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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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Product Promotion, Price, and Quality Analysis on Consumer Buying Interest In CV Kenli Chemical Jaya Erika Ramadani; Husni Ritonga
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i2.2305

Abstract

Buying interest refers to an individual's likelihood of acquiring a particular product and is also an important aspect in assessing consumer behavior. This study aims to analyze the influence of promotion, price, and product quality on consumer buying interest in CV Kenli Chemical Jaya. The research uses a quantitative approach with a survey method. The population in this study is all consumers of CV Kenli Chemical Jaya which totals 1,645 people. Sampling was done using the purposive sampling technique with the Slovin formula so that a sample of 94 respondents was obtained. The data collection technique was carried out through the distribution of questionnaires on the Likert scale, observation, and documentation. The collected data was analyzed using multiple linear regression analysis techniques with the help of SPSS software. The results of the study show that simultaneously promotion, price, and product quality significantly affect consumer buying interest. Partially, promotion and price have no influence on buying interest, while product quality shows a positive and significant relationship with buying interest. The coefficient of determination (R²) obtained in this study is 00.317, which means that 31.7% of the variables of consumer buying interest can be explained by the variables of promotion, price, and product quality. Meanwhile, the remaining 68.3% was influenced by other factors that were not studied in this study.
Analysis of the Influence of Compensation, Motivation and Job Satisfaction on Employee Performance at PT Ira Widya Utama Nicco Ramadannu; Hasrul Hasibuan
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i2.2306

Abstract

This study aims to analyze the influence of compensation, motivation, and job satisfaction on employee performance at PT. Ira Widya Utama. Primary data was obtained through interviews and the distribution of questionnaires to 50 employees which were then analyzed using statistical tools. The data collection techniques used include direct interviews and questionnaires to obtain respondents' responses regarding factors affecting performance. This study also uses validity and reliability tests to ensure that the research instrument is feasible to use. The results showed that compensation had a positive and significant influence on employee performance, with a calculated t value of 3.933 which was greater than the table t of 1.675 and a significance value of 0.000. This shows that employees who receive good compensation tend to have better performance. Work motivation had a significant effect on employee performance, with a t-value of 2.071 which was greater than the t-table of 1.675 and a significance value of 0.041. This shows that work motivation plays an important role in improving performance. Job satisfaction was proven to have a positive and significant influence on employee performance, with a t-value of 4.960 and a significance value of 0.000, indicating that employees who were satisfied with their jobs were more committed and made maximum contributions. Simultaneously, all three independent variables—compensation, motivation, and job satisfaction—had a positive and significant influence on employee performance, with an F value of 93.650 which was greater than the F table of 2.366 and a significance value of 0.000. This study confirms that the combination of these three variables can improve employee performance optimally.
The Effect of Accounting Based on Financial Accounting Standards For Micro, Small and Medium Entities (SAK-EMKM) on The Quality of Financial Reports (Case Study on Msmes In Simpang Empat District, Asahan Regency) Indah Malau; Maf Taufiq; Handriyani Dwilita
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i2.2307

Abstract

This research was conducted on MSMEs in Simpang Empat District, with the aim of analyzing the impact of SAK-EMKM-based accounting on the financial report quality of MSMEs in Simpang Empat District. The study employs a quantitative approach with an associative type that refers to causal relationships. The population in this research consists of 83 MSMEs in Simpang Empat District, with the sample selected using random sampling. The data sources in this study include primary and secondary data, and data collection techniques involve literature studies, surveys, and observations. The data analysis techniques used in this study are data quality tests, classical assumption tests, simple linear regression, and hypothesis testing. The results of the study indicate that SAK-EMKM-based accounting has a positive and significant effect on the financial report quality of MSMEs in Simpang Empat District. SAK-EMKM-based accounting shows a strong correlation with the financial report quality of MSMEs in Asahan District. The percentage of financial report quality that can be explained by SAK-EMKM-based accounting is 70.2%, while the remaining 29.8% can be explained by other variables outside the scope of this research.
Analysis of Financial Statements As A Means of Measuring Financial Performance In The Banking Business In Indonesia Wirda Azzahra; Amanda Wulandari; Najla Harianto; Tia Sucipto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i2.2308

Abstract

This study aims to analyze financial statements as a tool for measuring financial performance in the banking business in Indonesia. Financial statements are essential sources of information for assessing the health and stability of banks and supporting effective strategic decision-making. The analysis of financial statements is conducted using ratio analysis methods, including liquidity, solvency, and profitability ratios, each of which provides insights into a bank’s ability to meet short-term and long-term obligations, as well as generate profits. This research uses secondary data, including annual financial statements and literature studies, to evaluate the financial performance of banks in Indonesia. The findings show that financial statements, especially through ratio analysis, are highly useful for measuring financial performance and providing a comprehensive picture of the efficiency and effectiveness of bank financial management. These findings can serve as a reference for bank management in formulating better financial policies and for stakeholders to evaluate potential risks and investment opportunities in the banking sector.
Study Literature Review of Financial Analysis on PT Bluebird In Medan City Sri Siregar; Tanti Sembiring; Tia Sucipto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i2.2309

Abstract

This study aims to analyse the financial performance of PT Blue Bird in Medan City within [time span]. The analysis was conducted using financial ratios, such as liquidity, solvency, profitability, and activity. The results showed that PT Blue Bird has good financial performance indicated by high profitability ratios]. Factors affecting the financial performance of PT Blue Bird were also identified, such as business competition, government regulations, and technological developments. This research is expected to contribute to a better understanding of the financial performance of transport companies in Indonesia, especially PT Blue Bird.
The Role of Community Oversight In Realising Good Governance In The Public Sector Shindy Aulia; Fitri Panggabean; Mutiara Rezeky; Ema Mauliani; Tiar Marpaung
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i2.2310

