cover
Contact Name
Hendra Prasetyo
Contact Email
admin@penerbit-altafcorp.com
Phone
+6282281846336
Journal Mail Official
admin@penerbit-altafcorp.com
Editorial Address
Jl. Tanjung Bakia, Perum Prima Gumay Asri Bukit Baru, Ilir Barat I Kota Palembang
Location
Kota palembang,
Sumatera selatan
INDONESIA
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
ISSN : -     EISSN : 30633796     DOI : https://doi.org/10.70895/jemba
Core Subject : Economy,
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi (JEMBA) published since July 2024 by publisher PT. Altaf Publishing Corp. Contains articles taken from research in the fields of Accounting, Economics and Business Management, published twice in January and July. Accounting: Financial Accounting Public Sector Accounting Management Accounting Auditing Corporate Governance Ethics and Professionalism Corporate Finance Accounting Education Capital Market Information System Sustainability Reporting Economics: Macroeconomics Microeconomics Urban economy Property appraisal Islamic economists Banking financial institutions Management: Human Resource Management Financial Management Marketing Management Strategic Management Organizational Behaviour Operations Management Change Management Entrepreneurship E-Business Supply Chain Management Logistic Management
Articles 14 Documents
Factors Influencing MSMEs' Interest in E-commerce Transactions and Their Effect on MSMEs' Income During the Covid-19 Pandemic Fabillah, Ikhsan Habib; Prasetyo, Hendra
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 1 No. 1 (2024): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v1i1.1

Abstract

Currently, the use of e-commerce is increasingly popular, especially in the last few years implementation of PSBB, micro-scale PPKM, Work From Home (WFH), Social Distancing, and others throughout the pandemic requires changes in people's lifestyles. The behavior of sellers and buyers is starting to change. With the public being prohibited from mobilizing during the pandemic, business actors have turned to online media. The aim of this research is to determine the factors that influence MSMEs' interest in transacting in e-commerce and their influence on MSMEs' income. The sample in this research was 45 MSMEs in the city of Bandar Lampung. The data collection technique was carried out by distributing questionnaires which were distributed directly to respondents. Data processing uses SPSS. The results of this research found that perceptions of usefulness, convenience, and trust influence MSMEs' interest in transacting in e-commerce, and social factors do not influence MSMEs' interest in transacting in e-commerce, then MSMEs' interest in transacting in e-commerce can influence MSME income.
The Effect Of Corporate Governance on Company Value Mawarni, Aruw Widya; Dewi, Fajar Gustiawaty; Dharma, Fitra
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 1 No. 1 (2024): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v1i1.2

Abstract

This article aims to describe the importance of good corporate governance in a company. This research method uses qualitative research methods with a literature review approach. The research data source is in the form of articles related to Good Corporate Governance. The results of the literature review show that good corporate governance that is implemented well will be able to influence the company's financial performance and the value of the company in the eyes of investors. Good Corporate Governance exists to direct companies to be better at managing the company. Good company management can influence company value and also company performance. With increasing company performance and company value, investors believe that the company can fulfill the obligations of its shareholders. That way, investors will have the confidence to invest their capital in the company. With many investors who believe in investing their capital in the company, the company's operational activities will also be better.
Prospects of Avocado Cultivation in Lebong Regency Indrayanto, Indrayanto
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 1 No. 1 (2024): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v1i1.3

Abstract

Avocados have significant potential to be developed as a leading commodity. A feasibility analysis is an important approach in evaluating the prospects of avocado farming. This study aims to analyze the prospects of avocado cultivation from a business feasibility perspective as well as from the aspect of nutritional content. The analytical methods used to evaluate the business prospects of avocado cultivation include cost analysis, revenue analysis, and the R/C ratio. The analysis of avocado prospects from a nutritional content aspect is conducted through a literature review. From a nutritional standpoint, avocados have excellent content, being rich in healthy fats, fiber, vitamins, and minerals; they also serve as antioxidants and sources of folic acid. Avocados are considered to have various advantages, including high market value, diverse varieties, availability of land and technological resources, and potential market absorption in both fresh and processed forms domestically and internationally.
Coffee Culture Clash: Discovering Market Dynamics and Competition in Buraydah's Specialty Coffee Maspul, Kurniawan Arif
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 1 No. 1 (2024): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v1i1.4

Abstract

The specialty coffee industry in Buraydah, Al Qassim, Saudi Arabia, provides an enthralling atmosphere for research, with fierce rivalry and a strong coffee culture. To investigate the social, economic, and cultural aspects of the specialty coffee market in Buraydah, this study takes a multidisciplinary approach, merging ethnography, economics, sociology, marketing, and cultural studies. This extensive study adds to the comprehension of the specialty coffee market in Buraydah, with implications for stakeholders, policymakers, and the local population. It emphasizes the economic, social, and cultural forces that shape the sector, as well as the possibility for long-term success and beneficial influence through sustainable practices.
Analysis Audit Report Lag in Industry Indriyani; Damayanti; Prasetyo, Hendra
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 1 No. 2 (2025): (January) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v1i2.5

