Pub Date : 2024-07-07DOI: 10.35449/jemasi.v20i1.683
Nafilatul Muktafia, Tatik Suryani
Kajian ini mencoba mengevaluasi sekaligus mencari tahu pengaruh penerapan job enrichment, enlargement dan kesejahteraan psikologi terhadap kepuasan kerja baik secara langsung maupun dimediasi oleh faktor kinerja karyawan di PT. X Cabang Cibitung. Populasi penelitian sebanyak 119 karyawan PT. X Cabang Cibitung Bekasi menggunakan sampel jenuh. Pengumpulan data dengan kuesioner, namun kuesioner yang kembali berjumlah 70 kuesioner jadi sampel yang digunakan adalah 70 responden. Analaisis data menggunakan Smart Partial Least Square (Smart-PLS). Hasil penelitian menunjukkan Job enrichment berpengaruh positif dan tidak signifikan terhadap kepuasan, Job enrichment berpengaruh positif dan tidak signifikan terhadap kinerja, Job enlargement berpengaruh negatif dan tidak signifikan terhadap kepuasan, Job enlargement berpengaruh positif dan signifikan terhadap kinerja, Kesejahteraan psikologis berpengaruh positif dan signifikan terhadap kepuasan, Kesejahteraan psikologis berpengaruh positif dan signifikan terhadap kinerja, kinerja karyawan berpengaruh positif dan tidak signifikan terhadap kepuasan kerja, Job enrichment berpengaruh positif dan tidak signifikan terhadap kepuasan kerja melalui kinerja karyawan, Job enlargement berpengaruh positif dan tidak signifikan terhadap kepuasan kerja melalui kinerja, Kesejahteraan psikologis berpengaruh positif dan tidak signifikan terhadap kepuasan kerja melalui kinerja.
{"title":"PENGARUH JOB ENRICHMENT, JOB ENLARGEMENT DANKESEJAHTERAAN PSIKOLOGI TERHADAP KEPUASAN KARYAWAN DENGAN KINERJA KARYAWAN SEBAGAI VARIABEL INTERVENING","authors":"Nafilatul Muktafia, Tatik Suryani","doi":"10.35449/jemasi.v20i1.683","DOIUrl":"https://doi.org/10.35449/jemasi.v20i1.683","url":null,"abstract":"Kajian ini mencoba mengevaluasi sekaligus mencari tahu pengaruh penerapan job enrichment, enlargement dan kesejahteraan psikologi terhadap kepuasan kerja baik secara langsung maupun dimediasi oleh faktor kinerja karyawan di PT. X Cabang Cibitung. Populasi penelitian sebanyak 119 karyawan PT. X Cabang Cibitung Bekasi menggunakan sampel jenuh. Pengumpulan data dengan kuesioner, namun kuesioner yang kembali berjumlah 70 kuesioner jadi sampel yang digunakan adalah 70 responden. Analaisis data menggunakan Smart Partial Least Square (Smart-PLS). Hasil penelitian menunjukkan Job enrichment berpengaruh positif dan tidak signifikan terhadap kepuasan, Job enrichment berpengaruh positif dan tidak signifikan terhadap kinerja, Job enlargement berpengaruh negatif dan tidak signifikan terhadap kepuasan, Job enlargement berpengaruh positif dan signifikan terhadap kinerja, Kesejahteraan psikologis berpengaruh positif dan signifikan terhadap kepuasan, Kesejahteraan psikologis berpengaruh positif dan signifikan terhadap kinerja, kinerja karyawan berpengaruh positif dan tidak signifikan terhadap kepuasan kerja, Job enrichment berpengaruh positif dan tidak signifikan terhadap kepuasan kerja melalui kinerja karyawan, Job enlargement berpengaruh positif dan tidak signifikan terhadap kepuasan kerja melalui kinerja, Kesejahteraan psikologis berpengaruh positif dan tidak signifikan terhadap kepuasan kerja melalui kinerja.","PeriodicalId":507372,"journal":{"name":"Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi","volume":" 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141671472","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-07DOI: 10.35449/jemasi.v20i1.785
D. hadi, Herma Wiharno, Ayus ahmad Yusuf
