Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Jurnal Ekonomi Manajemen Akuntansi

EMA
Website

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 99 Documents

1 2 3 4 5

Pengaruh Kompensasi, Motivasi, dan Kepuasan Kerja terhadap Produktivitas Kerja Karyawan PT. Perkebunan Nusantara IX Semarang (Studi Pada Karyawan Bagian Produksi PT. Perkebunan Nusantara IX Kebun Ngobo Ungaran) Rangga Aditya Widodo; Haryani Haryani
Jurnal Ekonomi Manajemen Akuntansi Vol. 27 No. 2 (2021): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

The desired objective of this research activity is to examine and analyze the effect of compensation, motivation and job satisfaction on the work productivity of employees at PT. Nusantara Plantation IX Ngobo Ungaran Plantation. The population in this study were all production employees at PT. Nusantara Plantation IX Ngobo Ungaran Plantation, totaling 50 people. In this study, samples/respondents were taken from the entire population of 50 respondents, using saturated sampling techniques. Based on the discussion, the following conclusions can be drawn: Testing the compensation hypothesis on employee work productivity shows that the value of t count = 2.805 > t table = 1.684 with a significance number = 0.007 <α = 0.05 (significant). Thus, the hypothesis (H1) that compensation has a positive effect on employee work productivity is proven. Testing the hypothesis of motivation on employee productivity shows that the value of t count = 3.972 > t table = 1.684 with a significance number = 0.000 < α = 0.05 (significant). Thus, the hypothesis (H2) that motivation has a positive effect on employee work productivity is proven.

Evaluasi Penerapan Basis Akrual Pada Pelaporan Keuangan RSUD Tugurejo Semarang Ulfi Eka Fatur Rohmah; Agus Hariyanto
Jurnal Ekonomi Manajemen Akuntansi Vol. 27 No. 2 (2021): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study aims to explore the extent to which PP 71 of 2010 has been implemented in the accounting process at the BLUD of Tugurejo Hospital, Semarang. Associated with a change in the government accounting system from a cash basis to an accrual basis in accordance with PP 71 of 2010. The research method used is a qualitative descriptive method with the triagulai method using 2 triagulation techniques which combine data from various sources, techniques and time so that data is obtained in the form of interviews with the head of the accounting department and sub-section, as well as obtaining the financial report documents of the 2020 Tugurejo Hospital Semarang. The results of this study show that Tugurejo Semarang Hospital has implemented the Accrual Basis SAP well, which can be seen from the results of interviews such as implementation readiness, training and learning, facilities, staff understanding and education and internal control. It is hoped that even though the Accrual Base SAP has been running well, the management of the Tugurejo Semarang Hospital and the Srmarang City Government can immediately digitize applications that are still manual, especially in reporting fixed assets

Pengaruh Faktor Pendidikan, Kemampuan Personel,Dan Dukungan Manajemen Puncak Terhadap Kinerja Sistem Informasi Akuntansi Pada CV. Kurogi Semarang Uswatun Larasati; Subchan Subchan
Jurnal Ekonomi Manajemen Akuntansi Vol. 27 No. 2 (2021): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

The purpose of this study was to analyze the effect of education, personnel capabilities and top management support on the performance of the CV accounting information system. Kurogi Semarang. The population in this study are all employees of CV. Kurogi Semarang, namely as many as 60 employees. The technique of determining the sample is purposive sampling method. The number of samples in this study were 40 employees. This research data analysis tool uses multiple linear regression. The results of the analysis show that education has a positive effect on the performance of accounting information systems. This is evidenced by the calculated t value which is greater than t table, namely 2.359 > 1.688, with a significant value of 0.024 <0.05. Personal ability has a negative effect on the performance of accounting information systems. This is evidenced by the t-count value that is greater than t-table, namely -2.421 (signed negative) > 1.688, with a significant value of 0.021 <0.05. Top management support has a positive effect on the accounting information system. This is evidenced by the t-count value that is greater than t-table, namely 4.467> 1.688, with a significant value of 0.000 <0.05.

Pengaruh Pengendalian Intern, Komitmen Organisasi Dan Kompetensi Sumber Daya Manusia Terhadap Sistem Informasi Akuntansi Pada CV. Merapi Kendal Jawa Tengah Susi Nurma Septiani; Bagus Kusuma Ardi
Jurnal Ekonomi Manajemen Akuntansi Vol. 27 No. 2 (2021): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

The purpose of this study was to determine the Accounting Information System for Cash Receipts in CV. Merapi Kendal, Central Java. The type of research that will be used is associative with a quantitative approach. The population in this study were employees of CV. Merapi Kendal, Central Java, which found 183 people, while the sample used in this study was 40 respondents using purposive sampling technique. The method of data collection through the distribution of the analysis questionnaire used in this study was multiple linear regression The results showed that Internal Control, Human Resource Competence and Organizational Commitment had a positive and significant effect on Accounting Information Systems and the adjusted value of R square in the regression model obtained was 0.816, which means that 81.6 percent of Accounting Information System variables can be explained by the variable Internal Control, Human Resource Competence and Organizational Commitment while the remaining 18.4 percent is explained by other variables outside this study.

