2026-06-26T09:35:49Z https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/oai

oai:ejournals.stiedharmaputra-smg.ac.id:article/1 2023-02-16T18:02:36Z EMA:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/2 2023-02-16T18:37:05Z EMA:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/3 2023-02-16T18:35:34Z EMA:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/4 2023-02-16T18:34:39Z EMA:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/5 2023-02-16T18:33:26Z EMA:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/11 2026-05-22T07:10:31Z EMA:ART driver

Analisis Sistem Informasi Akuntansi Pengeluaran Kas Pada Bank Pengkreditan Rakyat Lopok Ganda Sumbawa Anwar SA Sistem, Informasi, Akuntansi, Pengeluaran, Kas Tujuan dari penelitian ini adalah untuk menganalisis sistem informasi akuntansi pengeluaran kas pada Bank Pengkreditan Rakyat Lopok Ganda Sumbawa dengan indikator teori Mulyadi. Penelitian ini merupakan jenis penelitian kualitatif. Peneliti memperoleh data yaitu dengan melakukan observasi, wawancara dan dokumentasi. Hasil penelitian menunjukan bahwa masih terdapat beberapa kekurangan yang belum sepenuhnya sesuai dengan indikator teori Mulyadi. Ketidaksesuaian tersebut dapat dilihat pada tidak adanya pembubuhan cap lunas pada dokumen bukti pengeluaran kas kecil, serta tidak tersedianya dokumen permintaan pengisian kembali dana kas kecil. Selain itu, tidak adanya catatan jurnal pengeluaran dana kas kecil sehingga seluruh catatan atas transaksi pengeluaran kas baik besar  atau kecil semuanya disatukan dalam satu catatan yaitu pada buku kas. selanjutnya adanya perangkapan fungsi pemegang dana kas kecil merangkap sebagai fungsi akuntansi serta fungsi kas dan funsi pemeriksaan intern yang dijalankan oleh satu orang saja. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2022-10-22 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/11 10.59725/ema.v28i2.11 Jurnal Ekonomi Manajemen Akuntansi; Vol. 28 No. 2 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 01-15 2964-5816 0853-8778 10.59725/ema.v28i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/11/11 Copyright (c) 2023 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/12 2026-05-22T07:10:31Z EMA:ART driver

Pengaruh Keterampilan Keuangan Terhadap Inklusi Keuangan Pada Usaha Mikro Kecil Dan Menengah (Umkm) Di Kecamatan Kebonagung Kabupaten Demak Dengan Layanan Fintech Sebagai Variabel Intervening Astohar Astohar Dhian Andanarini Minar Savitri Sari Rahmadhani Sugiharti Sugiharti keterampilan keuangan, fintech dan inklusi keuangan Dunia usaha atau usaha mikro, kecil dan menengah serta kemajuan zaman dan kemudahan teknologi dapat mempengaruhi mereka dalam memperlakukan dana (uang) yang dimilikinya, baik untuk penyimpanan maupun untuk transaksi. Kenyamanan dan inovasi di bidang keuangan mengikuti perkembangan zaman dengan tuntutan kemudahan dan kepraktisan. Beberapa UMKM di Kebonagung Demak telah memanfaatkan financial technology (fintech) ini untuk mempermudah bisnis. Hasil survei menunjukkan bahwa tingkat inklusi keuangan bagi UMKM belum optimal. Populasi dalam penelitian ini adalah seluruh UKM yang ada di Kebonagung Demak. Pengumpulan data menggunakan metode accidental sampling. Alat analisis menggunakan regresi ganda berganda dengan melakukan uji lain seperti uji normalitas, uji deviasi asumsi klasik, uji kecocokan dan uji koefisien determinasi. Untuk tes intervening menggunakan tes sobel dengan program SPSS dan www.danielsoper.com. Hasil penelitian menunjukkan bahwa financial skill berpengaruh positif signifikan terhadap inklusi keuangan (H1 terbukti) dan juga berpengaruh terhadap layanan keuangan berbasis fintech (H2 terbukti). Jasa keuangan berbasis fintech berpengaruh positif signifikan terhadap inklusi keuangan (dibuktikan H3). Layanan keuangan berbasis fintech mampu memediasi pengaruh financial skills terhadap inklusi keuangan pada UMKM di Kabupaten Demak     sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2023-02-24 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/12 10.59725/ema.v28i2.12 Jurnal Ekonomi Manajemen Akuntansi; Vol. 28 No. 2 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 16-26 2964-5816 0853-8778 10.59725/ema.v28i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/12/12 Copyright (c) 2023 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/13 2026-05-22T07:10:50Z EMA:ART driver

Analisis Pengaruh Kualitas Produk, Persepsi Harga, Dan Citra Merek Terhadap Keputusan Pembelian Sepatu Olahraga Merek Reebok Pada After.Disc Di Kota Semarang Nuri Handoyo Mochamad. Taufiq Purchasing Decisions, Product Quality, Price Perception, Brand Image The purpose of this research is to find out the influence of product quality, price perception, and brand image on the purchasing decision of Reebok brand sports shoes in the After.disc shoes store. The population in this study are all consumers who come to After.disc shoes store. While the sample was chosen using the non-probability sampling method of 96 respondents. Data analysis methods used in this study include data instrument testing, model feasibility tests, t tests, and multiple linear regression analysis. The results of testing hypothesis 1 (H1) produce that product quality has a significant positive effect on purchasing decisions so that it can be interpreted the higher the quality of Reebok shoes sold by After.disc shoes store, the higher the tendency of consumers to make a decision to buy. Hypothesis 2 (H2) results show that price perception has a significant positive effect on purchasing decisions so that it can be interpreted as the more affordable Reebok shoes prices After.disc shoes store, the higher the tendency of consumers to make decisions to buy. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2021-04-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/13 10.59725/ema.v27i1.13 Jurnal Ekonomi Manajemen Akuntansi; Vol. 27 No. 1 (2021): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 01-16 2964-5816 0853-8778 10.59725/ema.v27i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/13/13 Copyright (c) 2021 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/14 2026-05-22T07:10:50Z EMA:ART driver

Pengaruh Variasi Produk, Kualitas Produk, Dan Kualitas Pelayanan Terhadap Kepuasan Konsumen Pada Toko Ramai Semarang Adek Siti Ermawati Sutopo Sutopo Product Variety, Product Quality, Service Quality, and Consumer Satisfaction. This study aims to determine the effect of product variation on customer satisfaction in Toko Ramai Semarang, the effect of product quality on customer satisfaction in Toko Ramai Semarang, the effect of service quality on customer satisfaction in Toko Ramai Semarang, the influence of product variation, product quality, and service quality simultaneously affect satisfaction consumers of Toko Ramai Semarang. The type of research used is inferential. The population in this study are consumers who shop at TokoRamai Semarang. The sampling technique used the accidental sampling method with a total sample of 100 people. The data collection technique uses a questionnaire that has been tested for validity and reliability. The data analysis technique used to answer the hypothesis is multiple regression. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2021-04-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/14 10.59725/ema.v27i1.14 Jurnal Ekonomi Manajemen Akuntansi; Vol. 27 No. 1 (2021): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 17-32 2964-5816 0853-8778 10.59725/ema.v27i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/14/14 Copyright (c) 2021 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/15 2026-05-22T07:10:50Z EMA:ART driver

Pengaruh Kompetensi, Lingkungan Kerja Fisik Dan Motivasi Terhadap Kepuasan Kerja Karyawan Pada PT. Semarang Indah Era Modern Semarang Ravit Effendi Wachid Fuady R Influence of Competence, Work Environment, Motivation. Managing human resources optimally, in this case employees in an organization, both non-governmental organizations and governmental organizations, is very important in conditions with an increasingly high level of competition. Employees needed at this time are those who have the attitude to carry out their duties and responsibilities properly, so that the goals to be achieved can be realized. Various problems that are currently being faced require companies/organizations to find solutions that are fast, precise, and accurate, especially problems related to human resources in companies/organizations. In this condition, it cannot be denied that labor or employees are the lifeblood and the most important element that is needed by the company/organization, without employees it is difficult to achieve the desired goals. Sutrisno (2012) that the biggest real threat to economic stability is a workforce that is not ready to face the challenges and changes that are happening around it. Thus, efforts are needed to be able to create and form employees who have a loyal attitude towards work, have creativity, are able to demonstrate work innovation, have forward orientation, and have the ability to think critically. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2021-04-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/15 10.59725/ema.v27i1.15 Jurnal Ekonomi Manajemen Akuntansi; Vol. 27 No. 1 (2021): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 33-51 2964-5816 0853-8778 10.59725/ema.v27i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/15/15 Copyright (c) 2021 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/16 2026-05-22T07:10:50Z EMA:ART driver

Pengaruh Struktur Modal, Ukuran Perusahaan, Dan Profitabilitas Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019) Yohan Aditama Putra Batista Sufa Kefi Capital Structure, Firm Size, Profitability, Firm Value. This study aims to determine the effect of capital structure, firm size, and profitability on firm value. The population of this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2019 research period, totaling 26 companies. This study uses a purposive sampling method with a total sample of 13 companies which are manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2016-2019. The analytical model used in this study is a multiple linear regression analysis model which was carried out with the help of the SPSS version 25.0 computer program for windows. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2021-04-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/16 10.59725/ema.v27i1.16 Jurnal Ekonomi Manajemen Akuntansi; Vol. 27 No. 1 (2021): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 52-70 2964-5816 0853-8778 10.59725/ema.v27i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/16/16 Copyright (c) 2021 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/17 2026-05-22T07:10:50Z EMA:ART driver

Peran Sistem Informasi Akuntansi Dalam Pengendalian Internal Persediaan Bahan Baku Pada PT. Indopintan Sukses Mandiri Semarang Khairul Aziz Sardana Putra Sodikin Manaf Accounting Information System, Raw Material Inventory, Internal Control Indopintan Sukses Mandiri is a company engaged in electronic assembly. Accounting information systems have a close relationship with inventory control. In recording the raw materials of PT. Indopintan Sukses Mandiri implements a perpetual recording system, which is a recording of the amount of inventory that is carried out every time there is a transaction. so that the amount of inventory available at any time can be known. The recording of these raw materials is carried out by the bookkeeping department and the warehouse section. The purpose of this study was to determine the role of accounting information systems in internal control of raw material inventory. The research method uses interview and documentation techniques about the role of accounting information systems in internal control of raw material inventory. From the overall research results, the Accounting Information System for raw material inventory at PT. Indopintan Sukses Mandiri has been running quite effectively, seen from the preparation of clear procedures. The procedures for the Accounting Information System have been quite effective because the documents used for transactions have been serially numbered in print. Internal control is still less effective because there are still multiple functions in the reception and storage department. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2021-04-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/17 10.59725/ema.v27i1.17 Jurnal Ekonomi Manajemen Akuntansi; Vol. 27 No. 1 (2021): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 71-86 2964-5816 0853-8778 10.59725/ema.v27i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/17/17 Copyright (c) 2021 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/18 2026-05-22T07:10:50Z EMA:ART driver

Pengaruh Laba Kotor, Laba Operasi Dan Laba Bersih Dalam Memprediksi Arus Kas Di Masa Depan (Studi pada Perusahaan Manufaktur yang Listed di BEI Periode 2017-2019) Ahmad Rully Sri Subchan Subchan Gross profit, operating profit, net profit, cash flow, manufacturing The purpose of this study was to examine the effect of gross profit, operating profit and net profit in predicting future cash flows (study of manufacturing companies listed on the IDX for the 2017-2019 period). In this study, the population is the number of manufacturing companies listed on the Indonesia Stock Exchange from 2017-2019, totaling 149 companies. The sample in this research is 19 companies with purposive sampling method. The results of the study show that gross profit has a positive and significant effect on predicting future cash flows with a significance value of 0.000 <0.05, so it can be concluded that gross profit can predict future cash flows in manufacturing companies listed on the IDX for the 2017-2017 period 2019. Operating profit does not have a positive and significant effect on predicting future cash flows with a significance value of 0.774 <0.05, so it can be concluded that operating profit cannot predict future cash flows in manufacturing companies listed on the IDX for the 2017-2019 period. Net profit has a positive and significant effect on predicting future cash flows with a significance value of 0.000 <0.05, so it can be concluded that net income can predict future cash flows in manufacturing companies listed on the IDX for the 2017-2019 period sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2021-04-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/18 10.59725/ema.v27i1.18 Jurnal Ekonomi Manajemen Akuntansi; Vol. 27 No. 1 (2021): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 87-98 2964-5816 0853-8778 10.59725/ema.v27i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/18/18 Copyright (c) 2021 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/19 2026-05-22T07:10:43Z EMA:ART driver