Tujuan penelitian ini untuk mengetahui apakah faktor keputusan investasi saham yang dilakukan oleh investor pada perusahaan di IDX30 sudah tepat dan bagaimana pertimbangan manajemen risiko di dalam keputusan tersebut. Dalam penentuan sampel menggunakan random sampling, dengan menggunakan data primer melalui pendekatan kualitatif. Metode analisis data dengan deskriptif. Untuk pengelolaan data menggunakan Microsoft Excel dan program SmartPLS versi 3 dan 4, serta tahap-tahap yang dilakukan dalam pengelolaan data yaitu dengan PLS SEM (Partial Least Squares Structural Equation Modeling). Hasil penelitian pada tahun 2018-2022 menunjukan bahwa hasil 1) Pengaruh stock valuation terhadap keputusan investasi saham memiliki efek yang sedang sebesar 0,017. 2) Analisis teknikal terhadap keputusan investasi saham memiliki efek yang kecil sebesar 0,004. 3) Analisis fundamental memiliki pengaruh efek yang kecil sebesar 0,006. 4) Manajemen risko memiliki pengaruh yang kuat terhadap keputusan investasi saham sebesar 0,381. 5) Jika dilihat dari pengaruh moderasi manajemen risiko memiliki pengaruh efek sedang terhadap stock valuation 0,013. 6) Pengaruh moderasi manajemen risiko memiliki efek kuat terhadap analisis teknikal 0,046. 7) manajemen risiko memiliki efek yang kecil terhadap analisis fundamental sebesar 0,001.
{"title":"FAKTOR KEPUTUSAN INVESTASI SAHAM DENGAN MANAJEMEN RISIKO SEBAGAI VARIABEL MODERATING","authors":"D. hadi, Herma Wiharno, Ayus ahmad Yusuf","doi":"10.35449/jemasi.v20i1.785","DOIUrl":"https://doi.org/10.35449/jemasi.v20i1.785","url":null,"abstract":"Tujuan penelitian ini untuk mengetahui apakah faktor keputusan investasi saham yang dilakukan oleh investor pada perusahaan di IDX30 sudah tepat dan bagaimana pertimbangan manajemen risiko di dalam keputusan tersebut. Dalam penentuan sampel menggunakan random sampling, dengan menggunakan data primer melalui pendekatan kualitatif. Metode analisis data dengan deskriptif. Untuk pengelolaan data menggunakan Microsoft Excel dan program SmartPLS versi 3 dan 4, serta tahap-tahap yang dilakukan dalam pengelolaan data yaitu dengan PLS SEM (Partial Least Squares Structural Equation Modeling). Hasil penelitian pada tahun 2018-2022 menunjukan bahwa hasil 1) Pengaruh stock valuation terhadap keputusan investasi saham memiliki efek yang sedang sebesar 0,017. 2) Analisis teknikal terhadap keputusan investasi saham memiliki efek yang kecil sebesar 0,004. 3) Analisis fundamental memiliki pengaruh efek yang kecil sebesar 0,006. 4) Manajemen risko memiliki pengaruh yang kuat terhadap keputusan investasi saham sebesar 0,381. 5) Jika dilihat dari pengaruh moderasi manajemen risiko memiliki pengaruh efek sedang terhadap stock valuation 0,013. 6) Pengaruh moderasi manajemen risiko memiliki efek kuat terhadap analisis teknikal 0,046. 7) manajemen risiko memiliki efek yang kecil terhadap analisis fundamental sebesar 0,001.","PeriodicalId":507372,"journal":{"name":"Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi","volume":" 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141671242","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-07DOI: 10.35449/jemasi.v20i1.747
Abdul Rohman, Iwan Efriandy, Nur Khamisah
The development of the application of accrual accounting has become a global trend but is still not fully embraced by the Indonesian government. The implementation of accrual accounting in government raises many problems. This research is quantitative using the influence test method. The population is the Indonesian government and the sample uses Indonesian regional governments. The aim of this research is to examine whether accrual policies and the maturity of the internal control system and public service index can influence the efficiency of regional government financial control. The results of this research indicate that partially the discretionary accrual variables, both the Jones model approach and the modified Jones model approach, have an effect on the efficiency of local government financial management. Apart from that, the public service index variable also influences the efficiency of local government financial management. Meanwhile, the internal control system maturity variable has no effect on the efficiency of regional government financial control. Simultaneously, the variable discretionary accruals of the Jones model, discretionary accruals of the modified model, and the maturity of the government's internal control system influence the efficiency of financial management. So, to increase the efficiency of financial management, local governments can increase the application of discretionary accruals and pay attention to public services.
