation of village funds has a positive and significant impact on community empowerment, with a regression coefficient of 1.148 and a significance level of 0.000. Additionally, the allocation of village funds also contributes to the improvement of community welfare, with a regression coefficient of 0.638 and a significance level of 0.000. The conclusion of this study emphasizes that effective management of village funds can enhance community participation and their overall quality of life. Therefore, strategic steps are needed to ensure transparency and accountability in the use of village funds so that the benefits can be optimally felt by the community.]]>
<![CDATA[Pengaruh Pengalaman Berwirausaha dan Pengembangan Kemampuan Sumber Daya Manusia Terhadap Kinerja Karyawan Menjalankan Usaha pada Pedagang Kuliner di Pajak USU Jalan Jamin Ginting Kota Medan ]]>
<![CDATA[Surya, Dimas]]>;
<![CDATA[Siregar, Dahrul]]>;
<![CDATA[Siregar, Yamin]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v11i2.3946
<![CDATA[This research seeks to ascertain the effect of Entrepreneurial Experience and the development of human resource capabilities on employee performance running a business on culinary traders at USU Tax Street Jamin Ginting Medan City. This study was put together utilizing quantitative techniques with causal associative research. The study's population consists of employees who run a business at culinary traders at the USU Tax Jalan Jamin Ginting Medan City and according to the Slovin formula's computation, it is determined that the study's sample consisted of 71 respondents with the use of purposive sampling techniques to obtain accurate and representative information from the population. This study's data collection method made use of a questionnaire media distributed directly using Gform. The results showed that partially entrepreneurial experience has a favorable and substantial impact on employee performance, partially the development of HR capabilities has a favorable and substantial impact on employee performance and simultaneously entrepreneurial experience and the development of HR capabilities have a favorable and substantial impact on employee performance running a business on culinary traders at USU Tax Jalan Jamin Ginting Medan City. In light of the test findings of the Coefficient of Determination (R2), it is found that the Adjusted R Square value is 0.545 (54.5%) which describes that the value of the variance owned by employee performance from the entrepreneurial experience variable and the development of HR capabilities is 54.5% With the rest of 45.5% is impacted by additional variables or aspects that this study did not look at or explain.]]>
<![CDATA[Pengaruh Religiusitas dan Love of Money Terhadap Kepatuhan Wajib Pajak UMKM di Kecamatan Batujajar ]]>
<![CDATA[Saputrie, Viona Ayu]]>;
<![CDATA[Feriyanto, Oon]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v11i2.3947
<![CDATA[This study aims to analyze the influence of religiosity and love of money on tax compliance of Micro, Small, and Medium Enterprises (SMEs) in Batujajar District. Tax compliance plays an important role in supporting state revenues, but there are still many MSMEs who have not fully fulfilled their tax obligations. Religiosity is believed to increase tax compliance through moral and ethical values, while love of money tends to decrease tax compliance because it focuses on personal financial gain. This study applies a quantitative approach with a survey method using a questionnaire distributed to 94 SMEs in Batujajar District. The data obtained were analyzed using multiple linear regression to test the relationship between the independent variables (religiosity and love of money) and the dependent variable (tax compliance). The results of the study indicate that religiosity has a positive and significant impact on tax compliance, which means that the higher a person's level of religiosity, the greater their willingness to fulfill tax obligations. Conversely, the tendency to love money has a negative and significant effect, indicating that the higher a person's level of love of money, the lower their compliance in paying taxes. Therefore, increasing religiosity can be a driving factor for tax compliance for SMEs, while love of money has the potential to be an obstacle in fulfilling tax obligations.]]>
<![CDATA[Pengaruh Customer Satisfaction dan E-Service Quality Terhadap Customer Loyalty Pada Pengguna Lazada ]]>
<![CDATA[Febriyanti, Karina]]>;
<![CDATA[Mubarok, Dadan Abdul Aziz]]>;
<![CDATA[Sofiati, Nunung Ayu]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v11i2.3950
<![CDATA[This research was conducted to determine the influence of customer satisfaction and e-service quality on customer loyalty among Lazada users in Bandung Regency. This research uses a quantitative method with a verificative approach, namely using a questionnaire instrument. The data used are primary data in the form of tabulated results from questionnaire responses. The sample used by the researchers consists of Lazada users among Generation Z in Bandung Regency, aged 18 to 24 years, who have been Lazada users in the past six months, totaling 96 respondents. The determination of the sample size, the researcher used the Rao Purba formula. Based on the results of the research conducted, it shows that customer satisfaction and e-service quality simultaneously have a positive and significant impact on customer loyalty among Lazada users in Bandung Regency, which means that an increase in customer satisfaction and e-service quality together can influence the level of customer loyalty among Lazada users in Bandung Regency.]]>
