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Jurnal Ekonomi Manajemen Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang
ISSN : 08538778     EISSN : 29645816     DOI : 10.59725
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 131 Documents
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Green Consumerism di Era Modern: Analisis Tren Dan Dinamika Perilaku Pembelian Berbasis Kesadaran Lingkungan I Gst Agung Adi Tanaya; Nyoman Dwika Ayu Amrita; Ni Putu Eka Saraswati; Ni Luh Gede Vivin Apriliani
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.v31i2.379

Abstract

The increasing public awareness of global environmental issues has encouraged the emergence of the green consumerism trend, or environmentally friendly consumption behavior, across various segments of society. This shift in consumption patterns occurs in response to growing environmental sustainability challenges and climate change, which demand consumers to be more responsible in selecting, using, and disposing of products. Consumers no longer consider only price and quality, but also the environmental impact of the products they consume. This study aims to analyze the concept of green consumers, identify the factors influencing green consumption behavior, and examine its implications for the modern business environment. The research method employed is a literature study (library research) using a qualitative descriptive approach, reviewing various sources such as scientific journals, books, research reports, and recent publications relevant to the topic of green consumerism. The results indicate that environmental awareness, sustainable lifestyle values, concern for ecological impacts, as well as social influence and digital media, are the main factors shaping green consumer behavior. Furthermore, the study finds that companies capable of adapting to the green consumption trend through eco-friendly product innovation, sustainable business practices, and the implementation of corporate social responsibility will gain a positive corporate image, increase consumer trust, and create competitive advantages in an increasingly environmentally conscious market.
Pengaruh Motivasi Kerja dan Beban Kerja terhadap Kinerja Pegawai ASN pada Badan Pendapatan Daerah Kota Bogor Andia Janash Mumthaza; Afriyanti Eva Belinda Lase; Irfan Achmad Musadat; Niken Widyastuti; Harianto Simarmata
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.v31i2.387

Abstract

This study aims to determine the description of work motivation, workload, and employee performance, as well as to analyze the magnitude of the influence of work motivation and workload on employee performance, both partially and simultaneously. The research method used is descriptive and verification with a quantitative approach. The study population includes all employees of the Bogor City Regional Revenue Agency, namely 83 ASN, who were used as respondents using a non-probability sampling technique through a saturated sampling approach. The results of the study indicate that the description of work motivation, workload, and employee performance are generally included in the sufficient category. Based on the results of the determination test, it is known that work motivation has a 53.5% effect on employee performance, while workload has a 13.9% effect on employee performance. Simultaneously, work motivation and workload have a 61.9% effect on employee performance. Thus, the results of the hypothesis test prove that work motivation and workload have a significant effect on employee performance.  
Pengaruh Kepercayaan Konsumen dan Harga Produk yang Dimediasi e-WOM terhadap Keputusan Pembelian di Platform Shopee Ninggar Agustina Cindya Putri; Siska Hadiyanti; Andriya Risdwiyanto; Sabilla Saberina
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.v31i2.388

Abstract

This study aims to analyze the influence of consumer trust and product price, mediated by e-WOM (electronic word-of-mouth), on purchase decisions on the Shopee platform. A quantitative approach was used, with a sample of 75 undergraduate students living in boarding houses in the Special Region of Yogyakarta who shop on Shopee. Data were collected via questionnaires and analyzed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with SmartPLS version 4. The results show that consumer trust and product price have a significant positive influence on purchase decisions, both directly and indirectly through e-WOM. This confirms the vital role of user reviews and recommendations in the decision-making process. The study provides strategic implications for e-commerce platforms and guidance for consumers. In addition, this study also provides guidance for consumers in considering factors that influence purchasing decisions on online platforms and educate them to be more careful in assessing available information before making a purchase. Overall, the results of this study underscore the important role of consumer trust, product price, and e-WOM in shaping purchasing decisions on e-commerce platforms.
Analisis Perlakuan Akuntansi Aset Tetap pada RSUD Dr. Adhyatma, MPH Provinsi Jawa Tengah Eko Cahyono; Agus Hariyanto
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.v31i2.391

