Journal of Economics, Management and Accounting (JEMA)
Journal of Economics, Management and Accounting (JEMA) is a journal in the fields of Economics, Management and Accounting with the scope of Development Economics, Accounting, Sharia Economics, Banking, Taxation, Commercial Insurance (Loss), Economic Education, Accounting Education, Cooperative Economic Education, Management, Sharia Management, Financial Administration (Office, Tax, Hotel, Logistics, etc.), Marketing, Transportation Management, Industrial Management, Information Management, Secretariat, Business Economics, E-business, Consumer Behavior, Entrepreneurship, Finance, Public Policy, Human Resource Management, Organizational Behavior, Management Marketing, Service Quality, Banking Accounting, Accounting Information Systems, Accounting Education, Taxation, Capital Market and Investment, SME Accounting, Rural Credit Institution Accounting, and other economic science families.
Articles
29 Documents
<![CDATA[Implementation Of Halal Supply Chain Management in The Supply Of Chicken Meat At Market Raya Padang ]]>
<![CDATA[Wahyu Kurniawan]]>;
<![CDATA[Hendri Andi Mesta]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 1 No. 02 (2024): Journal of Economics, Management and Accounting (JEMA) ]]>
Publisher : <![CDATA[Devitara Innovations ]]>
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<![CDATA[In Padang there are many traditional markets, but not all markets have permission to slaughter poultry in the market because there are still many markets that do not meet the requirements. In the traditional markets of Padang city that meet the terms and conditions for slaughtering poultry, one of them is the Padang fair market. Apart from that market, there are also those who are not allowed to slaughter poultry in the market. However, currently there are still many cuts being carried out in traditional markets in Padang, including Mr Taufik's cuts in the Padang Raya market. Based on the results of field observations that I carry out with workers every day, these cuts can be prepared. chickens that are ready to sell are 70 kw. So, because of the differences, researchers want to understand the supply chain in depth, the differences between cuts that are permitted and cuts that are not permitted. The author's consideration for choosing a qualitative approach is because the qualitative approach is carried out in natural conditions, or focuses directly on the data source so that in-depth information and more valid data will be obtained in accordance with the research background and field conditions. Based on this research, the population is not greater than 100 respondents, so the author took 100% of the population at Pasar Raya Padang, namely 12 respondents. The implementation of halal supply chains for chicken traders at Pasar Raya Padang has shown a strong commitment to fulfilling halal standards in the supply chain. These chicken traders have taken important steps in ensuring the halalness of their products, starting from selecting trusted suppliers to strict quality control practices. Chicken traders have paid attention to various important aspects in the halal supply chain, including selecting trusted suppliers, appropriate slaughtering processes with Islamic principles, separation of halal and non-halal products, as well as maintenance of cleanliness and sanitation at every stage of the production, storage, transportation and sales processes. challenges faced by chicken traders, such as high costs to obtain halal certification, lack of attention on the halalness of chicken feed, and the need for updates in halal supply chain management practices. Traders need to pay more attention to the halalness of the chicken feed ingredients used to ensure that the entire production process meets halal standards. Chicken traders need to maintain the quality of the chicken meat they sell and provide understanding to consumers to pay attention to the quality of the chicken meat they buy. Traders should consider obtaining halal certification as a step to increase consumer confidence and the sustainability of their business. Traders can take additional steps to increase transparency and accountability in the halal supply chain, such as by increasing the use of technology and information systems.]]>
<![CDATA[Influence Disclosure of Sustainability Report on Company Value with Profitability As a Moderate for Companies Listed in the SRI – KEHATI Stock Index for the 2020 - 2022 Period ]]>
<![CDATA[Olivia Almaeri]]>;
<![CDATA[Aimatul Yumna]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 1 No. 02 (2024): Journal of Economics, Management and Accounting (JEMA) ]]>
Publisher : <![CDATA[Devitara Innovations ]]>
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<![CDATA[This research aims to empirically prove the effect of sustainability report disclosure on company value with use profitability as variable moderation as well as size company and leverage as variable control. This research is quantitative research using secondary data obtained from the company's annual report and the company's sustainability reporting report. The population in this study are companies that are members of the SRI - KEHATI stock index from 2020-2022. The number of samples used in this research was 47 data. The data analysis technique used is Moderate Regression Analysis with the software used for data processing is SPSS version 2.3. Based on the results of the analysis, it is known that the sustainability report has a negative effect on mark company, and profitability No moderate connection between sustainability reports and mark company.]]>
<![CDATA[Implementation Of Total Quality Management (TQM) At the Lovely Beauty Center Padang Clinic ]]>
<![CDATA[Nadhira Rinanta]]>;
<![CDATA[Hendri Andi Mesta]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 1 No. 02 (2024): Journal of Economics, Management and Accounting (JEMA) ]]>
