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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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The Effect of Financial Compensation, Work Environment and Psychological Factors on the Work Ability of PT. Red and White Cement Bengkulu Branch Neng Desti Saklira Niraini; 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.v3i4.948

Abstract

The title of this research is the influence of financial compensation, work environment factors, and psychological factors on the work ability of employees at PT. Semen Merah Putih Bengkulu Branch. This study used a sample of 47 employees, namely 10 staff members, 13 production staff and 7 technicians, the results of data processing and discussion of the results of data processing. characteristics of respondents, classical assumption test, description of respondents' responses, multiple linear regression analysis, coefficient of determination, t test and F test. ), a value close to one means that the independent variables provide almost all the information needed to predict the variation of the dependent variable from the results of hypothesis testing. The t test is a test to determine the significance of the effect of the independent variable on the dependent variable partially (alone) and considers the other dependent constant.
Analysis of Merchandise Inventory Accounting Information System at PT Konimex Bengkulu City Likhatus Sakdah; Yun Fitriano; Abdul Rahman
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.v3i4.951

Abstract

The company PT Konimex Bengkulu City is one of the companies engaged in the distribution of food, vitamins, medicines and medical devices, especially in the Bengkulu City area. In the face of competitive competition, the company must improve the company's performance, through increasing the marketing of merchandise inventory to strengthen and improve the company's competitiveness. The purpose of this study was to determine the accounting information system for merchandise inventory at PT Konimex Bengkulu City based on the latest stock of goods in the merchandise warehouse. This type of research uses a qualitative approach, which is presented in a descriptive form that is not in the form of numbers and supports quantitative data as information, data collection methods are observation, interviews and documentation. In accounting there are several methods, namely FIFO, LIFO and Average. The results of this study found that the accounting information system for merchandise inventory at PT Konimex Bengkulu City uses the FIFO method where this method is used by manufacturing-based companies. PT Konimex Kota Bengkulu uses the FIFO method analysis because this company sells products that have an expiration date such as vitamins, food, and medicines.
The Effect of Tax Awareness, Tax Sanctions, Tax Amnesty and Fiscal Services on Taxpayer Compliance Eka Rahmawani; Afriyanti Hasanah
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 1 (2023): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i1.957

Abstract

The purpose of this study was to see whether tax awareness, tax sanctions, tax amnesty, and tax service services had an effect on individual taxpayer compliance at KPP Pratama Batam Utara. This study uses quantitative methods to collect data with SPSS. The sample is 100 active taxpayer respondents and registered at KPP Pratama Batam Utara from 2017 to 2021. The researcher uses the sampling method in selecting the sample and uses the slovin formula to determine the number of samples. The results of this research conclude that tax awareness has an effect on individual taxpayer compliance, while tax sanctions, tax amnesty, and tax service do not affect individual taxpayer compliance.
Family Hope Program Strategy in Improving the Welfare of the Mandalling Natal Community (Case Study: Social Service Mandalling Natal) Maisaroh Maisaroh; 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.v3i4.965

Abstract

Education is the process of influencing learnes to adapt to the environment and can bring about changes in borth within and within the community. However, the scarcity of economics precludes schooling and even dropouts because they help families make ends meet. The study aims to know the implementation of policies and obstacles in the hope family program The study employs qualitative methods in which it is descriptive that give a clear picture of the problem at hand. Data collection techniques through interviews to informants who know information about the implementation of PKH policy, literature studies, observation, and documentation to support the results of the interview. The study shows tha the implementation of executive policy PKH has been seen from the few factors which are standard and target policy, human reseources and money reseources, executive agent PKH characteristics assist the recipient well, executive organization communication is well established, the social, economic, and political environment supports PKH. The study is based on the fact that the economic growth in the country will be affected mainly by education, with the existence of so- called debtors, it is possible to send their children to school even if there is a problem.
Profit Planning Analysis Of Business To Know The Source Of Mulya Bengkulu City Agustina Agustina; Wagini Wagini; Tito Irwanto
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.v3i4.968

Abstract

The purpose of this research is to find out how to plan the profitability of the Tahu Sumber Mulya business in Bengkulu City. This type of research involves collecting data through surveys or interviews. The analytical method used in this study is the calculation of Break Even Point, Profit Contribution, Contribution Ratio, Margin of Safety, Company Profit Level, and Company Profit Level. The results show that the Break Even Point (BEP) was achieved at a sales volume of 3,735 units in October 2021. If you donated 42% of your earnings to charity in the last year, your donation would be $99,907.50. The level of safety or Margin of Safety is 1.76%. The company has made a profit of Rp. 2426250.
The Effect Of General Allocation Funds And Special Allocation Funds On Regional Expenditures Is Unclear (Study on Cities and Regencies in Bengkulu Province) Trio Ade Putra; Ahmad Soleh; Ida Ayu Made ER.M.G
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.v3i4.969

