Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
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
<![CDATA[The Influence of Customer Experience and Trust on Customer Loyalty PT. Lion Parcel Bengkulu City ]]>
<![CDATA[Engki Yovanda]]>;
<![CDATA[Abdul Rahman]]>;
<![CDATA[Ida Anggriani]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v3i4.1008
<![CDATA[The number of people who send goods make delivery services. The distance between the sender and the receiver is getting infinite and the distance. One of the shipping services that are in demand is PT. Lion Parcel. First time in Bengkulu, PT. Lion Parcel is present at the Fatmawati Soekarno airport complex No. 10 RT. 08 Jln. Raya Padang Kemiling of Pekan Sabtu Urban Village, Selebar. PT. Lion Parcel gave his trust to Mr. M. Nopian Rafik because at that time he had a good relationship with Lion Air Group which at that time had a tour and travel business, namely PT. IdamanTour and Travel Based on the results of research and discussions that have been carried out previously, it can be concluded as follows: 1) The test results for the X1 variable (customer experience) show a significance value of 0.000 <0.05. Because the significance value is less than 0.05, X1 (customer experience) has a positive and significant effect on Customer Loyalty (Y). 2) The test results for the X2 (trust) variable show a significance value of 0.000 <0.05. Because the significance value is less than 0.05, X2(trust) has a positive and significant effect on Customer Loyalty (Y). 3) Based on the results of hypothesis testing with the F test, a significance value of 0.000 <0.05 and a significance level below 0.05 indicates that together customer experience (X1) and trust (X2) have a positive and significant effect on customer loyalty(Y). 4) the value of the coefficient of determination of the value of R2 (R Square) is 0.414. This means that customer experience (X1) and trust (X2) affect customer loyalty (Y) by 41.4% while the remaining 58.6% is affected by other variables not examined in this study.]]>
<![CDATA[Restaurant Taxpayer Billing System at the Medan City Regional Tax and Retribution Management Agency in 2022 ]]>
<![CDATA[Salimah Salimah]]>;
<![CDATA[Rahmat Daim Harahap]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v3i4.1009
<![CDATA[In collecting taxes is a major aspect and must be considered by the government at all levels of central and local. Because tax collection in general is an effort where taxpayers must pay their taxes, their tax debts, pay off collection fees and arrange and warn to take billing actions such as forced letters, confiscate, and sell confiscated goods. In this study, conducted on the restaurant tax collection system at the Medan City BPPRD, this study aims to determine whether the restaurant tax billing system carried out at the Medan City BPPRD is in accordance with regulation No.19 of 2000. This research includes qualitative descriptive research. The research subject is the Medan City BPPRD Office. The restaurant tax imposition rate at the Medan City Tax and Levy Management Agency is 10% (ten percent) and the procedure for collecting restaurant taxes at the Medan City Tax and Levy Management Agency uses one system, namely the Self Assessment System.]]>
<![CDATA[The Role of Restaurant Taxes in Increasing Medan City's Original Revenue ]]>
<![CDATA[Syifa Alhusna]]>;
<![CDATA[Rahmat Daim Harahap]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v3i4.1010
<![CDATA[Restaurant Tax is a tax on the services provided by the restaurant. A restaurant is a facility that provides food and/or beverages with a fee, which includes restaurants, cafeterias, canteens, stalls, bars, and the like. This study aims to determine the role of restaurant tax in increasing the original income of the Medan City area. The data used is qualitative. This research uses descriptive qualitative research methods. Based on the results of the study, the role of Restaurant Tax is quite influential as a source of regional taxes which is an element in PAD as a support for the implementation of national development.]]>
<![CDATA[Effect of Wage Level, Wage Mechanism and Number of Family Members on the Welfare of Sanitary Officers at the Mandailing Natal District Environmental Service ]]>
<![CDATA[Rina Sari]]>;
<![CDATA[Sri Ramadhani]]>;
<![CDATA[Muhammad Syahbudi]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v3i4.1012
