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Usman Jayadi
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INDONESIA
International Journal of Economics, Management and Accounting
Published by CV. LAFADZ JAYA
ISSN : -     EISSN : 29887615     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
International Journal of Economics, Management and Accounting (IJEMA) | ISSN (e): 2988-7615 publishes research articles related to Economics, Management and Finance. The research studies that are acceptable for publication in this journal are: Economics: development economics, applied economics, monetary economics, public economics, industrial economics, international and regional economics, natural resource economics, human resource economics, and sharia economics). Management: Strategic Management, Marketing Management, Public Relations Management, Sales Management, Procurement Management, Finance and Accounting Management, Human Resources Management, Technology and Information Management, R&D Management, Engineering Management, Project Management, Risk Management, Change Management). Accounting: Financial Accounting, Auditing, Management Accounting, Cost Accounting, Tax Accounting, Budgeting, Governmental Accounting, and Accounting System.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 208 Documents
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Business Strategy Analysis at the Puncak Mas Destination in Bandar Lampung City Anggraini, Ira; Alke Mega, Selfia
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.92

Abstract

Because the development of tourism destinations causes tighter business competition, an analysis is needed that is able to explain what companies must do to help increase the number of visitors. Puncak Mas Tourism in the city of Bandar Lampung does not pay attention to the wider visitor segment, this is because ticket prices are not competitive. So this research aims to increase tourist visitors to Puncak Mas Bandar Lampung by applying the SWOT analysis research approach/method (strengths, weaknesses, opportunities, threats). By analyzing the company's internal and external factors and making comparisons between research objects and competitors, we can gain in-depth knowledge about the company's internal and external conditions and compare them with competitors. This study also utilized descriptive research methods, where data was collected through an interview process in the form of a list of questions to the owners of the Puncak Mas tourist destination in the city of Bandar Lampung and its competitors. The research results based on the analysis of a combination of SWOT matrix strategies at the Puncak Mas Bandar Lampung destination obtained Strengths-Opportunities (5.11), Strengths-Threats (2.59), Weakness Opportunities (3.79), Weakness-Threats (1.27).
Factors Affecting Tax Avoidance (Study in Manufacturing Companies of Building Construction Sub-Sector of Indonesia Stock Exchange) Teja, Marchell; Goenawan Soedarsa, Herry; Khairudin, Khairudin
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.93

Abstract

According to The State of Tax Justice 2020 report, Indonesia's position in tax avoidance cases is ranked fourth in Asia. This research aims to examine the factors that affect tax avoidance in manufacturing companies on the Indonesia stock exchange. This research covers the building construction manufacturing business of the Indonesia Stock Exchange in 2021–2022. Purposive sampling was used in this study and produced 34 samples. This research uses descriptive statistics, classical assumption tests, and multiple linear regression. This research found that Audit Quality and Profitability have a significant positive impact on Tax Avoidance.
Factors That Influence Purchasing Decisions with Brand Image as An Intervening Variable Arsyntha Permatasari, Rizka; Fantastic, Chevy; Febryanti, Eka; Maria Susanti, Eka; Agustina, Eva; Meylani Yopi, Rezita; Situmorang, Rostiar; Khaddafi, Muammar
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.94

Abstract

This study aims to determine the effect of product quality on purchasing decisions, the effect of promotion on purchasing decisions, the effect of trust on purchasing decisions, the effect of convenience on purchasing decisions, the effect of price on purchasing decisions, the effect of product quality, promotion, trust, convenience and price on purchasing decisions, the effect of product quality on purchasing decisions through brand image, the influence of Promotion on Purchasing Decisions through Brand Image, the influence of Trust on Purchasing Decisions through Brand Image, the influence of Convenience on Purchasing Decisions through Brand Image, the influence of Price on Purchasing Decisions through Brand Image, the influence of Purchasing Decisions on Brand Image and the influence between Product Quality, Promotion, Trust, Convenience and Price on Purchasing Decisions through Brand Image in the Shopee marketplace. This research uses quantitative research. The population in this study were Batam City students who used the Shopee marketplace. Researchers used the hair method, so that a sample of 300 respondents was obtained with a formula of 1 question for 10 respondents. The sampling approach in this study was nonprobability sampling using incidental sampling. Independent variables include product quality (X1), promotion (X2), trust (X3), convenience (X4), price (X5). then the dependent variable of this study is the purchase decision (Y), and the intervening variable is Brand Image (Z). The data collection method used a questionnaire, then the data was analyzed using the Statistical Program for Social Science. The results show H1, H2, H3, H8, H11 are rejected because the Sig. value is greater than 0.05. Then the results show H4, H5, H6, H7, H9, H10, H12, H13 are accepted because the Sig. value is smaller than 0.05.
Comparison of Financial Performance Before and After the Merger of PT. Bank Syariah Indonesia, Tbk (BSI) Maria, Anna; Aminah, Aminah; Annisa Putri, Imanuriea; Nilwan, Afrizal
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.98

