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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 33 Documents
 1   2   3   4 
Analisis of Indications of Financial Statement Fraud: A Fraud Hexagon Approach Astuti Anggraini; Einde Evana; Tri Joko Prasetyo
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 2 No. 2 (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.v2i1.74

Abstract

Financial statement fraud remains prevalent in Indonesia, particularly within the financial sector. This study aims to evaluate the influence of the six elements of the Fraud Hexagon theory on the occurrence of fraudulent financial reporting among companies in the financial industry. These six elements are operationalized through the following proxy variables: stimulus (financial stability), opportunity (ineffective monitoring), rationalization (auditor change), capability (director change), ego (arrogance), and collusion (whistleblowing system). The study population comprises all companies listed on the Indonesia Stock Exchange that were involved in financial statement fraud between 2019 and 2023. Using a purposive sampling method, the final sample consisted of 100 data points from 20 companies. Data analysis involved logistic regression, model fit testing, and both multivariate and univariate hypothesis testing. The results indicate that the variables opportunity, rationalization, and collusion significantly influence the likelihood of financial statement fraud, while stimulus, capability, and ego do not exhibit a statistically significant effect.
CEO Characteristics and Their Impact on Financial Distress: Evidence from Indonesia’s State-Owned Non-Financial Enterprises Adien Husnun Nabila; Fitra Dharma; Liza Alvia
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 2 No. 2 (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.v2i1.75

Abstract

Company performance can be influenced by internal managerial factors, particularly the characteristics of the Chief Executive Officer (CEO), including age, gender, educational background, experience, and CEO duality. Guided by the Upper Echelon Theory, this study aims to examine the effect of CEO characteristics on financial distress in non-financial state-owned enterprises (SOEs) in Indonesia. The research population includes SOEs listed on the Indonesia Stock Exchange from 2020 to 2024. Using purposive sampling, 95 firm-year observations were selected and analyzed using multiple linear regression. The results reveal that CEO gender, education, and duality have a significant positive effect on financial distress, while CEO age and experience do not have a statistically significant impact. These findings suggest that leadership attributes, especially CEO structure and educational attainment, are important determinants in mitigating or exacerbating a firm's financial vulnerability. The study provides insights for policymakers and boards of commissioners in improving CEO appointment criteria to enhance the financial sustainability of SOEs.
Municipal Waste Management in Kushtia District: A Comparative Case Study of Two Municipalities Md. Ruhul Amin
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2026): (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.v3i1.87

Abstract

Municipal waste management is a serious problem in developing countries due to rapid urban growth and increasing population. This study compares waste management practices in two municipalities in the Kushtia District of Bangladesh: Kushtia Municipality and Kumarkhali Municipality. The aim is to evaluate the effectiveness and sustainability of their waste management systems. Data were collected through field observations, interviews with municipal officials, and secondary data analysis. The results show clear differences between the two municipalities. Kushtia Municipality has better financial resources and infrastructure, leading to more efficient waste collection, separation, and disposal. In contrast, Kumarkhali Municipality faces major challenges such as limited resources, poor facilities, and low public awareness. These differences are mainly caused by unequal resource distribution, weak community participation, and gaps in policy implementation. The study emphasizes the need for an integrated waste management approach that involves local communities and strengthens institutional capacity. Key recommendations include improving waste separation at the source, using appropriate waste treatment technologies, increasing public awareness, and strengthening monitoring systems. This research provides useful insights for improving municipal waste management and supports efforts to enhance environmental sustainability and public health in urban areas of Bangladesh.
Effect of Corruption on Revenue Generation System in the Local Governments in Anambra State 2015 - 2024 Fidelia Ifeyinwa Nzekwe Chinwuko
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2026): (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.v2i2.88

Abstract

Corruption remains a critical impediment to effective revenue generation at the local government level in many developing countries, including Nigeria. This study empirically examines the effect of corruption on the revenue generation system of selected local governments in Anambra State from 2015 to 2024. A descriptive survey research design was adopted, and a sample of 400 respondents was derived from a projected population of 1,919,000 using the Taro Yamane sampling technique. Data were collected through structured questionnaires and analyzed using descriptive statistics and ordinary least squares (OLS) multiple regression with the aid of SPSS version 20. The findings reveal that corruption exerts a significant and negative influence on revenue generation performance in local governments, as evidenced by the regression result (t = 21.837, p < 0.001). The study further shows that corruption intensifies revenue leakages, encourages tax evasion, weakens internal control mechanisms, and hampers public service delivery. These outcomes imply that sustained fiscal instability at the grassroots level is largely driven by weak accountability and pervasive corrupt practices. The study recommends the strengthening of institutional transparency, digitalization of revenue systems, and enforcement of anti-corruption mechanisms as essential strategies for improving local government revenue performance in Anambra State.
Financial Management and Record Keeping as Correlates of Teachers’ Service Delivery in Public Secondary Schools in Anambra State Samuel Ogechukwu Otugo; Zita Chika Obi
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2026): (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.v3i1.89

Abstract

This study investigated the relationship between financial management, record keeping, and teachers’ service delivery in public secondary schools in Anambra State. A correlational research design was adopted, guided by two research questions and two hypotheses. The population comprised 6,598 teachers, from which 660 teachers were selected using proportionate random sampling. Data were collected using a validated questionnaire and analyzed with Pearson Product Moment Correlation Coefficient at a 0.05 significance level. Findings revealed a very strong positive correlation between financial management and teachers’ service delivery (r = 0.872) and a strong positive correlation between record keeping and service delivery (r = 0.774), both statistically significant. The results indicate that effective financial governance and systematic record keeping significantly enhance teachers’ service delivery. The study recommends strengthening participatory financial management and continuous training in modern, including digital, record-keeping practices.
Unveiling the Drivers of Audit Quality in Inspectorates: An Attribution Theory Approach on APIP Competence, Work Experience, and Independence Prita Masyithah Khairunnisa; Fajar Gustiawaty Dewi; Pigo Nauli
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2026): (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.v3i1.90

