Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
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
<![CDATA[Financial Literacy In Gen Z Generation (Case Study at Bina Taruna University Gorontalo) ]]>
<![CDATA[Fitria Akibun]]>;
<![CDATA[Henro Prayitno]]>;
<![CDATA[Ria Z]]>;
<![CDATA[Nur Otto]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v6i2.2286
<![CDATA[This study aims to assess the level of financial literacy among Generation Z students at Bina Taruna Gorontalo University, focusing on personal financial management, the influence of social media on financial decisions, and the use of financial applications and tools. The research method employed is a quantitative approach with a descriptive design, involving data collection through surveys distributed to students. The findings reveal that the majority of students frequently create monthly budgets (42.9%) and have the habit of comparing prices before making purchases (71%), indicating a relatively good level of financial awareness. However, there is still a lack of saving habits, as more than half of the students do not have savings (52.4%). The influence of social media on students' financial decisions is quite significant, with 52.4% of students acknowledging its impact. The use of financial applications is also relatively low, with only 38% of students using them frequently. In conclusion, financial literacy among students at Bina Taruna Gorontalo University needs to be improved, particularly in the areas of saving and utilizing financial applications. An intensive financial education program is required to better equip students with the skills to manage their personal finances wisely.]]>
<![CDATA[Analisis Kelayakan Finansial Usaha Anggur Purwogrape di Kecamatan Tegaldlimo Kabupaten Banyuwangi ]]>
<![CDATA[Minuk Sri Haryati]]>;
<![CDATA[Azwar Annas]]>;
<![CDATA[Imama Nurus Izaati]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v6i2.2290
<![CDATA[One of the Banyuwangi locations, Tegaldlimo sub-district, has the capacity to grow grapes. One company that grows grapes in Tegaldlimo District is Purwogrape. There is a big chance to boost farmers' incomes because of the growing market demand for grapes, both domestically and internationally. Nevertheless, a thorough financial feasibility analysis is necessary to ensure the long-term viability of the business. The primary goal of this study is to evaluate the financial growth of the Purwogrape grape business. The approach employed in this research involves cash flow analysis and an assessment of investment feasibility. The results showed that Purwogrape grape business in Tegaldlimo sub-district is financially viable. The NPV indicator showed a value of Rp1.089.451.177,-. The IRR value show 45%. The result of the payback period calculation is 2.380 or 2 years and 4 months. The B/C ratio findings indicate that the average value, 5.9, is higher than 0. Additionally, the R/C value is 2.0, which is more than 1 (R/C > 1), and the Gross B/C value is 1.8, which is more than one (Gross B/C > 1).]]>
<![CDATA[The Effect of Job Satisfaction, Discipline, and Work Environment on Employee Work Improvement at the Serdang Bedagai Regency DPRD Office ]]>
<![CDATA[Nurul Fachira]]>;
<![CDATA[Slamet Widodo]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v6i2.2291
<![CDATA[The Effect of Job Satisfaction, Discipline, and Work Environment on Employee Work Improvement at the Serdang Bedagai Regency DPRD Office. Under the guidance of Slamet Widodo. This study aims to analyze the influence of job satisfaction, discipline, and work environment on the improvement of employee work at the Serdang Bedagai Regency DPRD Office. Using a quantitative method with a survey approach, data was obtained through a questionnaire distributed to 30 respondents. The results of multiple linear regression analysis show that the three independent variables have a significant influence on employee performance. This study provides recommendations to improve job satisfaction, discipline, and the quality of the work environment to increase employee productivity. A neat and comfortable work environment can be ensured to make employee performance achieve in accordance with the vision and mission of the Secretariat of the Regional House of Representatives of Serdang Bedagai Regency. In this study, quantitative data and qualitative data research are used. There are two sources of data used, namely primary data and secondary data. The research method uses the explanatory survey method. This study was conducted on 30 employees by distributing preliminary questionnaires and follow-up questionnaires on variables X and Y. The research used the Nonprobability Sampling method. The coefficient hypothesis test uses the SPSS program.]]>
<![CDATA[The Influence of Financial Literacy and Lifestyle on Use of Fintech Payment For Students University Faculty of Social Sciences Universitas Pembangunan Panca Budi ]]>
<![CDATA[Tarima Nurhayati Pangaribuan]]>;
<![CDATA[Syahrial Hasanuddin Pohan]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v6i2.2292
