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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 Service Quality And Product Quality On Customer Satisfaction Baraya Collection Muhammad Arsyad; H. Ari Arisman; Barin Barlian
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.v4i4.1461

Abstract

This study aims to determine the effect simultaneously and partially between Service Quality and Product Quality on Baraya Collection Customer Satisfaction. The research method used has a survey method with a quantitative approach. The sampling technique used the saturated sample method with a total sample of 100 people. Data collection techniques using online and offline questionnaires. The data used has primary data. The analytical tool used in this study is multiple regression using SPSS version 26. The results of the study show that simultaneously service quality and product quality have a significant effect on customer satisfaction. Partially, service quality has a significant effect on consumer satisfaction. Partially product quality has a significant effect on customer satisfaction.
The Effect Of Raw Material Inventory And Machine Maintenance On Production Results (Case study on An-Nadiyah Embroidery Convection Tasikmalaya City) Ilham Akbar Nugraha; Suci Putri Lestari; Barin Barlian
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.v4i4.1463

Abstract

This study aims to determine the Effect of Raw Material Inventory and Machine Maintenance on Production Results Case study on An-Nadiyah Embroidery Convection Tasikmalaya City). The method used in this study is a casual associative method (cause and effect) with a quantitative approach, as for the sample, namely data on the cost of Raw Material Inventory, Machine Maintenance costs, and production data for the last 4 years or the last 48 months, namely in the period January 2019-December 2022 on An-Nadiyah Embroidery Convection. The analysis tool used in this study was multiple linear regression using SPSS Version 25. The results showed that simultaneously the discipline of Raw Material Inventory and Machine Maintenance had a significant effect on production results. Partially, the Standard Bahn Inventory has a significant effect on production output. Partial Machine Maintenance has a significant effect on Production Results.
Anlysis of Sales And Cash Receipt Accounting Information Systems In Efforts To Improve Internal Control (Case Study CV. Andalan Prima) Hiltia Feni Fitria; Ahmad Sumarlan
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.v4i4.1464

Abstract

This research aims to find out how to apply sales accounting information system analysis and cash receipts in an effort to improve internal control at CV. Prima Mainstay. This sales and cash receipts accounting information system plays a very important role in internal control, if there is no internal system then you cannot monitor the running of a company This research was conducted at CV. Andalan Prima is a distributor that sells various kinds of plastic. This research uses a descriptive qualitative. The data collection techniques in this research are observation, interviews and documentation. Meanwhile, the data analysis technique in this research uses comparative descriptive analysis by describing or illustrating the actual state of the research object. Based on research conducted regarding the sales accounting system at CV. Andalan Prima Bengkulu found that CV. Andalan Prima in its sales activities implements a cash sales system and a credit sales system. Meanwhile, the accounting information system run by the company uses two systems, namely a manual accounting system and a computerized accounting system. The accounting function is separate from the billing function and the cash receipts function.
The Influence Of Location, Product Completeness And Service Quality On Consumer Purchasing Decisions At Shop Enggano, Bengkulu City M. Ferdiansyah; Eti Arini
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.v4i4.1466

Abstract

To determine the effect of location on purchasing decisions at Enggano Stores and determine the effect of product completeness on purchasing decisions at Enggano Stores. Quantitative research type. Data collection techniques are documentation, observation and questionnaires. Data analysis techniques using descriptive analysis, multiple regression analysis, coefficient of determination (R2) and hypothesis testing. Location has a positive effect on the purchasing decision of the Enggano Department Store in Bengkulu City, thus the better the location, the higher the purchasing decision at the Enggano Department Store in Bengkulu City. The completeness of the product has a positive effect on the purchasing decision of the Enggano Department Store in the City of Bengkulu, thus the higher the completeness of the product, the greater the purchase decision for the Enggano Department Store in the City of Bengkulu. Service quality has a positive effect on p the higher the service quality, the higher the purchasing decision at the Enggano Department Store in Bengkulu City. Location, product completeness and service quality together show an influence on purchasing decisi urchasing decisions at the Enggano Department Store in Bengkulu City, thus ons.    
Application of the Merchandise Inventory Accounting System at the Rejo Sari Store, Kepahiang District Teguh Setiawan; Ummul Khair
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.v5i1.1467

