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Andri Putra Kesmawan
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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
The Effect of Taste and Service Quality on Customer Satisfaction at Padang Minang Sae Restaurant Ahmad Kusworo
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 5 No. 1 (2025): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v5i1.2346

Abstract

Food business is a business that is often desired by the community. The reason for choosing this food business is none other than because food is a basic human need. The first impression felt by customers when they first buy food or try a new food menu is definitely judged by the taste of the food. Taste for customers is the uniqueness of the taste of each food stall. Where to be able to judge the taste of a food can be seen from the aroma, taste, and level of maturity (Jones, 2000:109). This proves that the taste of culinary entrepreneurs will have a positive impact on customer satisfaction, besides that the quality of service is also very crucial to achieve satisfaction. The analysis method used in this study is a quantitative data analysis method using the multiple linear regression method. Multiple linear regression is a regression model that involves more than one independent variable. Multiple linear regression analysis is carried out to determine the direction and how much influence the independent variables have on the dependent variable Saleh & Utomo (2018). In this research example, multiple linear regression tests are carried out to get an idea of how the independent variables including taste and service affect the dependent variable, namely customer satisfaction. The analysis is carried out by processing data through SPSS. The results of this study indicate: First Hypothesis (H1), it can be concluded that Taste (X1) does not affect Customer Satisfaction (Y), Second Hypothesis (H2), it can be concluded that Service Quality (X2) does not affect Customer Satisfaction (Y), In the Third Hypothesis (H3), it can be concluded that simultaneously Taste (X1) and Service Quality (X2) do not affect Customer Satisfaction (Y).
Analisis Pengaruh Bentuk dan Luas Tanah Terhadap Harga Tanah Per Meter Persegi (Kasus Kabupaten Sleman Provinsi Daerah Istimewa Yogyakarta) Ike Yuli Andjani; Bagaskara
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 5 No. 1 (2025): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v5i1.2376

Abstract

Penelitian ini bertujuan untuk mengidentifikasi pengaruh perbedaan luas dan bentuk persil tanah terhadap harga tanah per meter. Lingkup wilayah yang dipilih sebagai kasus adalah tanah yang berada Kabupaten Sleman. Pembangunan infrastruktur dan berkembangnya kegiatan ekonomi di Kabupaten Sleman berperan besar dalam meningkatnya harga tanah. Metode yang digunakan adalah statistika deskriptif uji beda dua rata-rata, korelasi, dan Average Nearest Neighbor (ANN) untuk mengetahui pola sebaran harga. Data transaksi tanah pada tahun 2022 sebanyak 147, diperoleh informasi 57% merupakan transaksi tanah pekarangan, 41% tanah sawah dan sisanya merupakan tanah kebun. Hasil perhitungan koefisien korelasi (r) harga tanah per meter persegi dengan rasio lebar dan panjang tanah pekarangan sebesar 0,489 yang artinya korelasinya sedang. Hasil uji t untuk beda dua rata-rata antara rata-rata harga tanah dengan bentuk yang ideal antar lebar dan panjang menunjukkan hasil bahwa harga rata- rata per meter persegi tanah pekarangan bentuk ideal lebih tinggi dari rata-rata harga tanah pekarangan yang bentuknya kurang ideal. Hasil analisis ANN menunjukkan bahwa 147 tanah transaksi yang digunakan dalam penelitian adalah berpola bergerombol.
Pengaruh Beban Kerja, Stres Kerja, dan Lingkungan Kerja Terhadap Kinerja Pegawai Honorer Dinas Pekerjaan Umum, Perumahan dan Kawasan Permukiman Kabupaten Kulon Progo Dian Pribadi; Widarta
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 5 No. 1 (2025): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v5i1.2387

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh beban kerja, stres kerja, dan lingkungan kerja terhadap kinerja pegawai honorer pada Dinas Pekerjaan Umum, Perumahan, dan Kawasan Permukiman Kabupaten Kulon Progo. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif kausal. Pengumpulan data dilakukan melalui kuesioner yang disebarkan kepada 80 responden yang dipilih secara purposive sampling. Hasil analisis menunjukkan bahwa beban kerja dan lingkungan kerja berpengaruh positif signifikan terhadap kinerja pegawai, sedangkan stres kerja tidak berpengaruh terhadap kinerja pegawai. Pengujian secara simultan menunjukkan bahwa beban kerja, stres kerja, dan lingkungan kerja secara bersama-sama berpengaruh signifikan terhadap kinerja pegawai. Hasil penelitian ini diharapkan dapat menjadi acuan bagi pengelola sumber daya manusia dalam meningkatkan kinerja pegawai melalui pengelolaan beban kerja yang lebih baik, pengelolaan stres, dan pembangunan lingkungan kerja yang sesuai
Implementation of Good Corporate Governance (GCG) in the Financial Management of Bumdes in Karella Village, Mare Subdistrict Asnatang; Ida Farida; Muhammad Ardi
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 5 No. 1 (2025): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v5i1.2405

