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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 Influence of Prices, Promotions and Supporting Facilities on Consumer Satisfaction at Kosan Keken, Bengkulu City Haqil Rajaliu; Ermy Wijaya; Abdul Rahman
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.v4i3.1321

Abstract

The purpose of this study was to determine the effect of price, promotion, and supporting facilities on consumer satisfaction at the Keken boarding house in Bengkulu City. This research is quantitative descriptive. The method used is a questionnaire. The sample in this study were 80 respondents. Based on the results of multiple linear regression test shows Y = 13,684 + 0, 282 (X1) + 0, 580 (X2) + 0, 602 (X3) + 4,815, namely the regression constant value of 13.684 means that if there is no variable Price (X1) of 0 (none), the value of the promotion variable (X2) is 0 (none), the value of the facility variable (X3) and customer satisfaction (Y) has increased by 13.684. While the results of the t-test of the price variable (X1) show tcount 2.559 > ttable 1.991 and a significance of 0.012 <0.05, then the results of the hypothesis Ha are accepted and Ho is rejected, meaning that the price (X1) has a significant effect on consumer satisfaction (Y), the test results promotion (X2) shows t count 3.016 > t table 1.991 and significance 0.003 < 0.05, then the results of the hypothesis Ha are accepted and Ho is rejected, meaning that promotion (X2) has a significant effect on consumer satisfaction (Y), and the results of the facility test (X3) shows t count 5.247 > t table 1.991 and significance 0.000 < 0.05, then the results of the hypothesis Ha are accepted and Ho is rejected, meaning that the facility (X3) has a significant effect on consumer satisfaction (Y) at the Keken boarding house in Bengkulu City. Based on the comparison of the Fcount value with Ftable, the Fcount value is greater than the Ftable value, namely 14,349 > 2.72, it can be concluded that the hypothesis is accepted, meaning that there is a simultaneous influence between the effect of price (X1), promotion (X2), facilities (X3) on satisfaction consumer (Y). This can be seen at the significance level of 0.000 < 0.05.
Feasibility Study Of Bapak Gunoto's Know Business In Lebong District Redi Redi; Tito Irwanto; Yudi Irawan Abi
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.v4i3.1322

Abstract

The purpose of this study was to determine the feasibility study of Mr. Gunoto's Tofu Business in Lebong Regency. The analytical method used is a feasibility study analysis from the financial aspect which includes Net Present Value (NPV), Internal Rate of Return (IRR), and Gross Benefit Cost Ratio (Gross B/C).The results of the Net Present Value (NPV) research show a positive number of Rp. 339,819,380,-, meaning that the expansion of Mr. Gunoto's Tofu Business in Lebong Regency can be said to be feasible for development. IRR (Internal Rate of Return) is known to be 30% greater than the percentage cost of capital (loan interest), namely 12% or 16%, meaning that business expansion is feasible for development. This shows that if funds for investment are saved or deposited in a bank with an interest rate of 12% and an interest rate of 16%, then the capital will grow faster if it is made into tofu business capital because it will grow at an interest rate equivalent to 30. Gross B/C greater than 1 (1.69 > 1) means that the development of Mr. Gunoto's tofu business in Lebong Regency is feasible for development.
Employee Performance Analysis At Regional Secretariat Of Lebong District Ropi Erwandi; Ida Anggriani; Yudi Irawan Abi
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.v4i3.1324

Abstract

The purpose of this study was to analyze the performance of employees at the Regional Secretariat of Lebong Regency The sample in this study were 79 civil servants at the Regional Secretariat of Lebong Regency. Data collection using a questionnaire and the method of analysis used is multiple linear regression, determination test and hypothesis testing.The results of the multiple regression test show a positive direction with the regression equation Y = 7.321 + 0.183X1 + 0.351 X2 + 0.314X3. Variable X1 (motivation) has a significant effect on Y (performance). This can be seen from the significance value of 0.036 <0.05, so it can be concluded that hypothesis 1 is accepted. Variable X2 (Leadership) has a significant effect on Y (performance). This can be seen from the significance value of 0.000 <0.05. then it can be concluded that hypothesis 2 is accepted. Variable X3 (work environment) has a significant effect on Y (performance). This can be seen from the significant value of 0.000 <0.05, so it can be concluded that hypothesis 3 is accepted. Simultaneous test results then H0 is rejected and Ha is accepted, between the independent variables namely X1 (motivation), X2 (leadership), X3 (work environment), have a jointly significant effect on performance (Y) because of a significant value of 0.000 smaller than 0.05.
Analysis Of Public Satisfaction Index In Public Services In Pagar Gunung Village, Padang Guci Hulu District, Kaur District Candra Adi Putra Putra; Ahmad Soleh; Yun Fitrano
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.v4i3.1325