Abstract

The Minister of State-Owned Enterprises announced that three state-owned sharia banks consisting of BRI Syariah, BNI Syariah and Mandiri Syariah will be integrated to form Bank Syariah Indonesia, which will be established on February 1, 2021. The unification of three sharia commercial banks under state ownership is a long wait. to create the largest sharia commercial bank with large capital is answered in this case. Finding variations in financial performance before and after the merger is the aim of this research. Capital adequacy ratio (CAR), non-performing financing (NPF), return on assets (ROA), total operating expenses and total operating income (BOPO), and loan savings ratio (FDR) are the five ratios used in this study. Quarterly financial reports from Q1 2021 to Q3 2023 after the merger, and Q2 2018 to Q4 2020 before the merger are used as samples for this research. Research findings show that Bank Syariah Indonesia's financial performance varied before and after the merger. This difference shows an increase in financial performance after the merger.
Analysis of Lost VAT Revenue from Purchases of Used Clothing (Thrift) in the Lampung Thrift Fest Community Firmansyah, M; Yuliawan, Dedy; Wahyudi, Heru; Ciptawaty, Ukhti
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024): January
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.99

Abstract

This research aims to analyze how much VAT revenue is lost as a result of purchasing used clothing (thrift) in the Lampung Thrift Festival community. The data collection methods and analysis tools used in this research are questionnaires, interviews and validity tests, reliability tests. The dependent variable used is tax payments and the independent variables used are thrift taxes and consumer behavior. The best sampling technique obtained was Non-Probability Sampling. The results of the research show the sales of 20 used clothing traders, the behavior of used clothing consumers, potential missing VAT data, missing sales and VAT data for a total of 3 months.
Determinants of Earnings Quality (Case Study of Mining Sector Manufacturing Companies on the Indonesian Stock Exchange 2021-2022) Febriana, Michelle; Aminah, Aminah; Afrizal, Afrizal
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 9 (2024): February
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i9.100

Abstract

Earnings quality is one of the many factors used by investors as a basis for making investment activity decisions. Good quality company profits are profits that can reflect the company's real or actual financial condition. Several financial ratios can influence the high or low quality of a company's profits. This research aims to test whether liquidity, leverage and institutional ownership structure have an influence on the profit quality of mining sector manufacturing companies listed on the IDX in 2021-2022. The population and sample for this study were selected based on purposive sampling of 28 companies. The data collected is secondary data using documentation techniques. The data analysis technique used is multiple linear regression analysis. The results of this research state that liquidity, leverage, and ownership structure partially or simultaneously have a positive and significant influence on the quality of company profits.
The Influence of Human Resource Quality on Employee Performance with Competence as an Intervening Variable for Employees at RSU Mitra Sejati Medan Sirait, Maria; Farida Ferine, Kiki; Robain, Wilchan
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 9 (2024): February
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i9.102

