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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 43 Documents
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Search results for , issue "Vol. 7 No. 3 (2026): July" : 43 Documents clear
Pengaruh Literasi Fikih Zakat dan Religiusitas Terhadap Kepatuhan Muzaki dalam Menunaikan Kewajiban Membayar Zakat Profesi (Studi Kasus Pada Pegawai Asn Kota Cilegon) Habibi Habibi
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 3 (2026): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i3.3436

Abstract

Penelitian ini bertujuan untuk mengkaji secara mendalam pengaruh literasi fikih zakat dan religiusitas terhadap kepatuhan muzaki dalam menunaikan kewajiban zakat profesi, dengan fokus studi pada pegawai Aparatur Sipil Negara (ASN) di Kota Cilegon yang wajib membayar zakat melalui pemotongan gaji rutin. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei dan penyebaran kuesioner kepada 100 ASN di Cilegon yang aktif membayar zakat. Instrumen penelitian terdiri dari tiga variabel utama, yaitu literasi fikih zakat (X1), religiusitas (X2), dan kepatuhan (Y). Teknik analisis yang digunakan meliputi uji validitas dan reliabilitas, uji asumsi klasik (normalitas, multikolinearitas, heteroskedastisitas), analisis regresi linear berganda, dan uji hipotesis baik parsial maupun simultan. Hasil penelitian menunjukkan bahwa literasi fikih zakat berpengaruh signifikan terhadap kepatuhan muzaki dengan koefisien regresi sebesar 0,499 dan nilai signifikansi 0,000. Demikian pula, religiusitas juga berpengaruh signifikan terhadap kepatuhan dengan koefisien 0,550 dan nilai signifikansi 0,000. Secara simultan, kedua variabel tersebut memberikan pengaruh signifikan terhadap kepatuhan, yang ditunjukkan oleh nilai F sebesar 57,311 dan nilai signifikansi 0,000. Nilai Adjusted R² sebesar 0,532 menunjukkan bahwa 53,2% variasi kepatuhan muzaki dapat dijelaskan oleh literasi dan religiusitas. Literasi fikih zakat dan religiusitas secara parsial dan simultan meningkatkan kepatuhan muzaki ASN; diperlukan program edukasi dan spiritual BAZNAS-Pemkot untuk maksimalkan potensi zakat.
Pemetaan Ketahanan Ekosistem Kewirausahaan di Yogyakarta Novi Ria Rahmawati
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 3 (2026): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i3.3794

Abstract

Hasil penelitian menunjukkan bahwa akses pembiayaan, ketersediaan talenta, dukungan kebijakan, dan infrastruktur memiliki pengaruh yang signifikan terhadap ketahanan ekosistem kewirausahaan di Yogyakarta. Sebaliknya, budaya kewirausahaan belum menunjukkan pengaruh yang signifikan secara statistik, yang mengindikasikan adanya kesenjangan antara nilai budaya kewirausahaan dan implementasinya dalam praktik bisnis. Meskipun demikian, hasil uji reliabilitas menunjukkan nilai koefisien Cronbach’s Alpha yang masih rendah (α = 0,051), sehingga diperlukan pengembangan dan penyempurnaan instrumen pengukuran pada penelitian selanjutnya. Simpulan dari penelitian ini adalah bahwa penguatan ketahanan ekosistem kewirausahaan di Yogyakarta memerlukan pendekatan yang terintegrasi, dengan prioritas pada perbaikan akses pembiayaan, pengembangan talenta, kebijakan yang adaptif, dan penyediaan infrastruktur yang memadai. Penelitian ini menghasilkan kerangka pemetaan ketahanan ekosistem kewirausahaan yang dapat dijadikan dasar rekomendasi kebijakan bagi pemerintah daerah, inkubator bisnis, dan pemangku kepentingan terkait, serta memberikan kontribusi empiris terhadap literatur tentang penguatan ekosistem kewirausahaan di wilayah urban Indonesia.
The Effect of Interpersonal Relationships, Time Management, Work Efficiency, Role Modeling, and Job Burnout on Employee Performance at Cafe Marowa Batam Dea Ananda; Andika Nugraha; Muhammad Yusuf
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 3 (2026): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i3.3796

