cover
Contact Name
Lilik Setiawan
Contact Email
ahmad.ashifuddin@gmail.com
Phone
+6224-7601410
Journal Mail Official
lppm@stiedharmaputra-smg.ac.id
Editorial Address
Jl. Pamularsih Raya No.16, Telp. (024)7601410, (024)7600645, Fax. (024)77601329 Email: lppm@stiedharmaputra-smg.ac.id, Semarang 50148, http://stiedharmaputra-smg.ac.id
Location
Kota semarang,
Jawa tengah
INDONESIA
Jurnal Ekonomi Manajemen Akuntansi
ISSN : 08538778     EISSN : 29645816     DOI : 10.59725
Core Subject : Economy, Science,
Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Articles 110 Documents
Peran Mediasi Komitmen Afektif pada Pengaruh Etika Kerja Islami Terhadap Kinerja Pegawai Ibnu Ibnu; Marwan Man Soleman
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v31i1.235

Abstract

This study analyzes the influence of Islamic work ethics on employee performance, with affective commitment as a mediating variable. Using a descriptive quantitative approach, the study involved 165 employees from a total population of 279, selected through purposive sampling. Data were analyzed using the PLS-SEM method. The results indicate that Islamic work ethics have a positive and significant effect on both employee performance and affective commitment. Additionally, affective commitment has a positive and significant impact on employee performance. Affective commitment mediates the influence of Islamic work ethics on employee performance, suggesting that the implementation of Islamic work ethics can enhance both affective commitment and employee performance within an organization.
Faktor-Faktor yang Mempengaruhi Kinerja Awak Kapal pada PT. Pelni (Persero) di Pelabuhan Tanjung Wangi Wage Mulyono; Hary Sulaksono; Dedy Wijaya Kusuma
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v31i1.244

Abstract

The Influence of Crew Skills, Safety Equipment Maintenance, Safety Regulation Compliance, and Crew Work Coordination on Crew Performance at PT. Pelni (PERSERO) in Tanjung Wangi Port. This study aims to analyze the influence of crew skills, safety equipment maintenance, compliance with safety regulations, and work coordination on crew performance at PT Pelni (Persero) in Tanjung Wangi Port. This study uses a quantitative approach with a survey method through questionnaires and multiple linear regression analysis. The results of the study indicate that partially, crew skills (X1), safety regulation compliance (X3), and crew work coordination (X4) do not have a significant effect on crew performance (Y). However, safety equipment maintenance (X2) is proven to have a significant effect partially on crew performance (Y). Meanwhile, simultaneous analysis reveals that the four variables, namely crew skills (X1), safety equipment maintenance (X2), safety regulation compliance (X3), and crew work coordination (X4), together have a significant impact on improving crew performance (Y). These findings indicate that although some factors are not significant individually, the combination of the four variables makes a significant contribution in determining the overall level of crew performance.
Pengaruh Kecepatan, Maintanance, Ketelitian dan Strategi Pemasaran terhadap Kepuasan Pelanggan pada CV Andi Jaya Technology Ita Fiani; Septa Diana Nabella; Amirullah Amirullah
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v31i1.245

Abstract

Customer satisfaction is a key factor in the success of a company, especially in the technology industry that demands fast, accurate, and quality service. This study aims to analyze the effect of Speed, Maintenance, Accuracy, and Marketing Strategy variables on Customer Satisfaction at CV. Andi Jaya Technology. The research method used is regression analysis with t-test to measure the effect of each variable partially and F-test to see the effect simultaneously. The results of the study show that partially, the Speed ​​variable has a t-count value of 4,352, Maintenance of 5,573, Accuracy of 6,167, and Marketing Strategy of 3,166. All t-count values ​​are greater than t-table (1,677 at α = 5%), so it can be concluded that each variable has a significant effect on Customer Satisfaction. In addition, the results of the simultaneous test show that the variables Speed, Maintenance, Accuracy, and Marketing Strategy together have a significant influence on Customer Satisfaction with an F-count value of 9.515, greater than the F-table (2.58 at α = 5%). The results of this study confirm that factors such as speed of service, system maintenance, accuracy in work, and effective marketing strategies play an important role in increasing customer satisfaction. Therefore, CV. Andi Jaya Technology needs to continue to improve these aspects in order to maintain customer loyalty and increase the company's competitiveness in the technology industry.
Kontribusi Big Data Analytics dalam Proses Audit Terhadap Audit Delay dan Kualitas Audit Dian Karunia Shalihah; Wita Ramadhanti
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v31i1.246