Abstract

Penelitian ini bertujuan untuk mengkaji penerapan Good Corporate Governance (GCG) dalam pengelolaan keuangan Badan Usaha Milik Desa (BUMDes) di Desa Karella Kecamatan Mare. GCG diharapkan dapat meningkatkan transparansi, akuntabilitas, dan efektivitas dalam pengelolaan keuangan BUMDes yang pada akhirnya dapat memperkuat perekonomian desa dan meningkatkan kesejahteraan masyarakat. Penelitian ini mengidentifikasi berbagai prinsip GCG yang diterapkan, seperti keterbukaan informasi, tanggung jawab manajemen. Metode yang digunakan dalam penelitian ini adalah studi kasus dengan pendekatan kualitatif, melalui wawancara dengan pengelola BUMDes, dan masyarakat setempat. Hasil penelitian ini menunjukkan bahwa meskipun sistem simpan pinjam pada BUMDes telah memberikan manfaat bagi masyarakat berupa kemudahan akses pinjaman, namun masih terdapat beberapa tantangan dalam hal manajemen risiko, pengawasan, dan tingkat pemahaman masyarakat terhadap produk keuangan yang ditawarkan. Selain itu, meskipun tingkat partisipasi masyarakat cukup tinggi, namun beberapa kendala terkait keterbatasan modal dan rendahnya tingkat pengembalian pinjaman masih menjadi kendala dalam pengelolaan keuangan BUMDes. Penelitian ini menyimpulkan bahwa penerapan GCG pada BUMDes Karella dapat menjadi model yang efektif dalam meningkatkan kinerja keuangan BUMDes, namun memerlukan perbaikan berkelanjutan dalam hal sistem pelatihan dan pengawasan.
The Influence of Service Quality, Trust, and Brand Image on User Satisfaction of BSI Mobile among IAIN Bone Students Juhasnidar; Rahma Hidayati Darwis; Jumriani
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 5 No. 1 (2025): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v5i1.2428

Abstract

The objective of this study is to examine the influence of service quality, trust, and brand image on user satisfaction of BSI Mobile among students of IAIN Bone. This research adopts a quantitative field study approach. The population includes all IAIN Bone students, with a sample of 99 respondents selected through simple random sampling. The primary data were collected directly from respondents using a Likert scale questionnaire. Data analysis was conducted using IBM SPSS Statistics 25, involving instrument testing, classical assumption testing, multiple linear regression analysis, hypothesis testing, and the coefficient of determination (R²) test. The results reveal that service quality significantly and positively affects user satisfaction, as indicated by a significance value of 0.007 (< 0.05). Trust also shows a significant influence on user satisfaction with a value of 0.000 (< 0.05). However, brand image has no significant effect, as shown by a significance value of 0.747 (> 0.05). Simultaneously, service quality, trust, and brand image collectively have a significant impact on user satisfaction, with an overall significance value of 0.000 (< 0.05). These findings indicate that improving service quality and trust can enhance user satisfaction with BSI Mobile, although brand image alone may not be a determining factor.
The Effect of Benefits and Ease of Mobile Banking in Building Customer Loyalty Among BRImo Users in Palakka Village, Kahu District, Bone Regency Hasriani; Ismail Keri; Rahma Hidayati Darwis
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 5 No. 1 (2025): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v5i1.2430

Abstract

Benefit is defined as a measure whereby the use of a technology is believed to bring benefits to the person using it, and perceived ease of use is also defined as the extent to which a person believes that using a technology will be free from effort. This construct is also a belief about the decision-making process. In this case, the researcher intends to examine the effect of the benefits and ease of mobile banking in building customer loyalty among BRImo users in Palakka Village, Kahu District, Bone Regency. This research approach uses a quantitative approach with field research type and conducts observation first, then provides questionnaires in the form of questions through online means, namely Google Form, with 100 samples according to the required data, and uses multiple linear regression analysis with the help of SPSS application. Then the research data results are analyzed and described to look further into the effect of benefits and ease of use in building customer loyalty among BRImo users. The research results show that the effect of benefits and ease of use significantly and positively influences the building of customer loyalty among BRImo users in Palakka Village, Kahu District, Bone Regency by 83%, and the remaining 17% is influenced by other variables outside the research model.
Analysis of the Implementation of Murabahah Contract in Fertilizer Payments with a Post-Harvest Payment Scheme from the Perspective of Islamic Financial Institutions A. Kasmianti; Abdulahanaa; Shadriyah
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 5 No. 1 (2025): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v5i1.2435

