Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital is a peer reviewed journal. JEMAKBD invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Management Marketing Financial management Human Resource Management International Business Entrepreneurship Marketing Management Strategic Management Organizational behavior Operation management Change Management Sharia Management Knowledge Management Electronic Business Capital market Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting Finance Accounting and Financial Reporting Alternative Investments Asset Pricing Behavioral Finance Corporate Finance Corporate Governance and Ethics Derivative Pricing and Hedging Empirical Finance Financial Accounting Financial Applications of Decision Theory or Game Theory Financial Applications of Simulation or Numerical Methods Financial Economics Financial Engineering Financial Forecasting Financial Risk Management and Analysis Financial Technology International Finance Portfolio Optimization and Trading Real Estate Finance Regulation of Financial Markets and Institutions Rural Finance Stochastic Models for Asset and Instrument Prices Systemic Risk Taxation Digital Business Science Digital Business Managemen Digital Business Technology Financial Technology Digital Marketing Digital Business and E Commerce Digital Economics Cloud Computing Digital Business Analysis Design Content Creation Statistics Computing UI UX Design Digital Branding E Retailing Customer Relationship Management for Digital Business Digital Business Strategic Business Ethics for Digital Business Services Marketing Digital Business Valuation Digital Analytics for Marketing Digital Project Management Content Management Big Data and Business Intelligence Knowledge Management and Innovation Cyber Security for Digital Business
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82 Documents
<![CDATA[Pengaruh Rewardss and Punishment Terhadap Kinerja Karyawan PT. Bank Rakyat Indonesia Tbk. Kantor Cabang Bengkulu ]]>
<![CDATA[Adittio Putra, Okka]]>;
<![CDATA[Wediyanto, Eko]]>
<![CDATA[ Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 2 No. 2 (2023): JULI-DESEMBER ]]>
Publisher : <![CDATA[Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban ]]>
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DOI: 10.58222/jemakbd.v2i2.266
<![CDATA[Nasabah merupakan unsur utama bagi kelangsungan hidup perbankan, kinerja karyawan bank dapat diukur salah satunya melalui peningkatan jumlah nasabah. Semakin tinggi jumlah nasabah yang diperoleh, semakin tinggi kinerja perbankan (Sitepu, 2013). Kinerja adalah tingkat prestasi karyawan dalam suatu organisasi. Berdasarkan teori kinerja individu, maka dapat dijelaskan bahwa terdapat dua faktor yang dapat mempengaruhi kinerja karyawan yaitu faktor internal dan factor eksternal. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh reward dan punishment terhadap kinerja karyawan pada PT. Bank Rakyat Indonesia Kantor Cabang Bengkulu. Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan teknik samplingjenu. Populasi dalam penelitian ini seluruh karyawan PT. Bank Rakyat Indonesia Kantor Cabang Bengkulu yang berjumlah 54 karyawan. Analisis yang digunakan dalam pengujian hipotesis adalah Statistical Package for the Social Sciences (SPSS) versi 26. Hasil penelitian ini menunjukkan bahwa reward berpengaruh positif signifikan terhadap kinerja karyawan sedangkan punishment berpengaruh negatif signifikan terhadap kinerja karyawan.]]>
<![CDATA[Analisis Pendapatan Jasa Angkutan Batubara Di Distrik Air Napal ]]>
<![CDATA[Puspita, Popi]]>;
<![CDATA[Lesmana, Dedi]]>;
<![CDATA[Labo, Den Syahrudin]]>
<![CDATA[ Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 1 No. 2 (2022): JULI-DESEMBER ]]>
Publisher : <![CDATA[Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban ]]>
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DOI: 10.58222/jemakbd.v1i2.268
<![CDATA[Penelitian ini bertujuan untuk menganalisis pendapatan jasa angkutan batubara di Kecamatan Air Napal Kabupaten Bengkulu Utara. Penelitian ini merupakan penelitian deskriptif yang dianalisis dengan pendekatan kuantitatif. Pengumpulan data menggunakan kuesioner. Analisis data menggunakan metode statistik dengan rumus-rumus untuk menghitung rata-rata biaya produksi, penerimaan dan pendapatan, serta tabulasi data. Hasil penelitian menunjukkan bahwa rata-rata total biaya variabel responden sebesar Rp. 376.770,- sedangkan rata-rata biaya tetap yang dikeluarkan sebesar Rp. 205.000,- dan total biaya rata-rata (TC) sebesar Rp. 578.270,-, Pendapatan rata-rata dari jasa pengangkutan batubara adalah sebesar Rp. 1,288,053,-. Pendapatan dari jasa pengangkutan batubara di Kecamatan Air Napal Kabupaten Bengkulu Utara sangat menjanjikan karena rata-rata pendapatan bersih dari kerupuk ini sebesar Rp. 709.783,- setiap kali operasi pengangkutan. pendapatan tertinggi pada usaha jasa pengangkutan batu bara ini adalah sebesar Rp. 1.077.758,- sopir yang mengangkut batu bara di tambang PT. Global Kaltim Bawah, sedangkan pendapatan terendah adalah sopir yang mengangkut batubara di tambang PT. Putra Maga Nanditama (PMN). Besar kecilnya pendapatan dalam usaha jasa pengangkutan batubara tergantung pada jarak tempuh dan jumlah muatan.]]>
