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Andri Putra Kesmawan
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Jl. Sidorejo, Gg. Nakula No. C12, Ngestiharjo, Kasihan, Bantul, D.I Yogyakarta 55182
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INDONESIA
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
ISSN : -     EISSN : 27980502     DOI : https://doi.org/10.53697/emak.v7i3
Core Subject : Economy, Education,
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
Articles 894 Documents
Actuarial Aspects in Life Insurance Muhammad Risalah; Nur Ahmadi Bi Rahmani
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 3 (2022): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i3.644

Abstract

The emergence of various syriah financial institutions (banks and non-banks) shows us that people are increasingly trusting in the sharia system. In connection with the number of financial institutions such as sharia insurance, both general and life insurance, it provides a lot of job opportunities. Therefore, it is necessary to have good quality human resources (HR). Human resources are an important element in a company, because this element is the part that drives the system in a company in order to achieve company goals. Insurance companies, both general and life itself, cannot be separated from the performance of actuaries. This type of research is descriptive with a qualitative approach. Data collection used by using interviews, study documentation and observation. The study in this research is to find out "Actuarial Aspects in Life Insurance". The results showed that actuaries of life insurance and pension plans have always had a special interest in the development and construction of mortality/death tables. Whole life insurance is insurance that provides protection for 99 years. 99 years is called a lifetime because in Indonesia the life expectancy of people is 65 years (men) and 70 years (women), so 99% of you will get coverage if you take this insurance.
Implementation of the Personnel Management Information System (SIMPEG) at the Ministry of Religion of North Sumatra Province Fathur Rahman; Andri Soemitra
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 3 (2022): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i3.645

Abstract

Describing the activities of adopting and implementing Information Communication and Technology (ICT) as a tangible manifestation of renewal in the government environment is the purpose of this research. This is also a form of evidence of changes and standardization of each employee, especially related to prime play. One of its manifestations is the North Sumatra Provincial Government's initiative to implement the Personnel Management Information System (SIMPEG) at the Ministry of Religion of North Sumatra Province. This study uses a descriptive qualitative approach by integrating primary and secondary data in order to analyze more deeply the implementation of SIMPEG. Therefore, as a recommendation is the need to increase the capacity of human resources through education and training including operational policies, budgets and network facilities.
Analysis of Birth Certificate Issuance Services at the Medan City Population and Civil Registration Service Fahmi Rizky; Nurbaiti Nurbaiti
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 3 (2022): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i3.646

Abstract

A Civil Registry document which explains the child's name, gender, parents' names, and citizenship status recorded as a result of a birth is called a Birth Certificate. This research process uses a descriptive qualitative method whose purpose is to describe the data analysis and make it into a narrative form with data collection techniques through direct observation and interviews with the community. The Department of Population and Civil Registration in Medan City is a public service agency that really helps the community in managing Birth Certificates. The process for making a birth certificate is sufficient in accordance with the SOP. In terms of public services provided, it also provides solutions to simplify and speed up the administrative process by making online access called SIBISA and greatly facilitates the management of Birth Certificates during the current pandemic.
Literature Review: The Role of Advertising in Building Brand Awareness Rafika Zahwa Alifia; Cecep Safa'atul Barkah; Iwan Sukoco; Lina Auliana
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 3 (2022): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i3.666

Abstract

Brand awareness is an important element in brand equity that indicates consumer knowledge of the existence of a brand. In building brand awareness, many companies use advertising to provide information about the products or services they offer. Finding out how the role of using advertising through various media in developing consumer brand awareness is the purpose of this study. Literature Review is the method used in which the author writes articles based on previous studies in the sphere of advertising and brand awareness. From these studies, it can be concluded that advertising has a significant role in building brand awareness and the effectiveness of advertising in building brand awareness is achieved if it meets several indicators, namely attracting, attracting attention, encouraging a sense of desire, and making consumers take action.
The Effect of Employee Performance on the Effectiveness of the Finance and BMN Subdivisions at the Regional Office of the Ministry of Religion of North Sumatra Nur Atika Tanjung; Sri Sudiarti
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 3 (2022): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i3.670

Abstract

Employees are expected to be more proactive in finding new ways to improve business efficiency and effectiveness. When an organization reduces the number of employees, it becomes more dependent on the existing employees to do something than what is assigned to them. The sources of data used come from two sources, namely primary data and secondary data. The data collection method used is through interviews and documents. Interviews were conducted in depth so that the information obtained was more detailed than the experience of the reporter. The results of determining the correlation coefficient above indicate that the performance of workers on work efficiency is 67.40% while 32.60% is influenced by other factors. The quality of work has a major impact on the performance of the Regional Office staff of the Ministry of Religion of North Sumatra. And there is a significant influence between performance and effectiveness at the Regional Office of the Ministry of Religion of North Sumatra together, and the results seem to indicate that the value of these two factors greatly affects employee performance.
The Effect of Changes in the Performance of the Village Head on the Progress of the Unitary Village Community Liska Febrianti; Nuri Aslami
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 3 (2022): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i3.673

