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Andri Putra Kesmawan
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Jl. Sidorejo, Gg. Nakula No. C12, Ngestiharjo, Kasihan, Bantul, D.I Yogyakarta 55182
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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
Analisis Pengaruh Brand Awareness Terhadap Minat Beli Konsumen Produk Numa Skin di Shopee Sindi Arianti; Lilis Sumartini; Kurnia Darma; Roso Widiatmoko
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 2 (2026): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i2.3827

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh brand awareness terhadap minat beli konsumen pada produk Numa Skin di marketplace Shopee. Metode penelitian yang digunakan dalam studi ini adalah metode kuantitatif. Data diperoleh melalui penyebaran kuesioner kepada 30 responden yang telah melakukan pembelian produk Numa Skin di Shopee, serta melalui wawancara terhadap 20 responden yang dipilih secara acak untuk mengetahui tingkat spontanitas brand awareness. Analisis data meliputi uji validitas dan reliabilitas, regresi linier sederhana, uji t, serta koefisien determinasi. Hasil penelitian menunjukkan bahwa brand awareness berpengaruh positif dan signifikan terhadap minat beli konsumen. Temuan ini didukung oleh data penjualan periode Januari–Februari 2025 yang menunjukkan kondisi stagnan, kemudian mengalami peningkatan pada bulan Maret setelah dilakukan upaya peningkatan kesadaran merek. Namun demikian, hasil wawancara menunjukkan bahwa tidak satu pun responden secara spontan menyebut merek Numa Skin, sementara merek pesaing lebih mudah diingat oleh konsumen. Hal ini mengindikasikan bahwa tingkat brand awareness Numa Skin masih berada pada level yang relatif rendah, meskipun terbukti memiliki pengaruh yang signifikan terhadap minat beli. Berdasarkan temuan tersebut, penelitian ini menyimpulkan bahwa peningkatan brand awareness merupakan strategi yang penting untuk mendorong minat beli konsumen. Oleh karena itu, perusahaan disarankan untuk meningkatkan promosi digital, mengoptimalkan ulasan dan konten produk di marketplace, serta bekerja sama dengan influencer guna meningkatkan kesadaran merek di kalangan konsumen Shopee.
Analisis Kepuasan Pelanggan terhadap Minat Beli di Toko B Cloth Thrift Ujang Sujana; Meilin Sari; Lilis Sumartini; Fujiyati
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 2 (2026): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i2.3828

Abstract

Penelitian ini bertujuan untuk mengkaji hubungan yang terdapat antara pakaian thrift dan kepuasan pelanggan terhadap minat pembelian di Toko B Cloth Thrift Bogor. Penelitian ini menggunakan teknik studi kuantitatif dengan melakukan survei melalui penyebaran kuesioner kepada pelanggan yang telah berbelanja di Toko B Cloth Thrift. Uji validitas, uji reliabilitas, uji regresi linier berganda, uji korelasi, uji koefisien determinasi, dan uji hipotesis digunakan untuk menganalisis data yang diperoleh. Hasil penelitian menunjukkan bahwa pakaian thrift memiliki pengaruh yang signifikan dan positif terhadap minat pembelian. Di sisi lain, kepuasan pelanggan juga mempengaruhi minat pembelian, namun tingkat signifikansinya lebih rendah dibandingkan dengan signifikansi variabel pakaian thrift. Pada saat yang sama, pakaian thrift dan kepuasan pelanggan mempengaruhi minat pembelian konsumen. Hasil penelitian menunjukkan bahwa kualitas pakaian thrift, kesesuaian harga, pengalaman berbelanja, dan layanan memiliki pengaruh dalam menghasilkan minat pembelian konsumen di toko pakaian thrift.
Factors Influencing the Decision to Choose a Private University in Jakarta Muhammad Ricky Syahputra Hendri
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 2 (2026): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i2.3830

Abstract

This research aims to analyze the influence of tuition fees, reference groups, facilities, and brand image on the decision to choose a private university in Jakarta. Using a quantitative approach, an online survey was conducted with 100 first-semester students at a private university in Jakarta. The data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach. The results indicate that tuition fees and brand image have a positive and significant influence on the decision to choose a private university. Conversely, reference groups and facilities were not proven to have a direct significant influence. However, brand image was found to have a full mediating role between reference groups and the decision to choose, and a partial mediating role between tuition fees and the decision to choose. This study concludes that prospective students in Jakarta prioritize financial factors and brand reputation over social recommendations and physical facilities when selecting a university.
The Effect of Place, Taste, Menu Variety, and Service Quality on Customer Satisfaction at Marowa Cafe, Batam City Melda Ramanda; Suyono; Maizar
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 3 (2026): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i3.3833

