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Jurnal Ekonomi, Manajemen, Akuntansi
Published by CV ULIL ALBAB CORP
ISSN : -     EISSN : 28285298     DOI : 10.56799
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi merupakan jurnal yang diterbitkan oleh CV ULIL ALBAB CORP. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi menerbitkan artikel hasil penelitian dan kajian literatur dari bidang ekonomi, manajemen, akuntansi baik dari perspektif konvensional dan/atau Islam namun juga tidak terbatas pada bidang ilmu-ilmu sosial. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi terbit setahun 6 kali tiap tahun. Jurnal ini merupakan wadah bagi para akademisi, praktisi, mahasiswa, maupun lapisan masyarakat lain untuk mempublikasikan hasil penelitian dan pemikirannya. Jurnal ini menerima artikel dengan seleksi secara ketat dan berkomitmen menjaga kualitas artikel.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 288 Documents
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Search results for , issue "Vol. 4 No. 1: November 2024" : 288 Documents clear
Peran Sistem Manajemen Kinerja di PT. Garindo Sejahtera Abadi Cabang Pamekasan Ferdy Adriansyah Hadhinata; Ahmad Dhani Syahrudin; Muhammad Akirom Wildan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6027

Abstract

The performance management system in this company functions as a strategic tool to achieve organizational goals by managing performance assessments in an accountable and transparent manner. Implementing this system allows companies to develop employee potential, increase employee motivation and commitment, and achieve overall business goals. A performance management system not only focuses on annual appraisals, but also includes planning, measuring and developing employee performance. By integrating company goals with employee performance, PT. Garindo Sejahtera Abadi is able to create a productive and innovative work environment. This states that a performance management system helps in identifying employee potential, providing constructive feedback, and designing training programs that suit development needs. This research uses research methods, namely theoretical studies, previous literature, interviews and field observations to collect relevant data regarding the role of performance management systems at PT. Garindo Sejahtera Abadi Pamekasan Branch.
Peran Laporan Kinerja Keuangan terhadap Nilai Perusahaan dengan Kinerja Lingkungan sebagai Variabel Moderasi Mohamad Arief Prasetyo; M. Jafar Shodiq
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6029

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan terhadap nilai perusahaan serta peran kinerja lingkungan sebagai pemoderasi dalam hubungan tersebut. Hasil penelitian menunjukkan bahwa kinerja keuangan memiliki pengaruh positif terhadap nilai perusahaan. Hal ini menunjukkan bahwa kemampuan perusahaan dalam memprediksi arus kas masa depan dapat menarik minat investor dan meningkatkan nilai perusahaan. Temuan ini konsisten dengan teori legitimasi, di mana perusahaan yang berorientasi sosial melalui pelaporan dan pengungkapan dalam laporan tahunan memperoleh dukungan dari masyarakat. Selain itu, kinerja lingkungan mampu memoderasi hubungan antara kinerja keuangan dan nilai perusahaan. Biaya yang dikeluarkan perusahaan untuk aktivitas peduli lingkungan dan masyarakat memberikan citra positif bagi perusahaan, yang diharapkan dapat memperkuat kinerja keuangan dan meningkatkan nilai perusahaan.
Analisis Penerapan Metode Penyusutan Aset Tetap Dan Pengaruhnya Terhadap Laba Perusahaan Pada PT. Enseval Putera Megatrading, Tbk Cabang Manado Destrina T A Siep; Alpindos Towouela; Sintia N Korompis; Raykes H Tuerah; Dominikus Andreo M
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6030

Abstract

PT. Enseval Putera Megatrading Tbk, Manado Branch is a distributor company that sells pharmaceutical, food, and beauty products. PT. Enseval Putera Megatrading, Tbk Manado Branch uses the straight-line depreciation method to depreciate all of its fixed assets. This straight-line depreciation method is in accordance with Financial Accounting Standard (FAS) No. 16 on Fixed Assets. This study aims to analyze the application of the fixed asset depreciation method and its effect on company profit at PT. Enseval Putera Megatrading, Tbk Manado Branch. The research method used is a qualitative method . Primary data is obtained through interviews and observations, while secondary data is obtained from the company's financial statements. This study provides results on how to calculate depreciation of fixed assets if using other methods such as declining balance and sum-of-the-years' digits, and how each method affects the tax burden, especially in this study, on the profit generated. This study recommends that PT. Enseval Putera Megatrading, Tbk Manado Branch consider using other depreciation methods that can provide greater benefits to the company.
Faktor-Faktor Yang Mempengaruhi Kinerja UMKM di Kabupaten Bojonegoro Joko Hadi Susilo; Siti Alfiyana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6032