Pengaruh Motivasi Dan Kompetensi Terhadap Kinerja Pegawai Pada Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Tipe Madya Pabean Tanjung Emas Yudha Khoirunnizar; Sutopo Sutopo
Jurnal Ekonomi Manajemen Akuntansi Vol. 28 No. 1 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This research is motivated by the performance achievements of the employees of the Tanjung Emas Middle Type Customs and Excise Office of Supervision and Service Office which have not been achieved. The purpose of this study was to analyze the influence of Motivation (X1) and Competence (X2) on Employee Performance (Y) in the Customs and Excise Supervision and Service Office of the Middle Type of Customs Tanjung Emas. Descriptive analysis in this study uses the index number method. Determining the number of samples was calculated based on the slovin formula and obtained a sample of 71 employees from a total population of 248 employees. The sampling method uses simple random sampling technique. The results of the analysis show that motivation has no significant positive effect on employee performance. This is indicated by the calculated t value which is smaller than t table, namely 0.481 <1.667 (df = 68), with a significance value of 0.632 which is greater than α = 0.05. Motivation (β1) is positive at 0.042 which means that there is no effect of motivation on performance (not significant). The results of the analysis show that competence has a significant positive effect on employee performance. This is indicated by the calculated t value that is greater than t table, namely 8.028 > 1.667 (df = 68), with a significance value of 0.000 which is smaller than α = 0.05. Competence (β2) has a positive sign of 0.705 which means that the higher the competency, the higher the employee's performance (significant).

Pengaruh Gaya Kepemimpinan, Disiplin Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan PT. Mas Silueta Semarang Ema Setyaningrum; Darsono Darsono
Jurnal Ekonomi Manajemen Akuntansi Vol. 28 No. 1 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This research is motivated by the achievement of work targets for employees of PT. MAS Silueta Indonesia Semarang which has not been maximized. This study aims to analyze leadership style (X1), work discipline (X2), and work environment (X3) on employee performance (Y) in the Office of Supervision and Service of Customs and Excise Middle Type Tanjung Emas Customs. The analytical method in this study is Multiple Linear Regression. Samples were taken using saturated sampling techniques, namely a number of 130 respondents. The results showed that leadership style has a positive effect on the performance of employees at PT. MAS Silhouette Semarang. Work discipline has a positive effect on the performance of employees of PT. MAS Silhouette Semarang. The work environment has a positive effect on the performance of employees of PT. MAS Silhouette Semarang. Based on the results of the research, suggestions can be given to improve the work leadership style at PT. MAS Silueta Semarang by frequently providing stimulus in the form of bonuses for those who excel and awards or promotions. Improving employee work discipline by evaluating employee discipline periodically. Give rewards to disciplined employees and threaten those who are not disciplined Improve the quality of the work environment because based on research the work environment does not affect employee performance. If the quality of the work environment has been improved, it is likely that employee performance will also increase.

Pengaruh Disiplin Kerja, Sikap Kerja Dan Kepuasan Kerja Terhadap Kinerja Karyawan PT. Nusa Jaya Farma Indonesia (Nufarindo) Semarang Edi Kurniawan; Ida Martini Alriani
Jurnal Ekonomi Manajemen Akuntansi Vol. 28 No. 1 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

The purpose of this study was to determine the effect of work discipline, work attitude and job satisfaction on employee performance at PT. Nusa Jaya Farma Indonesia. The population of this study are employees of PT. Nusa Jaya Farma Indonesia, which has a total of 778 employees. The samples were taken using a random sampling technique, namely a number of 89 respondents. This research data analysis tool uses multiple linear regression. The results showed that job satisfaction has a positive effect on employee performance. This is shown by the value of t count is greater than t table, namely 2.246 > 1.664 with a sig value smaller than alpha, namely 0.027 <0.05, so it is significant. The regression coefficient of work discipline (β1) has a positive sign of 0.211 which means that the better the work discipline, the higher the employee performance. Work attitude has a positive effect on employee performance. This is shown by the value of t count is greater than t table, namely 3.239 > 1.664 with a sig value smaller than alpha, namely 0.002 <0.05, so it is significant. The work attitude regression coefficient (β2) is positive at 0.302 which means that the higher the work attitude, the higher the employee's performance. Work discipline has a positive effect on employee performance. This is shown by the value of t count is greater than t table, namely 3.151 > 1.664 with a sig value smaller than alpha, namely 0.002 <0.05, so it is significant. The regression coefficient of job satisfaction (β3) is positive at 0.316 which means that the higher the job satisfaction, the higher the employee performance.