Abstract

Changes in leadership within a certain period are common in Indonesia, be it state, regional, district and village leaders. A village is led by a village head with the highest position who takes part in changing a village, if the performance of the village head is good it will be good and the village he leads will also develop. This study aims to measure the effect of changes in the performance of the new village head on the progress of the community in the unitary village. The method used in this research is the method of observation, as well as interviews with the community and village heads to find out what policies and performance will be carried out by the new village head. Of course, this is something that is highly expected and desired by the entire unitary village community, with the change of the new village head, of course there must be better performance to lead the unitary village community to progress.
Optimizing the Implementation of Local Tax Collection (Study on the Installation of a Tapping Box Tool on Hotel Taxes in Padang Lawas Regency) Maya Dian Eka Sari; Andri Soemitra
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 3 (2022): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i3.674

Abstract

Regional Original Revenue (PAD) consists of 3 main aspects, namely regional taxes, regional levies and the results of the management of regional property, as well as the management of separate regional assets. Optimizing tourism potential is one of the strategies to increase regional income (Pratama, 2016). This study aims to find out how to optimize the implementation of local tax collection (Hotel Tax) by installing the Tappix Box tool. This study uses a literature study approach to answer the research objectives. The literature study conducted in this study is a form of research conducted by collecting journal articles with the theme in accordance with the research objectives, namely Optimizing the Implementation of Local Tax Collection. In optimizing the implementation of local tax collection, especially hotel taxes, there are several obstacles and obstacles. The obstacles that occur will make business actors, namely the presence of business actors for various reasons, feeling distrusted, and lack of knowledge of the importance of regional development. In addition, there are unscrupulous actors who turn off wiretapping tools for the purpose of the business actors themselves. Efforts are made to minimize obstacles or obstacles in tax collection, namely providing sanctions, business permits, permanent business permits if business actors refuse and turn off wiretapping, and carry out continuous socialization to business actors.
Analysis of the Preparation of Regional Levies Operational Reports at the Regional Revenue Agency of Padang Lawas Regency Siti Hamizah Harahap; Andri Soemitra
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 3 (2022): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i3.675

Abstract

The problem in this research is how the preparation of local tax reports in Bapenda, Padang Lawas Regency is carried out in accordance with the rules set by the local government. Operational reports are one of the elements of financial reports that describe economic resources that increase equity and are managed by the central/regional government. For state administrative activities during the reporting period and local retaliation is one of the key factors supporting local revenue, because it can make a significant contribution to the sustainability of local government. Standard operating procedures set by the local government This investigation was carried out by the local tax office of Padang Rawa Regency. The data in this study are secondary data. Secondary data is from Bappenda, Padanglaw Regency. As in the form of an operational report on the use of regional wealth bailout funds in 2021. The results of this study show that the preparation of an operational report on the use of regional assets in the management and reporting of the Padanglawas Regency Bappenda Sector for the 2021 fiscal year has complied with PP 71 of 2010 concerning Government Accounting Standards and Law Number 28 of 2009 on Dae Taxes and Local Liability.
Analysis of Letter Filing Procedures at the General Bureau of the Regional Secretariat of North Sumatra Province Diah Ananda Kharisma; Nur Ahmadi Bi Rahmani
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 3 (2022): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i3.676

Abstract

The purpose of this study was to determine the procedures for managing filing documents in the General Administration of the North Sumatra Regional Governor's Office. The examination will also look for obstacles in monitoring the archives of letters and documents in the General Bureau of Business section of the North Sumatra Province Governor's Office. The preparation technique used in this research is a clear qualitative research, with meeting guidelines as the main tool in the interview. The main sources of information used were the head of the General Bureau of the Governor's Office of North Sumatra Province, the Head of Administration of the General Bureau, and employees in the field of archives of the Administrative Section of the General Bureau of the Governor's Office of North Sumatra Province. The inventors used data observation methods based on perceptions, encounters, and documentation. This evaluation found that the implementation of the letter archive in the General Bureau of the North Sumatra Regional Secretariat had been carried out well, but not yet perfect, and usually the administration included recording, storage, maintenance, and transfer. Each report is recorded using a system that includes an agenda book, and expedition book, and decentralized regulations, with each work unit or sub overseeing the capacity of documents or files. Document storage systems use the appropriate form of capacity, and this method uses an alphabetical and numeric framework. This research focuses on the components of the administrative authority of the general bureau of the North Sumatra Province Regional Secretariat in full.
The Role of DPRD in the Supervision Function of the Implementation of the North Sumatra Province APBD Muhammad Adli Azrai; Sri Sudiarti
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 3 (2022): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i3.677

Abstract

Supervision of the budget is part of the main duties of the members of the council who act as representatives of the people, therefore all revenues from the people that are intended for development must be monitored so that there is no fraud. This study aims to analyze the role of DPRD in carrying out their duties in the supervisory function of the implementation of the North Sumatra Province APBD and to find out how the stages and procedures for budgeting and accountability reports are. To achieve the research objectives, the researcher used a qualitative descriptive research method with a study of literature related to the topic of this research. The results of the study found that in the implementation of budget oversight there were still some notes and corrections to members of the DPRD of North Sumatra Province, including being less effective in coordinating and communicating supervision of their members, and unable to direct their wishes to the APBD proposal according to regional content when obtaining information from community leaders. . But from the other side there is good news that there is an increase in the performance results achieved. The supervision carried out on the budget consists of supervision during the preparation process, implementation to the accountability report stage.