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INDONESIA
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Published by Politeknik Pajajaran ICB Bandung
ISSN : 29633079     EISSN : 29633990     DOI : https://doi.org/10.59820/emba.v1i1.2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Business Economic, Marketing Management Financial Management, Strategic Management, Human Resource Management, Entrepreneurship, E-Business, International Business, Taxation, Innovation & Competitiveness, Financial Accounting Management Accounting, Leadership, Organizational Behaviour, Risk Management Knowledge Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 35 Documents
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KONSEPTUALISASI LOYALITAS KERJA TERHADAP KINERJA KARYAWAN PADA GENERASI MILLENIAL DI PT.PLN INDONESIA POWER KAMOJANG POMU Wulan Utami; Ramayani Yusuf; Hendriady de Keizer
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 2 No 1 (2023): JURNAL EKONOMI MANAJEMEN BISNIS dan AKUNTANSI : EMBA
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/emba.v2i1.66

Abstract

Good human resources is one of the organizational functions that must be owned so that the performance of the organization or company runs well. This study aims to analyze the conceptualization of work loyalty on employee performance in generation millenial at PT.PLN Indonesia Power Kamojang POMU. The data collection method used was by distributing questionnaires, samples and the population used was 50 generation millenials employees with an age range of 25-35 years. technical data analysis used in this study is to use a quantitative descriptive method, where this method aims to explain or describe the characteristics of a state of the object of research. This study uses a simple linear regression test analysis, classical assumption test. The analytical tool used is SPSS. The variables used consist of independent variables, namely work loyalty and the dependent variable, namely employee performance. Based on the results of the study, it can be interpreted that work loyalty has a positive and significant effect on employee performance at PT.PLN Indonesia Power Kamojang POMU, which means that if work loyalty increases, the resulting employee performance will also increase. Important information from this study is that work loyalty affects performance, so companies need to pay attention to this.
PENGARUH AKTIVITAS OPERASI DAN BEBAN PAJAK PENGHASILAN TERHADAP LABA BERSIH PADA PT. VOKSEL ELECTRIC, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2021 Restu Suryani; Neneng Yanti Andriani; Gunardi Gunardi
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 2 No 1 (2023): JURNAL EKONOMI MANAJEMEN BISNIS dan AKUNTANSI : EMBA
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/emba.v2i1.104

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh aktivitas operasi dan beban pajak penghasilan terhadap laba bersih pada PT. Voksel Electric, Tbk periode 2012-2021. Metode penelitian yang digunakan adalah metode deskriptif asosiatif. Populasi pada penelitian ini adalah data sekunder laporan keuangan PT. Voksel Electric, Tbk. Sampel yang diambil menggunakan teknik nonprobability sampling dengan metode purposive sampling dengan kriteria tertentu yaitu laporan keuangan per triwulan PT. Voksel Electric, Tbk tahun 2012-2021. Untuk menguji analisis pengaruh digunakan analisis korelasi pearson product moment, analisis koefisien determinasi, uji hipotesis menggunakan uji t dan uji F, dan analisis regresi linear berganda. Berdasarkan analisis yang telah dilakukan menunjukan bahwa nilai korelasi aktivitas operasi terhadap laba bersih sebesar 0,360 yang termasuk ke dalam kategori rendah, dan nilai korelasi beban pajak penghasilan terhadap laba bersih sebesar 0,972 yang termasuk ke dalam kategori sangat kuat. Berdasarkan analisis determinasi yang telah dilakukan menunjukan bahwa besarnya kontribusi dari pengaruh variabel independen (aktivitas operasi dan beban pajak penghasilan) terhadap variabel dependen (laba bersih) adalah sebesar 94,5% dan sisanya 5,5% dipengaruhi oleh variabel-variabel lain yang tidak diteliti oleh peneliti
TRANSPARASI DAN AKUNTABILITAS DALAM PENCEGAHAN FRAUD DIINSTANSI PEMERINTAH (STUDI KASUS KANTOR KEC. CIWIDEY) Idah Rosidah; Gunardi; Priatna Kesumah; Royke Bahagia Rizka
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 2 No 1 (2023): JURNAL EKONOMI MANAJEMEN BISNIS dan AKUNTANSI : EMBA
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/emba.v2i1.110

Abstract

This research analyzes the level of transparency, accountability practices, and effectiveness of the fraud prevention system at the Ciwidey District Office with the aim of evaluating administrative integrity and government efforts to provide quality public services. The method used is a qualitative approach through case studies with in-depth interviews with staff and office officials. The research results highlight a lack of transparency in information related to policy and finance, accompanied by a decision-making process that is not always clear. The accountability system is also not optimal in ensuring accountability for actions taken. Documentation analysis shows that the internal control system is not fully effective in preventing cases of fraud. From the results of this research, it was concluded that urgent improvements are needed in increasing information transparency, strengthening accountability practices, and optimizing fraud prevention systems. Recommendations include increasing the availability of open information, increasing awareness of responsible actions, and implementing concrete steps to strengthen internal control. Implementation of these recommendations is expected to improve the quality of public services, improve the image of government institutions, and provide a stronger foundation for the Ciwidey District Office and other government institutions in maintaining the integrity and trust of the public.
DAMPAK STRATEGI PEMASARAN TERHADAP PENJUALAN PADA WARALABA ES TEH SEGARA DI DESA MARGOREHO Lilyanti Ahfani; Lina Marlina
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 2 No 1 (2023): JURNAL EKONOMI MANAJEMEN BISNIS dan AKUNTANSI : EMBA
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/emba.v2i1.111