{"title":"IMPLEMENTATION OF ACCRUAL POLICY, INTERNAL CONTROL SYSTEM AND PUBLIC SERVICE INDEX IN CONTROLLING GOVERNMENT FINANCIAL MANAGEMENT","authors":"Abdul Rohman, Iwan Efriandy, Nur Khamisah","doi":"10.35449/jemasi.v20i1.747","DOIUrl":"https://doi.org/10.35449/jemasi.v20i1.747","url":null,"abstract":"The development of the application of accrual accounting has become a global trend but is still not fully embraced by the Indonesian government. The implementation of accrual accounting in government raises many problems. This research is quantitative using the influence test method. The population is the Indonesian government and the sample uses Indonesian regional governments. The aim of this research is to examine whether accrual policies and the maturity of the internal control system and public service index can influence the efficiency of regional government financial control. The results of this research indicate that partially the discretionary accrual variables, both the Jones model approach and the modified Jones model approach, have an effect on the efficiency of local government financial management. Apart from that, the public service index variable also influences the efficiency of local government financial management. Meanwhile, the internal control system maturity variable has no effect on the efficiency of regional government financial control. Simultaneously, the variable discretionary accruals of the Jones model, discretionary accruals of the modified model, and the maturity of the government's internal control system influence the efficiency of financial management. So, to increase the efficiency of financial management, local governments can increase the application of discretionary accruals and pay attention to public services.","PeriodicalId":507372,"journal":{"name":"Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi","volume":" 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141670337","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-07DOI: 10.35449/jemasi.v20i1.749
Ai Nety Sumidartini, Kuswara Kuswara, Wredha Adhi Yudha Wardhana
The purpose of this study was to analyze the effect of brand image on purchasing decision (X1), the effect of product price on purchasing decision (X2), and the effect of brand image and product price on purchasing decision (Y). This study used a quantitative approach with the type of research in the form of a questionnaire. The sample of this study were consumers of Wings Protector medical masks in Cilincing, North Jakarta. The analysis of the data used SPSS 26 to test theory and variables with statistical data analysis. From the results of this study, it can be concluded that there was an effect from the brand image inherent in the community on purchasing decisions and affordable product price on purchasing decision. Both brand image variable and product price variable had a positive and significant effect on purchasing decision, this happened because there was an effect of brand image and product price on purchasing decision on consumers of Wings Protector medical masks in Cilincing, North Jakarta.
{"title":"THE INFLUENCE OF BRAND IMAGE AND PRICE PRODUCT OF WINGS PROTECTOR MEDICAL MASK TO PURCHASE DECISION DURING THE COVID-19 PANDEMIC IN 2020-2021","authors":"Ai Nety Sumidartini, Kuswara Kuswara, Wredha Adhi Yudha Wardhana","doi":"10.35449/jemasi.v20i1.749","DOIUrl":"https://doi.org/10.35449/jemasi.v20i1.749","url":null,"abstract":"The purpose of this study was to analyze the effect of brand image on purchasing decision (X1), the effect of product price on purchasing decision (X2), and the effect of brand image and product price on purchasing decision (Y). This study used a quantitative approach with the type of research in the form of a questionnaire. The sample of this study were consumers of Wings Protector medical masks in Cilincing, North Jakarta. The analysis of the data used SPSS 26 to test theory and variables with statistical data analysis. From the results of this study, it can be concluded that there was an effect from the brand image inherent in the community on purchasing decisions and affordable product price on purchasing decision. Both brand image variable and product price variable had a positive and significant effect on purchasing decision, this happened because there was an effect of brand image and product price on purchasing decision on consumers of Wings Protector medical masks in Cilincing, North Jakarta.","PeriodicalId":507372,"journal":{"name":"Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi","volume":" 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141671148","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-06DOI: 10.35449/jemasi.v20i1.748
R. F. Kaban, Ilfatul Hania, H. Widjaja, Zurlina Lubis
The Covid-19 pandemic had an unexpected impact to the global economy, especially in the marketing sector. In the digital era that currently dominates with the help of devices or network technology devices, MSME operators adopt the use of marketing online as a solution for government regulation to minimize direct contact during pandemic. Unfortunately, not all MSMEs have taken advantage of digital tools business, especially in marketing. This study aims to determine the effect of digital marketing on the performance and sustainability of food MSMEs which are comprehensively reviewed. The population in this study were 100 Food MSMEs in DKI Jakarta Province with a maximum turnover of Rp. 10 billion and maximum assets of Rp. 5 billion. This study uses a quantitative method with a type of association study that aims to determine the effect or relationship between variables. By using Partial Least Square as a data processing and analysis technique. The research results show that online marketing contributes 40.3% to SMEs performance and 33.6% to MSMEs sustainability. It is recommended for MSMEs actors to maximize the use of digital marketing in any available platforms in order to increase their performance and maintain their sustainability.