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memegang peranan penting dalam mendukung perekonomian lokal. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh faktor internal dan faktor eksternal dalam mempengaruhi kinerja UMKM di Kabupeten Bojonegoro. Dalam Penelitian ini menggunakan pendekatan deskriptif kuantitatif, dengan analisis regresi linier berganda. Dengan ukuran sampel sebanyak 30 responden. Lokasi penelitian di Kabupaten Bojonegoro. Hasil dari penelitian ini menunjukkan faktor internal berpengaruh terhadap kinerja UMKM. Sedangkan faktor eksternal tidak berpengaruh terhadap kinerja UMKM. Namun secara bersama-sama faktor internal dan eksternal mempengaruhi kinerja UMKM. Sehingga meskipun dalam uji parsial faktor eskternal tidak berpengaruh namun dalam uji simultan kedua faktor tersebut mempengaruhi kinerja UMKM. Maka dapat disimpulkan bahwa kedua faktor tersebut memiliki keterkaitan yang dapat saling mendukung satu sama lain dalam meningkatkan kinerja UMKM.
Impact of Work Environment, Job Stress, and Compensation on Employee Performance in the Palm Oil Plantation Industry Rita Deseria; Putria Lestari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6034

Abstract

This study examines the impact of work environment, job stress, and compensation on employee performance within the palm oil plantation industry. Using quantitative analysis, we assessed the influence of these variables through a t-test, where findings indicated that each factor significantly affects employee performance. Results showed a positive and significant relationship between work environment and performance, highlighting that a supportive environment enhances productivity, while disruptive conditions, such as noise from adjacent guest areas, reduce focus and output. Job stress was also found to have a positive impact on performance when kept within employees’ capacity, as manageable levels of stress can motivate employees and drive productivity. However, excessive stress has a detrimental effect on performance. Compensation emerged as a critical factor, aligning with Maslow's Hierarchy of Needs, where adequate financial rewards foster employee motivation and job satisfaction, subsequently boosting performance. The company's compensation structure revealed discrepancies, with core employees receiving wages aligned with the provincial minimum wage, while plasma employees were paid hourly, impacting overall motivation and productivity. This study contributes to human resource management practices by underscoring the importance of a balanced work environment, manageable stress levels, and fair compensation in optimizing employee performance. Future research could explore mediating factors such as job satisfaction and employee engagement, as well as comparative analysis across different industries to provide broader insights into these dynamics.
Pengaruh Disiplin Kerja, Motivasi, dan Pengembangan Karir Terhadap Produktivitas Staff BKPSDM di Pemerintah Kabupaten Semarang Soraya Kamalia; Kiswoyo Kiswoyo
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6036

Abstract

This study aims to find out how the influence of Work Discipline, Motivation, and Career Development on the Productivity of BKPSDM Staff of the Semarang Regency Government. The sample was selected using the census sampling method and a sample of 42 HR staff at the Semarang Regency BKPSDM, data management techniques using SPSS (Statistical Package for the Social Sciences) version 27. The results of the study show that Work Discipline has a significant positive effect on Productivity, Motivation has a significant negative effect on Productivity, and Career Development has a significant negative effect on Productivity.
Analisis Tata Letak Pada PT. Rumah Rumput Laut Dengan Metode Activity Relationship Chart (ARC) dan Total Closeness Rating (TCR) Ainun Ratu Ajizah; Fatimah Zahra Rito; Hany Handayani; Ghina Yunita; Felisha Eunike Aprilasma Simaremare; Agung Prayudha Hidayat
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6038

Abstract

PT. Rumah Rumput Laut merupakan perusahaan yang menghasilkan produk kosmetik yang dihasilkan dari olahan rumput laut. Desain tata letak yang efisien pada PT. Rumah Rumput Laut salah satu kunci dalam memudahkan operasional perusahaan. Rancangan tata letak yang buruk akan mengakibatkan proses produksi tidak efektif. Pada penelitian ini metode yang digunakan adalah Activity Relationship Chart (ARC) untuk mengetahui tingkat hubungan antara ruang satu dengan ruang yang lainnya dan Total Closeness Rating (TCR) menentukan prioritas dari nilai nilai numerik yang menyatakan hubungan kedekatan antar area. Penelitian ini dilakukan melalui observasi dan wawancara untuk mengetahui ruang mana yang menjadi permasalahan dalam operasional di PT. Rumah Rumput Laut, sehingga menghasilkan tata letak yang efektif dalam operasional perusahaan.
Influence of Electronic Word of Mouth (WOM) and Brand Image on 'Semangat Coffe' Purchase Intentions Muhammad Rizky; Puspita Chairun Nisa; Unggul Kustiawan; Ika Baskara
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6042

