cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Andri Putra Kesmawan
Contact Email
journal@idpublishing.org
Phone
+628111304014
Journal Mail Official
journal@idpublishing.org
Editorial Address
Jl. Sidorejo, Gg. Nakula No. C12, Ngestiharjo, Kasihan, Bantul, D.I Yogyakarta 55182
Location
Kab. bantul,
Daerah istimewa yogyakarta
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 908 Documents
 87   88   89   90   91 
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 Ariani, Andini; Herawati, Wiwik
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.
Pengaruh Job Insecurity terhadap Employee Well-Being pada Era Ketidakstabilan Ekonomi Global Simangunsong, Bonse; Yulia, Rasty; Arwin; Chandra, Dharnita
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.v7i2.4036

Abstract

Penelitian ini bertujuan untuk menguji pengaruh job insecurity terhadap employee well-being pada karyawan sektor swasta dalam kondisi ketidakstabilan ekonomi. Penelitian ini menggunakan pendekatan kuantitatif dengan desain korelasional untuk menganalisis hubungan antara variabel independen dan variabel dependen secara empiris dan terukur. Sampel penelitian berjumlah 60 responden yang dipilih menggunakan teknik purposive sampling dengan kriteria minimal satu tahun masa kerja di wilayah Sukabumi, Jawa Barat. Pengumpulan data dilakukan melalui kuesioner terstruktur menggunakan skala Likert lima poin untuk mengukur persepsi ketidakamanan kerja dan kesejahteraan karyawan secara sistematis. Instrumen penelitian telah melalui uji validitas dan reliabilitas dengan nilai Cronbach’s Alpha di atas 0,60. Selain itu, dilakukan uji asumsi klasik untuk memastikan distribusi data memenuhi persyaratan analisis regresi. Teknik analisis data yang digunakan adalah regresi linear sederhana dengan bantuan perangkat lunak statistik guna meningkatkan akurasi dan konsistensi hasil pengujian. Hasil penelitian menunjukkan bahwa job insecurity berpengaruh negatif dan signifikan terhadap employee well-being (p < 0,05). Nilai koefisien regresi sebesar -0,628 menunjukkan bahwa setiap peningkatan persepsi ketidakamanan kerja akan diikuti oleh penurunan tingkat kesejahteraan karyawan secara konsisten. Koefisien determinasi (R²) sebesar 0,384 mengindikasikan bahwa 38,4% variasi employee well-being dapat dijelaskan oleh job insecurity, sedangkan 61,6% sisanya dipengaruhi oleh faktor lain di luar model penelitian yang tidak dianalisis dalam studi ini. Temuan ini menunjukkan bahwa ketidakamanan kerja merupakan faktor penting dalam menentukan kondisi kesejahteraan psikologis karyawan. Oleh karena itu, organisasi perlu memperkuat kebijakan yang berfokus pada peningkatan kepastian kerja, transparansi komunikasi, serta penyediaan dukungan psikologis guna menjaga stabilitas karyawan secara berkelanjutan di tengah tekanan ekonomi global.
Financial Behavior of Workers Under Work from Home Scheme during the Global Energy Crisis Astuti; Adhitya, Tiara; Qadri, Uchi; Hasibuan, Mahdanisa
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.v7i3.4046

Abstract

The ongoing global energy crisis has led to a substantial increase in household utility expenses, placing additional financial strain on individuals, particularly those engaged in remote work. This study investigates the role of financial literacy and perceived energy cost pressure in shaping the financial behavior of employees working from home during a period of economic instability. The research adopts a quantitative associative design, involving 100 formal sector workers operating under a remote work arrangement. Data were collected through structured questionnaires and analyzed using multiple linear regression techniques. The findings reveal that financial literacy positively influences financial behavior, while energy cost pressure exerts a significant negative effect. Together, both variables explain 42.8% of the variance in financial behavior. These results suggest that financial capability functions as a key adaptive resource in responding to external cost pressures. The study underscores the need to strengthen financial awareness and institutional support to sustain household financial stability in evolving work conditions.
Tinjauan Literatur: Pemasaran Digital terhadap Laju Penjualan Fried Chicken Khaerunnisa, Ratu; Nurfadilla, Rizqy Fajrina; Nadinda, Fitra; Maulana, Iqmal Abrar
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.v7i3.4048

