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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 894 Documents
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Analysis of Selling Price Determination Using Cost Plus Pricing Method in Three Saudara Chicken Livestock Business, Selatan Bengkulu Regency Rera Marsela; Sulisti Afriani; Yun Fitriano
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.406

Abstract

The purpose of the study was to determine and analyze the determination of the selling price using the Cost Plus Pricing Method in the Three Brothers Chicken Livestock Business, South Bengkulu Regency. The analytical method used in this study is a comparative descriptive method. Based on the calculation of the cost of production carried out by the Three Brothers Chicken Livestock Business, South Bengkulu Regency, the cost of production of broiler chickens per head is Rp. 32,238.-. and the determination of the selling price based on the market price of Rp. 38,000 per head so that the profit earned is Rp. 5,872 fish. Based on the cost plus pricing method with a full costing approach, the cost of production of broiler chickens is Rp. 33,418,-. With the determination of a profit of 20% of the cost of production, the total selling price of chicken per head is Rp. 40,000, - so that the profit earned is Rp. 6,582,- per head. There is a difference in the calculation of the cost of production between the company's calculation and the cost plus pricing method because the company's calculation does not include labor costs and factory overhead costs.
Analysis Of Understanding Of Msme Activities In The Preparation Of Financial Statements Based On Sak EMKM And Cooperatives (Case Study Of Msmes In Ratu Agung District, Bengkulu City) Elisa Fitri; Neri Susanti; Tito Irwanto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.407

Abstract

Data collection tools were carried out by means of documentation and unstructured interviews. The analytical method used is descriptif analysis. The results of research and discussion regarding the understanding of MSME actors in preparing financial statements based on SAK EMKM and Cooperatives on MSMEs in Ratu Agung District, Bengkulu City, especially in the Sawah Lebar sub-district, Bengkulu city, it can be concluded that MSME actors do not really understand financial statements in accordance with SAK EMKM and Cooperative. Of the 10 MSMEs interviewed, they only made simple reports such as recording sales notes in one day and did not make a recapitulation of financial reporting for one month and one year. This is due to the low level of understanding of MSME actors towards the preparation of financial reports. MSME actors have not separated personal wealth from business assets because they think that the assets they have are still small and there is no need for separation from assets used for business.
The Application of Digital Marketing in the Covid-19 Era in the Indonesian Muslim Entrepreneur Association (IPEMI PC Kuranji) Padang City Meci Nilam Sari
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.410

Abstract

Covid-19 in Indonesia to date has had both positive and negative impacts on the economic sector, especially UMKM in Indonesia. Covid-19 has been felt significantly by Micro, Small and Medium Enterprises UMKM who are experiencing an economic crisis. The research was conducted on Indonesian Muslim women entrepreneurs (IPEMI PC Kuranji) and the impact of covid-19 is the decline in purchasing power of women entrepreneurs IPEMI PC Kuranji because 40% of them are still quoting in the offline world not online, therefore digital marketing is one of the efforts for achievement in improving the business that is more advanced in the future.
Relationship Of Role Conflict And Stress With Performance Of Employees At Seluma Timur District Police Office Seluma Regency Ngatimin Ngatimin; Ahmad Soleh; Abdul Rahman
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.411