Abstract

Lateness delivery audit report can cause lateness delivery report finance. The purpose of the study is To test How internal company factors, such as profitability, size of the company, leverage, audit opinion, and position dual director, influence the lateness delivery of audit reports. A number of characteristics, including profitability, size of the company, leverage, position of concurrent directors, and an audit opinion have been linked with the lateness of delivery of the internal audit report study previously. Companies in each​ industry are listed on the Stock Exchange. For the period 2020–2021, there is a population study. Quantitative data in form number used in study This. Report finance 2020–2021 annual release and listed on the Indonesia Stock Exchange (BEI) via the website www.idx.co.id becomes data source. Based on results testing, the most influential variables to audit report lag in the sector industry are variable profitability, Company size, and audit opinion, This because exists different characteristics between sectors.
The Effect of Flexible Working Arrangement, Work-Life Balance, and Work Environment on Job Satisfaction Startup Employee in Tangerang Muhammad Rafi Dhia
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 1 No. 1 (2024): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v1i1.6

Abstract

This study investigates the impact of work-life balance, flexible scheduling, and the workplace environment on the job satisfaction of employees at startups in Tangerang. The research focuses on three independent variables flexible work schedules, work-life balance, and the workplace environment and one dependent variable, job satisfaction. Data was collected through questionnaires distributed to 97 employees from Tangerang startups. The study utilized primary data and associative quantitative analysis, employing structural equation modeling (SEM) with Smart PLS. The results indicate that flexible work schedules significantly affect job satisfaction, as shown by a t-statistic of 8.609, which is above the threshold of 1.96, and a p-value of 0.000, which is below the threshold of 0.05. Similarly, work-life balance also has a significant impact on job satisfaction, with a t-statistic of 34.877, far exceeding 1.96, and a p-value of 0.000. Additionally, the work environment has a substantial impact on job satisfaction, evidenced by a t-statistic of 4.424 and a p-value of 0.000, both meeting the significance criteria.
Pengaruh Kepercayaan dan Kualitas Produk Terhadap Keputusan Pembelian Online Shop (Studi Kepada Pengguna Shopee di Kabupaten Lahat) Saparudin, Saparudin; Eduar, Rudi
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 1 No. 1 (2024): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v1i1.7

Abstract

Pertumbuhan e-commerce di Indonesia telah mengalami perkembangan yang pesat dalam beberapa tahun terakhir. Salah satu platform e-commerce yang populer di Indonesia adalah Shopee. Penggunaan internet yang semakin meluas telah memudahkan konsumen untuk melakukan pembelian secara online melalui platform seperti Shopee. Dalam konteks ini, kepercayaan dan kualitas produk menjadi dua faktor penting yang memengaruhi keputusan pembelian konsumen. Kepercayaan terhadap platform e-commerce merupakan faktor yang sangat penting bagi konsumen dalam memutuskan untuk melakukan pembelian online. Di Kabupaten Lahat, penggunaan platform Shopee juga telah meningkat pesat dalam beberapa tahun terakhir. Namun, belum banyak penelitian yang mengkaji pengaruh kepercayaan dan kualitas produk terhadap keputusan pembelian online shop, khususnya di Kabupaten Lahat. Oleh karena itu, penelitian ini bertujuanuntuk mengkaji secara lebih mendalam pengaruh kepercayaan dan kualitas produk terhadap keputusan pembelian online shop, khususnya pada pengguna Shopee di Kabupaten Lahat
Sustainable Purchasing Trends Among Gen-Z: Understanding Through Online Media Rosalia, Nata; Muhammad Aris Syafi; Hermawan Adinugraha, Hendri
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 1 No. 2 (2025): (January) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v1i2.9

Abstract

This study discusses sustainable purchasing trends among Generation Z influenced by online media such as social media, blogs, and marketplaces.  Generation-Z has a high awareness of sustainability and chooses ethical and environmentally friendly products. They are exposed to various content    that    introduces sustainable    products through influencers and online communities, which shapes their awareness and consumption choices.  This study uses qualitative methods, involving in-depth interviews, participant observation, and documentation to understand the    sustainable    consumption    behavior    of Gen-Z    in Wonokerto District.  The findings show that online media plays a major role in increasing sustainability awareness and influencing product preferences among Gen-Z.  This study offers   insights   for   industry players to design   effective marketing   strategies   and for policymakers to promote sustainable consumption.  
Literatur Review: Financial Recovery Post Covid 19 Maryani, Ani; Dwi Ladista, Rindy; Irwandi
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 1 No. 2 (2025): (January) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v1i2.10

Abstract

The purpose of this study was to find steps in restoring the company's financial condition through the company's turnaround proxy. The crisis due to Covid-19 has an impact on the company's finances which ended in a slump so that a strategy must be found to overcome the company's financial problems. This study uses a turnaround proxy in the financial recovery process. Research Method: This study usesa descriptive qualitative statistical analysis method, namely by understanding the phenomena that occurred during the Covid-19 pandemic which caused the company's financial difficulties. Findings/Results: steps taken in Financial Recovery are applied to reverse the loss situation into a profitable situation, including by reducing operational costs through (1) free assets, (2) asset reduction, (3) severity.
The Effect of Income Tax, Leverage and Exchange Rate on Transfer Pricing(Study on Manufacturing Industry 2016-2020) M. Reza Oktananda; Rini, Puspa
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 1 No. 2 (2025): (January) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v1i2.11

Abstract

This study aims to examine the effect of income tax, leverage, and exchange rate variables on transfer pricing. This study took samples of manufacturing companies listed on the Indonesia Stock Exchange, especially the various industrial sectors from 2016-2020. In this study, the sample used was 16 company samples selected using the purposive sampling method. The analysis technique used in this study used Multiple Linear Regression analysis. The research data used financial reports accessed through the official website of the Indonesia Stock Exchange (IDX). The results of this study indicate that income tax, leverage and exchange rate have a significant positive effect on transfer pricing.

Page 1 of 2 | Total Record : 14