cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Vivy Kristinae
Contact Email
vivykristinae84@gmail.com
Phone
+6282255844441
Journal Mail Official
jembaupr@feb.upr.ac.id
Editorial Address
Jalan Hendrik Timang no. 17, Fakultas Ekonomi dan Bisnis - Universitas Palangka Raya (UPR)
Location
Kota palangkaraya,
Kalimantan tengah
INDONESIA
Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi
Published by Universitas Palangka Raya
ISSN : -     EISSN : 28097408     DOI : https://doi.org/10.52300/jemba.v1i1
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi. Berisi tentang hasil penelitian kajian dan aplikasi teori dalam bidang ilmu ekonomi dan bisnis oleh mahasiswa dan dosen. Minat publikasi: Manajemen SDM, Manajemen Keuangan, Manajemen Pemasaran, Kewirausahaan, Produk Lokal, Inovasi dan Strategi Bisnis.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 79 Documents
 4   5   6   7   8 
The Influence of Independence, Competence and Time Budget Pressure on Audit Quality with Auditor Ethics as a Moderating Variable at Big Ten Public Accounting Firms Fajar Mardika
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 4 No. 1 (2024): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v4i1.12850

Abstract

This study aims to determine "the influence of independence, competence and time budget pressure on audit quality with auditor ethics as a moderating variable". The method in this research is quantitative with primary data sources. The population in this study are auditors who work at Public Accounting Firms in the DKI Jakarta area who are members of the Big Ten and are registered as IAPI members. Sampling was carried out using probability sampling so that the minimum sample used in this research was 83 respondents. The data analysis used in the research is SEM PLS data analysis version 4.0 Based on the results of research using hypothesis testing, it shows that Independence, Competence and Time Budget Pressure have a significant effect on Audit Quality. Auditor Ethics are able to moderate Independence, Competence and Time Budget Pressure.
Leadership Style and Quality Control System on Managerial Performance in a Public Accounting Firm: Mediated Balanced Scorecard Measurement Rusyad Nurdin; Hakim, Luqman; Galib, Septemberizal
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 4 No. 1 (2024): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v4i1.12988

Abstract

This research aims to examine the influence of transformational leadership style and quality control system on managerial performance with balanced scorecard measurement as a mediation in public accounting firms in the DKI Jakarta region. The research is based on the numerous public accounting firms that have been sanctioned by regulators, raising questions about the aspect of managerial performance. The study is grounded in agency theory as accountability in decision-making and contingency theory as the management role in a public accounting firm's organization. The research is quantitative with primary data from the population of auditors in public accounting firms in the DKI Jakarta region. The sample was selected using purpose sampling, and a total of 120 auditors were chosen. The research technique involves descriptive statistics using the SEM-PLS 4.0 tool. The research results yield two conclusions. The first model indicates that transformational leadership style partially influences balanced scorecard measurement, quality control system partially influences balanced scorecard measurement, transformational style partially influences managerial performance, quality control system partially influences managerial performance, and balanced scorecard measurement influences managerial performance. The second model shows that quality control system is mediated by balanced scorecard measurement influences managerial performance. Meanwhile, transformational leadership style mediated by balanced scorecard measurement does not influence managerial performance.
Effectiveness of Management Accounting Systems, Management Control Systems, and Environmental Uncertainty on Managerial Performance with Decentralization as A Moderation Variable Difla
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 4 No. 1 (2024): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v4i1.14208

Abstract

This research aims to determine "the effectiveness of management accounting systems, management control systems and environmental uncertainty on managerial performance with decentralization as a moderating variable". The method in this research is quantitative with primary data sources. The population in this study was the Regional General Hospital (RSUD) in DKI Jakarta. The samples for this research were heads of divisions, heads of subfields, heads of sections, heads of subsections as well as heads of installations and staff at Regional General Hospitals in DKI Jakarta with a total of 104 respondents. The data analysis used in the research was SEM PLS version 3.00 data analysis. Based on the results of research using hypothesis testing, it shows that the Management Accounting System has a significant effect on Managerial Performance. The Management Control System does not have a significant effect on Managerial Performance. Environmental Uncertainty has a significant influence on Managerial Performance. Decentralization does not moderate the influence of the Management Accounting System on Managerial Performance. Decentralization moderates the influence of Environmental Uncertainty on Managerial Performance. Decentralization moderates the influence of the Management Control System on Managerial Performance
The Influence of Local Own Source Revenue, Fiscal Balance Transfer and Regional Budget Expenditure on Sustainable Development Goals (SDGs) Social Aspects in Palangka Raya City Haga, Ronni
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 4 No. 1 (2024): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v4i1.14337