Abstract

The scope of this research is about the Application of the Merchandise Inventory Accounting System at the Rejo Sari Store, Kepahiang District. The purpose of this study was to see the application of the inventory accounting system at the Rejo Sari Store, Kepahiang District based on PSAK No. 14 of 2009. The data analysis method used is descriptive qualitative method. The object of research includes (1) the procedure for recording the cost of goods sold (2) the procedure for recording the cost of goods sold (3) the procedure for recording the cost of goods sold returned to suppliers (4) the procedure for requesting and issuing warehouse goods (5) the procedure return of warehouse goods (6) physical inventory counting system. Research subjects include shop owners, finance department, and Warehouse department. Data collection techniques are Observation, Interview, and Documentation. The analysis technique uses a qualitative descriptive analysis technique. The results obtained show that the inventory recording system, inventory valuation method, and inventory presentation in the financial reports of Toko Rejo Sari, Kepahiang District, are not made in accordance with PSAK No. 14 of 2009. Rejo Sari Stores, Kepahiang District, should apply PSAK No. 14 of 2009 on the preparation of its financial statements. Implementing a merchandise inventory recording system by making inventory cards that are recorded both manually and by using a computerized system. Checking inventory records to avoid unwanted things such as fraud, loss and expiration.
The Influence Of CAR, BOPO, NIM, FDR And DPK On The Profitability Of Commercial Banking Listed On The Indonesian Stock Exchange (BEI) Tiara Sanika Putri; Yudi Partama Putra; Hesti Setiorini
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.v5i1.1470

Abstract

This research aims to determine the factors that influence the profitability of general banking listed on the Indonesia Stock Exchange (BEI). Capital Adequacy Ratio , Operating Costs Operating Income, Net Interest Margin , Financing to Deposit Ratio , and Third Party Funds as independent variables while profitability as the dependent variable is measured using the ROA measurement indicator. The population in this research are general banking companies registered on the IDX for the 2015-2021 period and the samples used in this research were taken using a purposive sampling method , namely a sampling technique that takes into account certain criteria data that are adapted to the research objectives. The samples in this research are financial reports and annual reports of banking companies starting from 2015-2021 consisting of 33 companies that meet the criteria, and based on the research year period there are 23 1 samples. Methods of data collection using documentation. Data analysis used is descriptive statistical test and hypothesis testing using panel data regression. The results of this study indicate that partially the Capital Adequacy Ratio , Net Interest Margin , Financing to Deposit Ratio , and Third Party Funds do not have a significant effect on profitability as measured by ROA, while Operational Costs and Operational Income have an effect on profitability as measured by ROA, and simultaneously CAR , BOPO, NIM, FDR and DP K have a joint effect on profitability.
Analysis of Tax Collection Performance at the Bengkulu Pratama II Tax Service Office Anek Duiana; Ummul Khair
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.v5i1.1471

Abstract

The title of this research is Analysis of Tax Service Performance at the Bengkulu Pratama II Tax Service Office. Improving the quality of public services can be improved through improving service quality management, namely efforts to minimize the gap between service levels and consumer expectations. This research aims to determine the quantity, quality and timeliness of work in tax services at the Bengkulu Pratama II Tax Service Office. The object in this research at the Bengkulu Pratama II Tax Service Office. Meanwhile, the research subjects in this study were employees in the Service Section of the Bengkulu Pratama II Tax Service Office and taxpayers. Data collection techniques include interviews and literature study. Data analysis in this research is in the form of qualitative analysis, the results of this research can be concluded that the quantity of Tax service work at the Bengkulu Pratama II Tax Service Office is in accordance with the respective fields. For the quality of tax service work at the Bengkulu Pratama II Tax Service Office, the standard of employee work quality at the Pratama Tax Service Office is determined by statutory regulations. Meanwhile, punctuality of tax services at the Bengkulu Pratama II Tax Service Office was conducted by employees of the Pratama Tax Service Office to increase punctuality in paying taxes, achieving timely reporting on time and paying on time
Analysis of the Community Satisfaction Index at the Talang Perapat Village Office, Seluma District, Bengkulu Province Sukman Sukman; Sulistri Afriani; Sri Handayani
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.v5i1.1487

Abstract

The sample in this study consisted of 80 people from the Talang Perapat Village, Seluma District, who received services from Talang Perapat Village, Seluma District. Data collection uses a questionnaire. The data analysis technique used is to measure the value of the Community Satisfaction Index (IKM) based on the Minister of State Apparatus Empowerment and Bureaucratic Reform Regulation Number 14 of 2017. The Community Satisfaction Index (IKM) for the quality of service at the Talang Perapat Village Office, Seluma District, Bengkulu Province obtained an average value of 3.28, which is considered good. Next, the service unit IKM is multiplied by 25 so that the IKM at the Talang Perapat Village Office, Seluma District, Bengkulu Province is 82.03 with service quality B with good criteria because it is in the value interval of 76.61 – 88.30. The cost/tariff element received the highest assessment with an average value of 3.61 with very good assessment criteria. This illustrates that the community considers that the Talang Perapat Village Office, Seluma District, Bengkulu Province provides services free of charge.
Analysis Of Internal Control In The Supply Of Raw Materials In The Dusun Coffee Business In Talang Benuang Village Sukaraja District Seluma District Rita Resmaini; Yun Fitriano; Abdul Rahman
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.v5i1.1497

Abstract

This research aims to determine the application of internal control in the supply of raw materials for the Dusun coffee business as well as COSO analysis of the internal control system in the Dusun coffee business. In this research, researchers used descriptive qualitative methods with a case study approach. Data collection was carried out by means of observation and interviews. The data that has been collected is then processed and analyzed. The results of research conducted in the Dusun coffee business regarding the implementation of internal control on raw material supplies for the Dusun coffee business showed that internal control over inventory in the Dusun coffee business was less effective, and there were no recording activities and related documents such as stock taking.
Analysis Of Raw Material Supply In The Mak Sulis Business In Bengkulu City Tifani Rika Amelya; Sulisti Afriani; Nenden Restu Hidayah
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.v5i1.1499

Abstract

Considering the importance of raw material inventory in business operations, a company needs to manage raw materials in a controlled manner. The main raw material used is wheat flour. In the production of bread, wheat flour is the main raw material which must always be available for the smooth production process, therefore it is necessary to carry out appropriate control and planning in the supply of the raw material for this flour. Therefore, the researcher is interested in conducting research with the title "Analysis of Raw Material Inventory in the Mak Sulis Donut Business, Bengkulu City Using the Economic Order Quantity (EOQ) Method". To collect the required data, the following data collection techniques were used: interviews, observation and documentation techniques. Data from observations from analysis of raw material supplies at the Mak Sulis Donut Business in Bengkulu City were analyzed using the Economic Order Quantity (EOQ). The results of the analysis show that to meet the raw material requirements of 10,450 kg during January 2022 to December 2022, the amount of raw material purchases of wheat flour that must be made by the Mak Sulis Donut Business in Bengkulu City so that storage costs can be kept to a minimum is 320 kg. each purchase with a purchase frequency of 33 times during one period (year). The purchase of raw materials for wheat flour must be carried out by the Mak Sulis Donut Business, Bengkulu City. Reorders should be made when inventory is 369 kg in the warehouse, with a lead time of 7 days so as not to hamper the company's production process.