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Lalu Masyhudi
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Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA)
Published by bajang Institute
ISSN : 28100328     EISSN : 2810031X     DOI : 10.53625
Core Subject : Economy,
Economics, Econometrics & Finance
JEMBA for Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi, published by Bajang Institute. Published in two formats, print and online, both of which are published six times in one year. The scope of the journal studies broadly includes: Economy, Management, Business and Accountancy
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 20 Documents
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Search results for , issue "Vol. 1 No. 3: Mei 2022" : 20 Documents clear
PENGARUH RECEIVABLE TURN OVER, RASIO TUNGGAKAN, RASIO PENAGIHAN DAN AVERAGE COLLACTION PERIOD TERHADAP LABA PERUSAHAAN Rizqiana Reza Rhomadhona; Ismunawan
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3: Mei 2022
Publisher : Bajang Institute

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Abstract

The purpose of implementing the following research is to get information about the effect of Receivable Turn Over, Average Collation Period, Arrears Ratio, and Billing Ratio to corporate profit. When conducting research, researchers used quantitative research methods to determine the sample by determining criteria according to the needs of researchers. There are 7 Go Public Multifinance Companies that have been listed on the Indonesia Stock Exchange which are sampled samples in the following research. The analysis tool used in research is multiple linear regression analysis. The acquisition of the results of analysis, the receivable turn over (RTO) has a positive influence on the company’s profit, the average collaction period (ACP) han a positive influence on insignificantly on the company’s profit, the ratio of the arrears has a positive and significant effect on the company’s profit, and the penagment ratio
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SIKKA Emilianus Eo Kutu Goo
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3: Mei 2022
Publisher : Bajang Institute

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Abstract

The purpose of this study is to analyze the effect of human resource competence and internal control systems on the quality of financial reports of the Sikka district government. The variables in this study are the independent variable (X) consisting of human resource competence (X1) and the internal control system (X2) and the dependent variable (Y) is the quality of local government financial reports.This type of research is an empirical study. Data collection was carried out by distributing 50 questionnaires filled in by respondents who are staff at the Regional Finance Agency of Sikka Regency. The data obtained were analyzed using descriptive statistical tests, validity tests, reliability tests and classical assumption tests.The results showed that there was no relationship or no influence between Human Resource Competence on the Quality of Regional Government Financial Reports and there was a relationship or influence between the Internal Control System on the Quality of Regional Government Financial Reports.
STANDAR AKUNTANSI ZAKAT, TRANSPARANSI DAN SISTEM PENGENDALIAN INTERN DAN PENGARUHNYATERHADAP AKUNTABILITAS KEUANGAN PADA BAITUL MAL KOTA BANDA ACEH Eliana; Intan Novia Astuti; Nurhayati
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3: Mei 2022
Publisher : Bajang Institute

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Abstract

Tujuan penelitian adalah untuk mengetahui pengaruh penerapan standar akuntansi zakat, transparansi dan sistem pengendalian intern secara bersama-sama (simultan) terhadap akuntabilitas keuangan pada Baitul Mal Kota Banda Aceh. Bentuk penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah seluruh pegawai Baitul Mal Kota Banda Aceh yang berjumlah 52 orang, dan menggunakan metode regresi linier berganda. Hasil penelitian kuantitatif ini menunjukkan bahwa Konstanta (α) sebesar 20,180 yang berarti jika variabel Standar akuntansi zakat, transparansi dan Sistem pengendalian intern dianggap konstan, maka besarnya besarnya Akuntabilitas keuangan pada Baitul Mal Kota Banda Aceh sebesar 20,180%. Koefesien regresi variabel Standar akuntansi zakat sebesar 0,253, yang berarti bahwa setiap meningkatnya standar akuntansi zakat sebesar 1 satuan, maka akan meningkatkan Akuntabilitas keuangan pada Baitul Mal Kota Banda Aceh sebesar 0,253 satuan atau 25,3%. Koefesien regresi variabel Transparansi sebesar 0,318, yang berarti bahwa setiap meningkatnya transparansi sebesar 1 satuan, maka akan meningkatkan Akuntabilitas keuangan pada Baitul Mal Kota Banda Aceh sebesar 0,318 satuan atau 31,8%. Koefesien regresi variabel sistem pengendalian intern sebesar 0,125, yang berarti bahwa setiap meningkatnya sistem pengendalian intern sebesar 1 satuan, maka akan meningkatkan Akuntabilitas keuangan pada Baitul Mal Kota Banda Aceh sebesar 0,125 satuan atau 12,5%.
HUBUNGAN KEPEMIMPINAN DENGAN PRESTASI KERJA PEGAWAI PADA DINAS PENDAPATAN DAERAH KABUPATEN LAHAT Amaludin
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3: Mei 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.938 KB) | DOI: 10.53625/jemba.v1i3.2213

