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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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Model Peningkatan Brand Loyalty Melalui Brand Image, Brand Awareness, dan Brand Trust : (Studi pada Pengguna Produk Wardah di Kota Semarang) Diah Rahmawati; Mulyana Mulyana
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 1 (2026): January
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i1.3297

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh brand image dan brand awareness terhadap brand loyalty dengan brand trust sebagai variabel mediasi pada konsumen kosmetik Wardah di Kota Semarang. Sebanyak 100 responden ditetapkan menggunakan rumus Lemeshow dengan metode purposive sampling. Analisis data dilakukan secara kuantitatif melalui pendekatan Structural Equation Modeling–Partial Least Square (SEM–PLS). Hasil penelitian menunjukkan bahwa brand image tidak berpengaruh signifikan terhadap brand loyalty, sementara brand awareness dan brand trust memiliki pengaruh positif dan signifikan. Selain itu, brand image dan brand awareness berpengaruh positif terhadap brand trust, yang berperan sebagai mediator penting dalam memperkuat loyalitas konsumen terhadap merek. Hasil ini menegaskan bahwa brand trust menjadi faktor sentral dalam menciptakan hubungan jangka panjang antara konsumen dan merek Wardah. Oleh karena itu, perusahaan perlu berfokus pada peningkatan kepercayaan merek melalui konsistensi komunikasi, transparansi, dan peningkatan kualitas produk.
The Effect of Workload and Work Fatigue on Turnover Intention with Job Stress as an Intervening Variable Eka Yulianti; Mulyana Mulyana
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 1 (2026): January
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i1.3298

Abstract

This research investigates how workload and work fatigue influence employees’ turnover intention, with job stress serving as a mediating factor, focusing on the Digital H3i Division of PT Indosat Tbk Semarang. Employing a quantitative approach with an explanatory design, the study involved 100 respondents chosen through a saturated sampling technique due to the limited and accessible population. Data were gathered using questionnaires and analyzed using Structural Equation Modeling (SEM) through the Partial Least Square approach in SmartPLS 4. The findings reveal that both workload and work fatigue significantly and positively affect job stress, which in turn significantly impacts turnover intention. Additionally, workload and work fatigue also directly and significantly influence employees’ intention to leave. Job stress acts as a key mediator linking workload and fatigue to turnover intention. These results suggest that increasing workload and fatigue elevate stress levels, which subsequently heighten employees’ desire to resign. The study highlights the need for PT Indosat Tbk’s management to ensure workload balance, allow adequate rest periods, and promote a supportive work environment to mitigate stress and reduce turnover. Proper stress management can help the company maintain a stable, motivated, and loyal workforce
Peningkatan Perilaku Konsumtif Melalui Financial Literacy pada Generasi Z di Semarang Salsabila Salsabila; Heru Sulistyo
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 1 (2026): January
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i1.3299

Abstract

Penelitian ini dilakukan untuk mengidentifikasi efek literasi keuangan terhadap perilaku konsumtif Generasi Z di Kota Semarang, dengan teknologi keuangan (FinTech) dijadikan sebagai variabel moderasi. Fenomena meningkatnya perilaku konsumtif di tengah pesatnya perkembangan layanan keuangan digital dijadikan sebagai latar belakang penelitian. Tingkat literasi keuangan yang masih rendah dan intensitas penggunaan FinTech yang tinggi diduga menjadi faktor pendorong perilaku konsumtif berlebihan di kalangan Generasi Z. Pendekatan kuantitatif dengan metode verifikatif diterapkan dalam penelitian ini. Populasi penelitian terdiri atas Generasi Z di Kota Semarang yang telah memiliki penghasilan serta menggunakan layanan FinTech secara aktif. Sebanyak 265 responden diperoleh melalui penyebaran kuesioner daring, dan data dianalisis menggunakan Partial Least Squares–Structural Equation Modelling (PLS-SEM) untuk menilai efek langsung dan efek moderasi antar variabel. Berdasarkan hasil analisis, literasi keuangan ditemukan berefek negatif signifikan terhadap perilaku konsumtif, sedangkan teknologi keuangan berefek positif signifikan terhadap perilaku tersebut. Selain itu, teknologi keuangan terbukti memoderasi hubungan keduanya, di mana penggunaan FinTech secara bijak mampu menekan kecenderungan konsumtif. Hasil ini menegaskan bahwa peningkatan literasi keuangan dan edukasi penggunaan FinTech secara bertanggung jawab diperlukan untuk membentuk perilaku keuangan Generasi Z yang lebih sehat dan berkelanjutan
Analisis Efektivitas Pemotongan dan Penyetoran PPh Pasal 23 pada UMKM di Jakarta Utara Intan Nuraini; Cahaya Tamara; Azzahra Zudanti; Sabitah Munifah; Joy Harefa
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 1 (2026): January
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i1.3300

