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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
Pengaruh Kompetensi, Kompensasi Dan Disiplin Kerja Terhadap Kinerja Pegawai Non ASN (Study Pada Badan Pengembangan Sumber Daya Manusia Daerah (BPSDMD) Provinsi Jawa Tengah) Nevanggi Wenti Ningrum; Haryani Haryani
Jurnal Ekonomi Manajemen Akuntansi Vol. 28 No. 2 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (92.568 KB) | DOI: 10.59725/ema.v28i2.31

Abstract

This study aims to analyze "The Influence of Competence, Compensation, and Work Discipline on the Performance of Non ASN Employees (Study of the Regional Human Resource Development Agency (BPSDMD) of Central Java Province)". Methods of data collection using a questionnaire. The sampling technique used random sampling technique. A sample of 71 respondents were employees at the Regional Human Resources Development Agency (BPSDMD) of Central Java Province. Based on the results of testing the competency variable has a positive effect on employee performance. This is shown by the value of t count is greater than t table, namely 2.335 > 1.667 with a sig value. 0.023 > 0.05 and the regression coefficient (β1) is positive at 0.271 which means that the higher the employee's competency, the higher the employee's performance. So the hypothesis is proven. The compensation variable has a positive effect on employee performance. This is shown by the value of t count is greater than t table, namely 3.613 > 1.667, with a sig. of 0.001 <0.05 and the regression coefficient (β2) is positive at 0.411 which means that the more satisfying the compensation given, the higher the employee's performance. So the hypothesis is proven. While the work discipline variable has a positive effect on employee performance. This is shown by the greater t-count value of t-table, namely 2.548 > 1.667, with a sig. 0.013 < 0.05 and the regression coefficient (β3) is positive at 0.285 which means that the higher the employee's work discipline, the higher the employee's performance. So the hypothesis is proven.
Pengaruh Kompetensi, Motivasi Kerja Dan Pengembangan Karir Terhadap Kinerja Karyawan Pada PT. Kayamas Intitama Semarang Daniel Imam Hari Basuki; Darsono Darsono
Jurnal Ekonomi Manajemen Akuntansi Vol. 28 No. 2 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (105.313 KB) | DOI: 10.59725/ema.v28i2.32

Abstract

This study aims to analyze "The Influence of Competence, Work Motivation and Career Development on Employee Performance at PT Kayamas Intitama Semarang". Methods of data collection using a questionnaire. The sampling technique used random sampling technique. A sample of 60 respondents is an employee at PT Kayamas Intitama Semarang. Based on the results of the study, the competence variable has a positive effect on employee performance. This is indicated by the calculated t value that is greater than the t table, namely 5.608 > 1.672, with a sig value. of 0.000 <0.05 (significant). The magnitude of β1 0.402 (positive sign) means that the higher the competence, the higher the employee's performance. Work motivation has a positive effect on employee performance. This is with the calculated t value of 6.400 > t table, namely 1.672 with a sig. of 0.000 <0.05 (significant). The magnitude of β2 is 0.467 (positive sign), meaning that the better the work motivation, the higher the employee performance. Career development has a positive effect on employee performance. This is indicated by the calculated t value which is equal to 5.042 > t table which is 1.672 with a sig value. of 0.000 <0.05 (significant). The magnitude of β3 is 0.345 (positive sign), meaning that the higher the employee's career development, the higher the employee's performance.
Pengaruh Gaya Kepemimpinan, Beban Kerja, Dan Insentif Terhadap Kinerja Karyawan Pada CV Gemilang Abadi Semarang Avilia Moza Pramesti; Wachid Fuady R
Jurnal Ekonomi Manajemen Akuntansi Vol. 28 No. 2 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (95.475 KB) | DOI: 10.59725/ema.v28i2.33

Abstract

This study aims to analyze "The Influence of Leadership Style, Workload, and Incentives on Employee Performance at CV Gemilang Abadi Semarang." Methods of data collection using a questionnaire. The sampling technique used random sampling technique. A sample of 82 respondents were employees at CV Gemilang Abadi Semarang. Based on the results of the study, leadership style has a positive effect on employee performance. This is shown by the value of t count is greater than t table, namely 3.632 > 1.664, with a sig value. of 0.001 <0.05. Leadership style (β1) has a positive sign of 0.266 which means that the better the leadership style, the higher the employee performance. Thus it can be concluded that H1 is accepted, so the hypothesis stating that leadership style has a positive effect on employee performance is proven. Workload has a positive effect on employee performance. This is shown by the t-value that is greater than the t-table, namely 3.941 > 1.664, with a sig. By 0.000 > 0.05. Workload (β2) has a positive sign of 0.295 which means that the more appropriate the workload is, the better the employee's performance. Thus it can be concluded that H2 is accepted, so the hypothesis stating that workload has a positive effect on employee performance is proven. Incentives have a positive effect on employee performance. This is shown by the greater t-count value of t-table, namely 8.699 > 1.664, with a sig. 0.000 < 0.05. Incentives (β3) have a positive sign of 0.590 which means that the higher the incentives given, the higher the employee's performance. Thus it can be concluded that H3 is accepted, so the hypothesis stating that incentives have a positive effect on employee performance is proven.
Analisis Sistem Informasi Akuntansi Penjualan Kredit Motor Pada PT. Harpindo Jaya Gubug Kabupaten Grobogan “Studi Kasus Pada PT. Harpindo Jaya Gubug” Riza Indriyani; Agus Hariyanto
Jurnal Ekonomi Manajemen Akuntansi Vol. 28 No. 2 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (93.241 KB) | DOI: 10.59725/ema.v28i2.34

