Jurnal Ekonomi, Manajemen, Akuntansi
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.
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<![CDATA[Analisis Pengaruh Minat Pengunjung Wisata Bukit Cinangkiak ]]>
<![CDATA[Ida Nirwana]]>;
<![CDATA[Rasidah Nasrah]]>;
<![CDATA[Regina Rahmahayati]]>
<![CDATA[ EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/ekoma.v4i1.5473
<![CDATA[The interest of visitors in a tourist attraction can determine the quality of the services provided and the various factors that shape their behavior. Among these factors are the image and promotion of the destination. The image of a destination in a tourist spot can serve as a catalyst for the attraction of the tourist spot itself; promotion aims to convince consumers to utilize the provided services or products, and it can boost and enhance tourist visits by ensuring their satisfaction. Bukit Cinangkiak Tourism in West Sumatra Province conducted this research. The purpose of this study was to determine the effect of destination image and promotion on visitor interest. The accidental sampling method relies on chance, allowing anyone who unintentionally encounters the researcher to serve as a sample. Therefore, the researcher will select 100 individuals from the current population of 7,463 as samples or respondents. The data collection method uses a questionnaire. The study's findings indicated that destination image and promotion have a positive relationship with visitor interest. The study found that both Destination Image and Promotion partially influence Visitor Interest. The coefficient of determination (R2) yielded a value of 0.097, indicating a 9.7% contribution from the variables of destination image and promotion, with other variables exerting a 90.3% influence.]]>
<![CDATA[Pengaruh Motivasi Kerja Dan Disiplin Kerja Terhadap Produktivitas Kerja Karyawan di CV. Yon Mitra Abadi ]]>
<![CDATA[Usran Masahere]]>;
<![CDATA[Tri Lestari]]>;
<![CDATA[Selly Tri Rosanti]]>
<![CDATA[ EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/ekoma.v4i1.5479
<![CDATA[This study aims to determine the effect of work motivation and discipline on work productivity at CV Yon Mitra Abadi, a company procuring goods and services. The study involved 45 respondents using a saturated sampling technique. The method used is quantitative, with data collected through research instruments and data analysis conducted using SPSS 27. The analysis results show that work motivation does not significantly affect employee productivity (count 1.220 < table 2.018, significance 0.229 > 0.05). However, work discipline has a positive and significant effect on productivity (tcount 2.118 > ttable 2.018, significance 0.040 < 0.05). Simultaneously, motivation and work discipline together have a positive and significant impact on work productivity (Fcount 102.491 > Ftable 3.22, significance 0.050 < 0.05). This study shows that work discipline has a greater influence on increasing productivity compared to motivation.]]>
<![CDATA[Pengaruh Leverage Dan Intellectual Capital Terhadap Kinerja Perusahaan Dengan Komite Audit Sebagai Variabel Moderating Pada Perusahaan Sektor Properties & Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2017-2022 ]]>
<![CDATA[Srie Hendraliany]]>;
<![CDATA[Rinny Meidiyustiani]]>;
<![CDATA[Karmia Delphina]]>
<![CDATA[ EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/ekoma.v4i1.5486
<![CDATA[This study aims to determine the effect of leverage and changes in intangible assets on company performance, and to analyze whether the audit committee can strengthen or weaken the relationship between leverage and changes in intangible assets on company performance. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange in the 2017-2022 financial statements. The sampling technique in this study used a purposive sampling method and obtained a sample of 43 companies. The analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA) using SPSS software version 22.0. The results of this study indicate that leverage and intellectual capital have a positive effect on firm performance, the effect of leverage on firm performance moderated by the audit committee variable has no effect, intellectual capital on firm performance moderated by the audit committee variable have no effect.]]>
<![CDATA[Implementasi Manajemen Laba Pada Stakeholder Teori ]]>
<![CDATA[Muhammad Hasan Haydar]]>;
<![CDATA[Zaky Machmuddah]]>
<![CDATA[ EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/ekoma.v4i1.5493
