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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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Analysis of the Realization of Operational Costs for Overburden Stripping and Coal Getting Maya Matofani; Edwin Harsiga; Aisyah Mey Ardiansyah
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.v4i1.1124

Abstract

Mining activities require mechanical equipment and costs to support production targets. Operational costs greatly affect the company's income, so it is necessary to analyze operational costs. This study analyzes the realization of operational costs to determine the causes of losses experienced by the company. The analysis process is carried out by estimating coal getting production to find out the number of tools used, namely 1 unit of digging equipment and 6 units of conveyance equipment with operational costs (fuel, oil usage, filter usage, labor wages, spare parts, grease usage, tire usage) , and equipment rental). The estimated operational costs incurred for the production of coal getting amounted to IDR 762,938,772 while the realization was IDR 302,819,845 using 1 unit of digging equipment and 5 units of transportation equipment. Estimated operational costs for stripping overburden amounted to Rp. 2,728,246,056 using 2 units of digging equipment and 12 units of hauling equipment, while the realization was Rp. 1,327,850,880 using 2 units of digging equipment and 15 units of hauling equipment. Production realization in April 2019 overburden and coal getting stripping was not achieved, this was due to the large duration of rain and slippery time. The percentage of rain duration reaches 6 percent and slippery time reaches 27 percent. The total operational costs incurred for the production of coal getting amounted to IDR 1,630,670,724.50 with a coal price of IDR 450,000 / ton and actual production of 1,106.88 tons so that the revenue from coal sales in April 2019 was IDR 498,096,000. This resulted in the company experiencing a loss of IDR 1,132,574,725. The factors that caused the company to suffer losses were low production due to the many durations of slippery rain, the operational costs incurred were greater than the income from coal sales and the number of tools that stood by reached 24 percent.
The Role of Tax Consultants as a Means in Raising Public Awareness to Paying Taxes in the Era of the Self Assessment System Agus Salim; Mawaddah Irham
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 2 (2023): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i2.1131

Abstract

The main objectives of this research are to find out the role of the tax consultant of Sahabat Mulia Binjai in managing the taxpayer self-assessment system, and to find out how far the role of the tax consultant of Sahabat Mulia is in attracting the interest of the local community to pay taxes. This study used descriptive qualitative method. Data collection techniques used are interviews, observation and documentation. The results of the study show that tax consultants play an important role as a means of making people aware of paying taxes in this era of the self-assessment system. Because the existence of a tax consultant who provides programs and campaigns makes the public more educated about understanding tax reporting and payment.
The Effect of Selebgram Endorsement, Online Marketing, and Online Ojek Existence on Muslim Micro, Small and Medium Enterprises (MSMEs) Income in Panyabungan, Mandailing Natal Regency Rizka Nasution; Yenni Samri Juliati Nasution; Muhammad Lathief Ilhamy 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.v4i1.1135

Abstract

The aspects of the problem studied by the author are regarding the influence of celebrity endorsements, online marketing, and the existence of online motorcycle taxis on the income of Micro, Small and Medium Enterprises (MSMEs) in Panyabungan, Mandailing Natal Regency. The purpose of this study was conducted to determine the effect of celebrity endorsements, online marketing, and the existence of online motorcycle taxis on the income of Micro, Small and Medium Enterprises (MSMEs) in Panyabungan, Mandailing Natal Regency. The data analysis technique used is the quantitative method. Data collection was carried out by distributing questionnaires and the results of the questionnaires were received back for processing. Data were analyzed using SPSS 20. The results of the study based on the t test showed that celebrity endorsements had no significant effect on Micro, Small and Medium Enterprises (MSMEs) income, online marketing had a significant effect on Micro, Small and Medium Enterprises (MSMEs) income, and the presence of online motorcycle taxis had no effect. significantly to the income of Muslim Micro, Small and Medium Enterprises (MSMEs), and the results of research based on the F test show that celebrity endorsements, online marketing, and the existence of online motorcycle taxis simultaneously have a significant effect on the income of Muslim Micro, Small and Medium Enterprises (MSMEs) with a coefficient of determination of 61, 2%. The results of statistical tests show that there is an influence of celebrity endorsements, online marketing, and the existence of online motorcycle taxis on the income of Muslim Micro, Small and Medium Enterprises (MSMEs) in Panyabungan, Mandailing Natal Regency.
The Empowerment Strategy On Fishermen Community In Pondok Kelapa Village, Pondok Kelapa Subdistrict, Bengkulu Tengah District, Bengkulu Province Azuwandri Azuwandri; Gustini Gustini
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 1 (2024): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i1.1136

