Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
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
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<![CDATA[The Effect of Financial Literacy and Lifestyle on Financial Behavior through Income in Employees of Penthouse 19th Medan ]]>
<![CDATA[Nurianna Sihombing]]>;
<![CDATA[Maya Macia Sari]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v6i2.2301
<![CDATA[This study aims to analyze the influence of financial literacy and lifestyle on financial behavior through income intervening variables in Penthouse 19 year old employees. The location of this research was carried out at the Penthouse 19th Medan Restaurant. This type of research is a descriptive research with a quantitative approach, with the SmartPLS analysis method assisted by SmartPLS Software 4.1.0.4. The sample of this study was 60 respondents who were employees of Penthouse 19th. The results of this study showed that Financial Literacy (X1) did not have a significant positive effect on Financial Behavior (Y), Financial Literacy (X1) did not have a significant positive effect on Income (Z), Lifestyle (X2) had a significant positive influence on Financial Behavior (Y), Lifestyle (X2) did not have a significant positive effect on Income (Z), Income (Z) did not have a significant positive effect on Financial Behavior (Y), Financial Literacy does not have a significant positive effect on Financial Behavior through Income, Lifestyle does not have a significant positive effect on Financial Behavior through Income.]]>
<![CDATA[The Effect of Work Stress, Work Involvement and Organizational Culture on Employee Job Satisfaction at PT JNE Express Main Branch Medan ]]>
<![CDATA[Ikhsan Mardiansyah]]>;
<![CDATA[Niken Wulandari]]>;
<![CDATA[Nashruddin Setiawan]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v6i2.2302
<![CDATA[This research was conducted at PT. JNE Ekspres, Medan Main Branch with the aim of analyzing the effect of work stress, work involvement and organizational culture on employee job satisfaction. The population is employees working in the company as many as 55 outbound employees with sampling with saturated samples so that the number of research samples is 55 respondents. The type of data used is primary data and the data source used is secondary data, data collection techniques using literature studies, surveys and observations. Data analysis techniques are multiple linear regression, classical assumption tests and hypothesis tests. The results of the study show that work stress, work involvement and organizational culture partially and simultaneously have a significant effect on employee job satisfaction in the company. There is a strong correlation between work stress, work involvement and organizational culture with employee job satisfaction in the company. The adjusted R2 value = 0.495 means that employee job satisfaction in the company can be explained by work stress, work involvement and organizational culture by 49.5% and the remaining 50.5%% can be explained by other variables not studied such as training, compensation, workload and so on.]]>
<![CDATA[The Influence of Lifestyle and Financial Literacy on Financial Behavior in Management Study Program Students Universitas Pembangunan Panca Budi ]]>
<![CDATA[Ayu Sutrisno]]>;
<![CDATA[Aulia]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v6i2.2304
<![CDATA[This study aims to examine the effect of lifestyle and financial literacy on student financial behavior. The analysis technique used is associative analysis, this research applies quantitative methods. The sampling method for this study used random sampling techniques. The total population in this study consisted of active students of the Management Study Program at Universitas Pembangunan Panca Budi in the 2021-2023 stipulation year, totaling 952 respondents, with a sample of 90 samples taken. The data used in this study are primary data obtained through a digital questionnaire. The data testing media used in this research is IMB SPSS Version 27 software. The findings of this study indicate that lifestyle has a significant negative effect on financial behavior, while financial literacy has a significant positive effect on financial behavior. The resulting coefficient of determination shows that 32.5% of students' financial behavior is influenced by lifestyle and financial literacy variables, while the remaining 67.5% is influenced by other factors not examined in this study.]]>
<![CDATA[Product Promotion, Price, and Quality Analysis on Consumer Buying Interest In CV Kenli Chemical Jaya ]]>
<![CDATA[Erika Ramadani]]>;
<![CDATA[Husni Ritonga]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v6i2.2305