Abstract

The use of Big Data Analytics (BDA) in the financial audit process has altered the traditional audit method by improving audit quality and efficiency. The purpose of this study is to critically assess BDA's role in reducing audit delays and increasing audit quality. Using a literature review approach, this study intends to consolidate findings from national and international studies published between 2017 and 2024 that focus on the role of BDA in audit procedural transformation, fraud detection, and real-time decision support. The findings reveal that BDA not only allows auditors to review massive amounts of data in real time, but it also improves evidence collection and risk assessment. Audit delay has emerged as a significant variable in the relationship between BDA and audit quality, however its effectiveness varies depending on technical infrastructure and auditor expertise. Furthermore, this study identified implementation problems for BDA, such as data security threats, technology literacy gaps among auditors, and organizational readiness, all of which must be addressed in order for BDA to reach its full potential. This study adds to the theoretical and practical discussions about the strategic use of BDA to alter audit methods in the digital era.
Pengaruh Diskon dan Cashback terhadap Keputusan Pembelian Konsumen di E-Commerce (Studi kasus shopee) Sintya Enjel; Fadilla Nurul Istiqomah; Illiana Illiana; Nurul Lestari; Agung Rizki Putra
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v31i1.249

Abstract

This study aims to analyze the effect of discounts and cashback on consumer purchasing decisions on the Shopee e-commerce platform. Using a quantitative approach, data were collected through questionnaires distributed to 100 respondents who are active Shopee users. The results of the analysis show that discounts have a positive and significant effect on purchasing decisions, where consumers tend to be more interested in shopping when offered attractive discounts. In addition, cashback programs have also been shown to increase product appeal and contribute significantly to purchasing decisions. This study concludes that both discounts and cashback simultaneously influence consumer purchasing decisions, with important implications for e-commerce marketing strategies to increase loyalty and competitiveness in the market.
Pengaruh Green Accounting dan Biaya Lingkungan terhadap Profitabilitas pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2020–2023 Astrid Ananda Renaldi; Kasan K. Suantha
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v31i1.250

Abstract

This research aims to analyze the impact of green accounting and environmental costs on the profitability of mining companies listed on the Indonesia Stock Exchange (BEI) during the period from 2020 to 2023. A quantitative descriptive method with an associative quantitative approach was employed, relying on secondary data obtained from the companies' annual reports available on the official BEI website. The study sample consisted of 11 companies, and data analysis was conducted using IBM SPSS version 29. The findings reveal that the implementation of green accounting significantly and positively contributes to the profitability of these companies. Conversely, expenditures on environmental costs did not demonstrate a significant impact on profitability. Nevertheless, when examined together, both variables collectively influence an increase in the companies' profitability.
Implementasi Sistem Pembayaran Non Tunai di Kota Betun Kabupaten Malaka Anastasia Bernaria Klau; Fransina W. Ballo; Novi Theresia Kiak
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v31i1.260

Abstract

This research discusses the implementation of a non-cash payment system in Betun City, Malacca Regency. This study aims to find out how to implement the non-cash payment system, as well as to find out the supporting and inhibiting factors in the implementation of non-cash payments. This study uses a qualitative research approach with a qualitative descriptive research type. The data sources used in this study are primary data and secondary data. The data collection techniques in this study are observation, interviews and documentation. The results of this study show that the implementation of the non-cash payment system in Betun City, Malacca Regency has not been fully implemented by the people of Betun City, Malacca Regency using non-cash payments. Supporting factors in the implementation of the non-cash payment system in Betun City, Malacca Regency, are the cooperation between banks and the government and socialization to the community. The factors inhibiting the implementation of non-cash payments in the city of Betun, Malacca Regency are still low human resources and unstable internet networks.
Dampak Program Pemberdayaan Petani Terhadap Ketahanan Pangan Dan Ekonomi Masyarakat Desa Lookeu, Kabupaten Belu Oktovianus Emanuel Bisik; Fransina W. Ballo; Maria Indriyani H. Tiwu
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v27i2.261

