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Lilik Setiawan
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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 115 Documents
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Pengaruh Return On Asset (ROA), Dividen Payout Ratio (DPR) dan Earnings Per Share (EPS) Terhadap Return Saham pada Perusahaan Sektor Perindustrian yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2022 Imas Nurika; Endang Dwi Wahyuningsih; Dimas Adi Wicaksono
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.v30i1.196

Abstract

Stock returns are one of the indicators in investor investment decision making. Factors that influence stock returns are internal (fundamental) factors, namely ROA, DPR and EPS. The purpose of this study was to determine: the effect of Return On Asset (ROA) on Stock Returns, the effect of Dividend Payout Ratio (DPR) on Stock Returns, and the effect of Earnings Per Share (EPS) on Stock Returns in Industrial Sector companies listed on the Indonesia Stock Exchange in 2020-2022. The data analysis method used is multiple linear regression analysis. Findings: Return On Asset (ROA) has a positive and significant effect on Stock Returns, Dividend Payout Ratio (DPR) does not affect Stock Returns, and Earnings Per Share (EPS) does not affect Stock Returns. The implication of this study for investors is that they can use ROA as the main indicator in analyzing potential opportunities to gain profit from capital gains from stock returns before making investment decisions. The implication for management is to focus on strategies to optimize the use of assets to generate greater profits. Meanwhile, the implications for regulators and policy makers are to encourage transparency in financial reports and the preparation of capital market literacy programs.
Analisis Kepemimpinan Transformasional Membangun Inovatif Capabillity dalam Meningkatkan Kinerja Sumber Daya Manusia Teti Safari
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 | DOI: 10.59725/ema.v28i2.198

Abstract

This study aims to develop a leadership theory that builds innovative capabillity for organizations in the modern era. Innovative Capabillity is the mechanism that underlies the effect of transformational leadership on creativity. Innovative Capabillity aims to improve the performance of lecturer human resources who work in the education industry such as lecturers. This study involved 100 lecturer human resources. Data was collected using a questionnaire and analyzed using Smart PLS analysis. The results showed that there is a significant positive influence between Transformaional leadership on lecturer human resource performance and individual performance. In addition, Innovative Capabillity is also proven to moderate the relationship between transformational leadership and lecturer human resource performance. The implication is that transformational leadership will be proven to increase the performance of lecturers' human resources, if organizational leaders are able to build lecturers' innovation capabilities.
Pengaruh Gaya Kepemimpinan, Disiplin Kerja Motivasi, dan Insentif Karyawanterhadap Kinerja Karyawan di PT. Inti Sukses Garmindo Kab. Semarang Teti Safari; Chusnul Chomaydah; Endro Pramono
Jurnal Ekonomi Manajemen Akuntansi Vol. 29 No. 2 (2023): 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.v29i2.200

Abstract

The purpose of this research is to determine and analyze the influence of leadership style on employee performance. Know and analyze work discipline on employee performance. Knowing and analyzing motivation for employee performance. Knowing and analyzing employee incentives on employee performance. The population in this study were all cutting employees of PT. Garmindo District Success Core. Semarang. The research was carried out by sampling, using probability sampling techniques, obtaining a sample of 92 respondents. The analysis technique used is multiple linear regression. The research results can be concluded that: Leadership style has a positive and significant effect on employee performance. Work discipline has a positive and significant effect on employee performance. Motivation has a positive and significant effect on employee performance. Employee incentives have a positive and significant effect on employee performance. Leadership style, work discipline, motivation and employee incentives together have a positive and significant effect on employee performance.
Pengaruh Ukuran Perusahaan, Komite Audit, dan Kepemilikan Publik Terhadap Audit Delay (Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar di Bursa Efek Indonesia Periode 2016 – 2018) Endang Dwi Wahyuningsih; Akayati Akayati
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.v30i1.209