Abstract

This study examines the influence of Electronic Word of Mouth (E-WOM) and Brand Image on Purchase Intention in the context of coffee shops in Bekasi, Indonesia. The rising trend of coffee culture among Generation Z has shifted consumer behavior towards frequenting coffee shops over opting for instant coffee. E-WOM has emerged as a key source of information for prospective customers, shaping trust and decision-making through reviews on platforms like Google and social media. Brand Image is another critical factor, shaping consumer perceptions and fostering loyalty through positive brand associations. A quantitative approach with Structural Equation Modeling (SEM) was used to analyze data from a sample of Generation Z consumers. The findings reveal that E-WOM significantly impacts both Brand Image and Purchase Intention, highlighting the role of online reviews in influencing consumers’ decisions to visit coffee shops. Additionally, Brand Image positively affects Purchase Intention, underscoring its importance in driving consumer loyalty and repeat visits. This study extends previous research by focusing on a different cultural and geographical context, contributing to our understanding of how E-WOM and Brand Image shape consumer behavior in the Indonesian coffee shop industry.
Manajemen Risiko Investasi Untuk Mempertahankan Ketahanan Keuangan Di Tengah Volatilitas Pasar Dela Wahyu Putri Awanda; Sevira Pahlevi Santoso; Maria Yovita R.Pandin
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6046

Abstract

This research examines the impact of market volatility on investors' financial resilience and highlights the importance of investment risk management in maintaining financial resilience amid market volatility. Findings from 50 previous researchers show that sharp price fluctuations can undermine financial stability, especially for less experienced investors, and that investors in emerging markets are more vulnerable to speculative activity. To maintain financial resilience, effective risk management strategies are key. The research identified six key strategies: portfolio diversification, implementing stop-loss orders, rebalancing, dollar cost averaging (DCA), analyzing and managing risk through derivative instruments, and hedging. Each of these strategies has proven to help investors reduce risk, preserve capital, and cope with adverse market fluctuations. As such, a holistic risk management approach is necessary to protect financial resilience amidst increased market volatility.
Peran UMKM Dalam Penyerapan Tenaga Kerja di Kabupaten Bogor : Solusi Untuk Mengurangi Pengangguran Avrilla Kuswardani; Lathifah Dinar; Muhammad Faqih Zamani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6050

Abstract

Di Provinsi Jawa Usaha Mikro Kecil Menengah memiliki peran penting dalam meningkatkan Pendapatan Domestik Regional Bruto, pertumbuhan ekonomi nasional dan menciptakan lapangan kerja baru. Tujuan penelitian ini adalah untuk menganalisis peran Usaha Mikro, Kecil, dan Menengah (UMKM) dalam penyerapan tenaga kerja di daerah Parung, Bogor, Jawa Barat. Metode yang digunakan dalam analisis ini adalah metode analisis deskriptif dan analisis crosstab untuk menganalisis peran UMKM dalam menyerap tenaga kerja sebagai solusi pengurangan pengangguran di Kabupaten Bogor. UMKM memiliki peran penting dalam mengurangi angka pengangguran terbuka di Provinsi Jawa Barat khususnya Kabupaten Bogor. Kenaikan jumlah UMKM yang konsisten setiap tahunnya berdampak pada meningkatnya jumlah permintaan tenaga kerja dan menurunnya angka pengangguran terbuka. Hal ini ditunjukkan pada tahun 2022 jumlah UMKM naik dibandingkan tahun sebelumnya sebesar 537.676 unit usaha dan permintaan tenaga kerja juga naik sebesar 130.541 dibandingkan tahun sebelumnya sejumlah 124.943 tenaga kerja. Kenaikan jumlah unit UMKM dan permintaan tenaga kerja mengurangi angka pengangguran tahun 2022 menjadi 10,64% yang sebelumnya sebesar 12,22%. Hal ini menunjukkan bahwa UMKM bisa menjadi solusi mengurangi angka pengangguran

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