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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 908 Documents
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Pengaruh Budaya Kerja dan Teamwork terhadap Employee Engagement Karyawan di Alfamart Kecamatan Parung, Bogor Yuliastuti, Ai; Adha, Adrian
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.v7i3.4071

Abstract

Penelitian ini bertujuan guna menganilis pengaruhnya dari budaya kerja maupun teamwork terhadap employee engagement karyawan Alfamart di Kecamatan Parung, Bogor. Permasalahan dalam penelitian ini yaitu belum optimalnya keterlibatan karyawan yang dapat memenagruhi kualitas pelayanan dan kinerja operasional. Solusi yang ditawarkan adalah dengan mengidentifikasi peran budaya kerja maupun kerja sama tim sebagai faktor internal yang dapat meningkatkan employee engagement. Dalam kajian ini digunakan metode kuantitatif dengan pendekatan deskriptif maupun asosiatif. Sebanyak 65 responden ditentukan melalui teknik purposive sampling dalam pengumpulan data mempergunakan kuesioner. Data yang didapat selanjutnya dianalisa dengan regresi linear berganda melalui bantuan SPSS. Temuan ini mengungkapkan bahwasanya budaya kerja maupun teamwork memiliki pengaruhnya yang positif ataupun signifikan pada employee engagement, baik dengan parsial maupun simultan. Nilai koefisien determinasi 0,658 menunjukan bahwasanya kedua variabel tersebut mampu menjelaskan 65,8% variasi employee engagement. Dengan demikian, peningkatan budaya kerja dan kualitas teamwork mampu menjadi strategi yang efektif dalam menambah tingkatan keterlibatan karyawan serta kualitas pelayanan perusahaan.
Faktor-Faktor yang Mempengaruhi Keputusan Konsumen dalam Memilih Rumah Sewa Harian di Kota Pontianak Sudjalmo, Sugito
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.v7i3.4072

Abstract

The purpose of this paper is to analyzed the factors that influence the consumer decisions in choosing daily rental houses (homestay) in Pontianak. The factors studied included price, location, facilities, cleanliness, security, online reviews, and online promotions as independent variables, while the rental decision served as the dependent variable. The research method used was quantitative descriptive analysis using a Likert-scale questionnaire (1–5). The study respondents were visitors who had rented homestays, so the dependent variable was definite. Data were collected through questionnaires distributed to 100 respondents and analyzed using descriptive techniques in the form of frequency distributions, percentages, and averages. The results showed that cleanliness received the highest average score (4.60), followed by facilities (4.50), and security (4.42), making these three factors the dominant factors influencing rental decisions. Location (4.32), price (4.30), digital promotions (4,18) and online reviews (4.10) also had a significant influence, just slightly below the above three dominan factors. The conclusion of this study confirms that cleanliness, facilities, and security are key factors that homestay managers must consider to increase customer appeal and satisfaction. The recommendations given are for homestay managers to maintain cleanliness, strengthen security systems, provide relevant amenities, and utilize online promotions and reviews effectively.
Quantifying Exchange Rate Volatility and Financial Sensitivity in Indonesia’s Energy Transition Financing Muzakky, Faqih Ahmad
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.v7i3.4073

Abstract

Exchange rate risk remains a major financial barrier to long-term energy transition financing in emerging market economies. In Indonesia, renewable and clean energy projects are frequently exposed to currency mismatches, where revenues are predominantly denominated in Indonesian rupiah while capital expenditures and debt obligations are largely denominated in foreign currency, particularly the United States dollar. Previous studies emphasize that such mismatches significantly increase financial vulnerability in infrastructure projects (Siregar & Wihardja, 2023; OECD, 2024). This study quantitatively examines the magnitude of exchange rate risk and its implications for financial sustainability in Indonesia’s energy sector. Using historical USD/IDR data from 2014–2024, exchange rate volatility is estimated and integrated into a scenario-based sensitivity analysis applied to long-term financial projections. The results indicate that while Indonesia’s exchange rate volatility remains moderate relative to other emerging economies, its long-term financial implications are substantial when applied to large-scale, foreign-currency-funded energy investments. Sensitivity analysis further shows that exchange rate volatility, although less dominant than revenue growth, constitutes a critical risk factor for financial sustainability when combined with long-term funding exposure. These findings provide quantitative evidence supporting the need for structured currency risk management mechanisms in Indonesia’s energy transition financing.
Pengaruh Digitalisasi Keuangan terhadap Transparansi Pengelolaan Keuangan Desa: Studi Empiris pada Desa di Kabupaten Jayapura Salfin; Rizal; Ulfha, Sri; Maulana, Dede
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.v7i3.4066

