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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 110 Documents
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Pengaruh Pengetahuan, Kemampuan dan Pengalaman Kerja pada Kinerja Pegawai BPBD Kabupaten Gresik Mohamad Agung Prasetyo; Heru Baskoro
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 1 (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.v30i1.169

Abstract

This research aims to determine the influence of knowledge, abilities and work experience on the performance of Gresik Regency BPBD employees. The research method used is correlational with linear regression techniques to see the relationship between variables. The research sample consisted of 44 employees. The research results show that knowledge, ability and work experience have a significant influence on employee performance with regression coefficient values ​​of 0.541 for knowledge, 0.382 for ability and 0.298 for work experience. These findings indicate that these three variables contribute 61.3% to the performance of BPBD employees.
Efektivitas Pengelolaan Dana Komite dalam Upaya Mendukung Pembiayaan Pendidikan pada MTs N 1 Banyuwangi Abdul Rasid; Suwignyo Widagdo; Lia Rachmawati
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.v30i2.173

Abstract

Education plays a vital role in creating quality, competitive human resources, which is a national priority, including in Indonesia. This study focuses on the effectiveness of managing the committee funds at MTsN 1 Banyuwangi to support educational financing that is not fully covered by the state budget (APBN). Using a qualitative approach through interviews, observations, and documentation, the results show that the management of committee funds has been efficient. In 2021-2022, the received funds amounted to IDR 1,357,610,000, with a realization rate of 93.87%. The following year, committee funds amounted to IDR 1,130,600,000, with 100% realization and a surplus of IDR 33,600,000, which was carried over to 2023-2024. In this period, the received funds amounted to IDR 1,351,125,000, with a proposed budget of IDR 2,080,715,000. As of now, the realization stands at 64.93%, and the management is ongoing as the school year has not yet finished. The committee funds play a crucial role in fulfilling the educational financing needs not fully covered by the national budget and contribute to the improvement of educational quality at MTsN 1 Banyuwangi.
Pengaruh Inovasi Lingkungan Sebagai Pemoderasi Hubungan Antara Kinerja Lingkungan Terhadap Kinerja Keuangan Khoirul Anam; Luluk Muhimatul Ifada
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 1 (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.v30i1.175

Abstract

The research objective is to analyse financial performance as influenced by environmental performance with environmental innovation as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This research belongs to the quantitative category, utilising secondary data. Data sourced from annual reports and financial reports published by companies on the Indonesia Stock Exchange. This data collection uses purposive sampling technique with company selection criteria as many as 25 companies that are adjusted to the research objectives. The method used in this research is SmartPLS. The results showed that environmental performance can negatively and significantly affect environmental performance, as well as environmental innovation variables able to moderate the relationship between environmental performance and financial performance.
Strategi Peningkatan Penjualan Makanan Khas Kec. Dua Koto Kabupaten Pasaman Asyhadi Diffa Pawira; Jon Kenedi
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 1 (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.v30i1.179

Abstract

This research is motivated by the low number of sales of typical food products in Dua Koto District, which is caused by the lack of promotion and innovation of products. The purpose of this research is to analyse the right strategy to increase product sales in the future. This research uses descriptive qualitative method with data collection techniques through observation, interviews, and SWOT analysis. The results showed that the most effective strategy is the ST strategy, which utilises existing strengths to overcome various threats that arise. This strategy includes increasing promotions, product innovation, and improving service quality to make products more competitive in the market. With the implementation of this strategy, it is expected that managers and sellers of typical food products can be more active in promoting their products, both through social media and direct marketing. In addition, innovations in packaging and product variations also need to be considered in order to attract more consumers. If this strategy is implemented optimally, it is expected that the number of sales of typical food products in Kecamatan Dua Koto will increase significantly in the future.
Pengaruh Live Streaming Shopping dan Online Customer Review terhadap Keputusan Pembelian: (Studi pada Mahasiswa Universitas Darul Ulum Islamic Centre Sudirman) Pitaloka Dharma Ayu; Fajar Suryatama; Sri Rahayu
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 1 (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.v30i1.180

Abstract

Shopee, as one of the e-commerce platforms in Indonesia, provides live streaming and online customer review features to increase interaction and product information. This research aims to determine the effect of live streaming and online customer reviews on purchasing decisions among Shopee users among Darul Ulum Islamic Center Sudirman University students. The research method used is quantitative with an associative approach. The research sample consisted of 100 respondents using a purposive sampling technique. The data collection technique was carried out using a questionnaire distributed via Google Forms. The research results show that live-streaming shopping and online customer reviews significantly positively influence purchasing decisions among Shopee users among students at Darul Ulum Islamic Center Sudirman University. The adjusted R square value is 0.588. This shows that the independent variables in this research (live streaming shopping and online customer reviews) can explain the dependent variable (purchase decisions) by 58.8%.
Digitalisasi Ekonomi Kota Medan: Peran E-Commerce dan Startup Lokal dalam Meningkatkan Pertumbuhan Ekonomi Irsyadiah Dermaini Berutu; Purnama Ramadani Silalahi
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 1 (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.v30i1.183