Abstract

Kepemimpinan adalah seni kemampuan untuk mempengaruhi perilaku manusia dan kemampuan mengendalikan orang-orang dalam organisasi supaya perilaku mereka sesuai dengan perilaku yang diinginkan oleh pimpinan organisasi. Dengan demikian kepemimpinan adalah kisaran antara proses pengarahan dan pemberian pengaruh pada kegiatan-kegiatan dari kelompok anggota yang saling berhubungan dalam melaksanakan tugasnya untuk mencapai tujuan bersama. Disinilah peran kepemimpinan dalam melaksanakan fungsi kepemimpinannya. Pimpinan tertinggi organisasi mempunyai tanggung jawab terhadap perkembangan faktor manusia dalam organisasinya (pegawai keseluruhan), termasuk didalamnya adalah tanggung jawab terhadap pembinaan para pegawai agar pegawai yang bersangkutan dapat meningkatkan tercipta hasil kerja dalam rangka mewujudkan tujuan organisasi..
STUDI LITERATUR: PENGGUNAAN METODE ACTIVITY-BASED COSTING DALAM MEMBEBANKAN BIAYA OVERHEAD PABRIK PADA COST OBJECTIVE Cindy Vinella; Maria Ellita Ovina; Hanif Hanif
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3: Mei 2022
Publisher : Bajang Institute

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Abstract

This study aims to analyze how to use the activity-based costing method in calculating production overhead costs. This study uses a Systematic Literature Review (SLR) approach. The research period in the selected journal sample is 2015-2022 with a sample of 40 journals to review with the theme of activity-based costing. The results of this study indicate that from year to year, there are more and more research themed activity-based costing with a scope of 30 national journals and 10 international journals. That journals with the topic of activity-based costing and cost of goods manufactured are the most popular with a total of 20 journals. The most widely used method is descriptive qualitative method. Several formulas are used to calculate the overhead costs, cost of goods manufactured, selling price per unit, and profitability. There is a difference in the calculation between using the activity-based costing method and other methods such as volume-based costing and time-driven activity-based costing. In addition, indirect costs, market competition, and product diversification affect the decision-making whether using the activity-based costing method or not
THE EFFECT OF ORGANIZATIONAL CLIMATE ON PERFORMANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE (CASE STUDY ON PERUM JASA TIRTA I (ASA)MALANG) Errica Dwitanti; Sopiah
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3: Mei 2022
Publisher : Bajang Institute

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Abstract

Perum Jasa Tirta I (Asa) Malang is a drinking water company owned by the local government. With the increasing number of employees, the conflict of human resources faced by the company is increasingly complex. Therefore the management of human resources must be managed and possible to make the origin of human resources satisfied and satisfactory for the company. Realizing the importance of employee job satisfaction in supporting the company's high productivity, the primary battle in this study is to analyze the source that hypnotizes the job satisfaction of permanent employees at Perum Jasa Tirta I (Asa) Malang. This study aimed to determine the influence of organizational climate and job satisfaction on employee performance and whether job satisfaction can be a variable intervention between corporate environment and employee performance. This study uses quantitative research methods with a descriptive approach. Respondents from this research are the entire staff of Perum Jasa Tirta I (Asa) Malang. The scale used in this study is the Likert scale
PENGARUH BUDAYA ORGANISASI, REWARD DAN INDIVIDUAL CAREER MANAGEMENT TERHADAP KOMITMEN ORGANISASIONAL PEGAWAI PT PLN (PERSERO) UNIT PELAKSANA PEMBANGKITAN TARAHAN Betty Magdalena; Stefanus Rumangkit; Rakhmat Sandi Putera
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3: Mei 2022
Publisher : Bajang Institute

