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Jurnal JUEMA
Published by CV. Armas Suan Sejahtera
ISSN : 30632110     EISSN : -     DOI : -
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
Jurnal JUEMA (Jurnal Ekonomi, Manajemen dan Akuntansi) dengan nomor registrasi ISSN 3063-2110 (Online) adalah jurnal peer-review, yang menyediakan forum untuk menerbitkan artikel ilmiah di bidang ekonomi, manajemen dan akuntansi, termasuk hasil penelitian asli, ulasan ilmiah baru, dan kritik atau komentar tentang ekonomi saat ini. Jurnal JUEMA (Jurnal Ekonomi, Manajemen dan Akuntansi) yang diterbitkan dua kali dalam setahun. Jurnal Ekonomi, Manajemen dan Akuntansi menerima artikel atau manuskrip di bidang ekonomi, manajemen keuangan, manajemen strategis, manajemen pemasaran, bisnis dan akuntasi keuangan, umum, dan perpajakan dari berbagai sumber, akademisi dan peneliti, baik nasional maupun internasional.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 2 No. 2 (2025): November" : 5 Documents clear
IMPLEMENTASI SISTEM AKUNTANSI BERBASIS AKRUAL DI DESA DAMPAKNYA TERHADAP TRANSPARANSI KEUANGAN Afrizal Batubara; Rina Malahayati; Gundahara, Gundahara
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2025): November
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

This study aims to analyze the effect of the Implementation of Accrual-Based Accounting System (SA-Akrual) on Financial Transparency in Kuta Mijele Village, Southeast Aceh. The research background is driven by the demands of good governance and the substantial allocation of Village Funds, which require accountable and transparent management. The research method employed a quantitative approach with data collection through questionnaires distributed to 40 respondents comprising village officials and community leaders. Data were analyzed using simple linear regression with the help of SPSS 25. The results prove that the Implementation of SA-Akrual has a positive and significant effect on Financial Transparency, as indicated by a regression coefficient of 0.648 and a significance of 0.000. The SA-Akrual variable contributes 41.2% to explaining the variation in Financial Transparency, while the remaining 58.8% is influenced by other factors outside the model. Qualitative findings reveal that the mechanism of influence occurs through process standardization, improved information quality, and the creation of a clear audit trail. Key supporting factors include the leadership commitment of the village head and community participation. This study concludes that SA-Akrual acts as a catalyst for transparency but needs to be supported by enhanced human resource capacity and more effective information dissemination strategies. Practical recommendations are directed at the village government for ongoing training and innovation in presenting financial reports that are easily understood by the community
PERAN STRATEGI PROMOSI DALAM MENINGKATKAN VOLUME PENJUALAN PADA PT ALFAMART KUTACANE Lopiga, Desy; Nasruddin, Nasruddin; Bahrul Ilmi
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2025): November
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

In an effort to retain its customers, PT. Alfamart is required to be responsive and meticulous in understanding customer desires and satisfaction. Alfamart runs weekly promotions every month. The researcher wanted to determine whether these weekday promotional prices have an impact. Meanwhile, with the increasing competition, minimarkets in Medan often publish brochures containing promotional prices at specific times. The purpose of this study was to determine and analyze "The Role of Promotional Strategies in Increasing Sales Volume at PT. Alfamart Kutacane." This study used a quantitative approach, a research method based on the philosophy of positivism, to examine a specific population or sample. The data source was consumers shopping at Alfamart Kutacane by distributing questionnaires, and respondents' answers were measured using a Likert scale. Secondary data, sourced from the company, included sales data, a general overview of the company, and its organizational structure. The collected data was analyzed using SPSS software, consisting of descriptive statistical tests, classical assumption tests, simple linear regression, and partial hypothesis tests and coefficients of determination. The results showed that promotion partially had a positive and significant effect on sales volume at PT Alfamart Kutacane. The adjusted R-square value was 0.514, indicating that the promotion variable could explain 51.4% of the variation in sales volume at PT Alfamart Kutacane, while the remaining 48.6% was explained by independent variables not examined, such as service quality and promotion.
PENGARUH PARTISIPASI MASYARAKAT DAN TRANSPARANSI PENGELOLAAN DANA DESA TERHADAP KEBERHASILAN PENGELOLAAN DANA DESA DI DESA PERAPAT HILIR KECAMATAN BABUSSALAM Muhammad Rejeki Gaos; Rila Maufira; Jamaris, Edi
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2025): November
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

