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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 22 Documents
 1   2   3 
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.
Challenges, Opportunities, and the Future of the Blue Economy in Indonesia Wulandari, Poppy; Afwanda Mayako , Puja; Cahyaningrum , Mutiara
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.v2i1.18

Abstract

Indonesia, the world's largest archipelagic country with vast maritime territory, holds significant potential for developing a blue economy that promotes sustainable growth through effective marine resource management. Key sectors such as fisheries, maritime tourism, and marine renewable energy are essential to national economic development. However, the blue economy's progress faces challenges, including ecosystem degradation, maritime pollution, and sectoral fragmentation. This study identifies the main challenges and explores opportunities in sustainable fisheries, maritime ecotourism, and marine renewable energy. Using a descriptive-analytical approach with qualitative and quantitative analysis of secondary data, the findings reveal that Indonesia's blue economy remains highly promising, especially with policies supporting sustainability, human resource development, and eco-friendly technologies.  The novelty of this research lies in its cross-sectoral synthesis, which emphasizes the need for convergence between environmental governance and maritime economic policy.
Pengaruh Pengetahuan Akuntansi Syariah, Tingkat Pendidikan, dan Pelatihan Standar Akuntansi terhadap Penyajian Laporan Keuangan Daulay, Ulan Dari
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.v2i1.50

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengetahuan akuntansi syariah, tingkat pendidikan, dan pelatihan akuntansi terhadap penyajian laporan keuangan pada SD IT Al-Bayan, Desa Suka Maju, Kecamatan Tambusai, Kabupaten Rokan Hulu, Riau. Metode penelitian yang digunakan adalah kuantitatif dengan analisis regresi linear berganda. Teknik pengambilan sampel menggunakan pendekatan sampel jenuh, yaitu seluruh anggota populasi dijadikan sampel karena jumlahnya relatif kecil sebanyak 14 orang. Hasil penelitian menunjukkan bahwa ketiga variabel memiliki pengaruh signifikan terhadap kualitas penyajian laporan keuangan, dengan koefisien regresi masing-masing 0,412 (pengetahuan akuntansi syariah), 0,364 (tingkat pendidikan), dan 0,531 (pelatihan akuntansi syariah). R² sebesar 0,67 mengindikasikan bahwa 67% variasi dalam laporan keuangan dapat dijelaskan oleh ketiga faktor tersebut. Penelitian ini merekomendasikan penguatan pelatihan dan pendidikan akuntansi syariah bagi tenaga administrasi untuk meningkatkan kualitas laporan keuangan yang sesuai dengan prinsip-prinsip syariah.
Transformasi Pembayaran Pajak di Era Fintech: Analisis Peran E-Wallet terhadap Kepatuhan Wajib Pajak Nissa, Fachrun; Rosalia, Nirma
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.v2i1.51

Abstract

Penelitian ini bertujuan untuk menganalisis peran fintech, khususnya e-wallet, dalam meningkatkan kepatuhan pembayaran pajak di Indonesia. Seiring dengan pesatnya perkembangan teknologi, e-wallet muncul sebagai solusi untuk mempermudah pembayaran pajak secara digital. Penelitian ini menggunakan pendekatan kualitatif dengan wawancara mendalam dan diskusi kelompok terarah untuk menggali pengalaman, persepsi, dan faktor yang mempengaruhi penggunaan e-wallet oleh wajib pajak. Hasil penelitian menunjukkan bahwa e-wallet memberikan kemudahan dan kenyamanan, sehingga meningkatkan disiplin wajib pajak dalam membayar pajak tepat waktu. Meskipun demikian, tantangan seperti rendahnya literasi digital, keterbatasan infrastruktur internet di daerah terpencil, serta masalah keamanan data masih perlu diatasi. Penelitian ini menyarankan peningkatan literasi digital, perbaikan infrastruktur, dan penguatan regulasi keamanan data untuk memaksimalkan potensi e-wallet dalam sistem perpajakan Indonesia
Information Nudges and Tax Service Quality Moderate The Effect of Tax Digitalization and Tax Knowledge on Taxpayer Compliance in Lampung Province Rizky Oktaviana; Susi Sarumpaet; Ninuk Dewi Kesumaningrum
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.v2i1.54

Abstract

This research is motivated by low tax compliance despite various reforms, including the use of technology and behavioral approaches. The study used a quantitative approach with a survey method in the form of a questionnaire for individual taxpayers who are in business or freelance, analyzed using SEM-PLS. The results show that tax digitalization, tax knowledge, and information nudges have a positive effect on taxpayer compliance. However, information nudges cannot moderate the effect of digitalization or knowledge on compliance, while the quality of tax services proved to be a significant moderator, strengthening the influence of digitalization and tax knowledge on compliance. However, the quality of tax services did not directly affect taxpayer compliance. This finding confirms that technology, knowledge, and public service strategies complement each other in encouraging taxpayer compliance. This study provides practical recommendations for the Directorate General of Taxes (DGT) to continue improving user-friendly digital services and integrating nudging techniques into tax communication strategies because their presence continues to directly show a positive effect on compliance.
The Effect of Good Corporate Governance Mechanisms and Financial Distress on The Timeliness of Financial Report Submission Karina Helida Feprizon; Tri Joko Prasetyo; Chara Pratami Tidespania Tubarad
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.v2i1.60

Abstract

This study aims to analyze the influence of financial distress, the proportion of independent commissioners, the existence of an audit committee, and the size of the board of directors on the timeliness of financial reporting in non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2024. Timeliness of financial reporting is an important benchmark for ensuring information transparency and corporate accountability to stakeholders. The method used was a quantitative approach with logistic regression analysis, as the dependent variable is binary. The sample was determined using a purposive sampling technique, resulting in a total of 564 observations. The results indicate that the existence of an audit committee and the size of the board of directors have a positive and significant influence on the timeliness of financial reporting. Conversely, the level of financial distress and the proportion of independent commissioners do not show a significant effect. These findings emphasize the importance of strengthening corporate governance mechanisms, particularly the effectiveness of the audit committee and the structure of the board of directors, in promoting reporting accuracy. However, the role of independent commissioners and the company's financial condition do not significantly contribute to the timeliness of reporting.
Internal Audit and Governance Practices: Their Impact on the Performance of Water Services Regional-Owned Enterprises (BUMDs) in Indonesia Hana Aulia Diany; Hidayatullah
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.v2i1.65

Abstract

Water Services Regional-Owned Enterprises (BUMD Jasa Air) are entities owned by local governments that function to provide clean water to communities within their service areas. The objective of this study is to examine the effectiveness of corporate governance implementation, the number of internal audit unit personnel, and the number of company employees on the performance evaluation results of these enterprises. This research adopts a quantitative approach using secondary data. The population consists of 394 water utility BUMDs during the period from 2021 to 2023, while the sample was determined using purposive sampling, resulting in 22 BUMDs that met the research criteria. The analytical methods used include descriptive statistical analysis, classical assumption testing, and panel data regression model selection tests to test the hypotheses. The results indicate that the three independent variables collectively have a significant effect on the dependent variable. Corporate governance implementation, the number of internal audit personnel, and the number of employees all show a positive relationship with the performance evaluation results of water utility BUMDs. Specifically, corporate governance has a positive and significant effect; the number of internal audit personnel shows no significant effect; and the number of employees has a positive but not statistically significant impact on performance evaluation

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