Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi最新文献

PENGARUH JOB ENRICHMENT, JOB ENLARGEMENT DANKESEJAHTERAAN PSIKOLOGI TERHADAP KEPUASAN KARYAWAN DENGAN KINERJA KARYAWAN SEBAGAI VARIABEL INTERVENING 以员工绩效为干预变量，工作丰富化、工作扩大化和心理健康对员工满意度的影响

Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Pub Date : 2024-07-07 DOI: 10.35449/jemasi.v20i1.683

Nafilatul Muktafia, Tatik Suryani

{"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}

引用次数: 0

FAKTOR KEPUTUSAN INVESTASI SAHAM DENGAN MANAJEMEN RISIKO SEBAGAI VARIABEL MODERATING 以风险管理为调节变量的股票投资决定因素

Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Pub Date : 2024-07-07 DOI: 10.35449/jemasi.v20i1.785

D. hadi, Herma Wiharno, Ayus ahmad Yusuf

{"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}

引用次数: 0

IMPLEMENTATION OF ACCRUAL POLICY, INTERNAL CONTROL SYSTEM AND PUBLIC SERVICE INDEX IN CONTROLLING GOVERNMENT FINANCIAL MANAGEMENT 在控制政府财务管理方面实施权责发生制政策、内部控制制度和公共服务指数

Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Pub Date : 2024-07-07 DOI: 10.35449/jemasi.v20i1.747

Abdul Rohman, Iwan Efriandy, Nur Khamisah

{"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}

引用次数: 0

THE INFLUENCE OF BRAND IMAGE AND PRICE PRODUCT OF WINGS PROTECTOR MEDICAL MASK TO PURCHASE DECISION DURING THE COVID-19 PANDEMIC IN 2020-2021 护翼式医用口罩的品牌形象和价格对 2020-2021 年科维德-19 大流行期间购买决策的影响

Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Pub Date : 2024-07-07 DOI: 10.35449/jemasi.v20i1.749

Ai Nety Sumidartini, Kuswara Kuswara, Wredha Adhi Yudha Wardhana

引用次数: 0

THE EFFECT OF DIGITAL MARKETING ON THE PERFORMANCE AND SUSTAINABILITY OF FOOD MSMES IN JAKARTA DURING THE COVID-19 PANDEMIC 在科维德-19 大流行病期间，数字营销对雅加达食品企业绩效和可持续性的影响

Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Pub Date : 2024-07-06 DOI: 10.35449/jemasi.v20i1.748

R. F. Kaban, Ilfatul Hania, H. Widjaja, Zurlina Lubis

{"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}

引用次数: 0

ANALYSIS OF SOLVENCY RATIO AND ACTIVITY RATIO IN THE FINANCIAL PERFORMANCE OF PT BUKIT ASAM TBK 对 PT BUKIT ASAM TBK 财务业绩中偿付能力比率和活动比率的分析

Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Pub Date : 2024-07-06 DOI: 10.35449/jemasi.v20i1.725

Tara Zagita, Nurkardina Novalia, Suhada Suhada

{"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}

引用次数: 0

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA JAJANAN LAMBEMU 兰贝母零食店商品生产成本计算分析

Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Pub Date : 2024-07-06 DOI: 10.35449/jemasi.v20i1.792

Andini Utari Putri, Leriza Desitama, Anggraini

{"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}

引用次数: 0

THE ROLE OF THE AUDIT COMMITTEE AND GENDER DIVERSITY IN THE QUALITY OF SUSTAINABILITY REPORT DISCLOSURES 审计委员会和性别多样性在可持续发展报告披露质量中的作用

Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Pub Date : 2024-07-06 DOI: 10.35449/jemasi.v20i1.787

Syahri Syahri, Inten Meutia, Sari Mustika Widyastuti

引用次数: 0

DETERMINAN PAJAK DAERAH DI PROVINSI DKI JAKARTA TAHUN 2015-2022 2015-2022 年雅加达省地方税收的决定因素

Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Pub Date : 2024-07-06 DOI: 10.35449/jemasi.v20i1.744

Susi Anggraeni, M. Gazali

引用次数: 0

ANALISIS BAURAN PEMASARAN UNTUK MENINGKATKAN VOLUME PENJUALAN PRODUK LOGAM MULIA PADA PT. PEGADAIAN (PERSERO) 分析市场营销组合以提高佩加达安（PEGADIAN）贵金属产品的销售量

Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Pub Date : 2023-12-10 DOI: 10.35449/jemasi.v19i2.658

Putri Ramadhona, Nenny Octarinie, Z. Zubaidah, Pantani Dahlan

引用次数: 0