Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA)
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
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FAKTOR-FAKTOR YANG MEMPENGARUHI EKSPOR KELAPA (COCOS NUCIFERA L) DI INDONESIA
Rahmad Hamdani;
Supristiwendi, Supristiwendi;
Faoeza Hafiz Saragih
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6: Nopember 2023
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This research was conducted to find out and analyze the Factors Influencing Coconut Exports in Indonesia. In this study the type of data used is secondary data. The data analysis used in this study is multiple linear regression analysis with a total of 31 time series data from 1991-2021 which will be used as a research object with HS code 08011200. In this study the independent variable used was coconut production Indonesia, world coconut prices and the rupiah exchange rate. Meanwhile, the dependent variable is the volume of coconut exports in Indonesia. The data used in this study were obtained from various sources including the Food and Agriculture Organization, the Directorate General of Plantations, the International Trade Center, and the Central Bureau of Statistics (BPS). Based on the analysis that has been done, in this study the results showed that the Indonesian coconut production variable (X1) had a positive and not significant effect on the volume of coconut exports in Indonesia. Meanwhile, the world coconut price variable (X2) has a positive and significant effect on the volume of coconut exports in Indonesia and the rupiah exchange rate variable (X3) has a positive and significant effect on the volume of coconut exports in Indonesia
PENGARUH ETIKA AUDITOR, KOMPETENSI, TIME BUDGET PRESSURE DAN FEE AUDIT TERHADAP KUALITAS AUDIT DENGAN FEE AUDIT SEBAGAI VARIABEL MODERASI (Studi Pada Kantor Akuntan Publik Di DKI Jakarta)
Agung Suprianto
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6: Nopember 2023
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The purpose of this study was to determine the effect of the influence of ethics of auditor, competence, audit fee and time budget pressure on audit quality with audit fee as a moderation variable (study in a public accounting firm in Jakarta). This study was designed using a descriptive statistical approach to test hypotheses that are not causal. The population for testing this research hypothesis is all auditors who work in KAP in Jakarta. Meanwhile, the determination of the sample in this study was carried out in convenience sampling and set as many as 63 respondents. Data collection techniques were carried out by distributing questionnaires to auditors in Jakarta. Data analysis method in this research uses multiple regression. The results showed that ethics of auditor and time budget pressure had an effect on audit quality, competence and auditing fees doesn’t has effect on audit quality. Audit fees does not strengthen the influence of etnics of auditor on audit quality, and audit fees has strengthened the influence of competence on audit quality, meanwhile audit fee has not weakness the influence of tie budget pressure on audit quality.
ANALISIS PEARLS SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA CREDIT UNION DAYA LESTARI (Studi Kasus Credit Union Daya Lestari di Kota Samarinda)
Agusta Maria Mala’ang;
Muhammad Zaini;
Eko Adi Widyanto
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6: Nopember 2023
Publisher : Bajang Institute
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This study aims to determine the level of soundness in the financial performance of Credit Unions based on indicators in the PEARLS analysis over a period of 2 years. This study uses documentary data on financial performance in the form of factors, journals and financial reports. Data collection was carried out using literature study and documentation techniques. The data analysis technique used to answer this analysis is using the PEARLS indicator system. The results showed that the financial performance of Credit Union Daya Lestari in terms of indicators (1) Protection P1 and P2 showed unhealthy performance; (2) Effective financial structure showed unhealthy performance on indicators E1, E5, E6 and E9, there was one healthy indicators, namely in E1 in 2018-2019; (3) Asset quality shows unhealthy performance in indicators A1 and A2, there are healthy indicators, namely in A2 in 2017 and 2019; (4) Rates of return and costs show performance unhealthy; (5) Liquidity shows unhealthy performance; (6) Signs of growth shows unhealthy performance
