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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
From Resilience to Sustainability: The Mediating Role of Emotional Exhaustion and the Direct Effect of Family Support among Mompreneurs in Makassar Maghfirah Azis; Rahmat Hidayat
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.v7i2.4027

Abstract

This study examines the role of entrepreneurial resilience in fostering business sustainability, with a focus on emotional exhaustion as an intervening variable and family support as a contextual element. The research used a quantitative cross-sectional approach, encompassing 300 women entrepreneurs (mompreneurs) in Makassar, Indonesia, who concurrently balance business and familial obligations. Data were examined utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both direct and indirect correlations among the hypothesized variables. The results indicate that resilience markedly improves economic sustainability (β = 0.412, p < 0.001) and concurrently diminishes emotional tiredness (β = -0.385, p < 0.001). Emotional exhaustion adversely affects sustainability (β = -0.297, p < 0.001) and partially elucidates the connection between resilience and sustainability (β = 0.114, p < 0.001). Moreover, familial support enhances firm sustainability (β = 0.338, p < 0.001), underscoring the significance of external assistance in maintaining entrepreneurial performance. The structural model accounts for 56.3% of the variance in company sustainability and 14.8% in emotional exhaustion, indicating moderate to great explanatory efficacy. The findings indicate that sustained business is influenced not only by economic or strategic elements but also by psychological resilience and social support networks. This research enhances the entrepreneurial literature by amalgamating psychological and contextual factors into a cohesive framework, specifically with women-led enterprises in emerging economies.
Pengaruh Harga, Promosi, dan Citra Merek terhadap Keputusan Pembelian Produk Wardah di Shopee pada Studi Mahasiswi Universitas Wijaya Kusuma Surabaya Andini Ariani; Wiwik Herawati
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.v7i2.4028

Abstract

Didalam penelitian ini terdapat tujuan yakni mencari tahu pengaruh harga, promosi, serta citra merek akan keputusan pembelian produk Wardah diplatform Shopee. Penelitian ini didasarkan pada perkembangan e-commerce di Indonesia yang pesat sehingga mendorong perubahan perilaku konsumen, khususnya di kalangan mahasiswi sebagai bagian dari generasi digital. Pendekatan kuantitatif dipilih sebagai metode penelitian, serta menggunakan kuesioner sebagai teknik pengumpulan data, dan kemudian disebarkan kepada mahasiswi Universitas Wijaya Kusuma Surabaya. Purposive sampling dipakai bagai teknik pengambilan sampel dengan 95 orang responden. Selanjutnya data dilaksanakan  analisis pada data memakai regresi linear berganda berbantuan SPSS, danjuga melalui uji validitas, reliabilitas, uji t, uji F, danjuga koefisien determinasi (R²). Hasilnya dipperoleh bahwasanya dengan simultan harga, promosi, danjuga citra merek memiliki pengaruh signifikan dengan keputusan pembelian. Secara parsial, harga danjuha citra merek memilikii dampak positif serta signifikan akan keputusan pembelian, kemudian promosi juga menunjukkan pengaruh positif. Temuan didalam penelitian inii menyatakan bahwasanya strategi penetapan harga secara kompetitif, promosi yang efektif seperti live shopping, serta citra merek yang kuat dari Wardah mampu menambah  keputusan pembelian oleh pembeli.
Governance of Tax Institutions and Its Impact on Reducing Tax Evasion and Its Reflection on Tax Revenue: An Applied Study at the Iraqi General Tax Authority for the Period 2016–2025 Arshed Rashed; Hayder Koshan; Ayyed Abbood
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.v7i2.4029

Abstract

The research aims Search to study effect Governance Institutions tax in Limit from Evasion tax and reflection that on more The outcome Taxation, from during study Applied on Authority public For taxes Iraqi For the period 2016–2025. Start Search from Two hypotheses Two main points : the first It benefits With the presence relationship Positive between quality Governance and limit from Evasion tax, The second It indicates to that to improve Governance Contributes in more Revenue Tax. Approved. Search on Curriculum Descriptive Analytical, Using Data Statistics For the result tax and reports The Authority addition to Surveys Interviews with employees And those obligated. And it was done analysis Data In style decline linear Relations Statistics Test The hypotheses showed Results that there impact positively and tangible For governance on Limit from Evasion tax, where Contributed elements Transparency and accountability and efficiency Organizational in to improve Performance tax For the Authority, And raised The outcome Annual For taxes. Also She showed the study that gaps in application Standards Governance Affect negatively on collection Revenue. Finished. Search to necessity Strengthening Organized censorship Interior, and application Technology Digital in procedures collection Taxes, and development Programs Training For employees Authority To promote Transparency And accountability, to side to improve legislation tax and increase Awareness between Those obligated. And they submitted This is amazing Results Contribution whatever in to understand relationship between Governance Institutions tax and effectiveness Revenue tax in Iraq.
The Impact of environmental indicators (EIs) on the Market Value of Industrial Sector Companies: A Case Study of Baghdad Soft Drinks Company Mohammed Neamah
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.v7i2.4037

Abstract

This study looks at how Environmental Indicators, or EIs, affect the market value of industrial companies. To do this, it focuses on Baghdad Soft Drinks Company from 2018 to 2023. The reason for choosing this topic is that people around the world are getting more worried about environmental issues and how companies can help reduce the harm caused by industry to the environment. By exploring this, we can see how important it is for companies to consider their environmental impact and how it can impact their value in the market. The goal is to understand how environmental sustainability can influence the market value of industrial companies, using Baghdad Soft Drinks Company as a real-life example. The researcher looked at a range of environmental indicators, including emission levels, waste management, energy and water efficiency, and how well the company followed environmental standards. He also checked how much the company shared this information in its financial and sustainability reports, and how this affected the company's reputation among investors and stakeholders. By doing so, the researcher aimed to understand the impact of transparency on the company's image and reputation. This involved analyzing the company's disclosure practices and their role in shaping stakeholder perceptions. The researcher's focus on environmental indicators and disclosure practices allowed him to assess the company's environmental performance and its efforts to communicate this information to stakeholders. The study found some interesting things. It seems that how well a company does for the environment and how much it's worth on the market are connected. The Environmental Performance Index, or EPI, can explain about half of the changes in a company's market value. So, the researcher thinks that companies should focus on being more environmentally friendly. This can be done by using less energy and water, making less pollution, and recycling more. If companies do these things, it could help increase their market value over time. By taking care of the environment, companies can also take care of their bottom line. This is a win-win situation for both the company and the planet.When a company takes care of the environment and tells people about it, investors feel better about putting their money in. This can make the company's value go up. The study found that companies that are kind to the earth and follow sustainability rules are more likely to get ahead of their competitors and attract money from investors. By being responsible and transparent, businesses can gain trust and support from investors, which can lead to more financial opportunities and a stronger market position.