{"title":"THE EFFECT OF DIGITAL MARKETING ON THE PERFORMANCE AND SUSTAINABILITY OF FOOD MSMES IN JAKARTA DURING THE COVID-19 PANDEMIC","authors":"R. F. Kaban, Ilfatul Hania, H. Widjaja, Zurlina Lubis","doi":"10.35449/jemasi.v20i1.748","DOIUrl":"https://doi.org/10.35449/jemasi.v20i1.748","url":null,"abstract":"The Covid-19 pandemic had an unexpected impact to the global economy, especially in the marketing sector. In the digital era that currently dominates with the help of devices or network technology devices, MSME operators adopt the use of marketing online as a solution for government regulation to minimize direct contact during pandemic. Unfortunately, not all MSMEs have taken advantage of digital tools business, especially in marketing. This study aims to determine the effect of digital marketing on the performance and sustainability of food MSMEs which are comprehensively reviewed. The population in this study were 100 Food MSMEs in DKI Jakarta Province with a maximum turnover of Rp. 10 billion and maximum assets of Rp. 5 billion. This study uses a quantitative method with a type of association study that aims to determine the effect or relationship between variables. By using Partial Least Square as a data processing and analysis technique. The research results show that online marketing contributes 40.3% to SMEs performance and 33.6% to MSMEs sustainability. It is recommended for MSMEs actors to maximize the use of digital marketing in any available platforms in order to increase their performance and maintain their sustainability.","PeriodicalId":507372,"journal":{"name":"Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi","volume":" 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141672068","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-06DOI: 10.35449/jemasi.v20i1.725
Tara Zagita, Nurkardina Novalia, Suhada Suhada
This study aims to determine how the financial performance of PT Bukit Asam Persero Tbk in this case is measured based on the analysis of solvency ratios and activity ratios. The population of this study is the financial statements of PT Bukit Asam Persero Tbk, where the sample of this study is the balance sheet and income statement for 4 years for the period 2020-2023. The method used is qualitative, and the data collection techniques in this study use documents and library research. Meanwhile, data analysis techniques in the study were analyzed through the calculation of solvency and activity ratios. The results of this study indicate that the financial performance of PT Bukit Asam Persero Tbk analyzed using solvency ratios based on the debt to assets ratio shows that in 2020-2021 it is in good condition, while in 2022-2023 it is not good. Based on the debt to equity ratio, it shows that in 2020-2023, although the ratio continues to increase, it is still considered in good condition, and the long term debt to equity ratio shows that the financial performance in 2020-2023 is not good. The results of research using activity ratios based on inventory turnover show that financial performance in 2020-2021 is good, while in 2022-2023 it is not good. Based on fixed assets turnover, it shows that in 2020, 2021, and 2023 it is not good, while in 2022 it is good.
