Jurnal Ekonomi Manajemen Akuntansi
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
131 Documents
<![CDATA[Pengaruh Resiko Kredit terhadap Profitabilitas dengan likuiditas sebagai Mediasi ]]>
<![CDATA[Rizky Fitroh Hamdani]]>;
<![CDATA[Irma Indira]]>
<![CDATA[ Jurnal Ekonomi Manajemen Akuntansi Vol. 32 No. 1 (2026): JURNAL EKONOMI MANAJEMEN AKUNTANSI ]]>
Publisher : <![CDATA[sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59725/ema.v32i1.389
<![CDATA[This study aimed to analyze the effect of credit risk on profitability with liquidity as a mediating variable in banking companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The study employed a quantitative approach with an explanatory research design. Secondary data were obtained from annual financial statements, and the sample consisted of 31 banking companies selected through purposive sampling from a total of 47 companies. The research variables included credit risk as the independent variable, profitability proxied by Return on Assets (ROA) as the dependent variable, and liquidity proxied by the Loan to Deposit Ratio (LDR) as the mediating variable. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through the assessment of the measurement model and the structural model. The results indicated that credit risk did not affect profitability and did not affect liquidity, while liquidity affected profitability. The findings also demonstrated that liquidity did not mediate the relationship between credit risk and profitability. The study implied that liquidity management played an important role in supporting bank profitability, whereas the influence of credit risk on profitability during the study period was likely driven by other factors outside the proposed model. This study provided empirical evidence on banking performance dynamics in 2022–2024; however, generalization should have been made cautiously due to the limited observation period and the variables included.]]>
<![CDATA[Pengaruh Penempatan Kerja, terhadap Kinerja Pegawai dengan Kompetensi Sebagai Variabel Intervening : Studi pada Dinas Pemuda Olahraga dan Pariwisata Daerah Kabupaten Morowali ]]>
<![CDATA[Muh Agus]]>;
<![CDATA[Mohammad Ega Nugraha]]>
<![CDATA[ Jurnal Ekonomi Manajemen Akuntansi Vol. 32 No. 1 (2026): JURNAL EKONOMI MANAJEMEN AKUNTANSI ]]>
Publisher : <![CDATA[sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59725/ema.v32i1.392
<![CDATA[This Study aims to examine the effect of job placement on employee performance through competence as an intervening variable the sample consisted of 64 employees of the Regional Office of Youth, Sport, and Tourism of Morowali Regency. The sampling technique used was saturated sampling. Data were collected using questionnaires and anlyzed with the assistance of the SmartPLS 4 program. The result of the study indicate that job placement and competence have a direct thourism of Morowali Regency. In addition, job placement has an indirect effect on employee performancethtougt competence at the same institution. The coefficient of determination shows an R-square value of 0,182, indicating that 18.2% of the experience, while 80.8% is influenced by other factors not examined in this study. Meanwhile, competence obtained an R-square value of 1.134, indicating that 13.4% of the variance in competence is influenced by job placement, while 80.6% is influenced by other variable not examined is this study.]]>
<![CDATA[Digitalisasi Manajemen Operasional sebagai Upaya Peningkatan Daya Saing UMKM Batik TIN ]]>
<![CDATA[Siswohadi Siswohadi]]>;
<![CDATA[Shafira Aulia Rahma]]>
<![CDATA[ Jurnal Ekonomi Manajemen Akuntansi Vol. 32 No. 1 (2026): JURNAL EKONOMI MANAJEMEN AKUNTANSI ]]>
Publisher : <![CDATA[sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59725/ema.v32i1.397
<![CDATA[This study aims to analyze the implementation of digitalization in the operational management of Batik TIN MSMEs as a strategy to enhance business competitiveness. Digitalization is considered an important step for MSMEs in facing increasingly competitive market conditions in the digital economy era. The research method employed is qualitative with a case study approach. Data were collected through in-depth interviews with the owner and employees of Batik TIN MSMEs, direct observation of operational processes, and documentation related to production, marketing, and financial management activities. The results show that the implementation of digitalization in the production aspect helps improve work efficiency and product quality control. In the marketing aspect, the utilization of social media and digital platforms is able to expand market reach and enhance interaction with consumers. Meanwhile, digitalization in financial management facilitates transaction recording, improves the accuracy of financial reports, and supports more accurate decision-making. Overall, the implementation of digitalization has proven to make a positive contribution to improving operational efficiency and strengthening the competitiveness of Batik TIN MSMEs. Therefore, digitalization can be an effective and sustainable strategy for MSMEs to survive and grow amid dynamic industrial competition.]]>
<![CDATA[Pengaruh Profitabilitas, Leverage, dan Sales Growth terhadap Tax Avoidance ]]>
<![CDATA[Luh Nadi]]>;
<![CDATA[Michell Silvia]]>
<![CDATA[ Jurnal Ekonomi Manajemen Akuntansi Vol. 32 No. 1 (2026): JURNAL EKONOMI MANAJEMEN AKUNTANSI ]]>
Publisher : <![CDATA[sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59725/ema.v32i1.399
