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JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi
Published by INSTITUT TEKNOLOGI DAN BISNIS INDONESIA
ISSN : -     EISSN : 30903068     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 10 Documents
 1 
Pengaruh Disiplin, Motivasi, Dan Penilaian Kinerja Terhadap Produktivitas Karyawan Marco Delvico Sihotang
JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2025): April 2025
Publisher : JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

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.
Analisis Kepatuhan Pekerja Terhadap Penggunaan Alat Pelindung Diri Erlina Marbun
JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2025): April 2025
Publisher : JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

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.
Analisis Risiko Keselamatan dan Kesehatan Kerja Menggunakan Metode Matrik Dan FMEA Falensius Mendrofa; Romulo P Aritonang
JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2025): April 2025
Publisher : JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

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.
Pengaruh Keselamatan Dan Kesehatan Kerja Terhadap Produktivitas Kerja Jogi Sinaga; Rimmar Siringo-Ringo; Meiliyani Br Ginting
JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2025): April 2025
Publisher : JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

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.
Analisis Pengendalian Keterlambatan Pembayaran Piutang Dari Pelanggan Amando Purba
JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2025): April 2025
Publisher : JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

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.
Pengendalian Kualitas Produksi Crude Palm Oil PKS Sawit Seberang PT. Perkebunan Nusantara II Yusmani Buulolo
JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2025): Agustus 2025
Publisher : JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

The development of the palm oil processing industry has given rise to highly competitive competition between companies, especially the palm oil mill industry in North Sumatra. Padang Tualang Palm Oil Mill (PKS) Sawit Seberang unit is one of the palm oil industries that produces crude palm oil or called Crude Palm Oil (CPO). This study aims to control the quality of CPO production at PT. Perkebunan Nusantara II. CPO quality control at PKS Sawit Seberang PTPN-II is carried out because there is CPO quality data that is still outside the standard limits. Quality control is carried out using the statistical quality control method, namely quality control using a statistical approach using 2 quality control tools, namely the X and R control charts and cause and effect diagrams. From this study, it was found that there were 6 data that were outside the control limits for free fat acid levels and 7 data for water content. The impurity content did not experience any change because the same value was 0.018. In the cause and effect diagram, it was found that several factors that affect CPO quality were; materials, machines, humans, and methods. Therefore, to improve CPO quality, companies must pay closer attention to these factors.
Analisis Penerapan Program Keselamatan Kerja Dalam Usaha Meningkatkan Produktivitas Kerja Dengan Pendekatan Fault Tree Analysis Syifa Avrianda
JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2025): Agustus 2025
Publisher : JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

This research aims to increase work productivity at PTPN II Seberang Sawit PKS Operations by analyzing work accident data using the fault tree analysis method. This research was conducted in the first quarter of 2024 (January-March) by directly observing performance conditions and referring to related literature, with the aim of identifying the causes of accidents and finding solutions to improve work safety. In this research, the author measures the level of work safety by looking at how often accidents occur and how much work time is lost due to accidents. The results show that the more accidents, the lower the work productivity.
Analisis Faktor-Faktor Yang Mempengaruhi Peningkatan Pendapatan Petani Kelapa Sawit Dari Koperasi Unit Desa Cahaya Sinunukan III Mandailing Natal Anas Saputra; Sinek Mehuli Br Peranginangin; Polin Ramles
JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2025): Agustus 2025
Publisher : JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi

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This study analyzes the facitors influiencing the income improvement of palm oil farmers in Kopeirasi Uniit Deisa Ciahaya Sinuinukan III, Mandailing Natal. Using quantitative methods and SPSS analysis tools, this research examines two independent variables: the qualiity of cooperative services and the education and training of farmers, against the dependent variable, which is the farmers' income. Diata was colleicted throuigh questiionnaires distribuited to cooperative member farmers. The analysis results show that both independent variables significantly impact the increase in farmers' income. These findings highlight the importance of improving cooperative service quality and providing education and training programs for farmers to enhance their productivity and income. Recommendations are given to the cooperative to strengthen services and develop sustainable training programs. This study contributes to the deveilopment of straitegies for impiroving the welfare of palm oil farmers in rural areas.
Strategi Rancangan Pemasaran Penjualan Produk Vape Dengan Menggunakan Metode SWOT Dan QSPM Sulaiman Alwi
JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2025): Agustus 2025
Publisher : JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi

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This thesis research is motivated by business competition in the e-cigarette (vape) industry. To face competition in the e-cigarette industry, the Trust Vape store must plan the right strategy to create opportunities for the products they sell. The purpose of this research is to find out why consumers buy vape products at the Trust Vape store, how the Trust Vape store can anticipate existing threats, how the Trust Vape store can compete with its competitors in the vape industry, and how the Trust Vape store can anticipate their weaknesses. In conducting this research, the author obtained data using observation, questionnaires, and interviews. Data analysis techniques used the SWOT and QSPM methods. The results of the research and discussions during the research process showed that the Trust Vape store can use its reputation in providing after-sales assistance to customers to avoid the threat of other stores deliberately lowering prices as an attraction for the store.
Evaluasi Penerapan Tentang Bahaya Limbah di lingkungan Masyarakat di Pabrik Kelapa Sawit PKS PTPN-II Sawit Seberang Monijiso Fatemaluo
JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2025): Agustus 2025
Publisher : JEMA: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

This study evaluates the implementation of waste hazard management in the community environment around the PTPN-II Sawit Seberang Palm Oil Mill (PKS). The objectives of the study are (1) to assess the compliance of liquid, solid, and hazardous waste management with applicable regulations, (2) to map potential health-environmental risks for the community, and (3) to formulate operational improvement recommendations. The method used is a mixed approach: field observation and document audit (SOP, manifest records, IPAL logs), directed interviews with management, workers, and residents, and measurement of key environmental quality parameters (indicative for liquid waste: pH, BOD, COD, TSS, oil & grease; for air: odor and particles around the pond area; and review of hazardous waste segregation-labeling practices). The analysis was conducted through compliance assessment, risk matrix (likelihood-consequence), and triangulation of qualitative-quantitative findings. The evaluation results indicate that liquid waste processing practices have been running with a moderate level of compliance, but gaps are still found in controlling TSS and odor during peak load periods; B3 waste management needs strengthening in terms of segregation, labeling, and storage duration; and potential community exposure arises from odor emissions and runoff during heavy rains. The risk assessment places most scenarios in the medium category, with several specific scenarios (local oil/grease spills) in the medium-high category without mitigation. Key recommendations include optimizing WWTP operations (equalization and sludge handling), a 3R solid residue program, traceability of B3 manifests, improving SOPs and training, strengthening emergency preparedness, and establishing an evidence-based public complaint mechanism. These findings are expected to form the basis for measurable, continuous improvement for the company and the protection of the environmental health of the surrounding community.

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