Abstract

This study aims to determine the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, and to determine whether the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, complies with PSAP No. 07 concerning Fixed Asset Accounting. This study used a qualitative descriptive research method, using triangulation (a combination of observation, interviews, and documentation) as data collection techniques at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province. The results of this study indicate that the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, in terms of classification, recognition, measurement, cost components, post-acquisition expenditures, depreciation, retirement, and disposal, complies with PSAP No. 07 concerning Fixed Asset Accounting. Disclosure of fixed assets regarding the reconciliation of the recorded amount at the beginning and end of the period and depreciation information including the depreciation value, gross recorded value and accumulated depreciation at the beginning and end of the period is in accordance with PSAP Number 07 of 2010 concerning Fixed Asset Accounting. However, for the basic information on the valuation used to determine the recorded value, depreciation information in the form of the depreciation method used and the useful life or depreciation rate used is not in accordance with PSAP Number 07 of 2010 concerning Fixed Asset Accounting.
Pengaruh Lingkungan Kerja, Pelatihan, dan Insentif terhadap Kinerja Karyawan Pada PT. Erela Semarang Aditya Dwi Christanto; Haryani Haryani
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.v31i2.393

Abstract

This study aims to analyze the influence of the work environment, training, and incentives on employee performance at PT. Erela Semarang. The research population includes 877 production employees working at the company. A random sampling technique was applied to ensure representative data, resulting in a sample of 100 production employees. The study adopts a quantitative approach, with data analyzed using multiple linear regression to examine the relationship between the independent variables and employee performance as the dependent variable. The findings reveal that the work environment has a positive and significant effect on employee performance, indicating that comfortable and supportive workplace conditions can improve productivity and job outcomes. In addition, training is proven to have a positive impact on employee performance, showing that skill development and knowledge improvement contribute to better work effectiveness. Furthermore, incentives also demonstrate a positive influence on employee performance, suggesting that financial or non-financial rewards can motivate employees to achieve higher performance levels and support organizational goals.
Analisis Pengaruh Kekuatan Otoritas Pajak terhadap Kepatuhan Wajib Pajak dengan Moral Pajak sebagai Variabel Mediasi pada UMKM di Jakarta Pusat Sabina Berlina Gulo; Ratnaningrum Ratnaningrum; Sri Wahyuning; Eni Endaryati
Jurnal Ekonomi Manajemen Akuntansi Vol. 32 No. 1 (2026): 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.v32i1.409

Abstract

This study focuses on micro, small, and medium enterprises (MSMEs) in Central Jakarta, which play an important role in the national economy, particularly through their contribution to state revenue from the taxation sector. The purpose of this study is to examine how taxpayers’ knowledge and compliance with tax regulations influence tax revenue generated from the MSME sector. The distribution of questionnaires to MSME taxpayers was used as the main instrument to collect research data through a quantitative approach. A total of 164 respondents were selected using a purposive sampling method by considering specific criteria relevant to the research objectives. To evaluate and analyze the collected data, this study employed SmartPLS software using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results indicate that tax revenue from MSMEs is positively and significantly influenced by taxpayer compliance in fulfilling their tax obligations. Furthermore, there is a positive and statistically significant relationship between the level of tax knowledge and the increase in tax revenue. These findings highlight the importance of improving taxpayers’ understanding and compliance as an effort to enhance tax revenue from the MSME sector. This study is expected to provide practical contributions to the Directorate General of Taxes in formulating more effective policies to improve compliance and optimize tax revenue from MSME taxpayers.
Pengakuan dan Pengukuran Aset Dana Bergulir pada BUM Desa Bersama: Antara Regulasi dan Praktik Tri Nurhayati; Eliada Herwiyanti; Laeli Budiarti
Jurnal Ekonomi Manajemen Akuntansi Vol. 32 No. 1 (2026): 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.v32i1.358

Abstract

The transformation of revolving funds from the former PNPM Mandiri program into BUM Desa Bersama entities requires accountable financial management aligned with applicable accounting standards. However, inconsistencies between regulations and accounting practices remain. This study analyzes the recognition and measurement of revolving fund assets at BUM Desa Bersama Ajimas Lestari LKD in Ajibarang and assesses their compliance with Ministerial Regulation of Village PDTT No. 136 of 2022 and SAK ETAP. Using a qualitative case study approach, data are collected through interviews, observation, and documentation involving five internal informants. The results show that asset recognition follows regulations, where revolving funds are recorded as receivables upon loan distribution to Women’s Savings and Loan (SPP) groups at nominal value. However, discrepancies persist in asset measurement and presentation, particularly in receivable classification and the placement of allowance for doubtful accounts under equity. These issues stem from limited human resource capacity, lack of a standardized accounting information system, and weak supervision. Strengthening accounting competence and implementing standardized financial reporting systems are essential to improve accountability and transparency in managing community revolving funds.
Akuntabilitas Pengelolaan Dana Desa di Desa Benteng Poco Kecamatan Wae Ri’i Kabupaten Manggarai Yohana Sulistya Ungkur; Alfred O. Ena Mau; Belandina L. Long
Jurnal Ekonomi Manajemen Akuntansi Vol. 32 No. 1 (2026): 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.v32i1.376