Abstract

The purpose of this study was to determine the effect of motivation and job satisfaction simultaneously on employee productivity at PT. Four Lawang Agro Perkasa in Empat Lawang Regency. The sample in this study were employees at PT. Four Lawang Agro Perkasa as many as 35 people. Collecting data using a questionnaire and the analytical method used is multiple linear regression, determination test and hypothesis testing. The results of the regression analysis show Y = 1.501 + 0.380X1 + 0.603 X2 + 5.900 this describes a positive regression direction, meaning that there is a positive influence between X1 (motivation) and X2 (job satisfaction) on work productivity (Y). Means that if the variables of motivation and job satisfaction increase, it will increase work productivity. The value of the coefficient of determination is 0.590. This means that X1 (motivation) and X2 (job satisfaction) affect work productivity (Y) by 59% while the remaining 41% is influenced by other variables not examined in this study. The test results for the X1 variable (motivation) show the tcount value is greater than ttable at 2,424 > 1,693 and a significance value of 0.021 < 0.05. Because tcount > ttable and the significance value is less than 0.05, then H0 is rejected and Ha is accepted. This means that X1 (motivation) has a significant influence on work productivity (Y) of employees at PT. Four Lawang Agro Perkasa in Empat Lawang Regency. The test results for the X2 variable (job satisfaction) show the tcount value is greater than ttable at 3.258 > 1.693 and a significance value of 0.003 <0.05. Because tcount > ttable and the significance value is less than 0.05, H0 is rejected and Ha is accepted. This means that X2 (job satisfaction) has a significant effect on work productivity (Y) of employees at PT. Four Lawang Agro Perkasa in Empat Lawang Regency. The value of Fcount > Ftable (22,986 > 3,29) with a significant value of 0.000 < 0.05 indicates that simultaneously X1 (motivation) and X2 (job satisfaction) have a significant effect on work productivity (Y) of employees at PT. Four Lawang Agro Perkasa in Empat Lawang Regency.
Business Plan Analysis of the Business Feasibility Case Study Diah Hafni Pardede; Siti Ramadhani Tanjung; Irdinansyah Goli; Amalul'izzi Amalul'izzi; Suhairi Suhairi
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.413

Abstract

This article aims to find out how to standardize a good business plan on business feasibility. A business feasibility study is needed to see a picture of whether or not a business is appropriate to be run, and whether it can grow rapidly or not. For this reason, the author wants to analyze plain business against a business feasibility case study, in this case the author uses a feasibility analysis through several aspects, namely, aspects of planning, implementation and business market share, using descriptive research methods. The data collection method used swot analysis and collected some findings from the literature. So some results obtained from business plan analysis research on business feasibility case studies are that if a business wants to be said to be feasible in its business plan, an owner must carefully think about how the business strategy from several aspects so that the business plan that will be carried out can be said to be feasible.
Financial Aspect Analysis in Business Feasibility Studies Nur Hidayah Pulungan; Dwi April Yani Simangungsong; Roza Hayadi; Suhairi Suhairi
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.414

Abstract

This article contains about what financial aspects have an effect on business viability. Which as we know that the Financial Aspect is one aspect that is very very important in the running of the business that will be run by the businessman. And in this paper the author will examine what financial aspects need to be considered and analyzed in order to study the feasibility of the business for the development of the business.
Analysis of the Application of Management Control System for Fiduciary Installment Credit (KREASI) at PT Pegadaian Medan City Region Maryam Batubara; Purnama Rahmadhani Silalahi; Marwiyah Siregar; Ella Sriwahyuningih
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.417

Abstract

Management control system is a system used to influence its members to implement strategies efficiently and effectively in order to achieve organizational goals. The purpose of this study was to determine how the implementation of the management control system at PT Pegadaian Medan City Region. PT. Pawnshops also require a control in order to achieve the company's overall goals. This control is preventive and repressive control. To achieve this goal requires a good management control system so that the credit is not problematic. The purpose of this study is the application of a management control system for the distribution of Fiduciary Installment Loans (KREASI) at PT Pegadaian Manado City Region. The analytical method used is descriptive analysis. The results of the analysis show that the process of providing Installment Loans for the Fiduciary System (KREASI), at PT. The Manado Regional Pawnshop has been carried out well by competent employees in their respective fields who have high honesty and dedication in carrying out their duties. Separation of duties has also been carried out well in each process of providing Fiduciary Installment Loans (KREASI), at PT. Manado Regional Pawnshop. PT Pegadaian Manado Region has implemented proper authorization procedures in all processes of providing Fiduciary Installment Loans (KREASI), namely at the time of the mortgage loan application process, the authorized officer is the estimator, during the pawn credit analysis process the authorized officer to analyze credit is the Power of Attorney Credit (KPK), during the credit withdrawal process the authorized officer is the cashier, while for the monitoring process the officer authorized to carry out supervision is the branch head
The Effect of Organizational Commitment, Moral Leadership, Work Environment, Religiusity and Love of Money Towards Fraud Intention Kamelia Astuty
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.421