Abstract

The aim of the study was to analyze the community satisfaction index on public services at the Pagar Gunung Village Office, Padang Guci Hulu District, Kaur District. The data analysis technique used was to measure the value of the Community Satisfaction Index (IKM) based on the Regulation of the Minister of Administrative Reform and Bureaucratic Reform Number 14 of 2017. The sample in this study was 155 people from Pagar Gunung Village, Padang Guci Hulu District, Kaur Regency who received services from the Pagar Gunung Village Office, Padang Guci Hulu District, Kaur District. The Community Satisfaction Index (IKM) for service quality at the Pagar Gunung Village Office, Padang Guci Hulu District, Kaur Regency obtained an average value of 3.20 which is a good assessment. Furthermore, the IKM of service units is multiplied by 25 so that the IKM in Pagar Gunung Village Office, Padang Guci Hulu District, Kaur Regency is 80.07 with service quality B with good criteria because it is in the value interval of 76.61 – 88.30. The element of cost/tariff gets the highest rating with an average score of 3.63 with very good assessment criteria. This illustrates that the community views the Pagar Gunung Village Office, Padang Guci Hulu District, Kaur District as providing services free of charge. The lowest satisfaction score is 2.54, namely the completion time with poor assessment criteria. This illustrates that the time required for the completion of documents is not as promised, due to the slowness of employees in providing services, inadequate requirements and the Village Head who is often not present.
The Influence Of Work Engagement And Organizational Culture On Employee Performance At The Regional Secretariat Of Lebong District Reni Doyun Putri; Ida Ayu Made E.G; Wagini Wagini
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.v4i3.1326

Abstract

The purpose of this study was to determine the effect of work engagement and organizational culture on employee performance at the Regional Secretariat of Lebong Regency. The sample in this study was 79 employees at the Regional Secretariat of Lebong Regency who had become civil servants. Data collection using a questionnaire and the method of analysis used is multiple linear regression, determination test and hypothesis testing. The results of the regression analysis showed Y = 13.198 + 0.288X1 + 0.416 X2, this illustrates a positive regression direction, meaning that there is a positive influence between X1 (work engagement) and X2 (organizational culture) on performance (Y). It means that if the work engagement and organizational culture variables increase, performance will increase. The value of the coefficient of determination is 0.376. This means that X1 (work engagement) and X2 (organizational culture) have an effect on performance (Y) of 37.6% while the remaining 62.4% is influenced by other variables not examined in this study. The results of the t test at a significance level of 0.05 explain that partially the work engagement and organizational culture variables have a significant influence on employee performance variables at the Regional Secretariat Office of Lebong Regency. The results of the F test at a significance level of 0.05 explain that the variable work engagement and organizational culture have a significant simultaneous influence on employee performance at the Regional Secretariat Office of Lebong Regency.
The Influence Of Leadership, Incentives and Work Discipline at PT. Sinar Mutli Sepadan Finance Bengkulu City Dhiki Maldani; Subandrio Subandrio
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.v4i3.1327

Abstract

This study aims to determine the influence of leadership, incentives and work discipline on employee performance at PT. Sinar Mutli Sepadan Finance Bengkulu City. This type of research is a type of quantitative descriptive research, the object of this research is the employees of PT. Sinar Multi Sepadan Finance Bengkulu City, which is precisely located on Jl. Salak Raya, Bengkulu City, Bengkulu. The sampling method uses a non probability technique, namely accidental sampling. The number of respondents in this study were 160 people. Methods of data collection using a questionnaire. Data analysis techniques using Multiple Linear Regression Analysis Test, and Hypothesis Test, namely t test and f test. The results of this study can be concluded that the variable Leadership has a positive effect on Employee Performance, Incentives have a positive effect on Employee Performance, Work Discipline has a positive effect on Employee Performance, and Leadership, Incentives and Work Discipline together have a significant effect on Employee Performance at PT. Sinar Mutli Sepadan Finance Bengkulu City.
The Effect of Compensation and Work Discipline on Employee Performance (Case Study at Enseval Putera Megatrading Company Subandri Subandri; Wahyu Gibbran Dwi Putra
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.v4i3.1328