Abstract

This study is motivated by the need to maintain employee performance at Cafe Marowa Batam amid the dynamic demands of the food and beverage service industry, which requires fast coordination and consistent service quality. The objective of this research is to analyze the effects of interpersonal relationships, time management, work efficiency, role modeling, and job burnout on employee performance, both partially and simultaneously. The study employed a quantitative approach using primary data collected through questionnaires distributed to 40 employees. The data were analyzed using multiple linear regression with SPSS version 28.0. The partial test results indicate that interpersonal relationships, time management, work efficiency, and role modeling have positive and significant effects on employee performance. In contrast, job burnout has a significant negative effect on employee performance. Simultaneously, all independent variables significantly influence employee performance. The coefficient of determination shows that the model explains 92.7 percent of the variation in employee performance, indicating strong explanatory power. The results also suggest that work efficiency provides the strongest relative contribution among the predictors, while burnout consistently reduces performance outcomes. Overall, the findings highlight that employee performance in a café setting is shaped by both operational capabilities and workplace dynamics, including leadership example and employee well-being. In practical terms, managers should strengthen teamwork and communication routines, improve task prioritization and scheduling, standardize efficient work procedures, and reinforce leaders’ exemplary behavior. In parallel, preventive actions to reduce burnout (such as balanced workloads, adequate rest breaks, and job variation) are important to sustain performance over time. These findings suggest that improving employee performance at Cafe Marowa Batam requires an integrated approach that emphasizes effective interpersonal relationships, proper time management, efficient work practices, exemplary leadership behavior, and effective management of job burnout.
The Effect of Place, Taste, Menu Variety, and Service Quality on Customer Satisfaction at Marowa Cafe, Batam City Melda Ramanda; Suyono; Maizar
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 3 (2026): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i3.3833

Abstract

This study is motivated by the increasing competition in the cafe industry, which requires business owners to continuously improve customer satisfaction as a key determinant of sustainability and repeat patronage. Customer satisfaction in cafe services is shaped by multiple factors related to the overall consumption experience, including physical environment, product quality, menu offerings, and service performance. The purpose of this study is to analyze the effects of place, taste, menu variety, and service quality on customer satisfaction at Marowa Cafe, Batam City, both partially and simultaneously. This research employed a quantitative approach using primary data collected through questionnaires distributed to 100 cafe customers. The data were analyzed using multiple linear regression with the assistance of SPSS version 28.0. Classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests, were conducted to ensure the validity of the regression model. Hypothesis testing was performed using t-tests for partial effects, an F-test for simultaneous effects, and the coefficient of determination (R²) to assess the explanatory power of the model. The results of the partial analysis indicate that place, taste, menu variety, and service quality each have a positive and significant effect on customer satisfaction. Among the independent variables, menu variety demonstrates the strongest partial influence, indicating that customers highly value diverse and innovative menu options. The simultaneous test confirms that all independent variables collectively have a significant effect on customer satisfaction. Furthermore, the coefficient of determination reveals that 76.1 percent of the variation in customer satisfaction can be explained by the four independent variables, while the remaining 23.9 percent is influenced by other factors not included in the model. These findings suggest that customer satisfaction at Marowa Cafe Batam is shaped by an integrated experience that combines a comfortable place, appealing taste, diverse menu offerings, and high-quality service. Practically, cafe management should adopt a comprehensive strategy that balances improvements in physical atmosphere, product consistency, menu innovation, and service excellence. This study contributes to the literature by providing empirical evidence on customer satisfaction determinants in a local cafe context and highlights the importance of a holistic approach in managing customer-oriented service businesses.
Pengaruh Kualitas Layanan Pelatihan Jarak Jauh Terhadap Kepuasan Peserta (Studi Pada Peserta Pelatihan Di Balai Diklat Keuangan Cimahi) Eko Lestiyanto; Fitroh Hastanto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 3 (2026): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i3.3856

Abstract

This research seeks to examine how the quality of distance learning services influences the satisfaction of training participants at the Regional Training Office of FETA – BDK Cimahi. A descriptive quantitative design with a survey technique was applied. Primary data were obtained through questionnaires distributed via Microsoft Forms to 110 participants of distance training programs from various ministries, institutions, and local governments. Service quality was assessed using the SERVQUAL model, which includes five dimensions: tangibles, reliability, responsiveness, assurance, and empathy. These dimensions were broken down into nine independent variables that potentially influence participant satisfaction. The analysis involved validity and reliability testing, classical assumption checks, simple linear regression, and Importance–Performance Analysis (IPA). The results show that the quality of distance training services positively and significantly affects participant satisfaction (sig. 0.000 < 0.05). The Adjusted R² of 0.239 means service quality accounts for 23.9% of satisfaction variance, while 76.1% is influenced by other variables outside the model. The IPA method was also employed to assess participants’ satisfaction and comprehension of services offered by BDK Cimahi, as well as to identify which service quality aspects require enhancement to improve overall participant satisfaction. IPA also identifies service areas that need improvement to increase participant satisfaction. The IPA results reveal that the alignment of training materials with participants’ needs is a priority area requiring improvement, while responsiveness, accessibility and usability of training facilities, and instructors’ ability to provide guidance should be maintained. These findings suggest that improving service quality, particularly in ensuring the relevance of training content, is essential to enhancing participant satisfaction in distance training programs within public sector institutions.
The Effect of Job Training, Competence, and Workload on Employee Performance in the Scrubber Production Process at PT. Feen Marine Anis Marsela; Muhammad Sidik; Riswandhi Ismail
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 3 (2026): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i3.3873