Abstract

This study aims to examine the effect of Firm Size, Audit Committee, and Public Ownership on Audit Delay in manufacturing companies in the Basic and Chemical Industries sector listed on the Indonesia Stock Exchange during the period 2016-2018. Audit Delay is an important indicator that reflects the duration of time required to complete an audit of financial statements. This study uses a quantitative approach with secondary data taken from the annual reports of companies listed on the Indonesia Stock Exchange. The population of this study consists of manufacturing companies in the Basic and Chemical Industries sector listed on the Indonesia Stock Exchange during the period 2016-2018. The sampling technique used is purposive sampling, resulting in a sample of 168 companies. The independent variables in this study are Firm Size, Audit Committee, and Public Ownership, while the dependent variable is Audit Delay. Data analysis was conducted using multiple linear regression. The results show that: first, Firm Size has a significant negative effect on Audit Delay, meaning that the larger the company size, the faster the audit process. Second, Public Ownership has a significant positive effect on Audit Delay, indicating that companies with public ownership tend to take longer to complete audits. Third, the Audit Committee does not have a significant effect on Audit Delay, meaning that the presence of an audit committee does not influence the audit completion time. This study contributes to a better understanding of the factors affecting audit delay in public companies.
Perceived Organizational Support, Budaya Organisasi, Kepuasan Kerja dan Pengaruhnya terhadap Employee Engagement pada PT Angkasa Pura I Bandara Juanda Surabaya Agus Purbo Widodo; Endri Hariyati
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.v30i1.215

Abstract

This study was conducted with the object of PT Angkasa Pura I Juanda Airport Surabaya, involving 79 respondents who are employees of PT Angkasa Pura I Juanda Airport Surabaya. The variables of this study include three independent variables consisting of Perceived Organizational Support, Organizational Culture and Job Satisfaction, as well as one dependent variable, namely Employee Engagement. The analysis carried out on the results of the study includes testing the research instrument, Normality Test, Multicollinearity Test, Heteroscedasticity Test, multiple linear regression analysis, and hypothesis testing. The results of the analysis show that Perceived Organizational Support has a positive and significant influence on Employee Engagement. Organizational culture has a positive and significant influence on Employee Engagement. Job Satisfaction has a positive and significant influence on Employee Engagement. The value of the variation in changes in Employee Engagement is influenced by Perceived Organizational Support, Organizational Culture and Job Satisfaction by 84.1% while the remaining 15.9% is influenced by other variables.
Optimizing School Financial Management with Activity-Based Costing : Case Study at Parlaungan Islamic Middle School Lis Setyowati
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.v30i1.216

Abstract

The business world is currently experiencing very rapid growth, both in manufacturing and services. One form of service business is educational institutions. Educational institutions that are common in society are schools. Schools must be able to provide good-quality facilities so as to produce quality human resources for the next generation.. This research aims to purpose of this research is to calculate the tuition fees of Parlaungan Islamic Middle School.. The research method used is A qualitative method, descriptive analysis describes the method of determining the SPP rates of Parlaungan Islamic Middle School, which has been applied in the school so far using the Activity Based Costing (ABC) method.. From the results of observations that have been made, it can be seen that in determining the SPP rate, the basis for calculation is the Salary of Teachers and Employees. The results of this study indicate that the calculation of the SPP rate of SMP Islam Parlaungan has used the Activity Costing (ABC) method, but in determining the rate results, the school rounds down. This is to make the cost allocation more efficient. The SPP rate determined by the school management is IDR 65,000, but based on calculations using the Activity Based Costing (ABC) method, the SPP rate is IDR 65,909 (rounded up) to IDR 66,000. This causes undercost.
Pengaruh Kualitas Pelayanan terhadap Kepuasan Pelanggan pada Jasa Wisata (Open Trip) C.V Tidung Island Muhammad Heykal; Sandy Prasetya; Pradnya Sari Harsanti
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.v30i1.226