Abstract

The purpose of this study was to determine the effect of the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) on regional expenditures for cities in Bengkulu and the province. The population of this survey is all districts/cities in Bengkulu from 2015 to 2020 and includes a sample of 10 districts/cities. Data collection technology uses documentation technology with quantitative collection methods. All data processing in this study was assisted by the use of data processing software SPSS (Statistical Product and Service Solutions) version 22. The results showed that the General Allocation Fund (DAU) (X1) had a significant effect on regional spending (Y), with a coefficient value of 14,498, a significance value of 0.000 < 0> Ftable, then a value of 154,395 > 4,10. show.
The Influence of Price Discount and Store Atmosphere on Consumer Purchase Decisions at Equator Stores in Bengkulu City Monica Gustia; Ade Tiara Yulinda
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.v3i4.971

Abstract

This study aims to determine the effect of price discount and store atmosphere on purchasing decisions at the Khatulistiwa Store, Bengkulu city. The sample in this study were 120 consumers who shop at the Khatulistiwa store, Bengkulu city. The data collection technique used a questionnaire. The analysis technique used is multiple linear regression, coefficient of determination and hypothesis testing. The results showed the regression equation with a positive direction, namely Y = 11.928 + 0.400X1 + 0.186 X2. This means that if the price discount and store atmosphere increase, the purchase decision will also increase. The coefficient of determination of the Adjusted R square is 0.143. This means that X1 (Price discount) and X2 (Store atmosphare) affect the purchase decision (Y) by 14.3%, while the rest 85.7% is influenced by other contributing factors. not examined in this study. Hypothesis test results show that the price discount has a significant effect on purchasing decisions at the Equator Stores, Bengkulu City with a significant value of 0.000. This illustrates that the higher the price discount given by the Khatulistiwa Store in Bengkulu city, the purchase decision will increase. Store atmosphare has a significant influence on purchasing decisions at the Khatulistiwa Store in Bengkulu city with a significant value of 0.025. This illustrates that the store's atmosphere in the Khatulistiwa Store in Bengkulu city can increase purchasing decisions. Together, the price discount and store atmosphare have a significant influence on purchasing decisions at the Khatulistiwa Store, Bengkulu city.
Performance Analysis of Assistant Secretariat Expenditure Treasurer at the Plantation Office of North Sumatra Province Dinda Savira Viantika; Annio Indah Lestari 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.v3i4.975

Abstract

Manpower is one of the most important assets in an agency or organization where it takes workers who understand responsibilities and have good performance, this will be obtained if the workforce has good job satisfaction as well. The purpose of this study was to analyze the work performance of the assistant treasurer of expenses and the method used in this study was descriptive qualitative with observations and interviews. As for the results of the study it was found that the assistant treasurer's work performance decreased due to a lack of personnel in the treasury which caused less coordination of work responsibilities.
Analysis of Marketing Strategy to Attract Shopping Interest (Case Study of Online Alms Shop, Jalan Jawa, Pematangsiantar City) Fatwa Nasya Al Hadi; Tuti Anggraini; Rahmi Syahriza
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.v3i4.976

Abstract

This study aims to identify and analyze marketing strategies to attract shopping interest at the Sedekah Online Store. The research approach used in this research is descriptive qualitative and the author uses a SWOT analysis. SWOT analysis is a systematic identification of factors to formulate a marketing strategy. Then to find out the results of the SWOT analysis in the marketing strategy to attract shopping interest using the IFAS and EFAS matrices can be identified as important factors both from the internal and external environment which are the strengths, weaknesses, opportunities and threats of shopping interest. The results of the analysis obtained is a growth oriented strategy, this strategy indicates a strong company condition and is able to continue to grow by taking the opportunities and opportunities that exist to achieve maximum turnover. This strategy was chosen because the calculation results are in quadrant I where the total score of strengths and weaknesses is 2.84 and the total score of opportunities and threats is 2.34. Positions in this quadrant are very profitable and can be applied to the fullest. Consumers' shopping interest can be increased by increasing promotions with the concept of shopping while giving charity and providing understanding to consumers about the benefits and importance of giving alms to society by using existing technological developments to make it easier for consumers to shop at the Online Alms Shop.
Analysis of the Implemention of Bay’ al-Wafa’ Transactions on Farmers in Pulau Gambar Village Serba Jadi District Serdang Bedagai Regency Dimas Azhari; Sri Sudiarti; Nursantri Yanti
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.v3i4.1007

Abstract

This study aims to determine and analyze how the implementation of bay' al-wafa' transactions carried out by farmers in Pulau Gambar Village, Serba Jadi District, Serdang Bedagai Regency. The approach taken is an empirical approach, which is seen from the analysis point of view. This research includes descriptive qualitative research, namely research directed at providing symptoms, facts, or events in a systematic and accurate manner regarding the characteristics of a particular population or area. Data collection techniques used are observation, interviews, and documentation. The results of the study can be concluded that farmers do not understand what bay' al-wafa' is even though it has been practiced by farmers but calls it a pawn agreement. However, in practice, the bay' al-wafa' contract carried out by some farmers has obstacles such as the repurchase tempo that is not in accordance with the contract agreed upon by the seller and the buyer, damage to the goods borne by the seller, and disputes over the rice field area. The bay' al-wafa' transaction has not complied with sharia provisions due to the incorrect mention of the pledge in the transaction and it should have been bay' al-wafa' and damage to the goods that should have been borne by the buyer but borne by the seller.

Page 28 of 90 | Total Record : 894

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