Abstract

The quality of Human Resources (HR) contributes to employee performance, with employee competency being an important factor that acts as an intermediary or intervening variable in this relationship. When companies pay attention to and improve the quality of human resources through developing skills, knowledge and experience, this not only directly influences employee performance but also through increasing competency which facilitates employees in making a better contribution to overall organizational performance. This research aims to determine the effect of human resource quality on employee performance with competency as an intervening variable for employees at RSU Mitra Sejati Medan. This type of research is quantitative. The number of samples in this study was 82 respondents, the data analysis techniques used in this research were validity and reliability tests, classical assumption tests (normality, multicollinearity and heteroscedasticity) and hypothesis tests (path analysis techniques (t test and coefficient of determination) and sobel). The results of this research partially show that the quality of human resources has a positive and significant effect on competence with a t-count value (24.621 > 1.99045) and a significance value (0.00 < 0.05), the quality of human resources has a positive and significant effect on employee performance with a value of tcount (8.157 > 1.99045) and significance value (0.00 < 0.05), then competency has no effect on employee performance with a tcount value (0.588 > 1.99045) and significance value (0.558 > 0.05) and the quality of human resources has a positive effect on employee performance through competency at RSU Mitra Sejati Medan employees with a tcount value greater than ttable (4.93924 > 1.99045).
Analysis of the Impact of Technological Development and Community Culture on Teachers' Teaching Methods at Ecayo Yamaha Music School Dunan, Hendri; Gabe Sahata Sihite, Christman
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 9 (2024): February
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i9.103

Abstract

Ecayo Yamaha Music School is the largest music school in Lampung with international competence.Based on the passion and commitment to provide professional and quality music learning, this music school focuses on providing a fun and high standard music learning experience.Nowadays, we have entered an era where technology is developing very rapidly. The rapid development of technology has become the main driver of change in all aspects of human life, especially in the educational aspect. In this era of globalization, technological advances not only influence the industrial and economic fields, but also have a significant impact on people's thought patterns, social interactions and paradigms of cultural life. The researcher made initial observations and there were problems, namely the monotonous way of teaching because the teachers only followed the curriculum, there was a lack of variety in learning methods, such as not really caring about methods that suited the students, learning methods such as being given material, giving examples, and practicing and repeating. That way, students will feel bored and have difficulty understanding the material. The aim of the researcher is to analyze the impact of technological developments and societal culture on the way teachers teach at Ecayo Yamaha Music School. In this study, qualitative methods were used, the reviewer collected data using an interview system. The results of the analysis show that technological developments and societal culture have an impact on the way teachers teach.
The Influence of Compensation and Work Discipline on Employee Work Productivity at the Topshop Store in Bandar Lampung Virginia Capello, Claudio; Dunan, Hendri
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 9 (2024): February
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i9.104

Abstract

This research aims to determine the influence of Compensation and Work Discipline on Employee Work Productivity at the Topshop Store in Bandar Lampung. This type of research is quantitative. The data source used in this research is primary data through questionnaires distributed to Topshop Bandar Lampung store employees. This data collection method uses documentation and literature study. The population in this research is the Topshop Store in Bandar Lampung. The sampling method uses a purposive sampling technique. The data analysis method used in this research is the multiple linear regression analysis method using a statistical program, namely the Statistical Program For Social Science (SPSS). The results of this research show that when viewed from a significant level of 0.003 < 0.05, which means that Ha1 is accepted and rejects Ho1 which states that there is an influence of compensation on work productivity and a significant level of 0.001 < 0.05 which states that Ha2 is accepted and rejected Ho2 which states that there is an influence of work discipline on Work productivity.
The Influence of Performance Feedback on Employee Performance Which is Mediated by Clarity of Performance Goals and Moderation of the Level of Autonomy in Employees in The Ministry of Transportation Windo, Samudra; Sugiyanto, Sugiyanto
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 9 (2024): February
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i9.106

Abstract

Performance feedback plays an important role in human resource strategies to improve employee performance through clarity of performance targets by providing good work facilities to motivate employees in carrying out activities. The aim of this research was to examine whether performance feedback would contribute to employee performance in the context of public organizations. This type of research is quantitative with a purposive sampling technique distributed through questionnaires to 110 service employee respondents within the Ministry of Transportation who are 20 years old and have worked for at least 2 years and reside in the Tangerang Regency area. Primary data analysis was carried out using the Structural Equation Modeling (SEM) method. The results of this research show that 4 of the 5 proposed hypotheses are accepted, and the work feedback variable has the greatest direct influence on the clarity of performance targets, then performance feedback has the greatest indirect influence on the relationship between clarity of work targets and employee performance. This research contributes to employees of the Ministry of Transportation in maintaining and improving employee performance by looking at several factors in the clarity of performance targets formed from performance feedback in an optimal and measurable manner. For further research, the researcher suggests that there is a need to develop variables so that other variables that are related to this research can also be used optimally.

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