Abstract

This study aims to examine the farmer empowerment program for food security and community economy. This study uses a qualitative descriptive approach to examine the problems studied. The sampling technique in this study uses purposive sampling . Data collection techniques are carried out by means of observation, interviews and documentation studies. Data analysis techniques in this study are carried out by reducing data, presenting data and drawing conclusions. The results of this study illustrate that the farmer empowerment program for food security in Lookeu Village has been carried out well by the village government. The farmer empowerment program is in the form of food availability, food availability stability and accessibility. In this case, the Lookeu Village government has distributed subsidized fertilizers, superior seeds, pesticides, assistance, farm roads, reservoirs and irrigation channels. Meanwhile, the farmer empowerment program for the community economy, which is reviewed from the community's income and the number of poor people, has increased family economic income through agricultural productivity. Thus, the farmer empowerment program effectively helps the community in maintaining food security and provides an increase in the community's economy which has an impact on reducing the number of poverty.
Loyalitas Generasi Milenial terhadap Mie Instan Sedaap Ronaldo Aprili
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v31i1.276

Abstract

Penelitian ini bertujuan untuk mengeksplorasi sejauh mana citra merek dan kualitas produk dapat memengaruhi loyalitas konsumen generasi milenial terhadap Mie Instan Sedaap, dengan kepuasan konsumen sebagai variabel mediasi. Generasi milenial dipilih sebagai fokus karena mereka merupakan kelompok usia produktif yang memiliki karakteristik konsumsi yang unik, kritis terhadap merek, dan cenderung loyal terhadap produk yang sesuai dengan nilai dan preferensi mereka. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 responden yang dipilih melalui teknik purposive sampling. Data dianalisis menggunakan metode Partial Least Square-Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa citra merek memiliki pengaruh signifikan terhadap kepuasan konsumen, sedangkan kualitas produk tidak menunjukkan pengaruh yang signifikan terhadap kepuasan. Namun, secara langsung, baik citra merek maupun kualitas produk terbukti berpengaruh terhadap loyalitas konsumen. Sementara itu, kepuasan konsumen tidak memiliki pengaruh langsung terhadap loyalitas, dan tidak berperan sebagai mediator antara citra merek maupun kualitas produk terhadap loyalitas. Temuan ini memberikan wawasan bagi produsen Mie Sedaap dalam merancang strategi merek yang lebih relevan dengan nilai-nilai generasi milenial untuk meningkatkan loyalitas mereka.
Konsekuensi Pandangan pada Harga, Mutu Produk dan Lokasi pada Keputusan Pembelian: Studi Kasus Warung Makan Bu Jum Malangsari Nia Widiana Ratri; Susanto Susanto
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 2 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v31i2.278

Abstract

This study examines the impact of location, product quality, and price perception on decisions to buy at Warung Makan Gado-Gado Bu Jum in Malangsari. Determining the degree to which location, product quality, and price perception influence decisions to buy at Warung Makan Gado-Gado Bu Jum in Malangsari is the aim of this study. This study's data was gathered via a questionnaire that employed a Likert scale for measuring. Purposive sampling was used to choose 96 respondents who had made purchases from Warung Makan Gado-Gado Bu Jum in Malangsari while taking specific factors into account. Using SPSS version 25, the data analysis method employs multiple linear regression analysis, validity testing, trustworthiness testing, and traditional hypothesis testing. Price perception (X1), product quality (X2), and location (X3) all have a positive and significant impact on purchase decisions (Y), according to the research findings. This suggests that both price perception and location may improve the choices made when making purchases at Bu Jum's Gado-Gado restaurant in Malangsari. As indicated by the coefficient of determination (R2) of 0.736, location, product quality, and price perception account for 73.6% of the purchase decision variable, with other factors influencing the remaining 26.4%.

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