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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4,030 Documents
<![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[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[Analisis Rasio Profitabilitas Solvabilitas dan Efisiensi Operasional Terhadap PT Angkasa Pura I ]]>
<![CDATA[Alvina Oktavia Wahab]]>
<![CDATA[ EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/ekoma.v3i6.5499
<![CDATA[Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Angkasa Pura I menggunakan pendekatan rasio profitabilitas solvabilitas dan efisiensi operasional. Metode penelitian menggunakan pendekatan kuantitatif deksriptif dengan sumber data laporan keuangan rasio profitabilitas solvabilitas dan efisiensi konsolidasian tahun 2019 sampai dengan 2023. Hasil penelitian menunjukkan bahwa profitabilitas PT Angkasa Pura I mengalami penurunan dalam 3 periode penelitian ditunjukkan dengan rasio NPM dan ROA terus menurun persentasenya mengindikasikan bahwa perusahaan belum mampu secara maksimal efektifitas penggunaan asset dan kinerja operasional. Dalam efisiensi operasional dengan menggunakan BOPO sebagai alat ukur menunjukkan dalam 4 periode penelitian mengalami penurunan yang mengindikasikan Perusahaan belum mampu secara efektif menghasilkan laba dari biaya-biaya operasional yang dikeluarkan. Dalam 2 periode terakhir pada profitabilitas dan 1 periode terakhir pada solvabilitas dan efisiensi operasional PT Angkasa Pura I mengalami kenaikan yang mengindikasikan bahwa perusahaan sudah terlihat baik dalam kinerja keuangannya.]]>
<![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[Analisis Faktor-Faktor Kecurangan Mahasiswa Akuntansi Pada Pembelajaran Berbasi Daring Pada Mahasiswa Akuntansi Universitas Pertiwi ]]>
<![CDATA[Narmih Asyita]]>;
<![CDATA[Yana Mustika]]>;
<![CDATA[Siti Ayu Rosida]]>
<![CDATA[ EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/ekoma.v3i6.5511
<![CDATA[This study aims to analyze the factors of cheating of accounting students in online learning case studies on accounting students at Pertiwi University. The theoretical approach used is the Fraud Pentagon theory, which is an approach to fraud factors from the elements of pressure, opportunity, rationalization, competence, and arrogance. This study uses a quantitative method. The data used is primary data obtained through questionnaires. The population of this study is all students majoring in accounting at Pertiwi University. The sample in this study is 60 students majoring in accounting at Pertiwi University. The method used in this study is the census method or total sampling using a multiple linear regression model. The results of this study simultaneously show that the pentagon's cheating theory affects academic cheating behavior. This partly suggests that pressure, opportunity, rationalization, and arrogance influence academic cheating behavior. On the other hand, opportunity has no effect on academic cheating behavior in accounting students at Pertiwi University.]]>
<![CDATA[Pengaruh Fraud Pentagon Dan Integritas Mahasiswa Terhadap Kecurangan Akademik Studi Kasus Pada Mahasiswa Prodi Akuntansi Di Kabupaten Karawang ]]>
<![CDATA[Tikhah Chintia Rhamdhani]]>;
<![CDATA[Yana Mustika]]>;
<![CDATA[Symasul Bahri]]>
<![CDATA[ EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/ekoma.v3i6.5512
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh fraud pentagon dan integritas mahasiswa terhadap kecurangan akademik. Dalam penelitian ini, hipotesis yang diterima adalah faktor kesempatan, rasionalisasi, dan arogansi, yang menunjukkan adanya pengaruh signifikan terhadap kecenderungan mahasiswa untuk melakukan kecurangan akademik secara parsial. Sebaliknya, hipotesis yang ditolak adalah faktor tekanan, kemampuan, dan integritas, yang berarti faktor-faktor ini tidak menunjukkan pengaruh yang signifikan secara parsial. Namun, secara simultan variabel independen dalam penelitian ini berpengaruh siginifikan atau positif terhadap kecurangan akademik. Penelitian ini menggunakan metode pengambilan sampel aksidental dengan jumlah sampel yang representatif dan diolah menggunakan perangkat lunak SPSS versi 26. Penelitian ini memperoleh hasil berdasakan kuisioner data yang berhasil diambil sebanyak 78 responden. Hasil penelitian ini diharapkan dapat memberikan kontribusi dalam pemahaman tentang faktor-faktor yang mempengaruhi kecurangan akademik di kalangan mahasiswa dan membantu institusi pendidikan dalam merancang strategi untuk meminimalisir tindakan kecurangan di lingkungan akademik .]]>
<![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[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.]]>
<![CDATA[Pengaruh Harga Saham Terhadap Laporan Keuangan di PT Bursa Efek Indonesia Sesudah Pandemi Covid-19 ]]>
<![CDATA[Agus Alhadi]]>;
<![CDATA[Aisyah Darti Megasari]]>;
<![CDATA[Komarun Zaman]]>
<![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.v4i1.5527
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh pada harga saham terhadap laporan keuangan di PT Bursa Efek Indonesia pada masa pandemi Covid-19. Jenis penelitian ini menggunakan penelitian kuantitatf yang menggunakan data primer. Perhitungan dalam peneltian ini menggunakan SPSS. Pengambilan sampel pun diambil dari laporan keuangan BEI tahun 2018-2022. Hasil dar peenlitian ini menunjukkan bahwa adanya pengaruh yang signfikan pada harga saham terhadap laporan keuangan pada masa pandemi covid.]]>