Pengaruh Tax Planning, Nilai Perusahaan, Dan Leverage Terhadap Manajemen Laba Padaperusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2016-2019 Trisma Wati; Sam’ani Sam’ani
Jurnal Ekonomi Manajemen Akuntansi Vol. 28 No. 1 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study aims to examine the effect of the variables of Tax Planning, Firm Value and Leverage on Earnings Management. In this study, the population is the number of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2016-2019 which amounted to 28 companies with sampling carried out using a non-probability sampling approach with a sampling technique using purposive sampling. Purposive sampling is a sampling technique with certain considerations. So the number of samples that meet the criteria is 13 companies multiplied by 4 years to 52 samples. The results of the study using the F test showed that the calculated F value was 4.441 > F table = 2.88 with a significance level of 0.010 <0.05. So it can be concluded that the model is a fit model. The results of the t-test value of t-count Tax planning (X1) is -2.453 < t table of 2.03452 and the probability value is less than 0.05, which is 0.020. This shows that the Tax Planning (X1) variable has a significant effect on Earnings Management with a negative direction or relationship. The t-count value The firm value (X2) is 2.550 > t table is 2.03452 and the probability value is less than 0.05, which is 0.016. This shows that the Firm Value variable (X2) has a significant positive effect on Earnings Management. The t-count value of Leverage (X3) is 1.556 < t table of 2.03452 and the probability value is greater than 0.05, which is 0.129. This shows that the Leverage (X3) variable has no effect on Earnings Management.

Pengaruh Pemanfaatan E-Procurement, Penerapan Standar Akuntansi Pemerintah (SAP), Dan Penerapan Sistem Pengendalian Internal (SPI) Terhadap Kualitas Laporan Keuangan (Studi Empirik Pada Balai Karantina Pertanian Kelas 1 Semarang) Aris Munaryadi; Heru Sulistiyo
Jurnal Ekonomi Manajemen Akuntansi Vol. 28 No. 1 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

The quality of financial reports is the most important factor in government organizations such as the Class 1 Agricultural Quarantine Office in Semarang. This study aims to analyze the effect of e-procurement, the application of government accounting standards, and the internal control system for the quality of financial reports. The population in this study were all employees of the Class 1 Semarang Agricultural Quarantine Center with 110 employees. The number of samples in this study was 110 employees with the sampling method using the census. The data analysis method used is the path analysis model. The results of the research are the simultaneous effect of the use of e- procurement, the application of government accounting standards, and the internal control system together have a significant (0,000) and effect (122,450) on the quality of financial reports. The effect of the use of e-procurement, implementation of government accounting standards, and internal control systems on the quality of financial reports is 77%. The results of the partial hypothesis testing of the use of e-procurement have a positive (0,379) and significant (0,000) effect on the quality of financial reports. The application of government accounting standards has a positive (0,397) and significant (0,000) effect on the quality of financial statements. The internal control system has a positive (0,186) and significant (0,016) effect on the quality of financial statements.

Pengaruh Earning Per Share (EPS), Price Earning Ratio (PER), Return On Asset (ROA), Dan Return On Equity (ROE) Terhadap Harga Saham Pada Perusahaan Food And Beverage Di Bursa Efek Indonesia Tahun 2015–2018 Rudi Sulistiono; Subchan Subchan
Jurnal Ekonomi Manajemen Akuntansi Vol. 28 No. 1 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

The purpose of this study was to examine the effect of Earning Per Share (EPS), Price Earning Ratio (PER), Return On Assets (ROA), and Return On Equity (ROE) on Stock Prices in Food and Beverage Companies on the Indonesia Stock Exchange in 2015 - 2018. In this study, the population is the number of Food and Beverage companies listed on the Indonesia Stock Exchange from 2015-2018, totaling 24 companies. The sample in this research is 14 companies x 4 years of observation = 56 samples using purposive sampling method. The results showed that the t-count value of the t-count Earning Per Share (X1) was 4.114 and the probability value was less than 0.05, which was 0.000. This shows that the variable Earning Per Share (X1) has a significant effect on stock prices. Thus, the first hypothesis in this study is accepted. The t-count value of the Price Earning Ratio (X2) is -1.301 and the probability value is greater than 0.05, which is equal to 0.199. This shows that the variable Price Earning Ratio (X2) has no significant effect on stock prices. Thus, the second hypothesis in this study was rejected. The t-count value of Return On Assets (X3) is equal to 8.366 and the probability value is less than 0.05, which is 0.000. This matter shows that the variable Return On Assets (X3) has a positive effect on stock prices. Thus, the third hypothesis in this study is accepted. The t-count value of Return On Equity (X4) is -1.504 and the probability value is greater than 0.05, which is 0.139. This shows that the variable Return On Equity (X4) has no significant effect on stock prices. Thus, the fourth hypothesis in this study was rejected

Page 2 of 10 | Total Record : 99

1 2 3 4 5

Filter by Year

2021 2025

Filter By Issues

All Issue Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol. 30 No. 1 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol. 29 No. 2 (2023): JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol. 29 No. 1 (2023): JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol. 28 No. 2 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol. 28 No. 1 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol. 27 No. 2 (2021): JURNAL EKONOMI MANAJEMEN AKUNTANSI Vol. 27 No. 1 (2021): JURNAL EKONOMI MANAJEMEN AKUNTANSI

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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