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Contact Name
Andri Putra Kesmawan
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journal@idpublishing.org
Phone
+628111304014
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journal@idpublishing.org
Editorial Address
Jl. Sidorejo, Gg. Nakula No. C12, Ngestiharjo, Kasihan, Bantul, D.I Yogyakarta 55182
Location
Kab. bantul,
Daerah istimewa yogyakarta
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
Company Performance Improvement Strategy Through Human Resource Management And Job Satisfaction And Its Impact On Employee Productivity Bambang Suriadi; Maryam Batubara
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.840

Abstract

One of the key issues in a company's success in achieving its vision and mission is the quality of Human Resources (HR). The Objektive of this study is to determine the importance of human resource management strategies and job satisfaction that has an impact the productivity of employees. 1. In this research, we observed the appliedship Human Resources on management of PT. Padasa Enam Utama Kebun Teluk Dalam), Based on target and its operation, 2. In this research, we prepare questionaire for our respondents which will be interviewed and the outcome will be used for the analysis on the achievement in company’s performance is probability the corporate productivity. 3. It can be identified what strategy does the company to achieve its vision and mission. 4. It can be concluded that the quality of human resources need to be improved the target on the company's performance from the point of the current performance
The Role of Jasa Raharja Company in Providing Accident Guarantees for Traffic Victims of North Sumatra Province Indah Mutiara Rizky; Muhammad Arief
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.842

Abstract

PT Jasa Raharja (Persero) is a social insurance company that prioritizes services to the community, especially those who are victims of traffic accidents and general passengers. PT Jasa Raharja as a State-Owned Enterprise (BUMN) that provides basic compensation and protection to the community, especially to victims of accidents on public passenger transportation and road traffic. Based on Law Number 33 of 1964 concerning the Mandatory Passenger Accident Insurance Fund and Law Number 34 of 1964 concerning Road Traffic Accident Funds, apart from providing basic protection to victims of passenger and road traffic accidents, Jasa Raharja's main task is also to collect and manage funds. community to meet people about compensation rights. This study aims to determine the extent to which the role of PT Jasa Raharja (Persero) in providing insurance compensation for victims of traffic accidents and public transport passengers at the North Sumatra branch office has operated effectively and efficiently in accordance with Laws Number 33 and 34 of 1964.
Archives Maintenance Management at Commission D of the Regional People's Representative Council of North Sumatra Province Narasyah Salmehira; Juliana Nasution
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.843

Abstract

This research is about the management of archival maintenance at Commission D of the Regional People's Representative Council of North Sumatra Province, researchers want to see how the DPRD has managed archives over the past few years whether the maintenance is good or not. This study uses a qualitative approach where the results of this study were obtained by observation and interviews. and using primary and secondary data sources. The results of this study are the documents that have been archived are not in accordance with the group, for example, the 2016 letter was in the 2015 letter group, then when placing the file in the drawer, the employee did not pay attention to whether the archive/document was easily damaged or not, easily folded or folded. no. This makes the practitioner and other employees confused when looking for the document/archive again. However, the practitioner is able to overcome these obstacles by putting into practice the theory that the practitioner has obtained when the practitioner takes courses in class. So that researchers can draw the conclusion that the governance in document archiving in the DPRD North Sumatra is not good.
Analysis of Taxpayer's Level of Understanding and Awareness of Tax Compliance on Entrepreneurs/Traders in Gunungsitoli City Niken Rahmadyah; Wahyu Syarvina
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.v3i3.852

Abstract

Taxes are one of the sources of state revenue, by paying taxes we already have good intentions to participate in helping development whose benefits are for the benefit of all the people. Tax is state income that is collected directly from the public in the form of contributions, the tax taken will be accumulated in accordance with the provisions of the law, one of the taxes that must be paid is income tax paid by taxpayers, which is imposed by individuals or companies based on the results of their income. This study aims to analyze the level of understanding and awareness of taxpayers on tax compliance for entrepreneurs/traders in carrying out their tax obligations. The population in this study are entrepreneurs/traders who have businesses in the Gunungsitoli City area. The sampling technique was purposive sampling with a total sample of 40 respondents. This study uses primary data, namely questionnaires. This study uses quantitative methods with multiple regression analysis models, including t test and f test processed using the SPSS program. The results obtained indicate that the level of understanding and awareness of taxes has a significant effect on tax compliance, seen from the significance level of 0.004 or less than 0.05, then for the Fcount value of 6.365 or greater than Ftable of 3.25 in other words Fcount > Ftable , then according to the basis of decision making in the F test, it can be concluded that the regression model can be used to predict tax compliance or it can be said that the two independent variables, namely taxpayer awareness and level of understanding simultaneously or jointly affect tax compliance.
Analysis of the Role of Payroll Accounting Information Systems in Supporting the Effectiveness of Internal Controls at Regional Water Company TIRTANADI North Sumatra Dewi Sartika Nasution; Saparuddin Siregar
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.856

