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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 99 Documents
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The Impact of Recruitment Strategies and Crew Competencies on Maritime Operational Performance: A Study of PT Sillo Maritime Perdana Tbk Baruno Winahyu Aji; Syahdan Tanjung; April Gunawan Malau; Agung Kwartama
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 2 (2024): 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.v30i2.118

Abstract

The maritime sector is critical for global trade and economic development, yet challenges in workforce development persist, particularly in tanker operations handling dry bulk cargo like agricultural products. This research investigates the interplay between recruitment strategies, crew competencies, and ship operational performance, with a focus on PT Sillo Maritime Perdana Tbk, a key player in Indonesia’s offshore shipping sector. Addressing gaps in aligning workforce development with industry demands, this study explores the effectiveness of recruitment practices and competency development within the operational context of this organization. This study aimed to evaluate the influence of recruitment strategies and crew work competencies, individually and collectively, on improving operational performance at PT Sillo Maritime Perdana Tbk. Using a mixed-methods approach, the research employed Statistical Equation Modeling (SEM) to analyze quantitative data from 117 participants and conducted thematic analysis of qualitative insights from experts, lecturers, graduates, and head workers. The results revealed that recruitment strategies and crew competencies significantly contribute to operational performance, with a combined positive effect observed. Structured recruitment and ongoing skill development tailored to industry demands were identified as critical. The findings also highlighted the transformative role of educational technology in bridging the gap between academic training and operational realities. The study provides actionable insights for PT Sillo Maritime Perdana Tbk and similar organizations, emphasizing the need for collaborative efforts to enhance workforce readiness, operational efficiency, and sustainability in maritime activities.
Pengelolaan Surat Masuk dan Keluar pada Bagian Tata Usaha Badan Pertanahan Nasional Kota Medan Sri Mutia Fazira; Nursantri Yanti
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 2 (2024): 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.v30i2.119

Abstract

Management of incoming and outgoing mail has an important role in the efficiency and effectiveness of the administration of the Medan City National Land Agency (BPN). This research aims to analyze the process of managing incoming and outgoing mail and identify the challenges faced in this process. Data collection methods were carried out through direct observation, interviews and documentation studies. The research results show that the management of incoming and outgoing mail at BPN Medan City has improved through the implementation of a mail management information system. However, there ar e still several obstacles such as the length of time the process of entering letters is made and letters being lost. This research recommends improving procedures, increasing internal coordination, and investing in information technology infrastructure to increase the efficiency and effectiveness of managing incoming and outgoing mail at BPN Medan City.
Peran Badan Anggaran dan Pengawasan dalam Pembahasan Sistem Perubahan Anggaran Karolina Mustika Elan Dua; Emilianus Eo Kutu Goo; Nunsio Handrian Meylano
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 2 (2024): 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.v30i2.121

Abstract

This research aims to find out the role of the budget and supervisory body in discussing the budget change system. To identify problems, this research uses qualitative research. Data collection techniques use interviews, observation and document study. It can be concluded that Budget changes are the process of adjusting previously approved budget allocations due to changes in conditions, priority needs, or realization of income and expenditure that is not in accordance with the initial plan. The budget change system refers to the mechanism that regulates how the government or organization implements the plan that regulates how the government or organization implements the agreed budget plan. Agreed budget. This process aims to align the budget with actual conditions, such as changes in economic assumptions, the reality of spending and revenues, or urgent needs.
Pengaruh Penggunaan dan Implementasi Teknologi Digital terhadap Perubahan Hubungan Sosial Masyarakat 4.0 Natallios Peter Sipasulta; Dionysia Kowanda; Siti Nurafiah
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 2 (2024): 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.v30i2.122

Abstract

The Industrial Revolution 4.0 era has brought significant changes in various aspects of life, including social relations in society. Digital technologies such as social media, the internet of things (IoT), and artificial intelligence (AI) have become an integral part of human interaction. This article aims to analyze the influence of the use and implementation of digital technology on the pattern of social relations in society. This study uses a qualitative method with an in-depth literature approach. The results of the analysis show that although digital technology provides convenience in communication, there are negative impacts such as decreased face-to-face interaction and increased social isolation.
The Power of Knowledge: How CEO Education Shapes CSR Transparency in Indonesian Banks Satrio Nararya; Syahriar Abdullah; Rahmatya Widyaswati
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 2 (2024): 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.v30i2.124

Abstract

This study examines the impact of CEO education on Corporate Social Responsibility disclosure in Indonesian banks, with a focus on the role of CEO characteristics in shaping corporate social practices. Using data from banks listed on the Indonesia Stock Exchange, the study explores the relationship between CEO education level, CEO background in finance, and CSR disclosure, applying the Upper Echelons Theory (UET) to explain how CEO characteristics influence corporate decision-making. The findings reveal a significant positive relationship between CEO education level and CSR disclosure, suggesting that CEOs with higher education are more likely to lead firms that disclose comprehensive CSR information. Conversely, CEOs with a finance background were found to have a negative impact on CSR disclosure, indicating a preference for financial performance over social responsibility. Additionally, company size was found to significantly influence CSR disclosure, with larger companies more likely to engage in CSR reporting. The study contributes to the growing body of literature on CSR disclosure by highlighting the role of CEO education in shaping corporate transparency, particularly in the banking sector. The findings also underscore the need for a balanced perspective in leadership, where a broader commitment to social responsibility and sustainability complements financial expertise.
Pengaruh Digital Leadership terhadap Kinerja Karyawan: Peran Mediasi kreativitas dan Perilaku Kerja Inovatif Emma Yulianti; Nova Maharani
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 2 (2024): 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.v30i2.127

