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Vivy Kristinae
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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
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The Effect of Budget Goal Clarity and Budget Participation on Budgetary Slack: Information Asymmetry as Moderation in SKPD Palangka Raya City Anjeliasi, Andini Kezia; Rahmiati, Rahmiati; Fransiska, Christina; Yuni, Sri; Christian, Iwan; Yuniati, Ade
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.v4i2.15716

Abstract

This study examines the influence of budget goal clarity and budgetary participation on budgetary slack, with information asymmetry as a moderating variable. The research was conducted on 60 respondents from 20 Regional Work Units (SKPD) in Palangka Raya City. Using multiple regression and moderated regression analysis, the results show that budget goal clarity negatively affects Budgetary Slack, while budgetary participation positively affects it. Information asymmetry moderates both relationships, strengthening the effect of budget goal clarity and weakening the effect of budgetary participation on Budgetary Slack. These findings imply the importance of clear budget goals, managed participation levels, and minimized information asymmetry in reducing Budgetary Slack. The study contributes to the understanding of budgetary practices in local government units and provides insights for improving budget management in the public sector.
The influence of profitability, company size, and the audit committee on earnings quality Magdalena, Annastasia; Rahmiati, Rahmiati; Diarsyad, M. Ichsan
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.v4i2.16553

Abstract

This study aims to provide an empirical explanation of the effect of profitability, company size and audit committee on earnings quality. This study uses quantitative descriptive research with secondary data in the form of annual financial reports of food and beverage companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sample selection used purposive sampling, and the number of samples used was 115 samples, and the analysis tool used was Statistical Product and Service Solutions (SPSS) 26. The analysis techniques used are descriptive analysis and multiple linear regression analysis. The results of the research indicate that profitability has no effect on earnings quality; 2) company size has no effect on earnings quality; 3) audit committee has a positive and significant effect on earnings quality; and 4) profitability, company size and audit committee simultaneously affect earnings quality.
Cover JEMBA Volume 4 Nomor 2 JEMBA, Admin
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

Abstract

A Deep understanding of the value of external audit for internal control and stakeholders Muhammad Rafly; Handayani, Monika
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 1 (2025): 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.v5i1.18795

Abstract

This research aims to gain a deep understanding of the value of external audits for internal controls and stakeholder trust by analyzing relevant previous journals. The approach used in this research is a literature study, which collects and analyzes various findings from previous research on the role of external audits in improving the effectiveness of internal controls and strengthening stakeholder trust. The results of the study show that external audits play an important role in ensuring the sustainability of a strong internal control system, as well as increasing the credibility of financial reports, which has a positive impact on stakeholder trust.
Risk management, corporate governance, and business continuity of pharmacies in D.I.Yogyakarta and Sleman Regency Henrika, Margareth; Yudianti, Francisca Ninik; Anggraini, Reni Retno
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 1 (2025): 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.v5i1.19954

Abstract

This research investigates the influence of risk management and corporate governance on the business continuity of pharmacies in Yogyakarta City and Sleman Regency. The objective is to assess the impact of these factors on the long-term sustainability of pharmacies, with a focus on how risk management moderates the effect of corporate governance. A quantitative approach using descriptive methods was employed, with data collected via a simple random sampling technique and analyzed using SPSS version 24. The study utilized both simple linear regression and Moderated Regression Analysis (MRA). Results revealed that risk management significantly impacts the continuity of pharmacy businesses, while corporate governance alone does not have a direct effect. Furthermore, risk management was found to effectively moderate the influence of corporate governance on business sustainability. The findings emphasize that effective risk management practices strengthen the role of corporate governance in ensuring the continued success of pharmacies. These insights provide valuable guidance for pharmacy managers seeking to improve their operational resilience and competitiveness in a challenging market environment.
The antecedent effect of the service quality dimension on customer satisfaction on word of mouth (Study on Perumdam Maruang Duhung) Bryanviko, Mayrichael; Meitiana, Meitiana; Kristinae, Vivy; Karuehni, Ina
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 1 (2025): 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.v5i1.19955