<![CDATA[Investasi Saham Syariah di Bursa Efek Indonesia dalam Perspektif Hukum Ekonomi Syariah ]]>
<![CDATA[Arif Furohman]]>;
<![CDATA[Siti Nadiya Safitri]]>;
<![CDATA[Hoirul Anam]]>;
<![CDATA[Lathifaturahmah]]>
<![CDATA[ Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 2 No. 2 (2023): JULI-DESEMBER ]]>
Publisher : <![CDATA[Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban ]]>
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DOI: 10.58222/jemakbd.v2i2.438
<![CDATA[Investasi dan jual beli saham masih dianggap sebagai salah satu kegiatan yang spekulatif dan dilarang agama karena sama dengan perjudian bagi masyarakat awam. Untuk meluruskan hal tersebut, artikel ini ditulis dengan tujuan menganalisis bagaimana investasi saham syariah di Bursa Efek Indonesia (BEI) dalam perspektif hukum ekonomi syariah. Artikel ini menggunakan metode penelitian yuridis normatif dengan pendekatan kualitatif. Penelitian ini mengambil sumber penelitian dari wawancara beberapa investor dan ahli hukum ekonomi syariah, kemudian dokumen peraturan perundang-undangan, dan studi literatur yang berhubungan dengan penelitian. Hasil penelitian menunjukkan bahwa dalam sumber-sumber hukum Islam yaitu al-Quran, hadits, fiqh, ijma’ ulama, dan pendapat ulama ditegaskan bahwa jual beli saham hukumnya halal. Kemudian, transaksi saham dari perspektif hukum ekonomi syariah dinilai dari penggunaan akad diketahui bahwa akad yang digunakan adalah Bai’ Al- Musawamah dan transaksi mengacu pada musyarakah atau syirkah. Ini sesuai dengan yang tercantum dalam Fatwa DSN-MUI, sehingga jelas bahwa investasi menurut perspektif hukum ekonomi syariah adalah halal dengan tujuan investasi dan pengembangan aset, karena jual beli saham dengan underlaying saham adalah halal. ]]>
<![CDATA[Pengaruh Gaya Kepemimpinan Dan Disiplin Kerja Terhadap Kinerja Pegawai Pada Kantor Dinas Pekerjaan Umum Tata Ruang Dan Pertanahan Solok Selatan ]]>
<![CDATA[Hasanah, Hesky Zaira]]>;
<![CDATA[Yusri Ilyas]]>;
<![CDATA[Ibrahim, Akhmad]]>;
<![CDATA[Eka Sutisna]]>
<![CDATA[ Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 2 No. 2 (2023): JULI-DESEMBER ]]>
Publisher : <![CDATA[Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban ]]>
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DOI: 10.58222/jemakbd.v2i2.468
<![CDATA[This research aims to find out how much influence Leadership Style and Employee Discipline have on Employee Performance at the South Solok DPUTRP Office. Research variables are Leadership Style (X1), Work Discipline (X2), Employee Performance (Y). The data collection method is through surveys and distributing questionnaires to a sample of 40 people. The research method used in this research is a quantitative method. The influence of leadership style and work discipline on employee performance simultaneously has a positive and significant influence between the variables of leadership style and work discipline on employee performance. Where Fcount> Ftable namely 45,202 > 3.252 and significant at 0.000 < 0.05 then HOrejected and Ha accepted. It is known that the R value is 0.842. This shows that there is a strong relationship between leadership style and work discipline on employee performance. Meanwhile, the R valueSquare of 0.710 or (71%). This shows that there is a positive and significant influence of leadership style and work discipline together on employee performance in the South Solok land and spatial planning public works department.]]>
<![CDATA[Analisis Produk Pembiayaan Mitraguna di Bank Syariah Indonesia (BSI) Kantor Cabang Pembantu (KCP) Banjarnegara Berdasarkan Fatwa DSN MUI No:04/DSN/MUI/IV/2000 Tentang Murabahah ]]>
<![CDATA[Azizah, Khusnul]]>;
<![CDATA[Naufal, Naufal Kurniawan]]>
<![CDATA[ Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 2 No. 2 (2023): JULI-DESEMBER ]]>
Publisher : <![CDATA[Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban ]]>
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DOI: 10.58222/jemakbd.v2i2.484
