JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi
JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi merupakan jurnal ekonomi, manajemen dan akuntansi yang diterbitkan secara periodik dengan metode peer-review dan blind reviewer oleh Institut Teknologi dan Bisnis Indonesia. JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi memiliki memiliki ISSN 3090-3068 (Online - Elektronik) sesuai dengan Nomor SK ISSN: 30903068/II.7.4/SK.ISSN/05/2025. JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi menyediakan sarana publikasi nasional bagi para peneliti baik profesional maupun akademisi pada bidang penelitian yang berhubungan dengan ekonomi, akuntansi serta manajemen. Jurnal ini dapat memuat berbagai pendekatan metodologis dalam mengidentifikasi dan memecahkan masalah-masalah penting yang muncul dan masalah ekonomi, akuntansi dan manajemen. JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi publish 3 (tiga) issue dalam 1 tahun, yaitu pada bulan: April (Issue 1), Agustus (Issue 2), dan Desember (Issue 3) JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi meliput berbagai pendekatan penelitian, yaitu: metode kuantitatif, kualitatif, dan campuran. JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi berfokus pada berbagai tema, topik, dan aspek bisnis, ekonomi, manajemen, dan akuntansi, termasuk (namun tidak terbatas) pada topik-topik berikut: 1. Manajemen bisnis dan perbankan: Manajemen keuangan dan kekayaan, Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Strategis, Operasional, Kewirausahaan, Etika Perbankan, Operasional dan Manajemen Perbankan. 2. Ilmu Ekonomi: Ekonomi Publik, Ekonomi Internasional, Ekonomi Pembangunan Perbankan dan Lembaga Keuangan, Ekonomi Moneter, Ekonomi Keuangan. 3. Akuntansi: Akuntansi Sektor Publik, Perpajakan, Akuntansi Keuangan, Akuntansi Manajemen, Audit, dan Sistem Informasi.
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<![CDATA[Pengaruh Disiplin, Motivasi, Dan Penilaian Kinerja Terhadap Produktivitas Karyawan ]]>
<![CDATA[Marco Delvico Sihotang]]>
<![CDATA[ JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi ]]>
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<![CDATA[The aim of this research is to ascertain how, in an oil palm plantation environment, the motivation, discipline and performance appraisal of PT Kedawi Jaya employees influence their output. The company is located in Lapangan Bomban Hamlet, Sennah Village, Pangkatan District, Labuhanbatu Regency, North Sumatra Province. The research population was nineteen workers in the harvest/production section and all of them were used as samples. Questionnaires are the main instrument used in the quantitative data collection technique of this research methodology. Descriptive statistics are used to examine the data collected to characterize the distribution of research data and respondent attributes. Based on the research results, (1) employee productivity is significantly and positively influenced by work discipline (significant value 0.002), (2) work motivation has a significant positive effect (significant value 0.035), (3) performance evaluation increases productivity significantly (significant value 0.039), and (4) these three factors simultaneously have a significant effect on employee productivity (significant value 0.000). To encourage increased productivity in general, it is recommended that PT Kedawi Jaya focus more on improving staff discipline, incentives and performance reviews. Actions that can be taken include using personal protective equipment (PPE), providing training to improve discipline, and creating plans to maintain employee motivation and make the performance appraisal process more transparent.]]>
<![CDATA[Analisis Kepatuhan Pekerja Terhadap Penggunaan Alat Pelindung Diri ]]>
<![CDATA[Erlina Marbun]]>
<![CDATA[ JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi ]]>
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<![CDATA[Personal protective equipment (PPE) is equipment that must be used in the workplace so that workers avoid risk factors for work accidents and occupational diseases. However, even though PPE has been provided and its use is regulated, there is still frequent non-compliance by workers with the use of PPE, so training and supervision of the use of PPE while working is needed. This study focuses on the use of PPE by workers at the Sawit Seberang Palm Oil Mill (PKS). This study is a qualitative study with a case study research design, has comprehensive data collection and involves various sources of information. The purpose of this study is to analyze the level of worker compliance with guidelines for the use of PPE in the work environment. From the results of the analysis that has been carried out previously, the frequency of PPE use shows that 80% of workers at PTPN -II Operational PKS Sawit Seberang comply and use PPE routinely and regularly, but there are still a small number of workers who do not use PPE, namely 20% of workers at PTPN-II Operational PKS Sawit Seberang do not comply or do not routinely use PPE, this can potentially interfere with performance. Therefore, it is necessary to make improvement efforts such as creating a supervision and training schedule that can improve workers' understanding of the importance of using PPE while working for the health and safety of workers at PT. Perkebunan Nusantara II PKS Sawit Seberang Operation. Further research is needed regarding workers' compliance with the use of PPE.]]>