<![CDATA[This study aims to examine the role of stakeholders using MDDGOOD as good accrual earnings management. The research method uses quantitative data based on transportation sector companies throughout 2018-2021 listed on IDX. There are 77 transportation companies as the research population, with a sample of 33 companies using purposive sampling techniques. The results of the study, two independent variables are consistent with the hypothesis, including leverage has a positive effect and managerial ownership has a positive effect on earnings management, while profitability and auditor reputation variables have no effect on earnings management. The implications of the research conducted show that the greater the stakeholder pressure, the lower the opportunistic earnings management. Abstract: Penelitian ini bertujuan untuk mengkaji peran stakeholder menggunakan MDDGOOD sebagai good accrual earnings management. Metode penelitian menggunakan data kuantitatif berdasarkan perusahaan sektor transportasi sepanjang tahun 2018-2021 yang listing di IDX. Terdapat 77 perusahaan transportasi sebagai populasi penelitian, dengan sampel berjumlah 33 perusahaan menggunakan teknik purposive sampling. Hasil penelitian, dua variabel independen konsisten dengan hipotesis, diantaranya leverage berpengaruh positif dan kepemilikan manajerial berpengaruh positif dengan earnings management, sementara variabel profitability dan reputasi auditor tidak berpengaruh dengan earnings management. Implikasi dari penelitian yang dilakukan menunjukan semakin besar tekanan stakeholder, dapat menurunkan opportunistic earnings management.]]>
<![CDATA[Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Perataan Laba Dengan Good Corporate Governance Sebagai Variabel Moderasi ]]>
<![CDATA[Michael Owen Sihotang]]>;
<![CDATA[Wikan Isthika]]>;
<![CDATA[Entot Suhartono]]>;
<![CDATA[Dian Indriana Hapsari]]>
<![CDATA[ EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/ekoma.v4i1.5494
<![CDATA[A tactic used by management to keep profits steady over time and frequently driven by executive remuneration is income smoothing. When bonuses are dependent on the company's profitability, managers may utilize income smoothing to guarantee they keep getting the promised bonuses from the owners. In addition to examining whether management ownership can mitigate these correlations. This study seeks to examine the relationship between profitability, leverage, and firm size in relation to income smoothing. The Eckel index is employed to measure income smoothing, while managerial ownership is determined by the ratio of managers shareholdings to the firm's total assets. Profitability is quantified using Return on Assets (ROA), leverage by the Debt to Equity Ratio (DER), and firm size by the natural logarithm of total assets. The analysis reveals that leverage exerts a negative effect on income smoothing, whereas neither profitability nor firm size significantly influence this practice. These conclusions are drawn from logistic regression analysis conducted using SPSS 25. Moreover, the study finds that managerial ownership does not moderate the relationship between profitability, leverage, and firm size in the context of income smoothing.]]>
<![CDATA[Analisis Kesadaran Dan Perilaku Ramah Lingkungan Mahasiswa di Universitas Negeri Medan ]]>
<![CDATA[Maya Sentia Anjelika Tampubolon]]>;
<![CDATA[Bonaraja Purba]]>;
<![CDATA[Cornelia Aginta Br Sembiring]]>;
<![CDATA[Melisa Patrisia Manurung]]>;
<![CDATA[Intan Harahap]]>
<![CDATA[ EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/ekoma.v4i1.5503
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui kesadaran dan perilaku mahasiswa Universitas Negeri Medan (UNIMED) terhadap lingkungan. Dengan menggunakan metode deskriptif kuantitatif, data dikumpulkan dari 54 responden melalui kuesioner online. Hasil penelitian menunjukkan bahwa meskipun mahasiswa memiliki pengetahuan yang baik tentang isu-isu lingkungan, penerapan tindakan ramah lingkungan masih rendah. Indikator persepsi tindakan mencapai nilai tertinggi (59,3%), sementara adopsi tindakan ramah lingkungan hanya 61,1%. Daur ulang mendapatkan nilai terendah (33,3%), dan penggunaan transportasi umum berada pada rata-rata 37%, dengan kecenderungan mahasiswa lebih memilih kendaraan pribadi. Penelitian ini mengidentifikasi bahwa faktor-faktor seperti pengetahuan, sikap positif, dan pengaruh lingkungan sosial berperan signifikan dalam mempengaruhi perilaku ramah lingkungan. Oleh karena itu, disarankan untuk meningkatkan kesadaran lingkungan melalui metode pengajaran yang lebih imajinatif dan kegiatan kelompok yang memotivasi peserta didik untuk mengambil peran aktif dalam menerapkan perilaku ramah lingkungan. Temuan ini menekankan pentingnya modifikasi perilaku untuk mencapai keberlanjutan dan mengurangi dampak negatif terhadap lingkungan.]]>
<![CDATA[Strategi Pengembangan Objek Wisata Tongkonan Papa Batu Di Lembang Banga’ Kecamatan Rembon Kabupaten Tana Toraja ]]>
<![CDATA[Abedneigo Carter Rambulangi]]>;
<![CDATA[Isak Pasulu]]>;
<![CDATA[Elisabet Pali]]>;
<![CDATA[Jemi Pabisangan Tahirs]]>;
<![CDATA[Liandro Doke]]>
<![CDATA[ EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/ekoma.v4i1.5507