Abstract

Penelitian ini menelaah keterkaitan antara penerapan digitalisasi keuangan desa dan tingkat transparansi dalam pengelolaan keuangan desa di Kabupaten Jayapura, Provinsi Papua. Digitalisasi dalam penelitian ini diproksikan melalui tiga aspek utama, yaitu pemanfaatan Sistem Keuangan Desa (Siskeudes), intensitas penggunaan transaksi non-tunai, serta kemampuan aparatur desa dalam mengelola keuangan berbasis teknologi. Pendekatan yang digunakan adalah kuantitatif dengan rancangan kausal-eksplanatori untuk menguji hubungan antar variabel secara terukur. Pengumpulan data dilakukan melalui survei menggunakan kuesioner terhadap 95 aparatur desa yang dipilih secara purposif dari 32 desa. Sebelum digunakan, instrumen telah melalui pengujian validitas dan reliabilitas untuk memastikan kelayakan pengukuran. Analisis dilakukan dengan tahapan uji asumsi klasik yang dilanjutkan dengan regresi linear berganda pada tingkat signifikansi 5%. Hasil pengujian menunjukkan bahwa ketiga variabel independen memberikan pengaruh positif dan signifikan terhadap transparansi keuangan desa, dengan nilai koefisien masing-masing sebesar 0,384 untuk Siskeudes, 0,276 untuk transaksi non-tunai, dan 0,203 untuk kapasitas SDM (p < 0,05). Secara bersama-sama, variabel tersebut mampu menjelaskan 58,3% variasi transparansi (R² = 0,583). Di antara ketiganya, penerapan Siskeudes memberikan kontribusi paling besar, yang menunjukkan peran penting sistem dalam meningkatkan keterbukaan melalui mekanisme pencatatan dan pelaporan yang lebih terstruktur. Temuan ini mengindikasikan bahwa pemanfaatan teknologi dalam pengelolaan keuangan desa berkontribusi nyata dalam memperkuat transparansi dan akuntabilitas. Namun demikian, efektivitas implementasi tidak hanya ditentukan oleh keberadaan sistem, tetapi juga oleh kesiapan infrastruktur digital serta kemampuan aparatur dalam mengoperasikannya. Oleh karena itu, peningkatan kualitas sumber daya manusia, pemerataan akses teknologi, dan pemanfaatan sistem secara optimal menjadi faktor penting dalam mendukung keberlanjutan digitalisasi keuangan desa.
Road Map Employee’s Individual Spirituality Menuju Job Performance Studi Kasus Pada Dosen Unissula Wati, Herlina; Hendar
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.v7i3.4077

Abstract

Penelitian ini bertujuan menganalisis pengaruh employee individual spirituality terhadap job performance pada dosen UNISSULA dengan intrinsic motivation dan job crafting sebagai variabel mediasi. Penelitian menggunakan pendekatan kuantitatif melalui penyebaran kuesioner kepada dosen, dan data dianalisis dengan metode Patrial Last Squares-Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukan bahwa spiritualitas individu berpengaruh positif terhadap intrinsic motivation dan job crafting, yang keduanya memperkuat hubungan terhadap kinerja dosen. Dengan demikian, semakin tinggi spiritualitas individu, semakin meningkat motivasi dan kreativitas dosen dalam menyesuaikan pekerjaan, sehingga berdampak pada peningkatan kinerja berdasarkan Tri Dharma Perguruan Tinggi.
The Application of Hedging Accounting Procedures in Light of the Challenges of Cybersecurity CSC and its Impact on Reducing Capital Risk: An Applied Study in a Sample of Banks Listed on the Iraq Stock Exchange Khattar, Shaima; AbdelAbbas, Nadia; Khafaji , Farah
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.v7i3.4088