Analisis Pengaruh Kemampuan Kerja, Insentif, Dan Disiplin Kerja Terhadap Produktivitas Kerja Di PT. Nayati Indonesia Kota Semarang Aji Sulistiyo Wachid Fuady R Work Ability, Incentives, Work Discipline, and Work Productivity. This study aims to determine the effect of work ability, incentives, and work discipline on work productivity at PT. Nayati Indonesia Semarang. The population in this study were all production employees at PT. Nayati Indonesia Semarang. The sample used was 82 respondents with simple random sampling technique. The data used is primary data, with data collection techniques using interviews and questionnaires, and data analysis used is multiple linear regression analysis. The results showed that the value of the coefficient of determination was 0.685, meaning that the variables of work ability, incentives, and work discipline could explain the variation in work productivity variables of 68.5%. The results of hypothesis testing with the statistical t test show that (1) Work ability has a positive and significant effect on work productivity, (2) Incentives have a positive and significant effect on work productivity, and (3) Work discipline has a positive and significant effect on work productivity. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2021-10-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/19 10.59725/ema.v27i2.19 Jurnal Ekonomi Manajemen Akuntansi; Vol. 27 No. 2 (2021): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 01-17 2964-5816 0853-8778 10.59725/ema.v27i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/19/19 Copyright (c) 2021 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/20 2026-05-22T07:10:43Z EMA:ART driver

Pengaruh Kualitas Pelayanan, Fasilitas, Dan Ketepatan Waktu Delivery Cargo Terhadap Kepuasan Pengguna Jasa Pabean Di PT. Biru Pratama Logistindo Line Semarang Afifatul Gholimah Darsono Darsono Service quality, facilities, timely delivery, satisfaction service user Today's business competition requires companies to be able to compete with other companies. PT. Biru Pratama Logistindo Line is a company engaged in import-export services. This study aims to determine the relationship between service quality, facilities and timeliness of delivery of the satisfaction of service users of PT. Biru Pratama Logistindo Line. The data analysis technique used is multiple linear regression analysis and the sampling technique uses proportional random sampling with 42 respondents as consumers of PT. Biru Pratama Logistindo Line taken from a total population of 62 consumers. The analytical tool used in this research is SPSS (Statitical Package for Social Science) Version 22.0. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2021-10-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/20 10.59725/ema.v27i2.20 Jurnal Ekonomi Manajemen Akuntansi; Vol. 27 No. 2 (2021): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 18-32 2964-5816 0853-8778 10.59725/ema.v27i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/20/20 Copyright (c) 2021 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/21 2026-05-22T07:10:43Z EMA:ART driver

Pengaruh Kompensasi, Motivasi, dan Kepuasan Kerja terhadap Produktivitas Kerja Karyawan PT. Perkebunan Nusantara IX Semarang (Studi Pada Karyawan Bagian Produksi PT. Perkebunan Nusantara IX Kebun Ngobo Ungaran) Rangga Aditya Widodo Haryani Haryani Compensation, motivation, job satisfaction, employee work productivity The desired objective of this research activity is to examine and analyze the effect of compensation, motivation and job satisfaction on the work productivity of employees at PT. Nusantara Plantation IX Ngobo Ungaran Plantation. The population in this study were all production employees at PT. Nusantara Plantation IX Ngobo Ungaran Plantation, totaling 50 people. In this study, samples/respondents were taken from the entire population of 50 respondents, using saturated sampling techniques. Based on the discussion, the following conclusions can be drawn: Testing the compensation hypothesis on employee work productivity shows that the value of t count = 2.805 > t table = 1.684 with a significance number = 0.007 <α = 0.05 (significant). Thus, the hypothesis (H1) that compensation has a positive effect on employee work productivity is proven. Testing the hypothesis of motivation on employee productivity shows that the value of t count = 3.972 > t table = 1.684 with a significance number = 0.000 < α = 0.05 (significant). Thus, the hypothesis (H2) that motivation has a positive effect on employee work productivity is proven. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2021-10-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/21 10.59725/ema.v27i2.21 Jurnal Ekonomi Manajemen Akuntansi; Vol. 27 No. 2 (2021): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 33-44 2964-5816 0853-8778 10.59725/ema.v27i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/21/21 Copyright (c) 2021 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/22 2026-05-22T07:10:43Z EMA:ART driver

Evaluasi Penerapan Basis Akrual Pada Pelaporan Keuangan RSUD Tugurejo Semarang Ulfi Eka Fatur Rohmah Agus Hariyanto Accrual Basis Accounting System, Government Accounting Standards, PP 71 of 2010, BLUD Tugurejo Hospital This study aims to explore the extent to which PP 71 of 2010 has been implemented in the accounting process at the BLUD of Tugurejo Hospital, Semarang. Associated with a change in the government accounting system from a cash basis to an accrual basis in accordance with PP 71 of 2010. The research method used is a qualitative descriptive method with the triagulai method using 2 triagulation techniques which combine data from various sources, techniques and time so that data is obtained in the form of interviews with the head of the accounting department and sub-section, as well as obtaining the financial report documents of the 2020 Tugurejo Hospital Semarang. The results of this study show that Tugurejo Semarang Hospital has implemented the Accrual Basis SAP well, which can be seen from the results of interviews such as implementation readiness, training and learning, facilities, staff understanding and education and internal control. It is hoped that even though the Accrual Base SAP has been running well, the management of the Tugurejo Semarang Hospital and the Srmarang City Government can immediately digitize applications that are still manual, especially in reporting fixed assets sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2021-10-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/22 10.59725/ema.v27i2.22 Jurnal Ekonomi Manajemen Akuntansi; Vol. 27 No. 2 (2021): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 45-60 2964-5816 0853-8778 10.59725/ema.v27i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/22/22 Copyright (c) 2021 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/23 2026-05-22T07:10:43Z EMA:ART driver

Pengaruh Faktor Pendidikan, Kemampuan Personel,Dan Dukungan Manajemen Puncak Terhadap Kinerja Sistem Informasi Akuntansi Pada CV. Kurogi Semarang Uswatun Larasati Subchan Subchan Education, Personal Capability, Top Management Support and Accounting Information System Performance The purpose of this study was to analyze the effect of education, personnel capabilities and top management support on the performance of the CV accounting information system. Kurogi Semarang. The population in this study are all employees of CV. Kurogi Semarang, namely as many as 60 employees. The technique of determining the sample is purposive sampling method. The number of samples in this study were 40 employees. This research data analysis tool uses multiple linear regression. The results of the analysis show that education has a positive effect on the performance of accounting information systems. This is evidenced by the calculated t value which is greater than t table, namely 2.359 > 1.688, with a significant value of 0.024 <0.05. Personal ability has a negative effect on the performance of accounting information systems. This is evidenced by the t-count value that is greater than t-table, namely -2.421 (signed negative) > 1.688, with a significant value of 0.021 <0.05. Top management support has a positive effect on the accounting information system. This is evidenced by the t-count value that is greater than t-table, namely 4.467> 1.688, with a significant value of 0.000 <0.05. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2021-10-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/23 10.59725/ema.v27i2.23 Jurnal Ekonomi Manajemen Akuntansi; Vol. 27 No. 2 (2021): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 61-77 2964-5816 0853-8778 10.59725/ema.v27i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/23/23 Copyright (c) 2021 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/24 2026-05-22T07:10:43Z EMA:ART driver

Pengaruh Pengendalian Intern, Komitmen Organisasi Dan Kompetensi Sumber Daya Manusia Terhadap Sistem Informasi Akuntansi Pada CV. Merapi Kendal Jawa Tengah Susi Nurma Septiani Bagus Kusuma Ardi Internal Control, Human Resource Competence, Organizational Commitment and Accounting Information Systems.  The purpose of this study was to determine the Accounting Information System for Cash Receipts in CV. Merapi Kendal, Central Java. The type of research that will be used is associative with a quantitative approach. The population in this study were employees of CV. Merapi Kendal, Central Java, which found 183 people, while the sample used in this study was 40 respondents using purposive sampling technique. The method of data collection through the distribution of the analysis questionnaire used in this study was multiple linear regression The results showed that Internal Control, Human Resource Competence and Organizational Commitment had a positive and significant effect on Accounting Information Systems and the adjusted value of R square in the regression model obtained was 0.816, which means that 81.6 percent of Accounting Information System variables can be explained by the variable Internal Control, Human Resource Competence and Organizational Commitment while the remaining 18.4 percent is explained by other variables outside this study. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2021-10-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/24 10.59725/ema.v27i2.24 Jurnal Ekonomi Manajemen Akuntansi; Vol. 27 No. 2 (2021): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 78-91 2964-5816 0853-8778 10.59725/ema.v27i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/24/24 Copyright (c) 2021 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/25 2026-05-22T07:10:38Z EMA:ART driver

Pengaruh Motivasi Dan Kompetensi Terhadap Kinerja Pegawai Pada Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Tipe Madya Pabean Tanjung Emas Yudha Khoirunnizar Sutopo Sutopo Motivation, Competence, Employee Performance This research is motivated by the performance achievements of the employees of the Tanjung Emas Middle Type Customs and Excise Office of Supervision and Service Office which have not been achieved. The purpose of this study was to analyze the influence of Motivation (X1) and Competence (X2) on Employee Performance (Y) in the Customs and Excise Supervision and Service Office of the Middle Type of Customs Tanjung Emas. Descriptive analysis in this study uses the index number method. Determining the number of samples was calculated based on the slovin formula and obtained a sample of 71 employees from a total population of 248 employees. The sampling method uses simple random sampling technique. The results of the analysis show that motivation has no significant positive effect on employee performance. This is indicated by the calculated t value which is smaller than t table, namely 0.481 <1.667 (df = 68), with a significance value of 0.632 which is greater than α = 0.05. Motivation (β1) is positive at 0.042 which means that there is no effect of motivation on performance (not significant). The results of the analysis show that competence has a significant positive effect on employee performance. This is indicated by the calculated t value that is greater than t table, namely 8.028 > 1.667 (df = 68), with a significance value of 0.000 which is smaller than α = 0.05. Competence (β2) has a positive sign of 0.705 which means that the higher the competency, the higher the employee's performance (significant). sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2022-04-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/25 10.59725/ema.v28i1.25 Jurnal Ekonomi Manajemen Akuntansi; Vol. 28 No. 1 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 01-14 2964-5816 0853-8778 10.59725/ema.v28i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/25/25 Copyright (c) 2022 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/26 2026-05-22T07:10:38Z EMA:ART driver

Pengaruh Gaya Kepemimpinan, Disiplin Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan PT. Mas Silueta Semarang Ema Setyaningrum Darsono Darsono Leadership Style, Work Discipline, Work Environment, Employee Performance This research is motivated by the achievement of work targets for employees of PT. MAS Silueta Indonesia Semarang which has not been maximized. This study aims to analyze leadership style (X1), work discipline (X2), and work environment (X3) on employee performance (Y) in the Office of Supervision and Service of Customs and Excise Middle Type Tanjung Emas Customs. The analytical method in this study is Multiple Linear Regression. Samples were taken using saturated sampling techniques, namely a number of 130 respondents. The results showed that leadership style has a positive effect on the performance of employees at PT. MAS Silhouette Semarang. Work discipline has a positive effect on the performance of employees of PT. MAS Silhouette Semarang. The work environment has a positive effect on the performance of employees of PT. MAS Silhouette Semarang. Based on the results of the research, suggestions can be given to improve the work leadership style at PT. MAS Silueta Semarang by frequently providing stimulus in the form of bonuses for those who excel and awards or promotions. Improving employee work discipline by evaluating employee discipline periodically. Give rewards to disciplined employees and threaten those who are not disciplined Improve the quality of the work environment because based on research the work environment does not affect employee performance. If the quality of the work environment has been improved, it is likely that employee performance will also increase. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2022-04-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/26 10.59725/ema.v28i1.26 Jurnal Ekonomi Manajemen Akuntansi; Vol. 28 No. 1 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 15-30 2964-5816 0853-8778 10.59725/ema.v28i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/26/26 Copyright (c) 2022 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/27 2026-05-22T07:10:38Z EMA:ART driver

