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Andri Putra Kesmawan
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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
Influence of the Board of Commissioners, Ownership Concentration, Audit Committee Meetings, Risk Management Committee, Leverage on Disclosure of Company Risk Management (Case Study of Banking Companies Registered on the Indonesia Stock Exchange for the 20 Yudi Partama Putra; Asri Riastuti; Furqonti Ranidiah; Hesti Setiorini
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.v4i3.1332

Abstract

The research objective was to determine the effect of the board of commissioners, concentration of ownership, audit committee meetings, risk management committee, leverage on disclosure of corporate risk management in Banking Companies Registered on the Indonesia Stock Exchange for the 2018-2021 period. This type of research is quantitative research, data collection method is done by using documentation. The samples in this study were 28 banking companies listed on the Indonesia Stock Exchange during the 2018-2021 period. The data analysis techniques in this study were multiple linear regression analysis, determination tests and hypothesis testing. The test results for the board of commissioners affect disclosure of corporate risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.011 is smaller than 0.05. Ownership concentration has no effect on disclosure of company risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.331 is greater than 0.05. Audit committee meetings have an effect on disclosure of company risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.032 is smaller than 0.05. The risk management committee has an effect on disclosure of company risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.008 is smaller than 0.05. Leverage has no effect on disclosure of company risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.856 is greater than 0.05.
Factors Affecting Consumer Interest In Purchasing Decisions At Sentral Cell Lubuk Linggau Shop Mira Andina; Ida Anggriani; Nia Indriasari
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.v4i3.1333

Abstract

Purchasing decision is the final stage of consumers in determining or knowing a product and will decide to buy the desired product.This study aims to determine the effect of transactional interest, referential interest, preferential interest and explorative interest together on consumer interest in smartphone purchasing decisions at the Lubuk Linggau Cell Central Store. The population in this study were buying smartphones at the Lubuk Linggau Cell Central Store and the sample in this study were 50 customers who purchased smartphones at the Lubuk Linggau Cell Central Store. Data collection used instruments in the form of questionnaires and the analytical method used was multiple linear regression, determination test and hypothesis testing.Research results The regression equation obtained is as follows: Y = 9,747 + 0,897 X1 + 0,832 X2 + 0,776 X3 + 0,890 X4 + e 1,820 means that if there is an increase in Transactional Interest, Referential Interest, Preferential Interest, Explorative Interest will also affect purchasing decisions. Transactional interest influences purchasing decisions. Transactional Interest (X1), shows t count of 2.954 > t table 1.66140 significant 0.000 < 0.050, Transactional Interest variable has a positive and significant effect on purchasing decisions. Referential Interest Variable (X2), shows t count of 2.525 > t table 1.66140 with a significant level of 0.014 <0.050. Referential Interest variable has a positive and significant effect on purchasing decisions. Preferential interest influences purchasing decisions. Preferential Interest Variable (X3), shows t count of 2.344 > t table 1.66140 with a significant level of 0.000 <0.050. Preferential interest has a positive and significant effect on purchasing decisions. Explorative interest influences purchasing decisions. Explorative interest (X4), shows t count of 2.980 > t table 1.66140 with a significant level of 0.000 <0.050. Explorative interest has a positive and significant effect on purchasing decisions.
The Influence Of Leadership, Motivation, And Work Discipline On The Performance Of Village Community Development Officials (DPMD) In Bengkulu Selatan District Tegar Dewantara Yanwar; Ade Tiara Yulinda
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.v4i3.1334