Abstract

This study is motivated by the increasing competition in the cafe industry, which requires business owners to continuously improve customer satisfaction as a key determinant of sustainability and repeat patronage. Customer satisfaction in cafe services is shaped by multiple factors related to the overall consumption experience, including physical environment, product quality, menu offerings, and service performance. The purpose of this study is to analyze the effects of place, taste, menu variety, and service quality on customer satisfaction at Marowa Cafe, Batam City, both partially and simultaneously. This research employed a quantitative approach using primary data collected through questionnaires distributed to 100 cafe customers. The data were analyzed using multiple linear regression with the assistance of SPSS version 28.0. Classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests, were conducted to ensure the validity of the regression model. Hypothesis testing was performed using t-tests for partial effects, an F-test for simultaneous effects, and the coefficient of determination (R²) to assess the explanatory power of the model. The results of the partial analysis indicate that place, taste, menu variety, and service quality each have a positive and significant effect on customer satisfaction. Among the independent variables, menu variety demonstrates the strongest partial influence, indicating that customers highly value diverse and innovative menu options. The simultaneous test confirms that all independent variables collectively have a significant effect on customer satisfaction. Furthermore, the coefficient of determination reveals that 76.1 percent of the variation in customer satisfaction can be explained by the four independent variables, while the remaining 23.9 percent is influenced by other factors not included in the model. These findings suggest that customer satisfaction at Marowa Cafe Batam is shaped by an integrated experience that combines a comfortable place, appealing taste, diverse menu offerings, and high-quality service. Practically, cafe management should adopt a comprehensive strategy that balances improvements in physical atmosphere, product consistency, menu innovation, and service excellence. This study contributes to the literature by providing empirical evidence on customer satisfaction determinants in a local cafe context and highlights the importance of a holistic approach in managing customer-oriented service businesses.
Pengaruh Praktik Keberlanjutan Berbasis ESG terhadap Nilai Perusahaan melalui Kinerja Keuangan dan Reputasi Perusahaan: Bukti Empiris dari Perusahaan Publik Indonesia Reistiawati Utami; Yulian Muhtadin; Zuyyina; Aditia Firmansyah
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.v6i4.3843

Abstract

Menguji signifikansi efek positif Praktik Keberlanjutan Berbasis ESG terhadap Nilai Perusahaan menjadi tujuan dari Penelitian ini. Pengujian hubungan mediasi juga dilakukan terhadap variabel Reputasi Perusahaan dan Kinerja Keuangan atas pengaruh ESG terhadap Nilai Perusahaan. Pendekatan kuantitatif digunakan dengan metode Partial Least Squares (PLS-SEM) pada 85 Perusahaan Publik di Indonesia periode pengamatan Tahun 2020 - 2023, penelitian ini menghasilkan temuan: ESG tidak memberikan efek siginifikan terhadap Kinerja Keuangan (ROA), ESG terhadap Nilai Perusahaan (TOBINS’Q) berpengaruh negatif signifikan, ESG mampu  meningkatkan Reputasi Perusahaan secara signifikan. Analisis mediasi menunjukkan bahwa Reputasi berhasil memediasi hubungan ESG terhadap Nilai Perusahaan secara positif, sedangkan ROA gagal memediasi. Pengaruh Reputasi terhadap Nilai Perusahaan lebih dominan dibandingkan kontribusi ROA. Penelitian ini berkesimpulan bahwa Nilai perusahaan lebih digerakkan oleh persepsi reputasi dibandingkan kinerja keuangan. Implikasi secara manajerial, perusahaan harus mengelola komunikasi ESG secara strategis untuk membangun citra positif, karena melalui jalur reputasi, investasi keberlanjutan dapat meningkatkan valuasi pasar dan memitigasi dampak negatif biaya langsung.
Pengaruh Kualitas Layanan Pelatihan Jarak Jauh Terhadap Kepuasan Peserta (Studi Pada Peserta Pelatihan Di Balai Diklat Keuangan Cimahi) Eko Lestiyanto; Fitroh Hastanto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 3 (2026): July
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i3.3856

Abstract

This research seeks to examine how the quality of distance learning services influences the satisfaction of training participants at the Regional Training Office of FETA – BDK Cimahi. A descriptive quantitative design with a survey technique was applied. Primary data were obtained through questionnaires distributed via Microsoft Forms to 110 participants of distance training programs from various ministries, institutions, and local governments. Service quality was assessed using the SERVQUAL model, which includes five dimensions: tangibles, reliability, responsiveness, assurance, and empathy. These dimensions were broken down into nine independent variables that potentially influence participant satisfaction. The analysis involved validity and reliability testing, classical assumption checks, simple linear regression, and Importance–Performance Analysis (IPA). The results show that the quality of distance training services positively and significantly affects participant satisfaction (sig. 0.000 < 0.05). The Adjusted R² of 0.239 means service quality accounts for 23.9% of satisfaction variance, while 76.1% is influenced by other variables outside the model. The IPA method was also employed to assess participants’ satisfaction and comprehension of services offered by BDK Cimahi, as well as to identify which service quality aspects require enhancement to improve overall participant satisfaction. IPA also identifies service areas that need improvement to increase participant satisfaction. The IPA results reveal that the alignment of training materials with participants’ needs is a priority area requiring improvement, while responsiveness, accessibility and usability of training facilities, and instructors’ ability to provide guidance should be maintained. These findings suggest that improving service quality, particularly in ensuring the relevance of training content, is essential to enhancing participant satisfaction in distance training programs within public sector institutions.
Pengaruh Talent Management dan Kompensasi Terhadap Employee Rentention pada Karyawan di Bank Muamalat KCU Yogyakarta Miranda Novitalia; Dyah Diwanti
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 2 (2026): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i2.3857