Abstract

This study examines internal factors influencing audit quality in Indonesian Inspectorates through the lens of Attribution Theory. Although most Inspectorates have formally achieved an advanced level of institutional capability, recurring major audit findings by the Supreme Audit Agency indicate that internal audits often fail to detect early signs of financial irregularities. Based on a review of empirical studies published between 2021 and 2024, the findings show that auditor competence and work experience consistently enhance audit quality, while auditor independence demonstrates inconsistent effects due to political and structural pressures. These results suggest that audit effectiveness depends not merely on organizational capability, but on the interaction between individual auditor attributes and the surrounding institutional environment. Scientifically, this study contributes by offering an integrative Attribution Theory–based synthesis that explains why similar internal audit capability levels produce divergent audit quality outcomes in the public sector.
Local Government Integrity and Human Resource Competence in Enhancing Financial Reporting Quality: A Systematic Literature Review Faby Saktioriza Nugraha; Saring Suhendro; Chara Pratami Tidespania Tubarad
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2026): (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.v3i1.92

Abstract

The objective of this study is to comprehensively review the literature discussing the synergistic relationship between local government apparatus integrity and human resource (HR) competence on the quality of Local Government Financial Reports (LKPD). Integrity serves as a pillar of good governance, while HR competence constitutes the technical prerequisite for preparing financial reports in accordance with Government Accounting Standards (SAP). The method employed is a Systematic Literature Review (SLR) of reputable journals published in the last five years (2021-2025). The results indicate that integrity mediates and strengthens the influence of competence and budget quality on financial report reliability. This article offers theoretical implications regarding the importance of strengthening a culture of integrity alongside enhancing accounting competence for officials preparing the LKPD.
Digital Performance Management and Work Discipline: Implications for Performance Allowances in Local Government Nuryati; Yunita Sari; Mardiah Kenamon; Dadang Kurnia
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2026): (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.v3i1.95

Abstract

The rapid development of information technology has encouraged various government agencies to adopt digital systems in order to improve the effectiveness and efficiency of public services. One form of implementation of this technology is the application of electronic systems in the bureaucracy based on public policy aimed at regulating and continuing the quality xof bureaucratic reform. Employee performance is closely related to performance assessment, the results of which can be used for human resource decision-making and evaluation purposes. OKU Regency implemented an electronic performance system (e-Kinerja) as a basis for providing allowances to improve discipline and performance. Ineffectiveness and inefficiency of a person in working, if not evaluated, will result in the level of employee discipline, especially in OKU Regency. Therefore, this study aims to examine in more depth the effect of the E-Kinerja Application in improving work discipline on performance allowances for sub-district civil servants in East Baturaja District, OKU Regency.
Increasing the Profitability of Pottery MSMEs through Financial Efficiency and Production Optimization in Tabanan Regency Bevi Libraeni; Mila Rosa Desmayani; Nonik Erawati; Rudiharta Pratama Giri
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2026): (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.v3i1.96

Abstract

This study aims to analyze strategies for increasing the profitability of pottery Micro, Small, and Medium Enterprises (MSMEs) through financial efficiency and production process optimization in Tabanan Regency, Bali. The research employed a mixed-method approach combining qualitative and quantitative analysis through literature review, secondary data analysis, and case studies involving selected pottery MSMEs. Data were obtained from financial records, production reports, and interviews with business owners, and were analyzed using comparative descriptive analysis to assess conditions before and after the implementation of efficiency strategies. The findings indicate that the implementation of structured financial management, including cash flow planning and raw material inventory control, reduced operational costs by approximately 20%. Meanwhile, production optimization through process standardization and the adoption of simple technologies, such as controlled firing systems, increased daily production capacity by up to 30% and reduced defect rates. Furthermore, product diversification and digital marketing strategies expanded market reach and improved revenue stability. This study highlights the importance of integrating financial efficiency, production optimization, innovation, and risk management to support sustainable growth and enhance the competitiveness of pottery MSMEs.
Development Strategy for the Merah Putih Village/Sub-district Cooperative in Ogan Komering Ulu Regency Eko Mardiantoro; Fifian Peramata Sari; Yetty Oktarina; Indah Purnomowati
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2026): (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.v3i1.97

Abstract

The Indonesian economy has been built on active community participation, with cooperatives serving as key instruments for inclusive economic development. The Merah Putih Village/Sub-district Cooperative (Koperasi Desa/Kelurahan Merah Putih KDKMP) plays a strategic role as a community-based economic institution that manages local resources, accommodates community aspirations, and creates productive employment opportunities. In Ogan Komering Ulu (OKU) Regency, cooperative potential remains underutilized; official data from 2024 indicate that out of 396 registered cooperatives, 168 were inactive due to limited human resources and weak managerial systems. This study aims to analyze the development strategy of KDKMP in OKU Regency. A quantitative descriptive method was employed using SWOT analysis. The sample consisted of 10 KDKMPs with 80 respondents, including cooperative managers and members, selected through purposive sampling. The results show that KDKMP development is positioned in Quadrant I, indicating strong internal conditions and favorable external opportunities. Accordingly, the recommended strategic priority is an SO (Strength–Opportunity) strategy, emphasizing the optimization of internal strengths to capitalize on external opportunities in order to enhance cooperative performance and sustainability.

Page 3 of 4 | Total Record : 33

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