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INDONESIA
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
ISSN : -     EISSN : 27982742     DOI : https://doi.org/10.53697/emba.v6i1
Core Subject : Economy, Education,
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review ISSN 2798-2742 is a peer-reviewed journal. Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review invites academics and researchers who do original research in the fields of economics, management, Business and accounting, including but not limited to: 1. Economics: Monetary Economics, Finance, and Banking; International Economics; Public Economics; Economic Development and Regional Economy. 2. Business Science: Buyer behaviour; Finance; Organizational theory and behaviour; Marketing; Risk and Insurance; and International Business. 3. Management Science: Marketing; Financial Management; Human Resource Management; International Business; and Entrepreneurship. 4. Accounting Sciences: Taxation and Public Sector Accounting; Accounting information system; Auditing; Financial Accounting; Management accounting; and Behavioral accounting.
Articles 306 Documents
Development of Farmer Exchange Rates by Sub-Sector in North Sumatra Anisah Salsabila Nasution; Auliya Ahmad Suhardi; Indri Andini; Samsi Efendi; Sari Wulandari
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i2.1098

Abstract

The purpose of this study is to determine the development of farmer exchange rates according to the sub-sectors in North Sumatra. In this study the data used were secondary data, namely information obtained from the Central Bureau of Statistics (BPS) and the type of research used in this study was a type of qualitative descriptive research using the library study method. The results of this study are that the farmer's exchange rate is a method for assessing the ability of farmers to exchange agricultural goods for household goods and services as well as agricultural goods. The sub-sectors of Farmers' Terms of Trade (NTP) include food crops, horticulture, smallholder plantation crops, livestock and fisheries. And the conclusion of this study is that the FTT sub-sectors of food crops, horticulture, and smallholder plantation crops have not been able to meet the needs of farmer households because these three sub-sectors have a smaller value when compared to the NTP of the livestock and fisheries sub-sectors. Therefore, farmers who only depend on plants cannot be said to be able to rely solely on agriculture.
Economic Development Planning in Medan City Salwa Fadhilah Haya; Risfa Dwi Andini; Sultan Rasy Nasyaa; Iyas Alwi Siregar; Sari Wulandari
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i2.1099

Abstract

Economic development in an area must go through several plans and targets both long term and short term. The process leading to the realization of some of these targets is useful for conditioning the capacity for increasing the economy of the community. One of the characteristics of society that has gone hand in hand with economic development is marked by the widespread use of technology and changes in a more positive direction from the mindset of the people to institutional institutions. The research method used as an analytical tool in this study is a descriptive type with the aim of obtaining a projected representation of a participation and procedural regulatory mechanism in the community during the process of preparing the RPJMD in Medan City from 2010 to 2025. The analytical steps used are secondary data or data. supporting information in the form of a collection of information regarding the results of interviews with respondents as well as providing an appropriate presentation with an explanation of the matrix accompanied by the presentation that has been displayed by the researcher. The variety of informants or respondents used as a collection of information in this study involved various elements such as social organizations, elements from the Medan city government to academics under the auspices of universities to the mass media and the main element is the Medan City DPRD. The process of compiling the results of this research is oriented towards a question and answer process or interviews by applying qualitative analysis steps with the aim of criticizing various phenomena in the process of preparing reports and investigating phenomena regarding the research topic. The continuation of the process is a data analysis technique using logical interpretation supported by previously collected data. The results of this study are that in development planning, Medan City has a challenge by having to handle an area of 265.10 km2, with an estimated population density of 9,836.56 people/km2 in 2025. This population increase can be an obstacle in handling development planning., however This is also an opportunity if the government can take advantage of this population increase. For population growth itself in 2025 there will be a decline, which in 2020 is expected to grow by 1.03 to 0.94% in 2025.
Analysis of the Implementation of Good Corporate Governance on Company Performance (Case Study of Hotel Madani Medan) Daffa Baihaqi Purnomo; Dara Puspita; Khoirul Ardani Manurung; Juliana Nasution
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i2.1110

Abstract

The purpose of this study is to determine the application of gcg in relation to improving performance at Madani Medan hotels. This is due to good corporate governance which aims to prevent and correct significant errors. This study used a qualitative research method with a descriptive approach. Data were obtained by interviewing managers and hotel staff and document analysis.The results of this study indicate that the GCG principle can increase the performance of Madani hotels. At the time of transparency, it can be increased by creating a hotel web page that has an effect on increased load performance. Another effect is the increase in room occupancy, so that operational performance can be improved. The next effect is that it can help Madani hotels get financing funds that are relatively cheap because creditors believe in the rate of return of funds. So that with decreased production costs, it will affect the increased financial performance. In an effort to realize justice with the opportunity given to all employees in expressing their opinions. This helps increase employee productivity which also increases operational performance..
The Effect of Marketing Mix on Purchase Decisions of Nmax Motors at Yamaha Manna Dealers in South Bengkulu Regency Yeti Hamlaini; Tito Irwanto; Yudi Irawan Abi
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i2.1122