Abstract

The research aims to apply hedging accounting procedures in light of cybersecurity challenges (CSC) And explaining the impact of that in discount risks head Money , in addition to identifying the most important procedures that can be used to minimize the financial risks to which economic units are exposed by helping in Dealing with Cases that no maybe In it Prediction In the future on face certainty and that Risks Finance It arises from side Finance at the facility , and it increases with more Accreditation on Debts, The danger It represents Possibilities midwife For measurement To achieve losses or non Get on Value That because Risk They differ on non Confirmation where that The last not midwife For measurement. The research population consists of banks listed on the Iraq Stock Exchange, while the research sample was selected purposively from three banks, namely Bank Mosul For development Investment and bank Baghdad and bank via Iraq For investment, the research was conducted over a five-year period, from 2018 to 2022. The research reached a number of conclusions, the most important of which was that the application of hedging accounting procedures in light of cybersecurity challenges (CSC) whenever to a reduction risks head Money in banks is the research sample.
The Role of E-Commerce in Shaping the Income of Traditional Traders: A Case Study of Segiri Market, Samarinda Aprilia, Nabila Anriani; Kurniati, Eka; Haspanti, Risa Puji; Hafifah, Febriyanti Nur; Azalia, Areta Nur Fatimah
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.v7i3.4101

Abstract

This research focuses on the effect of e-commerce on the income of traditional traders at Segiri Market in Samarinda. Using a quantitative approach, the study applies Ordinary Least Squares (OLS) with a simple linear regression model. In this model, e-commerce adoption serves as the independent variable, while traders’ income is the dependent variable. The results show that e-commerce has a positive and significant effect on traders’ income, with a regression coefficient of 0.647 and a p-value of 0.000. This indicates that greater use of e-commerce platforms leads to higher trader income. The constant value of 18.503 suggests that traders can still earn income without e-commerce, but at a lower level than those who actively use digital platforms. The t-test and F-test confirm the model’s statistical significance and reliability, with an F-value of 74.76 and a p-value of 0.000. An R² value of 0.567 means that 56.7% of the variation in income is explained by e-commerce adoption, while the remaining 43.3% is influenced by other factors. These findings support the Technology Acceptance Model (TAM), which emphasizes that perceived usefulness and ease of use encourage traditional traders to adopt digital technologies. Overall, e-commerce acts as a complementary strategy that increases income and strengthens competitiveness in traditional markets.
Pengaruh Rata-Rata Lama Sekolah Terhadap Tingkat Kemiskinan Kabupaten/Kota di Provinsi Sulawesi Tenggara Tahun 2021–2025 Astrawan, Putu; Meirizki, Lady
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.v7i3.4110

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Rata-Rata Lama Sekolah terhadap Tingkat Kemiskinan pada kabupaten/kota di Provinsi Sulawesi Tenggara periode 2021–2025 menggunakan pendekatan kuantitatif dengan analisis regresi data panel. Data penelitian diperoleh dari Badan Pusat Statistik dan diolah menggunakan EViews 12. Hasil penelitian menunjukkan bahwa Rata-Rata Lama Sekolah berpengaruh negatif dan signifikan terhadap Tingkat Kemiskinan dengan koefisien regresi sebesar -1,726 dan probabilitas 0,000. Koefisien determinasi (R²) sebesar 0,5785 menunjukkan bahwa sekitar 57,85% variasi tingkat kemiskinan dapat dijelaskan oleh variabel Rata-Rata Lama Sekolah. Temuan ini menegaskan bahwa peningkatan pendidikan formal melalui perpanjangan lama sekolah efektif dalam menurunkan tingkat kemiskinan dan meningkatkan kesejahteraan masyarakat.

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