<![CDATA[This study aims to analyze and obtain empirical evidence regarding the effect of profitability, leverage, and sales growth on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This research method uses a quantitative approach with secondary data in the form of annual financial reports obtained from the official IDX website and related company websites. The sampling technique used a purposive sampling method to obtain a sample of companies that met the research criteria during the observation period. The dependent variable in this study is tax avoidance, which is proxied by the Effective Tax Rate (ETR), while the independent variables consist of profitability as measured by Return on Assets (ROA), leverage as measured by the Debt to Equity Ratio (DER), and sales growth as measured by annual sales growth. The data analysis technique uses panel data regression through the stages of selecting the best model, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results of the study indicate that profitability, leverage, and sales growth simultaneously influence tax avoidance. Partially, profitability influences tax avoidance, while leverage and sales growth do not.]]>
<![CDATA[Sikap Keuangan Memediasi Pengaruh Literasi Keuangan dan Self-Control Terhadap Perilaku Pengelolaan Keuangan ]]>
<![CDATA[Amanda Septia Ningsih]]>;
<![CDATA[Ma'rufatur Rodhiyah]]>
<![CDATA[ Jurnal Ekonomi Manajemen Akuntansi Vol. 32 No. 1 (2026): JURNAL EKONOMI MANAJEMEN AKUNTANSI ]]>
Publisher : <![CDATA[sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59725/ema.v32i1.403
<![CDATA[This study aims to analyze and examine the effect of financial literacy and self-control on financial management behavior, with financial attitude as an intervening variable among accounting students at universities in Lamongan. This research employed a quantitative approach using a survey method through questionnaire distribution via Google Form. The population consisted of accounting students at universities in Lamongan, with a total sample of 232 respondents selected using probability sampling with a simple random sampling technique. Data analysis was conducted using Partial Least Square–Structural Equation Modeling (PLS-SEM) version 4.0. The results indicate that financial literacy does not have a significant effect on financial management behavior, while self-control has a significant effect on financial management behavior. Furthermore, financial literacy and self-control significantly influence financial attitude, and financial attitude significantly affects financial management behavior. Financial attitude is also proven to significantly mediate the relationship between financial literacy and self-control on financial management behavior.]]>
<![CDATA[Pengaruh Corporate Social Responsibility, Penghindaran Pajak, dan Kebijakan Dividen terhadap Nilai Perusahaan ]]>
<![CDATA[Fria Setiono]]>
<![CDATA[ Jurnal Ekonomi Manajemen Akuntansi Vol. 32 No. 1 (2026): JURNAL EKONOMI MANAJEMEN AKUNTANSI ]]>
Publisher : <![CDATA[sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59725/ema.v32i1.406
<![CDATA[Public companies must maintain sustainability, as it is related to their value. A company's value can be measured by its share price; a higher market price indicates a company's financial performance and investment returns for investors. A phenomenon has been observed in the consumer non-cyclical sector, which experienced declines and fluctuations in value from 2020 to 2024. This phenomenon indicates that falling share prices lead to a decline in company value. This study aims to analyze the influence of Corporate Social Responsibility, Tax Avoidance, and Dividend Policy on Company Value in companies in the Consumer Non-Cyclical sector listed on the Indonesia Stock Exchange during the 2020-2024 period. The study sample consisted of 10 companies with 50 data observations selected using a purposive sampling technique. Data analysis was conducted using panel data regression with the help of EViews 12 software. The results of the study indicate that (1) Corporate Social Responsibility, Tax Avoidance, and Dividend Policy as a whole have an effect on Company Value, (2) Corporate Social Responsibility partially has no effect on Company Value, (3) Tax Avoidance partially has no effect on Company Value, (4) Dividend Policy partially has no effect on Company Value. These findings prove that Corporate Social Responsibility, Tax Avoidance, and Dividend Policy together are able to influence company value, even though each variable does not have an effect on company value.]]>
<![CDATA[Pengaruh Psychological Capital, Motivasi Kerja dan Beban Kerja terhadap Kinerja Bintara Pelatih di Pusdikif Pussenif TNI AD ]]>
<![CDATA[Putra Rizky Valeri]]>;
<![CDATA[Nur Hayati]]>
<![CDATA[ Jurnal Ekonomi Manajemen Akuntansi Vol. 32 No. 1 (2026): JURNAL EKONOMI MANAJEMEN AKUNTANSI ]]>
Publisher : <![CDATA[sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59725/ema.v32i1.410
<![CDATA[This study aims to analyze the influence of Psychological Capital, work motivation, and workload on the performance of Training Officers at the Infantry Education Center (Pusdikif) of the Indonesian Army's Infantry Training Center (Pussenif. This study uses a quantitative approach with an explanatory survey design. The research population consists of all 60 non-commissioned officer trainers at Pusdikif Pussenif TNI AD. Data collection was conducted using a five-point Likert scale questionnaire. Data analysis was performed using multiple linear regression with the help of SPSS 29. The results show that Psychological Capital has no significant effect on the performance of non-commissioned officer trainers. Work motivation has a positive and significant effect on performance and is the most dominant variable. Workload has a positive and significant effect on performance. Simultaneously, Psychological Capital, work motivation, and workload have a significant effect on the performance of Training Officers. The research model has a very strong relationship (R = 0.856) with an explanatory power of 73.3%. This study shows that the performance of military trainers is more influenced by work motivation and task demands than by personal psychological factors. The results of this study are expected to serve as a basis for the leadership of the Indonesian Army's education units in increasing work motivation and managing the workload of trainers proportionally to support the improvement of military education performance.]]>
