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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
The Effect of Training and Compensation on Work Achievement (Census of Polyester Production Employees at PT. Bineatama Kayone Lestari Tasikmalaya) Resa Rismayanti; Kusuma Agdhi Rahmawa; Arga Sutrisna
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.v4i3.1362

Abstract

The purpose of this study was to determine the effect of training on work performance at PT. Bineatama Kayone Lestari Tasikmalaya in the Polyester Division and to determine the effect of training and compensation on work performance at PT. Bineatama Kayone Lestari Tasikmalaya in the Polyester Division. The sample taken was 120 respondents, the research was conducted by collecting data using a questionnaire data collection technique, then testing the data with multiple linear regression. The results of the study show that training compensation affect work ferpormance at PT. Bineatama Kayone Lestari Tasikmalaya in the Polyester Division Compensation for work performance at PT. Bineatama Kayone Lestari in the Polyester Division. There is an effect of training and compensation on work performance at PT. Bineatama Kayone Lestari Tasikmalaya in the Polyester Division
Busines Feasibility Analysis Of Sri Rasa Crackers Factory In Bengkulu City Maya Roma; Sulisti Afriani; Herlin Herlin
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.v4i3.1364

Abstract

Feasibility studies are very important for Sri Rasa Cracker Factory Businesses that plan to expand their business with maximum profit that has been undertaken.  This study aims to analyze and determine the cost of revenue, profit, and business feasibility of the Sri Rasa Crackers Factory in Bengkulu City. The analysis method used to determine the feasibility of a business or investment based on legal aspects, market and marketing aspects, technological aspects, environmental aspects, and financial aspects using the Payback Period (PP) method, Net Present Value (NPV), Internal Rate Of Return (IRR), Profitability Index (PI), and Avarage Rate Of Return (ARR). The results of this study indicate that the feasibility test from the legal aspects, market and marketing aspects, technological aspects, and environmental aspects of the Sri Rasa Crackers Factory Business is feasible to run. From the financial aspect with the Payback Period (PP) method is 4.25 months Payback Period is now smaller than the economic life of 3 years, then the Sri Rasa Cracker Factory Business is feasible to develop. From the Net Present Value (NPV), the Sri Rasa Cracker Factory business is feasible to run because it gets a positive value, namely (Rp.485,589,698.8). From the Internal Rate of Return (IRR), the Sri Rasa Cracker Factory business is feasible to run because it has obtained a yield greater (22%> 20%) than the loan interest. From the Profitability Index (PI), the Sri Rasa Cracker Factory business obtained a result of 8.35, so it is feasible to develop. From the Avarage Rate Of Return (ARR), the Sri Rasa Cracker Factory business is feasible to run, because it gets a result of 8.35%.
The Effect Of Marketing Mix On Purchase Decisions In Zea Zahera Manna Furniture Gallery, Bengkulu Selatan Wenti Sundari Sundari; Ida Anggriani; M Rahman Febliansa
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.v4i3.1369

Abstract

Customer satisfaction is the most important thing used to attract consumers today. Customer satisfaction is a consumer's feeling of liking or disliking a product after comparing the results of the product with his expectations.The aim of this research is to find out which product, price, promotion and place/location dominantly influence purchasing decisions at the Zea Zahera Manna Furniture Gallery in South Bengkulu. This study uses quantitative research methods, the population in this study is consumers, through a given questionnaire. The technique in taking the research sample using the accidental sampling technique is a technique of determining a sample based on chance, the sample in this study was 45 customers at the Zea Zahera Manna Furniture Gallery, South Bengkulu. 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 There is a positive and significant influence between products on purchasing decisions at the Zea Zahera Manna furniture gallery in South Bengkulu Regency, which means that the better the product, the more likely it will be to increase purchasing decisions. There is a positive and significant influence between price and purchasing decisions at the Zea Zahera Manna furniture gallery, South Bengkulu Regency, which means that the affordable price of a product will increase purchasing decisions. There is a positive and significant influence between promotion on purchasing decisions at the Zea Zahera Manna furniture gallery, South Bengkulu Regency, which means that the better the promotion is carried out, the purchasing decision will increase. There is a positive and significant influence between place/location on purchasing decisions at the Zea Zahera Manna furniture gallery South Bengkulu Regency, which means that the better the place/location is done, the purchasing decision will increase. There is a positive and significant influence between product, price, promotion and place/location on purchasing decisions at the Zea Zahera Manna furniture gallery, South Bengkulu Regency.
The Influence Of Leadership Style And Work Discipline On Employee Performance At The Regional Secretariat Of Lebong Distric Hendri Yanova; Karona Cahya Susena; Yun Fitriano
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.v4i3.1370