Abstract

This study aims to analyze the role of public oversight in realizing Good Governance in the public sector. Effective public oversight is expected to strengthen transparency, accountability, participation, efficiency, and justice in government. Although regulations supporting public oversight, such as Law No. 14 of 2008 on Public Information Disclosure and Law No. 25 of 2009 on Public Services, exist, the implementation of public oversight still faces various challenges. This research uses a qualitative approach with a case study analysis to identify the challenges, opportunities, and strategies to enhance the role of public oversight. The findings indicate that public oversight needs to be strengthened through improved access to information, public awareness, and government responsiveness to criticism. This study recommends increasing synergy between the government, society, and non-governmental institutions to create more effective Good Governance.
Analysis of The Effect of Working Capital Management on Profitability In Manufacturing Companies In Indonesia Putri Ahmad; Angelya Ningsih; Natalia Sitorus; Tia Sucipto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i2.2312

Abstract

This study aims to analyze the effect of working capital management on profitability in manufacturing companies in Indonesia. The method employed is a literature review by examining five related scientific journals. The findings indicate that efficient working capital management, particularly through the management of the Cash Conversion Cycle (CCC), has a positive impact on company profitability. Components such as receivables, inventory, and payables management play a crucial role in enhancing operational efficiency and liquidity, ultimately leading to improved profitability. Optimal working capital management enables companies to maximize Return on Assets (ROA) as an indicator of financial performance efficiency. These findings provide insights for companies to improve working capital management to achieve financial stability and sustainability.
The Effect of Transparency And Accountability on The Quality of Public Financial Reports Sonang Sipahutar; Nur Fadilla; Rischa Nadapdap; Sayyida Nabila; Galih Supraja
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i2.2313

Abstract

This study aims to analyze the influence of transparency and accountability on the quality of public financial reports. Transparency and accountability are considered key elements in enhancing the trust and credibility of public institutions, especially in financial management. The research employed a quantitative approach, collecting data through surveys and analyzing it using multiple linear regression. The study population consisted of public institutions within a specific region, with samples selected purposively. The findings reveal that transparency and accountability significantly influence the quality of public financial reports. These results imply that strengthening transparency and accountability practices can improve financial report quality, thereby promoting better financial governance. The study suggests that public institutions should continue enhancing transparency and accountability by implementing policies supporting clear, timely, and responsible information disclosure.
Analysis Of The Effect Of Satisfaction And Workload On Employee Performance At Samsung Store Sun Plaza Medan Ruth Lily Angioline Siahaan; Ahmad Aswan Waruwu
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i2.2324

Abstract

Various factors can affect employee performance in an organization, including job satisfaction and workload. In the electronics industry, where direct interaction with customers is a key aspect, the balance between employee satisfaction and workload plays a significant role in determining productivity and service quality. Samsung Store Sun Plaza Medan is an official Samsung outlet that offers various Samsung electronic products and after-sales services to consumers, not free from the challenge of maintaining and improving employee productivity. This study uses a quantitative method with a survey approach. Data were collected through questionnaires distributed to all employees of Samsung Store Sun Plaza Medan as respondents. The population in this study was 44 employees of Samsung Store Sun Plaza Medan. The sampling technique was a saturated sample so that the number of samples was 44 respondents. The independent variables in this study were job satisfaction and workload, while the dependent variable was employee performance. The data analysis technique used was multiple linear regression to determine how much influence the two independent variables had on employee performance and was processed using SPSS software version 29.0. The results of the study indicate that partially, job satisfaction has a significant effect on employee performance with a t-count value (3.496) > t-table (2.01808) and a significance of 0.001 < 0.05. While workload does not have a significant effect on employee performance with a t-count value (0.091) < t-table (2.638) and a significance of 0.928 > 0.05. Simultaneously, job satisfaction and workload have a significant effect on employee performance with an F-count value of 14.047 > F-table 3.22 and a significance of 0.001 < 0.05. The R Square value of 0.638 indicates that job satisfaction and workload affect employee performance by 63.8%, while the remaining 36.2% is influenced by other factors not examined in this study.
The Impact of Company Size, Quality of Public Accounting Firm (KAP), and Financial Ratios on Audit Delay in Hotel, Restaurant and Tourism Sub-Sector Companies Listed on The Beitourism Sub-Sector Companies Listed On The BEI Putri Amanda; Nur Aliah
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i2.2325

Abstract

This study aims to analyse the impact of company size, quality of the Public Accounting Firm (KAP), and financial ratios on audit delay in hotel, restaurant and tourism sub-sector companies listed on the Indonesia Stock Exchange (IDX). Audit delay is an indicator of the timeliness of financial reporting which can affect the credibility and trust of investors in the company. Independent variables in this study include company size (total assets), KAP quality (Big Four and Non-Big Four KAP classification), and financial ratios represented by profitability ratios (Return on Assets). This research uses quantitative methods with multiple linear regression approaches. Data is obtained from the annual financial statements of hotel, restaurant and tourism sub-sector companies published on the IDX during a certain period. Samples were selected using purposive sampling method with certain criteria. The results showed that Company Size has no significant effect on Audit Delay, while KAP Quality and Profitability. Simultaneously, the three independent variables have a significant influence on Audit Delay. The coefficient of determination analysis shows the R Square value of 0.227 or 22.7%, which means that the independent variables are able to explain the variation in changes in Audit Delay by 22.7%, while the remaining 77.3% is influenced by other factors outside the research model.

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