Abstract

The purposes of this study is to identify factors that affect the emerging of poverty and to formulate policy strategies in empowering fishermen communities in the village of Pondok Kelapa, Pondok Kelapa subdistrict, Bengkulu Tengah regency. This research was case study using descriptive methods. The number of sample (respondent) of the study was 30 (thirty) individuals, 5 (five) were from the regional work units of Bengkulu Tengah regency and 25 (twenty five) consisted of fishermen, traders (middlemen), and the fisherman's wives (traders). The methods of analysis used in this study were: (1) descriptive analysis used to describe the causes of poverty happening to the people in the study sites, and (2) SWOT analysis used to formulate strategies on empowerment of fishermen communities at the sites. Results of the study show that the identified social aspects were: the low education of respondents, the large number of family members that must be defrayed, and the unpredictable natural factors. In economic aspect, it was found that fishermen were affected by the fish catches and inadequate income. Whereas in the institutional aspect, it was found that respondents were enthusiastic to join the group, but the problem were as the knowledge and guidance was low. From the SWOT analysis, it was obtained five strategies to empower the fishermen community, namely: (1). Development of fisheries technology, (2). Development of appropriate technologies mastery, (3). Development of fisheries diversification, (4). Building of facilities and infrastructures for fishery business, and (5). Institutional reinforcement of coastal communities.
Analysis Of The Business Of Kelor Pleret Crackers In Singojuruh Village, Banyuwangi Regency Lintang Balgis Humairoh; R. Alamsyah Sutantio; Dinu Saadillah; Aditya Nizar Al Ardi; Aulia Nadhirah
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1148

Abstract

Crackers are a food that is very popular with the people of Indonesia. One type of crackers that exist are kelor pleret crackers. Kelor pleret crackers are a type of food made from the basic ingredients of Moringa leaves which are processed through steaming the dough, molding, drying, and frying. This study aims to determine the production process, analyze the business feasibility and marketing mix strategy for the Moringa pleret cracker product. This study uses the BEP (Break Event Point) analysis method, R/C Ratio (Revenue Cost Ratio), and ROI (Return On Investment). 25 packages, while the BEP value (price) is IDR 6,300.32 with a predetermined selling price of IDR 10,000 per package, while the value of the R/C ratio is 1.58 and the ROI value is 9.3%. has been done, it can be said that the kelor pleret cracker business is profitable and can be run.The marketing strategy analysis carried out on the kelor pleret cracker business uses 4P marketing mix analysis (Product, Price, Place, Promotion).The product offered is packaged moringa pleret crackers with a net weight of 100 grams per package Marketing activities for kelor pleret crackers are carried out directly by producers to consumers through social media such as Instagram and Whatsapp.
Analysis of Presentation of Income Account Financial Statements at The Madeline Hotel Bengkulu Susi Yanti; Ida Anggriani; Rinto Noviantoro
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 2 (2023): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i2.1154