Pengaruh Disiplin Kerja, Sikap Kerja Dan Kepuasan Kerja Terhadap Kinerja Karyawan PT. Nusa Jaya Farma Indonesia (Nufarindo) Semarang Edi Kurniawan Ida Martini Alriani Work Discipline, Work Attitude, Job Satisfaction And Employee Performance The purpose of this study was to determine the effect of work discipline, work attitude and job satisfaction on employee performance at PT. Nusa Jaya Farma Indonesia. The population of this study are employees of PT. Nusa Jaya Farma Indonesia, which has a total of 778 employees. The samples were taken using a random sampling technique, namely a number of 89 respondents. This research data analysis tool uses multiple linear regression. The results showed that job satisfaction has a positive effect on employee performance. This is shown by the value of t count is greater than t table, namely 2.246 > 1.664 with a sig value smaller than alpha, namely 0.027 <0.05, so it is significant. The regression coefficient of work discipline (β1) has a positive sign of 0.211 which means that the better the work discipline, the higher the employee performance. Work attitude has a positive effect on employee performance. This is shown by the value of t count is greater than t table, namely 3.239 > 1.664 with a sig value smaller than alpha, namely 0.002 <0.05, so it is significant. The work attitude regression coefficient (β2) is positive at 0.302 which means that the higher the work attitude, the higher the employee's performance. Work discipline has a positive effect on employee performance. This is shown by the value of t count is greater than t table, namely 3.151 > 1.664 with a sig value smaller than alpha, namely 0.002 <0.05, so it is significant. The regression coefficient of job satisfaction (β3) is positive at 0.316 which means that the higher the job satisfaction, the higher the employee performance. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2022-04-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/27 10.59725/ema.v28i1.27 Jurnal Ekonomi Manajemen Akuntansi; Vol. 28 No. 1 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 31-45 2964-5816 0853-8778 10.59725/ema.v28i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/27/27 Copyright (c) 2022 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/28 2026-05-22T07:10:38Z EMA:ART driver

Pengaruh Tax Planning, Nilai Perusahaan, Dan Leverage Terhadap Manajemen Laba Padaperusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2016-2019 Trisma Wati Sam’ani Sam’ani Earnings Management, Tax Planning, Company Value, and Leverage This study aims to examine the effect of the variables of Tax Planning, Firm Value and Leverage on Earnings Management. In this study, the population is the number of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2016-2019 which amounted to 28 companies with sampling carried out using a non-probability sampling approach with a sampling technique using purposive sampling. Purposive sampling is a sampling technique with certain considerations. So the number of samples that meet the criteria is 13 companies multiplied by 4 years to 52 samples. The results of the study using the F test showed that the calculated F value was 4.441 > F table = 2.88 with a significance level of 0.010 <0.05. So it can be concluded that the model is a fit model. The results of the t-test value of t-count Tax planning (X1) is -2.453 < t table of 2.03452 and the probability value is less than 0.05, which is 0.020. This shows that the Tax Planning (X1) variable has a significant effect on Earnings Management with a negative direction or relationship. The t-count value The firm value (X2) is 2.550 > t table is 2.03452 and the probability value is less than 0.05, which is 0.016. This shows that the Firm Value variable (X2) has a significant positive effect on Earnings Management. The t-count value of Leverage (X3) is 1.556 < t table of 2.03452 and the probability value is greater than 0.05, which is 0.129. This shows that the Leverage (X3) variable has no effect on Earnings Management. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2025-02-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/28 10.59725/ema.v28i1.28 Jurnal Ekonomi Manajemen Akuntansi; Vol. 28 No. 1 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 46-67 2964-5816 0853-8778 10.59725/ema.v28i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/28/138 Copyright (c) 2022 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/29 2026-05-22T07:10:38Z EMA:ART driver

Pengaruh Pemanfaatan E-Procurement, Penerapan Standar Akuntansi Pemerintah (SAP), Dan Penerapan Sistem Pengendalian Internal (SPI) Terhadap Kualitas Laporan Keuangan (Studi Empirik Pada Balai Karantina Pertanian Kelas 1 Semarang) Aris Munaryadi Heru Sulistiyo Utilization of e-procurement, application of government accounting standards, internal control systems, quality financial reports. The quality of financial reports is the most important factor in government organizations such as the Class 1 Agricultural Quarantine Office in Semarang. This study aims to analyze the effect of e-procurement, the application of government accounting standards, and the internal control system for the quality of financial reports. The population in this study were all employees of the Class 1 Semarang Agricultural Quarantine Center with 110 employees. The number of samples in this study was 110 employees with the sampling method using the census. The data analysis method used is the path analysis model. The results of the research are the simultaneous effect of the use of e- procurement,  the  application  of  government  accounting  standards,  and  the internal control system together have a significant (0,000) and  effect (122,450) on the quality of financial reports. The effect of the use of e-procurement, implementation of government accounting standards, and internal control systems on the quality of financial reports is 77%. The results of the partial hypothesis testing of the use of e-procurement have a positive (0,379) and significant (0,000) effect on the quality of financial reports. The application of government accounting standards has a positive (0,397) and significant  (0,000)  effect  on  the  quality  of  financial  statements.  The  internal control system has a positive (0,186) and significant (0,016) effect on the quality of financial statements. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2022-04-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/29 10.59725/ema.v28i1.29 Jurnal Ekonomi Manajemen Akuntansi; Vol. 28 No. 1 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 68-83 2964-5816 0853-8778 10.59725/ema.v28i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/29/29 Copyright (c) 2022 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/30 2026-05-22T07:10:38Z EMA:ART driver

Pengaruh Earning Per Share (EPS), Price Earning Ratio (PER), Return On Asset (ROA), Dan Return On Equity (ROE) Terhadap Harga Saham Pada Perusahaan Food And Beverage Di Bursa Efek Indonesia Tahun 2015–2018 Rudi Sulistiono Subchan Subchan Earning Per Share (EPS), Price Earning Ratio (PER), Return On Assets (ROA), Return On Equity (ROE) and Stock Prices The purpose of this study was to examine the effect of Earning Per Share (EPS), Price Earning Ratio (PER), Return On Assets (ROA), and Return On Equity (ROE) on Stock Prices in Food and Beverage Companies on the Indonesia Stock Exchange in 2015 - 2018. In this study, the population is the number of Food and Beverage companies listed on the Indonesia Stock Exchange from 2015-2018, totaling 24 companies. The sample in this research is 14 companies x 4 years of observation = 56 samples using purposive sampling method. The results showed that the t-count value of the t-count Earning Per Share (X1) was 4.114 and the probability value was less than 0.05, which was 0.000. This shows that the variable Earning Per Share (X1) has a significant effect on stock prices. Thus, the first hypothesis in this study is accepted. The t-count value of the Price Earning Ratio (X2) is -1.301 and the probability value is greater than 0.05, which is equal to 0.199. This shows that the variable Price Earning Ratio (X2) has no significant effect on stock prices. Thus, the second hypothesis in this study was rejected. The t-count value of Return On Assets (X3) is equal to 8.366 and the probability value is less than 0.05, which is 0.000. This matter shows that the variable Return On Assets (X3) has a positive effect on stock prices. Thus, the third hypothesis in this study is accepted. The t-count value of Return On Equity (X4) is -1.504 and the probability value is greater than 0.05, which is 0.139. This shows that the variable Return On Equity (X4) has no significant effect on stock prices. Thus, the fourth hypothesis in this study was rejected sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2022-04-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/30 10.59725/ema.v28i1.30 Jurnal Ekonomi Manajemen Akuntansi; Vol. 28 No. 1 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 84-100 2964-5816 0853-8778 10.59725/ema.v28i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/30/30 Copyright (c) 2022 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/31 2026-05-22T07:10:31Z EMA:ART driver

Pengaruh Kompetensi, Kompensasi Dan Disiplin Kerja Terhadap Kinerja Pegawai Non ASN (Study Pada Badan Pengembangan Sumber Daya Manusia Daerah (BPSDMD) Provinsi Jawa Tengah) Nevanggi Wenti Ningrum Haryani Haryani Competency, Compensation, Work Discipline, and Employee Performance This study aims to analyze "The Influence of Competence, Compensation, and Work Discipline on the Performance of Non ASN Employees (Study of the Regional Human Resource Development Agency (BPSDMD) of Central Java Province)". Methods of data collection using a questionnaire. The sampling technique used random sampling technique. A sample of 71 respondents were employees at the Regional Human Resources Development Agency (BPSDMD) of Central Java Province. Based on the results of testing the competency variable has a positive effect on employee performance. This is shown by the value of t count is greater than t table, namely 2.335 > 1.667 with a sig value. 0.023 > 0.05 and the regression coefficient (β1) is positive at 0.271 which means that the higher the employee's competency, the higher the employee's performance. So the hypothesis is proven. The compensation variable has a positive effect on employee performance. This is shown by the value of t count is greater than t table, namely 3.613 > 1.667, with a sig. of 0.001 <0.05 and the regression coefficient (β2) is positive at 0.411 which means that the more satisfying the compensation given, the higher the employee's performance. So the hypothesis is proven. While the work discipline variable has a positive effect on employee performance. This is shown by the greater t-count value of t-table, namely 2.548 > 1.667, with a sig. 0.013 < 0.05 and the regression coefficient (β3) is positive at 0.285 which means that the higher the employee's work discipline, the higher the employee's performance. So the hypothesis is proven. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2022-10-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/31 10.59725/ema.v28i2.31 Jurnal Ekonomi Manajemen Akuntansi; Vol. 28 No. 2 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 27-38 2964-5816 0853-8778 10.59725/ema.v28i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/31/31 Copyright (c) 2023 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/32 2026-05-22T07:10:31Z EMA:ART driver

Pengaruh Kompetensi, Motivasi Kerja Dan Pengembangan Karir Terhadap Kinerja Karyawan Pada PT. Kayamas Intitama Semarang Daniel Imam Hari Basuki Darsono Darsono Competence, Work Motivation, Career Development and Employee Performance. This study aims to analyze "The Influence of Competence, Work Motivation and Career Development on Employee Performance at PT Kayamas Intitama Semarang". Methods of data collection using a questionnaire. The sampling technique used random sampling technique. A sample of 60 respondents is an employee at PT Kayamas Intitama Semarang. Based on the results of the study, the competence variable has a positive effect on employee performance. This is indicated by the calculated t value that is greater than the t table, namely 5.608 > 1.672, with a sig value. of 0.000 <0.05 (significant). The magnitude of β1 0.402 (positive sign) means that the higher the competence, the higher the employee's performance. Work motivation has a positive effect on employee performance. This is with the calculated t value of 6.400 > t table, namely 1.672 with a sig. of 0.000 <0.05 (significant). The magnitude of β2 is 0.467 (positive sign), meaning that the better the work motivation, the higher the employee performance. Career development has a positive effect on employee performance. This is indicated by the calculated t value which is equal to 5.042 > t table which is 1.672 with a sig value. of 0.000 <0.05 (significant). The magnitude of β3 is 0.345 (positive sign), meaning that the higher the employee's career development, the higher the employee's performance. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2022-10-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/32 10.59725/ema.v28i2.32 Jurnal Ekonomi Manajemen Akuntansi; Vol. 28 No. 2 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 39-53 2964-5816 0853-8778 10.59725/ema.v28i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/32/32 Copyright (c) 2023 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/33 2026-05-22T07:10:31Z EMA:ART driver