STRATEGI INOVASI BIDPROPAM POLDA BENGKULU DALAM IMPLEMENTASI APLIKASI PENGADUAN MASYARAKAT PRESISI UNTUK MENINGKATKAN KINERJA ORGANISASI
Kuswahyudi Tresnadi;
Zulkifli, Zulkifli;
Agustinus Miranda W
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6: Nopember 2023
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Penelitian ini dilakukan adalah untuk merumuskan strategi inovasi yang tepat dalam optimalisasi implementasi pelayanan pengaduan masyarakat melalui aplikasi Propam Presisi di Bidpropam Polda Bengkulu, dan untuk mengetahui factor apa saja yang mempengaruhinya dengan menggunakan metode penelitian kuantitatif dan kualitatif (campuran). Teknik pengambilan sampel menggunakan purposive sampling. Pengumpulan data menggunakan kuisioner, teknik analisis data menggunakan analisis Structural Equation Modelling (SEM) yang diolah dengan Smart PLS 4.0 untuk analisis kuantitatif, sedangkan untuk analisis kualitatif menggunakan SWOT, IFE & EFEdan QSPM. Hasil penelitian kuantitatif membuktikan bahwa variabel Teknolgi Digital, Budaya Adaptif, Kapabilitas Organisasi tidak berpengaruh secara signifikan terhadap inovasi dan kinerja organisasi, namun variable kepemimpinan adaptif berpengaruh terhadap variable inovasi dan variable kinerja organisasi. Selanjutnya hasil analisis strategi melalui tahapan input stage dengan metode IFE & EFE matching stage dengan SWOT dan QSPM dengan hasil strategi yang harus dilakukan dalam rangka optimalisasi implementasi sistem pengaduan masyarakat Propam Presisi di Bidpropam Polda Bengkulu dengan : (1) lakukan transformasi organisasi yang adaptif, (2) Lakukan pengembangan Kompetensi SDM, dan (3) Peningkatan sarana-prasarana dan media pendukung implementasi sistem
STRATEGI PENGAMANAN WILAYAH PERAIRAN UNTUK MENINGKATKAN KINERJA KORPOLAIRUD BAHARKAM POLRI
Rustam Mansur;
Zulkifli, Zulkifli;
Agustinus Miranda W
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6: Nopember 2023
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The purpose of this study was to determine the , safekeeping Strategy for the territorial waters to improve the performance of the Korpolairud Baharkam Polri at the at The Polri institution.. This research uses qualitative research methods. The qualitative analysis using SWOT, IFE & EFE and QSPM. As for the results of strategy analysis research through the input strategy stage with IFE, EFE, &CPM matching stage with TOWS and decision stage with QSPM, the strategy used from the QSPM results are alternative strategy of Strategy for Strengthening Facility & Infrastructure, Fleet & other sophisticated equipment. The Implication : Korpolairud to continue to develop facilities & infrastructure and adapt the fleet to digital technology
STRATEGI INOVASI SERVICES DIGITAL KORLANTAS POLRI UNTUK PENINGKATAN KINERJA ORGANISASI
Tri Julianto Djatiutomo;
Zulkifli, Zulkifli;
Mombang Sihite
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6: Nopember 2023
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The purpose of this study was to Strategy the digital service innovation strategy at the Korlantas Polri institution.. This research uses qualitative research methods. Qualitative analysis using SWOT, IFE & EFE and QSPM. The results of strategy analysis research through the input strategy stage with IFE, EFE, &CPM matching stage with TOWS and decision stage with QSPM, the strategy used from the QSPM results are alternative strategy of Development of HR Competency Korlantas Polri into Digital HR. Implication: The Korlantas Polri must carry out organizational transformation according to the vuca era with adaptive and agile concepts and adapt to the police's precision
STRATEGI PENEGAKKAN HUKUM MENINGKATKAN KINERJA ORGANISASI KORLANTAS POLRI
Cornelis Ferdinan Hotman Sirait;
Zulkifli, Zulkifli;
Agustinus Miranda W
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6: Nopember 2023
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The purpose of this study was to Strategy the Law Enforcement strategy for Organizational Performance at the Korlantas Polri institution, This research uses qualitative research methods. Qualitative analysis using SWOT, IFE & EFE and QSPM. The results of strategy analysis research through the input strategy stage with IFE, EFE, &CPM matching stage with TOWS and decision stage with the strategy used from the QSPM results are alternative strategy of Digital Leadership transformation & Adaptiv. The Implication : Strategic planning is carried out using the principle of strategic agility and adjusting the organizational structure of the National Police Traffic Corps in an agile and adaptive system