Abstract

Penelitian ini dilatarbelakangi oleh rendahnya tingkat kepatuhan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) terhadap kewajiban perpajakan, khususnya dalam hal pemotongan dan penyetoran PPh Pasal 23. Ketidakpatuhan ini berpotensi menurunkan efektivitas penerimaan pajak dan menimbulkan ketidakteraturan dalam administrasi perpajakan. Tujuan penelitian ini adalah untuk menganalisis efektivitas pemotongan dan penyetoran PPh Pasal 23 pada UMKM di Jakarta Utara serta mengidentifikasi faktor-faktor yang memengaruhinya. Penelitian menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada para pelaku UMKM. Data yang diperoleh diolah menggunakan aplikasi SPSS untuk menguji tingkat efektivitas berdasarkan indikator kepatuhan, ketepatan waktu, dan pemahaman wajib pajak. Hasil penelitian menunjukkan bahwa pelaksanaan pemotongan dan penyetoran PPh Pasal 23 pada UMKM di Jakarta Utara berada pada kategori cukup efektif, meskipun masih terdapat kendala pada aspek pengetahuan perpajakan dan ketepatan waktu penyetoran. Disimpulkan bahwa peningkatan pemahaman wajib pajak dan pendampingan dari pihak otoritas pajak diperlukan untuk meningkatkan efektivitas pelaksanaan Pasal 23 bagi para pelaku UMKM.
Organizational Design Analysis of Telkomedika and It’s Impact on the Effectiveness of Corporate Health Services Diona Wahyuni; Rinawati
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 1 (2026): January
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i1.3301

Abstract

This study aims to comprehensively analyze the organizational design implemented by Telkomedika, one of the corporate healthcare providers in Indonesia, and evaluate its impact on service effectiveness. The research focuses on several key elements of organizational design, such as structural differentiation, integration mechanisms, centralization and decentralization of decision-making, the level of formalization, and the suitability of the organizational structure based on mechanistic and organic theories. The method used in this study is a descriptive qualitative approach, with data collection techniques including in-depth interviews, field observations, and a review of internal organizational documents. The results indicate that Telkomedika has a fairly high level of horizontal and vertical differentiation, but integration and coordination between units is still suboptimal. The decision-making process remains centralized, which can hinder the speed and flexibility of services, particularly in emergencies or cases requiring rapid decisions. Telkomedika's current organizational structure reflects mechanistic rather than organic characteristics, despite the demands of corporate healthcare services for high adaptability, flexibility, and speed of response. Therefore, a structural transformation toward a more adaptive, collaborative, and technology-based organizational model is needed to sustainably improve the effectiveness and competitiveness of corporate healthcare services.
Pengaruh Edukasi Perpajakan Terhadap Kepatuhan Pajak Pribadi Zahra Rahmalia; Sri Sembiring; Vani Rahmawati; Najwa Andini; Yohanes Cembes
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 1 (2026): January
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i1.3302

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana edukasi perpajakan dapat memengaruhi kepatuhan wajib pajak pribadi. Edukasi pajak berperan penting dalam menumbuhkan kesadaran, pengetahuan, dan sikap patuh masyarakat terhadap kewajiban membayar serta melaporkan pajak. Metode yang digunakan adalah penelitian kualitatif deskriptif, dengan pengumpulan data melalui kuesioner terbuka kepada 50 responden wajib pajak pribadi yang pernah menerima edukasi atau sosialisasi pajak. Hasil penelitian menunjukkan bahwa sebagian besar masyarakat memperoleh informasi pajak melalui internet, media sosial, dan situs resmi Direktorat Jenderal Pajak (DJP). Edukasi perpajakan, baik melalui sosialisasi langsung maupun media digital, membantu masyarakat memahami tata cara pelaporan pajak dan meningkatkan kesadaran akan pentingnya peran pajak bagi pembangunan negara. Penelitian ini menegaskan bahwa semakin sering masyarakat mendapat edukasi pajak, maka semakin tinggi pula tingkat kepatuhan mereka dalam melaksanakan kewajiban perpajakan.
Postulat Entitas: Landasan Teori Akuntansi, Penerapan dalam Struktur Laporan Keuangan, dan Implikasi Bisnis Olive Ondita Sibarani; Sulastri Ladyana Samosir; Riska Harianingsih; Erik Martua Simatupang; Arif Anakampun; Jufri Darma
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 1 (2026): January
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i1.3303

