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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
The Impact of the Sacred River Tourism on the Income of the People of Pasar Pedati Village, Pondok Kelapa District, Central Bengkulu Regency (Islamic Microeconomic Review) Endah Zulsia Awwalisya; Desi Isnaini; Katra Pramadeka
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.v4i1.1096

Abstract

Sungai Suci is one of the tourist attractions in Bengkulu Province, Central Bengkulu Regency, to be precise in Pasar Pedati Village, Pondok Kelapa District, where this place is one of the places used by the local community as a livelihood (work) to meet their daily needs. The purpose of this study is to find out how the impact of the Holy River tourism on increasing people's income, especially in the Pasar Pedati Village area in an Islamic microeconomic review which consists of demand and supply, production theory, consumption theory, and buying and selling theory. The type of this research is field research (fried research) using a qualitative approach. From the results of the study it can be concluded that Sungai Suci tourism has a positive impact on several people in Pasar Pedati Village, who previously had no jobs and low income, now that they have opened a micro business in Sungai Suci tourism, they have additional income.
Pengaruh Ukuran Perusahaan, Laba Operasi, Dan Kepemilikan Manajerial Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi dan Sektor Industri Dasar & Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Maria Lily Freitas; Dea Annisa
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 3 (2024): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i3.1100

Abstract

Penelitian ini bertujuan untuk menguji apakah ukuran perusahaan, laba operasi dan kepemilikan manajerial berpengaruh terhadap audit delay pada perusahaan sektor industri barang konsumsi dan sektor industri dasar & kimia yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2021. Jenis penelitian yang dilakukan adalah penelitian kuantitatif menggunakan metode asosiatif. Sampel penelitian ditentukan dengan menggunakan teknik purposive sampling, sehingga dapat dihasilkan sampel sebanyak 29 perusahaan yang terdiri dari 13 perusahaan sektor industri barang konsumsi dan 16 perusahaan sektor industri dasar dan kimia, dengan jumlah data observasi sebanyak 116 data. Uji analisis yang digunakan yaitu uji analisis statistik deskriptif, uji pemilihan model regresi data panel, uji asumsi klasik, analisis regresi data panel dan uji hipotesis. Hasil penelitian membuktikan bahwa ukuran perusahaan, laba operasi dan kepemilikan manajerial secara simultan berpengaruh tehadap audit delay. Sedangkan secara parsial ukuran perusahaan dan laba operasi tidak berpengaruh terhadap audit delay, sementara kepemilikan manajerial berpengaruh terhadap audit delay.
The Effect Of Training And Work Motivation On The Performance Of Employees At PT. Proasia Broker Insurance And Consultants Of Bengkulu Branch Indah Mardiana; Suswati Nasution; Rinto Noviantoro
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.v4i1.1107

Abstract

The important value of employee training is to develop the ability of employees to be more capable at work. It is also useful to increase their knowledge in other fields. Besides that, it is also useful for increasing work motivation in improving employee performance. The purpose of this study was to determine the effect of training and work motivation on the performance of employees at PT. Proasia Broker Insurance and Consultants of Bengkulu Branch, both partially and simultaneously. Data analysis method used were in the form of data quality tests (validity test, reliability test), multiple linear regression, coefficient of determination test (R2) and hypothesis testing (t test and f test) with the help of SPSS (statistical package for social science) version 25.0. The sample in this study totaled 37 respondents. The results of the study show that (a) training has a significant effect on the performance of employees at PT. Proasia Broker Insurance and Consultants Bengkulu Branch. Evidenced by a regression coefficient of 0.200, tcount > ttable (2.542 > 2.033) and a significant value of 0.016 ttable (3.161 > 2.032) and a significant value of 0.003 <0.05 Keywords: Training, Work Motivation, Employee Performance
Digital Readiness of Creative Economy Entrepreneurs Subsector Culinary in Padang City Dabitha Wise Maliha
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.v4i1.1111

Abstract

The Covid-19 pandemic had an impact to culinary entrepreneurs begin to adapting digitalization. However, digitalization transformation process needed digital readiness to better prepared facing challenges in various crises. The purpose of this article is to analyze the extent of digital readiness and the use of digitalization by culinary entrepreneurs in Padang city. The analytical method used is descriptive analysis from data sources on Roadmap Creative Economy of Padang city from the 2021-2026. The results show that 51 culinary entrepreneurs are in the complement category and 50 culinary entrepreneurs are in the digital data-based company category. Culinary entrepreneurs also consider that using digital technology give benefit to reducing business costs and increasing business productivity. In addition, research and development, technology leadership and innovation are also considered important. However, the cost of using technology is not cheap and many of them do not have adequate financial resources to apply technology to business operations. They also worry that hackers can steal data. The use of digital technology provides the benefits of improving product quality (goods/services), customer service, and creating better working relationships with business partners. While the value of benefits that have not been maximized are related to competitive advantages that are not owned by competitors and reduced business costs.
Feasibility Study of Tobacco Farming in Patrang District, Jember Regency Aulia Nadhirah; Tia Sofiani Napitupulu; Sumarlina Sumarlina; Dinu Saadilah
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.v4i1.1113