<![CDATA[Buying interest refers to an individual's likelihood of acquiring a particular product and is also an important aspect in assessing consumer behavior. This study aims to analyze the influence of promotion, price, and product quality on consumer buying interest in CV Kenli Chemical Jaya. The research uses a quantitative approach with a survey method. The population in this study is all consumers of CV Kenli Chemical Jaya which totals 1,645 people. Sampling was done using the purposive sampling technique with the Slovin formula so that a sample of 94 respondents was obtained. The data collection technique was carried out through the distribution of questionnaires on the Likert scale, observation, and documentation. The collected data was analyzed using multiple linear regression analysis techniques with the help of SPSS software. The results of the study show that simultaneously promotion, price, and product quality significantly affect consumer buying interest. Partially, promotion and price have no influence on buying interest, while product quality shows a positive and significant relationship with buying interest. The coefficient of determination (R²) obtained in this study is 00.317, which means that 31.7% of the variables of consumer buying interest can be explained by the variables of promotion, price, and product quality. Meanwhile, the remaining 68.3% was influenced by other factors that were not studied in this study.]]>
<![CDATA[Analysis of the Influence of Compensation, Motivation and Job Satisfaction on Employee Performance at PT Ira Widya Utama ]]>
<![CDATA[Nicco Ramadannu]]>;
<![CDATA[Hasrul Hasibuan]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v6i2.2306
<![CDATA[This study aims to analyze the influence of compensation, motivation, and job satisfaction on employee performance at PT. Ira Widya Utama. Primary data was obtained through interviews and the distribution of questionnaires to 50 employees which were then analyzed using statistical tools. The data collection techniques used include direct interviews and questionnaires to obtain respondents' responses regarding factors affecting performance. This study also uses validity and reliability tests to ensure that the research instrument is feasible to use. The results showed that compensation had a positive and significant influence on employee performance, with a calculated t value of 3.933 which was greater than the table t of 1.675 and a significance value of 0.000. This shows that employees who receive good compensation tend to have better performance. Work motivation had a significant effect on employee performance, with a t-value of 2.071 which was greater than the t-table of 1.675 and a significance value of 0.041. This shows that work motivation plays an important role in improving performance. Job satisfaction was proven to have a positive and significant influence on employee performance, with a t-value of 4.960 and a significance value of 0.000, indicating that employees who were satisfied with their jobs were more committed and made maximum contributions. Simultaneously, all three independent variables—compensation, motivation, and job satisfaction—had a positive and significant influence on employee performance, with an F value of 93.650 which was greater than the F table of 2.366 and a significance value of 0.000. This study confirms that the combination of these three variables can improve employee performance optimally.]]>
<![CDATA[The Effect of Accounting Based on Financial Accounting Standards For Micro, Small and Medium Entities (SAK-EMKM) on The Quality of Financial Reports (Case Study on Msmes In Simpang Empat District, Asahan Regency) ]]>
<![CDATA[Indah Malau]]>;
<![CDATA[Maf Taufiq]]>;
<![CDATA[Handriyani Dwilita]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v6i2.2307
<![CDATA[This research was conducted on MSMEs in Simpang Empat District, with the aim of analyzing the impact of SAK-EMKM-based accounting on the financial report quality of MSMEs in Simpang Empat District. The study employs a quantitative approach with an associative type that refers to causal relationships. The population in this research consists of 83 MSMEs in Simpang Empat District, with the sample selected using random sampling. The data sources in this study include primary and secondary data, and data collection techniques involve literature studies, surveys, and observations. The data analysis techniques used in this study are data quality tests, classical assumption tests, simple linear regression, and hypothesis testing. The results of the study indicate that SAK-EMKM-based accounting has a positive and significant effect on the financial report quality of MSMEs in Simpang Empat District. SAK-EMKM-based accounting shows a strong correlation with the financial report quality of MSMEs in Asahan District. The percentage of financial report quality that can be explained by SAK-EMKM-based accounting is 70.2%, while the remaining 29.8% can be explained by other variables outside the scope of this research.]]>