Abstract

Ketatnya persaingan produk olahan fried chicken menuntut perusahaan untuk merumuskan ulang strategi pemasaran. Perusahaan perlu melakukan penetapan strategi yang komprehensif dengan mempertimbangkan faktor utama yang dapat memengaruhi keputusan pembelian konsumen di era modern saat ini. Minat beli konsumen saat ini dapat dipengaruhi dengan menggunakan perkembangan teknologi yang semakin pesat, peluang tersebut dapat dimanfaatkan oleh pelaku usaha dalam menerapkan strategi yang tepat. Transformasi digital dapat dilakukan dan diperkuat dengan pemasaran digital dan marketing mix, karena secara signifikan dapat mempengaruhi keputusan konsumen dan efektivitas bisnis secara keseluruhan. Laju penjualan yang tinggi dan stabil sangat penting untuk dapat bertahan dan relevan di pasar. Penelitian bertujuan untuk (1) menganalisis efektivitas berbagai komponen pemasaran digital dalam mendorong keputusan pembelian dan meningkatkan volume penjualan fried chicken; (2) mengidentifikasi e-services yang krusial untuk kepuasan pelanggan; dan (3) memeriksa peran strategi promosi digital dalam membangun loyalitas di tengah persaingan pasar. Penelitian ini menggunakan metode Tinjauan Pustaka Sistematis (SLR), data dikumpulkan melalui pencarian sistematis di Google Scholar, Scopus, dan SINTA berpedoman pada standar PRISMA yang terbit antara tahun 2020 hingga 2026. Hasil tinjauan menunjukkan bahwa implementasi digital marketing, pemanfaatan media sosial, penggunaan aplikasi pesan antar memberikan dampak positif signifikan terhadap volume penjualan dan perluasan jangkauan pasar, serta  peningkatan kualitas layanan elektronik (e-service quality) tidak hanya mendorong perubahan penjualan secara cepat, tetapi juga memperkuat retensi dan loyalitas pelanggan jangka panjang. Kesimpulannya, laju penjualan yang tinggi melalui adopsi pemasaran digital sangat penting agar pelaku usaha tetap relevan dan tangguh.
E-Finansial dan Pemanfaatan Teknologi Blockchain Dalam Investasi Syariah Ramadani, Riski; Rangkuti, Monita; Rahmat, Paisal; Mardana, Yahya
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.v7i3.4049

Abstract

Perkembangan pesat teknologi digital telah mentransformasi sistem keuangan, termasuk dalam praktik investasi syariah melalui pemanfaatan layanan e-finansial dan teknologi blockchaink. Penelitian ini bertujuan untuk menganalisis peran e-finansial dan integrasi teknologi blockchain dalam mendukung investasi syariah, serta mengidentifikasi peluang dan tantangan yang dihadapi. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi pustaka melalui analisis berbagai literatur ilmiah yang relevan. Hasil penelitian menunjukkan bahwa e-finansial meningkatkan aksesibilitas dan inklusi keuangan, sementara blockchain meningkatkan transparansi, efisiensi, dan keamanan transaksi yang sejalan dengan prinsip-prinsip syariah seperti keadilan, transparansi, serta larangan riba, gharar, dan maysir. Selain itu, inovasi seperti smart contract dan tokenisasi aset mempermudah pelaksanaan akad dan memperluas akses investasi bagi masyarakat. Namun demikian, implementasi teknologi ini masih menghadapi berbagai tantangan, termasuk keterbatasan regulasi, rendahnya literasi masyarakat, serta potensi risiko keamanan. Oleh karena itu, integrasi e-finansial dan blockchain memiliki potensi signifikan untuk mengembangkan ekosistem investasi syariah yang lebih modern, inklusif, dan terpercaya, dengan dukungan regulasi yang adaptif serta peningkatan literasi sebagai faktor kunci keberhasilannya.
Dynamic Marketing Strategy in Responding to Changes in Consumer Behavior during the Work from Home Era Rahmawati, Eti; Mariam, Iis; Tamba, Rousdy; Nurhayati
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.v7i3.4050