<![CDATA[This research aims to find out strategies that can be used to develop the Tongkonan Papa Batu tourist attraction. The results found that from the overall analysis of the data obtained, that in developing the Tongkonan Papa Batu tourist attraction, several new methods are needed in efforts to improve and manage the Tongkonan Papa Batu tourist attraction, such as building facilities at the Tongkonan Papa Batu tourist attraction, improving road access. towards the location and environmental maintenance of tourist attractions so that in the future the Tongkonan Papa Batu tourist attraction becomes the tourist destination of choice for tourists.]]>
<![CDATA[Pengaruh Pengetahuan Kewirausahaan Terhadap Minat Berwirausaha Pada Siswa Kelas XII IPS SMA Negeri 6 Gowa ]]>
<![CDATA[Gita Damansi Putri]]>;
<![CDATA[Masnawaty Sangkala]]>;
<![CDATA[Nuraisyiah]]>
<![CDATA[ EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/ekoma.v4i1.5516
<![CDATA[This study aims to determine the effect of entrepreneurial knowledge on entrepreneurial interest in class XII students of the IPS program of SMA Negeri 6 Gowa. The variables in this study are entrepreneurial knowledge as the independent variable and entrepreneurial interest as the dependent variable. The population of this study were all students of class XII IPS 1 and XII IPS 2 of SMA Negeri 6 Gowa. The sampling technique used the Total Sampling Technique, samples from the population were obtained from the entire population with a sample of 39 students. The data collection techniques used were observation and questionnaires. The data analysis technique used is descriptive percentage analysis, instrument testing and hypothesis testing. Based on the results of the data analysis that has been carried out, the results of the descriptive analysis of entrepreneurial knowledge were obtained at 81.77 percent which was very high and the interest in entrepreneurship was 68.85 percent which was classified as high. From the results of the simple linear regression analysis, entrepreneurial knowledge was obtained Y = 8.110 + 0.823X, which means that for every 1 additional value of entrepreneurial knowledge, the value of entrepreneurial interest increases by . While the product moment correlation test obtained a value of 681 correlation coefficients and was in the very low category, which means that the influence of entrepreneurial knowledge on entrepreneurial interest is very strong. The results of the determination coefficient analysis (r2) obtained a value (r2) = 0.463 which means that entrepreneurial knowledge has a contribution to entrepreneurial interest of 5 percent and the remaining 95 percent is influenced by other factors. Meanwhile, from the results of the t-test analysis, a significant value of 0.001 <0.05 was obtained, which means.]]>
<![CDATA[Analisis Gaya Kepemimpinan, Budaya Organisasi dan Motivasi terhadap Kinerja Karyawan ]]>
<![CDATA[Karona Karona]]>;
<![CDATA[Kiswoyo Kiswoyo]]>
<![CDATA[ EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/ekoma.v4i1.5521
<![CDATA[Tujuan Penenlitian ini adalah untuk mengenalisis Pengaruh Kepemimpinan, Budaya Organisasi dan Motivasi terhadap kinerja karyawan. Populasi Penelitian ini adalah di kantor POS SPP Erlangga Semarang yang berjumlah 75 orang. Metode analisis menggunakan metode kuantitatif dengan pengumpulan data menggunakan kuesioner dengan skala liker 5 point dan kemudian disebarkan kepada responden. Teknik analisis yang digunakan dalam penelitian ini menggunakan analisis regresi linier berganda dengan menggunakan sofware SPSS versi 29. Hasil dari penelitian ini menunjukkan bahwa Kepemimpinan berpengaruh positif dan tidak signifikan terhadap kinerja karyawan, Budaya organisasi berpengaruh positif dan tidak signifikan teerhadap kinerj karyawan, dan Motivasi berpengaruh positif dan signifikan terhadap kinerja karyawan,motivasi berperan dengan sangat penting bagi perusahaan dalam meningkatkan kinerja sehingga dapat memberikan manfaat bagi karyawan dan perusahaan dalam mengembangkan perusahaan supaya dapat membuat kinerja karyawan yang lebih optimal dengan tujuan perusahaan dapat lebih baik untuk kedepannya.]]>
<![CDATA[Peran of Viral Marketing Strategies dalam Memprediksi Purchasing Intention of Eco-Labelled Product in Indonesia ]]>
<![CDATA[Kamiilah Ulayya]]>;
<![CDATA[Willy Arafah]]>
<![CDATA[ EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/ekoma.v4i1.5526
<![CDATA[Studi ini bertujuan untuk mengeksplorasi peran kesadaran lingkungan, kepedulian lingkungan, inovasi hijau, dan strategi pemasaran viral dalam mempengaruhi niat pembelian produk berlabel ramah lingkungan di Indonesia. Penelitian ini menggunakan model persamaan struktural (SEM) untuk menganalisis hubungan antara variabel-variabel tersebut. Hasil penelitian menunjukkan bahwa pengetahuan produk hijau dan kesadaran lingkungan memediasi hubungan antara kesadaran lingkungan dan niat pembelian hijau melalui strategi pemasaran viral. Selain itu, strategi pemasaran viral juga memiliki pengaruh langsung terhadap niat pembelian hijau. Temuan ini menunjukkan bahwa penggunaan strategi pemasaran viral dapat efektif dalam mempengaruhi konsumen dan meningkatkan niat pembelian produk berlabel ramah lingkungan di Indonesia.]]>