Abstract

This study examines the impact of Regional Revenue Local Own Source Revenue and Balancing Funds on the achievement of Sustainable Development Goals (SDGs) in social aspects in Palangka Raya City, mediated by Regional Expenditure. Utilizing secondary data from 2010 to 2022, the study employs path analysis to explore the relationships between Regional Original Revenue Local Own Source Revenue, Regional Expenditure, and SDGs. The results indicate that Local Own Source Revenuehas a positive but non-significant influence on Regional Expenditure, whereas Balancing Funds show a significant positive impact on Regional Expenditure. In the context of social SDGs, Local Own Source Revenue demonstrates a significant positive effect, but the impact of Balancing Funds on social SDGs is not significant. Furthermore, both Local Own Source Revenue and Balancing Funds, when mediated by Regional Expenditure, exhibit a negative and non-significant effect on social SDGs. These findings underline the challenges of using fiscal levers to achieve social development goals within the framework of fiscal decentralization.
The Customer Satisfaction Roles in Customer Satisfaction Affect the Quality of Service Customer Loyalty Sihombing, Ati Fitriani; Meitiana, Meitiana
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 4 No. 1 (2024): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v4i1.15481

Abstract

Customer loyalty is a very important aspect, and therefore, efforts are needed to increase customer loyalty by using several supporting factors, such as improving service quality so that customers are satisfied. This study aims to determine the effect of service quality on customer loyalty mediated by customer satisfaction. This research is quantitative. The sample obtained in this study was selected using simple random sampling. The number of samples used in this study was 78. The data analysis method used was the Partial Least Square (PLS) approach. The results of the study indicate that hypothesis 1 is significant, with a t-statistic value of 37.397 > 1.96 and a p-value of 0.000 < 0.05. This result proves that service quality plays a role in creating customer satisfaction and increasing customer loyalty. Hypothesis 2 is significant, with a t-statistic value of 23.791 > 1.96 and a p-value of 0.000 < 0.05. This result proves that service quality has a role in creating customer satisfaction and increasing customer loyalty. Hypothesis 3 is significant with a t-statistic value of 8.002 > 1.96 and a p-value of 0.000 < 0.05. This result proves that customer satisfaction is important in increasing customers' loyalty at Café Bandrek Opung Palangkaraya.
Participation and clarity of budget targets, management accounting information system on managerial performance with budgetary slack as a mediation variable Wigati, Retno; Rustiana, Siti Hamidah; Dyarini, Dyarini
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 4 No. 2 (2024): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v4i2.14844

Abstract

The aim of this research is to analyze "budget participation, clarity of budget targets and management accounting information systems on managerial performance with the budgetary slack as a mediating variable," which has been carried out by 5 service companies affected by COVID-19. This research uses quantitative methods, and the data source used is primary data. The population in this research is 5 service companies spread across Jakarta, including PT. Sukses Andalan Bangsa, PT. Anak Bangsa Cakrawala Dunia, PT. Impact Power Mandiri, PT. Kitamuda Andalan Indonesia and PT. Triputra International. The sample selection for this research included directors, managers, and supervisors in each division of the company, with a total of 50 respondents. In this research, data analysis uses SmartPLS 4.0 with a data-based analysis method structural equation modeling based on partial least. Based on the hypothesis testing carried out, the research results show that budget participation has no positive and insignificant effect on managerial performance. For clarity of budget targets and management, accounting information systems have a positive and significant effect on managerial performance. Then, the budget gap has a positive and significant mediating effect on all variables of budget participation, clarity of budget targets, and management accounting information systems on managerial performance.
Industrial, managemental, and company-size determinants of tax avoidance in the coal mining sector Febiansyah, Egi Saputra; Stiawan , Hari
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 4 No. 2 (2024): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v4i2.15096

