Jurnal Ekonomi, Manajemen dan Akuntansi
type: channel
description: Jurnal JUEMA (Jurnal Ekonomi, Manajemen dan Akuntansi) dengan nomor registrasi ISSN 3063-2110 (Online) adalah jurnal peer-review, yang menyediakan forum untuk menerbitkan artikel ilmiah di bidang ekonomi, manajemen dan akuntansi, termasuk hasil penelitian asli, ulasan ilmiah baru, dan kritik atau komentar tentang ekonomi saat ini. Jurnal JUEMA (Jurnal Ekonomi, Manajemen dan Akuntansi) yang diterbitkan dua kali dalam setahun. Jurnal Ekonomi, Manajemen dan Akuntansi menerima artikel atau manuskrip di bidang ekonomi, manajemen keuangan, manajemen strategis, manajemen pemasaran, bisnis dan akuntasi keuangan, umum, dan perpajakan dari berbagai sumber, akademisi dan peneliti, baik nasional maupun internasional.
language: en
publication name: Jurnal Ekonomi, Manajemen dan Akuntansi
issn: 3063-2110
items: IMPLEMENTASI SISTEM AKUNTANSI BERBASIS AKRUAL DI DESA DAMPAKNYA TERHADAP TRANSPARANSI KEUANGAN
items: PENGARUH MEDIA SOSIAL, DESAIN KONTEN PEMASARAN, DAN PERSEPSI HARGA TERHADAP KEPUTUSAN PEMBELIAN PRODUK LOKAL OLEH MILENIAL DI ACEH TENGGARA
items: ANALISIS KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN METODE DUPONT PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2022-2024
items: PENGARUH PARTISIPASI MASYARAKAT DAN TRANSPARANSI PENGELOLAAN DANA DESA TERHADAP KEBERHASILAN PENGELOLAAN DANA DESA DI DESA PERAPAT HILIR KECAMATAN BABUSSALAM
items: PERAN STRATEGI PROMOSI DALAM MENINGKATKAN VOLUME PENJUALAN PADA PT ALFAMART KUTACANE
items: INTEGRASI TEKNOLOGI DALAM ORGANISASI: TINJAUAN LITERATUR MENGENAI DAMPAK, TANTANGAN, DAN STRATEGI TRANSFORMASI DIGITAL
items: PENGARUH DIGITAL MARKETING, INOVASI PRODUK, DAN MODAL USAHA TERHADAP KEBERLANJUTAN UMKM PENGOLAHAN IKAN DI KECAMATAN PACIRAN KABUPATEN LAMONGAN
items: PEMELIHARAAN SUMBER DAYA MANUSIA DALAM MANAJEMEN SDM: TENTANG PERAN, STRATEGI, DAN DAMPAKNYA TERHADAP PRAKTIK PEMELIHARAAN KARYAWAN
items: PENGARUH HARGA DAN KUALITAS PRODUK SERTA CITRA MEREK TERHADAP PENGAMBILAN KEPUTUSAN PEMBELIAN SEPATU NIKE DI KOMUNITAS EROS BASKETBALL KOTA SAMARINDA
items: PENGARUH FITUR LAYANAN, KEMUDAHAN DAN KEAMANAN TERHADAP KEPUASAN PENGGUNA E-WALLET APLIKASI DANA DI KABUPATEN KUTAI TIMUR
items: GAYA KEPEMIMPINAN, MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA PADA PERANGKAT DESA KECAMATAN SUBAH KAB. BATANG
items: PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 - 2021
items: PENGARUH AUDIT TENURE, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2019-2022
items: PENGARUH NILAI TAKSIRAN DAN UJRAH TERHADAP KEPUTUSAN NASABAH DALAM MENGGUNAKAN PRODUK GADAI EMAS PADA PT BANK SYARIAH INDONESIA, TBK CABANG MEDAN KAMPUNG BARU
items: PENGARUH KREATIVITAS DAN INOVASI TERHADAP KINERJA PEMASARAN PADA PT. PERKEBUNAN NUSANTARA II TANJUNG MORAWA
items: PENGARUH BUDAYA ORGANISASI DAN PELATIHAN TERHADAP KINERJA PEGAWAI PADA PT. MARAHE INTI ALAM PERKASA LANGKAT
items: PENGARUH KOMPETENSI DAN PEMBERIAN PENGHARGAAN TERHADAP SEMANGAT KERJA KARYAWAN PT. DEWA RENCANA KABUPATEN LANGKAT
items: PENGARUH DESKRIPSI PEKERJAAN DAN FASILITAS TERHADAP PRODUKTIVITAS KERJA KARYAWAN PT. SAMUDRA PANGAN LESTARI MEDAN
items: PENGARUH CITRA MEREK DAN STRATEGI PEMASARAN TERHADAP TINGKAT PENJUALAN DI PT. BINA USAHA MANDIRI SEJAHTERA MEDAN
items: PENGARUH METODE PENGAKUAN PENDAPATAN TERHADAP LABA PERUSAHAAN PT. TEBING TONDONG JAYA
items: ANALISIS PENGENDALIAN INTERNAL KAS DAN PIUTANG TERHADAP EFEKTIVITAS ARUS KAS PADA PT. SINAR LESTARI UTAMA