<![CDATA[This study aims to analyze the effect of wage levels, remuneration mechanisms and number of family members on the welfare of cleaning staff at the Mandailing Natal Regency Environmental Service. The dependent variable is welfare, while the independent variables are the level of wages, the mechanism of wages and the number of family members. This study uses primary data, with multiple linear regression data analysis method using SPSS 15. The research respondents were 52 people, the sampling method used was Simple Random Sampling technique. Based on the results of the first hypothesis test, it is known that the significant value of the wage level is 0.012 (sig < 0.05) with a t count value of 2.613 > 2.010 (t arithmetic > t table). The second hypothesis test shows a significant wage mechanism of 0.000 (sig < 0.05) with a t count value of 14.345 > 2.010 (t arithmetic > t table). And based on the third hypothesis test, it is known that the significant value of the number of family members is 0.000 (sig < with t value -5.050 < 2.010 (t count < t table). Based on the results of the fourth hypothesis test, it is known that the significant value is 0.000 (sig < 0.05) with a F count 287,670 is greater than F table 2.80 (F count > F table).The results of this study indicate Wage Level, Wage Mechanism and Number of Family Members simultaneously have a significant effect on welfare.]]>
<![CDATA[Analysis of SMEs Empowerment and Assistance in Laut Dendang Village ]]>
<![CDATA[Riki Irawan Polem]]>;
<![CDATA[Sri Sudiarti]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v3i4.1013
<![CDATA[One of the pillars of the national economy is supported by the presence of MSMEs. So that the efforts made by the government in the process of empowering MSMEs are always interesting topics to be reviewed. The purpose of this study was to investigate and analyze the empowerment of MSMEs in Laut Dendang Village and what assistance was obtained by MSME actors as a form of empowerment carried out by the government. This research uses descriptive qualitative method with triangulation analysis method through interview and observation. The results of the analysis show that the success of empowerment is conceptualized with five indicators. The three indicators, namely financial assistance, infrastructure to facilitate marketing results and training, have been realized quite well by the government. However, two other indicators deserve the government's attention on the aspects of facilities and infrastructure supporting business activities and strengthening community institutions. This is because the facilities and infrastructure that support business activities are one of the important factors that can support the performance and productivity of business actors. And institutional strengthening can open up opportunities to bridge MSME actors with various other government institutions and private parties to provide training and business development.]]>
<![CDATA[The Effect of Accounting on Hajj Savings at Pt Bank Sumut Gunung Tua Branch Office ]]>
<![CDATA[Fitri Yani Sibarani]]>;
<![CDATA[Kamila K]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v3i4.1019
<![CDATA[This study aims to determine how accounting influences Hajj savings at PT Bank Sumut Kanto, Gunung Tua Branch. The analysis technique used in this article will use a descriptive method with a qualitative approach, namely by collecting and filtering the data obtained from the operational function agency thoroughly and in detail and then described in order to get a clear explanation. Based on the results of data collection at PT Bank Sumut Gunung Tua Branch Office that the management of the accounting system is in accordance with the regulations of the PT Bank Sumut head office.]]>
<![CDATA[Management of Archiving Incoming and Outgoing Letters at the Youth and Sports Office of North Sumatra Province ]]>
<![CDATA[Mutia Sari]]>;
<![CDATA[Muhammad Irwan Padli Nasution]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v3i4.1020
<![CDATA[In an agency correspondence is an important means of communication. So that a process in correspondence must be considered in detail or detail because the large number of incoming and outgoing letters every day can create a pile of archives. This study aims to determine how the management of archiving incoming and outgoing mail. The research method used is descriptive qualitative. The informants in this study were 2 (two) employees of the Head of the General Subdivision (TU) and 1 (one) employee of the Sports Achievement Improvement section taken by purposive sampling technique. The results in this study indicate that the management of archiving incoming and outgoing letters has followed the SOP (Standard Operational Procedure) that already exists at the Youth and Sports Office of North Sumatra Province.]]>