Pengaruh Gaya Kepemimpinan, Beban Kerja, Dan Insentif Terhadap Kinerja Karyawan Pada CV Gemilang Abadi Semarang Avilia Moza Pramesti Wachid Fuady R Leadership Style, Workload, Incentives and Employee Performance. This study aims to analyze "The Influence of Leadership Style, Workload, and Incentives on Employee Performance at CV Gemilang Abadi Semarang." Methods of data collection using a questionnaire. The sampling technique used random sampling technique. A sample of 82 respondents were employees at CV Gemilang Abadi Semarang. Based on the results of the study, leadership style has a positive effect on employee performance. This is shown by the value of t count is greater than t table, namely 3.632 > 1.664, with a sig value. of 0.001 <0.05. Leadership style (β1) has a positive sign of 0.266 which means that the better the leadership style, the higher the employee performance. Thus it can be concluded that H1 is accepted, so the hypothesis stating that leadership style has a positive effect on employee performance is proven. Workload has a positive effect on employee performance. This is shown by the t-value that is greater than the t-table, namely 3.941 > 1.664, with a sig. By 0.000 > 0.05. Workload (β2) has a positive sign of 0.295 which means that the more appropriate the workload is, the better the employee's performance. Thus it can be concluded that H2 is accepted, so the hypothesis stating that workload has a positive effect on employee performance is proven. Incentives have a positive effect on employee performance. This is shown by the greater t-count value of t-table, namely 8.699 > 1.664, with a sig. 0.000 < 0.05. Incentives (β3) have a positive sign of 0.590 which means that the higher the incentives given, the higher the employee's performance. Thus it can be concluded that H3 is accepted, so the hypothesis stating that incentives have a positive effect on employee performance is proven. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2022-10-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/33 10.59725/ema.v28i2.33 Jurnal Ekonomi Manajemen Akuntansi; Vol. 28 No. 2 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 54-66 2964-5816 0853-8778 10.59725/ema.v28i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/33/33 Copyright (c) 2023 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/34 2026-05-22T07:10:31Z EMA:ART driver

Analisis Sistem Informasi Akuntansi Penjualan Kredit Motor Pada PT. Harpindo Jaya Gubug Kabupaten Grobogan “Studi Kasus Pada PT. Harpindo Jaya Gubug” Riza Indriyani Agus Hariyanto Credit Sales Accounting Information System This study aims to analyze how the credit sales accounting information system at PT Harpindo Jaya Gubug. This type of research is a qualitative descriptive research. Data were obtained using interview, observation and documentation techniques. The data analysis technique used in this study was descriptive analysis with a qualitative approach. The results of this study state that there is a dual function in the billing section and the accounting department. The credit sales accounting information system document at PT Harpindo Jaya Gubug Grobogan Regency is in accordance with the theory. The company has utilized information technology so that credit sales processing is computerized. Accounting records at PT Harpindo Jaya Gubug need to be repaired by making warehouse cards, inventory cards, accounts receivable cards. While the procedure network that forms the credit sales accounting information system at PT Harpindo Jaya Gubug needs to be improved, namely by having the procedure for recording the cost of goods sold and the procedure for recording receivables. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2022-10-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/34 10.59725/ema.v28i2.34 Jurnal Ekonomi Manajemen Akuntansi; Vol. 28 No. 2 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 67-79 2964-5816 0853-8778 10.59725/ema.v28i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/34/34 Copyright (c) 2023 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/35 2026-05-22T07:10:31Z EMA:ART driver

Pengaruh Pengendalian Intern, Komitmen Organisasi Dan Kompetensi Sumber Daya Manusia Terhadap Sistem Informasi Akuntansi Penerimaan Kas Pada PT. Mandala Adhi Perkasa Sejati Semarang Gilbert Daniel Ricardo Sutono Sutono internal control, organizational commitment, human resource competence, accounting information system, cash receipts. This study aims to analyze the effect of internal control, organizational commitment, human resource competence on cash receipts accounting information systems. The population in this study amounted to 183 people. The sample in the study was 40 using the method purposive sample. Hypothesis testing is known that the value of t arithmetic for internal control (X1) = 5,300 > t table 2,028 and level of significance 0,000 < 0,05 with β1 = 0,618 in a positive direction, meaning that internal control (X1) significant positive effect on the cash receipts accounting information system, then hypothesis 1 is accepted. t count for organizational commitment (X2)= 3,890 > t table 2,028 and level of significance 0,000 < 0,05 with β2= 0,365 ait means that organizational commitment has a significant effect on the cash receipts accounting information system, then hypothesis 2 is accepted. t count for human resource competence (X3)= 2,266 > t   table 2,028 and level of significance 0,03 < 0,05 with β3= 0,194 with a positive direction means that the competence of human resources has a significant positive effect on the cash receipts accounting information system, so hypothesis 3 is accepted. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2022-10-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/35 10.59725/ema.v28i2.35 Jurnal Ekonomi Manajemen Akuntansi; Vol. 28 No. 2 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 80-95 2964-5816 0853-8778 10.59725/ema.v28i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/35/35 Copyright (c) 2023 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/36 2026-05-22T07:10:31Z EMA:ART driver

Pengaruh Sistem Informasi Akuntansi Penjualan Dan Pengendalian Internal Terhadap Efektivitas Pengendalian Piutang Pada PT. Sentral Medika Indonesia Semarang Anindita Emma Rahmawati Batista Sufa Kefi System Effect, Sales Accounting Information, Internal Control, Control Effectiveness, Accounts Receivable This study aims to determine the effect of sales accounting information systems and internal control on the effectiveness of controlling accounts receivable at PT.Sentral Medika Indonesia Semarang. The population in this study were all employees of PT. Sentral Medika Indonesia Semarang with a total of 60 employees, while the sample taken using purposive sampling method is a total of 53 employees who work in the accounting department, sales department, warehouse department, marketing department, manager and president director. . The data analysis tool in this study used multiple linear regression. The results show that the sales accounting information system has a positive and significant effect on the effectiveness of controlling accounts receivable, it can be seen from the t-count value which is greater than the t-table value of 3.016> 1.679, and the significance value of 0.004 is smaller than 0.05, so the hypothesis one accepted. Internal control has a positive and significant effect on the effectiveness of receivables control, it can be seen from the t-count value which is greater than the t-table value, namely 4.242 > 1.679, and the significance value of 0.000 is smaller than 0.05, so hypothesis two is accepted. This means that the higher the company's sales accounting information system and internal control applied in the company, the effectiveness of the internal control carried out by PT. Central Medika Indonesia Semarang will continue to increase. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2022-10-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/36 10.59725/ema.v28i2.36 Jurnal Ekonomi Manajemen Akuntansi; Vol. 28 No. 2 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 96-109 2964-5816 0853-8778 10.59725/ema.v28i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/36/36 Copyright (c) 2023 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/61 2026-05-22T07:10:22Z EMA:ART driver

Pengendalian Kualitas Produk Kemasan Dengan Metode Statistical Quality Control Dan Failure Mode And Effect Analysis (PT. Temprina Media Grafika) Mochammad Daffa Amanullah Enny Aryanny Quality, Statistical Quality Control, and Failure Mode and Effect Analysis Temprina Media Grafika is a manufacturing company with printing and packaging services. The products are produced from PT. Temprina Media Grafika are packaging paper for various industrial products. However, the production of PT. Temprina Media Grafika still has a few problems that impact the product flaw. The purpose of this study is to identify the quality of Choco Wafer Roll packaging and offer improvements to improving the Choco Wafer Roll packaged products in PT. Temprina Media Grafika. The study was used are Statistical Quality Control (SQC) and Failure Mode and Effect Analysis (FMEA). Based on the results of research on Statistical Quality Control (SQC), the most dominant defects were color not appropriate (27,2%), after that shiny color not right (23,4%), uneven colors (21,9%), Spots appear on the pack (15,3%), and packaging design cut (12,3%). Based on the results of research on Failure Mode and Effect Analysis (FMEA), it is known that the problem causing disability with the highest RPN value of 168 is the machine factor with the cause of dirty UV polymer containers. Recommendations for improvements that can be made are Eliminating uv polymer containers after uv laminate processes. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2023-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/61 10.59725/ema.v29i1.61 Jurnal Ekonomi Manajemen Akuntansi; Vol. 29 No. 1 (2023): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 01-18 2964-5816 0853-8778 10.59725/ema.v29i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/61/61 Copyright (c) 2023 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/62 2026-05-22T07:10:22Z EMA:ART driver

Pengaruh Integritas, Kompetensi, Dan Disiplin Kerja Terhadap Kinerja Pegawai Kantor Pengawasan Dan Pelayanan Bea Dan Cukai (KPPBC) Tipe Madya Pabean Tanjung Emas Semarang Frenky Mangasa Sutopo Sutopo Integrity, Competence, Work Discipline, Employee Performance This study aims to determine the effect of integrity, competence, and work discipline on the performance of employees of the Kantor Pengawasan Dan Pelayanan Bea Dan Cukai (KPPBC)Tipe Madya Pabean Tanjung Emas Semarang. The research population included all employees of the Office KPPBC Type Madya Tanjung Emas Semarang, totaling 205 people and 67 people were taken as a sample. The analysis technique uses multiple linear regression statistical methods. The results showed: Integrity, Competence, and Work Discipline simultaneously have a significant effect on Employee Performance. Partially, integrity has a significant positive effect on employee performance, competence has a significant positive effect on employee performance and work discipline has a significant positive effect on employee performance. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2023-05-02 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/62 10.59725/ema.v29i1.62 Jurnal Ekonomi Manajemen Akuntansi; Vol. 29 No. 1 (2023): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 19-37 2964-5816 0853-8778 10.59725/ema.v29i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/62/62 Copyright (c) 2023 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/63 2026-05-22T07:10:22Z EMA:ART driver

Bauran Pemasaran Pada Usaha Rekreasi Pemancingan Nagaya Desa Kotapulu Rizki Eka Putri Utami Farid Farid Anisah Anisah Marketing Mix , Fishing ,Promotions The purpose of serving in the village with the mission of building a rural economy through the potential in the village is the fisheries sector, as well as to broaden business actors' insight into the application of the marketing mix. The potential in Kotapulu Village is in the fisheries sector. Nagaya fishing is one of the businesses as a means of community recreation. The development of inland fisheries in Central Sulawesi Province has quite large potential for freshwater and brackish water fisheries resources, which if managed optimally can provide a sizeable contribution to the region. Technical data collection is carried out through counseling, interviews and documentation that can answer existing problems. , and so on the data were analyzed descriptively qualitatively. From the results of this study, the Marketing Mix) or 7 P which consists of: Product, Price, Place, Promotion, Process, Physical Environment used in the Nagaya fishing recreational business is in accordance with the existing procedures, while for application in the field there are several obstacles that arise in terms of Promotion, so that the Marketing Mix is not going well. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2023-05-02 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/63 10.59725/ema.v29i1.63 Jurnal Ekonomi Manajemen Akuntansi; Vol. 29 No. 1 (2023): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 38-47 2964-5816 0853-8778 10.59725/ema.v29i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/63/63 Copyright (c) 2023 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/64 2026-05-22T07:10:22Z EMA:ART driver

Pengaruh Jam Kerja Terhadap Jam Absensi Dan Produktivitas Karyawan: Studi Kasus Salah Satu Karyawan PT. XYZ Kukuh Yulianto Dety Mulyanti working hours, productivity, fatigue, overtime hours, performance Productivity is something that many companies want to achieve, which will later affect the company's output in the form of results obtained, one of which is company profit, productivity is an indicator of employee performance at PT. XYZ, measured by the number of results obtained from daily activities which will impact on work results which will later be used as billing equipment for work results to customers. Taking a sample of employees in the report generation unit, the result is that the more working hours that employees go through will affect productivity the following day, this is due to employee eye fatigue working on reports in front of a computer screen. The more hours worked with additional overtime hours, the productivity will decrease. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2023-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/64 10.59725/ema.v29i1.64 Jurnal Ekonomi Manajemen Akuntansi; Vol. 29 No. 1 (2023): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 48-53 2964-5816 0853-8778 10.59725/ema.v29i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/64/64 Copyright (c) 2023 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/65 2026-05-22T07:10:22Z EMA:ART driver

