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
53 Documents
<![CDATA[Management Development for Improving Service Quality in Mba Fhera's Grilled Chicken MSME ]]>
<![CDATA[Purnama, Ita]]>;
<![CDATA[Shainalli, Ashabili]]>;
<![CDATA[Damayanti , Risma]]>
<![CDATA[ Journal of Economics, Management and Accounting (JEMA) Vol. 2 No. 01 (2024): Journal of Economics, Management and Accounting (JEMA) ]]>
Publisher : <![CDATA[Devitara Innovations ]]>
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<![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 ]]>
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<![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 ]]>
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<![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.]]>
