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INDONESIA
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Published by Indonesian Journal Publisher
ISSN : -     EISSN : 27980502     DOI : https://doi.org/10.53697/emak.v7i3
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
Jurnal Emak: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to: Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 18 Documents
 1   2 
Search results for , issue "vol. 4 no. 4 (2023): oktober" : 18 Documents clear
Analysis Of Internal Control Of The Cash Management System In Medan Mayor's Office Widya Yunisa; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1389

Abstract

This study aims to analyze the internal control implemented in the cash management system at the Medan Mayor's Office. Internal control is a series of actions implemented within an organization to protect assets, ensure the accuracy and reliability of financial information, and promote operational effectiveness and efficiency. In the context of cash management at the Medan Mayor's Office, internal control has an important role in maintaining the integrity and reliability of the cash management process in a timely and accurate manner. The problems identified in this study include several aspects related to internal control in the cash management system. First, aspects of inadequate segregation of duties and responsibilities can result in potential errors and abuse. Second, unclear and nonstandardized policies and procedures can hinder the efficiency and transparency of cash management. Third, the lack of effective oversight and monitoring can increase the risk of inaccuracies and cash losses. Fourth, information systems that are not well integrated can hinder the accessibility and reliability of financial data.
Analysis of Accounting Information Systems of Cash Receiving and Disbursement At The National Amil Zakat Body Of North Sumatra Province Sri Sudiarti; Arnida Wahyuni Lubis; Dimas Rizatia Gumelar
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1413

Abstract

Cash is the most liquid asset and prone to theft or fraud, so a good cash receipts and disbursement accounting information system is needed so that the company's financial reports can be trusted. . Therefore, every company must develop an accounting information system for cash receipts and disbursements so that the company does not lag behind which will cause losses for the company itself. This study aims to determine the implementation of the cash receipts and disbursement accounting information system at the National Amil Zakat Board of North Sumatra Province and to determine the problems in implementing the cash receipts and disbursement accounting information system. This type of research is descriptive qualitative research. The type of data used in this study is a type of qualitative data, with data collection techniques carried out using documentation and interviews. The results of this study indicate that the application of the cash receipts and disbursement accounting information system carried out at the Amil Zakat Board of North Sumatra Province has been able to support daily operational activities. The problems in implementing the cash receipts and disbursement accounting information system at the National Amil Zakat Agency for North Sumatra Province, namely; Inadequate components of the accounting information system, such as documents related to cash receipts and disbursements, cash receipts and cash disbursement accounting information systems that are not yet fully computerized and there is still a merger of treasurer and finance functions.
The Effect Of Hexagon Fraud Dimensions And Abuse Of Information Technology On Academic Fraud (Case Study On Feb Students Of Trisakti University) Zayyan Nailah; Murtanto Murtanto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1417

Abstract

The purpose of this study is to determine how academic fraud is impacted by hexagon fraud (Pressure, Opportunity, Rationalization, Capability, Arrogance, and Collusion) dan misuse of information technology. 103 accounting students from Trisakti University made up the sample for this study. In this study, questionnaires were given out to collect the data. This study employed multiple linear regression analysis as its analysis method. The investigation's findings, which are the exclusive conclusions of this study, are as follows: (1) pressure has no bearing academic cheating (2) opportunity has no bearing on academic cheating (3) rationalization has no bearing on academic cheating (4) Academic cheating is not considerably impacted by capability (5) Academic cheating is considerably impacted by arrogance (6) Academic cheating is considerably impacted by collusion (7) Academic cheating is not significantly impacted by misuse of information technology.
The Implementation Of SAK ETAP In Finenacial Reports Presentation At The Notary Office Of Angga Prisma Jelita, S.H., M.Kn In Bengkulu City Neri Susanti; Kamelia Astuti; Deta Alvionita
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1429

Abstract

This study aims to implement SAK ETAP in the presentation of financial reports and to find out the financial condition after the implementation of SAK ETAP. Research at the Notary Office of Angga Prisma Jelita, S.H., M.Kn in Bengkulu City is a type of comparative descriptive research, to collect and compile data, data collection methods are needed, namely interviews and documentation. The results of research at the Notary Office of Angga Prisma Jelita, S.H.M.Kn Bengkulu City, the financial reports presented are not in accordance with SAK ETAP. Notary Office of Angga Prisma Jelita, S.H., M.Kn in Bengkulu City does not make financial reports, balance sheets, profit and loss and notes to its financial reports. Therefore, researchers have implemented financial reports at the Notary Office of Angga Prisma Jelita, S.H., M.Kn in Bengkulu City in accordance with the Financial Accounting Standards for Entities Without Public Accountability.
Analysis of the Community Satisfaction Index at Satpol Pp and Damkar of South Bengkulu Regency Sindi Triani; Neri Susanti
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1432