<![CDATA[Analisis Risiko Keselamatan dan Kesehatan Kerja Menggunakan Metode Matrik Dan FMEA ]]>
<![CDATA[Falensius Mendrofa]]>;
<![CDATA[Romulo P Aritonang]]>
<![CDATA[ JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi ]]>
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<![CDATA[The concept of Occupational Safety and Health (OSH) focuses on creating a hazard-free work environment. To achieve this goal, a systematic method is needed to identify and manage risks. One popular method is Failure Mode and Effect Analysis (FMEA). FMEA works by breaking down a work process into smaller steps, then identifying potential failures at each step. After that, the impact of each failure is evaluated. Thus, we can prioritize the most effective preventive measures. In the case of PTPN-2 mill, the application of FMEA has successfully identified various potential hazards, such as injuries from falling or being punctured by sharp objects. In response, the company has equipped workers with appropriate Personal Protective Equipment (PPE), significantly reducing the risk level.]]>
<![CDATA[Pengaruh Keselamatan Dan Kesehatan Kerja Terhadap Produktivitas Kerja ]]>
<![CDATA[Jogi Sinaga]]>;
<![CDATA[Rimmar Siringo-Ringo]]>;
<![CDATA[Meiliyani Br Ginting]]>
<![CDATA[ JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi ]]>
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<![CDATA[The study aims to investigate the influence of occupational safety and health (OHS) factors on work productivity at PT. TPL Tbk in the Habinsaran sector. The research method uses the inspection method to evaluate the relationship between OHS practices and productivity levels. The results are expected to provide insight for companies about the importance of OHS in improving employee efficiency and welfare. Occupational Safety and Health (OHS) is a crucial aspect in the manufacturing industry, including in the pulp and paper industry. PT. Toba Pulp Lestari, Tbk, a leading company in this sector in Indonesia, has shown a strong commitment to implementing OHS in its production activities. The report observes the implementation of OHS implemented by TPL with a focus on risk assessment and control, training and education, use of personal protective equipment (PPE), and programs that have been carried out. The LP&C (Loss Prevention & Control) Department is part of a company that aims to maintain business profits by reducing losses due to theft, fraud or operational errors that are periodically monitored routinely on each worker to prevent unwanted accidents. Thus, the company can design appropriate control measures to reduce risk to an acceptable level. In addition, training and education on K3 are held comprehensively for all employees. This aims to ensure that all workers understand the potential hazards in the workplace and know how to protect themselves. Occupational Safety and Health Management System, that: Occupational Safety and Health Management System is part of the overall management system that includes organizational structure, planning, responsibility, implementation, procedures, processes and resources needed for the development, implementation, achievement, assessment and maintenance of occupational safety and health policies in order to control risks related to work activities in order to create a safe, efficient and productive workplace.]]>
<![CDATA[Analisis Pengendalian Keterlambatan Pembayaran Piutang Dari Pelanggan ]]>
<![CDATA[Amando Purba]]>
<![CDATA[ JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2025): April 2025 ]]>
Publisher : <![CDATA[JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi ]]>
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<![CDATA[Trade receivables are an important asset in company financial reporting, especially for PT DNR Distribution Medan Branch which operates in the field of credit sales of pharmaceutical products. However, this credit system carries the risk of late payments, disrupting cash flow, increasing collection costs, and potentially causing losses if receivables are not collected. This study aims to analyze the factors that cause late payments of accounts receivable and the management strategies implemented by companies. The research methodology used is qualitative with a descriptive approach. Data collection was done through interviews and literature review and data analysis was done using descriptive method, i.e. by writing down and processing the data into understandable text. Research found that late payments of accounts receivable are caused not only by internal factors such as clerical errors and bottlenecks in the collection process, but also by external factors such as delays in the disbursement of funds from certain institutions.. PT DNR Distribution Medan Branch has implemented the SAP system to manage its receivables, but still faces challenges in ensuring customers pay on time. Therefore, a more effective management strategy is needed, including improving the billing system, evaluating credit policies, and a more proactive approach in monitoring customers. With the right strategy, businesses can minimize payment delays and optimize receivables management.]]>