<![CDATA[Banking is an institution that has an important role in helping meet people's living needs. Sharia banking is a very effective alternative for carrying out banking transactions without interest. Because, sharia banking is part of sharia financial institutions which have various financing products and services and are run based on sharia principles. One of the financing products provided by sharia banks is partner financing with a murabahah contract which aims to meet the consumptive needs of the community in a halal manner and based on sharia principles. Therefore, the main problem taken in this research is the mechanism of partner financing at Bank Syariah Indonesia (BSI) Banjarnegara Sub-Branch Office (KCP) as well as the analysis of partner financing products therein based on DSN MUI Fatwa No: 04/DSN/MUI/IV/ 2000 Concerning Murabahah. This research is field research, namely research that explores data from the field by interviewing sources using qualitative descriptive methods. Primary data was obtained by interviews while secondary data was taken from books or articles related to research. The data collection process was carried out using observation, interviews and documentation methods. Test the validity of the data using source traingulation and techniques. The results of this research show that partner financing products are implemented in four stages, namely: submitting a financing application, assessing the feasibility of financing, checking files/verifying data, and disbursing financing. And partner financing products at Bank Syariah Indonesia (BSI) Sub-Branch Offices (KCP) are generally in accordance with DSN MUI Fatwa No:04/DSN/MUI/IV/2000 concerning Murabahah. However, there are points that are not appropriate, namely in the implementation of the wakalah contract which should be carried out before the murabahah contract.]]>
<![CDATA[Pengaruh Ukuran Perusahaan Dan Pertumbuhan Penjualan Terhadap Financial Distress ]]>
<![CDATA[Nasution, Ulfa Oktavani]]>;
<![CDATA[Aprilia, Irdarena]]>;
<![CDATA[Utami, Devina]]>
<![CDATA[ Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 3 No. 1 (2024): JANUARI-JUNI ]]>
Publisher : <![CDATA[Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban ]]>
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DOI: 10.58222/jemakbd.v3i1.785
<![CDATA[The research aims to test and analyze the influence of company size and sales growth on financial distress. Financial distress is a situation where a company can experience bankruptcy because it cannot fulfill its obligations and has small profits. Research population of banking sector entities for the 2019 – 2020 period listed on the Indonesian Stock Exchange. The non-probability sampling technique used a purposive sampling method with a total of 29 companies. The data analysis technique used is multiple regression analysis. The research results show that the sales growth variable has a significant effect on financial distress, meaning that management involvement and sales growth greatly influence financial distress. Company size has no effect on financial distress.]]>
<![CDATA[Pengaruh Transparansi, Akuntabilitas Dan Partisipasi Masyarakat Terhadap pengelolaan Dana Desa. ]]>
<![CDATA[Wulandari, Nimas Ayu]]>;
<![CDATA[Sujatmika, Sujatmika]]>
<![CDATA[ Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 3 No. 1 (2024): JANUARI-JUNI ]]>
Publisher : <![CDATA[Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban ]]>
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DOI: 10.58222/jemakbd.v3i1.814
<![CDATA[This research aims to examine the influence of transparency, accountability and community participation on village fund management in all villages in Sampung District, Ponorogo Regency. This research uses a quantitative approach which is collected through primary data in the form of questionnaires distributed to respondents. The sampling method used considerations from researchers, so that 60 respondents were obtained, namely village officials consisting of the Village Head, Village Secretary, Head of Financial Affairs, Head of Administrative and General Affairs, and Head of Planning Affairs, each of whom was adapted to the Village Government Organizational Structure. The analysis technique in this research uses multiple linear regression analysis. The results of this research show that transparency, accountability, community participation have an influence on village fund management.]]>
<![CDATA[Manajemen Pemasaran Ekonomi Kreatif Untuk Meningkatkan Pendapatan Produk UMKM Singkong Jelaku ]]>
<![CDATA[Janah, Uzlifatul]]>;
<![CDATA[Ariyanti, Ovi]]>
<![CDATA[ Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 3 No. 1 (2024): JANUARI-JUNI ]]>
Publisher : <![CDATA[Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban ]]>
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DOI: 10.58222/jemakbd.v3i1.823