Publisher : <![CDATA[Devitara Innovations ]]>
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<![CDATA[Objective from study is know Implementation Total Quality Management (TQM) in clinics Lovely Beauty Center Padang. Research used is study qualitative with method descriptive, with Informant study use technique purposive sampling, techniques collection data with observation, interview And documentation, Steps used data collection, data reduction, data presentation. Results in implementing Total Quality Management researcher uses 4 components like customer focus, cooperation team, training and education, as well exists engagement and empowerment employee. Clinic Lovely Beauty Centre implementing TQM focusing on customers that is serve customer with friendly and honest, Implementation TQM cooperation team at the Clinic Lovely Beauty Centre namely on things that are of a nature urgent just. Where are the employees requested For help work other fields that require, Clinic Lovely Beauty Centre implementing TQM education and training that is with conducting training and training seminars, and the lovely beauty clinic centre implement TQM engagement and empowerment employee on pickup decision.]]>
<![CDATA[Analysis of Factors Affecting Inequality in Indonesia ]]>
<![CDATA[Meisha Fatma Wijaya]]>;
<![CDATA[Elisa Clara Saragih]]>;
<![CDATA[Reneva Manurung]]>;
<![CDATA[Juan Charlos Sibarani]]>;
<![CDATA[Anisa Sanas Nalamjra]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 1 No. 02 (2024): Journal of Economics, Management and Accounting (JEMA) ]]>
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<![CDATA[This research aims to determine the influence of GRDP, government expenditure, population density, investment, and open unemployment on the Gini ratio in Indonesia during the period 2014–2023. The analysis technique uses E-Views 12 by selecting the Error Correction Model (ECM). Based on the results of the analysis, it can be concluded that the variables GRDP, population density, open unemployment, and government expenditures have a partial effect on the Gini ratio. Meanwhile, the investment variable has no partial effect on GRDP. In the GRDP variables, population density, open unemployment, government expenditures, and investment have a simultaneous influence on the Gini ratio.]]>
<![CDATA[Exploring Online Shopping Trends: The Impact of Lifestyle on Gen Z Students' Purchasing Decisions on Shopee ]]>
<![CDATA[Virginia Eka Putri Kinanti]]>;
<![CDATA[Afifatus Solichah]]>;
<![CDATA[Novi Handayani]]>;
<![CDATA[Mellya Imroatul Maghfiroh]]>;
<![CDATA[Eka Yuli Abdiana]]>;
<![CDATA[Putri Amalia Ramadani]]>;
<![CDATA[Nur Afiqfah]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 1 No. 02 (2024): Journal of Economics, Management and Accounting (JEMA) ]]>
Publisher : <![CDATA[Devitara Innovations ]]>
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<![CDATA[How their lifestyle and influence on Shopee purchasing decisions is the purpose of this study. Gen Z, known as digital natives, exhibit unique shopping behavior patterns driven by technological advances and easy access to information. This study collects data quantitatively through a survey method to collect data from 61 generation Z students from the faculty of economics at the University of Nahdlatul Ulama Sidoarjo class of 2021. The results showed that online shopping trends have a significant effect on purchasing decisions and lifestyle has a significant effect on purchasing decisions. This research provides detailed insights into the online shopping behavior of Gen Z students and helps e-commerce industry stakeholders develop more efficient marketing strategies that meet the needs and preferences of younger customers.]]>
<![CDATA[The Effect of Debt Policy on Financial Performance in Automotive Sub-Sector Companies Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Puput Nabila]]>;
<![CDATA[Alwi Alwi]]>;
<![CDATA[Herman Herman]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 1 No. 02 (2024): Journal of Economics, Management and Accounting (JEMA) ]]>
Publisher : <![CDATA[Devitara Innovations ]]>
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<![CDATA[This study uses three indicators, namely the short-term debt ratio and the long-term debt ratio, to see the effect on profitability measured using return on equity. This study uses a sample of this research is the sub-sector of automotive companies listed on the Indonesia Stock Exchange (IDX) in 2013 - 2022. The observable sample was 5 samples that met the criteria for ten years of research. The sampling method used is purposive sampling. The data analysis method used is multiple linear regression analysis. The results of this study show that short-term debt variables have a negative and significant effect on profitability, this can be seen with a level of significance with a value of 0.034 < 0.05. The long-term debt variable has a negative and insignificant effect on profitability, this is also seen with a level of significance with a value of 0.007 < 0.05.]]>
<![CDATA[Financial Ratio Analysis to Measure Financial Performance at Pt. Aneka Tambang (Persero) Tbk. ]]>
<![CDATA[Ratu Safira Nurasyifa]]>;
<![CDATA[Alwi Alwi]]>;
<![CDATA[Nurhayati Nurhayati]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 1 No. 02 (2024): Journal of Economics, Management and Accounting (JEMA) ]]>
Publisher : <![CDATA[Devitara Innovations ]]>