IMPLEMENTASI SISTEM AKUNTANSI BERBASIS AKRUAL DI DESA DAMPAKNYA TERHADAP TRANSPARANSI KEUANGAN
type: item
description: This study aims to analyze the effect of the Implementation of Accrual-Based Accounting System (SA-Akrual) on Financial Transparency in Kuta Mijele Village, Southeast Aceh. The research background is driven by the demands of good governance and the substantial allocation of Village Funds, which require accountable and transparent management. The research method employed a quantitative approach with data collection through questionnaires distributed to 40 respondents comprising village officials and community leaders. Data were analyzed using simple linear regression with the help of SPSS 25. The results prove that the Implementation of SA-Akrual has a positive and significant effect on Financial Transparency, as indicated by a regression coefficient of 0.648 and a significance of 0.000. The SA-Akrual variable contributes 41.2% to explaining the variation in Financial Transparency, while the remaining 58.8% is influenced by other factors outside the model. Qualitative findings reveal that the mechanism of influence occurs through process standardization, improved information quality, and the creation of a clear audit trail. Key supporting factors include the leadership commitment of the village head and community participation. This study concludes that SA-Akrual acts as a catalyst for transparency but needs to be supported by enhanced human resource capacity and more effective information dissemination strategies. Practical recommendations are directed at the village government for ongoing training and innovation in presenting financial reports that are easily understood by the community
subject: Articles
  topic: section
subject: Accrual Based Accounting System
  topic: keywords
subject: Financial Transparency
  topic: keywords
subject: Accountability
  topic: keywords
creator: Afrizal Batubara
creator: Rina Malahayati
creator: Gundahara Gundahara
rights: Copyright (c) 2026 Jurnal Ekonomi, Manajemen dan Akuntansi
date: 2025-11-30
publication date: 2025-11-30
starting page: 95
ending page: 106

PENGARUH MEDIA SOSIAL, DESAIN KONTEN PEMASARAN, DAN PERSEPSI HARGA TERHADAP KEPUTUSAN PEMBELIAN PRODUK LOKAL OLEH MILENIAL DI ACEH TENGGARA
type: item
description: This study examines the influence of social media, marketing content design, and price perception on the purchasing decisions of local products among millennials in Aceh Tenggara Regency. The research is motivated by the increasing role of digital technology and social media in shaping consumer behavior, particularly among millennials, who show a strong preference for engaging, informative, and visually appealing digital content. Understanding how these factors affect purchasing decisions is critical for local businesses seeking to enhance their competitiveness in the digital marketplace. This research employs a quantitative approach using a survey method, distributing structured questionnaires to 100 millennial respondents aged 20–35 years who have previously purchased local products. Data collected were analyzed using multiple linear regression to determine both the partial and simultaneous effects of the three independent variables on purchasing decisions. The results reveal that social media, marketing content design, and price perception significantly influence the buying decisions of millennials, both individually and collectively. These findings suggest that local SMEs can enhance consumer interest and loyalty by leveraging effective digital marketing strategies, including creative content presentation and appropriate pricing policies. Furthermore, the study provides insights for regional governments to support adaptive promotional initiatives that strengthen local product visibility and competitiveness in the digital era. This research contributes to the understanding of millennial consumer behavior and practical marketing strategies for local product development.
subject: Articles
  topic: section
subject: Social Media
  topic: keywords
subject: Marketing Content Design
  topic: keywords
subject: Price Perception
  topic: keywords
subject: Purchasing Decision
  topic: keywords
subject: Local Products
  topic: keywords
creator: Ayu Ara
creator: Sabitah Sabitah
creator: Muridha Hasan
rights: Copyright (c) 2026 Jurnal Ekonomi, Manajemen dan Akuntansi
date: 2025-11-30
publication date: 2025-11-30
starting page: 56
ending page: 69

ANALISIS KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN METODE DUPONT PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2022-2024
type: item
description: This study analyzes the influence of Net Profit Margin (NPM), Total Asset Turnover (TATO), and Equity Multiplier (EM) on Return on Equity (ROE) across 13 companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This timeframe is crucial for capturing the post-pandemic recovery dynamics marked by inflation and rising interest rates. The analytical method employed was panel data regression using the Fixed Effect Model (FEM). The findings indicate that simultaneously, NPM, TATO, and EM have a significant influence on ROE, with the model explaining approximately 78.5% of the ROE variation. Partially, NPM and TATO were both found to have a positive and significant effect on ROE. This confirms that operational efficiency (NPM) in managing costs and asset utilization efficiency (TATO) in generating sales are fundamental factors for boosting equity profitability. However, the Equity Multiplier (EM) showed a positive coefficient but was not statistically significant (p-value 0.084, above the 5% threshold) toward ROE. The insignificance of EM is interpreted as a potential result of increased debt costs due to rising interest rates, which could neutralize the positive effects of leverage. The implications of this study highlight the need for company management to focus on operational strengths and asset efficiency as the key sustainable drivers of ROE
subject: Articles
  topic: section
subject: Return on Equity (ROE)
  topic: keywords
subject: Net Profit Margin (NPM)
  topic: keywords
subject: Total Asset Turnover (TATO)
  topic: keywords
subject: Equity Multiplier (EM)
  topic: keywords
subject: Dupont Analysis
  topic: keywords
creator: Pajar Anugrah
creator: Ardi Hirmansah
creator: Rina Malahayati
rights: Copyright (c) 2026 Jurnal Ekonomi, Manajemen dan Akuntansi
date: 2025-11-30
publication date: 2025-11-30
starting page: 70
ending page: 80