Abstract

The purpose of this study was to determine the effect of leadership style and work discipline on employee performance at the Regional Secretariat of Lebong Regency. The sample in this study was 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 regression analysis show Y = 2.888 + 0.206X1 + 0.882 X2, this illustrates a positive regression direction, meaning that there is a positive influence between X1 (leadership style) and X2 (work discipline) on performance (Y). Means that if the variables of leadership style and work discipline increase, performance will increase. Intelligence has a significant influence on employee performance at the Regional Secretariat of Lebong Regency because the significant value is 0.021, less than 0.05. Work discipline has a significant influence on employee performance at the Regional Secretariat of Lebong Regency because the significant value of 0.000 is less than 0.05. Leadership style and work discipline have a significant simultaneous influence on employee performance at the Regional Secretariat of Lebong Regency because a significant value of 0.000 is less than 0.05.
Analysis Of Community Satisfaction Index On Public Services At Amen District Office Lebong District Hendriek Mahendry; Ahamd Soleh; 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.v4i3.1371

Abstract

The purpose of this study was to determine the analysis of the community satisfaction index for public services at the Amen District Office, Lebong Regency.The sample in this study was 217 people from Amen District, Lebong Regency, who received services from the Amen District Office, Lebong Regency. The data collection uses a questionnaire and the analysis method used is to use the measurement of the Community Satisfaction Index (IKM) value based on the Regulation of the Minister of Administrative Reform and Bureaucratic Reform of the Republic of Indonesia Number 14 of 2017 concerning Guidelines for Compiling Public Satisfaction Surveys of Public Service Provider Units which are calculated using the value weighted average of each service element. The Community Satisfaction Index (IKM) score for the quality of public services at the Amen sub-district office, Lebong Regency is 79.20 with service quality B and the service unit performance assessment is "Good" because it is in the value interval of 76.61 - 88.30. This shows that the people who receive services from the Amen Sub-District Office, Lebong Regency, assess the services provided by the Amen Sub-District Office, Lebong Regency as good. The cost/tariff element gets the highest rating with an average score of 3.61 with the Very Good assessment criteria. This illustrates that the community views the Amen District Office of Lebong Regency as providing free services without being charged a fee. The lowest satisfaction score is 2.80 namely system, mechanism and procedure. This illustrates that the service procedures in the Amen sub-district office are not maximized because the processing of documents is still complicated, such as lacking requirements, the official signing the document is not in place.
The Influence Of The Work Environment And Organizational Climate On The Work Spirit Of Police Personnel At Lebong Polres Office Recky Ernando; Ahmad Soleh; 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.v4i3.1373

Abstract

This study aims to determine the effect of the work environment and organizational climate on the morale of police personnel at the Lebong Police Station. The sample in this study were 53 police personnel at the Lebong Police Station. Data collection techniques using a questionnaire. The analytical method used is multiple regression analysis, hypothesis testing t and hypothesis testing f. The results of multiple linear regression calculations obtained the multiple linear regression equation Y = 5.954 + 0.425X1 + 0.454X2 . The coefficient of determination of the Adjusted R square value is 0.597. This means that X1 (work environment) and X2 (organizational climate) affect work morale (Y) by 59.7% while the remaining 40.3% is influenced by other variables not examined in this study. The results of the F test show that the significance of 0.000 <0.05. Because the significance level below 0.05 indicates that together X1 (work environment) and X2 (organizational climate) have a positive and significant influence on work morale (Y). The work environment has a positive and significant influence on the morale of the police personnel at the Lebong Police Station because of a significant value of 0.000 less than 0.05. 0.05.
Analysis Of Internal Control Of The Cash Management System In Medan Mayor's Office Widya Yunisa; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1389

