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Arif Mudi Priyatno
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INDONESIA
Journal of Economics, Management, Accounting and Computer Applications
ISSN : -     EISSN : 30481872     DOI : https://doi.org/10.69693/jemaca
Journal of Economics, Management, Accounting and Computer Applications (JEMACA) is published by the Institute Of Advanced Knowledge and Science in helping academics, researchers, and practitioners to disseminate their research results. JEMACA is a blind peer-reviewed journal dedicated to publishing quality research results in the fields of economics, management, accounting and computer science. All publications in the JEMACA Journal are open access which allows articles to be available online for free without any subscription. JEMACA is a national journal with e-ISSN: 3048-1872, and is have fee of charge in the submission process and review process. Journal of Engineering and Science Application publishes articles periodically twice a year, in Juni and Desember. JEMACA uses Turnitin plagiarism checks, Mendeley for reference management and supported by Crossref (DOI) for identification of scientific paper.
Articles 6 Documents
Search results for , issue "Vol. 2 No. 2 (2025)" : 6 Documents clear
Perception of Micro Small and Medium Enterprises Performers, Accounting Understanding and Socialization on The Inplementation of Accounting Standard for Micro Small and Medium Entity Hamdani, Deni; Kosadi, Ferry; Febriyanti, Diah
Journal of Economics, Management, Accounting and Computer Applications Vol. 2 No. 2 (2025)
Publisher : Institute Of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/jemaca.v2i2.14

Abstract

The research objective is to determine the extent of the implementation Accounting Standard for MSME’s Entity to the variables that influence it by covering: perception, understanding of accounting, and socialization. Descriptive and verificative methods were used in this study with double multiple regression analysis. The research population is Handicraft MSME’s registered at the Office of Cooperatives for Micro, Small and Medium Enterprises in Bandung. Sampling using Proportional with the Slovin Formula. For Parsial results showed   Perceptions of MSME actors had no effect on the application of Accounting Standard for MSME’s Entity, Accounting understanding and Socialization of Accounting Standard for MSME’s Entity had a significant influence on the application of Accounting Standard for MSME’s Entity. For Simultaneous result showed  perceptions of MSME’s actors, Accounting Understanding, and Socialization of Accounting Standard for MSME’s Entity affect the Implementation of Accounting Standard for MSME’s Entity. These result hoped had implication that Accounting Standard for MSME’s Entity can be one of the drivers of financial literacy for MSME’s so that they gain wider access to financing from the banking industry.
The Evolution of Human Resource Management in the Generation Z Era Aryani, Dwi Nita
Journal of Economics, Management, Accounting and Computer Applications Vol. 2 No. 2 (2025)
Publisher : Institute Of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/jemaca.v2i2.33

Abstract

Generation Z, born between the mid-1990s and the early 2012s, a generation to have grown up in a digital, technology-driven world who tech-savviness, social consciousness, and desire for instant gratification. As the workforce, Human Resources Management (HRM) practices need to evolve to effectively engage and manage them. The aim of this study is to explore the implications of Generation Z on HRM practices. This study used a review of literature on Generation Z characteristics, preferences, and HRM practices. The research draws upon studies, articles, and reports related to HRM and Generation Z to analyze challenges and opportunities faced by HRM in managing this generation as employee. The results reveal that Generation Z employees value work-life balance, flexibility, and professional development opportunities. They prefer instant feedback, meaningful work, and a strong company culture. HRM practices need to adapt to meet these preferences by implementing flexible work arrangements, providing continuous feedback, and offering development opportunities. The Generation Z workforce presents both challenges and opportunities for HRM practices. By understanding their preferences and characteristics, organizations can tailor their HRM strategies to effectively engage and manage them. Adapting HRM practices is crucial for organizations to attract, retain, develop talent on digital in the future.
The Effect of Profitability and Liquidity on Company Value with Capital Structure as an Intervening Variable A'inatunnadillah, Ningtias; Akhmadi, Akhmadi; Suryani, Emma
Journal of Economics, Management, Accounting and Computer Applications Vol. 2 No. 2 (2025)
Publisher : Institute Of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/jemaca.v2i2.35