Abstract

Two-wheeled vehicles such as motorcycles are a necessity for humans in their daily activities. By having a motorbike, we can do activities quickly and easily so that it is not hampered and hindered from work. The purpose of the study was to determine the effect of product, price, location and promotion on purchasing decisions for Nmax motorcycles at Yamaha Manna Dealers, South Bengkulu Regency.This type of research is using quantitative research. Quantitative approach is a research method based on the philosophy of potivism, used to examine a particular population or sample. Researchers took non-probability samples selecting several people who were considered to be able to represent the population, which amounted to 45 consumers.The results of the multiple linear regression analysis are Y = 12.344 + 0.101 X1 + 0.390 X2 + 0.132 X3 + 0.104 X4, this describes a positive regression direction, meaning that the product variable (X1), price (X2), location (X3) have a positive influence. on purchasing decisions (Y) at the Yamaha Manna Bengkulu Selatan Dealer. The value of the coefficient of determination from the results of calculations using SPSS can be seen that the value of the coefficient of determination from R square is 0.623. This means that the product value (X1), price value (X2), location (X3) and promotion (X4) affect purchasing decisions (Y) by 62.3% while the remaining 37.7% is influenced by other variables not examined in this research.
Implementation of Good Corporate Governance on the Performance of PT. Garuda Indonesia Amelia Azura; Fairuz Firjatullah; Maylin Azzahra; Nilam Utami Aqillah; Juliana Nasution
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i2.1130

Abstract

Good corporate governance is very important in a company. It is used to improve the company's business, to control and direct labor relations and can even increase the responsibilities of company managers. The implementation of GCG has been stated in Law no. 40 of 2007 concerning Limited Liability Companies and Law NO. 19 of 2003 concerning BUMN and Minister of BUMN Regulation Number PER 01/MBU/2011 concerning the Implementation of Good Corporate Governance. Like our research this time which raised the case of GCG implementation at PT. GARUDA INDONESIA. The research method used is a qualitative literature study, this study aims to determine whether the implementation of GCG in PT. GARUDA INDONESIA produces good performance or not in the company. And the results of this study convey that PT.GARUDA INDONESIA received a "very good" qualification.
An Analysis Of The Preparation Of Financial Statements Based On Accounting Standards For Micro, Small And Medium Entities At Meubel Asa Pratama Panorama Of Bengkulu City Neri Susanti; Sonalia Antama putri; Dewi Harwini
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1189

Abstract

This study aims to find out whether the Meubel Asa Pratama Panorama Business had recorded financial reports in accordance with the 2018 Micro Small and Medium Entity Financial Accounting Standards. The financial accounting standards for micro, small and medium entities are standards that were made simple by the Indonesian Accounting Association in 2016 but came into effect on January 1, 2018. These standards are made in three forms of financial statements, namely statements of financial position, profit and loss and notes on financial statements that can be used by micro, small and medium enterprises. The Meubel Asa Pratama Panorama Business is engaged in the fignuture field which produces or produces various forms of wood carvings such as tables, chairs, cabinets etc. This business has been established since 1993 until now which is located at Jl. Merapi Ujung No.67 Rt.26 Rw.09 Panorama of Bengkulu City. Methods of analysis In this study using comparative descriptive method. Make a comparison between the financial statements of Asa Pratama Panorama of Bengkulu City with the 2018 Financial Accounting Standards for Micro, Small and Medium Entities financial statements which consist of statements of financial position, profit and loss and notes to financial statements. The results showed that the Meubel Asa Pratama Panorama Business in Bengkulu City had prepared or recorded an appropriate financial position report of around 61.1%, a profit and loss report of 26.6% and notes on financial statements of 0%, so a comparison between the financial statements of Asa Pratama Panorama of Bengkulu city with Financial Accounting Standards for Small and Medium Micro Entities of 2018 cannot be said to be appropriate.
An Analysis Of The Determination Of The Cost Of Production Based On Order At Yanto Mie Milling Business In Muara Bangkahulu Of Bengkulu City Elisabeth Sekar Ambar Pratiwi; Neri Susanti; Abdu Rahman
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1190

