cover
Article Per Year (5 Year)
All
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
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
 7   8   9   10   11 
Efisiensi Proses Pelaporan Keuangan yang dimediasi Digitaliasi Akuntansi terhadap Akurasi Laporan Keuangan UMKM Kota Semarang Yolandha Raharjo; Parju, Parju; Setyobudi, Setyobudi; Nurchayati, Nurchayati
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.v31i1.181

Abstract

The use of technology in the digitalization era is increasingly important in aspects of human life, one of which is in the field of accounting and business. Efficiency in the financial reporting process and accounting digitalization are important factors in influencing the accuracy of financial statements. This study aims to examine the effect of the efficiency of the financial reporting process mediated by accounting digitization on the accuracy of MSME financial reports in Semarang City. This study uses a quantitative approach with data collected through questionnaires from MSMEs in Semarang City. The population of this study amounted to 123 incorporated MSMEs and the research sample was MSMEs that had digitized their financial records (purposive sampling method), totaling 94 MSMEs in Semarang City. The results showed that the efficiency of the financial reporting process has a positive impact on accounting digitalization. However, the efficiency of the financial reporting process does not have a significant impact on the accuracy of MSME financial reports. Meanwhile, accounting digitalization has a positive impact on the accuracy of MSME financial statements.
Kinerja Bisnis UMKM Kuliner Kota Semarang dikaji oleh Literasi Keuangan, Pembayaran Digital, Penggunaan E-Commerce dan Sistem Informasi Akuntansi Selma Khoirunnisa Nirmala; Andalan Tri Ratnawati; Sri Suyati; Agung Wibowo
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.v31i1.182

Abstract

MSMEs are a major component of a country's economy. The large contribution of MSMEs to economic development in Indonesia requires MSME players to keep trying and always be ready to compete with other MSMEs. This study aims to determine the effect of financial literacy, digital payments, use of e-commerce and accounting information systems on the business performance of culinary MSMEs in the city of Semarang. The population of this study amounted to 98 culinary MSMEs, sampling using purposive sampling method with the criteria of using digital payments, using e-commerce and accounting information systems. The data was analyzed using multiple linear regression analysis with JASP software. The results of this study indicate that the variables of e-commerce usage and accounting information systems have a positive and significant impact on business performance, so that any increase in these variables will improve MSME business performance. The financial literacy variable has a positive and insignificant effect on business performance, so it is necessary to increase the financial literacy of business actors. Meanwhile, the digital payment variable has a negative and insignificant impact on business performance, indicating a lack of understanding of MSME actors and consumers of the use of digital payments.  
Pengaruh Reputasi Perusahaan, Kompensasi Dan Lingkungan Kerja Terhadap Minat Melamar Pekerjaan Catur Sasi Kirono; Sri Wahyuningsih; Supartono Supartono
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.v31i1.184

Abstract

This study aims to determine the effect of company reputation, compensation and work environment on interest in applying for a job for at Pt Katolec Indonesia. Respondents to this study were 94 people (population 123 people) Pelita Bangsa students majoring in management class of 2019. This type of research is quantitative and data processing techniques use SPSS version 26.The results of this study indicate that the company's reputation variable has a significant positive effect on the intention to apply variable with a regression coefficient value of 0.319 or 31.9%, the compensation variable has a significant positive effect on the interest in applying variable with a regression coefficient value of 0.256 or 25.6 % while the work environment variable has a significant negative effect on the interest in applying variable with a regression coefficient of -0.109 or -10.9%.
Pengaruh Penerapan Standar Akuntansi UMKM Terhadap Kualitas Laporan Keuangan UMKM Pada UMKM Tercatat di Kecamatan Lakarsantri Marchelo Boas Permata; Wahyu Helmy Dimayanti Sukiswo
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.v31i1.190