<![CDATA[Pengaruh Literasi Digital dan Kompetensi terhadap Produktivitas Karyawan pada PT. PLN (Persero) ULP Takalar ]]>
<![CDATA[Fathiyah Ainil Mardiyah]]>;
<![CDATA[Muchriady Muchran]]>;
<![CDATA[Nurinaya Nurinaya]]>
<![CDATA[ Jurnal Ekonomi Manajemen Akuntansi Vol. 32 No. 1 (2026): JURNAL EKONOMI MANAJEMEN AKUNTANSI ]]>
Publisher : <![CDATA[sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59725/ema.v32i1.414
<![CDATA[This Study aims to analyze the effect of digital literacy and competence on employee productivity at PT PLN (Persero) Customer Service Unit (ULP) Takalar. This study employs a quantitative approach using a survey method. The population consists of all employees of PT PLN (Persero) ULP Takalar, and a census sampling technique was applied, meaning all members of the population were selected as respondents. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that digital literacy has a positive and significant effect on employee productivity. This means that the better the employees’ ability to understand and utilize digital technology, the higher their level of productivity. In contrast, employee competence was found to have a negative and significant effect on productivity. This finding suggests that increasing competence does not automatically lead to higher productivity if it is not supported by other relevant factors. These findings imply that improving competence without proper job placement, effective task management, and optimal utilization of skills may actually reduce employee productivity. Therefore, it is recommended that PT PLN (Persero) ULP Takalar not only enhance employees’ digital literacy and competence but also ensure alignment between competencies and job requirements through more effective human resource management in order to improve overall productivity]]>
<![CDATA[Peran Suku Bunga dalam Memperkuat atau Melemahkan Pengaruh Tax Planning dan Financial Distress terhadap Nilai Perusahaan ]]>
<![CDATA[Irlenda Octaviani Torada]]>;
<![CDATA[Wenten, I Ketut]]>
<![CDATA[ Jurnal Ekonomi Manajemen Akuntansi Vol. 32 No. 1 (2026): JURNAL EKONOMI MANAJEMEN AKUNTANSI ]]>
Publisher : <![CDATA[sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59725/ema.v32i1.415
<![CDATA[This study aims to examine and analyze the role of interest rates in strengthening or weakening the effect of Tax Planning and Financial Distress on Firm Value. This research employs a quantitative approach. The population of this study consists of consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024, totaling 128 companies. The research sample was selected using purposive sampling, resulting in 42 companies that met the specified criteria, with a total of 210 observations. Panel Data Linear Regression Analysis and Moderated Regression Analysis (MRA) were conducted using Microsoft Excel and E-Views version 12. The results indicate that Tax Planning has no significant effect on Firm Value, while Financial Distress has a significant effect on Firm Value. Regarding the moderating variable, the interest rate is unable to strengthen or weaken the effect of Tax Planning on Firm Value; however, Interest Rates are able to moderate (weaken) the effect of Financial Distress on Firm Value.]]>
<![CDATA[Pengaruh Motivasi Kerja dan Loyalitas Karyawan terhadap Kinerja Karyawan Studi pada PT ABC ]]>
<![CDATA[Risma Wina Sonia]]>;
<![CDATA[Nicko Albart]]>
<![CDATA[ Jurnal Ekonomi Manajemen Akuntansi Vol. 32 No. 1 (2026): JURNAL EKONOMI MANAJEMEN AKUNTANSI ]]>
Publisher : <![CDATA[sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59725/ema.v32i1.416
<![CDATA[The study aims to analyze in greater depth the influence of work motivation and employee loyalty on employee performance at PT ABC. This research employs a quantitative approach with an explanatory design intended to systematically explain the relationships among variables. Data were collected through the distribution of questionnaires using a Likert scale (1–5) to employees with a minimum of one year of tenure, as they are considered to have an adequate understanding of organizational conditions. Data analysis was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS 4 software to obtain more accurate and comprehensive results. The findings indicate that all research indicators have met the established validity and reliability criteria. The structural model test shows that work motivation has a positive and significant effect on employee performance (β = 0.207; p = 0.007), and employee loyalty also has a positive and significant effect (β = 0.718; p = 0.000). The R-square value of 0.753 indicates that both variables are able to explain 75.3% of the variation in employee performance. These findings emphasize that work motivation and employee loyalty play important roles in improving performance, with loyalty being the most dominant factor influencing employee performance.]]>
