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Dematria Pringgabayu
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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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ANALISIS PENERAPAN PSAP NO. 07 PADA AKUNTANSI ASET TETAP DI KANTOR KECAMATAN CIWIDEY. Rosidah, Idah; Kesumah, Priatna; Kurniawan, Sandy; Gunardi
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 3 No 1 (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.v3i1.266

Abstract

This research aims to analyze the application of Government Accounting Standards Statement (PSAP) No. 07 related to fixed asset management at the Ciwidey District Office. The problem studied is the implementation of PSAP No. 07 which has not been optimal in the aspects of recording, measuring, depreciation and disclosure of fixed assets, as well as the technical obstacles faced. This research uses a descriptive method with a qualitative approach, where data is obtained through documentation of financial reports, interviews with the head of the accounting department, and direct observation of the accounting information system used. The research results show that the Ciwidey District Office has implemented most of the provisions of PSAP No. 07, but there are still obstacles in integrating accounting information systems with standard fixed asset reporting. In conclusion, the implementation of PSAP No. 07 on fixed assets needs to be improved through information system optimization and external audits to ensure transparency and reporting accuracy. The advice given is to strengthen the integration of the accounting system and carry out routine audits to comply with applicable accounting standards.
PENGARUH FINANCIAL ATTITUDE TERHADAP PERILAKU INDIVIDU DALAM MANAJEMEN KEUANGAN DI KALANGAN REMAJA Maulida Khaerunnisa, Dila; Hatimatunnisani, Hani; Tazzudin, Muhamad Dimas; Lestari, Ceri; Haryono, Rakhmat
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 3 No 1 (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.v3i1.277

Abstract

A good financial attitude is the key to achieving financial stability in this era of uncertainty. One is to avoid some risks in facing unexpected situations. This study aims to find out whether financial attitude affects individual behavior in financial management. The method used in this analysis is a quantitative research method. The data collection technique used was a questionnaire. The respondents in this study were 111 early adolescence to late adolescence who were spread through several social media. The results of the study were obtained that there was a significant influence between financial attitude on personal behavior in financial management among ADOLESCENTS. The coefficient of determination value of 21.1% shows that the influence is quite large. This shows that the better the level of understanding among adolescence in determining their financial attitudes, the better their behavior in managing their finances.
ANALISIS PENGARUH GAYA HIDUP GEN Z TERHADAP TATA KELOLA KEUANGAN PRIBADINYA Maulana, Muhamad Chandra; Hatimatunnisani, Hani; Oktapiani, Syarah; Fitria Zaharah, Mela; De Keizer, Hendriady
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 3 No 1 (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.v3i1.278

Abstract

“Gen Z”, or Generation Z was born in late 1997 until 2012. This generation grew up with the internet and digital technology as a thing that distinguishes them from the previous generation. This research aims to analyze how Generation Z’s lifestyle influences personal finance management. Quantitative methods with simple regression and correlation are used in this analysis to measure the statistical relationship between Gen Z lifestyle and personal financial management. A survey of 100 gen z was used as a research sample. The results of the analysis that has been carried out shaw that the Gen Z lifestyle does not have a significant effect on personal financial management. However, positive correlation results show that the positive lifestyle of Gen Z will have a better influence on personal financial management.
PERSFEKTIF EKONOMI DAN SOSIAL KONSUMEN TERHADAP DAYA BELI BERAS MERAH DAN BERAS PUTIH DI PASAR BAYONGBONG KABUPATEN GARUT Nugraha, Ade; Sudirman; Septian, Yugi Sadrah; Murwenie, Ira
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 3 No 1 (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.v3i1.281

Abstract

The purpose of this study was to compare the purchasing power of brown rice and white rice in Bayongbong market, Garut Regency. Based on the economic and social perspectives of consumers. It can be seen that the consumption of brown rice shows an increasing trend, along with public awareness of the importance of a healthy diet. This study uses a quantitative approach to determine how much consumer purchasing power is based on the economic and social perspectives of consumers towards the two types of rice, with a focus on economic aspects (price and purchasing power) and social (health awareness). The results of the study showed that the price of brown rice can influence consumer purchasing power by 88.0% (R ^ 2) and white rice by 83.0% (R ^ 2). This means that consumer decisions in purchasing brown rice and white rice are influenced by price fluctuations but are based on the economic and social perspectives of consumers.
PERSEPSI MAHASISWA PADA SALAH SATU PERGURUAN TINGGI SWASTA DI BANDUNG TERHADAP BRAND IMAGE BANK BRI Deselyne Leslie, Lahengky Melinda; Setiawan, M. Lutfi; Kamelia, Kamelia; Hatimatunnisani, Hani; Fauzany, Riffka
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 3 No 1 (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.v3i1.283

Abstract

This study analyzes students' perception of the brand image of Bank Rakyat Indonesia (BRI). Using quantitative methods, data was collected through a questionnaire distributed to 75 students of the Bandung Pajajaran Polytechnic. The results showed that the majority of students had a positive perception of BRI, especially in terms of reputation and product suitability. However, students want improvements in digital services and customer service responsiveness. This research suggests that BRI should focus more on digital innovation and improving customer service to strengthen its brand image among students
VOLATILITAS HARGA SUSU SAPI DAN SUSU KAMBING SERTA DAMPAKNYA DALAM PROGRAM PENCEGAHAN STUNTING DI KECAMATAN KARANGPAWITAN Firmansyah, Rian; Rahayu Putra, Rizky; Muhammad Fiqri, Desta; Murwenie, Ira
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 3 No 2 (2025): 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.v3i2.284