Abstract

This study aims to test and analyze the influence of profitability and liquidity on the value of companies with capital structure as intervening variables in companies listed in the SMInfra18 Index on the Indonesia Stock Exchange for the 2018-2023 period. The variables studied included profitability proxied by Net Profit Margin (NPM), liquidity with Current Ratio (CR), capital structure with Long-term Debt to Equity Ratio (LTDER), and company value with Tobin's Q. Purposive sampling method was used to obtain eleven companies as a sample with a total of 66 observation data. Data analysis was conducted using IBM SPSS Statistics 23. The results of the study show that profitability and liquidity have a positive and significant effect on the company's value. Profitability and liquidity have a negative and significant effect on capital structure. Capital structure is not able to mediate the influence of profitability on the value of the company, but it is able to mediate the influence of liquidity on the value of the company.
Green Awareness and Green Attitude as Predictors of Green Purchase Intention: A Study on Green Cosmetic Consumers in Indonesia Putra, Wira Pramana; S, Putri Paulina; Shevana, Nabella Zahra
Journal of Economics, Management, Accounting and Computer Applications Vol. 2 No. 2 (2025)
Publisher : Institute Of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/jemaca.v2i2.36

Abstract

This research explores the influence of green awareness and green attitude on consumers’ intention to purchase green cosmetics in Indonesia. With increasing environmental concerns, understanding the psychological drivers behind eco-friendly product choices is vital, especially in developing markets. The study aims to examine how consumers’ environmental consciousness shapes their attitudes and subsequently affects their intention to buy green cosmetic products. A quantitative method was utilized, involving the distribution of structured questionnaires to individuals familiar with green cosmetics. The data were analyzed using Structural Equation Modeling (SEM). The results confirmed all hypotheses, showing that green awareness significantly influences both green attitude and purchase intention. Additionally, green attitude has a strong positive effect on green purchase intention. These findings underscore the importance of raising consumer awareness and cultivating positive attitudes to promote sustainable purchasing behavior. The study provides practical implications for businesses and policymakers striving to advance environmentally responsible consumption in Indonesia’s cosmetic sector.
Profitability as a Mediating Factor in the Effect of Capital Structure on Stock Prices: An Empirical Study of Companies Listed in the MNC36 Index on the Indonesia Stock Exchange. Widyawati, Silvia; Akhmadi, Akhmadi; Khaerunnisa, Enis
Journal of Economics, Management, Accounting and Computer Applications Vol. 2 No. 2 (2025)
Publisher : Institute Of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/jemaca.v2i2.47

Abstract

This study examines the role of profitability in influencing capital structure on stock prices in companies listed on the MNC36 Index. The population in this study were MNC36 Index companies for the 2018-2023 period. The sample used in this study was 9 companies, determined using a purposive sampling technique, resulting in a total of 54 observational data. The analysis techniques used in this study were descriptive statistics, classical assumption tests, multiple regression, and hypothesis testing using SPSS 23 analysis tools. The results show that capital structure significantly affects stock prices and profitability, but profitability does not mediate the relationship, and firm size does not significantly control stock price variations. These findings suggest that debt management remains important to investor perceptions. Future research should consider sectoral contexts and alternative variables.
The Effect of QRIS Convenience and Consumer Trust on Repurchase Intention: Evidence from La Madre Café, Tulang Bawang Barat Khalifatulloh, Dwiky Fahriza; Rinova, Dora
Journal of Economics, Management, Accounting and Computer Applications Vol. 2 No. 2 (2025)
Publisher : Institute Of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/jemaca.v2i2.51

Abstract

The rapid development of digital payment systems in Indonesia, particularly the use of QRIS, has transformed consumer purchasing behavior. However, consumer trust remains a crucial factor influencing loyalty and repeat purchase.This study aims to analyze the effect of cashless payment convenience and consumer trust on repurchase intention at La Madre Café, Tulang Bawang Barat.The research employed a quantitative approach with a sample of 100 respondents selected through purposive sampling. Data were analyzed using multiple linear regression to test the influence of independent variables on repurchase intention.The findings indicate that both cashless payment convenience and consumer trust significantly and positively affect repurchase intention. These results confirm the initial hypothesis that ease of QRIS use and consumer trust are important drivers of repeat purchase decisions. It can be concluded that businesses such as La Madre Café should continue to optimize user-friendly cashless payment systems and strengthen consumer trust through quality service and secure transactions. Future research may explore additional variables such as customer satisfaction, digital literacy, or social media influence, and extend the model to different industries or wider regions for broader insights into consumer behavior in the digital economy.

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