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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 Community Satisfaction Index at Satpol Pp and Damkar of South Bengkulu Regency Sindi Triani; Neri Susanti
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.v4i4.1432

Abstract

Good public service refers to a person's level of satisfaction with what is received, either an individual's relationship with an individual or an individual's relationship with a government agency. Government agencies as public service providers have efforts to improve the quality of public services, one of which is the Civil Service Police Unit and Fire Department of South Bengkulu Regency. To obtain and analyze data on the level of public satisfaction with the implementation of public services that have been provided by the Civil Service Police Unit and the Fire Department of South Bengkulu Regency. Research methods can be interpreted as tools to answer certain questions and to solve scientific or practical problems. In this study the authors used descriptive quantitative research methods. Based on the results of research and discussion, it can be concluded as follows: Based on the calculation of the Community Satisfaction Index which refers to Kepmenpan RB No. 25 of 2018, the Satpol PP and Fire Fighters Office of South Bengkulu Regency obtained an IKM Conversion result of 50.5. The performance of the Mungkid District Office service unit is in the "C" service quality with the "Good Enough" category. This shows that the overall service performance of the South Bengkulu Regency Satpol PP and Fire Department Office in 2015 is in the good category.
An Analysis Of Efficiency And Effectiveness Of Regional Expenditure Bengkulu City In 2019-2022 Depri Setiawan; Ahmad Soleh; Rina Trisna Yanti
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.v4i4.1435

Abstract

This research aims to determine the level of efficiency and effectiveness of regional expenditure Bengkulu City. This type of research is descriptive, a method that describes, compares and explains data so that conclusions can be drawn that are relevant to theory. The data used in this research is secondary data. The data collection method is the documentation method. Data obtained from agency websites, namely (BPS, DJPK KEMENKEU). The analysis results show that the average efficiency is 100%, this shows that the level of efficiency is still not efficient because the results are more than 80%. Effectiveness analysis shows that the calculation of the effectiveness of regional expenditure in 2019–2022 fluctuates with an average level of effectiveness of 88%, which means that the effectiveness of regional expenditure Bengkulu City is quite effective.
The Effect of Asymmetry Information, Company Size, Profitability, Leverage and Employee Stock Ownership Programs in Earnings Management Dhiyaa Nabiilah; 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.v4i4.1436

Abstract

This research aimed to examine the effect of Asymmetry Information, Company Size, Profitability, Leverage and Employee Stock Ownership Programs on Earnings Management. The population used in this research was consumer cyclicals sector companies listed on the Indonesia Stock Exchange (BEI) from 2019 until 2021. Sample was determined by the purposive sampling method. In line with that, there was 57 companies as the sample with 171 observation data. The method of analysis used was multiple regression analysis. Based on the result of testing the hypothesis in this study indicate that Asymmetry Information, Profitability, and Employee Stock Ownership Programs has no effect on earnings management, meanwhile Compnay Size and Leverage has a negative effect on earning management.
Application Of Responsibility Accounting Budget As Cost Control On PT. Selamat Samudra Grup Bengkulu City Evi Harlinda; Yun Fitriano; Abdul Rahman
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.v4i4.1446

Abstract

The purpose of this research is to find out how the implementation of budgetary accountability accounting as a cost control at PT. Selamat Samudra Grup Bengkulu City. This research is only limited to organizational structure, budgeting, separation of controlled and uncontrolled costs, preparation of account codes, and cost reporting or accountability accounting at PT. Selamat Samudra Grup Bengkulu City. The research method used is descriptive qualitative and compares the theory used with the results of interviews with the leadership of PT. Selamat Samudra Grup Bengkulu City. From the research method, it can be concluded that PT. Selamat Samudra Grup Bengkulu City has implemented budgetary accountability accounting as a cost control well which has 84% ​​conformity with the theory used in the research. However, there are 16% discrepancies due to several factors such as inefficient work and delays in cost reporting, therefore the company must be able to correct the factors of the discrepancy.
The Effect Brand Awareness And Brand Equity On The Buying Decisions (Survey on consumers of Honda Beat Tasikmalaya City) Iis Aisyah Sobariah; Depy Muhamad Pauzy; Arif Arif
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.v4i4.1447

Abstract

The purpose of this study is to determine the effect of brand awareness and brand equity on the buying decision to the Honda Beat Tasikmalaya city.The research method used is a questionnaire method with a survey approach of 100 respondents who are consumers of Honda Beat. The types of data used are primary data and secondary data. The data analysis technique used is multiple regression analysis. The results of this test prove that brand awareness and brand equity have a significant effect both partially and simultaneously on the buying decision consumers Honda Beat Tasikmalaya city.
Profitability Ratio Analysis To Assess Financial Performance At PT Akasha Wira International Tbk Nely Puspita Sari; Neri Susanti; Yun Fitriano
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.v4i4.1450

Abstract

One of the tools for assessing financial performance is the profitability ratio analysis, which aims to measure overall management effectiveness indicated by the level of profit obtained, whether large or small. The better the profitability ratio, the better a company's ability to generate profits.,The purpose of this research is to assess the financial performance of PT Akasha Wira International Tbk for the period 2018-2022. Data collection methods include documentation and literature study, and the analysis method used is descriptive analysis with a quantitative approach, using profitability ratio analysis, including Gross Profit Margin, Net Profit Margin, Return On Investment, and Return On Equity. The research results indicate that both Gross Profit Margin and Net Profit Margin increased continuously from 2018 to 2022, with an average of over 15%, indicating excellent performance. Return On Investment showed an increase from 2018 to 2021 and a slight decrease in 2022 but still falls within the good category with an average of 14.59%. Return On Equity increased from 2018 to 2021, with a slight decrease in 2022 compared to the previous year but still maintains an excellent average of 19.98%.
Analysis of Accounting Treatment for Musyarakah Financing in Capital Loan Transactions to Buy a House at Bank Syariah Indonesia KCP Medan Djuanda Widya Yunisa; Rahmat Daim Harahap; Syawla Andina Auliya; Jihan Reswita; Faras Abiyu Zhafran; Anggun Debana Maharani
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.v4i4.1451

