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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 Implementing K3 (Occupational Safety and Health) on Employee Performance of PT OHM Elektronik Jababeka Cikarang Silvia Hilwiatun Nisfi; Boma Jonaldy Tanjung; Sri Wahyuni
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i4.3040

Abstract

Background: The high risk of accidents in the electronics industry demands an effective Occupational Safety and Health (OSH) system. Objective: Measure the influence of behavior-based training, incident reporting systems, and adaptive evaluation on productivity, discipline, and quality of work. Method: Associative quantitative design with purposive sampling of 30 production operators. Instrument: Likert scale closed questionnaire based on five OSH indicators and five performance indicators. Analysis techniques: Descriptive statistics, Shapiro–Wilk normality test, Glejser heteroscedasticity test, simple linear regression, t-test, and coefficient of determination (R²). Result: Regression equation Y=2.504+0.937X+eY=2,504+0,937X+e; OSH had a significant positive effect (t=15,399; p<0.001) and explained 89.4% of performance variation. Conclusions: Improved OSH implementation promotes employee performance; companies are advised to maintain behaviour-based training and adaptive safety evaluation.a
Pengaruh Efektivitas dan Efisiensi Pelaporan KPI (Key Performance Indicator) Mingguan Terhadap Produktivitas Kerja pada Masa Transisi Digital di PT Wahana Internet Nusantara Nimas Ayu Astuti; Aprilia Puspasari
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i4.3041

Abstract

Digital transformation in performance reporting systems encourages organizations to enhance the effectiveness and efficiency of employee performance. One such effort is the transition from manual reporting to a digital system based on HRIS (Human Resource Information System). This study aims to determine the influence of the effectiveness and efficiency of weekly Key Performance Indicator (KPI) reporting on employee work productivity during the digital system transition at PT Wahana Internet Nusantara.This research used a quantitative method with a saturated sampling technique involving 47 respondents. Data were collected through questionnaires, and multiple linear regression analysis was performed using SPSS version 27. The results showed that partially, the effectiveness of KPI reporting did not significantly affect work productivity, whereas efficiency had a positive and significant influence. Simultaneously, both variables significantly affected work productivity. The coefficient of determination (R²) value of 0.422 indicates that the effectiveness and efficiency of KPI reporting contribute 42.2% to work productivity, while the remaining 57.8% is influenced by other variables not examined in this study.
Transformasi Manajemen Sumber Daya Manusia di Era Revolusi Industri 4.0: Kajian Pustaka Erin Safila; Farah Fauziah Andini
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i4.3042

Abstract

Transformasi Manajemen Sumber Daya Manusia (MSDM) menjadi krusial di era Revolusi Industri 4.0 karena adopsi teknologi seperti kecerdasan buatan (AI) dan big data yang mengubah cara kerja dan interaksi dalam organisasi. Penelitian ini bertujuan mengeksplorasi dan menganalisis efektivitas transformasi MSDM di era digital, serta memberikan rekomendasi strategis bagi organisasi. Menggunakan jenis penelitian kualitatif dengan metode kajian pustaka, penelitian ini berfokus pada analisis literatur dari basis data Google Scholar. Teknik purposive sampling diterapkan untuk memilih artikel relevan dalam rentang tahun 2021-2025, yang kemudian dianalisis menggunakan model analisis tematik. Hasil penelitian menunjukkan bahwa teknologi secara signifikan mengubah fungsi-fungsi MSDM dan mendorong strategi adaptasi organisasi, seperti Agile HR dan upskilling karyawan. Temuan juga menggarisbawahi pentingnya evolusi budaya organisasi dan implikasinya pada teori Resource-Based View dan teori difusi inovasi. Penelitian ini menyimpulkan bahwa keberhasilan transformasi MSDM bergantung pada sinergi antara teknologi, strategi adaptif, dan budaya organisasi yang suportif. Keterbatasan penelitian ini terletak pada cakupan basis data yang terbatas, sehingga disarankan untuk melakukan penelitian empiris di masa depan.
The Influence of Trust and Ease of Use on User Satisfaction and Loyalty of the Gojek Application : A Study of Passengers at Gubeng Station in Surabaya Dian Fatimatuz Zuhro; Any Urwatul Wusko
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i4.3043