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<![CDATA[The purpose of this study is to analyze and find out how much financial performance PT. In measuring the company's financial performance, the data analysis technique used is financial ratio analysis which includes 1). Liquidity (Current ratio) 2). Solvency (debt to assets ratio) 3). Activity (Total asset turnover) and 4). Profitability (Return on equity). By using the One Sample T-test with the help of the SPSS Version 26 program. The sample used in this study is financial statements in the form of data on sales, current debt, total debt and net profit for the last 10 consecutive years from 2013 to 2022. Based on the results of research and analysis, it shows that 1). The financial performance of PT. Aneka Tambang (Persero) Tbk during 2013-2022 reviewed from the liquidity ratio (Current ratio) the results of the study show that the indicator is not performing well. 2). Solvency (debt to asset ratio), the results of the study show that the indicator is not performing well. 3). Activities (Total asset turnover), the results of the financial performance research of PT. Aneka Tambang (Persero) Tbk, which is considered not good. 4). The results of the calculation of the Profitability ratio (Return on equity) show that the financial performance of PT. Aneka Tambang (Persero) Tbk, from this indicator, is also considered to be performing poorly.]]>
<![CDATA[The Effect of Working Capital Turnover on Profitability at Telkom Indonesia Tbk ]]>
<![CDATA[Fitrianingsih Fitrianingsih]]>;
<![CDATA[Alwi Alwi]]>;
<![CDATA[Nurul Huda]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 1 No. 02 (2024): Journal of Economics, Management and Accounting (JEMA) ]]>
Publisher : <![CDATA[Devitara Innovations ]]>
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<![CDATA[This study aims to produce information in the form of a more in-depth explanation of the effect of working capital turnover on return on equity. And obtained the results from processed data on how much the working capital turnover affects return on equity (ROE). The research method used in this study is associative which is to know the influence between two or more variables in the form of annual financial statements from 2018 to 2022. Based on the calculation with the simple linear regression equation Y = 27.890 + 0.080X, it means that if the working capital turnover value is 0, the return on equity (ROE) value is 0.080% and if the working capital turnover increases by Rp. 1,- then the return on equity will increase by 0.080%. The value of R = 0.725 implies that the relationship between working capital turnover and return on equity (ROE) is strong. While the value of R2 = 0.525 or 52.5%, meaning that the return on equity is influenced by the turnover of working capital of 52.5%, the remaining 47.5% is influenced by other variables that are not studied. Meanwhile, from the T test resulting in a sig of 0.018 < 0.05, the H1 will be accepted, and based on the Thitung test of 2.975 which means that the variable of the T value of the calculation is greater than the Table of 1.860 proves that the turnover of working capital has a significant effect on return on equity (ROE).]]>
<![CDATA[The Influence of Altman Z-Score Bankruptcy Prediction Model on Stock Prices in the Textile and Garment Sub-Sector Companies ]]>
<![CDATA[M. Rony Muhazir]]>;
<![CDATA[Alwi Alwi]]>;
<![CDATA[Herman Herman]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 1 No. 02 (2024): Journal of Economics, Management and Accounting (JEMA) ]]>
Publisher : <![CDATA[Devitara Innovations ]]>
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<![CDATA[This research aims to help investors evaluate the financial health of companies listed on the IDX. The Altman Z-Score model, given by Z = 1.2 X1 + 1.4 X2 + 3.3 X3 + 0.6 X4 +1,0 X5 This study also examines the impact of the Z-Score on stock prices, which is recorded after a company releases its financial reports. A total of 3 manufacturing companies were selected for research using purposive sampling. The results of the Z-Score calculation show that there are no companies that are potentially on the verge of bankruptcy, all three companies are in the safe zone, and this shows that they are financially healthy. Simple regression analysis shows that the Z-Score value has a direct effect on stock prices. Likewise, the value of the T Test results has a significant influence on stock prices. The objective of this study is to ascertain if there is a significant correlation between the Altman Z-Score and the volatility in a company's stock price. The results of this investigation could offer valuable insights for investors, financial analysts, and stakeholders in making informed decisions and risk evaluations.]]>
<![CDATA[Capital Market Reaction To The Inaugural Of The Carbon Exchange On Lq45 Low Carbon Leaders Stock In Indonesia (Study of Events on LQ45 Low Carbon Leaders Index Shares) ]]>
<![CDATA[Farhan Al Azhar Besri]]>;
<![CDATA[Aimatul Yumna]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 1 No. 01 (2023): Journal of Economics, Management and Accounting (JEMA) ]]>
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<![CDATA[This research aims to analyze how the stock market responded to the event of the inauguration of the Carbon Exchange by the President of the Republic of Indonesia Joko Widodo, with a focus on companies included in the LQ45 Low Carbon Leaders index . This study uses a quantitative approach. The population studied consisted of companies listed on the Indonesian Stock Exchange. The research sample consisted of 27 of the 30 companies in the LQ45 Low Carbon Leaders index sector listed on the Indonesian Stock Exchange. Sampling was carried out using a purposive sampling method, using secondary data obtained through direct inspection on the idx.co.id and Yahoo Finance sites. Data analysis was carried out using descriptive statistical analysis, normality test using Kolmogorov-Smirnov (KS) , and difference tests using the Paired Sample T-Test and Wilcoxon Signed-Rank methods . The results of this study show that there is no significant difference in Average Abnormal Return (AR) and Average Trading Volume Activity (TVA) before and after the event, however there are differences in Abnormal Return (AR) and Trading Volume Activity (TVA) on each day. around the observation.]]>