Abstract

Contribution: Where can this research be useful? Name the area, discipline, and so on. This study aims to analyze the accounting treatment of Musyarakah financing in home buying capital loan transactions at Bank Syariah Indonesia KCP Medan Djuanda. The method used is a qualitative approach with data collection techniques through interviews and documents. The results show that Bank Syariah Indonesia uses Sharia principles in conducting Musyarakah financing transactions, such as feasibility checks, asset selection, financing according to the percentage of ownership, sharing of profits and losses according to the proportion of ownership, payment of principal installments and periodic profit sharing. In addition, Bank Syariah Indonesia also carries out Sharia supervision duties through the Sharia Supervisory Board and the Sharia Supervisory Division. However, several obstacles were also found in the process of borrowing capital to buy a house with Musyarakah financing, such as a lack of competent human resources, a lack of public understanding of Islamic financing products, and differences in perceptions between Indonesian Islamic Banks and customers regarding the benefits and risks of Musyarakah financing products. The implementation of Musyarakah financing must be carried out carefully and transparently in order to create trust from the public. The results of the study show that Bank Syariah Indonesia applies accounting principles that are in accordance with sharia principles in providing Musyarakah financing. The accounting treatment carried out includes recording transactions, profit and loss sharing, and financing settlements. Recording of transactions is carried out using special accounts for Musyarakah financing, while the distribution of profits and losses uses the principles agreed upon at the beginning of the transaction..
Financial Management Related to Fiqh Muamalah in Bengkalis City Muhammad Fadhli; Muhammad Irfan Syah; Muhammad Rizky Anes
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.v4i4.1452

Abstract

Humans cannot fulfill their needs only by their own efforts. There are times when you need things that are owned or managed by someone else. So to facilitate the exchange system required money. While institutions related to money are financial institutions. This research is a literature study on fiqh muamalah money and financial institutions, so that it can be seen what discussions have been researched and discussions that need to be researched. This study uses a qualitative approach. There are 30 articles published in 2021 to 2022 which are grouped into two main topics, namely the topic of money and the topic of financial institutions. The topic of discussion of money is then grouped into three sub-topics, namely: 1) dinar dirham, 2) the use of E-Money, and 3) virtual currency (cryptocurrency). And the topic of discussion of financial institutions is also grouped into three sub-topics, namely: 1) implementation of contracts at financial institutions, 2) management of financial institutions, and 3) supervision of financial institutions. The topic of financial institutions with sub-topics of contract implementation at financial institutions is the most articles with a 33.4% presentation. While the articles that were the least discussed were the dinar and dirham sub-topics on the topic of money, with a presentation of 3.3% of the overall theme of money and financial institutions. Discussions that need to be researched, such as: the law of buying and selling currency in Islam, the exchange rate in the perspective of Islamic economics, monetary in the view of Islam and the relationship between money and financial institutions in fiqh muamalah.
Muamalah Fiqh Analysis On Hybrid Contract Model And Its Application To Islamic Financial Institutions Vivi Aulia Safitri; Koni Piranda; Riyandi Fatur Nugraha
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.v4i4.1458

Abstract

This paper is intended to analyze philosophically about the existence of a hybrid contract (english) or al-‘Uqûd al-Murakkabah (Arabic) or multiakad (Indonesia). Search focused on the opinion of scholars of hadith and fiqh (muamalah), as well as its application in Islamic Financial Institutions. This is important, because, in the form of a single contract is not able to respond to contemporary financial transactions which always move and are affected by the financial industry both nationally, regionally and internationally. By using qualitative and literature method, the study concluded that, firstly, fiqh muamalah contemporary view of the hadith related to contract hybrid models lead to the editorial about the ban of bai’ataini fi bai’atin (two sale and purchase in the sale), ban of shafqataini fi shafqatin (two agreements in the deal) and the prohibition of bay’ and the salaf (sale and purchase agreement and ordering of goods), secondly, the construction of contract hybrid models in Islamic banks is addressed to the construction of al- ‘Uqûd al-Mutaqâbilah (dependent or conditional contract), which implemented on Guarantee Bank (BG), and al-‘Uqûd al-Mujtami'ah (same type contract), which implemented on the Housing Financing.
Muamalah Fiqh Analysis In The Rules The Public Accounting Code Of Ethics Aiza Zulmairoh; Annisa Agustira; Renika Septia Putri; Wulan Anis Mawati
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.v4i4.1460

Abstract

This study aims to contribute to determining decisions in an ethical dilemma of an auditor by the rules of fiqh muamalah. The principles of fiqh discussed in this article are the intention of all the charity requirements of an auditor, the intermediary law is the same as the auditor's objective law, the law of origin is lawful, unless there is a proposition that prohibits it, and the law prioritizes rejecting mafsadat rather than taking benefits. The approach in the formulation of this thought uses a literature study by comparing Islamic figures who apply the muamalah fiqh rules in their daily lives with the case of auditors who have not applied muamalah fiqh rules in their work and focus on primary literature. This study proposes the principles of muamalah fiqh to address the auditor's ethical dilemma. The essence of ethical matters is very important in accounting, especially in the context of developing and enhancing the role of the accounting profession to be able to act professionally.

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