Abstract

The development of digital technology has changed people's mobility patterns, including in the use of online transportation services such as Gojek. This study aims to analyze the influence of trust and ease of use on the satisfaction and loyalty of Gojek app users, with a case study of passengers at Gubeng Station in Surabaya. This study uses a quantitative approach with an explanatory research method, involving 110 active Gojek users selected through purposive sampling. Data were collected through a Likert scale questionnaire and analyzed using SmartPLS 4 to test validity, reliability, and relationships between variables. The results show that trust and ease of use have a positive and significant effect on user satisfaction, which is proven to significantly influence user loyalty, while the direct effect of trust and ease of use on loyalty is not significant. These findings confirm that satisfaction is an important mediator in shaping customer loyalty. Therefore, Gojek needs to improve service transparency, give users more control, and strengthen a consistent and personalized service experience. This study also recommends exploring other variables such as service quality, price, and promotions for further research.
The Effect of Human Resource Development and Work Efficiency on Employee Work Quality at PT. Surya Microsystem Cikarang Aditya Ichsan Nugroho; Sukiman Sukiman; Kemal Taufik; Zulkifli Rangkuti; Zaharudin Zaharudin; Harries Harries; Nurwulan Kusumadevi
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i4.3044

Abstract

The objectives of this study are 1) to determine the influence of demographic factors (age) on the level of decision to purchase traditional foods, 2) to determine the influence of demographic factors (gender) on the level of decision to purchase traditional foods at Wage Market in Nganjuk, 3) to determine the influence of social factors (social class) on the level of decision to purchase traditional foods at Wage Market in Nganjuk, 4) to determine the effect of social factors (income level) on the level of decision to purchase traditional foods at the Wage Nganjuk market. The research method used was a quantitative approach. Data collection techniques were carried out by distributing questionnaires to buyers of traditional foods at the Wage Nganjuk market, using purposive sampling. The sample size was determined using the Lemeshow formula, which produced a minimum size of 96.04 respondents, then rounded up to 100 to anticipate incomplete data. Data analysis was performed using multiple linear regression using the SPSS program. The results showed that partially, the variables of age, gender, social class, and income level had a significant effect on purchasing decisions, with a significance value of < 0.05. Simultaneously, the four variables also had a significant effect with a significance value of 0.000. The Adjusted R Square value of 0.941 indicates that 94.1% of the variation in purchasing decisions can be explained by the independent variables in this study, while the remaining 5.9% is influenced by other factors outside the model.
Pengaruh Beban Kerja terhadap Kinerja Karyawan Lina Susilawati; Moh. Taufan Nugroho; Sri Wahyuni
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i4.3045

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel beban kerja terhadap kinerja karyawan PT X Indonesia. Variabel independen yang digunakan yaitu beban kerja sementara variabel dependen yang digunakan yaitu kinerja karyawan. Penelitian ini dilatarbelakangi oleh fenomena terkait kinerja karyawan yang menurun dan belum optimal. Terdapat penambahan tugas karena kurangnya pekerja, dan bisnis yang semakin melebar. Jenis penelitian ini adalah asosiatif dengan metode pendekatan kuantitatif. Sampel pada penelitian ini yaitu karyawan PT X Indonesia dengan jumlah responden yaitu 35 responden. Metode pengumpulan data menggunakan kuesioner yang dibagikan kepada responden. Teknik analisis data yang digunakan merupakan analisis regresi sederhana dengan pengujian hipotesis menggunakan uji t (parsial) dengan menggunakan alat statistik SPSS 26. Berdasarkan hasil dalam penelitian dan pembahasan dalam penelitian ini diketahui bahwa variabel beban kerja memiliki pengaruh negatif terhadap kinerja karyawan.
Pengaruh Kerja Sama Tim, Motivasi Kerja, dan Lingkungan Kerja Terhadap Prestasi Kerja Karyawan di Maju Hardware Okaz Ponorogo Heppy Lailatul Rohmah; Naning Kristiyana; Siti Chamidah
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i4.3046

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kerja sama tim, motivasi kerja, dan lingkungan kerja terhadap prestasi kerja karyawan di Maju Hardware Okaz Ponorogo. Prestasi kerja karyawan merupakan hasil kerja yang dicapai sesuai dengan tugas dan tanggung jawab, serta dipengaruhi oleh berbagai faktor internal maupun eksternal. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif asosiatif. Data dikumpulkan melalui kuesioner tertutup dengan skala Likert kepada karyawan sebagai responden. Instrumen penelitian telah diuji validitas dan reliabilitasnya, dan dinyatakan layak digunakan. Analisis data dilakukan menggunakan regresi linier berganda, uji t untuk mengetahui pengaruh parsial, serta uji F untuk mengetahui pengaruh simultan dari variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa ketiga variabel, yaitu kerja sama tim, motivasi kerja, dan lingkungan kerja, berpengaruh positif dan signifikan terhadap prestasi kerja, baik secara parsial maupun simultan. Dari ketiga variabel tersebut, lingkungan kerja terbukti menjadi faktor dominan yang paling memengaruhi peningkatan prestasi kerja karyawan. Hal ini mengindikasikan bahwa kondisi lingkungan kerja yang kondusif, aman, dan nyaman mampu meningkatkan produktivitas, sementara motivasi dan kerja sama tim tetap berperan penting dalam memperkuat capaian kinerja.
Pengaruh Inflasi, Tingkat Suku Bunga, dan Nilai Tukar Rupiah pada Indeks Harga Saham Gabungan Adine Monica Worek; I Gde Ary Wirajaya
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i4.3047