Abstract

This study aims to determine the influence of leadership, motivation and work discipline on the performance of Village Community Empowerment Service (DPMD) Employees of South Bengkulu Regency, either partially or simultaneously. There are several factors that will be discussed in this study, including Leadership, Motivation, and Work Discipline. The objects in this study were 40 Village Community Empowerment Service (DPMD) employees of South Bengkulu Regency. In this study the authors used data collection methods by means of observation, distributing questionnaires or questionnaires and interviews.  There are several data analysis techniques used in this study, including by using respondent response analysis, multiple linear regression analysis, determinant coefficients, and also hypothesis testing. From the research that has been done, it can be seen that the Leadership Variable has a positive and significant effect on the Employee Performance of the Village Community Empowerment Service (DPMD) of South Bengkulu Regency. This means that with the existence of leadership provided by agencies, of course this shows that the leadership in the Village Community Empowerment Service (DPMD) of South Bengkulu Regency is good at directing human resources (HR). The Variable Motivation has a positive and significant effect on the Performance of Village Community Empowerment Service (DPMD) Employees of South Bengkulu Regency. This means that with motivation in the form of appropriate salaries and incentives, of course this can trigger employees to work even better and be able to improve the performance of their employees. South. This means that with good work discipline, it will also have a good impact on employee performance
The Effects of Using Social Media and Transfer of Knowledge on the Performance of Employees of the Investment Service and One-Stop Integrated Services in Central Bengkulu Regency Alek Sulaiman Efindi; Ratnawili Ratnawili
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.v4i3.1335

Abstract

The purpose of this study was to determine the effect of the use of social media and knowledge transfer on the performance of employees of the Investment and One-Stop Services Office in Central Bengkulu Regency. This research uses a quantitative research type method using a quantitative descriptive approach. The population in this study were employees of the Investment and One-Stop Service Office of Central Bengkulu Regency, totaling 40 people by taking samples using total sampling and data collection techniques using observation, interviews and questionnaires. Based on the research results and hypotheses, it shows that social media (X1) is t_hit>t_table (4.643 > 1.664) and (sig α = 0.000 <0.050), and knowledge transfer (X_2) is t_hit>t_table (2.092 > 1.664) and (sig α = 0.040 <0.050), Partially Both Social Media Variables and Knowledge Transfer Have a Significant Influence on Employee Performance. The results of the f test show that Fcount > Ftable, namely (21,589 > 3,965) and (sig α = 0,000 <0.050), simultaneously have a significant effect on employee performance.
The Influence Of Comumunication and Leadership On Employee Performance At PT. Sinar Mitra Sepadan Finance Bengkulu City Farizal Abdi Prakoso; Kharul Bahrun
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.v4i3.1338

Abstract

This study aims to determine the effect of communication and leadership on employee performance at PT. Sinar Mitra 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 Mitra Sepadan Finance Bengkulu City, which is precisely located on Jl. Salak Raya, Bengkulu City, Bengkulu. The sampling method uses a non probability technique, namely total sampling. The number of respondents in this study were 40 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 Communication has a positive effect on Employee Performance, Leadership has a positive effect on Employee Performance, and Communication and Leadership together have a significant effect on Employee Performance at PT. Sinar Mitra Sepadan Finance Bengkulu City.
The Application Of The Full Costing Method In Calculation Of The Corporate Price Of Production (Hpp) As The Basis For Determining The Selling Price In The Mini Three Putri Button Of Bengkulu City Megi Purnomo; Neri Susanti; Tri Febrina Melinda
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.v4i3.1340

Abstract

The purpose of the study was to determine the calculation and determination of the full costing method through the calculation of the cost of production (HPP) as the basis for determining the selling price at the Mini Tiga Putri Peyek Business in Bengkulu City. The analytical method used in this study is a comparative descriptive method. Based on the calculation of the cost of production carried out by the Tiga Putri Mini Peyek Business, the city of Bengkulu, the cost of production of mini dents per pack is Rp. 8,547.-. and the determination of the selling price based on the market price of Rp. 20,000 so that the profit earned is Rp. 11,453 per pack. Based on the full costing method, the cost of production of mini dents per pack is Rp. 16,213,-. With the determination of the selling price of 25% of the cost of production, the total selling price of mini dents per pack is Rp. 20,000, - so that the profit earned is Rp. 3,787 per pack. There is a difference in the calculation of the cost of production between the company's calculation and the full costing method because the company's calculation does not include labor costs and factory overhead costs, even though the selling price is the same but the profits obtained by the company are much smaller when compared to the company's calculation.
The Influence of Human Resource Development on Employee Performance at PT. Bukit Angkasa Makmur Zery Try Nando; Ratnawili Ratnawili
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.v4i3.1341