Abstract

Tobacco is one of the leading commodities in the agricultural sector. Tobacco is developed in several areas in Jember Regency, one of which is in Patrang District. This study aims to determine the use of production inputs in tobacco farming, production and productivity, income, and the feasibility of tobacco farming in Patrang District. Determination of the sample using a simple random method. The data were analyzed using descriptive analysis, farming income analysis, and farming feasibility analysis. The results of the analysis showed that (1) tobacco farmers in Patrang District use inputs of seeds, fertilizers, drugs, pesticides, tools and labor in carrying out tobacco farming; (2) the average production and productivity of tobacco per hectare is 4.42 ton and 0.96 ton/ha; (3) the average profit of tobacco farming is IDR 22.546.992,19; and (4) tobacco farming is feasible to develop that it can be seen from the R/C value is 2.4, the price BEP value is IDR 3,664 and the production BEP is 1,056 kilograms.
The Influence of the Principal's Leadership Style on Teacher Performance at Madrasah Aliyah Suka Negeri, South Bengkulu Regency Junaidi Junaidi; Oni Yulianti; Nia Indriasari
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.v4i1.1114

Abstract

The purpose of this study was to determine the effect of the principal's leadership style on teacher performance at Madrasah Aliyah Suka Negeri, South Bengkulu Regency. The sample in this study were 30 teachers who teach at Madrasah Aliyah Suka Negeri, South Bengkulu Regency. Collecting data using a questionnaire and the analytical method used is simple linear regression analysis,determination test and hypothesis testing.Based on the results of the study, it shows a simple linear regression equation,namely Y = 16.211 + 0.624X with a positive regression direction meaning that if the principal's leadership style increases, the performance of teachers at Madrasah Aliyah Suka Negeri, South Bengkulu Regency will also increase. The principal's leadership style has a significant effect on teacher performance at Madrasah Aliyah Suka Negeri, South Bengkulu Regency, because the significant value of 0.001 is smaller than 0.05. This means that the higher the leadership style of the Principal at Madrasah Aliyah Suka Negeri, South Bengkulu Regency, the teacher's performance will also increase. The coefficient of determination of R square is 0.352. This means that the principal's leadership style has an influence on teacher performance by 35.2% while the rest (100-35.2% = 64.8%) is influenced by other causal factors not examined in this study.
The Effect of E-Wallet and E-Money on Consumptive Behavior of the People of Bengkulu City Muji Lestari; Ahmad Soleh; Suswati Nasution
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.v4i1.1117

Abstract

The purpose of this study was to determine the extent of the influence of E-Wallet and E-Money on the consumptive behavior of the people of Bengkulu City. This research is quantitative descriptive. The method used is a questionnaire. The sample of this research is 100 respondents. The results showed that multiple linear regression obtained Y = 29.600 + 0.197 (X1) + 0.202 (X2) + 3.394, meaning that there was a positive or unidirectional relationship between E-Wallet (X1), and E-Money (X2) on the consumptive behavior of urban communities. Bengkulu. The results of the e-wallet test (X1) show tcount 4.019 > ttable 1.984 and a significance of 0.000 <0.05, then the results of the hypothesis Ha are accepted and Ho is rejected, meaning that e-wallet has a positive and significant effect on the consumptive behavior of the people of Bengkulu city. The results of the e-money test (X2) show tcount 3.186 > ttable 1.984 and a significance of 0.000 <0.05, then the results of the hypothesis Ha are accepted and Ho is rejected, meaning that e-money has a positive and significant effect on the consumptive behavior of the people of Bengkulu city. Furthermore, the result of the ftable value is 11.784 > 2.70, it is concluded that the hypothesis is accepted, meaning that there is a simultaneous effect between e-wallet (X1) and e-money (X2) on the variable of consumptive behavior (Y) of the people of Bengkulu city. This can be seen at the significance level of 0.000 < 0.05.
The Effect of Price, Location, Promotion and Service on Purchasing Decisions at CV Anugerah Kirana Motor Bengkulu Noviantoby Noviantoby; Neri Susanti; Restu Hidayah
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.v4i1.1118