Abstract

This study examines the effect of job training, competence, and workload on employee performance in the scrubber production process at PT. Feen Marine. Employee performance is a critical factor in industrial manufacturing environments, particularly in technical production sectors where accuracy, efficiency, and adherence to operational standards determine organizational productivity and product quality. In practice, scrubber production requires employees to possess adequate skills, strong competence, and the ability to manage work demands effectively. Therefore, understanding the determinants of employee performance becomes essential for improving production outcomes and organizational competitiveness. This research employed a quantitative explanatory approach using a cross-sectional survey design. Primary data were collected through structured questionnaires distributed to production employees. The population consisted of 291 employees, and the sample size was determined using the Slovin formula with a 10% margin of error, resulting in 74 respondents. Data analysis was conducted using multiple linear regression with SPSS 26.0, supported by validity and reliability testing, classical assumption tests (normality, multicollinearity, and heteroscedasticity), partial hypothesis testing (t-test), simultaneous hypothesis testing (F-test), and coefficient of determination analysis (R²). The findings indicate that job training has a significant effect on employee performance (Sig. = 0.019), competence also significantly influences performance (Sig. = 0.024), and workload demonstrates a significant impact on employee performance (Sig. = 0.031). Simultaneously, all independent variables collectively affect employee performance, as shown by the F-test significance value of 0.000. The coefficient of determination reveals that 68.4% of employee performance variation is explained by job training, competence, and workload, while the remaining 31.6% is influenced by other factors outside the model. These results suggest that improving employee performance in scrubber production requires an integrated human resource management strategy focusing on effective training programs, competency development, and balanced workload management. This study contributes novelty by providing empirical evidence from a highly technical scrubber production context, which remains limited in previous employee performance research, particularly within marine manufacturing industries.
Pengaruh Kualitas Pelayanan dan Word Of Mouth (WOM) Terhadap Keputusan Pembelian Pada Toko UD. Luhur Desa Patas Gede Suteja; Fridayana Yudiaatmaja
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 3 (2026): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i3.3908

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas pelayanan dan word of mouth terhadap keputusan pembelian konsumen di UD. Luhur Desa Patas. Penelitian ini dimaksudkan untuk memberikan pemahaman empiris kepada pelaku usaha, khususnya usaha dagang sembako, mengenai faktor-faktor yang memengaruhi keputusan pembelian konsumen. Populasi dalam penelitian ini adalah seluruh konsumen UD. Luhur Desa Patas. Teknik pengambilan sampel yang digunakan adalah simple random sampling. Data penelitian dikumpulkan melalui penyebaran kuesioner kepada 120 responden. Analisis regresi linear berganda digunakan untuk menganalisis data yang terkumpul dengan bantuan perangkat lunak SPSS versi 25. Hasil penelitian menunjukkan bahwa kualitas pelayanan dan word of mouth secara simultan berpengaruh signifikan terhadap keputusan pembelian. Secara parsial, kualitas pelayanan berpengaruh positif signifikan terhadap keputusan pembelian. Word of mouth juga berpengaruh positif signifikan terhadap keputusan pembelian. Temuan penelitian ini memberikan implikasi praktis bagi pelaku usaha tentang pentingnya menjaga kualitas pelayanan dan mendorong komunikasi positif antar konsumen guna meningkatkan keputusan pembelian.
Kualitas Pelayanan Usaha Jasa Laundry 173 Untuk Meningkatkan Kepuasan Pelanggan Kristina Damayanti; Binti Muflikah
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 3 (2026): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i3.3909