本研究旨在根据偿付能力比率和活动比率的分析，确定如何衡量本案例中 PT Bukit Asam Persero Tbk 公司的财务业绩。研究对象为 PT Bukit Asam Persero Tbk 公司的财务报表，研究样本为 2020-2023 年期间 4 年的资产负债表和损益表。本研究采用的方法是定性研究法，数据收集技术使用文件和图书馆研究。同时，本研究的数据分析技术是通过计算偿付能力比率和活动比率进行分析。本研究结果表明，根据债务资产比，使用偿付能力比率分析 PT Bukit Asam Persero Tbk 公司的财务表现，2020-2021 年的财务表现良好，而 2022-2023 年的财务表现不佳。基于债务权益比率的分析表明，2020-2023 年，虽然该比率持续上升，但仍被认为处于良好状态，而长期债务权益比率则表明 2020-2023 年的财务表现不佳。基于存货周转率的活动比率的研究结果表明，2020-2021 年的财务状况良好，而 2022-2023 年的财务状况不佳。基于固定资产周转率的研究结果表明，2020 年、2021 年和 2023 年的财务业绩不佳，而 2022 年的财务业绩良好。
{"title":"ANALYSIS OF SOLVENCY RATIO AND ACTIVITY RATIO IN THE FINANCIAL PERFORMANCE OF PT BUKIT ASAM TBK","authors":"Tara Zagita, Nurkardina Novalia, Suhada Suhada","doi":"10.35449/jemasi.v20i1.725","DOIUrl":"https://doi.org/10.35449/jemasi.v20i1.725","url":null,"abstract":"This study aims to determine how the financial performance of PT Bukit Asam Persero Tbk in this case is measured based on the analysis of solvency ratios and activity ratios. The population of this study is the financial statements of PT Bukit Asam Persero Tbk, where the sample of this study is the balance sheet and income statement for 4 years for the period 2020-2023. The method used is qualitative, and the data collection techniques in this study use documents and library research. Meanwhile, data analysis techniques in the study were analyzed through the calculation of solvency and activity ratios. The results of this study indicate that the financial performance of PT Bukit Asam Persero Tbk analyzed using solvency ratios based on the debt to assets ratio shows that in 2020-2021 it is in good condition, while in 2022-2023 it is not good. Based on the debt to equity ratio, it shows that in 2020-2023, although the ratio continues to increase, it is still considered in good condition, and the long term debt to equity ratio shows that the financial performance in 2020-2023 is not good. The results of research using activity ratios based on inventory turnover show that financial performance in 2020-2021 is good, while in 2022-2023 it is not good. Based on fixed assets turnover, it shows that in 2020, 2021, and 2023 it is not good, while in 2022 it is good.","PeriodicalId":507372,"journal":{"name":"Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi","volume":" 81","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141672965","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-06DOI: 10.35449/jemasi.v20i1.792
Andini Utari Putri, Leriza Desitama, Anggraini
Perhitungan harga pokok produksi merupakan langkah awal yang penting dalam memahami dan mengelola biaya produksi sebuah produk. Usaha Jajanan Lambemu dengan pengalamannya selama 2 tahun usaha tersebut telah menghasilkan jajanan rumahan dalam jumlah besar setiap bulannya, cara perhitungan HPP yang sederhana yang digunakan selama ini dapat menimbulkan ketidakakuratan dalam menentukan harga jual dan mengelola biaya produksi dengan efisien. Dalam penelitian ini jenis penelitian yang digunakan yaitu deskriptif kuantitatif dengan menganallisis data yang dideskripsikan atau digambarkan pada data yang telah dikumpulkan menggunakan angka – angka. Sumber data dalam penelitian yang digunakan yaitu data sekunder yaitu dengan observasi dan dokumentasi pada Jajanan Lambemu. Teknik analisis data yang digunakan dalam penelitian metode deskriptif. Hasil Penelitian menunjukkan bahwa dengan Usaha Jajanan Lambemu meghitung harga pokok produksi yang dilakukan belum tepat yaitu perhitungan harga pokok produksi dengan menggunakan metode full costing menjadi lebih tinggi dibandingkan dengan perhitungan yang dilakukan oleh usaha Jajanan Lambemu. Karena adanya biaya yang tidak dimasukkan secara rinci khususnya di biaya overhead pabrik. Sehingga biaya produksi menjadi tidak akurat dalam pembebanan biaya produksinya.