Sistem Informasi Akuntansi Penjualan Bahan Pokok Berbasis Web Pada Housemart Cirebon Alya Fadia Yudhistira Arie Wijaya accounting information system , sales information system, prototype, web Housemart Cirebon is a trading company engaged in staple goods located on Jalan Cideng Indah, Cirebon Regency - West Java. Cirebon Housemart provides basic ingredients from national brands ranging from household needs, baby products, to body and beauty care products. At present the business activities carried out are somewhat less effective. Sales, promotions and orders are still done manually, this is less effective because there is no detailed information on what products are being sold to buyers. . Recording and checking of transaction data, customer data, goods data, is still done manually in written document archives, data loss is still very likely to occur. The development method used to design the system uses the prototype method. The results of this research are in the form of a web-based Housemart Cirebon Sales Information System that is capable of performing sales, ordering and data processing services at Cirebon Housemart so that it can increase the effectiveness and efficiency of performance and time. The hope is to be able to provide complete information regarding the ordering process, services and promotions so that it is even better at Housemart Cirebon. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2023-05-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/65 10.59725/ema.v29i1.65 Jurnal Ekonomi Manajemen Akuntansi; Vol. 29 No. 1 (2023): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 54-70 2964-5816 0853-8778 10.59725/ema.v29i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/65/65 Copyright (c) 2023 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/68 2026-05-22T07:10:22Z EMA:ART driver

Peran Mahasiswa Dan Masyarakat Dalam Mengurangi Resiko Bencana Alam Yang Terjadi Di Desa Sibalaya Barat Hariani Hariani Rahdyanti Rahdyanti Moh Ali Murad Risnawati Risnawati Natural Disasters, Society, Roles Efforts in disaster risk reduction have not been carried out optimally. In this case, the socialization of disaster risk reduction in Dusun II Kalukau, West Sibalaya Village is one of the efforts to provide direct education informally to the community. This study aims to produce information about public understanding and awareness of disaster risk reduction. This research was conducted with a qualitative approach. Data sources come from observation, discuccion focus groups, and active participation. The results showed that public understanding of disasters was relatively good, the implementation of disaster risk reduction socialization was considered good as an educational effort for disaster mitigation. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2023-05-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/68 10.59725/ema.v29i1.68 Jurnal Ekonomi Manajemen Akuntansi; Vol. 29 No. 1 (2023): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 71-78 2964-5816 0853-8778 10.59725/ema.v29i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/68/68 Copyright (c) 2023 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/69 2026-05-22T07:10:22Z EMA:ART driver

E-Commerce : Definisi, Perkembangan Dan Hukum Dalam Pandangan Agama Islam Diki Tri Bagus Dermawan Dety Mulyanti E-commerce, develompment, Islamic law Introduction: The internet provides various conveniences, including in buying and selling transactions or so-called e-commerce. E-commerce provides many benefits, and there were 2,361,423 e-commerce businesses in Indonesia in 2020. E-commerce is a legitimate buying and selling transaction if it does not deviate from the principles of Islamic sharia law. Purpose: To understand the meaning of e-commerce, its development, and the Islamic law perspective on it. Method: The method used is literature study from relevant journals, books, and fatwas. Results and Conclusion: E-commerce is a buying and selling transaction process carried out through the internet. E-commerce has several advantages compared to traditional commerce, such as the buying and selling process can be done anywhere and anytime. E-commerce in Indonesia has developed since 1999 until now, and it has always been accompanied by improvements. The largest e-commerce service providers in Indonesia are Lazada, Tokopedia, Shopee, Elevania, Bukalapak, Blibli, and Matahari Mal.com. E-commerce has been declared legitimate by MUI, NU, and ulama. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2023-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/69 10.59725/ema.v29i1.69 Jurnal Ekonomi Manajemen Akuntansi; Vol. 29 No. 1 (2023): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 79-84 2964-5816 0853-8778 10.59725/ema.v29i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/69/69 Copyright (c) 2023 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/75 2026-05-22T07:10:22Z EMA:ART driver

Faktor – Faktor Yang Mempengaruhi Kemiskinan Di Provinsi Kalimantan Tengah Tahun 2013-2022 Alvin Alvin Alexandra Hukom GDP, HDI, unemployment and poverty Poverty is a serious problem for all countries, both developed and developing. The purpose of this study is to determine the impact of his GRDP, HDI and unemployment rate on poverty rate in Central Kalimantan from 2013 to 2022. The analytical tool used in this study is multiple regression analysis). The data used are time series and secondary data obtained from the Kalimantan Central Statistical Office (BPS) website Middle. The results of this study show that independent variables have a significant impact on poverty in Central Kalimantan. That is, the variables GRDP, Ipm, Unemployment, HDI and Unemployment variables have a negative impact on poverty in Central Kalimantan. The variables have a negative impact on poverty in Central Kalimantan. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2023-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/75 10.59725/ema.v29i1.75 Jurnal Ekonomi Manajemen Akuntansi; Vol. 29 No. 1 (2023): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 85-96 2964-5816 0853-8778 10.59725/ema.v29i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/75/74 Copyright (c) 2023 JURNAL EKONOMI MANAJEMEN AKUNTANSI

oai:ejournals.stiedharmaputra-smg.ac.id:article/108 2026-05-22T07:09:56Z EMA:ART driver

Analisis Pengaruh Boikot Produk Kopi Starbucks terhadap Peningkatan Minat Beli Kopi Lokal pada Gen Z di Indonesia Dessy Dwiyanti Boycott Buying Interest Starbucks Israel Regarding the socio-political conflict between Israel and Palestine, many countries have criticized Israel's actions by boycotting Israeli products and products that support Israeli aggression against Palestine. Starbucks products are one of the products that support Israeli aggression and are very closely related to Gen Z in Indonesia, so this study was performed to examine the impact of a boycott of Starbucks products on interest in buying local coffee products among Gen Z using quantitative methods, because previous similar research was carried out using qualitative methods. A total of 100 Gunadarma University students were respondents to fill out this research questionnaire. The data analysis technique used is hypothesis testing through simple regression analysis assisted by SPSS software. The conclusion drawn from hypothesis testing showed an influence between the effect of boycotting Starbucks products (X) and the interest in buying local coffee (Y). sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/108 10.59725/ema.v30i2.108 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 01-13 2964-5816 0853-8778 10.59725/ema.v30i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/108/75 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/109 2026-05-22T07:09:56Z EMA:ART driver

Pengaruh Daya Tarik Iklan Pantene di Media Sosial (Youtube) terhadap Minat Beli Konsumen Rafiqa Maulidia Nurmaningsih Nurmaningsih Novia Eka Nissrina Advertising Attraction Social Media Purchase Interest This study aims to determine whether there is an influence of the Attraction of Advertisements on Social Media (Youtube) on Consumer Purchase Interest. The research method used is a quantitative method with a purposive sampling technique. The data collection technique was carried out using a questionnaire method by distributing questionnaires via Google Form. The population of the study was respondents who had watched the Pantene advertisement version of Miracles Hair Supplement with a total of 100 respondents from the calculation results using Rao Purba. The theory used in this study is the S-O-R theory (Stimulus, Organism, Response). The results of this study are the influence of the Attraction of Advertisements on Social Media (Youtube) on Consumer Purchase Interest with a significance value of 0.000 <0.05 and a calculated t value> t table of 3.889> 1.985. In accordance with the S-O-R Theory (Stimulus-Organism-Response) used, the Stimulus, namely the Attraction of the Pantene Advertisement version of Miracles Hair Supplement, has an Attraction so that the audience of the advertisement does Organism, namely attention, understanding, and acceptance. And finally, the audience will make a Response, namely a change in attitude to make a product purchase. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/109 10.59725/ema.v30i2.109 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 14-24 2964-5816 0853-8778 10.59725/ema.v30i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/109/76 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/110 2026-05-22T07:09:56Z EMA:ART driver

English Courses for Children : Opportunities and Challenges in Educational Entrepreneurship Ariya Agustin Muhammad Iqbal entrepreneurship English courses children competition This study examines the opportunities and challenges in entrepreneurship of English courses for children in Indonesia, focusing on crucial issues such as fierce competition, limited resources, and changes in education policies. The main problem identified is the difficulty of course institutions in attracting parents' attention and retaining qualified teachers. This research aims to provide in-depth insight into market dynamics and strategies that entrepreneurs can apply. The research method used is a demographic study with data collection through questionnaires and semi-structured interviews. The results show that despite the high demand for English language courses, challenges such as competition and resource constraints must be faced with innovation and effective collaboration. The conclusion of this study emphasizes the importance of adaptation and development of appropriate programs to improve the competitiveness of course institutions. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2025-01-23 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/110 10.59725/ema.v30i2.110 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 25-37 2964-5816 0853-8778 10.59725/ema.v30i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/110/77 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/111 2026-05-22T07:09:56Z EMA:ART driver

Pengaruh Kompetensi, Kompleksitas dan Workload terhadap Kualitas Audit dengan Pemahaman Sistem Informasi Sebagai Variabel Moderasi Atta Putra Harjanto Siti Rahayu Lorosae Murianingsih Sri Harjanto Armania Putri Wardhani Competence Complexity Workload Audit Quality Purpose: The purpose of this study is to analyze the Influence of Competence, Complexity, Workload on Audit Quality. In addition, this study is to determine whether or not there is a role of understanding information systems in moderating the influence of Competence, Complexity, Workload on Audit Quality. Method: The population in this study were auditors working in Public Accounting Firms in Semarang City. The research sample used a purposive sampling technique. The data collection technique was distributing questionnaires to 15 KAPs in Semarang City, with a note that 11 KAPs were willing to fill out the questionnaire while 4 KAPs refused to fill out the questionnaire. The analysis tool used was IBM SPSS Statistics 23. Findings: The results of the study prove that competence has a significant negative effect on audit quality, complexity and workload do not affect audit quality. Meanwhile, understanding information systems can moderate by strengthening the influence of competence on audit quality and understanding information systems can moderate by weakening the influence of complexity and workload on audit quality. Novelty: In this study, previous studies have not found involvement in competence, complexity, and workload that have an effect on audit quality. So the author is interested in researching more deeply about the factors that influence audit quality by presenting a moderating variable, namely understanding of information systems.   sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-10-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/111 10.59725/ema.v30i2.111 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 38-50 2964-5816 0853-8778 10.59725/ema.v30i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/111/78 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/113 2026-05-22T07:09:56Z EMA:ART driver

Pengaruh Ketersediaan, Efektivitas dan Kemudahan Penggunaan Qris terhadap Keputusan Pembelian serta Dampaknya Bagi Karakter Generasi Muda Nurdiana FI Imam Baidlowi Yuliasnita Verlandes Agoes Hadi Purnomo Adhe Sarah Digitalization Qris Convenience Character The new era of digitalization created by humans has touched various aspects including transaction payment methods. With digital payments, humans make payments with just one scan. Bank Indonesia, in collaboration with ASPI, launched digital payment Qris in 2020. Qris was initially a payment solution during the pandemic that was accepted by the public and is still widely used today. Including the younger generation, they often use Qris to make payments. This research aims to identify the influence of the availability, effectiveness and ease of use of Qris on purchasing decisions and its impact on the character of the younger generation. Using the quantitative SAM PLS method and qualitative literature study, the research took samples of student members of the GMNI organization who met the criteria. The results of data processing showed that the variables of availability, effectiveness and ease of use of Qris had a positive and significant effect on purchasing decisions. The impact of using Qris for the younger generation is a shift in disciplined, independent and responsible character due to the ease of payment facilities which gives rise to consumer behavior. This can be handled with supervision and character education starting at the family, school, community and government levels. By synergizing together, a strong character can be built in the younger generation, able to answer problems and be of benefit to the wider community. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/113 10.59725/ema.v30i2.113 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 51-64 2964-5816 0853-8778 10.59725/ema.v30i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/113/80 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/117 2026-05-22T07:09:56Z EMA:ART driver