<![CDATA[The concept of creative economy, introduced by John Howkins, highlights the importance of creative ideas in transforming environmental materials into additional economic value, thereby enhancing welfare through job creation. Effective management, especially in SMEs, is crucial in ensuring business success with innovative marketing strategies. This research explores the potential of modified cassava flour (mocaf) as a healthy and economical alternative, emphasizing the need for creative production techniques and marketing management to increase SME revenue. The aim of this study is to understand product management and creative ideas in enhancing economic value by creating job opportunities. The research employs a qualitative descriptive approach and semi-structured interviews to analyze the case study of Punggelan Ribug village, which produces mocaf as its flagship product. Effective product and marketing management strategies, such as ensuring the quality of raw materials and implementing digital marketing, are essential to enhance visibility and sales. Mocaf has the potential as an environmentally friendly and gluten-free alternative to wheat flour, with fermentation process also reducing production costs. With emphasis on creative management and marketing, this research underscores the importance of innovation in increasing SME revenue and reaching a broader market.]]>
<![CDATA[Hubungan Cyberloafing Dengan Prokrastinasi Kerja Pada Pegawai Kantor Dinas Kependudukan Dan Catatan Sipil (Dukcapil) Kabupaten Rejang Lebong ]]>
<![CDATA[Janusi Waliamin]]>;
<![CDATA[Putra, Okka Adittio]]>
<![CDATA[ Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 3 No. 1 (2024): JANUARI-JUNI ]]>
Publisher : <![CDATA[Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban ]]>
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DOI: 10.58222/jemakbd.v3i1.827
<![CDATA[The purpose of this research is to determine the relationship between cyberloafing and work procrastination among employees of the Civil Registration and Population Office in Rejang Lebong Regency. This study employs a quantitative approach with statistical data analysis. The population of the study consists of 27 individuals, and the sampling method used in this research is saturation sampling. Data were collected through observation, questionnaires, books, articles, and the internet. The results of the research, analyzed using SPSS version 26, show a highly significant relationship between cyberloafing and work procrastination among employees of the Civil Registration and Population Office in Rejang Lebong Regency. The limited number of employees in the Civil Registration and Population Office in Rejang Lebong Regency, which totals only 27, posed a challenge in data processing. This research can serve as a basis for consideration for the Civil Registration and Population Office in Rejang Lebong Regency to monitor and use office facilities, especially the internet, in accordance with their intended purpose.]]>
<![CDATA[Pengaruh Kinerja Keuangan Terhadap Indeks Saham Syariah Indonesia Tahun 2018 – 2022 ]]>
<![CDATA[Nianti, Eni]]>
<![CDATA[ Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 3 No. 1 (2024): JANUARI-JUNI ]]>
Publisher : <![CDATA[Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban ]]>
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DOI: 10.58222/jemakbd.v3i1.776
<![CDATA[This research aims to determine the influence of Net Profit Margin (NPM), Return on Investment (ROI), Return on Equity (ROE), and Earning per Share (EPS) simultaneously/together on the Indonesian Sharia Stock Index for 2018-2022 . The population and research sample were 25 companies. The sampling technique uses a Non-Probability Sampling technique, namely; with a purposive sampling technique. The analysis in this research uses the e-views (econometrics views) software program version 12. The research method used is qualitative research using a descriptive approach. Partial results on the Net Profit Margin (NPM) variable show that there is no influence of NPM on the Indonesian Sharia Stock Index.The Return on Investment (ROI) variable shows that there is no influence of Return on Investment on the Indonesian Sharia Stock Index. The Return on Equity (ROE) variable shows that there is no influence of Return on Equity on the Indonesian Sharia Stock Index. The Earning per Share (EPS) variable shows that there is no influence of Earning per Share on the Indonesian Sharia Stock Index. Simultaneous results show that there is an influence of Net Profit Margin (NPM), Return on Investment (ROI), Return on Equity (ROE), and Earning per Share (EPS) simultaneously/together on the Indonesian Sharia Stock Index.Based on the results of the coefficient of determination test, it shows that the Adjusted R square value is 0.119662 or 11.9662%. This means that the variables Net Profit Margin (X1), Return on Investment (X2), Return on Equity (X3) and Earning per Share (X4) for the Indonesian Sharia Stock Index (Y) are 11.9662 % while the remaining 88.0338% is influenced by other variables.]]>