Abstract

The purpose of this study is to assess how the Financial Accounting Standard for Micro, Small, and Medium Entities (SAK EMKM) has improved the quality of financial statements of businesses in Lakarsantri Sub-district. Using a survey-based quantitative research methodology, information was collected from 40 MSME respondents through questionnaires. Partial Least Square (PLS) analysis was conducted on the data using WarpPLS software version 8.0. The results show that the implementation of SAK EMKM significantly improves the readability, consistency, accuracy, and conformity with accounting standards of MSME financial statements. The results suggest that the application of correct accounting principles can improve the financial transparency and accountability of MSMEs by having a favorable impact on the quality of their financial statements. This study also shows that to support MSMEs' access to financial resources and foster sustainable local economic growth, it is necessary to continue promoting the understanding and application of SAK EMKM. This study also provides strong empirical support for the importance of applying sound accounting principles to produce reliable and quality financial statements.
Pengaruh Rasio Likuiditas dan Rasio Solvabilitas terhadap Kinerja Keuangan: Studi Kasus pada Perusahaan Transportasi dan Logistik yang Terdaftar di BEI Periode 2020–2023 Aiman Luqmanul Akbar; Dedy Syahyuni
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.v31i1.194

Abstract

The purpose of this study is to determine how the financial performance (Y) of transportation and logistics companies listed on the Indonesia Stock Exchange during the 2020-2023 period correlates with liquidity (X1) and solvency (X2) ratios. This research utilizes multiple linear analysis methods with secondary data and SPSS tools. The population consists of 37 companies, with 10 companies as research samples. The analysis results show that the liquidity ratio (X1) does not significantly affect the financial performance (Y) of transportation and logistics companies listed on the Indonesia Stock Exchange; the t-test probability value for this ratio is 0.078, greater than 0.05. In the same way, the t-test for the solvency ratio found a probability value of 0.259, which is also greater than 0.05, indicating that the solvency ratio also does not affect financial performance (Y). On the other hand, the f test value is 0.141, which is also greater than 0.05. Overall, the financial performance (Y) of transportation and logistics companies listed on the Indonesia Stock Exchange is not significantly affected by the liquidity ratio (X1) and solvency ratio (X2) variables. From these results, it can be concluded that only ten percent of financial performance is influenced by solvency and liquidity ratios. Other factors not considered in this study affect the other ninety percent.  
Bauran Pemasaran Obyek Wisata dan Pengaruhnya Terhadap Kepuasan Pengunjung Generasi Z di Pantai Papuma Jember Agustin HP; Yuliatin Azizah
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.v31i1.199

Abstract

This study aims to analyze the impact of marketing mix elements on visitor satisfaction at Papuma Beach in Jember, with a focus on Generation Z as the primary target. The marketing mix examined includes word-of-mouth promotion, location, entrance ticket prices, products and services, and available facilities. This research employs a quantitative approach using multiple linear regression analysis, along with partial and simultaneous tests to measure the influence of independent variables on visitor satisfaction. Data were collected through questionnaires distributed to 100 Generation Z respondents, as well as observations and interviews. The findings indicate that, partially, word-of-mouth promotion, location, and facilities do not significantly affect visitor satisfaction. However, ticket prices and the quality of products and services at Papuma Beach significantly influence visitor satisfaction. Simultaneously, the marketing mix affects Generation Z visitor satisfaction with a contribution of 73.5%. The main factors determining visitor satisfaction are the natural beauty, appropriate ticket pricing, and the quality of services provided. This study recommends that Papuma Beach management pay closer attention to marketing strategies aligned with Generation Z preferences and enhance the attraction of the tourist site through service innovations and facility improvements.
Financial Distress Dikaji Berdasarkan Rasio Keuangan pada Perusahaan Sektor Tekstil dan Garmen yang Terdaftar di BEI Tahun 2022-2023 Nur Fadilla; Agung Wibowo; Janti Soegiastuti
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.v31i1.202