Abstract

The purpose of this study is was to determine the effect of human resource development on employee performance at PT. Bukit Angkasa Makmur. several factors that will be discussed in this study, including Human Resource Development on Employee Performance at PT. Bukit Angkasa Makmur. The objects in this study are employees of PT. Bukit Angkasa Makmur numbered 174 people. Data collection techniques in research are observation and questionnaires.There are several data analysis techniques used in this study, including descriptive analysis, classic assumption test, simple regression analysis, coefficient of determination (R2) and hypothesis testing. Based on the research results, the following conclusions can be drawn: The results of research on Human Resource Development have a significant influence on Employee Performance at PT. Bukit Angkasa Makmur from the results obtained from the t-test results obtained a tsig value of 0.000 which is smaller than the significant level used, namely 0.05, then Ho is rejected, which means that Human Resource Development has a significant effect on Employee Performance at PT. Bukit Angkasa Makmur.
The Influence of Motivation, Work Experience and Employee Empowerment on Employee Performance at Bumi Dipasena Abadi, Lampung Riefsty Febrianty
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.v4i3.1342

Abstract

The aim of this study was to determine the effect of motivation on the performance of shrimp farmers in Bumi Dipasena Abadi Lampung, the effect of work experience on the performance of shrimp farmers in Bumi Dipasena Abadi Lampung, the effect of employee empowerment on the performance of shrimp farmers in Bumi Dipasena Abadi Lampung. From the research that has been done, it can be seen that the variable motivation has a positive and significant effect on employee performance at Bumi Dipasena Abadi, Lampung. This means that with the motivation provided by the company, of course this will increase the enthusiasm of the employees at work. The Work Experience Variable has a positive and significant effect on Employee Performance at Bumi Dipasena Abadi, Lampung. This means that with the work experience employees have, they can minimize work errors that cause company losses. The Employee Empowerment Variable has a positive and significant effect on Employee Performance at Bumi Dipasena Abadi, Lampung. This means that with good employee empowerment, it will also have a good impact on employee performance, because companies can evaluate the work of their employees and provide training.
The Influence of Motivation, Work Experience and Employee Empowerment on Employee Performance at Bumi Dipasena Abadi, Lampung Bella Citra Pertiwi; Ratnawili Ratnawili
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.v4i3.1343

Abstract

The aim of this study was to determine the effect of motivation on the performance of shrimp farmers in Bumi Dipasena Abadi Lampung, the effect of work experience on the performance of shrimp farmers in Bumi Dipasena Abadi Lampung, the effect of employee empowerment on the performance of shrimp farmers in Bumi Dipasena Abadi Lampung. From the research that has been done, it can be seen that the variable motivation has a positive and significant effect on employee performance at Bumi Dipasena Abadi, Lampung. This means that with the motivation provided by the company, of course this will increase the enthusiasm of the employees at work. The Work Experience Variable has a positive and significant effect on Employee Performance at Bumi Dipasena Abadi, Lampung. This means that with the work experience employees have, they can minimize work errors that cause company losses. The Employee Empowerment Variable has a positive and significant effect on Employee Performance at Bumi Dipasena Abadi, Lampung. This means that with good employee empowerment, it will also have a good impact on employee performance, because companies can evaluate the work of their employees and provide training.
The Influence Of Brand Image And Lifestyle On Iphone Product Purchasing Decisions (Case Study at Ibox Bencoolen Mall Bengkulu City) Mimi Kurnia Nengsi; Reza Mahendra
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.v4i3.1344

Abstract

This study aims to determine the effect of brand image and lifestyle on purchasing decisions for Iphone products (Case Study at Ibox Bencoolen Mall Bengkulu City. This type of research is a type of quantitative descriptive research, the object of this research is consumers of Ibox Bencoolen Mall Bengkulu City. The sampling method uses a technique non probability namely accidental sampling.The number of respondents in this study were 110 people.The data collection method used a questionnaire.The data analysis technique used the Multiple Linear Regression Analysis Test, and the Hypothesis Test, namely the t test and f test. The results of this study can be concluded that the variable Brand Image has a positive effect on Purchasing Decisions, Lifestyle has a positive effect on Purchase Decisions, and Brand Image and Lifestyle together have a significant effect on Purchase Decisions for Iphone Products at Ibox Bencoolen Mall Bengkulu City.