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Andri Putra Kesmawan
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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 Leadership Style on Employee Performance at CV. Production Coalition Aminah Harahap; Mustapa Sarifah Aini Kembaren; Ahmad Rama Wijaya; Muhammad Husein Habibi; Hastuti Olivia
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.v4i1.1069

Abstract

This study aims to determine the effect of leadership style on employee performance at Cv. Production Coalition. In this study using primary data research methods. The sample in this study were employees of Cv. Coalesi Production, totaling 35 respondents. The data was tested using SPSS Statistics 25. The sample data in this study used a questionnaire. The research analysis method used simple linear reference analysis. Based on the results of the t test, for the variable Building Organization (X) t count 7.081> t table (1.69236) with a significance of 0.000 <0.05. This shows that H0 is rejected and H1 is accepted, which means that there is a significant influence of leadership style on employee performance in cv. production coalition..
Administration of Archives of the General Subdivision at the Office of Water Resources, Highways and Construction Development in Lubuk Pakam Juli Syahputri; Nurbaiti Nurbaiti
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.v4i1.1072

Abstract

Archives play an important role in administration, as part of a source of information in planning, analyzing, formulating policies, making decisions, preparing reports, evaluating, controlling and implementing accountability. So in the organization it is necessary to have a good, neat, orderly, effective and efficient filing system. With such a filing system, it can help smooth the working mechanism of all office administration activities. However, if archive management is not handled properly, this can hinder the smooth running of organizational activities and can even result in a waste of thought, energy and time.
Analysis of Fixed Assets Management in the Legal Division at the Medan Mayor's Office Yolanda Sambas; Rahmat Daim Harahap
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.v4i1.1073

Abstract

The fixed assets of the Legal Department of the Medan Mayor's Office are considered in assessing the effectiveness of a policy. This shows how efficiently the general section's delivery resources were managed by the Medan City Government last year. The Legal Department of the Medan Mayor's Office must also pay less attention to the fixed asset accounting system in order to deliver excellent Medan City Government services that are in accordance with financial management systems and procedures as well as operational standards and processes (SOP). To ensure that the budget runs smoothly and to increase the level of performance or good cooperation in the administration of these assets.
Analysis of Financial Statements to Assess the Company's Financial Performance at PT. Midi Utama Indonesia Tbk Fahmi Rizky; Laila Annisyah Lubis; Budi Dharma
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.v4i1.1083

Abstract

PT Midi Utama Indonesia, Tbk is one of the companies with the largest retail network in Indonesia established in 2007 and the holder of the “Alfamidi” store brand. As of 2019, Alfamidi has 1,555 outlets consisting of 1,538 Alfamidi outlets and 17 Super Alfamidi outlets spread across several islands in Indonesia and supported by more than 22,000 employees. The method in this determination uses the method of observation and literature study. In analyzing financial statement data, the analysis technique used is ratio analysis and it is concluded with respect to the company's financial performance. The ratios used are liquidity ratios, solvency ratios, profitability ratios and operating performance ratios. The results of the ratio calculation show that the company has a fairly good operational performance capability.
Evaluation of the Management Control System for the Profit Responsibility Center at PT. Cahaya Bintang Medan Furniture Tbk Nadratul Hasanah Lubis; Murinanda Amalya Parinduri; M. Rifki Akbar
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.v4i1.1084

Abstract

The purpose of this study is to determine the management control system for the profit responsibility center of PT. Starlight Medan Furniture. The analysis method used is descriptive analysis. The results of the analysis show that the control of the profit center management at PT. Cahaya Bintang Medan Furniture has fulfilled one of the characteristics of liability accounting, namely the identification of profit liability centers. Implementation of control of the management of the profit responsibility center at PT. Cahaya Bintang Medan Furniture is adequate, this can be seen from the recording and authorization for adequate cost expenditures and the calculation of financial statement analysis, and can be used as a management tool in controlling the profit center with costs as a controlling tool.
Social Entrepreneurship as a Solution to Social Problems in the Digital Age Dona Zahra Hasibuan; Zuhrinal M Nawawi
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.v4i1.1085

Abstract

Entrepreneurship is a process of working on and creating something new creatively and full of innovation, the goal is to benefit others and have added value. Entrepreneurship is a mental attitude of someone who has creativity, is active, creates the power to make something unique and new and can be useful for many people. Entrepreneurship is a process to develop, identify, realize the vision and mission in life. Various circles have started discussing the concept of social entrepreneurship as an innovative solution in solving social problems, where what is meant by social entrepreneurship itself is about how to apply a practical, innovative and sustainable approach to have a positive impact on society, especially the lower economic class and those who marginalized. Social entrepreneurship usually aims to solve economic or social problems. The purpose of social entrepreneurship is the realization of social change in a better or positive direction and solving social problems for the benefit of society
Analysis of Professional Specialization in the Perspective of Islamic Economic Philosophy Burhanuddin Al-Butary; Luthfiah Hanifah; Septrita Sutriyani; Ahmad Fadil Noval
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.v4i1.1087