{"title":"ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA JAJANAN LAMBEMU","authors":"Andini Utari Putri, Leriza Desitama, Anggraini","doi":"10.35449/jemasi.v20i1.792","DOIUrl":"https://doi.org/10.35449/jemasi.v20i1.792","url":null,"abstract":"Perhitungan harga pokok produksi merupakan langkah awal yang penting dalam memahami dan mengelola biaya produksi sebuah produk. Usaha Jajanan Lambemu dengan pengalamannya selama 2 tahun usaha tersebut telah menghasilkan jajanan rumahan dalam jumlah besar setiap bulannya, cara perhitungan HPP yang sederhana yang digunakan selama ini dapat menimbulkan ketidakakuratan dalam menentukan harga jual dan mengelola biaya produksi dengan efisien. Dalam penelitian ini jenis penelitian yang digunakan yaitu deskriptif kuantitatif dengan menganallisis data yang dideskripsikan atau digambarkan pada data yang telah dikumpulkan menggunakan angka – angka. Sumber data dalam penelitian yang digunakan yaitu data sekunder yaitu dengan observasi dan dokumentasi pada Jajanan Lambemu. Teknik analisis data yang digunakan dalam penelitian metode deskriptif. Hasil Penelitian menunjukkan bahwa dengan Usaha Jajanan Lambemu meghitung harga pokok produksi yang dilakukan belum tepat yaitu perhitungan harga pokok produksi dengan menggunakan metode full costing menjadi lebih tinggi dibandingkan dengan perhitungan yang dilakukan oleh usaha Jajanan Lambemu. Karena adanya biaya yang tidak dimasukkan secara rinci khususnya di biaya overhead pabrik. Sehingga biaya produksi menjadi tidak akurat dalam pembebanan biaya produksinya.","PeriodicalId":507372,"journal":{"name":"Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi","volume":" 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141672202","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-06DOI: 10.35449/jemasi.v20i1.787
Syahri Syahri, Inten Meutia, Sari Mustika Widyastuti
This research aims to determine the role of the audit committee and gender diversity in Sustainability Reports. This research is a quantitative descriptive research that will use a causality approach in identifying the role of the audit committee and gender diversity on the quality of sustainability report disclosures. This research uses issuer data sourced from issuers' annual reports and sustainability reports from the NCCR website for the 2019-2021 period obtained from 231 companies. The analytical method used is multiple linear regression analysis. The research results show that the variables of audit committee size, frequency of audit committee meetings, proportion of financial expertise on the audit committee and gender diversity have a significant effect on the disclosure of Sustainability Reports. This shows that the role of gender diversity is very necessary in the quality of Sustainability Report disclosure.
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Pub Date : 2024-07-06DOI: 10.35449/jemasi.v20i1.744
Susi Anggraeni, M. Gazali
Tujuan dari penelitian ini adalah untuk menguji variabel-variabel yang diduga mempengaruhi penerimaan pajak daerah di Provinsi DKI Jakarta selama periode pengamatan 8 tahun, yaitu dari tahun 2015 hingga tahun 2022. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yang ditulis atau dipublikasi oleh instansi daerah yang terlibat dalam penelitian, yaitu Badan Pusat Statistik (BPS), Bank Indonesia (BI) dan Badan Koordinasi Penanaman Modal (BKPM). Teknik analisis yang digunakan adalah analisis regresi linear berganda menggunakan skema autoregressive. Hasil analisis menjelaskan bahwa variabel Pertumbuhan Ekonomi berpengaruh positif pada perolehan pajak daerah di Provinsi DKI Jakarta, sedangkan variabel Inflasi, Investasi dan Tingkat suku bunga tidak berpengaruh pada Perolehan Pajak Daerah di Provinsi DKI Jakarta.