Abstract

This study aims to analyze how the credit sales accounting information system at PT Harpindo Jaya Gubug. This type of research is a qualitative descriptive research. Data were obtained using interview, observation and documentation techniques. The data analysis technique used in this study was descriptive analysis with a qualitative approach. The results of this study state that there is a dual function in the billing section and the accounting department. The credit sales accounting information system document at PT Harpindo Jaya Gubug Grobogan Regency is in accordance with the theory. The company has utilized information technology so that credit sales processing is computerized. Accounting records at PT Harpindo Jaya Gubug need to be repaired by making warehouse cards, inventory cards, accounts receivable cards. While the procedure network that forms the credit sales accounting information system at PT Harpindo Jaya Gubug needs to be improved, namely by having the procedure for recording the cost of goods sold and the procedure for recording receivables.
Pengaruh Pengendalian Intern, Komitmen Organisasi Dan Kompetensi Sumber Daya Manusia Terhadap Sistem Informasi Akuntansi Penerimaan Kas Pada PT. Mandala Adhi Perkasa Sejati Semarang Gilbert Daniel Ricardo; Sutono Sutono
Jurnal Ekonomi Manajemen Akuntansi Vol. 28 No. 2 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.295 KB) | DOI: 10.59725/ema.v28i2.35

Abstract

This study aims to analyze the effect of internal control, organizational commitment, human resource competence on cash receipts accounting information systems. The population in this study amounted to 183 people. The sample in the study was 40 using the method purposive sample. Hypothesis testing is known that the value of t arithmetic for internal control (X1) = 5,300 > t table 2,028 and level of significance 0,000 < 0,05 with β1 = 0,618 in a positive direction, meaning that internal control (X1) significant positive effect on the cash receipts accounting information system, then hypothesis 1 is accepted. t count for organizational commitment (X2)= 3,890 > t table 2,028 and level of significance 0,000 < 0,05 with β2= 0,365 ait means that organizational commitment has a significant effect on the cash receipts accounting information system, then hypothesis 2 is accepted. t count for human resource competence (X3)= 2,266 > t table 2,028 and level of significance 0,03 < 0,05 with β3= 0,194 with a positive direction means that the competence of human resources has a significant positive effect on the cash receipts accounting information system, so hypothesis 3 is accepted.
Pengaruh Sistem Informasi Akuntansi Penjualan Dan Pengendalian Internal Terhadap Efektivitas Pengendalian Piutang Pada PT. Sentral Medika Indonesia Semarang Anindita Emma Rahmawati; Batista Sufa Kefi
Jurnal Ekonomi Manajemen Akuntansi Vol. 28 No. 2 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.315 KB) | DOI: 10.59725/ema.v28i2.36

Abstract

This study aims to determine the effect of sales accounting information systems and internal control on the effectiveness of controlling accounts receivable at PT.Sentral Medika Indonesia Semarang. The population in this study were all employees of PT. Sentral Medika Indonesia Semarang with a total of 60 employees, while the sample taken using purposive sampling method is a total of 53 employees who work in the accounting department, sales department, warehouse department, marketing department, manager and president director. . The data analysis tool in this study used multiple linear regression. The results show that the sales accounting information system has a positive and significant effect on the effectiveness of controlling accounts receivable, it can be seen from the t-count value which is greater than the t-table value of 3.016> 1.679, and the significance value of 0.004 is smaller than 0.05, so the hypothesis one accepted. Internal control has a positive and significant effect on the effectiveness of receivables control, it can be seen from the t-count value which is greater than the t-table value, namely 4.242 > 1.679, and the significance value of 0.000 is smaller than 0.05, so hypothesis two is accepted. This means that the higher the company's sales accounting information system and internal control applied in the company, the effectiveness of the internal control carried out by PT. Central Medika Indonesia Semarang will continue to increase.
Pengendalian Kualitas Produk Kemasan Dengan Metode Statistical Quality Control Dan Failure Mode And Effect Analysis (PT. Temprina Media Grafika) Mochammad Daffa Amanullah; Enny Aryanny
Jurnal Ekonomi Manajemen Akuntansi Vol. 29 No. 1 (2023): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1600.192 KB) | DOI: 10.59725/ema.v29i1.61