Abstract

The study's goal was to define the concept of work professionalism in Islamic economics and to determine the characteristics of professional Muslims in the workplace. The library is the primary location for research. Information is gathered by library research, more specifically by amassing texts on Islamic economics that take a stance on the professionalism of the workplace. Content analysis is used in the methodology for analyzing the data, which is subsequently selected, displayed, and processed in depth. The results show that the idea of professionalism in the workplace in Islamic economics can be seen as the attitude of always taking one's work seriously. Working hard, working full time, exercising discipline, being honest, having strong loyalty, and dedicating oneself totally to one's work are all components of this philosophy. Both ihsan and itqon (professionalism) are highly commended in Islam. Muslims are encouraged by their faith to work in a wide variety of professions and locations. Since Muslims view their job as a religious act, they always put up their best effort, which is congruent with characteristics of a disciplined work ethic. In the context of Islamic economics, there are three primary traits that indicate whether or not a Muslim is professional in their line of work: professional (kafa'ah), as evidenced by skill in one's chosen field; dedicated to one's work; and appreciative of the opportunities afforded by one's vocation. Trust, which is shown in a responsible and trusted attitude when executing each work or obligation, is a blessing from Allah SWT and a prerequisite for its honest and grateful operation. Knowledgeable performance; this is what the Arabic word kafa'ah refers to. According to the Islamic ideals taught by Nabiyullah Muhammad SAW, the virtues of honesty (shiddiq), accountability (amanah), a communicative nature (tabligh), and intelligence (nature) can serve as a basis for professional growth (fathanah).
Analysis of the Role of Financial Statements in Creative Industry-Based MSMEs Budi Dharma; Laila Fitria; Chadisa Rizky Ananda
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.v4i1.1093

Abstract

MSME is one of the most important sectors in Indonesia which encourages economic development, increases economic operational capital. The existence of MSMEs is able to absorb more workers and encourage increased social welfare and reduce unemployment in Indonesia. One aspect that plays an important role in the development and running of an MSME is the quality of financial reports. PSAK No. 1 concerning Presentation of Financial Statements explains that financial reports are a structured presentation of the financial position and financial performance of a particular business entity. This study aims to analyze the role of financial reports on creative industry-based SMEs. The method used in this study is a qualitative research method of library research which focuses on observing a condition or social phenomenon which is then analyzed to describe the subject matter studied. The results of the study show that financial reports provide information on financial position, achievements from MSME business results, empowering and developing MSME. In addition, financial reports encourage an increase in MSME income, provide an overview of the total assets, liabilities and capital of a bank for a certain period of time and provide information on entity cash flows for making economic decisions on an MSME.
Development of Crystal Guava Chips Home Industry as Typical Souvenir Products of Tanjung Anom Village Juliana Nasution; Agiet Mutiara Rengganis; Maisaroh Maisaroh; Muhammad Fathoni
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.v4i1.1094

Abstract

The development of small and micro enterprises (SMEs) in indonesia is one of the priorities in national economic development. This is because the business is the backbone of the people’s economic system which is not only aimed at reducing the problem of inequality between income and between business actors, or to alleviate proverty and create jobs. Home industry is one the business units/companies on a small scale which is engaged in a certain industry. This business is usually produced by associations of housewives. The role of the home industry is very meaningful in empowering the community to have independence in the economic field. Tanjung Anom Village, Pancur Batu District, Deli Serdang Regency has an extensive guava cultivation farm, this is an alternative opportunity for community economic development. This research was conducted with a qualitative descriptive method. The data collected is based on the results of interviews, observations, and documentation from the place and the relevant sources. From the results of the study, it can be concluded that qualitatively business actors gain additional knowledge, understanding, and insight as well as basic skills about online product marketing.
The Effect of Occupational Safety and Health on Employee Productivity at PG Wringin Anom Situbondo Sawilda Niatilla; Dewi Kurniawati; Aditya Nizar Al Ardi; Dinu Saadillah
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.v4i1.1095

Abstract

The use of machine and tools in productivity process is very important. The risk of occupational accidents increases when employees work using machine and tools, so it is essential for a company to apply occupational safety and health to prevent the accidents while working. This study was conducted at PG. Wringin Anom Situbondo especially in installation. Data collection methods used in this study were observation, questionnaire, interview, and literature studies. A number of respondents was 49 respondents. Analytical techniques used were multiple linear regression, coefficient of determination analysis, F test, and t test. Based on the result of test through using of SPSS 16.0 for windows, it can be concluded that (1) variable safety (X1) has significant effect on workforce productivity (Y) of the employees in installation of PG. Wringin Anom Situbondo; (2) Work health variable (X2) has no significant effect on workforce productivity (Y) of the employees in installation of PG. Wrimgin Anom Situbondo; (3) Both of work safety (X1) and work health (X2) have significant effect of workforce productivity (Y) of the employees in installation of PG. Wringin Anom Situbondo; (4) the dominant variable that has significant effect on workforce productivity (Y) of the employees in PG. Wringin Anom Situbondo is work safety (X1).

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