Abstract

Tujuan dilaksanakannya riset ini ialah agar membuktikan dampak kenaikan harga, tingkat suku bunga, dan nilai tukar rupiah pada IHSG. IHSG yakni rerata harga saham dari perusahaan yang terdata di Bursa Efek Indonesia (BEI). Populasi di dalam riset ini ialah data inflasi, tingkat suku bunga, nilai tukar rupiah, dan harga penutupan bulanan IHSG dari tahun 2019 sampai dengan 2023. Sampel diambil oleh teknik purposive sampling sejumlah 240 amatan. Data yang dipakai yakni data sekunder yang didapat dari situs resmi Bursa Efek Indonesia (BEI) dan Bank Indonesia (BI). Teknik analisis data yang dipakai pada riset ini ialah analisis regresi berganda. Perolehan analisis membuktikan bahwasannya inflasi berdampak positif pada IHSG, sedangkan tingkat suku bunga dan nilai tukar rupiah belum berdampak pada IHSG.
Pengaruh Strategi Kinerja Karyawan Melalui Analisis SWOT terhadap Produktivitas PT Varuna Tirta Prakasya (Persero) Cabang Surabaya Fengky Suhendra; Devangga Pratama; Syamsul Arifin
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i4.3049

Abstract

This study aims to describe the employee performance strategy through SWOT analysis on productivity at PT Varuna Tirta Prakasya (Persero) Surabaya Branch. The data analyzed in this study is primary data obtained through questionnaires related to the employee performance strategy through SWOT analysis at PT Varuna Tirta Prakasya (Persero) Surabaya Branch. The data analysis techniques used in this study include descriptive analysis, validity and reliability testing using Pearson’s correlation and Cronbach’s Alpha, as well as path analysis to examine the relationships between the research variables. The research model was tested using Structural Equation Modeling (SEM) with the SmartPLS approach to analyze the relationship between employee performance strategy, SWOT analysis, and employee productivity. The results of the test indicate that employee performance strategy has a significant impact on productivity, while the mediation role of SWOT is less significant. The results of the study show that the employee performance strategy has a significant positive effect on productivity directly. This is indicated by a T- statistic value of 2.829 with a p-value of 0.005, which is smaller than 0.05, demonstrating that the implementation of the employee performance strategy positively contributes to improving the company's productivity. On the other hand, although SWOT analysis acts as a mediator between employee performance strategy and productivity, the direct impact of SWOT on productivity is not significant (p-value of 0.413). This shows that while SWOT analysis can provide valuable insights into internal and external factors, more direct factors, such as improving HR performance, operational innovation, and work processes, have a greater impact on productivity.
Pengaruh Faktor Demografis dan Faktor Sosial Terhadap Tingkat Keputusan Pembelian Makanan Tradisional di Pasar Wage Nganjuk Vyanita Utami; Dwi Rahayu; Ambarwati
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i4.3050

Abstract

The objectives of this study are 1) to determine the influence of demographic factors (age) on the level of decision to purchase traditional foods, 2) to determine the influence of demographic factors (gender) on the level of decision to purchase traditional foods at Wage Market in Nganjuk, 3) to determine the influence of social factors (social class) on the level of decision to purchase traditional foods at Wage Market in Nganjuk, 4) to determine the effect of social factors (income level) on the level of decision to purchase traditional foods at the Wage Nganjuk market. The research method used was a quantitative approach. Data collection techniques were carried out by distributing questionnaires to buyers of traditional foods at the Wage Nganjuk market, using purposive sampling. The sample size was determined using the Lemeshow formula, which produced a minimum size of 96.04 respondents, then rounded up to 100 to anticipate incomplete data. Data analysis was performed using multiple linear regression using the SPSS program. The results showed that partially, the variables of age, gender, social class, and income level had a significant effect on purchasing decisions, with a significance value of < 0.05. Simultaneously, the four variables also had a significant effect with a significance value of 0.000. The Adjusted R Square value of 0.941 indicates that 94.1% of the variation in purchasing decisions can be explained by the independent variables in this study, while the remaining 5.9% is influenced by other factors outside the model.