Meminimalkan Biaya operasional dan Memaksimalkan Kepuasan Pelanggan dalam Perusahaan Transportasi Laut di PT XYZ Jakarta Agung kwartama Samiyono Samiyono Cost efficiency Operational cost Customer satisfaction Maritime transportation Strategic decision-making In the maritime transportation industry, companies face challenges in minimizing operational costs while maximizing customer satisfaction. PT XYZ, as one of the leading maritime transportation companies, needs to adopt effective strategies to achieve these objectives. This study aims to identify cost-efficiency methods that can be implemented and analyze the impact of costs on customer satisfaction. By using relevant data and case studies, this research is expected to provide in-depth insights for PT XYZ's management in making strategic decisions. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2025-01-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/117 10.59725/ema.v30i2.117 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 85-102 2964-5816 0853-8778 10.59725/ema.v30i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/117/84 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/118 2026-05-22T07:09:56Z EMA:ART driver

The Impact of Recruitment Strategies and Crew Competencies on Maritime Operational Performance: A Study of PT Sillo Maritime Perdana Tbk Baruno Winahyu Aji Syahdan Tanjung April Gunawan Malau Agung Kwartama PT Sillo Maritime Perdana Tbk recruitment strategies crew competencies maritime operations educational technology The maritime sector is critical for global trade and economic development, yet challenges in workforce development persist, particularly in tanker operations handling dry bulk cargo like agricultural products. This research investigates the interplay between recruitment strategies, crew competencies, and ship operational performance, with a focus on PT Sillo Maritime Perdana Tbk, a key player in Indonesia’s offshore shipping sector. Addressing gaps in aligning workforce development with industry demands, this study explores the effectiveness of recruitment practices and competency development within the operational context of this organization. This study aimed to evaluate the influence of recruitment strategies and crew work competencies, individually and collectively, on improving operational performance at PT Sillo Maritime Perdana Tbk. Using a mixed-methods approach, the research employed Statistical Equation Modeling (SEM) to analyze quantitative data from 117 participants and conducted thematic analysis of qualitative insights from experts, lecturers, graduates, and head workers. The results revealed that recruitment strategies and crew competencies significantly contribute to operational performance, with a combined positive effect observed. Structured recruitment and ongoing skill development tailored to industry demands were identified as critical. The findings also highlighted the transformative role of educational technology in bridging the gap between academic training and operational realities. The study provides actionable insights for PT Sillo Maritime Perdana Tbk and similar organizations, emphasizing the need for collaborative efforts to enhance workforce readiness, operational efficiency, and sustainability in maritime activities. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2025-01-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/118 10.59725/ema.v30i2.118 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 65-76 2964-5816 0853-8778 10.59725/ema.v30i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/118/81 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/119 2026-05-22T07:09:56Z EMA:ART driver

Pengelolaan Surat Masuk dan Keluar pada Bagian Tata Usaha Badan Pertanahan Nasional Kota Medan Sri Mutia Fazira Nursantri Yanti Incoming Letters Outgoing Letters Management Management of incoming and outgoing mail has an important role in the efficiency and effectiveness of the administration of the Medan City National Land Agency (BPN). This research aims to analyze the process of managing incoming and outgoing mail and identify the challenges faced in this process. Data collection methods were carried out through direct observation, interviews and documentation studies. The research results show that the management of incoming and outgoing mail at BPN Medan City has improved through the implementation of a mail management information system. However, there ar e still several obstacles such as the length of time the process of entering letters is made and letters being lost. This research recommends improving procedures, increasing internal coordination, and investing in information technology infrastructure to increase the efficiency and effectiveness of managing incoming and outgoing mail at BPN Medan City. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2025-01-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/119 10.59725/ema.v30i2.119 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 77-84 2964-5816 0853-8778 10.59725/ema.v30i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/119/83 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/121 2026-05-22T07:09:56Z EMA:ART driver

Peran Badan Anggaran dan Pengawasan dalam Pembahasan Sistem Perubahan Anggaran Karolina Mustika Elan Dua Emilianus Eo Kutu Goo Nunsio Handrian Meylano Budget Supervision Budget Change This research aims to find out the role of the budget and supervisory body in discussing the budget change system. To identify problems, this research uses qualitative research. Data collection techniques use interviews, observation and document study. It can be concluded that Budget changes are the process of adjusting previously approved budget allocations due to changes in conditions, priority needs, or realization of income and expenditure that is not in accordance with the initial plan. The budget change system refers to the mechanism that regulates how the government or organization implements the plan that regulates how the government or organization implements the agreed budget plan. Agreed budget. This process aims to align the budget with actual conditions, such as changes in economic assumptions, the reality of spending and revenues, or urgent needs. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/121 10.59725/ema.v30i2.121 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 103-115 2964-5816 0853-8778 10.59725/ema.v30i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/121/86 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/122 2026-05-22T07:09:56Z EMA:ART driver

Pengaruh Penggunaan dan Implementasi Teknologi Digital terhadap Perubahan Hubungan Sosial Masyarakat 4.0 Natallios Peter Sipasulta Dionysia Kowanda Siti Nurafiah Digital technology social relations society 4.0 Industrial Revolution 4.0 social media The Industrial Revolution 4.0 era has brought significant changes in various aspects of life, including social relations in society. Digital technologies such as social media, the internet of things (IoT), and artificial intelligence (AI) have become an integral part of human interaction. This article aims to analyze the influence of the use and implementation of digital technology on the pattern of social relations in society. This study uses a qualitative method with an in-depth literature approach. The results of the analysis show that although digital technology provides convenience in communication, there are negative impacts such as decreased face-to-face interaction and increased social isolation. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/122 10.59725/ema.v30i2.122 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 116-125 2964-5816 0853-8778 10.59725/ema.v30i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/122/87 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/124 2026-05-22T07:09:56Z EMA:ART driver

The Power of Knowledge: How CEO Education Shapes CSR Transparency in Indonesian Banks Satrio Nararya Syahriar Abdullah Rahmatya Widyaswati CEO education CSR disclosure Upper Echelons Theory finance background Indonesian banks This study examines the impact of CEO education on Corporate Social Responsibility disclosure in Indonesian banks, with a focus on the role of CEO characteristics in shaping corporate social practices. Using data from banks listed on the Indonesia Stock Exchange, the study explores the relationship between CEO education level, CEO background in finance, and CSR disclosure, applying the Upper Echelons Theory (UET) to explain how CEO characteristics influence corporate decision-making. The findings reveal a significant positive relationship between CEO education level and CSR disclosure, suggesting that CEOs with higher education are more likely to lead firms that disclose comprehensive CSR information. Conversely, CEOs with a finance background were found to have a negative impact on CSR disclosure, indicating a preference for financial performance over social responsibility. Additionally, company size was found to significantly influence CSR disclosure, with larger companies more likely to engage in CSR reporting. The study contributes to the growing body of literature on CSR disclosure by highlighting the role of CEO education in shaping corporate transparency, particularly in the banking sector. The findings also underscore the need for a balanced perspective in leadership, where a broader commitment to social responsibility and sustainability complements financial expertise.   sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/124 10.59725/ema.v30i2.124 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 126-144 2964-5816 0853-8778 10.59725/ema.v30i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/124/89 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/127 2026-05-22T07:09:56Z EMA:ART driver

Pengaruh Digital Leadership terhadap Kinerja Karyawan: Peran Mediasi kreativitas dan Perilaku Kerja Inovatif Emma Yulianti Nova Maharani digital leadership employee creaativity innovative work behavior job performance The dynamic development of digitalization today increases the important role of digital leadership as a key factor to optimize employee performance. Research specifically through the development of creativity and innovative behavior in the workplace. This study aims to examine the indirect effect of digital leadership on performance through creativity and innovative work behavior of employees. The research was conducted at PT Semen Indonesia (Persero) Tbk. The research approach used is quantitative with survey research design where data is collected through questionnaires. The sampling technique used purposive sampling. This study involved 74 respondents who were analyzed using Smart PLS 4.0. The research findings explain that digital leadership does not directly affect the performance of PT Semen Indonesia (Persero) Tbk employees, but has an indirect influence through innovative work behavior. Meanwhile, creativity is not proven to mediate the effect of digital leadership on employee performance. Digital leadership is able to increase employee creativity, but employee creativity is not able to improve the performance of PT Semen Indonesia (Persero) Tbk employees. The research findings underscore the important role of digital leadership to drive employee performance. The results also imply that management can apply digital leadership as a strategy to increase creativity and innovative behavior in the workplace where innovative work behavior drives employee performance. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/127 10.59725/ema.v30i2.127 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 145-164 2964-5816 0853-8778 10.59725/ema.v30i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/127/90 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/129 2026-05-22T07:09:56Z EMA:ART driver

Pengaruh Penerapan Sanksi Pajak dan Tingkat Kepercayaan terhadap Kepatuhan Wajib Pajak : (Pelaku UMKM Kerupuk Desa Tlasih, Sidoarjo) Dewi Murdiawati tax penalties level of trust taxpayer compliance This study aims to determine the effect of the application of tax penalties, understanding of taxation, tax socialization, and the level of trust on taxpayer compliance of Tlasih Village cracker MSME players. The sample used is 60 respondents. The sampling method use in this study uses saturated sampling. The data in this study were obtained through quisionnaires given directly (offline).. The results showered that the effect of the tax penalties and the level of trust had an effect on taxpayer compliance (Tlasih Village Cracker MSMEs Actors). sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/129 10.59725/ema.v30i2.129 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 165-177 2964-5816 0853-8778 10.59725/ema.v30i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/129/92 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/130 2026-05-22T07:09:56Z EMA:ART driver

Pengukuran Nilai Wajar Aset (IAS 13) dan Aset Tidak Berwujud (IAS 38) terhadap Manajemen Laba Diyah Pujiati Intangible assets IAS 13 IAS 38 fair value banking This study aims to examine whether level 1 fair value assets and intangible assets have a significant impact on earnings management within Indonesia's banking service sector. The research sample included 136 foreign exchange banks that reported financial data on the Indonesia Stock Exchange between 2019 and 2022. Data analysis was conducted using multiple linear regression. The findings show a significant effect of level 1 fair value assets on earnings management in Indonesia's banking industry, while no significant effect was found for intangible assets. The study concludes that fair value asset measurements do not influence earnings management, whereas intangible assets do. To support ongoing improvements in financial accounting standards, it is recommended to implement the guidelines from accounting standards 68 (measuring fair value) and 19 (intangible assets), and to comply with the requirements of International Accounting Standards (IAS) 13 and IAS 38. Additionally, continuous enhancements to corporate governance and internal control systems are essential for boosting entity performance, improving financial reporting processes, and increasing earnings quality. This study serves as a preliminary investigation into the effect of intangible assets and level 1 fair value measurements on earnings management in the Indonesian banking sector. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/130 10.59725/ema.v30i2.130 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 178-196 2964-5816 0853-8778 10.59725/ema.v30i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/130/93 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/133 2026-05-22T07:09:49Z EMA:ART driver

Studi Empiris Aplikasi Sistem Informasi Akuntansi (SIA), Literasi Keuangan dan Praktek Akuntansi Manajemen terhadap Kinerja Bisnis UMKM Kota Semarang Kiki Yulianti Jaluanto Sunu Punjul Tyoso Business Performance Accounting Information System Application Financial Literacy Management Accounting Practices MSMEs Micro, Small, and Medium Enterprises (MSMEs) are an essential component of Indonesia's economic framework. MSMEs need to improve their business performance stability to maintain economic stability. This research aims to determine the influence of accounting information systems, financial literacy, and management accounting practices on MSME business performance in the city of Semarang. The population of this research is 187 MSMEs, with a sample of 100 MSMEs that have more than 5 employees (purposive sampling method). The findings show that the variables SIA (Accounting Information System) and PAM (Management Accounting Practices) have a significant positive impact on KB (Business Performance), indicating that any increase in these variables will enhance MSME business performance. Conversely, the LK (Financial Literacy) variable has a negative and insignificant impact on KB, indicating that many MSMEs do not fully understand financial literacy in terms of knowledge and benefits. However, LK and SIA have a significant positive impact on PAM, demonstrating that optimal PAM implementation supports MSME business performance. There is a significant positive indirect effect of LK and SIA on PAM and KB, highlighting the importance of financial literacy and accounting information systems in improving MSME business performance.   sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2025-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/133 10.59725/ema.v31i1.133 Jurnal Ekonomi Manajemen Akuntansi; Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 01-16 2964-5816 0853-8778 10.59725/ema.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/133/102 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/136 2026-05-22T07:09:56Z EMA:ART driver