Abstract

PENGARUH PROFITABILTAS DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PT UNILEVER TBK TAHUN 2022 - 2023 Habib Muhamad; Regina Putri Kirana; Siti Nurhaliza; Gunardi; Sandy Kurniawan
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 2 No 1 (2023): JURNAL EKONOMI MANAJEMEN BISNIS dan AKUNTANSI : EMBA
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/emba.v2i1.112

Abstract

This study was carried out to assess the impact of profitability and liquidity on PT Unilever Tbk's financial results, with the aim of understanding its business performance every three months. The focus of the assessment includes capital, inventory and profit management, which can efficiently help companies avoid inappropriate decisions and improve operational efficiency. Quantitative methods are used by analyzing PT Unilever Tbk's financial report data for 2022 and the first three months of 2023 from www.unilever.co.id. Financial ratios, especially liquidity and profitability, are the main analytical tools. Performance evaluation is carried out using the time series method, identifying improvements in liquidity and profitability ratios as well as growth in company sales and profits. The results show the company's ability to fulfill both current and non-current obligations. From these findings, it is concluded that special paying attention is necessary. to factors that influence profitability and liquidity. Continuous evaluation is required to identify risks and opportunities, with improved financial performance achievable through strategic measures such as production efficiency, strong risk management, and awareness of the potential for increasing risk-related net profit margins.
INDIKASI INFLASI PADA ELASTISITAS HARGA CABAI RAWIT DOMBA DAN CABAI RAWIT HIJAU DI KECAMATAN TAROGONG KALER KABUPATEN GARUT Herlina, Wita; Risnawati, Hesti; Qothrun Nada, Ilfa; Murweni, Ira
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 2 No 2 (2024): JURNAL EKONOMI MANAJEMEN BISNIS dan AKUNTANSI : EMBA
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/emba.v2i2.145

Abstract

The aim of this research is to determine the price elasticity of lamb cayenne peppers and green cayenne peppers as an indication of inflation in staple foods in Tarogong Kaler District, Garut Regency. This research method uses a quantitative descriptive method with an associative approach. Data collection techniques were observation and interviews. Research data was processed using simple linear regression analysis. The results obtained show that both changes in the price of lamb cayenne pepper (R2=0.881) and the price of green cayenne pepper (R2=0.889), can explain changes in the amount of consumer demand for these two commodities or are called elastic (E≤1). This condition explains how the increase in the price of cayenne pepper can be used as an indicator of inflation which can influence a decrease in the amount of public consumption and reduce the income level of chili traders and producers (farmers) so that local governments need to be aware of the increase in chili prices so that it does not have an impact on increasing inflation.
ANALISIS KINERJA KEUANGAN PERUSAHAAN DITINJAU DARI RASIO KEUANGAN DAN DU PONT SYSTEM (PT. UNILEVER INDONESIA PERIODE 2019-2022) Patonah, Siti; Aisyah yulianti, Rini; Gunardi; Kesumah, Priatna
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 2 No 2 (2024): JURNAL EKONOMI MANAJEMEN BISNIS dan AKUNTANSI : EMBA
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/emba.v2i2.157