PENGARUH PARTISIPASI MASYARAKAT DAN TRANSPARANSI PENGELOLAAN DANA DESA TERHADAP KEBERHASILAN PENGELOLAAN DANA DESA DI DESA PERAPAT HILIR KECAMATAN BABUSSALAM
type: item
description: This study aims to analyze the influence of community participation and transparency on the success of village fund management in Perapat Hilir Village, Babussalam District, Southeast Aceh Regency. The background of this study is based on the importance of implementing the principles of good governance, especially in the management of village funds, which requires active community involvement and openness of information from the village government. This study uses a quantitative approach with a survey method, where data is collected by distributing questionnaires to respondents who are directly involved in the management and utilization of village funds. The results of the analysis show that transparency has a significant influence on the success of village fund management, while community participation has not made a significant contribution partially. However, simultaneously, both variables play an important role in influencing the level of success of village fund management. This finding confirms that openness of information carried out consistently and systematically by the village government is a key factor in encouraging accountability and effectiveness in the use of village funds. This study has implications for strengthening more transparent and participatory village governance policies. In addition, this study is also expected to be a reference for further research in examining other variables that also influence the effectiveness of village fund management in various regional contexts
subject: Articles
  topic: section
subject: Community Participation
  topic: keywords
subject: Transparency,
  topic: keywords
subject: Village Funds
  topic: keywords
subject: Management
  topic: keywords
creator: Muhammad Rejeki Gaos
creator: Rila Maufira
creator: Edi Jamaris
rights: Copyright (c) 2026 Jurnal Ekonomi, Manajemen dan Akuntansi
date: 2025-11-30
publication date: 2025-11-30
starting page: 107
ending page: 119

PERAN STRATEGI PROMOSI DALAM MENINGKATKAN VOLUME PENJUALAN PADA PT ALFAMART KUTACANE
type: item
description: In an effort to retain its customers, PT. Alfamart is required to be responsive and meticulous in understanding customer desires and satisfaction. Alfamart runs weekly promotions every month. The researcher wanted to determine whether these weekday promotional prices have an impact. Meanwhile, with the increasing competition, minimarkets in Medan often publish brochures containing promotional prices at specific times. The purpose of this study was to determine and analyze "The Role of Promotional Strategies in Increasing Sales Volume at PT. Alfamart Kutacane." This study used a quantitative approach, a research method based on the philosophy of positivism, to examine a specific population or sample. The data source was consumers shopping at Alfamart Kutacane by distributing questionnaires, and respondents' answers were measured using a Likert scale. Secondary data, sourced from the company, included sales data, a general overview of the company, and its organizational structure. The collected data was analyzed using SPSS software, consisting of descriptive statistical tests, classical assumption tests, simple linear regression, and partial hypothesis tests and coefficients of determination. The results showed that promotion partially had a positive and significant effect on sales volume at PT Alfamart Kutacane. The adjusted R-square value was 0.514, indicating that the promotion variable could explain 51.4% of the variation in sales volume at PT Alfamart Kutacane, while the remaining 48.6% was explained by independent variables not examined, such as service quality and promotion.
subject: Articles
  topic: section
subject: Strategis
  topic: keywords
subject: Promotion
  topic: keywords
subject: Sales Volume
  topic: keywords
creator: Desy Lopiga
creator: Nasruddin Nasruddin
creator: Bahrul Ilmi
rights: Copyright (c) 2026 Jurnal Ekonomi, Manajemen dan Akuntansi
date: 2025-11-30
publication date: 2025-11-30
starting page: 81
ending page: 94

INTEGRASI TEKNOLOGI DALAM ORGANISASI: TINJAUAN LITERATUR MENGENAI DAMPAK, TANTANGAN, DAN STRATEGI TRANSFORMASI DIGITAL
type: item
description: Digital transformation has become an essential requirement for organizations aiming to enhance efficiency, productivity, and competitiveness in the rapidly evolving digital era. The integration of advanced technologies offers various benefits, including streamlined operational processes, improved employee performance, and the promotion of organizational innovation. Nevertheless, digital transformation also presents several challenges, such as concerns over data security, resistance from employees toward change, and the substantial costs associated with implementation. This literature review examines the impacts, challenges, and strategies associated with digital transformation in organizational contexts. Findings indicate that successful transformation requires a clearly defined digital vision and strategy, the provision of comprehensive employee training to strengthen digital competencies, and the adoption of effective change management practices. Furthermore, organizations must prioritize robust data protection measures and invest in flexible systems capable of adapting to continuous technological advancements. The study contributes to the broader understanding of technology adoption by providing insights into practical strategies for managing digital transformation effectively. It offers valuable recommendations for organizational leaders seeking to leverage technological innovations while mitigating associated risks. Ultimately, digital transformation is not merely a technological shift but also a strategic initiative that demands organizational commitment, adaptability, and continuous capability development
subject: Articles
  topic: section
subject: Digital transformation
  topic: keywords
subject: Technology Integration
  topic: keywords
subject: Organizations
  topic: keywords
subject: Impact
  topic: keywords
subject: Challenges
  topic: keywords
creator: Rinda Nofiana
creator: Achica Erika
creator: Adelia Chicha N
creator: Indita Ressa
creator: Rauly Sijabat
rights: Copyright (c) 2025 Jurnal Ekonomi, Manajemen dan Akuntansi
date: 2025-04-30
publication date: 2025-04-30
starting page: 41
ending page: 48