Abstract

Economic digitalization has become a key driver of growth in various regions, including Medan City. The development of e-commerce and local startups plays a vital role in this economic transformation by enhancing market access, accelerating product distribution, and creating new job opportunities. E-commerce allows business owners to reach a broader consumer base, while local startups foster innovations tailored to the needs of Medan's society. This paper aims to analyze the role of e-commerce and local startups in enhancing economic growth in Medan City, as well as the challenges and opportunities within this digital ecosystem. The findings suggest that these two sectors complement each other in creating an inclusive and sustainable economic ecosystem.
Pengaruh Kompetensi SDM, Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) dan Pengendalian Internal terhadap Kualitas Informasi Laporan Keuangan pada Kantor Pengadilan Agama Kabupaten Brebes Navira Nur Hannisa; Dumadi Dumadi; Yenny Ernitawati
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 1 (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.v30i1.191

Abstract

Poor quality of financial statements can have an impact on the inaccuracy of the information presented, thereby hindering data-based decision-making. This can also affect the accountability and transparency of financial management within government agencies. This study aims to investigate the influence of human resource (HR) competence, the implementation of the Agency-Level Financial Application System (SAKTI), and internal control on the quality of financial statement information at the Brebes Regency Religious Court Office. The research method used is quantitative with a survey approach. The research sample consists of employees who are directly involved in the financial reporting process. Data was collected through questionnaires and analyzed using regression methods to test the relationship between these variables. Human resource competence has a positive and significant effect on improving the Quality of Financial Statement Information at the Brebes Regency Religious Court office by 66.5%. The implementation of SAKTI had a positive and significant effect on improving the quality of financial statement information by 17.5%. Internal Control had a positive and significant effect on improving the Quality of Financial Statement Information by 14.0%. HR competence, SAKTI implementation, and Internal Control simultaneously affect the improvement of the quality of financial statement information at the Brebes Regency Religious Court office. The variables of HR competence, SAKTI implementation, and internal control contributed 66.4% to the quality of financial statement information at the Brebes Regency Religious Court office, while the remaining 33,760% were influenced by variables that were not studied.
Strategi Fundraising dalam Meningkatkan Dana ZIS pada LAZISNU Jawa Timur Lian Fuad
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 1 (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.v30i1.192

Abstract

This study examines the fundraising strategies implemented by LAZISNU East Java to increase the collection of Zakat, Infak, and Sedekah (ZIS) funds. Using a qualitative approach, this research identifies both online and offline fundraising methods. Online strategies include utilizing websites, social media, and crowdfunding platforms to expand donor reach. Meanwhile, offline strategies involve fundraising through donation boxes, religious events, and collaborations with various organizations. The findings indicate that combining digital and conventional strategies can enhance donor participation, strengthen transparency, and build public trust in ZIS fund management. Factors such as institutional legality, well-structured programs, and social media utilization also contribute to the effectiveness of fundraising efforts. Thus, adaptive and innovative fundraising strategies play a crucial role in optimizing ZIS fund collection and ensuring the sustainability of philanthropic-based social programs
Persepsi Warga Tentang Lokasi dan Harga di Indomaret yang Dapat Mempengaruhi Pengembalian Keputusan Pembelian Konsumen : Studi Kasus Indomaret Cabang Desa Purwobinagun Ema Kirani; Putri Mauliza; Tri Auri Yanti
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 1 (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.v30i1.193

Abstract

This research aims to examine residents' perceptions of the influence of location and price on purchasing decisions at Indomaret, Purwobinangun Village, Langkat Regency. The background to this research is based on the phenomenon of the increasing number of modern retail outlets penetrating rural areas, which were previously dominated by traditional markets. The presence of Indomaret as the only modern retail in this area creates challenges for local stalls and creates differences in prices and ease of access for consumers. The research used a qualitative descriptive approach with an interview method with residents of Purwobinangun Village and its surroundings as informants. The research results show that even though Indomaret's location is far from the city center, local people feel that the location is strategic because it is close to their settlements and easy to access. Apart from that, the price difference with local shops is considered reasonable, and promotions held by Indomaret increasingly attract consumers to shop. In conclusion, location and price factors at Indomaret play a significant role in influencing village community purchasing decisions. This research is important to understand the adaptation of village communities to modern retail and apply it to local market development.
Analisis Kesiapan Transformasi Digital UMKM dalam Penggunaan Aplikasi Pos Digital System dengan Metode I-Toe Framework Yashinta Putri Dwi Astuti
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 1 (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.v30i1.195

Abstract

Information technology has an important role in the continuity of business activities for MSMEs. The application of technology to build a business is called effective and efficient digital transformation for MSMEs. One form of digital transformation is in the aspect of recording transactions and finances called Point of Sale (POS). POS is an application in the form of an online cashier with integrated electronic transaction service features which is aimed at increasing the sustainable development of digital entrepreneurs or Digipreneurs through digital transaction services to analyze administrative and financial matters which can help MSMEs. This research aims to prepare for the digital transformation of MSMEs in using digital POS system applications using the I-TOE framework. This research is qualitative in nature with data collection techniques by conducting interviews with 6 MSMEs in Salatiga, Central Java. From the interview results, it can be concluded that through the I-TOE framework, it is known that the readiness for digital MSME transformation is influenced by several aspects (1) Type of business, (2) Age of the manager. (3) Human resources and (4) Environmental demands.

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