Analisis Laporan Sistem Akuntabilitas Kinerja Instasi Pemerintah Terhadap Kinerja Sekretariat DPRD Kabupaten Sikka Tahun 2023 Daria Evarista Tuku Antonius Philipus Kurniawan Yustina Olivia Da Silva SAKIP Performance accountability Rewards and punishments Sikka Regency DPRD This study aims to analyze the effect of the implementation of the Government Agency Performance Accountability System (SAKIP) on the performance of the Sikka Regency DPRD Secretariat in 2023. The approach to this study is descriptive qualitative using primary and secondary data. Data were collected through interviews, observations and documentation of SAKIP reports. The results of the study indicate that the implementation of SAKIP has not been fully optimal, especially in terms of collecting performance data and following up on evaluation results as a basis for providing rewards and punishments. This study recommends the development of SOPs for performance measurement and utilization of evaluation results as strategic steps to improve agency accountability and performance. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-10-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/136 10.59725/ema.v30i2.136 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 197-205 2964-5816 0853-8778 10.59725/ema.v30i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/136/97 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/140 2026-05-22T07:09:56Z EMA:ART driver

Pengaruh Disiplin, Kompetensi dan Lingkungan Kerja terhadap Kinerja Pegawai di Sekretariat Kabupaten Aceh Barat Daya Eliza Ariesta Competence Discipline Employee Performance Work Environment This study aims to analyze the influence of discipline, competence, and work environment on employee performance at the Southwest Aceh Regency Secretariat. The method used is quantitative with a survey approach. Data was collected through a questionnaire using the Likert scale and involved 30 respondents who were secretariat employees. Data analysis was carried out using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. The results of the study show that discipline, competence, and work environment have a positive effect on employee performance. The reliability test of the instrument showed a Composite Reliability value of more than 0.7, which indicates that the research instrument has a good level of internal consistency. These findings show that improving discipline, competence, and a conducive work environment can improve employee performance at the Southwest Aceh Regency Secretariat. This research has implications for local governments in designing policies that focus on improving work discipline, developing employee competencies, and creating a more productive work environment to increase organizational work effectiveness. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2025-02-05 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/140 10.59725/ema.v30i2.140 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 206-214 2964-5816 0853-8778 10.59725/ema.v30i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/140/100 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/141 2026-05-22T07:09:56Z EMA:ART driver

Koperasi sebagai Landasan Ekonomi Ayu Maretta Maharani Ulfatul Khasanah Cooperative foundation economy The term cooperative is certainly familiar to us. If referring to Law No. 17 of 2012 article 1, a cooperative is defined as a legal entity established by an individual or a cooperative legal entity, with the separation of the wealth of its members as capital to run a business, which meets common aspirations and needs. In its implementation, cooperatives not only have goals, principles or principles, but also a foundation. As a unique business entity, cooperatives are different from other business entities. In this case, it can be seen from its membership, where cooperative members are known to have dual identities. Dual identity here means that cooperative members are owners and also users of cooperative services. Indonesian cooperatives are the identity of Indonesian business entities that are established on various foundations. The foundation of this cooperative includes ideal, constitutional, mental and operational foundations.    sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-12-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/141 10.59725/ema.v30i2.141 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 215-220 2964-5816 0853-8778 10.59725/ema.v30i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/141/101 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/142 2026-05-22T07:10:04Z EMA:ART driver

Legitimasi Keuangan dalam Perspektif Islam Okta Leyndra Putra Santoso Averril Corina Singgih Legitimacy Finance Islam The prospects of Islamic banking in Indonesia, when viewed from the real sector, are quite positive. Because, the operationalization of Islamic education does not matter! interest, and the income comes from the retum for the harvest! for projects financed or margin financing the sale and purchase of goods. In this way, it can be ascertained, that theoretically Islamic banking is very interested in encouraging the progress of the nile sector. The most important thing for Islamic banking is that no matter how advanced and developed it is, it will never leave the real sector, because it is from this sector that banking activities emerge. Unlike the conventional banking system, the monetary sector has grown far away from the real sector of Inl. This is because, with interest, money has shifted from just a medium of exchange to a commodity.  sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-12-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/142 10.59725/ema.v30i1.142 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 1 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 01-06 2964-5816 0853-8778 10.59725/ema.v30i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/142/103 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/143 2026-05-22T07:09:56Z EMA:ART driver

Faktor yang Mempengaruhi Kinerja Keuangan Perbankan Syariah, Termasuk Kualitas Audit Syariah, Dewan Direksi dan Pengawas, Independensi Auditor, Good Corporate Governance (GCG), Serta Kepatuhan Syariah : Studi Literatur Review Aghry Ghoriyyudin Harry Z. Soeratin Financial Performance Sharia Audit Sharia Audit Quality Good Corporate Governance (GCG) Sharia Pay close attention to financial performance. An organization's success is shown by its consistent improvement in financial performance compared to the prior period. Audit quality, independence of auditors, Good Corporate Governance (GCG) implementation, regulatory compliance, and the organization's board of directors and supervisory board all have an impact on financial performance. The objective of this research is to corroborate and analyze prior studies that have focused on Islamic audit quality, Islamic audit independence, Islamic audit boards and supervisory boards, sharia compliance, good corporate governance (gcg), and auditor independence as they pertain to Islamic banking's financial performance. Using data gathered from articles published in national journals to back up claims, this study integrates qualitative methodologies with a literature review approach. The researcher procured ten samples of sinta indexed and non-indexed publications from Google Scholar. The study's findings suggest that financial performance is influenced by factors such as the quality of sharia audits, the independence of auditors, the degree of sharia compliance, the application of good corporate governance (gcg), and the board of directors and supervisory board. The researcher is optimistic that future studies will investigate the elements impacting financial success in more depth. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/143 10.59725/ema.v30i2.143 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 237-256 2964-5816 0853-8778 10.59725/ema.v30i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/143/104 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/156 2025-02-06T08:05:09Z EMA:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/161 2026-05-22T07:09:56Z EMA:ART driver

Penggunaan Rasio Keuangan untuk Menilai Kinerja Keuangan pada PT Mitra Keluarga Karya Sehat Periode Tahun 2018-2021 Ghina Kemala Dewi Ayu Kartika Activity Financial Performance Liquidity Profitability Solvency This study aims to analyze the financial performance of PT Mitra Keluarga Karyasehat Tbk before and during the COVID-19 pandemic, where healthcare facilities were among the most crucial and highly needed aspects for recovery from the contagious COVID-19 outbreak. The method used in this research is a quantitative approach. The type of data utilized is secondary data obtained from the Indonesia Stock Exchange or the official website of PT Mitra Keluarga Karyasehat Tbk. The data consists of financial reports from the 2018-2019 period, representing conditions before the COVID-19 pandemic, and the 2020-2021 period, representing conditions during the pandemic. The research variables include liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The results of this study indicate that during the pandemic, the financial performance of PT Mitra Keluarga Karyasehat Tbk experienced fluctuations. Before the pandemic, financial performance showed an upward trend, but it declined in the early year of the pandemic, 2020. However, in 2021, financial performance increased again. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2025-02-08 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/161 10.59725/ema.v30i2.161 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 257-269 2964-5816 0853-8778 10.59725/ema.v30i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/161/122 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/162 2026-05-22T07:10:04Z EMA:ART driver

Dampak Motivasi Kerja dan Kualitas Kehidupan Kerja (Quality of Work Life) terhadap Produktivitas Kerja Karyawan di PT. Mas Arya Indonesia Sri Supriyati Farikhatul Azizah Eka Kurnia Patmasari Employee Work Productivity Quality of Work Life Work Motivation Employee productivity is a crucial factor in a company's success. This study aims to analyze the influence of work motivation and quality of work life on employee productivity at PT. Mas Arya Indonesia. A quantitative approach was employed, with a population consisting of all 4,000 employees. The sample was selected using the simple random sampling method, resulting in 98 respondents who met the criteria. Data collection was conducted through questionnaires and secondary data from the company, while data analysis utilized multiple linear regression with SPSS 22 software. The results indicate that work motivation has a positive impact on employee productivity, as evidenced by a t-count value of 3.698, which is greater than the t-table value of 1.6747 at a 0.05 significance level. Quality of work life also positively affects productivity, with a t-count value of 5.225 exceeding the t-table value. Simultaneously, work motivation and quality of work life significantly influence employee productivity, as shown by an F-count value of 65.710, higher than the F-table value of 2.79. The R-Square value of 0.572 suggests that 57.2% of productivity variations are influenced by these two variables. These findings emphasize the importance of enhancing motivation and creating a high-quality work environment to boost employee productivity. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-05-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/162 10.59725/ema.v30i1.162 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 1 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 07-24 2964-5816 0853-8778 10.59725/ema.v30i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/162/123 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/163 2026-05-22T07:10:04Z EMA:ART driver

Analisis Dampak Pendaftaran Tanah Sistematis Lengkap terhadap Sektor Investasi Properti di Wilayah Kota Medan Fadhila Putri Kaban Yusrizal Yusrizal legal certainty Medan City property investment PTSL This study analyzes the impact of the implementation of the Complete Systematic Land Registration (PTSL) Program on the property investment sector in Medan City. The PTSL program aims to provide legal certainty over land ownership rights, which leads to an increase in property value and attracts investors. This research employs a qualitative approach through direct observation during an internship at the Medan City Land Office. The findings indicate that PTSL positively contributes to the growth of property investments by enhancing legal certainty, improving bureaucratic efficiency, and increasing regional tax revenues. However, challenges such as low public awareness and limited human resources remain. Therefore, more intensive public outreach and improved staff competence are necessary to optimize the program’s implementation. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-05-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/163 10.59725/ema.v30i1.163 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 1 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 25-32 2964-5816 0853-8778 10.59725/ema.v30i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/163/124 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/164 2026-05-22T07:10:04Z EMA:ART driver

Pengaruh Disiplin Kerja dan Motivasi Terhadap Kinerja Karyawan dengan Kompensasi Sebagai Moderasi di PT. Semarang Autocomp Manufacturing Indonesia Kurnia Dewi Lestari Gilang Kharisma Putra Work Discipline Work Motivation Employee Performance Compensation The research aims to analyze the influence of work discipline and motivation on employee performance, analyzing the role of compensation in moderating the influence of work discipline and motivation on employee performance at PT. Semarang Autocomp Manufacturing Indonesia. This research approach is to use a quantitative research approach.  The data collection technique in this research is by distributing questionnaires and literature study. The population in this study were employees of PT. Semarang Autocomp Manufacturing Indonesia Honda H04 area production department, totaling 100 employees. The number of samples in the research was 100 respondents using nonprobability sampling techniques with saturated sampling techniques and purposive sampling methods. This research uses outer model and inner model analysis using the Structural Equation Model (SEM) technique with the SmartPLS 4.0 program. The research results show that discipline has a positive and significant influence on employee performance, motivation has a positive and significant influence on employee performance, compensation cannot moderate or strengthen work discipline on performance, and compensation cannot moderate or strengthen motivation on employee performance sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-05-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/164 10.59725/ema.v30i1.164 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 1 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 33-47 2964-5816 0853-8778 10.59725/ema.v30i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/164/125 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/166 2026-05-22T07:10:04Z EMA:ART driver

How Instrumental is Organizational Agility Toward Sustainable Human Resource Management During the VUCA Situation Ratri Buda Nugrahanti Tantri Widiastuti HR Function Organizational Agility Sustainable HRM VUCA The COVID-19 pandemic caused volatility, uncertainty, complexity, and ambiguity (VUCA), and has created an unprecedented change for all organizations to either evolved or seized to exist. The dynamism due to COVID-19 has forced the HRM function to look forward to organizational agility to adapt and stay in business. The approach to make a linkage between COVID-19, organizational agility, and sustainable HRM is theoretically argued based on a resource-based theory. By conceptualizing the work of Dyer & Shafer (2014) and Nijssen & Paauwe (2012) five dimensions are identified to measure organizational agility, which includes fluid organizational design, flexible core business strategy, distributive information, fast organizational learning, and highly adaptable infrastructure and workplace design. However, further research is needed to confirm the dimensions proposed and to expand them into indicators that can specifically measure organizational agility as a variable. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-10-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/166 10.59725/ema.v30i1.166 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 1 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 48-65 2964-5816 0853-8778 10.59725/ema.v30i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/166/127 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/167 2026-05-22T07:09:56Z EMA:ART driver