PENGARUH DIGITAL MARKETING, INOVASI PRODUK, DAN MODAL USAHA TERHADAP KEBERLANJUTAN UMKM PENGOLAHAN IKAN DI KECAMATAN PACIRAN KABUPATEN LAMONGAN
type: item
description: Micro, Small, and Medium Enterprises (MSMEs) in fish processing in Paciran District, Lamongan Regency, face various challenges in maintaining business sustainability, especially in the digital era. Factors such as Digital Marketing, Product Innovation, and Business Capital are believed to play a significant role in helping MSMEs grow and survive amid increasingly fierce competition. This study aims to analyze the influence of Digital Marketing, Product Innovation, and Business Capital, both partially and simultaneously, and to identify the most dominant variable affecting the Business Sustainability of fish processing MSMEs. The research method used is quantitative with a descriptive approach. The sample consisted of 85 MSME actors, determined by random sampling method based on Hair et al.'s formula. Data analysis was performed using validity, reliability, classic assumption tests, and multiple linear regression with SPSS 30 software. The results show that Digital Marketing, Product Innovation, and Business Capital simultaneously have a positive and significant effect on business sustainability. Partially, Digital Marketing and Product Innovation have a positive and significant effect, while Business Capital is not significant. Product Innovation is the most dominant variable influencing the Business Sustainability of fish processing MSMEs in Paciran District
subject: Articles
  topic: section
subject: Digital Marketing
  topic: keywords
subject: Product Innovation
  topic: keywords
subject: Business Capita
  topic: keywords
subject: Business Sustainability
  topic: keywords
creator: Sani Rusminah
creator: Muhammad Imron Hamzah
creator: Alfi Manzilatur Rohmah
rights: Copyright (c) 2025 Jurnal Ekonomi, Manajemen dan Akuntansi
date: 2025-04-30
publication date: 2025-04-30
starting page: 31
ending page: 40

PEMELIHARAAN SUMBER DAYA MANUSIA DALAM MANAJEMEN SDM: TENTANG PERAN, STRATEGI, DAN DAMPAKNYA TERHADAP PRAKTIK PEMELIHARAAN KARYAWAN
type: item
description: Maintenance of Human Resources (HR) is an important part of human resource management aims to maintain continuity, well-being, and labor productivity. In the course of HR Management, this material includes aspects such as compensation, benefits, work safety, health, industrial relations, and work and personal life balance. Effective maintenance strategy can improve motivation, job satisfaction, and loyalty, while suppressing the attendance and turnover. In addition to focusing on the physical and material aspects, maintenance of HR also pays attention to the psychological and social needs of employees. A successful organization is an organization that is able to treat its human resources as the main asset. In lectures, this material is enriched with theories, case studies, and managerial practices so that students are able to understand and apply the concepts of HR maintenance in the world of work. Thus, HR maintenance is one of the keys in creating a productive, harmonious and sustainable work environment
subject: Articles
  topic: section
subject: HR Maintenance
  topic: keywords
subject: Compensation
  topic: keywords
subject: Welfare
  topic: keywords
subject: Work Safety
  topic: keywords
subject: Job Satisfaction
  topic: keywords
creator: Achica Erika
creator: Adelia Chicha N
creator: Rinda Nofiana
creator: Indita Ressa A
creator: Rauly Sijabat
rights: Copyright (c) 2025 Jurnal Ekonomi, Manajemen dan Akuntansi
date: 2025-04-30
publication date: 2025-04-30
starting page: 49
ending page: 55