Abstract

The aim of this study was to evaluate Perseroan Terbatas Unilever Indonesia Terbuka's financial performance through time series and trend analysis, financial ratio analysis, and the Du Pont System. This study used documentation-sourced secondary data that was acquired from pertinent literature investigations, along with data gathering methodologies. Focusing on the balance sheet and income statement of Perseroan Terbatas Unilever Indonesia Terbuka's annual financial statements for the 2019–2022 period available on the business's official website.Financial ratio analysis, which computes the ratios for activity, profitability, liquidity, and leverage, reveals that the company's financial performance is weak except from variations. According to the Du Pont System results, the level of return on investment (the outcome of calculating net profit margin and total asset turnover) and the element of leverage have a major impact on the annual decline in the company's financial performance as measured by the achievement of return on equity.According to the research findings, the two analyses demonstrate that the firm's financial performance condition is poor and tends to fall from 2020 to 2022. This is because the company saw a decline in profits in early 2020 as a result of post-COVID-19 conditions. The aim of this study was to evaluate Perseroan Terbatas Unilever Indonesia Terbuka's financial performance through time series and trend analysis, financial ratio analysis, and the Du Pont System. This study used documentation-sourced secondary data that was acquired from pertinent literature investigations, along with data gathering methodologies. Focusing on the balance sheet and income statement of Perseroan Terbatas Unilever Indonesia Terbuka's annual financial statements for the 2019–2022 period available on the business's official website.Financial ratio analysis, which computes the ratios for activity, profitability, liquidity, and leverage, reveals that the company's financial performance is weak except from variations. According to the Du Pont System results, the level of return on investment (the outcome of calculating net profit margin and total asset turnover) and the element of leverage have a major impact on the annual decline in the company's financial performance as measured by the achievement of return on equity.According to the research findings, the two analyses demonstrate that the firm's financial performance condition is poor and tends to fall from 2020 to 2022. This is because the company saw a decline in profits in early 2020 as a result of post-COVID-19 conditions.
PEMANFAATAN E-COMMERCE SEBAGAI STRATEGI PEMASARAN PADA BRAND JUMMAKIDS Septihayati, Yulia; Malik Sidik, Zabar; Noor Zhalifunnas, Isa; Juwanda, Hadi
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 2 No 2 (2024): JURNAL EKONOMI MANAJEMEN BISNIS dan AKUNTANSI : EMBA
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/emba.v2i2.158

Abstract

Abstract The purpose of this study is to analyze the effectiveness of using e-commerce in marketing strategies in reaching the target market, including promotion, and attracting it in social media. As well as the extent to which brands follow and respond to the latest children's fashion trends and the extent to which they are able to create relevant and attractive designs. analyzing children's fashion trends and keeping up with the latest innovations, brands can maintain or create competitive advantages, position themselves as the first choice in the eyes of consumers and can understand consumer needs so that they have satisfaction with jummakids. By integrating a strong marketing strategy in the digital era, utilizing e-commerce and social media, and maintaining identity and innovation in design, Jummakids has managed to build customer trust, expand the market, and face the competitive dynamics in the children's fashion industry with increasing success. The research provides in-depth insights into the importance of digital-based marketing strategies in shaping the brand image of children's clothing. The practical implications of this research highlight the need for adaptation to digital marketing trends and the importance of creativity and innovation in reaching consumers in the digital era to maintain and increase market share in the children's clothing industry.
ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO LIKUIDITAS PADA PT. TELEKOMUNIKASI INDONESIA TBK TAHUN 2021-2022 Husan Fauzi, Adi; Gunardi; de Keizer, Hendriady
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 2 No 2 (2024): JURNAL EKONOMI MANAJEMEN BISNIS dan AKUNTANSI : EMBA
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/emba.v2i2.159

Abstract

Kemajuan perusahaan di era globalisasi dan pertumbuhan untuk penilaian keuangan untuk memahami efektivitas bisnis. Riset ini mencoba menilai kinerja keuangan PT Telekomunikasi Indonesia (Persero) Tbk pada 2021-2022, dengan fokus pada rasio likuiditas yaitu Current Ratio, Quick Ratio, dan Cash Ratio. Meski masih tergolong medium liquid, data tersebut mengindikasikan adanya penurunan likuiditas. Karena keadaan likuiditas yang tidak menentu, PT. Telkom Indonesia Tbk masih tergolong buruk. Melihat gambaran kondisi pasang surut tersebut, para peniliti tertarik untuk menganalisis kinerja keuangan PT Telekomunikasi Indonesia Tbk pada tahun 2021-2022 dengan mempertimbangkan rasio likuiditas. Singkatnya, bisnis harus fokus pada pengelolaan likuiditas mereka untuk menjaga aset dan kewajiban mereka seimbang dan meningkatkan rasio mereka untuk memenuhi kriteria yang diperlukan. Disarankan agar keadaan ini diperbaiki dengan mengambil langkah-langkah proaktif untuk mengelola likuiditas.
PERSEPSI MAHASISWA TERHADAP FLEXING DAN PENGARUHNYA TERHADAP MINAT INVESTASI Zahra, Muthia; Mira Amelia, Mira Amelia; Wahyuni, Putri; Septianti, Renata; Fauzany, Riffka
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 2 No 2 (2024): JURNAL EKONOMI MANAJEMEN BISNIS dan AKUNTANSI : EMBA
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/emba.v2i2.162

Abstract

Investment is the activity of investing capital into certain forms of assets so that the value of the assets is greater than when initially investing capital. Along with the rapid development of technology, investing has now become easier because stock investments can be done online. Flexing is a term used for those who like to show off their wealth. The existence of social media makes the flexing phenomenon even easier to do. This research uses quantitative methods. This research aims to find out whether there is an influence of flexing on investment interest made by students. The results of research on 44 students from on of the universities in Bandung show that there is a negative influence of flexing on investment interest, but is not significant at the 5% level. Student perceptions of flexing tend to have a negative impact, and students’ decisions regarding investment interest are driven more by other factors such as wise financial planning and management.

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