Abstract

The entity postulate (economic/entity assumption) is a fundamental principle in accounting that requires a company’s economic activities to be strictly separated from those of its owners, affiliates, or unrelated external parties. This paper aims to examine the theoretical foundations of the entity postulate, differentiate it from the concept of a legal entity, and analyze its application within modern financial reporting structures based on IFRS and FASB standards. The study employs a descriptive qualitative approach by reviewing primary literature including the Conceptual Framework for Financial Reporting (IFRS Foundation), the Accounting Standards Codification (FASB), and recent empirical studies. The findings indicate that the entity postulate plays an essential role in ensuring accountability, transparency, and reliability in financial reporting, while also influencing governance, regulatory compliance, valuation accuracy, and the mitigation of manipulation risks. The study concludes that although the entity postulate significantly strengthens the quality of financial reporting, its practical implementation still faces notable challenges across various business contexts
Analisis Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dalam Meningkatkan Pendapatan Asli Daerah Pada Badan Pengelolaan Keuangan Kabupaten Aceh Singkil Silvia Wahyuni; Umi Kalsum
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 1 (2026): January
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i1.3305

Abstract

Target pajak bumi dan bangunan perdesaaan dan perkotaan pada pengolahan keuangan kabupaten aceh singkil belumlah tercapai. Ini sering terjadi di karenakan penghindaran pajak, penerimaan pajak bumi bangunan masih kurang efektif dan kurangnya kontribusi pajak bumi dan bangunan terhadap pendapatan asli daerah kabupaten aceh singkil. Penelitian ini bertujuan untuk melihat efektifitas penerimaan pajak bumi dan bangunan perdesaan dan perkotaan pada badan pengolahan keuangan perdesaaan dan perkotaan kabupaten aceh singkil tahun 2017 sampai 2021.hasil dari penelitan ini menggambarkan bahwa efektifitas penerimaan PBB-P2 tahun 2017 sampai 2021 > 75% sehingga termasuk kedalam kriteria yang tidak efektif. Besarnya kontribusi PBB-P2 tahun 2017 S/d 2021 dengan persentase hanya mencapai rentang 0-10% sehingga termasuk dalam kreteria sangat kurang berkontribusi terhadap pendapatan asli daerah kabupaten aceh singkil. Upaya agar tidak terjadi pengindaran pajak adalah memberikan sosialisasi atau pengawasan langsung kepada wajib pajak, meningkatkan efektifitas penyuluhan dan berupaya untuk efektif dalam melakukan pemeriksaan, pendataan dan pemungutan langsung agar tidak terjadi lagi kecurangan atau pengindaran pajak.
Penilaian Employee Performance Berbasis Job Satisfacation Pada Rumah Sakit Amal Sehat di Wonogiri Fitri Madani; Mutamimah
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 1 (2026): January
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to analyze the effect of Workload and Employee Engagement on Employee Performance with Job Satisfaction as a mediating variable among employees of Amal Sehat Hospital in Wonogiri. The research employed a quantitative explanatory approach with a sample of 200 respondents, representing the entire hospital workforce. Data were collected through a Likert-scale (1–5) questionnaire and analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM) with SmartPLS software.The results indicated that both Workload and Employee Engagement have a positive and significant influence on Job Satisfaction and Employee Performance. Furthermore, Job Satisfaction was found to mediate the relationship between Workload and Employee Engagement with Employee Performance. This means that balanced workloads and higher employee engagement lead to greater job satisfaction, which in turn enhances performance. These findings provide valuable insights for the management of Amal Sehat Hospital in developing strategies to improve human resource performance through effective workload management, increased engagement, and strengthened job satisfaction.
The Influence of Innovation Culture and Organizational Support on Employee Performance in Fostering Innovative Behavior within the X Department of West Java Province Agnes Syafitri
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 1 (2026): January
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i1.3311

Abstract

This study investigates the direct and indirect effects of innovation culture and organizational support on employee performance through innovative behavior within the X Department of West Java Province. Using a quantitative explanatory design, data were collected from 69 civil servant employees who had worked for at least three years. The data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0. The results reveal that innovation culture, organizational support, and innovative behavior each have a positive and significant impact on employee performance. Furthermore, innovation culture significantly influences innovative behavior, while organizational support does not. The mediation analysis indicates that innovative behavior mediates the relationship between innovation culture and employee performance, but not between organizational support and employee performance. These findings highlight the importance of strengthening innovation culture within public sector organizations as a key driver for enhancing innovative behavior and improving employee performance. The study contributes to organizational behavior and human resource management literature by providing empirical evidence on the mechanisms linking innovation culture, organizational support, and performance outcomes in a public sector context.

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