Abstract

This study aims to analyze the implementation of the murabahah contract in post-harvest fertilizer payments in Tadang Palie Village, Ulaweng District, Bone Regency, and to assess it from the perspective of Islamic financial institutions. Murabahah is a sale contract in Islamic banking where the purchase price and profit margin are agreed upon at the start of the transaction. The study uses a qualitative descriptive method, with data collected through observation, interviews, and documentation involving corn farmers. The findings show that post-harvest fertilizer payments are commonly practiced among farmers, providing convenience by allowing them to obtain fertilizer without upfront payment. However, this system carries risks, particularly the possibility of payment default due to uncertain harvest outcomes. From the Islamic financial perspective, the application of the murabahah contract in this scheme is generally in accordance with sharia principles, as it fulfills the pillars and conditions of a valid contract. Still, there are important aspects that require attention, such as price transparency and effective risk management. This research is expected to provide useful insights for academics, farmers, and Islamic financial institutions in understanding the practical implementation of the murabahah contract, particularly in agricultural financing with a post-harvest payment system.
Analysis of Post-Internship Student Interest in Working in Islamic Banks (Study on IAIN Bone Students) Winda; Abd.Rasyid R. R.; Shadriyah
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 5 No. 1 (2025): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v5i1.2441

Abstract

This research aims to analyze students' interest in working at Islamic banks after completing internships, focusing on students at IAIN Bone. Students' career choices following internships are influenced by various factors, both internal and external. These factors include the alignment between students' personal values and Islamic principles, positive internship experiences, and career prospects offered by Islamic banks. The research employs a qualitative approach with in-depth interviews and observations to explore students' perceptions and motivations. The findings indicate that positive internship experiences, understanding of Islamic values, and alignment between students' personal goals and Islamic banking values play important roles in increasing their interest in working in this sector. Additionally, external factors such as job stability and career opportunities in Islamic banks serve as key drivers. The research suggests that Islamic banks and universities should strengthen internship programs and enhance students' understanding of the Islamic banking sector to attract more qualified talent to work in this field.
Pengaruh Likuiditas, Profitabilitas dan Leverage Terhadap Financial Distress Rizky Nurmala Awaliyah; Barlia Annis Syahzuni
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 5 No. 1 (2025): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v5i1.2442

Abstract

This study aims to examine the influence of liquidity, profitability, and leverage on financial distress among companies in the property and real estatee subsector listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The independent variables include liquidity, measured by the current ratio (CR); profitability, measured by Return on Assets (ROA); and leverage, assessed using the debt to-equity-ratio (DER). Financial distress, as the dependent variable, is evaluated through the Altman Z-score model. The sample was selected using a purposive sampling method based on specific criteria, resulting in 62 companies and a total of 248 financial statement observations. This research employs a quantitative approach with a causal design and utilizes panel data that combines time series and cross-sectional dimensions. Data analysis was conducted using multiple linear regression, descriptive statistics, and classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation, followed by hypothesis testing via SPSS. The findings reveal that both liquidity and profitability have a positive influence on financial distress, whereas leverage exerts a negative effect. The independent variables in this model account for 85% of the variation in financial distress. Accordingly, future studies are encouraged to incorporate additional variables that may also significantly impact a company’s financial distress condition.
The Effect of Digital Services and Sharia Financial Knowledge on Customer Decisions to Use Islamic Banking Products (Study on Generation Z in Watampone) Haslindah S; Muhammad Yamin; Fitriani
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 5 No. 1 (2025): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v5i1.2461

Abstract

This study aims to analyze the effect of digital services, Islamic financial knowledge, and the effect of both simultaneously on Generation Z customers' decisions to use Islamic banking products in Watampone. The background of this research is based on the increasing digitization of financial services and the importance of Islamic financial literacy in supporting financial decisions according to sharia principles. This research uses a quantitative approach with survey method and purposive sampling technique, involving 100 respondents from Generation Z who are Islamic banking customers. Data analysis was conducted using multiple linear regression. The results showed that digital services had no significant effect on customer decisions, while Islamic financial knowledge had a significant effect. Simultaneously, digital services and Islamic financial knowledge have a significant effect on customer decisions. These findings confirm the importance of increasing Islamic financial literacy and the need to optimize digital services in Islamic banking targeting Generation Z.