This study aims to analyze the influence of community participation and transparency on the success of village fund management in Perapat Hilir Village, Babussalam District, Southeast Aceh Regency. The background of this study is based on the importance of implementing the principles of good governance, especially in the management of village funds, which requires active community involvement and openness of information from the village government. This study uses a quantitative approach with a survey method, where data is collected by distributing questionnaires to respondents who are directly involved in the management and utilization of village funds. The results of the analysis show that transparency has a significant influence on the success of village fund management, while community participation has not made a significant contribution partially. However, simultaneously, both variables play an important role in influencing the level of success of village fund management. This finding confirms that openness of information carried out consistently and systematically by the village government is a key factor in encouraging accountability and effectiveness in the use of village funds. This study has implications for strengthening more transparent and participatory village governance policies. In addition, this study is also expected to be a reference for further research in examining other variables that also influence the effectiveness of village fund management in various regional contexts
ANALISIS KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN METODE DUPONT PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2022-2024 Pajar Anugrah; Ardi Hirmansah; Rina Malahayati
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2025): November
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

This study analyzes the influence of Net Profit Margin (NPM), Total Asset Turnover (TATO), and Equity Multiplier (EM) on Return on Equity (ROE) across 13 companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This timeframe is crucial for capturing the post-pandemic recovery dynamics marked by inflation and rising interest rates. The analytical method employed was panel data regression using the Fixed Effect Model (FEM). The findings indicate that simultaneously, NPM, TATO, and EM have a significant influence on ROE, with the model explaining approximately 78.5% of the ROE variation. Partially, NPM and TATO were both found to have a positive and significant effect on ROE. This confirms that operational efficiency (NPM) in managing costs and asset utilization efficiency (TATO) in generating sales are fundamental factors for boosting equity profitability. However, the Equity Multiplier (EM) showed a positive coefficient but was not statistically significant (p-value 0.084, above the 5% threshold) toward ROE. The insignificance of EM is interpreted as a potential result of increased debt costs due to rising interest rates, which could neutralize the positive effects of leverage. The implications of this study highlight the need for company management to focus on operational strengths and asset efficiency as the key sustainable drivers of ROE
PENGARUH MEDIA SOSIAL, DESAIN KONTEN PEMASARAN, DAN PERSEPSI HARGA TERHADAP KEPUTUSAN PEMBELIAN PRODUK LOKAL OLEH MILENIAL DI ACEH TENGGARA Ayu Ara; Sabitah, Sabitah; Hasan, Muridha
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2025): November
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

This study examines the influence of social media, marketing content design, and price perception on the purchasing decisions of local products among millennials in Aceh Tenggara Regency. The research is motivated by the increasing role of digital technology and social media in shaping consumer behavior, particularly among millennials, who show a strong preference for engaging, informative, and visually appealing digital content. Understanding how these factors affect purchasing decisions is critical for local businesses seeking to enhance their competitiveness in the digital marketplace. This research employs a quantitative approach using a survey method, distributing structured questionnaires to 100 millennial respondents aged 20–35 years who have previously purchased local products. Data collected were analyzed using multiple linear regression to determine both the partial and simultaneous effects of the three independent variables on purchasing decisions. The results reveal that social media, marketing content design, and price perception significantly influence the buying decisions of millennials, both individually and collectively. These findings suggest that local SMEs can enhance consumer interest and loyalty by leveraging effective digital marketing strategies, including creative content presentation and appropriate pricing policies. Furthermore, the study provides insights for regional governments to support adaptive promotional initiatives that strengthen local product visibility and competitiveness in the digital era. This research contributes to the understanding of millennial consumer behavior and practical marketing strategies for local product development.

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