Abstract

Many factors influence a person to commit cheating. Several studies have also been conducted to examine matters regarding fraud, both the factors that influence it and the impact it causes. The purpose of this study was to prove the effect of organizational commitment, leadership morale, work environment, religiosity and love of money on fraud intention among Bank Bengkulu employees. This type of research is a quantitative study. Respondents are all Bengkulu Bank employees who work in accounting and teller departments. Data collection through online surveys with google form. The results showed that organizational commitment had a negative effect on fraud intention. This means that the higher the employee's commitment to the organization, the lower the desire to commit fraud. Leadership morale has a negative effect on fraud intention. This means that the higher the morale of the leadership, the lower the desire to commit fraud. The work environment has a negative effect on fraud intention. This means that the better the work environment, the lower the desire to commit fraud. Religiosity has a negative effect on fraud intention. This means that the more religious an employee is, the lower the desire to commit fraud. Love of money has a positive effect on fraud intention. This means that the more employees love money, the more likely they are to cheat.
Analysis of the Contribution of the Agricultural Sector to the GRDP Value of Dairi Regency, North Sumatra Province Marliyah Marliyah; Muhammad Syahbudi; Lisna Limbong
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.422

Abstract

The agricultural sector in Dairi Regency is a strategic sector that has close links with poverty reduction, efforts to overcome unemployment, efforts to build food security, food production, environmental conservation efforts and the basis of regional economic development. the distribution of the highest percentage of Gross Regional Domestic Product (GRDP) from 2014-2018 compared to other sectors. This study aims to examine how big the contribution of the agricultural sector to the Gross Regional Domestic Product (GRDP) in Dairi Regency and to find out how big the projected growth of the agricultural sector's contribution in 2025 in Dairi Regency is with quantitative research using secondary data. This study uses time series data in the form of annual data with a time span of 2016-2020. Data were analyzed using contribution analysis and least squared trend analysis (least square method). Process data processing using excel software. The results of the contribution analysis show that the contribution of the agricultural sector to the Gross Regional Domestic Product (GDP) of Dairi Regency in 2016 was 46.02%, in 2017 it was 45.68%, in 2018 it was 45.29%, in 2019 it was 44.79%, and in 2020 by 45.19%. The results of the analysis of the least squares trend (least square method) show the projected growth of the contribution of the agricultural sector to the Gross Regional Domestic Product (GDP) of Dairi Regency in 2021 by 44.63%, in 2022 by 44.37%, in 2023 by 44.12%, in 2024 by 43.86% and in 2025 by 43.61%.
Analysis of the Application of Sharia Principles in the Development of Sharia Capital Market (Case Study of the Indonesia Stock Exchange, North Sumatra Representative Office) Muhammad Ikhsan Harahap; M. Ali
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.424

Abstract

The problem in this study is whether the application of sharia principles is in accordance with the principles of the sharia capital market according to the DSN-MUI Fatwa NO: 40/DSN-MUI/X/2003 and POJK 15/POJK.04/2015. This study aims to determine the suitability of the application of sharia principles in the development of the Islamic capital market at the Indonesia Stock Exchange, North Sumatra Representative Office. The results of this study are expected to be able to provide input in the world of capital markets, especially in the Islamic Capital Market. This research was conducted at the Indonesia Stock Exchange Representative Office of North Sumatra. The data in this study are primary data and secondary data. The research method used is qualitative with a qualitative descriptive approach with the aim of providing a detailed description of the background, characteristics, and characteristics of the subject under study. The results of this study indicate that the application of sharia principles in the development of the Islamic capital market at the Indonesia Stock Exchange North Sumatra Representative Office has been in accordance with the principles of the Sharia Capital Market according to the Fatwa of DSN-MUI NO: 40/DSN-MUI/X/2003 and POJK 15/ POJK.04/2015.

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