PENGARUH SIKAP, NORMA SUBYEKTIF, DAN MINAT TERHADAP KEPUTUSAN PEMBELIAN PADA PEDAGANG UMKM CAMILAN PISANG KEJU S3 DI YOGYAKARTA
Muhammad Baladil Amin;
Uju Suji’ah
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6: Nopember 2023
Publisher : Bajang Institute
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The research aims to determine the relationship between attitudes, subjective norms, interests and purchasing decisions as measured by partial significance tests (t tests) and simultaneous significance tests (F tests), data analysis techniques used to answer hypotheses using multiple linear regression tests. The population of this research is all consumers in the Special Region of Yogyakarta. The sampling technique used a purposive sampling method with the criteria of consumers who had purchased S3 banana cheese snacks, with a sample of 102 people. The research results show that the attitude variable partially has a significant effect, the subjective norm variable partially has an insignificant effect, variables of interest partially have the strongest significant influence on purchasing decisions; Attitude variables, subjective norms, interests simultaneously have a significant effect on purchasing decisions. The results of this research can be a basis for consideration for companies to ensure consumers' attitudes, subjective norms and interests so that they become loyal customers
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KOTA MEDAN TAHUN ANGGARAN 2017 – 2021
Aufia Zahra Fadillah;
Sri Sudiarti
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6: Nopember 2023
Publisher : Bajang Institute
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Penerapan sistem otonomi daerah menuntut aparat pemerintah daerah untuk mampu mengelola keuangan di daerahnya secara efektif dan efisien. Tujuan penelitian ini adalah untuk menganalisis kinerja keuangan Pemerintah Kota Medan selama tahun 2017 hingga 2021 dilihat dari rasio derajat desentralisasi, rasio kemandirian keuangan daerah, rasio efektivitas PAD, rasio efisiensi belanja, dan rasio ketergantungan keuangan daerah. Penelitian ini merupakan penelitian bersifat deskriptif kuantitatif yang menggunakan data sekunder, yaitu bersumber dari Laporan Realisasi Anggaran Pemerintah Kota Medan dari tahun 2017 sampai dengan 2021. Teknik pengumpulan data menggunakan teknik dokumentasi, pengumpulan data diperoleh dari kantor Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kota Medan. Hasil penelitian ini menunjukkan bahwa kinerja keuangan Pemerintah Kota Medan dilihat dari rasio desentralisasi dengan nilai rata-rata 37% termasuk kategori cukup, rasio kemandirian keuangan daerah dengan nilai rata-rata 64% berada pada level sedang dengan pola hubungan partisipatif, rasio efektivitas PAD dengan nilai rata-rata 121% tergolong sangat efektif, rasio efisiensi belanja dengan nilai rata-rata 92% tergolong kurang efisien dan rasio ketergantungan keuangan daerah dengan nilai rata-rata 59% dikatakan sangat tinggi
EVALUATION OF THE CAUSES AND SOCIO-ECONOMIC IMPACTS OF ERO RIVER FLOODING IN MOBA LOCAL GOVERNMENT AREA, EKITI STATE, NIGERIA
Ekiran, Ekiran;
Joseph Ojo
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6: Nopember 2023
Publisher : Bajang Institute
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Flood is a local and global environmental menace. It is worrisome to note that river flood disasters have become an annual endemic problem in many parts of Ekiti State especially on Ero river which ususally affect the residents of Moba local government area of the state. There are many studies on the causes and effects of flood in Nigeria. Studies on recent impact of river flood disaster on socio-economic activities of the people in Ekiti State are very scarce in literature. This research work therefore aims at evaluating the causes and socio-economic impact of Ero river flooding in Moba local government area, Ekiti State, Nigeria. The study uses ex-post factor quantitative research design, employs 4-point Likert-type scaling instrument and applies descriptive statistics method of data analysis. The results confirmed loss of human lives, damage of valuable properties, and socio-economic hazards faced by the victims of Ero river flood. The research work recommends effective waste management board, construction and maintenance of deep and wide drainage systems, and compliance with the rules and regulations of the monthly environmental sanitation programme in the process of flood control in Moba local government area, Ekiti State, Nigeria