Abstract

Temprina Media Grafika is a manufacturing company with printing and packaging services. The products are produced from PT. Temprina Media Grafika are packaging paper for various industrial products. However, the production of PT. Temprina Media Grafika still has a few problems that impact the product flaw. The purpose of this study is to identify the quality of Choco Wafer Roll packaging and offer improvements to improving the Choco Wafer Roll packaged products in PT. Temprina Media Grafika. The study was used are Statistical Quality Control (SQC) and Failure Mode and Effect Analysis (FMEA). Based on the results of research on Statistical Quality Control (SQC), the most dominant defects were color not appropriate (27,2%), after that shiny color not right (23,4%), uneven colors (21,9%), Spots appear on the pack (15,3%), and packaging design cut (12,3%). Based on the results of research on Failure Mode and Effect Analysis (FMEA), it is known that the problem causing disability with the highest RPN value of 168 is the machine factor with the cause of dirty UV polymer containers. Recommendations for improvements that can be made are Eliminating uv polymer containers after uv laminate processes.
Pengaruh Integritas, Kompetensi, Dan Disiplin Kerja Terhadap Kinerja Pegawai Kantor Pengawasan Dan Pelayanan Bea Dan Cukai (KPPBC) Tipe Madya Pabean Tanjung Emas Semarang Frenky Mangasa; Sutopo Sutopo
Jurnal Ekonomi Manajemen Akuntansi Vol. 29 No. 1 (2023): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1293.327 KB) | DOI: 10.59725/ema.v29i1.62

Abstract

This study aims to determine the effect of integrity, competence, and work discipline on the performance of employees of the Kantor Pengawasan Dan Pelayanan Bea Dan Cukai (KPPBC)Tipe Madya Pabean Tanjung Emas Semarang. The research population included all employees of the Office KPPBC Type Madya Tanjung Emas Semarang, totaling 205 people and 67 people were taken as a sample. The analysis technique uses multiple linear regression statistical methods. The results showed: Integrity, Competence, and Work Discipline simultaneously have a significant effect on Employee Performance. Partially, integrity has a significant positive effect on employee performance, competence has a significant positive effect on employee performance and work discipline has a significant positive effect on employee performance.
Bauran Pemasaran Pada Usaha Rekreasi Pemancingan Nagaya Desa Kotapulu Rizki Eka Putri Utami; Farid Farid; Anisah Anisah
Jurnal Ekonomi Manajemen Akuntansi Vol. 29 No. 1 (2023): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1319.65 KB) | DOI: 10.59725/ema.v29i1.63

Abstract

The purpose of serving in the village with the mission of building a rural economy through the potential in the village is the fisheries sector, as well as to broaden business actors' insight into the application of the marketing mix. The potential in Kotapulu Village is in the fisheries sector. Nagaya fishing is one of the businesses as a means of community recreation. The development of inland fisheries in Central Sulawesi Province has quite large potential for freshwater and brackish water fisheries resources, which if managed optimally can provide a sizeable contribution to the region. Technical data collection is carried out through counseling, interviews and documentation that can answer existing problems. , and so on the data were analyzed descriptively qualitatively. From the results of this study, the Marketing Mix) or 7 P which consists of: Product, Price, Place, Promotion, Process, Physical Environment used in the Nagaya fishing recreational business is in accordance with the existing procedures, while for application in the field there are several obstacles that arise in terms of Promotion, so that the Marketing Mix is not going well.
Pengaruh Jam Kerja Terhadap Jam Absensi Dan Produktivitas Karyawan: Studi Kasus Salah Satu Karyawan PT. XYZ Kukuh Yulianto; Dety Mulyanti
Jurnal Ekonomi Manajemen Akuntansi Vol. 29 No. 1 (2023): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (668.566 KB) | DOI: 10.59725/ema.v29i1.64

Abstract

Productivity is something that many companies want to achieve, which will later affect the company's output in the form of results obtained, one of which is company profit, productivity is an indicator of employee performance at PT. XYZ, measured by the number of results obtained from daily activities which will impact on work results which will later be used as billing equipment for work results to customers. Taking a sample of employees in the report generation unit, the result is that the more working hours that employees go through will affect productivity the following day, this is due to employee eye fatigue working on reports in front of a computer screen. The more hours worked with additional overtime hours, the productivity will decrease.

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