<![CDATA[The development of digital financial technology in payments has changed the behavior of financial transactions, especially among the younger generation. This study aims to find out and analyze the influence of Financial Literacy and Lifestyle on the use of fintech payment in students of the Faculty of Social Sciences, Panca Budi Development University. This type of research is an associative research with a quantitative approach, using questionnaires as a data collection tool. The sample in this study consisted of 70 students majoring in Management at Panca Budi Development University, which was determined using slovin calculations. For data analysis, multiple linear regression was used with the help of SPSS software version 23. The results of the study show that partially, Financial Literacy does not affect the use of Fintech Payment, while Lifestyle has a significant positive influence on the use of Fintech Payment. Simultaneously, Financial Literacy and Lifestyle have a positive and significant influence on the use of Fintech Payment for Management Students at Panca Budi Development University. This research model is able to explain 29.7% of the variations in the use of fintech payments.]]>
<![CDATA[Analysis Of The Factors That Influence The Decision to Use Digital Wallets on Gen Z Muslims in Bone in Terms Of Islamic Economic Perspective ]]>
<![CDATA[Alda Melanie Putria Dewita Sari Naim]]>;
<![CDATA[Kamiruddin]]>;
<![CDATA[Otong Karyono]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v6i2.2295
<![CDATA[This study aims to analyze the influence of Islamic financial literacy and lifestyle on the decision to use digital wallets in gen Z from an Islamic economic perspective. This study uses a quantitative approach with Partial Least Square (PLS) analysis technique. The results showed that Islamic financial literacy has a positive effect on the decision to use a digital wallet, where understanding Islamic financial principles is the basis for choosing digital financial services. Lifestyle is also proven to influence the decision to use digital wallets, with the values of honesty and simplicity characterizing gen Z Muslims in Bone Regency. Simultaneously, sharia financial literacy and lifestyle have a significant effect on the decision to use digital wallets. This finding indicates that the combination of a good understanding of sharia finance and a lifestyle aligned with Islamic values is an important factor in the adoption of digital financial technology among gen Z Muslims]]>
<![CDATA[The Effect of Liquidity, Profitability, and Solvency on Dividend Policy in Mining Companies Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Muhammad Rajali]]>;
<![CDATA[Noni Ardian]]>;
<![CDATA[Hernawaty]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v6i2.2299
<![CDATA[The development of the iron and steel sub-sector mining industry in Indonesia has shown significant growth in recent years. This sector has a strategic role in supporting national infrastructure development and contributing to state revenue. The purpose of this study is to analyze the effect of liquidity, profitability, and solvency on dividend policy in iron and steel sub-sector mining companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with descriptive and verification methods. The study population consists of 10 iron and steel sub-sector mining companies listed on the Indonesia Stock Exchange. The sampling technique is purposive sampling based on criteria so that the number of samples becomes 9 companies. The independent variables in this study include liquidity as measured by the Current Ratio, profitability as measured by Return on Asset, and solvency as measured by the Debt to Equity Ratio. While the dependent variable is dividend policy as measured by the Dividend Payout Ratio. Data collection techniques are carried out through documentation studies and literature studies. Data analysis uses panel data regression with the help of Eviews 12 software. The results of the study indicate that liquidity (CR) does not have a significant effect on dividend policy. While profitability (ROA) and solvency (DER) have a significant effect on dividend policy. Simultaneously, the three independent variables have a significant effect on dividend policy with a determination coefficient of 61.54%, while the rest is influenced by other factors not examined in this study.]]>
<![CDATA[Analysis of Work Environment, Training and Job Promotion on Employee Job Satisfaction of PT JNE Express Medan Main Branch ]]>
<![CDATA[Wira Yudha Pratama]]>;
<![CDATA[Wilchan Robain]]>;
<![CDATA[Saimara AM Sebayang]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v6i2.2300