Abstract

This study aims to analyze the price volatility of cow's milk and goat's milk on the elasticity of consumer demand in Karangpawitan District in an effort to prevent stunting. The research method used was descriptive quantitative with data collection techniques carried out by purposive random sampling in Karangpawitan District. The data obtained were analyzed using simple linear regression analysis to identify the relationship between the variables studied. The results showed that cow's milk price volatility was able to explain the significant impact on stunting prevention by 89% and goat's milk price volatility was able to explain the significant impact on stunting prevention by 98.4%. In addition, cross-elasticity analysis showed a complementary relationship between the two types of milk (-1.17). Therefore, it is recommended to implement a milk price subsidy policy and strengthen nutrition education to reduce stunting.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, BUDAYA ORGANISASI DAN MOTIVASI KERJA TERHADAP PRODUKTIVITAS PADA PT. ARKANA TEKNIK INDO Widianto, Renggo; Pragiwani, Meita
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 3 No 2 (2025): 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.v3i2.308

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas sumber daya manusia, budaya organisasi dan motivasi kerja terhadap produktivitas pada PT. Arkana Teknik Indo. Variabel dependen pada penelitian ini adalah Produktivitas (Y) dan variabel independen adalah Kualitas Sumber Daya Manusia (X1), Budaya Organisasi (X2) dan Motivasi Kerja (X3). Sampel penelitian adalah 55 karyawan pada Perusahaan PT. Arkana Teknik Indo. Data yang diperoleh dianalisis dengan menggunakan teknik analisis PLS (Partial Least Square) melalui Software SmartPLS 4.0. Berdasarkan hasil penelitian dapat disimpulkan bahwa: (1) pengaruh kualitas sdm terhadap produktivitas positif dan siginifikan (H1 diterima); (2) pengaruh budaya organisasi terhadap produktivitas positif dan tidak siginifikan (H2 ditolak); (3) pengaruh motivasi kerja terhadap produktivitas adalah positif tetapi tidak signifikan (H3 ditolak)
PENGARUH BEBAN KERJA, EMPLOYEE ENGAGEMENT DAN LINGKUNGAN KERJA TERHADAP WORK-LIFE BALANCE PADA MAHASISWA YANG BEKERJA DI STIE INDONESIA JAKARTA Nurlela, Nurlela; Pragiwani, Meita
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 3 No 2 (2025): 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.v3i2.309

Abstract

Abstract- This study aims to determine the effect of workload, employee engagement and work environment on work life balance. This study was conducted on students at STIE Indonesia Jakarta in employee classes or students who work. The number of samples was 146. This research method uses a survey method, by distributing questionnaires to respondents, the type of data used is quantitative data, the data source used is primary data, the data obtained is processed using the SEM PLS 4.0 method. The results of the study indicate that there is a positive effect of workload on work life balance and there is a positive effect of employee engagement on work life balance, and there is no effect of the work environment on work life balance
PERAN KOMUNIKASI INTERPERSONAL DALAM MEDIASI PENGARUH DISIPLIN KERJA DAN KECERDASAN EMOSIONAL TERHADAP LOYALITAS KERJA KARYAWAN (Studi Kasus Pada Karyawan Sekolah Tinggi Ilmu Ekonomi Indonesia). Marmin, Marmin; Sampurna, Dian Surya
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 3 No 2 (2025): 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.v3i2.320

Abstract

This research aims to analyze the role of interpersonal communication in mediating the influence of work discipline and emotional intelligence on employee work loyalty at the Indonesian College of Economics. The research method used was quantitative with a survey approach, using a questionnaire distributed to 86 respondents. Data analysis was carried out using the Structural Equation Modeling (SEM) method using SmartPLS 4 software. The research results showed that work discipline and emotional intelligence had a positive effect on interpersonal communication. Interpersonal communication is also proven to have a significant mediating role in the relationship between work discipline and emotional intelligence and employee work loyalty. These findings confirm that effective interpersonal communication can strengthen the relationship between these variables, thereby increasing employee loyalty to the organization.
PENGARUH KOMPETENSI, MOTIVASI, DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN DI LINGKUNGAN PERGURUAN TINGGI (STUDI KASUS SEKOLAH TINGGI ILMU EKONOMI INDONESIA) Farah Amanjaya, Nukie; Pragiwani, Meita
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 3 No 2 (2025): 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.v3i2.321

Abstract

In today's competitive era, universities must adopt strategies to improve the quality and value of the company. Employee performance and loyalty are important drivers for the sustainability of the company, and human resources (HR) play an important role in driving goals. This study aims to determine the effect of competence, work motivation, and work environment on employee job satisfaction at STEI Indonesia. This study uses an associative research strategy to determine the effect of three independent variables, namely Competence, Motivation, and Work Environment on Employee Job Satisfaction. This quantitative research is supported by a survey method based on positivism, using a questionnaire as a data collection tool. This study shows that competence does not directly increase job satisfaction. However, higher work motivation will result in higher job satisfaction. This study also highlights the significant impact of the work environment on job satisfaction. The better the work environment, the higher the job satisfaction. These findings provide valuable insights for institutions to understand the factors that influence employee job satisfaction and apply them to improve employee welfare and productivity

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