Abstract

The presentation of financial statements of income accounts at The Madeline Hotel Bengkulu aims to find out how to apply the peresentation of financial statements to existing income accounts at The Madeline Hotel Bengkulu.The data analysis technique used in this research is descriptive qualitative analysis, which to compare the existing theory with actual practice so that conclusioncan ce drawn. The steps taken are to explain the financial statements of income accounts at The Madeline Hotel Bengkulu within a certain period and compare the statements of accounting standards to revenue recognition at The Madeline Hotel Bengkulu.The results of the study concluded that the presentation of the income account financial statements of The Madeline Hotel Bengkulu was in accordance with the revenue recognition in the Statement of Financial Accounting Standards (PSAK) No. 23 By doing q good analysis of cost and income calculation.
The Influence of Financial Literacy Level, Lifestyle, Fear Of Missing Out On Investment Decisions in Medan Millennial Generation Stocks Sheerina Said Mazruk; M. Ikhsan Harahap; Andri Soemitra
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 2 (2023): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i2.1162

Abstract

This study aims to describe and determine the effect of the level of financial literacy, lifestyle, fear of missing out on stock investment decisions in the millennial generation in the city of Medan. This research approach uses quantitative research. The data used in this study are primary data obtained from questionnaires. The sample of this research is the Millennial Generation in the city of Medan, totaling 100 respondents. The analysis technique uses the associative method which explains the causal relationship and influence between variables through hypothesis testing. The variables in this study consist of the independent variables, namely financial literacy, lifestyle and fear of missing out, and the dependent variable, namely stock investment decisions. The results of the study show that financial literacy, lifestyle and fear of missing out have a positive and significant effect on stock investment decisions simultaneously. The results of the research partially show that financial literacy has a significant effect on decisions, lifestyle has a significant effect on decisions, and fear of missing out has a significant effect on decisions.
The Effect of Product and Service Quality on Customer Satisfaction Loyalty Priority Savings Bank Sumut Syariah Rafika Afifah Angkat; Nursantri Yanti
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 2 (2023): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i2.1165

Abstract

Customers are expected to remain loyal to the service provider because of the quality of the products and services. However, it's not easy to make customers happy. The goal of this study was to find out how Bank Sumut Syariah's priority savings and product quality affect customer loyalty and satisfaction. A qualitative research method is utilized in this study. The subjects of the study were Bank Sumut Syariah customers who fell into the priority category and had met the requirements. The literature review method was used for this study's data collection. Descriptive qualitative data analysis was used for the data analysis. Customer satisfaction, loyalty, and priority savings at Bank Sumut Syariah are positively correlated with product and service quality, according to the findings of this research.
Quality Control Using Fishbone Analysis Method to Improve Product Quality in Dya Bordir Tasikmalaya Nadhira Tsaniya Salma Hakim; Barin Barlian; Suci Putri Lestari
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 2 (2023): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i2.1182

Abstract

The purpose of this research is to find out how to control product quality on products DYA Bordir Tasikmalaya. In this study using data collection methods with techniques in the form of interviews, observation, and documentation. The analysis tool is carried out using the Fishbone Analysis method. The results of the analysis on the Pareto diagram show that the defective products are mostly caused by loose threads and twisted threads. From the results of the analysis of the causal diagram it is also seen that the factors causing production defects come from human factors, machines, methods and raw materials. It is recommended for DYA Bordir Tasikmalaya to be able to continue to improve products or minimize product defects that occur. By utilizing the Fishbone Analysis method to identify and find solutions to improve product quality.
Analysis of Raw Materials Inventory Control Using Economic Order Quantity (EOQ) (Case Study of Synthetic Leather Raw Materials at Borselly) Sinta Sri Nurjanah; Suci Putri Lestari; Barin Barlian
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 2 (2023): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i2.1183

Abstract

The purpose of this study was to find out how the implementation of synthetic leather raw material inventory control has been carried out by Borselly, whether applying the EOQ method in controlling raw material inventory at Borselly is more optimal than without using the EOQ method. The method used in this research is a descriptive method with a quantitative approach with technical data collection through interviews, observation, literature study, and documentation. The data analysis tool used in this study is by using the Economic Order Quantity (EOQ) such as purchase frequency, safety stock, reorder point (ROP), and total inventory cost (TIC). Based on the research results, it is known that applying the EOQ method calculation has an effect on the company being better, the company can also make inventory costs more efficient and optimize inventory compared to policies using conventional methods

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