Abstract

The aim of this research is to determine the influence and identify the factors that have the greatest impact on the quality of service provided to Open Trip Tidung Island customers. The method in this research uses quantitative methods. Sampling in this study used accidental sampling. It was obtained that 41 respondents filled out questionnaires in observing Tidung Island using Open Trip Tidung_Island on 3-4 August 2024. Data analysis in this research uses simple linear regression analysis, coefficient of determination and correlation. Data obtained from the questionnaire is used to find the factors that most influence customer satisfaction in service quality. The Service Quality variable (X) has a significant effect on the Customer Satisfaction variable (Y), this is shown from the results of the Pearson Product Moment correlation analysis of 0.718 and includes a "strong correlation" level of relationship. From the results of the questionnaire, it was found that the factors that most influence customer satisfaction in the quality of service at the C.V Tidung Island Open Trip tourism service are the dimensions of Tangible (Physical Evidence) and Empathy (Empathy) at 84.2% with the Equipment and tools used during the activity in good condition and the Open Trip. Staff pays attention to the needs and desires of participants (Customers). The results of partial t test hypothesis testing show a significance level of 0.001 < 0.05. It is stated that Ho is rejected and Ha is accepted. This means that service quality has a significant influence on Open Trip Tidung_Island customer satisfaction.
Analisis Prioritas Platform E-Commerce Bagi Generasi Z Menggunakan Metode SAW Andreas Tigor Oktaga; Agus Ariawan
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.v30i2.238

Abstract

This study analyzes e-commerce platform preferences for digital marketing strategies among Generation Z students at the Institut Teknologi dan Bisnis Semarang using the Simple Additive Weighting (SAW) method. By evaluating four platforms (Tokopedia, Lazada, Shopee, TikTok) based on ease of use (25%), user experience (25%), promotions (15%), transaction security (15%), and product completeness (15%), the results show that Shopee leads (0.9333) with the best interface and features. TikTok (0.9080) excels in promotions but lacks security, Tokopedia (0.8820) remains consistent, while Lazada (0.8084) needs UX improvements. The implications suggest that platforms should optimize mobile interfaces, collaborate with influencers, and enhance visual search features to meet Gen Z’s demand for interactive experiences and economic value..
Strategi Mempertahankan Eksistensi Profesi Akuntan Syariah di Era Revolusi Industri 5.0 Eny Latifah; Yusuf Yusuf
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.v31i1.170

Abstract

The aim of this research is to show how to maintain the existence of the sharia accounting profession in the era of industrial revolution 5.0 in Indonesia. The research method is qualitative with the type of literature study. The results of the research are that strategies for maintaining the existence of the sharia accounting profession in the era of the industrial revolution 5.0 in Indonesia can still be maintained in various ways, namely: (1) Designing assignments that are non-routine and unstructured, where the performance of judgment and wisdom really requires a mindset. humans and special skills that can only be done by humans and cannot be done by technology such as robots or other technological tools; (2) Using Technical Skills and Ethics (TEQ) by understanding relevant technology and acting with ethics and a sense of responsibility not only to stakeholders in the world but to Allah SWT in the afterlife; (3) The duties of sharia accountants as supervisors of sharia-based industries provide great opportunities for sharia accountants to maintain their existence (4). There is no need to worry about the impending threat of industrial revolution 5.0 in the sharia accounting profession because technological developments cannot be prevented. However, what must be done is to adapt and improve the quality of accounting education by providing services both virtual and conventional and (5) Technology will never be able to replace the role of ethics and Islamic religious values ​​and principles in business concepts or transactions based on Islamic sharia.
Analisis Pengaruh Pelatihan dan Pengembangan Karyawan terhadap Produktivitas Kerja di Perusahaan Sinar Maju Indonesia Dedi Muliadi
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.v31i1.174

Abstract

This study analyzes the influence of Employee Training and Employee Development on Work Productivity at Sinar Maju Indonesia Company. Using a quantitative approach with a survey design, data was collected through a questionnaire distributed to 30 employees. Data analysis using simple linear regression showed a regression coefficient of 0.75. These results indicate that there is a positive and significant influence between Employee Training and Employee Development on Work Productivity at Sinar Maju Indonesia Company. An increase in training intensity is associated with an increase in work productivity. These findings support the importance of investing in Employee Training and Employee Development to improve performance and efficiency in companies. Therefore, it is recommended that the management of Sinar Maju Indonesia Company continue and even improve its Employee Training and Employee Development programs to maximize their potential and achieve the company's goals. This research contributes to the development of human resources in the industrial sector and can be a reference for future research.

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