Abstract

This study aims to determine whether there is an influence of institutional ownership, independent managerial ownership and company size on tax avoidance in coal sub-sector mining companies listed on the Indonesia Stock Exchange for the period 2017-2022. This study uses quantitative descriptives. The sampling technique used is purposive sampling with a total sample obtained of 8 companies within 6 years so that 48 samples were obtained after the criteria data were taken. The analysis used is panel data analysis using Eviews 9 software. The results of the analysis test state that the variables of institutional ownership, independent managerial ownership, and company size have an influence on tax avoidance simultaneously. Partial testing states that the variables of institutional ownership and independent managerial ownership do not have a positive effect on tax avoidance, while company size affects tax avoidance
The influence of brand image and word of mouth on purchase decisions at the 3 Second Fashion Store in Palangka Raya City Syafe’i, Muhammad
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 4 No. 2 (2024): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v4i2.15292

Abstract

This research investigates the impact of brand image and word of mouth on consumer purchasing decisions at Toko Fashion 3Second in Palangka Raya. With the rapid growth of the fashion industry and the influx of various distribution outlets (distros) in Indonesia, this study highlights the competitive dynamics and consumer behaviour in the local context. Brand image and word of mouth have been identified as significant factors influencing consumer choices and loyalty. These are crucial for distros like Toko Fashion 3Second to thrive in a saturated market. This thesis utilizes quantitative analysis methods, with data gathered from consumer surveys and sales records, to explore the relationship between these variables and purchasing decisions. The findings indicate that both brand image and word of mouth significantly affect consumer decisions, guiding distros in refining their marketing strategies to enhance customer satisfaction and brand loyalty. The implications of this study extend to the strategic management of brand reputation in the highly competitive fashion industry
The part that social media plays in advertising MSMEs goods in Patas 1 Village, Gunung Bintang Awi District, South Barito Regency Marlina, Dika; Yuriawati, Ardita; Subakti, Akbar Ridho; Darmawan, Cahyo Wahyu
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 4 No. 2 (2024): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v4i2.15459

Abstract

This study discusses the role of social media in marketing products of Micro, Small, and Medium Enterprises (MSMEs) in Patas 1 Village, Gunung Bintang Awai District, South Barito Regency. MSMEs are an essential sector in the village's economy, with various businesses such as culinary, handicrafts, and traditional weapon production. Social media platforms like Facebook and WhatsApp have helped some MSME actors expand their markets and increase product sales. However, some MSMEs have yet to utilize social media due to limited knowledge fully. This study aims to evaluate the effectiveness of social media use in MSME marketing and provide appropriate strategy recommendations. The evaluation methods used were interviews and direct observation. The study's findings indicate that social media significantly expands market networks, builds consumer interactions, and increases product sales. However, challenges such as lack of creativity and competition from similar products remain. Therefore, training and socialization on social media use for MSME actors are necessary to maximize their marketing potential in the digital era
Analysis of production cost calculation using full costing method on selling price of Sogistudio MSMEs in Pasuruan Haliza, Sabrina Ainur; Nurrahma, Ilfi; Afdhillah, Nur Aini; Chilmi, Hanum Roudhotul; Fahriani, Dian
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 4 No. 2 (2024): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v4i2.15630

Abstract

Cost of goods manufactured (COGS) is the direct and indirect costs incurred to improve an item so that it can be sold. Before determining the selling price, it is necessary to calculate the cost of goods produced. This descriptive qualitative research uses interview methods and literature studies to collect, analyze, and interpret data to obtain a deep understanding. This study aims to determine the importance of calculating the cost of production of t-shirt products at the Nobashi shrimp factory in Sogi Studio MSMEs using the full costing method. this research uses the full costing method analysis tool, where the definition of the full costing method is a method of determining the cost of production to take into account all elements of production costs into the cost of goods manufactured. The results of this study indicate that Sogi Studio MSMEs have made accurate calculations. Researchers classify production costs into three categories: raw material costs, direct labor costs, and factory overhead costs, which can be both variable and fixed costs

Page 6 of 8 | Total Record : 79

 4   5   6   7   8 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol. 5 No. 2 (2025): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi Vol. 5 No. 1 (2025): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi Vol. 4 No. 2 (2024): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi Vol. 4 No. 1 (2024): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi Vol. 3 No. 1 (2023): Vol. 3 No. 1 (2023): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Vol. 3 No. 2 (2023): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi Vol. 2 No. 2 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi Vol. 2 No. 1 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi Vol. 1 No. 2 (2021): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi Vol. 1 No. 1 (2021): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi