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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 Quality of Work Life, Work Motivation and Job Satisfaction on Employee Performance at Hypermart Bengkulu Aldha Pebriana Aziz; Merta Kusuma
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 2 (2024): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i2.1628

Abstract

This research aims to determine the influence of Quality of Work Life, Work Motivation and Job Satisfaction on Employee Performance at Hypermart Bengkulu. The population in this study was Hypermart Bengkulu employees, totaling 50 people. The sampling technique in this research is to use total sampling where the entire population is sampled, namely 50 employees. Data collection methods use observation and questionnaires. The data analysis technique used is multiple linear regression, coefficient of determination and hypothesis. Based on the research results, it can be seen that the Quality of Work Life variable has a significant effect on employee performance at Hypermart Bengkulu, seen from the significant value of 0.000, which is smaller than 0.05. Then work motivation has an influence because the significant value of 0.028 is smaller than 0.05. And job satisfaction also has an influence because the significance value of 0.000 is smaller than 0.05. The coefficient of determination R square is 0.461. This means that the performance of Hypermart Bengkulu employees can be explained by 46.1% by independent variables, namely the influence of quality of work life, work motivation and job satisfaction. Meanwhile, the remainder (100-46.1% = 53.9%) was influenced by other causal factors not examined in this study.
The Impact Of Training And Human Resource Development On Employee Productivity At The BPKAD Office In Bengkulu City Mestri Afrita; Sri Ekowati
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 2 (2024): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i2.1634

Abstract

This research aims to investigate the influence of training and human resource development on employee productivity at the BPKAD Office in Bengkulu City, both partially and simultaneously. The study focuses on various factors, including training and human resource development, utilizing a quantitative research approach. The research targets 50 employees of the BPKAD Office in Bengkulu City. Data collection methods include observation, interviews, and questionnaires. Analytical techniques involve instrument testing, classical assumption testing, respondent response analysis, multiple linear regression analysis, determination coefficient analysis, and hypothesis testing. Results indicate that training has a positive and significant impact on the productivity of BPKAD Office employees in Bengkulu City. Conversely, human resource development shows a negative and significant influence on employee productivity. Therefore, it can be concluded from the research that both training and human resource development have a partial and simultaneous impact on employees at the BPKAD Office in Bengkulu City.
Tantangan dan Strategi Manajemen Risiko Lembaga Keuangan di Era Digital Nanda Rahmah
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 4 (2024): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i4.1647

Abstract

Lembaga keuangan modern menghadapi tantangan yang semakin kompleks seiring dengan kemajuan teknologi dan perubahan peraturan yang dinamis. Tujuan dari penelitian ini adalah untuk menganalisis tantangan terpenting manajemen risiko di lembaga keuangan dan strategi efektif untuk menyelesaikannya di era digital. Pendekatan kualitatif digunakan untuk mengumpulkan informasi dari penelitian literatur dan analisis kasus aktual. Hasil survei menunjukkan bahwa risiko dunia maya, perubahan peraturan, dan volatilitas pasar merupakan tantangan terbesar yang mempengaruhi stabilitas dan operasional lembaga keuangan. Selain itu, adopsi teknologi finansial (FinTech) mempunyai implikasi signifikan terhadap strategi manajemen risiko. Studi tersebut mengusulkan beberapa strategi, termasuk peningkatan investasi dalam keamanan siber, penerapan sistem manajemen risiko terintegrasi, dan kolaborasi dengan perusahaan FinTech dalam inovasi produk dan layanan. Temuan ini memberikan panduan praktis bagi para manajer lembaga keuangan mengenai tantangan manajemen risiko di era digital, serta kontribusi teoretis terhadap pengembangan literatur manajemen risiko keuangan.
Analysis Of Competency Based Human Resource Development On CV. Digphotowork Rani Amahika; Alifian Nugraha
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 3 (2024): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i3.1718

Abstract

Human resources are an important element in the company, in order to develop company performance, of course, the company needs activities or programs that focus on improving the abilities of its employees. CV. Digphotowork is a business engaged in photography services managed by employees who are professionals in their fields. The purpose of this research is to find out competency-based human resource development at CV. Digphotowork and to find out changes in terms of employee performance after this competency-based human resource development. The research method carried out is descriptive qualitative, with data collection techniques by observation, interview, and documentation. Data analysis is done by reducing data, presenting data, drawing conclusions or verification, and checking data validity. The results of this study indicate that this competency-based human resource development program is carried out by providing training on photography, videography, and editing. At the same time, managerial aspects are also developed so as to produce a more optimal quality of employee performance.
A Analysis of Production Management in Maintaining the Existence of SJ.Sona Jaya Ambulu Products Putri Nur Indah Sari Putri Nur; Siti Husnul Hotima Siti Husnul Hotima
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 3 (2024): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i3.1721

Abstract

This research aims to find out the application of production management carried out, as well as to find out what obstacles are faced when carrying out production activities to maintain product existence. This research is a type of qualitative research with a descriptive type, to obtain data and information related to the problems to be studied further, researchers collect data in the form of observation, interviews and documentation. The subjects of this research are the owner and several employees of SJ.Sona Jaya. The object of this research is production management and the obstacles faced in the production process carried out by SJ.Sona Jaya. Based on the results of the study, SJ.Sona Jaya's production management carries out production by implementing four management functions which include planning, organizing, actuating and controlling.
The Influence of Room Occupancy and Average Daily Rate on the Revenue Per Occupied Room of Hotel X Rachellia Dharsana; I Putu Arnawa; Ni Luh Riska Yusmarisa
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 3 (2024): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i3.1761

Abstract

Revenue per occupied room reflects hotel’s financial performance. Revenue per occupied room is affected by several factors two of them are occupancy rates and average room rates. The revenue per occupied room in hotel x has increased in the past three years but fluctuates every month. This research was conducted to determine the influence of room occupancy and average daily rate on the revenue per occupied room of hotel x. The data collection methods used in this research are interviews, documentation and library studies. The data used in this research is data in 2021-2023. The method of data analysis used in this research were multiple linear which assisted by SPSS series 25 program. The results of this research showed that partially and simultaneously the room occupancy and average daily rate had a positive and significant impact on the hotel's revenue per occupied room. The coefficient determination test showed room occupancy and average room rate had 90,2 per cent influence on hotel’s revenue per occupied room, with the remaining 9,8 per cent being explained by the other variable that was not used in this research.
The Effect of Social Media Campaign Adoption: Content and Message Quality to Brand Image as a Competitive Advantage Revita Desi Hertin; Hadi Wijaya; Alfi Maghfuriyah
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 3 (2024): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i3.1834

Abstract

The development of the digital world encourages business actors to innovate in the process of introducing brands to the public. Brand image greatly influences how consumers view a product, this also greatly influences the decision to purchase a product. This brand introduction process is carried out using several methods including using social media marketing. Several factors influence the process of introducing this brand, the use of the wrong message and the use of poor-quality content will affect the results. This study aims to analyze the Influence of Content Quality and Message Quality on Brand Image Brand in MSMEs in Tirtajaya Village. With a total of 50 respondents from MSME actors, data was collected using a questionnaire which made this research method Quantitative. Based on data analysis, it was found that Content Quality and Message Quality had a positive effect on how the public views the brand. Further research can be improved by measuring other variables such as the selection of marketing media.
Young Entrepreneurs' Financial Compass: How Attitudes, Norms, and Self-Efficacy Direct Financial Intentions and Actions Ramadhan Harahap; Sri Rahayu; Maudy Lestari
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 4 (2024): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i4.1954

Abstract

This study investigates the impact of financial attitude, subjective norms, and financial self-efficacy on the financial behavioral intentions of young entrepreneurs. As young entrepreneurs face increasing pressure to make strategic financial decisions, understanding the factors influencing their financial behavior is crucial. The primary goal of this research is to evaluate how financial attitudes, subjective norms, and self-efficacy in financial management shape young entrepreneurs' intentions to engage in prudent financial behaviors. A quantitative, cross-sectional survey will be conducted, targeting young entrepreneurs actively running their own businesses. Data will be collected through in-person surveys distributed at entrepreneurship events, business incubators, and local business networks. The analysis will utilize Partial Least Squares Structural Equation Modeling (PLS-SEM) to explore the relationships among the variables. The study anticipates finding that positive financial attitudes, influential subjective norms, and high financial self-efficacy significantly impact financial behavioral intentions. These results are expected to provide valuable insights into the determinants of financial decision-making among young entrepreneurs. The research will contribute to enhancing financial education programs and offer practical recommendations for interventions aimed at strengthening financial self-efficacy and attitudes, ultimately promoting more responsible financial behaviors.
How Ambidextrous Marketing Capabilities Mediate the Impact of Market Knowledge Breadth on Innovation Performance: A Conceptual Model Muhammad Dharma Tuah Putra Nasution; Yossie Rossanty; Ramadhan Harahap; Aulia Ramadhan Tanjung
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 4 (2024): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i4.1956

Abstract

This conceptual paper aims to explore the mediating role of ambidextrous marketing capabilities in the relationship between market knowledge breadth and innovation performance within the hospitality sector, specifically in food and beverage establishments. This study addresses a critical gap in the literature by proposing a theoretical framework that links these variables. It conceptualizes how a firm’s breadth of market knowledge—encompassing insights into various market segments and customer needs—can influence its innovation performance, with ambidextrous marketing capabilities acting as a mediating factor. Ambidextrous marketing capabilities are defined in terms of their exploratory (ability to explore new markets and customer segments) and exploitative (ability to leverage existing market knowledge) dimensions. The paper argues that firms with extensive market knowledge are better positioned to develop and apply these capabilities effectively, thus enhancing their innovation outcomes. The proposed framework suggests that market knowledge breadth influences innovation performance both directly and indirectly through ambidextrous marketing capabilities. This conceptual approach aims to provide a foundation for future empirical research and offers theoretical insights into how firms in the hospitality sector can leverage their market knowledge and marketing capabilities to drive innovation.
Pengaruh Capital Intensity, Gender Diversity, dan Inventory Intensity Terhadap Agresivitas Pajak Shakira Yuliandini; Vince Ratnawati; Supriono
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i1.2009

Abstract

Penelitian berikut dimaksudkan guna mengevaluasi pengaruh Capital Intensity, Gender Diversity, dan Inventory Intensity terhadap Agresivitas Pajak pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Non-Siklis yang teregistrasi di BEI periode 2019-2022. Penelitian ini menggunakan CETR sebagai metrik untuk menilai agresivitas pajak perusahaan di sektor perindustrian barang konsumsi, sebab CETR secara efektif mempertimbangkan variabel-variabel yang mempengaruhi arus kas dan kewajiban pajak aktual. Penelitian berikut memanfaatkan pendekatan purposive sampling, maka memanfaatkan sampel sejumlah 24 perusahaan. Penelitian berikut memanfaatkan analisis regresi linier berganda yang dilakukan melalui pemanfaatan perangkat lunak SPSS 26. Temuan penelitian menegaskan bahwasanya Capital Intensity berdampak signifikan akan Agresivitas Pajak, dengan nilai signifikansi sejumlah 0.001 kurang dari 0.05. Gender Diversity berdampak signifikan akan Agresivitas Pajak, dengan nilai p-value sejumlah 0,000 menegaskan bahwasanya signifikansi secara statistik pada taraf 0,05. Intensitas Persediaan tak berdampak akan Agresivitas Pajak, yang ditunjukkan dengan nilai signifikansi sejumlah 0,886 melebihi 0,05.