PENGARUH HARGA DAN KUALITAS PRODUK SERTA CITRA MEREK TERHADAP PENGAMBILAN KEPUTUSAN PEMBELIAN SEPATU NIKE DI KOMUNITAS EROS BASKETBALL KOTA SAMARINDA
type: item
description: This study aims to examine the influence of price, product quality, and brand image on purchasing decisions for Nike shoes among members of the Eros Basketball community in Samarinda City. Nike was selected due to its strong brand presence and popularity among athletes and sports enthusiasts. The population of this research consists of active members of the Eros Basketball community, with a sample size of 100 respondents. A quantitative approach was employed, using survey methods via a questionnaire distributed online through Google Form. The collected data were analyzed using the latest version of SPSS to determine the significance of the relationship between independent variables and the dependent variable purchase decisions. The analysis results reveal that product quality has a significant and positive impact on purchasing decisions. This highlights the importance of comfort, durability, and design in attracting consumers. In contrast, price does not have a significant influence, indicating that community members tend to prioritize product quality over cost when making purchase decisions. Moreover, brand image also shows a significant effect, suggesting that the perception of Nike’s excellence, reputation, and symbolic value strongly contributes to consumer decision-making processes.
subject: Articles
  topic: section
subject: Price, Quality
  topic: keywords
subject: Brand Image
  topic: keywords
subject: Purchase Decision
  topic: keywords
creator: Muhammad Khairon
creator: Saida Zainurrosalamia Za
rights: Copyright (c) 2025 Jurnal Ekonomi, Manajemen dan Akuntansi
date: 2025-07-04
publication date: 2025-07-04
starting page: 1
ending page: 12

PENGARUH FITUR LAYANAN, KEMUDAHAN DAN KEAMANAN TERHADAP KEPUASAN PENGGUNA E-WALLET APLIKASI DANA DI KABUPATEN KUTAI TIMUR
type: item
description: Indonesia is a country experiencing rapid technological development, including the adoption of financial technologies such as e-wallets. One of the popular e-wallet applications is Dana, which is used by many people in various regions, including Kutai Timur Regency. Kutai Timur, with its diverse population and increasing transaction needs, is an ideal location to study the factors influencing e-wallet user satisfaction. This study aims to examine the influence of service features, ease of use, and security on the satisfaction of Dana e-wallet users in Kutai Timur Regency. The independent variables in this study are service features, ease of use, and security, while the dependent variable is satisfaction. The population in this study consists of Dana e-wallet users who have used the application. This research employs purposive sampling and non-probability sampling techniques, with a sample size of 200 respondents. The type of data used is quantitative data, obtained directly through questionnaires. Data analysis in this study was conducted using Partial Least Square (PLS) with SmartPLS 4.0 to test validity, reliability, and the coefficient of determination (R2), as well as hypothesis testing. The results of this study indicate that service features have a positive and significant effect on satisfaction, while ease of use has a positive but not significant effect on satisfaction. Security has a positive and significant effect on the satisfaction of Dana e-wallet users in Kutai Timur Regency.
subject: Articles
  topic: section
creator: Ahmad Habibi
creator: Saida Zainurrosalamia Za
rights: Copyright (c) 2025 Jurnal Ekonomi, Manajemen dan Akuntansi
date: 2025-07-04
publication date: 2025-07-04
starting page: 22
ending page: 30

GAYA KEPEMIMPINAN, MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA PADA PERANGKAT DESA KECAMATAN SUBAH KAB. BATANG
type: item
description: This research examines Village Apparatus in Subah District, Batang Regency. This research aims to determine the influence of leadership style, motivation and work environment on job satisfaction of village officials in Subah District, Kab. Stem. The research method in this research is quantitative descriptive analysis. The population in this research is 17 villages in the Subah sub-district with a total of 204 village officials, while the sample in this research is 204 village officials. Determining the sample size used the saturated sampling technique method. Data analysis in this study used the SPSS Version 26 program. The analysis technique used multiple linear regression. The results of this research are that the leadership style variable has a positive and significant effect on job satisfaction, the motivation variable has a positive and significant effect on job satisfaction and the work environment has a positive effect on job satisfaction
subject: Articles
  topic: section
subject: Leadership Style
  topic: keywords
subject: Motivation
  topic: keywords
subject: Work Environment
  topic: keywords
subject: Job Satisfaction
  topic: keywords
creator: Fatria Adianto
creator: Rr Hawik Ervina
creator: Rita Meiriyanti
rights: Copyright (c) 2025 Jurnal Ekonomi, Manajemen dan Akuntansi
date: 2025-07-04
publication date: 2025-07-04
starting page: 13
ending page: 21

PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 - 2021
type: item
description: The purpose of this research is to determine the influence of environmental performance on company value in companies listed on the BEI in 2017-2021, partially and simultaneously. The research population is all companies that participated in Proper from 2017-2021 and were listed on the Indonesia Stock Exchange (BEI) from 2017-2021. with a sampling technique based on criteria using purposive sampling. The samples obtained were based on the criteria of 16 companies listed on the Indonesian Stock Exchange. The type of research is quantitative with a causal associative approach. The data analysis technique used is quantitative with descriptive statistics using SPSS v.25. Based on the results of the partial test, the following equation can be formulated as the t-calculated value (4.710) > t-table (1.99) and sig value (0.000) < 0.05 so it can be concluded that environmental performance
subject: Articles
  topic: section
subject: Peformance
  topic: keywords
subject: Company value
  topic: keywords
subject: Company performance
  topic: keywords
creator: Zonarico Karo-Karo
creator: Aditya Amanda Pane
creator: Ali Usman
rights: Copyright (c) 2024 Jurnal Ekonomi, Manajemen dan Akuntansi
date: 2024-12-10
publication date: 2024-12-10
starting page: 113
ending page: 127