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Abstract

This study aims to determine the effect of Organizational Culture, Rewards, and Individual Career Management on Organizational Commitment. The research uses a quantitative approach with associative methods. The population in this study was the total number of employees of PT PLN (Persero) Tarahan Generation Implementation Unit as many as 106 people, the sample in this study were employees in the field of operation and maintenance as many as 59 people. The data analysis tool uses multiple linear regression, with T test and F test as hypothesis testing. The results showed that Organizational Culture and Rewards did not partially affect the Organizational Commitment of employees of PT PLN (Persero) Tarahan Generation Implementation Unit and Individual Career Management had a partial effect. Another finding from this study is that Organizational Culture, Rewards, Individual Career Management simultaneously have a significant effect on Organizational Commitmen
ANALISIS KUALITAS MUTU DAN INOVASI PRODUK SERTA PERAN BRAND IMAGE DALAM MENINGKATKAN DAYA SAING BISNIS SERTA DAMPAK TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN DAN PERKEMBANGAN USAHA UMKM ROTI ARIMBI DI PEKON TULUNGAGUNG TAHUN 2020 Indra Jaya; Indra Budi Sumantoro
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3: Mei 2022
Publisher : Bajang Institute

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Abstract

Business in the economic field can be said to be an activity carried out by every entrepreneur or individual for the purpose of making a profit. Businesses can also function to create products with new innovations to increase economic growth so as to create consumer purchasing decisions. MSMEs are labor-intensive businesses that use local raw materials, and as providers of goods and services for the community's basic needs. MSME Roti Arimbi as a place of research, MSME Roti Arimbi is one of the MSMEs in Pekon Tulungagung, Gadingrejo sub-district and is engaged in the packaged bread business. The problem of this research is that purchasing decisions have increased and the business development of the Arimbi Roti MSMEs has grown significantly from year to year, there is an increase. The purpose of this study was to find out the quality of product quality and innovation as well as the role of brand image in increasing business competitiveness and the impact on consumer purchasing decisions and the business development of Arimbi Roti MSMEs in Pekon Tulungagung in 2020. This research is a descriptive study using a qualitative descriptive approach. The data used are primary data obtained through observation and interviews. In this method, direct interviews with the object of research were observed, namely the owners of Arimbi Roti MSMEs and stalls that do Arimbi Roti product agency. The data analysis method in this study is a qualitative method with the help of the NVivo 12 Pro program. Based on the results of data analysis using the NVivo 12 Pro program, overall all the variables in this study have been declared good
RESPON MAHASISWA PRODI MANAJEMEN SELAMA PEMBELAJARAN DARING PADA MATA KULIAH PENGANGGARAN PERUSAHAAN Fatahuddin Fatahuddin
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3: Mei 2022
Publisher : Bajang Institute

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Abstract

Tujuan dari penelitian ini adalah untuk melihat respon mahasiswa selama pembelajaran daring pada mata kuliah Penganggaran Perusahaan. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan Kuantitaif. Populasi dan Sampel dalam penelitian ini adalah mahasiswa STIE Pembangunan Tanjungpinang yang mengambil mata kuliah Penganggaran Perusahaan, yang menjadi Sampel pada penelitian ini 70 orang yang merupakan mahasiswa STIE Pembangunan Tanjungpinang Program Studi Manajemen. Instrumen yang digunakan adalah angket respon mahasiswa selama pembelajaran daring dilaksanakan tahun 2020. Berdasarkan pengolahan dan analisis data bahwa pembelajaran daring yang dilaksanakan oleh dosen pada mata kuliah Penganggaran Perusahaan sudah dilaksanakan dengan baik. Respon mahasiswa juga sudah menyenangkan dalam pembelajaran daring, terlihat sebanyak 78,57 % merespon menyenangkan atau Sangat Siap, dan 21,43% merespon cukup menyenangkan atau Cukup Siap. Pembelajaran daring jika dilakukan dengan kesiapan yang baik maka akan mampu meningkatkan motivasi mahasiswa dalam pembelajaran.
KEPUTUSAN ETIS DALAM PERSPEKTIF IDEOLOGI ETIS Dewi Monalisa Putri
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3: Mei 2022
Publisher : Bajang Institute

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Abstract

This study investigates the influence of ethical ideologies on ethical judgment which is divided into legal and illegal situations, case study for future accountants in Batam. The questionnaire survey using 264 respondents that comprises Ethics Position Questionnaire (EPQ) and ethical dilemma vignettes. Taxonomy of ethical ideologies driven by two factors: idealism and relativism, also taxonomy of ethical ideologies divided into four categories: exceptionist, subjectivist, absolutist and situationist. In achieving the objectives, multiple linear regression and MANOVA were performed. The results showed ethical ideologies have significant impact on ethical judgment. The study found significant positive and negative impact of idealism and relativism, respectively, on ethical judgment. Absolutist is stricter in making ethical judgment for both situations of legal and illegal. Subjectivist is more lenient in making ethical judgment for legal situations, but situationist is more lenient in making ethical judgment for illegal situations

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