Abstract

This study aims to find out the calculation of the cost of production based on orders placed by the Yanto Mie Milling Business and using job order costing in August 2022. The cost of production is a cost incurred to process or produce raw materials into goods ready for sale. In this study using the job order costing method where the cost of all production costs is collected for a particular product which can be separated from the identity of each product and the cost price is determined individually or the collection of production costs to determine production prices in businesses that produce products on an order basis. Yanto Mie Milling Business is engaged in culinary business or food sources. This business has been established since 2014 until now, which is located at Grand Kopri Housing Block A No. 88, Muara Bangkahulu, Bengkulu City. The analytical method in this study uses quantitative research. The results of the study show that there is a difference in the calculation of the cost of production carried out by the Yanto Mie Milling Business and that carried out by the author using job order costing. The calculation of the cost of goods carried out by the Yanto Mie Milling Business is Rp. 14,077,000, while the author uses job order costing of Rp. 14,867,000. The difference between the two calculations is Rp. 790,000. Because the Yanto Mie Milling Business still has a lot of costs that are not charged in the calculation of the cost of production, such as overhead costs that are not charged and non-production costs that are not charged. There is a difference in determining the selling price in this study, the difference is Rp. 1,518. The difference in the selling price was caused because the Yanto Mie Milling Business was not based on a percentage. That way the difference in profit/kg between the two calculations is IDR 1,365.
Analysis of Internal Control Systems for Merchandise Inventory in Minimizing Damage and Loss of Merchandise at the Indomaret Minimarket in Surabaya, Bengkulu City Andika Dwi Yudha Prasetya; Neri Susanti; Rinto Noviantoro
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1217

Abstract

Accounting Information System. The formulation of the problem in this study is how the internal control system for merchandise inventory minimizes damage and loss of merchandise at the Indomaret Minimarket Surabaya Bengkulu City. The purpose of this study was to determine the internal control system for merchandise inventory at the Indomaret Minimarket Surabaya Bengkulu City. This type of research is descriptive research. The research method used is descriptive qualitative method. Data collection was carried out by means of interviews and documentation. Sources of data used primary data and secondary data. The results of this study are that the internal control system for merchandise inventory at the Indomaret Minimarket Surabaya Bengkulu City has not been implemented properly because there is still no warehouse function. Effective measures to minimize damage and loss of merchandise and maintain inventory levels have not been implemented properly.
The Influence Of Perceptions Of Organizational Support, Training, Self-Concept And Communication On The Work Effectiveness Of Employees Of The Regional Secretariat Of Muara Enim Regency Hasmi Hasmi; Hardiyansyah Hardiyansyah; Fitriyah Fitriyah
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1220

Abstract

This research aims to identify and analyze the effect of perceptions of organizational support, training, self-concept and communication individually or collectively on the effectiveness of the employees of the Regional Secretariat of Muara Enim Regency. The research method used in this study is a quantitative method using questionnaires distributed to respondents. Test the quality of the data by using the validity test, reliability test. Analysis using statistical calculations with multiple regression formula, partial test simultaneous test and the coefficient of determination. The results of the study explain that perceptions of organizational support have no significant effect on the effectiveness of the work of Regional Secretariat employees in Muara Enim Regency. Training has a significant effect on the effectiveness of the work of the Regional Secretariat of Muara Enim Regency Staff. Self- concept has no significant effect on the effectiveness of the work of Regional Secretariat employees of Muara Enim Regency. Communication has no significant effect on the effectiveness of the work of the Regional Secretariat of Muara Enim Regency. Perceptions of organizational support, training, self-concept and communication have no significant effect on the effectiveness of the work of Regional Secretariat employees of Muara Enim Regency.
The Effect of Motivation and Work Environment on Employee Performance at PT. Indo Suhar Jaya Bogor Branch Melistiana Rachmawati; Taat Kuspriyono; Lady Diana Warpindyastuti
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1221

Abstract

This research aims to knowing the effect of motivation and work environment on employee performance of PT Indo Suhar Jaya Bogor Branch. The population of employees of PT Indo Suhar Jaya Bogor Branch was 110 employees. sampling in this study using the slovin formula as many as 52 employees. The data was collected through using a Likert scale that was administered using Microsoft Excel 2013 software and IBM SPSS Statistic 26 software. The research methods will be used in the form of a validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, coefficient of determination test, t test and f test. This study has 3 findings in accordance with the hypothesis proposed, namely: (1) that motivation has a positive and significant effect on employee performance, (2) that the work environment has a positive and significant effect on employee performance, (3) that motivation and work Environment have a positive effect on employee performance.