PENGARUH AUDIT TENURE, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2019-2022
type: item
description: The aim of this research is to determine the effect of audit tenure, audit rotation and company size on audit quality in food and beverage sub-sector manufacturing companies listed on the IDX in 2019-2022, partially and simultaneously. The research design used is an associative approach. The population in this study was 88 Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2022 period with a sampling technique based on criteria using purposive sampling, namely Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange in the period 2019-2022 as many as 88 companies. Based on these criteria, the research sample is 26 companies in the Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange starting in 2019-2022. In this research, the type of data used is quantitative data. The data source used in this research was obtained from the Indonesia Stock Exchange (BEI) website. The data collection method used in this research is documentation techniques. The documentation technique in this research was carried out by collecting secondary data in the form of research via the Indonesian Stock Exchange (BEI) via www.idx.co.id. The data analysis method uses multiple linear regression analysis with SPSS.25 Based on the results of the t test that has been carried out, it can be concluded that audit tenure has no effect on quality, audit rotation has no effect on audit quality, company size has no effect on audit quality. Based on the results of the F test, it was concluded that audit tenure, audit rotation, company size had a simultaneous positive and significant effect on audit quality
subject: Articles
  topic: section
subject: Audit tenure
  topic: keywords
subject: Audit rotation
  topic: keywords
subject: Company size
  topic: keywords
subject: Audit quality
  topic: keywords
creator: Maria Mercedes Br. Aritonang
creator: Rana Fathinah Ananda
creator: Aditya Amanda Pane
rights: Copyright (c) 2024 Jurnal Ekonomi, Manajemen dan Akuntansi
date: 2024-12-10
publication date: 2024-12-10
starting page: 98
ending page: 112

PENGARUH NILAI TAKSIRAN DAN UJRAH TERHADAP KEPUTUSAN NASABAH DALAM MENGGUNAKAN PRODUK GADAI EMAS PADA PT BANK SYARIAH INDONESIA, TBK CABANG MEDAN KAMPUNG BARU
type: item
description: This study aims to determine the effect of estimated value and ujrah on customer decisions in using gold pawn products at PT Bank Syariah Indonesia, Tbk Medan Kampung Baru Branch. The population in this study was customers who pawned gold at PT Bank Syariah Indonesia, Tbk Medan Kampung Baru Branch, which was 355 people. The selection of samples in this study was based on calculations put forward by Slovin so that the sample obtained amounted to 78 respondents. Data processing is carried out with the SPSS Statistics 21 program tool. The data analysis techniques used are validity tests, reliability tests, classical assumption tests, multiple linear regression tests and hypothesis tests. The results of this study show that the estimated value has a positive and significant effect on customer decisions, ujrah has a positive and insignificant effect on customer decisions while the estimated value and ujrah simultaneously have a positive and significant effect on customer decisions. .
subject: Articles
  topic: section
subject: Estimated value
  topic: keywords
subject: Ujrah
  topic: keywords
subject: Customer decision
  topic: keywords
creator: Iqbal Nur Hidayat
creator: Aditya Amanda Pane
creator: Rana Fathinah Ananda
rights: Copyright (c) 2024 Jurnal Ekonomi, Manajemen dan Akuntansi
date: 2024-12-10
publication date: 2024-12-10
starting page: 128
ending page: 139

PENGARUH KREATIVITAS DAN INOVASI TERHADAP KINERJA PEMASARAN PADA PT. PERKEBUNAN NUSANTARA II TANJUNG MORAWA
type: item
description: The purpose of this research is to analysis the influence of creativity and innovation to the product marketing in PT. Perkebunan Nusantara II (Persero) Tanjung Morawa. The method used in sampling was total sampling to 53 person respondent. The result of the research by parcial creativity has positive influence to the product marketing with regression coefficient 0,653, the same with it innovation has positive influence to the product marketing. The result of the research by simultant creativity and innovation influence to the marketing product because Fhitung > Ftabel, with value 7,286 > 3,18.
subject: Articles
  topic: section
subject: Creativity
  topic: keywords
subject: Innovation
  topic: keywords
subject: Marketing product
  topic: keywords
creator: Cindy Margareta
creator: Kristanty Nadapdap
creator: Tiur Rajagukguk
rights: Copyright (c) 2024 Jurnal Ekonomi, Manajemen dan Akuntansi
date: 2024-12-10
publication date: 2024-12-10
starting page: 75
ending page: 86

