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[Management Development for Improving Service Quality in Mba Fhera's Grilled Chicken MSME ]]>
<![CDATA[Ita Purnama]]>;
<![CDATA[Ashabili Shainalli]]>;
<![CDATA[Risma Damayanti]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 2 No. 01 (2024): Journal of Economics, Management and Accounting (JEMA) ]]>
Publisher : <![CDATA[Devitara Innovations ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to analyze the influence of management development on improving service quality in Mba Fhera's Grilled Chicken MSME. A descriptive qualitative approach with a case study method was used. Data were obtained through observation, in-depth interviews with the business owner, and field documentation. The findings indicate that management development encompassing resource management, operational systems, and service strategies significantly impacts service quality enhancement. Key success factors for this MSME include adaptability to technology, consistent product quality, and commitment to customer service. This study provides practical contributions for MSME actors to enhance competitiveness through adaptive and sustainable managerial strategies.]]>
<![CDATA[Financial Accountability of Non-Profit Organizations under PSAK No. 45: A Case Study of Masjid Raya Taqwa Muhammadiyah, Medan ]]>
<![CDATA[Putri Gami, Emelia Rahmadany]]>;
<![CDATA[Harahap, Nur’ain]]>;
<![CDATA[Marpaung, Ade Putra]]>;
<![CDATA[Siregar, Hot Berlian]]>;
<![CDATA[Susanto, Agus]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 2 No. 02 (2025): Journal of Economics, Management and Accounting (JEMA) ]]>
Publisher : <![CDATA[Devitara Innovations ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to analyze the financial management accountability of a non-profit organization, particularly Masjid Raya Taqwa Muhammadiyah in Medan, based on the standards outlined in PSAK No. 45. As a non-profit entity, a mosque is obligated to prepare financial statements that are transparent and accountable to maintain public trust, especially from donors. However, the financial reporting practices observed at the mosque remain relatively simple and do not yet comply with PSAK No. 45, which includes the statement of financial position, statement of activities, statement of cash flows, and notes to the financial statements. This research employs a qualitative method with a case study approach. Data were collected through direct observation, interviews with mosque administrators, and documentation of financial records. The study found that the mosque management has shown an effort toward transparency by publicly announcing financial updates to the congregation on a weekly basis. Despite this, financial management practices still fall short of fulfilling both vertical and horizontal accountability as prescribed by PSAK No. 45. The results indicate a need for improved understanding and implementation of non-profit financial reporting standards. Enhancing the capacity of mosque administrators in applying PSAK No. 45 is essential to ensure more systematic, informative, and accountable financial reporting.]]>
<![CDATA[The Effect of Debt to Equity Ratio (DER) on Return on Equity at PT Astra Agro Lestari Tbk ]]>
<![CDATA[Saradillah, Linda]]>;
<![CDATA[Alwi, Alwi]]>;
<![CDATA[Huda, Nurul]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 2 No. 02 (2025): Journal of Economics, Management and Accounting (JEMA) ]]>
Publisher : <![CDATA[Devitara Innovations ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study investigates the effect of the Debt to Equity Ratio (DER) on Return on Equity (ROE) at PT Astra Agro Lestari Tbk. DER represents the proportion of debt to equity in a company's capital structure, whereas ROE reflects the company’s ability to generate profits from its shareholders’ equity. The research employs a quantitative approach using secondary data derived from the company’s annual financial statements for the period 2012–2023. A simple linear regression analysis is conducted to assess the relationship between the variables. The findings reveal that DER does not have a statistically significant effect on ROE. This indicates that changes in the company’s capital structure, particularly in terms of debt utilization, do not substantially impact the returns earned by shareholders. The study suggests that other factors—such as operational efficiency, asset utilization, and strategic financial management—may play a more prominent role in influencing ROE. These results provide valuable insights for investors and corporate decision-makers regarding the relative importance of capital structure in shaping financial performance.]]>
<![CDATA[Digitalization of the Sharia Economy: A Literature Review on the Role of Information Technology in Driving Economic Growth ]]>
<![CDATA[Purba, Elvitrianim]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 2 No. 02 (2025): Journal of Economics, Management and Accounting (JEMA) ]]>
Publisher : <![CDATA[Devitara Innovations ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The digitalization of the sharia economy has become an important driver in strengthening the halal industry, Islamic banking, and sharia-based financial services globally. Information technology plays a strategic role in improving efficiency, expanding access, and fostering innovation within sharia-compliant economic activities. This study employs a literature review method to analyze the contribution of information technology to the growth of the sharia economy, particularly in the context of fintech, e-commerce, digital payment systems, and blockchain-based contracts. Findings from the reviewed literature indicate that the integration of technology into the sharia economy enhances financial inclusion, promotes transparency, and increases transaction security. Nevertheless, digital transformation also poses challenges such as regulatory adaptation, cybersecurity risks, and the need for digital literacy. This study contributes to the body of knowledge by offering an up-to-date synthesis of the role of information technology in driving the growth of the sharia economy, while highlighting opportunities and challenges in its implementation.]]>
<![CDATA[An Analysis of the Control Environment and Whistleblowing Mechanisms on Fraudulent Practices by Village Government Officials in Bangka La’o, Manggarai Regency ]]>
<![CDATA[Baso, Susana Purnamasari]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 2 No. 02 (2025): Journal of Economics, Management and Accounting (JEMA) ]]>