Abstract

Payroll accounting system is a system that was formed to secure the problem of paying salaries in a company. A good system will create effective company internal controls so as to reduce fraud in the company. The purpose of this literature is to analyze the role of payroll accounting information systems in supporting the effectiveness of internal control at PDAM Tirtanadi, North Sumatra. This literature is a field research using a qualitative descriptive method. The type of data used by the author in this research is qualitative data, in the form of non-numeric data obtained from interviews and observations. The author uses the origin of the data in this article which was obtained by referring to primary data sources in the form of literature studies. The data analysis technique used by the author in this research is to use descriptive analysis techniques. The procedures applied in the payroll system already look quite good, each procedure is always corrected for correctness and suitability before proceeding to the next payroll step. The documents used are also complete to support the effectiveness of the payroll system at PDAM Tirtanadi, this can be seen from the computerized payroll system
Analysis of Village Government Performance in Improving the Welfare of MSME Actors in Laut Dendang Village Yuliana Pida; Sri Sudiarti
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.858

Abstract

MSMEs are the informal sector which contributes greatly to the nation's economy. And the village government is the government that is closest to the community and is directly related to MSME problems. So that the performance of the village government in dealing with MSMEs is an interesting topic to study. This study aims to identify and analyze the performance of the village government in improving the welfare of MSME actors in Laut Dendang Village. The analysis was carried out using qualitative methods. Data were obtained through exclusive interviews, direct field observations and documentation. Data analysis was done by triangulation method. The results of the study indicate that the performance of the village government as measured by using five indicators namely productivity, service quality, responsiveness, responsibility, and overall accountability has been carried out well. However, what needs to be emphasized is the productivity aspect which has not shown significant results but still shows positive developments.
The Influence of Organizational Citizenship Behavior (OCB), Job Satisfaction and Affective Commitment on Employee Turnover Intention at PT. Gudang Garam Tbk Bengkulu Branch Renty Dwi Putri; Tezar Arianto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.876

Abstract

This study aims to determine the effect of Organizational Citizenship Behavior, Job Satisfaction and Affective Commitment on the Turnover Intention of Employees of PT. Gudang Garam Tbk Bengkulu Branch. The object of this research is the employees of PT. Gudang Garam Tbk Bengkulu Branch. With a sample of 60 people. The analysis technique used is multiple linear regression test, multiple termination coefficient test, classical assumption test and t and f tests. with the data collection method using a questionnaire. The results of this study can be concluded that seen from the multiple linear regression equation using the SPSS program, namely Y = -0.900 - 0.218 (X1) - 0.189 (X2) + 0.607 (X3). The results of the analysis found that the variables Organizational Citizenship Behavior, Job Satisfaction and Affective Commitment had a positive and significant influence on turnover intention. Hypothesis testing using t-test showed that the 3 independent variables studied were proven to significantly affect the dependent variable Turnover Intention. Then through the F test, it can be seen that the variables Organizational Citizenship Behavior, Job Satisfaction and Affective Commitment have a significant effect on Turnover Intention. The R Square number of 0.830 indicates that 83% of the Turnover Intention variable can be explained by the three independent variables used. in the regression equation. While the remaining 17% is explained by other variables outside the three variables studied in this study.
Effect of Food Quality, Product Innovation and Trust on Customer Satisfaction (Case Study at McDonald's Bengkulu City) Ewinda Novita Sari; Tezar Arianto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.877

Abstract

This study aims to determine the effect of food quality, product innovation and trust on customer satisfaction (Case Study at McDonald's Bengkulu City). This type of research is a quantitative approach. The population in this study were all customers at McDonald's Bengkulu. The sample in this study amounted to 96 respondents. Data collection techniques using observation and questionnaires. This research uses validity test, reliability test, classical assumption test, multiple linear regression test followed by hypothesis testing. Based on the results of the study, it shows that (X1) Food quality has a significant effect on customer satisfaction at McDonald's in Bengkulu City, thus the higher the food quality, the higher customer satisfaction at McDonald's in Bengkulu City. (X2) Product innovation has a significant effect on customer satisfaction at McDonald's in Bengkulu City, thus the higher product innovation, the higher customer satisfaction at McDonald's in Bengkulu City. (X3) Trust has a significant effect on customer satisfaction at McDonald's in Bengkulu City, thus the higher the trust, the higher the customer satisfaction at McDonald's in Bengkulu City. (X4) Food quality, product innovation and trust together show a significant influence on customer satisfaction. The test results show a significance value <0.05.
Analysis of Fixed Asset Listing in the Legal Section of the Medan City Secretary at the Medan Mayor's Office Sherlita Mardiani; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.932

Abstract

The purpose of this research is to find out how the recording of fixed assets in the Legal Section of the Medan City Secretary at the Medan Mayor's Office. This study researched and collected data using descriptive qualitative methods in the form of direct data that was processed in the form of tables and additional data through books, the internet and related articles. The results of this study indicate that the Medan Mayor's Office, including the Medan Regional Secretary's Legal Section, has been truly optimal in managing fixed assets from the submission of the Medan City Regional Secretary General Section in the past year.
Analysis of the Criteria for Accepting Contribution Assistance (PBI) for the People of Medan City Putri Ayu Syabrina Siregar; Marliyah Marliyah
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.944

Abstract

The aims of this research are (1) to find out how the Contribution Support Program (PBI) is implemented, and (2) to find out how the Contribution Support Program (PBI) is implemented National Health Insurance company in Medan City. , (3) To find out . Contribution Support Program Constraints. in Medan City. The author uses qualitative research to clarify this issue thoroughly. Then use data collection methods, observation techniques that involve direct observation and process, and document collection techniques that involve the process of obtaining information, information, and evidence. It is concluded that the results of this survey are elements of the implementation and standards of Contribution Assistance (PBI) in Medan City. Similarly, the distribution of state health insurance is thoroughly divided among the municipalities.