<![CDATA[Analysis of Financial Statements As A Means of Measuring Financial Performance In The Banking Business In Indonesia ]]>
<![CDATA[Wirda Azzahra]]>;
<![CDATA[Amanda Wulandari]]>;
<![CDATA[Najla Harianto]]>;
<![CDATA[Tia Sucipto]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v6i2.2308
<![CDATA[This study aims to analyze financial statements as a tool for measuring financial performance in the banking business in Indonesia. Financial statements are essential sources of information for assessing the health and stability of banks and supporting effective strategic decision-making. The analysis of financial statements is conducted using ratio analysis methods, including liquidity, solvency, and profitability ratios, each of which provides insights into a bank’s ability to meet short-term and long-term obligations, as well as generate profits. This research uses secondary data, including annual financial statements and literature studies, to evaluate the financial performance of banks in Indonesia. The findings show that financial statements, especially through ratio analysis, are highly useful for measuring financial performance and providing a comprehensive picture of the efficiency and effectiveness of bank financial management. These findings can serve as a reference for bank management in formulating better financial policies and for stakeholders to evaluate potential risks and investment opportunities in the banking sector.]]>
<![CDATA[Study Literature Review of Financial Analysis on PT Bluebird In Medan City ]]>
<![CDATA[Sri Siregar]]>;
<![CDATA[Tanti Sembiring]]>;
<![CDATA[Tia Sucipto]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v6i2.2309
<![CDATA[This study aims to analyse the financial performance of PT Blue Bird in Medan City within [time span]. The analysis was conducted using financial ratios, such as liquidity, solvency, profitability, and activity. The results showed that PT Blue Bird has good financial performance indicated by high profitability ratios]. Factors affecting the financial performance of PT Blue Bird were also identified, such as business competition, government regulations, and technological developments. This research is expected to contribute to a better understanding of the financial performance of transport companies in Indonesia, especially PT Blue Bird.]]>
<![CDATA[The Role of Community Oversight In Realising Good Governance In The Public Sector ]]>
<![CDATA[Shindy Aulia]]>;
<![CDATA[Fitri Panggabean]]>;
<![CDATA[Mutiara Rezeky]]>;
<![CDATA[Ema Mauliani]]>;
<![CDATA[Tiar Marpaung]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v6i2.2310
<![CDATA[This study aims to analyze the role of public oversight in realizing Good Governance in the public sector. Effective public oversight is expected to strengthen transparency, accountability, participation, efficiency, and justice in government. Although regulations supporting public oversight, such as Law No. 14 of 2008 on Public Information Disclosure and Law No. 25 of 2009 on Public Services, exist, the implementation of public oversight still faces various challenges. This research uses a qualitative approach with a case study analysis to identify the challenges, opportunities, and strategies to enhance the role of public oversight. The findings indicate that public oversight needs to be strengthened through improved access to information, public awareness, and government responsiveness to criticism. This study recommends increasing synergy between the government, society, and non-governmental institutions to create more effective Good Governance.]]>
<![CDATA[Analysis of The Effect of Working Capital Management on Profitability In Manufacturing Companies In Indonesia ]]>
<![CDATA[Putri Ahmad]]>;
<![CDATA[Angelya Ningsih]]>;
<![CDATA[Natalia Sitorus]]>;
<![CDATA[Tia Sucipto]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v6i2.2312
<![CDATA[This study aims to analyze the effect of working capital management on profitability in manufacturing companies in Indonesia. The method employed is a literature review by examining five related scientific journals. The findings indicate that efficient working capital management, particularly through the management of the Cash Conversion Cycle (CCC), has a positive impact on company profitability. Components such as receivables, inventory, and payables management play a crucial role in enhancing operational efficiency and liquidity, ultimately leading to improved profitability. Optimal working capital management enables companies to maximize Return on Assets (ROA) as an indicator of financial performance efficiency. These findings provide insights for companies to improve working capital management to achieve financial stability and sustainability.]]>