<![CDATA[Service Quality Analysis of PT. Pos Indonesia (Persero) Sibolga City Branch 22500 ]]>
<![CDATA[Selvira Wardani Tanjung]]>;
<![CDATA[Nurbaiti Nurbaiti]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v3i4.1022
<![CDATA[The public service system engaged in self-service, for example, is PT. Pos Indonesia (Persero). However, the service system provided by PT. The Persero in the field conditions are still found to be lacking, so that many consumers complain about the services provided. This condition is caused by the many competitors engaged in shipping services that offer guaranteed package delivery, wider coverage, accuracy and speed to arrive at the destination city and others. The purpose of this study was to determine the quality of service in the delivery of Persero packages at the Sibolga City branch of 22500. The results of this study are that there is an increase in the delivery target each year starting from 2018-2021. The conclusion is the service system provided by PT. Pos Indonesia, the Sibolga City branch, has provided quite good service to consumers. Then in terms of the facilities and infrastructure in the place, it is also good. These facilities and infrastructure are included in the physical evidence indicators. Furthermore, in terms of responsiveness indicators explained that employees always provide various kinds of information at PT. Pos Indonesia Sibolga City branch to consumers. So that the average consumer who came to the place gave a positive response to the services of PT. Pos Indonesia, Sibolga City branch]]>
<![CDATA[Murabahah Financing Analysis for Civil Servants at PT. BPRS Fadhilah Bengkulu City ]]>
<![CDATA[Elsi Apriliani]]>;
<![CDATA[Wagini Wagini]]>;
<![CDATA[Abdul Rahman]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v3i4.1024
<![CDATA[The purpose of this study was to determine the implementation of murabahah financing for civil servants at PT. BPRS Fadhilah Bengkulu City is in accordance with the Statement of Financial Accounting Standards (PSAK) Number 102. Based on the results of the analysis of murabahah financing for Civil Servants (PNS) at BPRS Fadhilah Bengkulu it is very good and in accordance with PSAK 102. From the above discussion, we can see that murabahah financing creates buying and selling transactions in which the bank mentions the amount of profit. Murabahah financing will also provide awareness about the selling price, namely the bank's purchase price from the supplier plus profits, in banking murabahah financing also affects it in the sense that murabahah is usually carried out by means of installment payments (bi tsaman ajil). In this transaction, the goods are delivered immediately after the contract, while the payment is made on a deferred basis. Based on the results of this study, it can be concluded that BPRS Fadhilah Bengkulu is very good and in accordance with PSAK 102. From the above discussion we can see that both recognition and measurement, presentation and disclosure are almost in accordance with PSAK No. 102]]>
<![CDATA[The Influence of Inflation, Exchange Rates, World Oil Prices and World Gold Prices on the Indonesian Sharia Stock Index ]]>
<![CDATA[Fauzan Fahmi Hasibuan]]>;
<![CDATA[Andri Soemitra]]>;
<![CDATA[Rahmat Daim Harahap]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 1 (2023): Januari ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v4i1.1068
<![CDATA[This study aims to examine inflation, exchange rates, world oil prices and world gold prices against the Indonesian Sharia Stock Index for the 2017-2021 period. The method used in this study is the historical method which is distributive causal in nature, meaning that research is conducted to analyze a past situation and indicate the direction of the relationship between variables. The data collection technique used is documentation taken through online data files from the internet. The data used in this study is secondary data in which the data is obtained indirectly from statistical data and published data. Data analysis used multiple linear regression analysis. The results of the study show that the variables Inflation, Exchange Rates, World Oil Prices, World Gold Prices simultaneously have an influence on the Indonesian Sharia Stock Index. It can be seen that the calculated F value (97.929) > F table (2.54) and a significance value of 0.000 <0.05. So it can be concluded that Inflation, Exchange Rates, World Oil Prices and World Gold Prices simultaneously (together) have a significant effect on the Indonesian Sharia Stock Index. In addition, from the results of the determination test, the calculated R2 coefficient (determination coefficient) is 0.855 (85.5%).]]>