Abstract

The dynamic development of digitalization today increases the important role of digital leadership as a key factor to optimize employee performance. Research specifically through the development of creativity and innovative behavior in the workplace. This study aims to examine the indirect effect of digital leadership on performance through creativity and innovative work behavior of employees. The research was conducted at PT Semen Indonesia (Persero) Tbk. The research approach used is quantitative with survey research design where data is collected through questionnaires. The sampling technique used purposive sampling. This study involved 74 respondents who were analyzed using Smart PLS 4.0. The research findings explain that digital leadership does not directly affect the performance of PT Semen Indonesia (Persero) Tbk employees, but has an indirect influence through innovative work behavior. Meanwhile, creativity is not proven to mediate the effect of digital leadership on employee performance. Digital leadership is able to increase employee creativity, but employee creativity is not able to improve the performance of PT Semen Indonesia (Persero) Tbk employees. The research findings underscore the important role of digital leadership to drive employee performance. The results also imply that management can apply digital leadership as a strategy to increase creativity and innovative behavior in the workplace where innovative work behavior drives employee performance.
Pengaruh Penerapan Sanksi Pajak dan Tingkat Kepercayaan terhadap Kepatuhan Wajib Pajak : (Pelaku UMKM Kerupuk Desa Tlasih, Sidoarjo) Dewi Murdiawati
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 2 (2024): 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.v30i2.129

Abstract

This study aims to determine the effect of the application of tax penalties, understanding of taxation, tax socialization, and the level of trust on taxpayer compliance of Tlasih Village cracker MSME players. The sample used is 60 respondents. The sampling method use in this study uses saturated sampling. The data in this study were obtained through quisionnaires given directly (offline).. The results showered that the effect of the tax penalties and the level of trust had an effect on taxpayer compliance (Tlasih Village Cracker MSMEs Actors).
Pengukuran Nilai Wajar Aset (IAS 13) dan Aset Tidak Berwujud (IAS 38) terhadap Manajemen Laba Diyah Pujiati
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 2 (2024): 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.v30i2.130

Abstract

This study aims to examine whether level 1 fair value assets and intangible assets have a significant impact on earnings management within Indonesia's banking service sector. The research sample included 136 foreign exchange banks that reported financial data on the Indonesia Stock Exchange between 2019 and 2022. Data analysis was conducted using multiple linear regression. The findings show a significant effect of level 1 fair value assets on earnings management in Indonesia's banking industry, while no significant effect was found for intangible assets. The study concludes that fair value asset measurements do not influence earnings management, whereas intangible assets do. To support ongoing improvements in financial accounting standards, it is recommended to implement the guidelines from accounting standards 68 (measuring fair value) and 19 (intangible assets), and to comply with the requirements of International Accounting Standards (IAS) 13 and IAS 38. Additionally, continuous enhancements to corporate governance and internal control systems are essential for boosting entity performance, improving financial reporting processes, and increasing earnings quality. This study serves as a preliminary investigation into the effect of intangible assets and level 1 fair value measurements on earnings management in the Indonesian banking sector.
Studi Empiris Aplikasi Sistem Informasi Akuntansi (SIA), Literasi Keuangan dan Praktek Akuntansi Manajemen terhadap Kinerja Bisnis UMKM Kota Semarang Kiki Yulianti; Jaluanto Sunu Punjul Tyoso
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.v31i1.133

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are an essential component of Indonesia's economic framework. MSMEs need to improve their business performance stability to maintain economic stability. This research aims to determine the influence of accounting information systems, financial literacy, and management accounting practices on MSME business performance in the city of Semarang. The population of this research is 187 MSMEs, with a sample of 100 MSMEs that have more than 5 employees (purposive sampling method). The findings show that the variables SIA (Accounting Information System) and PAM (Management Accounting Practices) have a significant positive impact on KB (Business Performance), indicating that any increase in these variables will enhance MSME business performance. Conversely, the LK (Financial Literacy) variable has a negative and insignificant impact on KB, indicating that many MSMEs do not fully understand financial literacy in terms of knowledge and benefits. However, LK and SIA have a significant positive impact on PAM, demonstrating that optimal PAM implementation supports MSME business performance. There is a significant positive indirect effect of LK and SIA on PAM and KB, highlighting the importance of financial literacy and accounting information systems in improving MSME business performance.  
Analisis Laporan Sistem Akuntabilitas Kinerja Instasi Pemerintah Terhadap Kinerja Sekretariat DPRD Kabupaten Sikka Tahun 2023 Daria Evarista Tuku; Antonius Philipus Kurniawan; Yustina Olivia Da Silva
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 2 (2024): 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.v30i2.136

Abstract

This study aims to analyze the effect of the implementation of the Government Agency Performance Accountability System (SAKIP) on the performance of the Sikka Regency DPRD Secretariat in 2023. The approach to this study is descriptive qualitative using primary and secondary data. Data were collected through interviews, observations and documentation of SAKIP reports. The results of the study indicate that the implementation of SAKIP has not been fully optimal, especially in terms of collecting performance data and following up on evaluation results as a basis for providing rewards and punishments. This study recommends the development of SOPs for performance measurement and utilization of evaluation results as strategic steps to improve agency accountability and performance.

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