Abstract

Good public service refers to a person's level of satisfaction with what is received, either an individual's relationship with an individual or an individual's relationship with a government agency. Government agencies as public service providers have efforts to improve the quality of public services, one of which is the Civil Service Police Unit and Fire Department of South Bengkulu Regency. To obtain and analyze data on the level of public satisfaction with the implementation of public services that have been provided by the Civil Service Police Unit and the Fire Department of South Bengkulu Regency. Research methods can be interpreted as tools to answer certain questions and to solve scientific or practical problems. In this study the authors used descriptive quantitative research methods. Based on the results of research and discussion, it can be concluded as follows: Based on the calculation of the Community Satisfaction Index which refers to Kepmenpan RB No. 25 of 2018, the Satpol PP and Fire Fighters Office of South Bengkulu Regency obtained an IKM Conversion result of 50.5. The performance of the Mungkid District Office service unit is in the "C" service quality with the "Good Enough" category. This shows that the overall service performance of the South Bengkulu Regency Satpol PP and Fire Department Office in 2015 is in the good category.
An Analysis Of Efficiency And Effectiveness Of Regional Expenditure Bengkulu City In 2019-2022 Depri Setiawan; Ahmad Soleh; Rina Trisna Yanti
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1435

Abstract

This research aims to determine the level of efficiency and effectiveness of regional expenditure Bengkulu City. This type of research is descriptive, a method that describes, compares and explains data so that conclusions can be drawn that are relevant to theory. The data used in this research is secondary data. The data collection method is the documentation method. Data obtained from agency websites, namely (BPS, DJPK KEMENKEU). The analysis results show that the average efficiency is 100%, this shows that the level of efficiency is still not efficient because the results are more than 80%. Effectiveness analysis shows that the calculation of the effectiveness of regional expenditure in 2019–2022 fluctuates with an average level of effectiveness of 88%, which means that the effectiveness of regional expenditure Bengkulu City is quite effective.
The Effect of Asymmetry Information, Company Size, Profitability, Leverage and Employee Stock Ownership Programs in Earnings Management Dhiyaa Nabiilah; Murtanto Murtanto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1436

Abstract

This research aimed to examine the effect of Asymmetry Information, Company Size, Profitability, Leverage and Employee Stock Ownership Programs on Earnings Management. The population used in this research was consumer cyclicals sector companies listed on the Indonesia Stock Exchange (BEI) from 2019 until 2021. Sample was determined by the purposive sampling method. In line with that, there was 57 companies as the sample with 171 observation data. The method of analysis used was multiple regression analysis. Based on the result of testing the hypothesis in this study indicate that Asymmetry Information, Profitability, and Employee Stock Ownership Programs has no effect on earnings management, meanwhile Compnay Size and Leverage has a negative effect on earning management.
Application Of Responsibility Accounting Budget As Cost Control On PT. Selamat Samudra Grup Bengkulu City Evi Harlinda; Yun Fitriano; Abdul Rahman
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1446

Abstract

The purpose of this research is to find out how the implementation of budgetary accountability accounting as a cost control at PT. Selamat Samudra Grup Bengkulu City. This research is only limited to organizational structure, budgeting, separation of controlled and uncontrolled costs, preparation of account codes, and cost reporting or accountability accounting at PT. Selamat Samudra Grup Bengkulu City. The research method used is descriptive qualitative and compares the theory used with the results of interviews with the leadership of PT. Selamat Samudra Grup Bengkulu City. From the research method, it can be concluded that PT. Selamat Samudra Grup Bengkulu City has implemented budgetary accountability accounting as a cost control well which has 84% ​​conformity with the theory used in the research. However, there are 16% discrepancies due to several factors such as inefficient work and delays in cost reporting, therefore the company must be able to correct the factors of the discrepancy.
The Effect Brand Awareness And Brand Equity On The Buying Decisions (Survey on consumers of Honda Beat Tasikmalaya City) Iis Aisyah Sobariah; Depy Muhamad Pauzy; Arif Arif
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1447

Abstract

The purpose of this study is to determine the effect of brand awareness and brand equity on the buying decision to the Honda Beat Tasikmalaya city.The research method used is a questionnaire method with a survey approach of 100 respondents who are consumers of Honda Beat. The types of data used are primary data and secondary data. The data analysis technique used is multiple regression analysis. The results of this test prove that brand awareness and brand equity have a significant effect both partially and simultaneously on the buying decision consumers Honda Beat Tasikmalaya city.
Profitability Ratio Analysis To Assess Financial Performance At PT Akasha Wira International Tbk Nely Puspita Sari; Neri Susanti; Yun Fitriano
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1450

Abstract

One of the tools for assessing financial performance is the profitability ratio analysis, which aims to measure overall management effectiveness indicated by the level of profit obtained, whether large or small. The better the profitability ratio, the better a company's ability to generate profits.,The purpose of this research is to assess the financial performance of PT Akasha Wira International Tbk for the period 2018-2022. Data collection methods include documentation and literature study, and the analysis method used is descriptive analysis with a quantitative approach, using profitability ratio analysis, including Gross Profit Margin, Net Profit Margin, Return On Investment, and Return On Equity. The research results indicate that both Gross Profit Margin and Net Profit Margin increased continuously from 2018 to 2022, with an average of over 15%, indicating excellent performance. Return On Investment showed an increase from 2018 to 2021 and a slight decrease in 2022 but still falls within the good category with an average of 14.59%. Return On Equity increased from 2018 to 2021, with a slight decrease in 2022 compared to the previous year but still maintains an excellent average of 19.98%.

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