Abstract

Village Fund management plays a crucial role in promoting local development and community empowerment. However, its implementation often encounters challenges related to limited community participation, insufficient transparency, and the varying effectiveness of government programs. This study aims to analyze the accountability of Village Fund management in Benteng Poco Village, Wae Ri’i District, Manggarai Regency, focusing on three dimensions: process accountability, program accountability, and financial accountability. Employing a descriptive qualitative approach with a case study design, data were collected through in-depth interviews, direct observation, and reviews of official village documents. The findings indicate that process accountability has been implemented adequately through village deliberations and the use of the Siskeudes administrative system, although community understanding and participation remain limited. Program accountability is carried out through regular evaluation meetings, yet the effectiveness of several programs is hampered by insufficient technical support and lack of sustainability. Financial accountability demonstrates a commitment to transparency, particularly through the publication of budget information, although the presentation of financial data remains difficult for some villagers to fully understand. This study highlights the need to enhance community involvement, simplify public financial information, and strengthen program support mechanisms to achieve transparent and accountable Village Fund governance.  
Peran Dinas Pengendalian Penduduk Pemberdayaan Perempuan dan Perlindungan Anak dalam Menangani Kasus Kekerasan pada Perempuan dan Anak di Kabupaten Sumba Barat Vinca Debora Rara Dewanti Kalemodjo; Nursalam Nursalam; Delila A. N. Seran
Jurnal Ekonomi Manajemen Akuntansi Vol. 32 No. 1 (2026): 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.v32i1.377

Abstract

The increasing incidence of violence against women and children requires an active and effective role of public organizations in providing sustainable protection. This study aims to analyze the role of the Population Control, Women’s Empowerment, and Child Protection Office (DP5A) of West Sumba Regency in handling cases of violence against women and children. The research employs a descriptive qualitative approach. Data were collected through interviews, observations, and document analysis from purposively selected informants and analyzed using data reduction, data presentation, and conclusion drawing, supported by source and technique triangulation. The findings indicate that DP5A has performed its facilitative, educational, representative, and technical roles; however, their implementation has not been optimal. Major obstacles include limited facilities such as the absence of a permanent safe house, inadequate operational infrastructure, limited human resource capacity, underutilization of information technology and digital media, as well as cultural and administrative constraints. This study concludes that institutional strengthening, capacity building of personnel, optimization of technology utilization, and enhanced cross-sector collaboration are essential to improve the effectiveness of protection for women and children at the local level.
Analisis Kinerja Keuangan PT GoTo Gojek Tokopedia Tbk Berdasarkan Net Profit Margin, ROA, dan ROE Periode 2019–2023 Cut Risma Fandira; Zuraidah Zuraidah; Rusnaidi Rusnaidi
Jurnal Ekonomi Manajemen Akuntansi Vol. 32 No. 1 (2026): 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.v32i1.381

Abstract

Financial performance is an important indicator for assessing the sustainability and growth prospects of a company, where a sustained negative net profit may indicate financial and operational problems (Aminah, 2015). The purpose of this study is to analyze the financial performance of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023 based on NPM, ROA, and ROE. The research method used in this study is a qualitative method with a descriptive analysis approach. The data was sourced from the official website of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023. The results show that all profitability ratios, namely Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), are in an unfavorable condition and far below the standards set by Bank Indonesia (2004), namely NPM 3%–9.5%, ROA 0.5%–1.25%, and ROE 5%–12.5%. NPM was consistently negative from -276.74% (2019) to -373.12% (2023), indicating that the company has not been able to generate net income from its revenue due to high operating expenses. ROA was also negative throughout the period, ranging from -112.57% (2019) to -167.33% (2023), indicating that assets have not been utilized efficiently. Similarly, ROE recorded negative values from -162.02% (2019) to -253.41% (2023), reflecting that shareholders' capital has not been optimally managed and has not provided returns, so that overall financial performance requires a more effective financial management strategy.

Page 12 of 14 | Total Record : 131

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