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Hendra Prasetyo
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INDONESIA
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Published by PT. Altaf Publishing Corp
ISSN : -     EISSN : 30633796     DOI : https://doi.org/10.70895/jemba
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 14 Documents
 1   2 
The Influence of Employee Work Motivation on Work Performance at Perum Bulog in Banyuasin Regency Wibowati, Januar Ida; Putra, Hasan Pratama; Nyimas Maynisa Aulia
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.v1i2.16

Abstract

This study analyzes the Influence of Employee Work Motivation on Work Performance of Perum Bulog in Banyuasin Regency. The purpose of this study is toTo find out whether there is an influence of motivation on work performance at Perum Bulog Banyuasin and which motivational factors have the most dominant influence on employee work performance at Perum Bulog Banyuasin. The results of statistical processing, the value of the simultaneous determination coefficient of the independent variable on the dependent variable obtained (R2), amounting to 0.862 or 86.2%%, indicating that the percentage of the contribution of the influence of the independent variable on the dependent variable is 13.8%. From the results of the F test, the Sig Level value of 54.49 was obtained which is smaller than the significance level of 5% or the alpha value (α) of 0.05, which means that the variables Work motivation (X), R together have a significant influence on employee Work Performance (Y). The results obtained from the regression analysis using the SPSS version 15 tool show that there is an influence of motivation on work performance at Perum Bulog Banyuasin.
The Role of Blockchain Technology in Improving Security and Transparency of Financial Transactions in Indonesia Jen Surya; Iwan Efriandy; Reska Rahmatullah
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.v1i2.46

Abstract

Blockchain technology has developed rapidly in recent years and is considered a promising solution for increasing security and transparency in financial transactions. Originally developed to support cryptocurrencies such as Bitcoin, blockchain is now being applied across various sectors, including banking and finance. This paper explores the role of blockchain technology in improving financial transaction systems, focusing on its ability to enhance security and transparency, thereby boosting user trust. It also examines the application of blockchain in Indonesia's financial sector, highlighting both the challenges and opportunities the country faces in adopting this technology. The methodology used in this study includes a qualitative analysis of existing literature on blockchain technology, case studies of its implementation in global financial systems, and an assessment of the regulatory landscape in Indonesia. The paper also discusses interviews with industry experts and stakeholders to gather insights into the practical challenges of blockchain adoption in the Indonesian financial sector. This research concludes with an analysis of blockchain's potential to revolutionize the global financial system, offering recommendations for its successful integration into Indonesia’s financial ecosystem. 
The Effect of Good Corporate Governance on The Sharia Firm Value Moderated by Financial Performance on The Jakarta Islamic Index 70 Alhafiz, Aulia Aditiya; Rindu Rika Gamayuni; Fitra Dharma
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 2 No. 1 (2025): (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.v2i1.48

Abstract

Macroeconomic instability and low investor participation in Indonesia’s capital market—especially among sharia-compliant investors highlight the importance of corporate governance in enhancing firm value. This study examines the effect of Good Corporate Governance (GCG) mechanisms on the value of firms listed in the Jakarta Islamic Index 70 (JII70), and whether profitability, measured by Return on Assets (ROA), moderates this relationship. Using secondary data from 2022–2024 and applying multiple and moderated regression analysis in EViews 13, the results reveal that GCG components (institutional ownership, audit committee, and independent commissioners) do not directly influence firm value. However, profitability significantly moderates the relationship between independent commissioners and firm value. This study contributes to the understanding of GCG effectiveness in sharia firms and highlights the critical role of profitability in strengthening corporate value. The novelty lies in examining this interaction within the context of Indonesia’s sharia capital market, offering practical implications for regulators, investors, and company management.
External Auditors' Perception of Cloud Computing Use in Indonesia : A Study of Non-Big Four CPA Firm in Bali Bevi Libraeni; Mila Rosa Desmayani
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 2 No. 1 (2025): (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.v2i1.49

Abstract

This study explores how cloud computing services enhance audit performance from the perspective of external auditors, focusing on factors influencing adoption among non-Big Four public accounting firms (PAFs). Employing a qualitative approach with an interpretive paradigm, data were collected through in-depth interviews and document analysis. A total of eight external auditors from non-Big Four PAFs in Bali participated in the study. The findings reveal that auditors perceive cloud computing as beneficial due to its ease of access, system reliability, enhanced information sharing, and improved data security. One participant stated, "Cloud platforms help us review client documents remotely and in real-time, which reduces delays in the audit process." Despite these advantages, concerns remain regarding data confidentiality and dependence on internet connectivity. The dominant theoretical lens guiding the analysis is the Technology-Organization-Environment (TOE) framework, supported by elements from the Technology Acceptance Model (TAM) and Institutional Theory. Practically, this study contributes by offering insights into how smaller firms can strategically adopt cloud technology to improve audit efficiency and competitiveness, while addressing institutional and organizational readiness.

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