PENGARUH BUDAYA ORGANISASI DAN PELATIHAN TERHADAP KINERJA PEGAWAI PADA PT. MARAHE INTI ALAM PERKASA LANGKAT
type: item
description: Organizational culture needs to be transformed periodically according to the human resources (employees) in the company, so that the company's goals have an optimal impact on employee performance through training programs provided by the company which will also help to improve employee performance where optimal employee performance will be able to help companies in achieving goals are becoming faster. This study aims to determine and analyze the influence of organizational culture and training on employee performance at PT. Marahe Inti Alam Perkasa Langkat. The type of research used is associative. The sampling technique used was a total sampling technique with a total of fifty-five participants. The results of this study were obtained Organizational culture has a positive and significant effect on employee performance, with a tcount of 6,792> a t-table value of 2,006. Training has a positive and significant effect on employee performance, with a t-count of 11.064> a t-table value of 2.006 and organizational culture and training have a positive and significant effect on employee performance, with an F-value of 78.875> a t-table value of 3.170 or a significance value of 0.000 <alpha (0.05). Expected For companies, it can create an organizational culture and training that is more appropriate or in accordance with the working conditions of employees so that they are increasingly able to create and optimal employee performance.
subject: Articles
  topic: section
subject: Organizational Culture
  topic: keywords
subject: Training
  topic: keywords
subject: Employee Performance
  topic: keywords
creator: Ade Sitepu
creator: Supriono
rights: Copyright (c) 2024 Jurnal Ekonomi, Manajemen dan Akuntansi
date: 2024-12-10
publication date: 2024-12-10
starting page: 87
ending page: 97

PENGARUH KOMPETENSI DAN PEMBERIAN PENGHARGAAN TERHADAP SEMANGAT KERJA KARYAWAN PT. DEWA RENCANA KABUPATEN LANGKAT
type: item
description: Employee work spirit must be considered, because work spirit is a person's desire and sincerity in doing their job well and discipline to achieve maximum work performance. The purpose of this study was to see the effect of competence and reward on employee work spirit at PT. Dewa Rencana, Langkat Regency. PT. Dewa Rencana Langkat is a company engaged in palm oil processing. The phenomenon that occurs in the company is a decrease in employee work spirit. One of the things that causes a decrease in employee work spirit is competence and reward. The company does not place employees according to their competence, as a result employees often find it difficult to understand their work. The company does not have a good reward system. The population in this study were all employees in the company totaling 30 people. The sample was taken using a saturated sampling technique where all members of the population were used as samples. Thus, the sample in this study amounted to 30 people. The results of the simultaneous hypothesis test showed that simultaneously the competency and reward variables had a significant effect on employee work spirit at PT. Dewa Rencana. Partially, each competency and reward variable had a significant effect on employee work spirit at PT. Dewa Rencana
subject: Articles
  topic: section
subject: Competence
  topic: keywords
subject: Reward
  topic: keywords
subject: Work Spirit
  topic: keywords
creator: Supriadi Siagian
rights: Copyright (c) 2024 Jurnal Ekonomi, Manajemen dan Akuntansi
date: 2024-03-30
publication date: 2024-03-30
starting page: 66
ending page: 74

PENGARUH DESKRIPSI PEKERJAAN DAN FASILITAS TERHADAP PRODUKTIVITAS KERJA KARYAWAN PT. SAMUDRA PANGAN LESTARI MEDAN
type: item
description: Work productivity essentially includes an attitude that always has the view that today's work methods must be better than yesterday's work methods and the work that can be achieved tomorrow must be more or of higher quality than the work achieved today. The job description does not discuss the problem of people or employees in the company, but issues regarding the scope of activities, basic functions, main tasks, job names, authorities, responsibilities, assessment criteria and also the results. Work facilities in principle focus on office or company work, namely helping to serve various activities or smooth work and also being a means of support in various company activities that are physical and can be used in normal company activities. This research uses quantitative descriptive research. The sampling technique used a saturated sample. The research scale used is a Likert scale.Partially, it was found that the job description variable had a significant effect on the work productivity of PT. Samudra Pangan Lestari. Partially it was found that the facility variable had a significant effect on the work productivity of PT. Samudra Pangan Lestari. Simultaneously there is a significant influence between the variable job description and facilities on the work productivity of employees of PT. Samudra Pangan Lestari
subject: Articles
  topic: section
subject: Job description
  topic: keywords
subject: Facilities
  topic: keywords
subject: Work productivity
  topic: keywords
creator: Eldo Wijaya
rights: Copyright (c) 2023 Jurnal Ekonomi, Manajemen dan Akuntansi
date: 2023-11-20
publication date: 2023-11-20
starting page: 53
ending page: 66

PENGARUH CITRA MEREK DAN STRATEGI PEMASARAN TERHADAP TINGKAT PENJUALAN DI PT. BINA USAHA MANDIRI SEJAHTERA MEDAN
type: item
description: Marketing strategy is an effort to market a product, be it a product or service, using a certain pattern of plans and tactics so that the number of sales becomes higher. The level of sales is the amount offered by a company by industrial users using distributors. The method used in this study is a survey approach, this type of research is quantitative descriptive and the nature of this research is explanatory research. The population in this study were all employees of PT. Bina Usaha Mandiri Sejahtera Medan, amounting to 84 people with sampling using saturated sampling is 84 people. The method of data collection is done by distributing a list of statements, observations and documentation studies. Variables are measured with a Likert scale. The model of data analysis used to answer hypotheses is multiple regression. The results showed that the brand image and marketing strategy together had a positive effect on the level of sales of PT. Bina Usaha Mandiri Sejahtera Medan. Partially, each variable has an influence on the level of sales and also has a significant effect between the two variables simultaneously on the level of sales of PT. Bina Usaha Mandiri Sejahtera Medan
subject: Articles
  topic: section
subject: Brand image
  topic: keywords
subject: Marketing strategy
  topic: keywords
subject: Sales level
  topic: keywords
creator: Cindy Prilnes
rights: Copyright (c) 2023 Jurnal Ekonomi, Manajemen dan Akuntansi
date: 2023-11-20
publication date: 2023-11-20
starting page: 40
ending page: 52