Publisher : <![CDATA[Devitara Innovations ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study was conducted at the Bangka La’o Village Office, Manggarai Regency, using primary and secondary qualitative data obtained through observation, interviews, and documentation. Data analysis followed the stages of collection, reduction, presentation, and conclusion drawing. The findings reveal that the control environment in Bangka La’o Village is highly unconducive, which has facilitated fraudulent practices by village officials. The seven indicators of the control environment are interrelated and contribute to the weakness of the oversight system. Furthermore, the presence of whistleblowers has proven effective in uncovering fraud cases, encouraging follow-up actions, and raising awareness among both village officials and the community in monitoring the village governance system. Based on these results, it is recommended that the village government strengthen internal control in accordance with the Ministry of Home Affairs Regulation No. 20 of 2018, enhance public awareness of whistleblowing, and establish a reporting system that ensures whistleblower protection in order to prevent future fraudulent practices. ]]>
<![CDATA[The Influence of Barbershop Interior Design Elements on Visitor Comfort (Case Study at Chaptain Barbershop) ]]>
<![CDATA[Akira, Muhammad]]>;
<![CDATA[Muhajirin, Muhajirin]]>;
<![CDATA[Aryani, Feni]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 2 No. 02 (2025): Journal of Economics, Management and Accounting (JEMA) ]]>
Publisher : <![CDATA[Devitara Innovations ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to analyze the influence of interior design elements on visitor comfort at Chaptain Barbershop. The design elements examined include lighting, color, spatial layout, air circulation, and furniture. The research employed a quantitative approach using a questionnaire distributed to 100 respondents who are customers of Chaptain Barbershop. The collected data were analyzed using validity and reliability tests, multiple linear regression, as well as F-test and t-test to examine the hypotheses. The results indicate that lighting, spatial layout, and furniture have a significant effect on visitor comfort, while color and air circulation also have an impact but are less dominant. Simultaneously, all five interior design elements positively contribute to visitor comfort. These findings highlight the importance of proper interior design arrangements in enhancing the quality of customer experience in service spaces.]]>
<![CDATA[The Effect of Sales Growth, Profit Growth, and Firm Size on Stock Prices at PT Indofood (CBP) Sukses Makmur Tbk ]]>
<![CDATA[Sriwahyuningsih, Sriwahyuningsih]]>;
<![CDATA[Huda, Nurul]]>;
<![CDATA[Julaiha, Julaiha]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 2 No. 02 (2025): Journal of Economics, Management and Accounting (JEMA) ]]>
Publisher : <![CDATA[Devitara Innovations ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to analyze the influence of sales growth, profit growth, and company size on stock prices at PT Indofood (CBP) Sukses Makmur Tbk. The research is motivated by the importance of financial performance indicators in determining stock price movements, as investors often use these variables to evaluate company value. The study employs a quantitative approach using secondary data from the company’s financial reports and stock market performance. Multiple linear regression is applied to test the effect of the independent variables on the dependent variable. The findings show that sales growth and profit growth have a significant positive effect on stock prices, while company size does not show a significant influence. These results indicate that investors pay more attention to financial performance related to growth factors rather than company size in making investment decisions.]]>
<![CDATA[The Effect of Liquidity and Solvency Ratios on Financial Performance at PT. Pegadaian (Persero) ]]>
<![CDATA[Thaliya, Anna Bella]]>;
<![CDATA[Pratiwi, Aliah]]>;
<![CDATA[Huda, Nurul]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 2 No. 02 (2025): Journal of Economics, Management and Accounting (JEMA) ]]>
Publisher : <![CDATA[Devitara Innovations ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study examines the effect of liquidity and solvency ratios on the financial performance of PT Pegadaian (Persero), focusing on Return on Equity (ROE) as the profitability indicator. The independent variables analyzed are Quick Ratio (QR), Debt to Assets Ratio (DAR), and Debt to Equity Ratio (DER). Using a quantitative associative approach, the study employs secondary data from annual financial statements of PT Pegadaian (Persero) for the period 2014–2023. Data were analyzed using multiple linear regression, supported by classical assumption tests, correlation, and determination coefficient analysis. The results indicate that QR, DAR, and DER, both individually and simultaneously, do not significantly influence ROE. This suggests that liquidity and solvency are not the primary determinants of the company’s profitability, with operational efficiency, product innovation, and marketing strategies likely playing a more dominant role. These findings imply that management should maintain financial ratio stability while emphasizing business strategies that enhance profitability. Future research is recommended to expand the study period and sample, incorporate additional financial variables such as ROA, NPM, Current Ratio (CR), and Operating Cash Flow, and utilize more comprehensive analytical methods, including panel data regression or comparative analysis with similar financial service companies.]]>
<![CDATA[The Influence of Discipline and Teamwork on Employee Work Motivation at the Rasanae Barat District Office ]]>
<![CDATA[Zaelani, Gufran]]>;
<![CDATA[Hidayanti, Mawar]]>;
<![CDATA[Kusumayadin, Firmansyah]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 2 No. 02 (2025): Journal of Economics, Management and Accounting (JEMA) ]]>
Publisher : <![CDATA[Devitara Innovations ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to analyze the influence of work discipline and teamwork on employee motivation at the Rasanae Barat District Office. The research employed a quantitative approach using questionnaires distributed to employees as respondents. Data were analyzed using multiple linear regression to determine the relationship and contribution of independent variables to the dependent variable. The results indicate that work discipline and teamwork significantly affect employee motivation, with a contribution rate of 90.4%. These findings highlight that enhancing discipline and team synergy can optimally improve employees’ work motivation. The study also recommends strengthening work regulations, continuous coaching, and developing effective communication and collaboration among employees to foster a professional work culture. Future research is suggested to include additional variables such as leadership, work environment, or compensation to obtain a more comprehensive understanding of factors influencing work motivation.]]>