Abstract

Kualitas pelayanan adalah perbandingan kesenjangan harapan pelanggan sebelum dan sesudah menerima layanan yang diberikan oleh penyedia layanan jasa, sedangkan kepuasan pelanggan adalah perasaan senang atau kecewa pelanggan yang muncul setelah merasakan dan membandingkan hasil yang dirasakan dengan harapan pelanggan. Kualitas pelayanan mempunyai hubungan yang erat dengan kepuasan pelanggan karena memberikan dorongan kepada pelanggan untuk menjalin hubungan yang kuat dengan perusahaan. Penelitian ini bertujuan untuk mengetahui faktor penurunan pendapatan pada bulan Juni hingga Agustus 2024 di Laundry 173, dengan menerapkan 5 dimensi kualitas pelayanan keandalan (reliability), daya tanggap (responsiveness), jaminan (assurance), empati (empathy), dan bukti fisik (tangibles) yang disesuaikan dengan janji layanan Laundry 173, sehingga dapat ditentukan solusi penyelesaiannya. Metode penelitian yang digunakan adalah pendekatan kualitatif  dengan pengumpulan data utama melalui wawancara dengan pemilik Laundry 173, serta data dari artikel dan buku. Hasil penelitian ini ditemukan bahwa dimensi reliability (keandalan) dan assurance (jaminan) masih perlu diperbaiki karena ketidaksesuaian antara standar pelayanan yang dijanjikan dengan aktual pelayanan yang diterima pelanggan, meskipun secara keseluruhan kualitas pelayanan berjalan dengan baik. Kesimpulannya, kualitas pelayanan memiliki peran penting dalam mempertahankan pelanggan dan berkontribusi mempengaruhi pendapatan bisnis Laundry 173. Temuan pada penelitian ini bisa digunakan untuk memperbaiki kekurangan pada kualitas pelayanan pada Laundry 173 dan usaha laundry lainnya
The Effect of Perceived Value, Service Quality, Trust, and Passenger Satisfaction on Passenger Loyalty of Ferry Batam Jet at PT Pelayaran Batam Bahari Sejahtera Eky Pratiwi; Andika Prasetya Nugraha; Netti Syafitri
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 3 (2026): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i3.3910

Abstract

Passenger loyalty is a critical factor in the sustainability of transportation service companies, particularly in ferry services where passengers have various alternative modes of transport. This study aims to analyze the effect of perceived value, service quality, trust, and passenger satisfaction on passenger loyalty of Ferry Batam Jet at PT Pelayaran Batam Bahari Sejahtera. A quantitative explanatory research design was employed to examine the causal relationships among the variables. Data were collected through structured questionnaires distributed to passengers who had used the Ferry Batam Jet service. The population of this study consisted of Ferry Batam Jet passengers, with a sample of 100 respondents selected using a purposive sampling technique. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. Prior to hypothesis testing, the data were examined through validity and reliability tests as well as classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests, to ensure the feasibility of the regression model. The results indicate that perceived value has a positive and significant effect on passenger loyalty. Service quality is also found to significantly influence passenger loyalty, demonstrating that reliable and responsive service delivery strengthens repeat usage intentions. Trust shows a significant and positive effect and emerges as the most dominant variable influencing loyalty, highlighting the importance of credibility and reliability in ferry transportation services. Passenger satisfaction also has a significant effect on loyalty, confirming that positive overall travel experiences encourage passengers to reuse and recommend the service. Simultaneously, perceived value, service quality, trust, and passenger satisfaction have a significant effect on passenger loyalty. These findings suggest that passenger loyalty in ferry transportation is formed through an integrated evaluation of value, service performance, trust, and satisfaction. This study provides practical implications for ferry operators to enhance loyalty by improving service quality, strengthening trust, managing passenger expectations, and ensuring consistent satisfaction. The study contributes empirical evidence to the literature on service marketing and transportation management, particularly in the context of ferry transportation services.
The Effect of Competence, Motivation, Leadership, Work Environment, and Compensation On Employee Performance at SSC Nails Salon Fressia Serliana; Andika Prasetya Nugraha; Netti Syafitri
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 3 (2026): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i3.3921

Abstract

This study examines the effect of competence, motivation, leadership, work environment, and compensation on employee performance at SSC Nails Salon. The research was conducted using a quantitative approach with primary data collected through questionnaires distributed to all 30 employees. A census sampling technique was applied due to the relatively small population size, ensuring that the sample fully represented the workforce of the salon. Data analysis was performed using multiple linear regression with SPSS 26.0, supported by validity and reliability testing, classical assumption tests, partial hypothesis testing (t-test), simultaneous hypothesis testing (F-test), and the coefficient of determination (R²). The results of the partial tests indicate that competence, motivation, leadership, work environment, and compensation each have a statistically significant effect on employee performance, with significance values below the 0.05 threshold. The simultaneous F-test also confirms that all independent variables collectively influence employee performance, demonstrating that employee performance is shaped by an integrated combination of individual capability, psychological encouragement, managerial direction, workplace conditions, and reward systems. Furthermore, the coefficient of determination reveals that the regression model explains 94.5% of the variance in employee performance, indicating very strong explanatory power and model stability. These findings suggest that improving employee performance at SSC Nails Salon requires a comprehensive human resource management strategy that emphasizes competency development, motivational reinforcement, effective leadership practices, supportive work environments, and equitable compensation policies. This study contributes novelty by providing empirical evidence of employee performance determinants within the beauty service industry, particularly in a nail salon context, which remains limited in previous performance research.

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