PENGARUH METODE PENGAKUAN PENDAPATAN TERHADAP LABA PERUSAHAAN PT. TEBING TONDONG JAYA
type: item
description: The purpose of this study is to find the relationship between marketing mix and communication towards customer loyalty. The marketing mix and communication have a close relationship to increase customer loyalty. If the marketing mix and communication is done well, it will give satisfaction to the customer so that the customer will continue to use the company's products in the future. The research methodology that is being used to measure is by survey, the type of research is quantitative descriptive and the nature of this research is explanatory research. The populations in this research were customers of PT. Bank Maspion Indonesia, Tbk Medan Branch as many as 163 people with a sample of 116 people. The method of data collections are done by distributing questionnaires, interviews, and literature studies. The variable was measured by a Likert scale. The data analysis model that has been used to answer the hypothesis is multiple regression. The results showed that marketing mix and communication simultaneously have a significant affect on customer loyalty at PT. Bank Maspion Indonesia, Tbk Medan Branch. Partially, the marketing mix does not have a significant affect on customer loyalty at PT. Bank Maspion Indonesia, Tbk Medan Branch and communication has a significant affect on customer loyalty at PT. Bank Maspion Indonesia, Tbk Medan Branch
subject: Articles
  topic: section
subject: Marketing mix
  topic: keywords
subject: Communication
  topic: keywords
subject: Customer loyalty
  topic: keywords
creator: Shelly Carolina
rights: Copyright (c) 2023 Jurnal Ekonomi, Manajemen dan Akuntansi
date: 2023-11-20
publication date: 2023-11-20
starting page: 26
ending page: 39

PENGARUH METODE PENGAKUAN PENDAPATAN TERHADAP LABA PERUSAHAAN PT. TEBING TONDONG JAYA
type: item
description: Nowadays, financial reports in companies are very necessary for both external and internal company interests. For external company purposes, financial reports are used, for example, to obtain loans from external parties. Financial reports are used as a benchmark for external parties to assess the company's financial condition. Meanwhile, for internal parties, financial reports are used by management to make decisions for activities related to the company's financial condition. Therefore, the revenue recognition method used by the company is also in the spotlight in preparing the company's financial reports, especially the profit and loss report. Because the revenue recognition method used affects the nominal sales figures in a period. The formulation of the problem in this research is whether the effect of using the income recognition method on PT company profits. Tondong Jaya Cliffs. The method used in this research is a descriptive method with research techniques including: library research, field research by means of observation, interviews, and online research. The results of the research show that the revenue recognition method used by the company has a real effect on PT company profits. Tebing Tondong Jaya and at the same time influences the company's financial reports, especially the profit and loss report. Where the company uses the cash basis method as its revenue recognition method. The advice given by the author is that companies should apply the accrual basis method in recognizing income, apart from that the profit and loss report will also be more accurate with the use of the accrual basis method
subject: Articles
  topic: section
subject: Method
  topic: keywords
subject: Recognition
  topic: keywords
subject: Revenue
  topic: keywords
subject: Profit
  topic: keywords
creator: Selvy
rights: Copyright (c) 2023 Jurnal Ekonomi, Manajemen dan Akuntansi
date: 2023-11-20
publication date: 2023-11-20
starting page: 15
ending page: 24

ANALISIS PENGENDALIAN INTERNAL KAS DAN PIUTANG TERHADAP EFEKTIVITAS ARUS KAS PADA PT. SINAR LESTARI UTAMA
type: item
description: Basically, the main goal of the company is to maximize profits, maximize company growth and ensure company survival. The research method used in this research is a descriptive method, namely a research method by studying the methods used to describe or describe a collection of data or the results of observations that have been made. The aim is to provide an overview of the data or object being studied so that the data presented can be easily understood by other people who read it. The research results show that there is an organizational structure and employee job descriptions that reflect the duties and responsibilities of each employee from each department in the company, and encourage employees to comply with existing regulations, there is also a division of functions related to authority, monitoring, recording and Cash storage includes procedures related to company cash and the implementation of monitoring cash receipt and distribution reports received by the Finance Department. The company implements 4 credit limit conditions such as Capacity, Collateral, Character and Condition, so that it is sufficient to create internal control of cash and credit within PT. Sinar Lestari Utama is quite effective and efficient which intentionally or unintentionally provides effectiveness in the cash flow report
subject: Articles
  topic: section
subject: Internal control
  topic: keywords
subject: Receivables
  topic: keywords
subject: Cash
  topic: keywords
creator: Regina Jaya
rights: Copyright (c) 2023 Jurnal Ekonomi, Manajemen dan Akuntansi
date: 2023-11-20
publication date: 2023-11-20
starting page: 01
ending page: 14