{"title":"DETERMINAN PAJAK DAERAH DI PROVINSI DKI JAKARTA TAHUN 2015-2022","authors":"Susi Anggraeni, M. Gazali","doi":"10.35449/jemasi.v20i1.744","DOIUrl":"https://doi.org/10.35449/jemasi.v20i1.744","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk menguji variabel-variabel yang diduga mempengaruhi penerimaan pajak daerah di Provinsi DKI Jakarta selama periode pengamatan 8 tahun, yaitu dari tahun 2015 hingga tahun 2022. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yang ditulis atau dipublikasi oleh instansi daerah yang terlibat dalam penelitian, yaitu Badan Pusat Statistik (BPS), Bank Indonesia (BI) dan Badan Koordinasi Penanaman Modal (BKPM). Teknik analisis yang digunakan adalah analisis regresi linear berganda menggunakan skema autoregressive. Hasil analisis menjelaskan bahwa variabel Pertumbuhan Ekonomi berpengaruh positif pada perolehan pajak daerah di Provinsi DKI Jakarta, sedangkan variabel Inflasi, Investasi dan Tingkat suku bunga tidak berpengaruh pada Perolehan Pajak Daerah di Provinsi DKI Jakarta.","PeriodicalId":507372,"journal":{"name":"Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi","volume":" 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141672930","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-12-10DOI: 10.35449/jemasi.v19i2.658
Putri Ramadhona, Nenny Octarinie, Z. Zubaidah, Pantani Dahlan
Riset ini bertujuan buat mengenali apakah ada pengaruh strategi pemasaran yang terdiri atas produk, harga, distribusi, serta promosi terhadap kenaikan volume penjualan logam mulia dan agar dapat mengenali manakah variabel yang memiliki pengaruh lebih signifikan terhadap volume penjualan. Riset ini berupa survei dengan riset kuantitatif. Populasi merupakan keseluruhan nasabah PT. Pegadaian Cabang Lubuk Linggau. Metode pengumpulan informasi memakai observasi serta angket. Analisis yang digunakan adalah Regresi Linier Berganda. Hasil Uji- f menyatakan kalau produk, harga, distribusi serta promosi bersama- sama mempengaruhi signifikan terhadap kenaikan penjualan sebab hasil nilai sig ≤ dari syarat sig 5%. Bauran pemasaran tersebut promosi yang sangat mempengaruhi terhadap kenaikan volume penjualan logam mulia pada PT. Pegadaian (persero) Cabang Lubuk Linggau
本研究旨在确定由产品、价格、分销和促销组成的营销策略是否对贵金属销售量的增长有影响，并确定哪个变量对销售量的影响更大。本研究是一项定量研究调查。调查对象为 PT Pegadaian Lubuk Linggau 分公司的所有客户。信息收集方法采用观察法和问卷调查法。使用的分析方法是多元线性回归。f 检验的结果表明，产品、价格、分销和促销共同对销售额的增长有显著影响，因为 sig 值≤ 5%的 sig 要求。营销组合是对 PT Pegadaian (Persero) Lubuk Linggau 分公司贵金属销售量增长有重大影响的促销手段。
{"title":"ANALISIS BAURAN PEMASARAN UNTUK MENINGKATKAN VOLUME PENJUALAN PRODUK LOGAM MULIA PADA PT. PEGADAIAN (PERSERO)","authors":"Putri Ramadhona, Nenny Octarinie, Z. Zubaidah, Pantani Dahlan","doi":"10.35449/jemasi.v19i2.658","DOIUrl":"https://doi.org/10.35449/jemasi.v19i2.658","url":null,"abstract":"Riset ini bertujuan buat mengenali apakah ada pengaruh strategi pemasaran yang terdiri atas produk, harga, distribusi, serta promosi terhadap kenaikan volume penjualan logam mulia dan agar dapat mengenali manakah variabel yang memiliki pengaruh lebih signifikan terhadap volume penjualan. Riset ini berupa survei dengan riset kuantitatif. Populasi merupakan keseluruhan nasabah PT. Pegadaian Cabang Lubuk Linggau. Metode pengumpulan informasi memakai observasi serta angket. Analisis yang digunakan adalah Regresi Linier Berganda. Hasil Uji- f menyatakan kalau produk, harga, distribusi serta promosi bersama- sama mempengaruhi signifikan terhadap kenaikan penjualan sebab hasil nilai sig ≤ dari syarat sig 5%. Bauran pemasaran tersebut promosi yang sangat mempengaruhi terhadap kenaikan volume penjualan logam mulia pada PT. Pegadaian (persero) Cabang Lubuk Linggau","PeriodicalId":507372,"journal":{"name":"Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi","volume":"53 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139184494","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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