Abstract

This study aims to analyze the internal control implemented in the cash management system at the Medan Mayor's Office. Internal control is a series of actions implemented within an organization to protect assets, ensure the accuracy and reliability of financial information, and promote operational effectiveness and efficiency. In the context of cash management at the Medan Mayor's Office, internal control has an important role in maintaining the integrity and reliability of the cash management process in a timely and accurate manner. The problems identified in this study include several aspects related to internal control in the cash management system. First, aspects of inadequate segregation of duties and responsibilities can result in potential errors and abuse. Second, unclear and nonstandardized policies and procedures can hinder the efficiency and transparency of cash management. Third, the lack of effective oversight and monitoring can increase the risk of inaccuracies and cash losses. Fourth, information systems that are not well integrated can hinder the accessibility and reliability of financial data.
Analysis of Accounting Information Systems of Cash Receiving and Disbursement At The National Amil Zakat Body Of North Sumatra Province Sri Sudiarti; Arnida Wahyuni Lubis; Dimas Rizatia Gumelar
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1413

Abstract

Cash is the most liquid asset and prone to theft or fraud, so a good cash receipts and disbursement accounting information system is needed so that the company's financial reports can be trusted. . Therefore, every company must develop an accounting information system for cash receipts and disbursements so that the company does not lag behind which will cause losses for the company itself. This study aims to determine the implementation of the cash receipts and disbursement accounting information system at the National Amil Zakat Board of North Sumatra Province and to determine the problems in implementing the cash receipts and disbursement accounting information system. This type of research is descriptive qualitative research. The type of data used in this study is a type of qualitative data, with data collection techniques carried out using documentation and interviews. The results of this study indicate that the application of the cash receipts and disbursement accounting information system carried out at the Amil Zakat Board of North Sumatra Province has been able to support daily operational activities. The problems in implementing the cash receipts and disbursement accounting information system at the National Amil Zakat Agency for North Sumatra Province, namely; Inadequate components of the accounting information system, such as documents related to cash receipts and disbursements, cash receipts and cash disbursement accounting information systems that are not yet fully computerized and there is still a merger of treasurer and finance functions.
The Effect Of Hexagon Fraud Dimensions And Abuse Of Information Technology On Academic Fraud (Case Study On Feb Students Of Trisakti University) Zayyan Nailah; Murtanto Murtanto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1417

Abstract

The purpose of this study is to determine how academic fraud is impacted by hexagon fraud (Pressure, Opportunity, Rationalization, Capability, Arrogance, and Collusion) dan misuse of information technology. 103 accounting students from Trisakti University made up the sample for this study. In this study, questionnaires were given out to collect the data. This study employed multiple linear regression analysis as its analysis method. The investigation's findings, which are the exclusive conclusions of this study, are as follows: (1) pressure has no bearing academic cheating (2) opportunity has no bearing on academic cheating (3) rationalization has no bearing on academic cheating (4) Academic cheating is not considerably impacted by capability (5) Academic cheating is considerably impacted by arrogance (6) Academic cheating is considerably impacted by collusion (7) Academic cheating is not significantly impacted by misuse of information technology.
The Implementation Of SAK ETAP In Finenacial Reports Presentation At The Notary Office Of Angga Prisma Jelita, S.H., M.Kn In Bengkulu City Neri Susanti; Kamelia Astuti; Deta Alvionita
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1429

Abstract

This study aims to implement SAK ETAP in the presentation of financial reports and to find out the financial condition after the implementation of SAK ETAP. Research at the Notary Office of Angga Prisma Jelita, S.H., M.Kn in Bengkulu City is a type of comparative descriptive research, to collect and compile data, data collection methods are needed, namely interviews and documentation. The results of research at the Notary Office of Angga Prisma Jelita, S.H.M.Kn Bengkulu City, the financial reports presented are not in accordance with SAK ETAP. Notary Office of Angga Prisma Jelita, S.H., M.Kn in Bengkulu City does not make financial reports, balance sheets, profit and loss and notes to its financial reports. Therefore, researchers have implemented financial reports at the Notary Office of Angga Prisma Jelita, S.H., M.Kn in Bengkulu City in accordance with the Financial Accounting Standards for Entities Without Public Accountability.