Abstract

In Companies and organizations, performance is an important thing that must be achieved by every employee in any company because performance is a picture of the work results of employees who have done well and productively. The purpose of this study was to determine the effect of compensation and work discipline on the performance of employees at Enseval Putera Megatrading Company. This type of research is a quantitative research, as many as 55 respondents Enseval Putera Megatrading Company. Data was collected by distributing questionnaires to respondents. Data analysis using multiple linear regression model.The results showed that compensation has a positive and significant effect on the performance of employees at Enseval Putera Megatrading Company. That is, the better the compensation, the employee's performance will increase. Work discipline has a positive and significant effect on the performance of employees of Enseval Putera Megatrading Company. That is, the higher the work discipline, the employee's performance will increase. Compensation and work discipline have a positive and significant effect on the performance of employees of Enseval Putera Megatrading Company. That is, the better the compensation and the higher the work discipline, the higher the employee's performance.
The Influence Of Taxpayer's Understanding And Knowledge About Tax Regulations, Quality Of Services And Tax Sanctions On Motor Vehicle Taxpayer Compliance In Lebong District (Empirical Study At Samsat Lebong Regency) Ahmad Junaidi; Dieago Setya Pratama
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.v4i3.1329

Abstract

This study entitled The Effect of Understanding and Knowledge of Taxpayers on Tax Regulations, Quality of Service and Tax Sanctions on Compliance of Motorized Vehicle Taxpayers in Lebong Regency (Empirical Study at SAMSAT Lebong Regency). The background of the problem in this study is the low level of taxpayer compliance. The purpose of this study was to examine the effect of understanding and knowledge of taxpayers about tax regulations, service quality and tax penalties on motor vehicle taxpayer compliance. This type of research includes quantitative descriptive research.The population in this study are taxpayers in Lebong Regency, while the number of taxpayers for two-wheeled motorized vehicles in Lebong Regency is 9,347. The method used in selecting the sample is based on the Taro Yamane formula. Of the 99 questionnaires distributed, only 99 questionnaires were processed. The results of the hypothesis test for the variable Understanding and Knowledge of Taxes t test have a significance level of 0.000, which means <0.05. This shows that this research supports the first hypothesis (H1 is accepted). 0.000, which means <0.05 This shows that this study supports the first hypothesis (H2 is accepted). The results of the hypothesis test for the Tax Sanctions variable in the t test have a significance level of 0.000, which means <0.05. supports the third hypothesis (H3 is accepted). Accountability Report, Quality of Service and Tax Sanctions that is equal to 98.6%. while the remaining 1.4% is explained by other variables not included in this study, such as transparency, government performance, competence of village officials, and others.
RETRACTED: Good Corporate Governance and Corporate Values with Profitability as a Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2012-2021 Period Retno Triono; Yudi Partama Putra
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.v4i3.1330

Abstract

RETRACTION NOTICE Following up on the review of articles published in Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan carefully, thoroughly, and considering the article entitled "Good Corporate Governance and Corporate Values with Profitability as a Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2012-2021 Period" Vol. 4 No. 3 (2023): Juli, DOI: https://doi.org/10.37676/jhs.v9i2.4873 This paper was found to violate the publication principles of the Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan and has been withdrawn.This article has been withdrawn by the Author and the article withdrawal letter is attached in PDF form.The document and its contents have been removed from the Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan, and reasonable efforts should be made to remove all references to this article.
Transfer Pricing Aggressiveness, Thin Capitalization, Political Connections, Financial Performance, and Tax Avoidance: Corporate Governance as a Moderating Variable Yanesti Oktania; Yudi Partama Putra
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.v4i3.1331

Abstract

This study aims to examine transfer pricing aggressiveness, thin capitalization, political connections, financial performance, and tax evasion: corporate governance as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2012-2021 period. The population in this study is the annual report (annual report) consists of 193 companies. The sample technique selected based on certain criteria using purposive sampling was 9 companies.This research is a quantitative research with secondary data. Methods of data collection using the method of literature study and documentation methods. The data analysis technique used was descriptive statistical test, hypothesis testing using panel data regression tools, and moderate regression analysis (MRA) was processed using the STATA 17 program.The results of this study indicate that the results of the partial test prove that transfer pricing aggressiveness has no effect on tax avoidance with a significance value of 0.279 > 0.05, thin capitalization has no effect on tax evasion with a significance value of 0.731 > 0.05, political connections have no effect on tax evasion with a value a significance of 0.861 > 0.05, and financial performance has no effect on tax evasion with a significance value of 0.178 > 0.05. Corporate governance can moderate the relationship between transfer pricing aggressiveness to tax evasion with a significance value of 0.015 <0.05, corporate governance cannot moderate the relationship between thin capitalization and tax evasion with a significance value of 0.631 > 0.05, corporate governance cannot moderate the relationship between political connections to tax evasion with a significance value of 0.317 > 0.05, and corporate governance can moderate the relationship between financial performance and tax evasion with a significance value of 0.009 <0.05. The results of this test indicate that the Adjusted R-squared value is 0.0645 or 6.45%.

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