Abstract

This study aims to examine the effect of talent management and compensation on employee retention at Bank Muamalat KCU Yogyakarta. The population of this study consisted of all 100 employees, and a census sampling technique was applied. Data were collected through structured questionnaires and analyzed using a quantitative approach with Partial Least Square–Structural Equation Modeling (PLS-SEM) assisted by SmartPLS version 4.0. The results indicate that talent management does not have a significant effect on employee retention, suggesting that the existing talent management practices have not been perceived as a decisive factor in encouraging employees to remain with the organization. In contrast, compensation has a positive and significant effect on employee retention, with a path coefficient of 0.738, indicating that compensation is the most dominant factor influencing employees’ decisions to stay. Furthermore, the simultaneous testing shows that talent management and compensation explain 52.8% of the variance in employee retention, although the insignificant role of talent management weakens the overall combined effect.These findings imply that employee retention at Bank Muamalat KCU Yogyakarta is primarily driven by tangible and immediate rewards, particularly compensation, while talent management functions as a supporting factor with a long-term orientation. Therefore, improving compensation policies alongside strengthening the implementation of talent management is essential to achieve sustainable employee retention.
Analisis Kepuasan Pengunjung atas Kesejahteraan Satwa di Kebun Binatang Hariman Syaleh; Rohimah Nasution
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 2 (2026): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i2.3859

Abstract

Kebun binatang memiliki peran strategis sebagai lembaga konservasi ex-situ sekaligus sarana edukasi dan rekreasi masyarakat. Namun, dalam praktiknya, pengelolaan kebun binatang sering dihadapkan pada tantangan keseimbangan antara kepuasan pengunjung dan kesejahteraan satwa. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan, kesejahteraan satwa, dan fasilitas satwa terhadap kepuasan pengunjung Taman Marga Satwa dan Budaya Kinantan Bukittinggi. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan asosiatif. Data dikumpulkan melalui kuesioner berskala Likert kepada pengunjung, observasi lapangan, serta dokumentasi pendukung, kemudian dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa kualitas pelayanan, kesejahteraan satwa, dan fasilitas satwa berpengaruh positif dan signifikan terhadap kepuasan pengunjung, baik secara parsial maupun simultan. Nilai koefisien determinasi sebesar 80,4% menunjukkan kuatnya kontribusi ketiga variabel tersebut. Kesimpulan penelitian ini menegaskan bahwa peningkatan standar pelayanan, pemenuhan kesejahteraan satwa, dan penyediaan fasilitas yang memadai merupakan faktor kunci dalam meningkatkan kepuasan pengunjung sekaligus mendukung tujuan konservasi kebun binatang.
Pengaruh Barand Trust dan Consumer Ethnocentrism Terhadap Brand Love Dengan E-Wom Sebagai Variabel Intervening Pada Brand Mossdoom di Kota Semarang Isty Komariah; Nurhidayati
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 2 (2026): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i2.3860

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Brand Trust dan Consumer Ethnocentrism terhadap Brand Love dengan electronic Word-of-Mouth (e-WOM) sebagai variabel intervening pada konsumen merek tas Mossdoom di Kota Semarang. Metode penelitian yang digunakan adalah kuantitatif dengan penyebaran kuesioner kepada 100 responden. Data dianalisis untuk menguji pengaruh antar variabel sesuai dengan perumusan masalah yang telah ditetapkan. Hasil penelitian menunjukkan bahwa Brand Trust dan Consumer Ethnocentrism memiliki pengaruh positif dan signifikan terhadap e-WOM maupun Brand Love. Selain itu, ditemukan bahwa e-WOM berperan sebagai variabel intervening yang memediasi hubungan antara Brand Trust dan Consumer Ethnocentrism terhadap Brand Love. Temuan ini menekankan pentingnya bagi manajemen merek Mossdoom untuk membangun kepercayaan konsumen secara konsisten dan memanfaatkan narasi identitas lokal guna meningkatkan loyalitas emosional serta keterikatan konsumen terhadap merek
Pengaruh Capital Intensity, Leverage dan Transfer Pricing Terhadap Penghindaran Pajak Pada Perusahaan Sektor Energi Yang Terdaftar di BEI Risky Yuliyanti; Judi Budiman
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 2 (2026): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i2.3861

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh capital intensity, leverage dan transfer pricing terhadap penghindaran pajak pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2024. Teknik pengambilan sampel pada penelitian menggunakan purposive sampling, dengan perolehan sebanyak 6 perusahaan sehingga menghasilkan 18 data observasi dalam periode 3 tahun. Data yang digunakan adalah jenis data sekunder berupa annual report diperoleh dari laman resmi BEI. Pengujian hipotesis dalam penelitian menggunakan metode analisis regresi linier berganda. Hasil pada penelitian ini menunjukkan bahwa capital intensity dan transfer pricing tidak berpengaruh signifikan terhadap penghindaran pajak, sedangkan leverage berpengaruh positif dan signifikan terhadap penghindaran pajak.