<![CDATA[This research was conducted at PT JNE Express Main Branch Medan with the aim of analyzing the influence of the work environment, job training and job promotion on employee job satisfaction. The population is employees working in the company as many as 55 outbound employees with sampling with saturated samples so that the number of research samples is 55 respondents. The type of data used is primary data and the data source used is secondary data, data collection techniques using literature studies, surveys and observations. Data analysis techniques are multiple linear regression, classical assumption tests and hypothesis tests. The results of the study are that the work environment, job training and job promotion partially and simultaneously have a significant effect on employee job satisfaction in the company. There is a strong correlation between the work environment, job training and job promotion with employee job satisfaction in the company. Employee job satisfaction in the company can be explained by the work environment, job training and job promotion by 52.4% and the remaining 47.6%% can be explained by other variables not studied.]]>
<![CDATA[The Effect of Financial Literacy and Lifestyle on Financial Behavior through Income in Employees of Penthouse 19th Medan ]]>
<![CDATA[Nurianna Sihombing]]>;
<![CDATA[Maya Macia Sari]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v6i2.2301
<![CDATA[This study aims to analyze the influence of financial literacy and lifestyle on financial behavior through income intervening variables in Penthouse 19 year old employees. The location of this research was carried out at the Penthouse 19th Medan Restaurant. This type of research is a descriptive research with a quantitative approach, with the SmartPLS analysis method assisted by SmartPLS Software 4.1.0.4. The sample of this study was 60 respondents who were employees of Penthouse 19th. The results of this study showed that Financial Literacy (X1) did not have a significant positive effect on Financial Behavior (Y), Financial Literacy (X1) did not have a significant positive effect on Income (Z), Lifestyle (X2) had a significant positive influence on Financial Behavior (Y), Lifestyle (X2) did not have a significant positive effect on Income (Z), Income (Z) did not have a significant positive effect on Financial Behavior (Y), Financial Literacy does not have a significant positive effect on Financial Behavior through Income, Lifestyle does not have a significant positive effect on Financial Behavior through Income.]]>
<![CDATA[The Effect of Work Stress, Work Involvement and Organizational Culture on Employee Job Satisfaction at PT JNE Express Main Branch Medan ]]>
<![CDATA[Ikhsan Mardiansyah]]>;
<![CDATA[Niken Wulandari]]>;
<![CDATA[Nashruddin Setiawan]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v6i2.2302
<![CDATA[This research was conducted at PT. JNE Ekspres, Medan Main Branch with the aim of analyzing the effect of work stress, work involvement and organizational culture on employee job satisfaction. The population is employees working in the company as many as 55 outbound employees with sampling with saturated samples so that the number of research samples is 55 respondents. The type of data used is primary data and the data source used is secondary data, data collection techniques using literature studies, surveys and observations. Data analysis techniques are multiple linear regression, classical assumption tests and hypothesis tests. The results of the study show that work stress, work involvement and organizational culture partially and simultaneously have a significant effect on employee job satisfaction in the company. There is a strong correlation between work stress, work involvement and organizational culture with employee job satisfaction in the company. The adjusted R2 value = 0.495 means that employee job satisfaction in the company can be explained by work stress, work involvement and organizational culture by 49.5% and the remaining 50.5%% can be explained by other variables not studied such as training, compensation, workload and so on.]]>
<![CDATA[The Influence of Lifestyle and Financial Literacy on Financial Behavior in Management Study Program Students Universitas Pembangunan Panca Budi ]]>
<![CDATA[Ayu Sutrisno]]>;
<![CDATA[Aulia]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v6i2.2304
<![CDATA[This study aims to examine the effect of lifestyle and financial literacy on student financial behavior. The analysis technique used is associative analysis, this research applies quantitative methods. The sampling method for this study used random sampling techniques. The total population in this study consisted of active students of the Management Study Program at Universitas Pembangunan Panca Budi in the 2021-2023 stipulation year, totaling 952 respondents, with a sample of 90 samples taken. The data used in this study are primary data obtained through a digital questionnaire. The data testing media used in this research is IMB SPSS Version 27 software. The findings of this study indicate that lifestyle has a significant negative effect on financial behavior, while financial literacy has a significant positive effect on financial behavior. The resulting coefficient of determination shows that 32.5% of students' financial behavior is influenced by lifestyle and financial literacy variables, while the remaining 67.5% is influenced by other factors not examined in this study.]]>