Abstract

CV. Anugrah Kirana Motor Bengkulu is an official dealer of Honda Motorcycle. The address of this dealer is at Dempo Street 18, Sawah Lebar, Ratu Agung, Bengkulu. This dealer sells some kinds of motorcycle types like Honda Scoopy, Honda Vario, Honda Beat and other kinds of motorcycle. The research objective is to determine the influence of price, promotion location and service on purchasing decisions at CV Anugerah Kirana Motor Bengkulu. The sample in this study are 80 consumers who purchased automatic type motorbikes at CV Anugerah Kirana Motor Bengkulu. Data are collected by using a questionnaire and analyzed by using multiple linear regression and hypothesis testing. The results of multiple linear regression calculations obtained multiple linear regression equations Y = 12.106 + 0.356 X1 + 0.249 X2 + 0.372 X3 + 0.132 X4 + e. The results of the t-test variable Price (X1) have a positive and partially significant effect on purchasing decisions with a significant value of 0.022 < 0.05. The location variable (X2) has a partially positive and significant effect on purchasing decisions with a significant value of 0.016 <0.05. The promotion variable (X3) has a positive and partially significant effect on purchasing decisions with a significant value of 0.027 <0.05 and the service variable (X4) has a positive and partially significant effect on purchasing decisions with a significant value of 0.008 <0.05. The results of the F test significance value of 0.000 is less than 0.05 (<0.05), this indicates that simultaneously (simultaneously) there is a significant influence between price, location, promotion and service on purchasing decisions at CV Anugerah Kirana Motor Bengkulu. price variable (X1) location (X2) promotion (X3) and service (X4) have a positive and significant effect on purchasing decisions.
Factors Affecting Employee Job Satisfaction at the District Office of Selebar District, Bengkulu City Suryadi Hidayatullah; Oni Yulianti; AbdulRahman AbdulRahman
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.v4i1.1119

Abstract

The aim of the study was to determine factors such as psychological factors, social factors, physical factors and financial factors affecting employee job satisfaction at the Selebar sub-district office, Bengkulu city. The sample in this study was 30 employees at the Selebar District Head Office, Bengkulu City. The sampling technique used in this research is a census because all populations are used as samples. Data collection using a questionnaire and the method of analysis used is multiple linear regression, determination test and hypothesis testing.The research results show a positive direction of regression with the regression equation Y = 4.738 + 0.312X1 + 0.328 X2 + 0.204X3 + 0.284X4. Psychological factors have a positive and significant influence on job satisfaction for employees of the Selebar sub-district office, Bengkulu City, with a significant value of 0.034, less than 0.05. Social factors show a positive and significant influence on job satisfaction for employees of the Selebar sub-district office of Bengkulu City with a significant value of 0.035, less than 0.05. Physical factors show a positive and significant influence on job satisfaction for employees of the Selebar District Office of Bengkulu City with a significant value of 0.025, less than 0.05. The financial factor has a positive and significant influence on job satisfaction in Selebar District Office Employees, Bengkulu City, with a significant value of 0.008, less than 0.05. Psychological factors, social factors, physical factors and financial factors significantly influence job satisfaction in the employees of the Selebar sub-district office of Bengkulu City with a significant value of 0.000, less than 0.05
Factors of Service Quality in Customer Trust and Customer Loyalty of Bank Mandiri Panorama-Bengkel City Branch Dennis Tambunan Rydarto; Kamelia Astuty; Andi Mulyono; Dewi harwini; Indra Utama
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.v4i1.1121

Abstract

This study was conducted to determine the effect of service quality on customer satisfaction and loyalty on Mandiri-Bank of Panorama’s branch-Kota Bengkulu. The research location is on Jl. Salak Raya no.102-103, Lingkar Timur, Kecamatan Singaran Pati, Kota Bengkulu, 38225. The site selection was based on several considerations, namely Mandiri Bank of Panorama’s branch Bengkulu which is the branch office of the bank in Kota Bengkulu, samples taken are 150 people with purposive sampling method. Data collected by questionnaires by using a 5-point Likert scale to measure 24 indicators. The analysis technique used is path analysis. These results indicate that the service quality variable positive and significant impact on the customer’s trust, service quality variable positive and significant impact on customer’s loyalty, variable customer confidence positive and significant impact on customer’s loyalty, and service quality variables affect posiitif on customer’s loyalty through customer’s trust of Bank Mandiri namely Panorama’s Branch Kota-Bengkulu. Therefore, more better the quality of service more bigger the customer’s confidence, and, so forth the customer’s trust.