Abstract

This study aims to analyze how much the antecedent of the service quality dimension on customer satisfaction affects word of mouth. This research was conducted on Perumdam customers domiciled in Kuala Kurun, with a sample of 80 respondents determined through predetermined criteria. Data collection was carried out by sharing questionnaires through Google forms. This study uses the analysis of the Partial Least Squares (PLS) model to evaluate the relationship between variables. The results show that the variables of assurance, reliability, and empathy have a significant effect on customer satisfaction. Meanwhile, the variables of tangibles and responsiveness did not have a significant effect on satisfaction. For the customer satisfaction variable, it has a significant influence on word of mouth. This study highlights the important role of the service quality dimension on customer satisfaction so that it has an impact on providing positive comments.
The Power of directors: Do multiple job, military connection, political connection determine firm value mining sector coal production? Diarta, Anggy; Sri Yuni; Golda Belladonna Umbing; Agus Satrya Wibowo; Fitria Husnatarina; Ade Yuniati
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 1 (2025): 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.v5i1.19967

Abstract

This study aims to examine the influence of Multiple Job, Military Connection, and Political Connection of the CEO on Firm Value, with Company Size and Leverage as control variables. The population in this study is coal production sector mining companies listed on the Indonesia Stock Exchange from 2020-2022. The sampling technique used purposive sampling with the criteria being companies that issued financial statements & annual reports consecutively from 2020-2022. The reason for choosing this sector is because it is growing day by day, and it is directly regulated by the government. Based on these criteria, 23 coal production sector mining companies were selected as samples, resulting in 69 observations conducted in this study. The research analysis technique used panel data method. Data were processed using E-Views 10 software. The results of the study indicate that multiple job do not affect firm value. Military connection have a positive influence on firm value. Political connection do not affect firm value
The Role of sustainable finance in driving environmental, social and governance (ESG) based investments Irianto, Ellen D. Oktanti; Kesuma, Muhammad Ramadhani; Aini, Rohana Nur; Henrika, Margareth; Ariswati, Lusiana Desy
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 1 (2025): 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.v5i1.20029

Abstract

This research discusses the application of Environmental, Social, and Governance (ESG) principles in investment decision-making and their impact on long-term financial performance and investment risk management. The research aims to provide a clearer understanding of how ESG principles are applied in investment decisions, as well as assess their impact on long-term stability. The method used is a qualitative literature review approach, analyzing various related studies. The results indicate that integrating ESG principles into investments can enhance financial performance, reduce risks associated with environmental and social issues, and support the achievement of sustainable development goals. Despite challenges in ESG implementation, such as inconsistencies in reporting and lack of transparent data, there are significant opportunities for companies and investors to leverage ESG as a sustainable and profitable investment strategy. This study provides recommendations for companies, regulators, and investors on how best to integrate ESG into their investment strategies
The Effect of digital marketing on buying interest in indihome products with the role of brand awareness as an intervening variable Victor, Victor; Meitiana, Meitiana; Kristinae, Vivy; Aprilita, Aprilita
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 1 (2025): 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.v5i1.20030

Abstract

This study examines the influence of digital marketing on purchase intention for the IndiHome product, with brand awareness serving as an intervening variable. The study contributes to a deeper understanding of the effectiveness of digital marketing strategies in enhancing customer purchase intention and strengthening brand awareness. The research employs the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with a quantitative approach. Data were collected through a questionnaire distributed to 100 IndiHome customers in Palangka Raya. The results indicate that digital marketing has a significant impact on purchase intention, both directly and indirectly through increased brand awareness. These findings highlight the importance of effective digital marketing strategies in enhancing brand awareness and driving customer purchasing decisions. The implications of this study can assist PT Telkom in optimizing its marketing strategies to improve IndiHome's competitiveness in the telecommunications industry.
The Influence of student self-efficacy and lecturer leadership on student ocb Aini, Rohana Nur; Irianto, Ellen D Oktanti; Widaryo, Chandika Mahendra
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 1 (2025): 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.v5i1.20166

Abstract

This study aims to analyze the influence of student self-efficacy and lecturer leadership on the organizational citizenship behavior (OCB) of students in higher education. Using the library research method with a qualitative approach, this study explores the complex interactions between internal and external factors that shape students' organizational citizenship behavior. The results of the study revealed that student self-efficacy, which is manifested in academic beliefs, social efficacy, emotional regulation, and resilience to adversity has a significant effect on the dimension of student OCB through organizational identification mechanisms and intrinsic motivation. Lecture leadership, especially transformational leadership styles, creates a learning climate that encourages the internalization of prosocial values. The innovative finding of this study is the identification of compensatory interaction patterns, where the influence of lecturer leadership on student OCB is stronger in students with low to moderate self-efficacy. The implication is that universities need to develop an integrative approach that simultaneously strengthens student self-efficacy and lecturer leadership capacity to cultivate student OCB in a sustainable manner

Page 7 of 8 | Total Record : 79

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