Abstract

Manufacturing companies in the textile and garment sector play an important role in the national economy, contributing to global development every year, creating jobs and encouraging domestic and foreign investment. However, the influence of globalization triggered by the influence of internal and external parties can cause many companies to experience financial difficulties. So researchers are interested in conducting research using secondary data in the form of annual financial reports. This study aims to evaluate financial ratios related to the company's financial distress conditions and identify factors causing financial difficulties in companies in the textile and garment sector listed on the Indonesia Stock Exchange in 2022-2023. This study uses the Springate (S-Score) method and logistic regression analysis with the results of the analysis showing that liquidity has a significant negative effect on financial distress, leverage has a positive insignificant effect on financial distress, and profitability has a significant negative effect on financial distress, and activity has a positive insignificant effect on financial distress.
Analisis Biaya Pelatihan SDM Doranda Putri Farid Nurkamiden; Mitha Nopelyn Soga; Astrid Rifai; Nabila Kasim; Adinda I. Sujono; Sintia Lawani; Sitti Annisa Y Panane; Sharina Putri Hurain
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.v31i1.205

Abstract

This study aims to analyze the employee training system at Toko Kue Hanania Food, particularly in improving product packaging skills and customer communication. Using the observation and documentation method, this research identifies that training is conducted through the On-the-Job Training method, where new employees learn directly in the workplace within one to three days. The results indicate that while this method is effective in accelerating employee adaptation, challenges such as lack of training documentation, limited trainers, and minimal evaluation and follow-up remain obstacles. Additionally, the company strives to manage training costs efficiently by utilizing internal resources and innovation in daily operations. To enhance training effectiveness, a more structured system is needed, such as the development of Standard Operating Procedures (SOPs) and providing incentives for employees who demonstrate performance improvements.
Analisis Peran Influencer Marketing dalam Membangun Brand Awareness dan Kepercayaan Konsumen pada Generasi Z Iwan Iwan; Purwatiningsih Purwatiningsih; Sopyan Sopyan
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.v31i1.211

Abstract

This study aims to examine the influence of influencer marketing in increasing brand awareness and consumer trust among generation Z with a case study of Scarlett Whitening. Using quantitative methods, this study tests the hypothesis through path analysis. The results show that influencer marketing has a significant influence on brand awareness and consumer trust. Influencer credibility, authenticity, and engagement are the main factors in forming positive perceptions of the brand. Scarlett Whitening utilizes this marketing strategy through collaboration with macro and micro influencers, interactive content presentation, and consistency in brand communication. These findings confirm that influencer marketing is an effective promotional strategy in increasing brand awareness and building trust, especially among generation Z who are more active in digital media. Further research is recommended to explore other factors that can influence consumer behavior in the digital era.
Dampak ESG terhadap Model Underwriting Asuransi Umum: Tinjauan Literatur atas Perubahan Regulasi dan Praktik Industri Pristiwanto Bani; Robidi Robidi
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.v31i1.222

Abstract

This article discusses the impact of Environmental, Social, and Governance (ESG) integration on the general insurance underwriting model. This study used a Narrative Literature Review (NLR) to review relevant literature. The NLR review was conducted on scientific publications, industry reports, regulatory documents related to ESG, and general insurance underwriting from 2019 to 2025. The reviewed literature shows that adopting ESG factors in the underwriting process changes risk assessment and creates more sustainable practices in the insurance industry. The analysis results show that companies with higher ESG scores have better underwriting performance and attract more investment while increasing stakeholder trust, including an increasing trend of ESG factor integration into the underwriting process, especially in risk assessment and premium determination. Regulatory changes encourage insurance companies to adopt underwriting practices that consider more environmental and social aspects. This study also identifies challenges in implementation, including the limited standardized ESG data and the need to increase human resource capacity. The implications of this study provide insights for regulators and industry players in developing underwriting policies and strategies that are more responsive to ESG issues, as well as highlighting opportunities for ESG-based insurance product innovation in the future.

Page 9 of 12 | Total Record : 115

 7   8   9   10   11 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol. 31 No. 2 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI 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