Abstract

The shift to Work from Home (WFH) practices has altered consumer behavior patterns and created new challenges for firms in adjusting their marketing approaches. This study examines how dynamic marketing strategy affects marketing effectiveness in the context of behavioral changes among WFH workers in Bandung City. A quantitative associative approach was employed using survey data collected from 120 formal sector employees who had implemented WFH for at least six months. Data were gathered through structured questionnaires and analyzed using multiple linear regression. The findings indicate that dynamic marketing strategy exerts a positive and significant effect on marketing effectiveness (β = 0.512) (p < 0.05). In contrast, changes in consumer behavior demonstrate a negative and significant impact when not properly anticipated (β = −0.287) (p < 0.05). The model explains 51.3% of the variance in marketing effectiveness. These results emphasize the importance of adaptive marketing capabilities, particularly market sensing and organizational agility, in responding to evolving consumer behavior patterns.
Pengaruh Strategi Pemasaran terhadap Kinerja Laporan Keuangan UMKM di Nagori Sidotani Pratama, Muhammad Alqodri; Sunardi; Muslimah, Nur; Dini, Arda
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.v7i3.4065

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh strategi pemasaran terhadap kinerja laporan keuangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Nagori Sidotani. Fokus penelitian diarahkan pada empat elemen utama pemasaran, yaitu promosi, distribusi, harga, dan penggunaan media sosial, serta hubungannya dengan indikator kinerja keuangan berupa pendapatan, laba bersih, dan pertumbuhan penjualan. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan teknik purposive sampling terhadap enam UMKM yang telah beroperasi minimal dua tahun dan memiliki laporan keuangan sederhana. Pengumpulan data dilakukan melalui kuesioner skala Likert, wawancara, dan dokumentasi laporan keuangan. Analisis data menggunakan statistik deskriptif dan regresi linear sederhana. Hasil penelitian menunjukkan bahwa strategi pemasaran berpengaruh positif dan signifikan terhadap kinerja keuangan UMKM. Penggunaan media sosial sebagai sarana promosi dan distribusi digital memberikan kontribusi paling dominan dalam meningkatkan jangkauan pasar dan volume penjualan. UMKM yang menerapkan strategi pemasaran secara terencana dan konsisten menunjukkan peningkatan pendapatan dan laba bersih yang lebih stabil. Temuan penelitian ini menegaskan bahwa adaptasi terhadap pemasaran berbasis digital menjadi faktor kunci dalam meningkatkan daya saing dan keberlanjutan usaha. Penelitian ini memberikan implikasi praktis bagi pelaku UMKM dan pemangku kebijakan dalam merancang strategi pengembangan usaha berbasis pemasaran yang efektif.

Page 90 of 91 | Total Record : 908

 87   88   89   90   91 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol. 7 No. 3 (2026): July Vol. 7 No. 2 (2026): April Vol. 7 No. 1 (2026): January Vol. 6 No. 4 (2025): Oktober Vol. 6 No. 3 (2025): Juli Vol. 6 No. 2 (2025): April Vol. 6 No. 1 (2025): Januari Vol. 5 No. 4 (2024): Oktober Vol. 5 No. 3 (2024): July Vol. 5 No. 2 (2024): April Vol. 5 No. 1 (2024): Januari Vol. 4 No. 4 (2023): Oktober Vol. 4 No. 3 (2023): Juli Vol. 4 No. 2 (2023): April Vol. 4 No. 1 (2023): Januari Vol. 3 No. 4 (2022): Oktober Vol. 3 No. 3 (2022): Juli Vol. 3 No. 2 (2022): April Vol. 3 No. 1 (2022): Januari Vol. 2 No. 4 (2021): OKTOBER Vol. 2 No. 3 (2021): JULI Vol. 2 No. 2 (2021): APRIL Vol. 2 No. 1 (2021): JANUARI Vol. 1 No. 4 (2020): OKTOBER Vol. 1 No. 3 (2020): JULI Vol. 1 No. 2 (2020): APRIL Vol. 1 No. 1 (2020): JANUARI More Issue