Kontribusi Inovasi Berkelanjutan terhadap Peningkatan Daya Saing Perusahaan di Pasar Internasional Ronaldo Aprili Sustainable Innovation Competitiveness International Market Technological Innovation This research aims to explore the role of sustainable innovation in enhancing the competitiveness of companies in the global market. Sustainable innovation is defined as the process of developing and implementing new products, services, and processes that meet the needs of the present without compromising the ability of future generations to meet their own needs. The study employs a mixed-methods approach, combining qualitative and quantitative data from a sample of 100 companies across various industries. The findings indicate that sustainable innovation significantly contributes to a company's market position, profitability, and resilience. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-11-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/167 10.59725/ema.v30i2.167 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 270-278 2964-5816 0853-8778 10.59725/ema.v30i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/167/128 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/169 2026-05-22T07:10:04Z EMA:ART driver

Pengaruh Pengetahuan, Kemampuan dan Pengalaman Kerja pada Kinerja Pegawai BPBD Kabupaten Gresik Mohamad Agung Prasetyo Heru Baskoro Knowledge Ability Work Experience Employee Performance BPBD Gresik This research aims to determine the influence of knowledge, abilities and work experience on the performance of Gresik Regency BPBD employees. The research method used is correlational with linear regression techniques to see the relationship between variables. The research sample consisted of 44 employees. The research results show that knowledge, ability and work experience have a significant influence on employee performance with regression coefficient values ​​of 0.541 for knowledge, 0.382 for ability and 0.298 for work experience. These findings indicate that these three variables contribute 61.3% to the performance of BPBD employees. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-10-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/169 10.59725/ema.v30i1.169 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 1 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 66-77 2964-5816 0853-8778 10.59725/ema.v30i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/169/130 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/170 2026-05-22T07:09:49Z EMA:ART driver

Strategi Mempertahankan Eksistensi Profesi Akuntan Syariah di Era Revolusi Industri 5.0 Eny Latifah Yusuf Yusuf Strategy Existence Sharia Accountants Industrial Revolution 5.0 The aim of this research is to show how to maintain the existence of the sharia accounting profession in the era of industrial revolution 5.0 in Indonesia. The research method is qualitative with the type of literature study. The results of the research are that strategies for maintaining the existence of the sharia accounting profession in the era of the industrial revolution 5.0 in Indonesia can still be maintained in various ways, namely: (1) Designing assignments that are non-routine and unstructured, where the performance of judgment and wisdom really requires a mindset. humans and special skills that can only be done by humans and cannot be done by technology such as robots or other technological tools; (2) Using Technical Skills and Ethics (TEQ) by understanding relevant technology and acting with ethics and a sense of responsibility not only to stakeholders in the world but to Allah SWT in the afterlife; (3) The duties of sharia accountants as supervisors of sharia-based industries provide great opportunities for sharia accountants to maintain their existence (4). There is no need to worry about the impending threat of industrial revolution 5.0 in the sharia accounting profession because technological developments cannot be prevented. However, what must be done is to adapt and improve the quality of accounting education by providing services both virtual and conventional and (5) Technology will never be able to replace the role of ethics and Islamic religious values ​​and principles in business concepts or transactions based on Islamic sharia. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2025-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/170 10.59725/ema.v31i1.170 Jurnal Ekonomi Manajemen Akuntansi; Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 90-104 2964-5816 0853-8778 10.59725/ema.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/170/177 Copyright (c) 2025 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/173 2026-05-22T07:09:56Z EMA:ART driver

Efektivitas Pengelolaan Dana Komite dalam Upaya Mendukung Pembiayaan Pendidikan pada MTs N 1 Banyuwangi Abdul Rasid Suwignyo Widagdo Lia Rachmawati Committee Funds Fund Management Management Efficiency Education plays a vital role in creating quality, competitive human resources, which is a national priority, including in Indonesia. This study focuses on the effectiveness of managing the committee funds at MTsN 1 Banyuwangi to support educational financing that is not fully covered by the state budget (APBN). Using a qualitative approach through interviews, observations, and documentation, the results show that the management of committee funds has been efficient. In 2021-2022, the received funds amounted to IDR 1,357,610,000, with a realization rate of 93.87%. The following year, committee funds amounted to IDR 1,130,600,000, with 100% realization and a surplus of IDR 33,600,000, which was carried over to 2023-2024. In this period, the received funds amounted to IDR 1,351,125,000, with a proposed budget of IDR 2,080,715,000. As of now, the realization stands at 64.93%, and the management is ongoing as the school year has not yet finished. The committee funds play a crucial role in fulfilling the educational financing needs not fully covered by the national budget and contribute to the improvement of educational quality at MTsN 1 Banyuwangi. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-12-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/173 10.59725/ema.v30i2.173 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 279-292 2964-5816 0853-8778 10.59725/ema.v30i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/173/131 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/174 2026-05-22T07:09:49Z EMA:ART driver

Analisis Pengaruh Pelatihan dan Pengembangan Karyawan terhadap Produktivitas Kerja di Perusahaan Sinar Maju Indonesia Dedi Muliadi Employee Training Employee Development Work Productivity This study analyzes the influence of Employee Training and Employee Development on Work Productivity at Sinar Maju Indonesia Company. Using a quantitative approach with a survey design, data was collected through a questionnaire distributed to 30 employees. Data analysis using simple linear regression showed a regression coefficient of 0.75. These results indicate that there is a positive and significant influence between Employee Training and Employee Development on Work Productivity at Sinar Maju Indonesia Company. An increase in training intensity is associated with an increase in work productivity. These findings support the importance of investing in Employee Training and Employee Development to improve performance and efficiency in companies. Therefore, it is recommended that the management of Sinar Maju Indonesia Company continue and even improve its Employee Training and Employee Development programs to maximize their potential and achieve the company's goals. This research contributes to the development of human resources in the industrial sector and can be a reference for future research. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2025-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/174 10.59725/ema.v31i1.174 Jurnal Ekonomi Manajemen Akuntansi; Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 17-26 2964-5816 0853-8778 10.59725/ema.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/174/132 Copyright (c) 2025 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/175 2026-05-22T07:10:04Z EMA:ART driver

Pengaruh Inovasi Lingkungan Sebagai Pemoderasi Hubungan Antara Kinerja Lingkungan Terhadap Kinerja Keuangan Khoirul Anam Luluk Muhimatul Ifada Environmental performance Environmental innovation Financial performance The research objective is to analyse financial performance as influenced by environmental performance with environmental innovation as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This research belongs to the quantitative category, utilising secondary data. Data sourced from annual reports and financial reports published by companies on the Indonesia Stock Exchange. This data collection uses purposive sampling technique with company selection criteria as many as 25 companies that are adjusted to the research objectives. The method used in this research is SmartPLS. The results showed that environmental performance can negatively and significantly affect environmental performance, as well as environmental innovation variables able to moderate the relationship between environmental performance and financial performance. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/175 10.59725/ema.v30i1.175 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 1 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 78-87 2964-5816 0853-8778 10.59725/ema.v30i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/175/133 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/179 2026-05-22T07:10:04Z EMA:ART driver

Strategi Peningkatan Penjualan Makanan Khas Kec. Dua Koto Kabupaten Pasaman Asyhadi Diffa Pawira Jon Kenedi Strategy Sales Increase Speciality Food This research is motivated by the low number of sales of typical food products in Dua Koto District, which is caused by the lack of promotion and innovation of products. The purpose of this research is to analyse the right strategy to increase product sales in the future. This research uses descriptive qualitative method with data collection techniques through observation, interviews, and SWOT analysis. The results showed that the most effective strategy is the ST strategy, which utilises existing strengths to overcome various threats that arise. This strategy includes increasing promotions, product innovation, and improving service quality to make products more competitive in the market. With the implementation of this strategy, it is expected that managers and sellers of typical food products can be more active in promoting their products, both through social media and direct marketing. In addition, innovations in packaging and product variations also need to be considered in order to attract more consumers. If this strategy is implemented optimally, it is expected that the number of sales of typical food products in Kecamatan Dua Koto will increase significantly in the future. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-12-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/179 10.59725/ema.v30i1.179 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 1 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 88-96 2964-5816 0853-8778 10.59725/ema.v30i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/179/136 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/180 2026-05-22T07:10:04Z EMA:ART driver

Pengaruh Live Streaming Shopping dan Online Customer Review terhadap Keputusan Pembelian: (Studi pada Mahasiswa Universitas Darul Ulum Islamic Centre Sudirman) Pitaloka Dharma Ayu Fajar Suryatama Sri Rahayu Live Streaming Shopping online customer reviews purchasing decisions Shopee, as one of the e-commerce platforms in Indonesia, provides live streaming and online customer review features to increase interaction and product information. This research aims to determine the effect of live streaming and online customer reviews on purchasing decisions among Shopee users among Darul Ulum Islamic Center Sudirman University students. The research method used is quantitative with an associative approach.  The research sample consisted of 100 respondents using a purposive sampling technique. The data collection technique was carried out using a questionnaire distributed via Google Forms.  The research results show that live-streaming shopping and online customer reviews significantly positively influence purchasing decisions among Shopee users among students at Darul Ulum Islamic Center Sudirman University. The adjusted R square value is 0.588. This shows that the independent variables in this research (live streaming shopping and online customer reviews) can explain the dependent variable (purchase decisions) by 58.8%. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2025-02-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/180 10.59725/ema.v30i1.180 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 1 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 97-105 2964-5816 0853-8778 10.59725/ema.v30i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/180/137 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/181 2026-05-22T07:09:49Z EMA:ART driver

Efisiensi Proses Pelaporan Keuangan yang dimediasi Digitaliasi Akuntansi terhadap Akurasi Laporan Keuangan UMKM Kota Semarang Yolandha Raharjo Parju, Parju Setyobudi, Setyobudi Nurchayati, Nurchayati Accounting Digitalization Efficiency Accuracy Financial Statements MSMEs The use of technology in the digitalization era is increasingly important in aspects of human life, one of which is in the field of accounting and business. Efficiency in the financial reporting process and accounting digitalization are important factors in influencing the accuracy of financial statements. This study aims to examine the effect of the efficiency of the financial reporting process mediated by accounting digitization on the accuracy of MSME financial reports in Semarang City. This study uses a quantitative approach with data collected through questionnaires from MSMEs in Semarang City. The population of this study amounted to 123 incorporated MSMEs and the research sample was MSMEs that had digitized their financial records (purposive sampling method), totaling 94 MSMEs in Semarang City. The results showed that the efficiency of the financial reporting process has a positive impact on accounting digitalization. However, the efficiency of the financial reporting process does not have a significant impact on the accuracy of MSME financial reports. Meanwhile, accounting digitalization has a positive impact on the accuracy of MSME financial statements. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2025-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/181 10.59725/ema.v31i1.181 Jurnal Ekonomi Manajemen Akuntansi; Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 27-38 2964-5816 0853-8778 10.59725/ema.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/181/172 Copyright (c) 2025 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/182 2026-05-22T07:09:49Z EMA:ART driver

Kinerja Bisnis UMKM Kuliner Kota Semarang dikaji oleh Literasi Keuangan, Pembayaran Digital, Penggunaan E-Commerce dan Sistem Informasi Akuntansi Selma Khoirunnisa Nirmala Andalan Tri Ratnawati Sri Suyati Agung Wibowo MSME Business Performance Financial Literacy Digital Payment E-Commerce Usage Accounting Information System MSMEs are a major component of a country's economy. The large contribution of MSMEs to economic development in Indonesia requires MSME players to keep trying and always be ready to compete with other MSMEs. This study aims to determine the effect of financial literacy, digital payments, use of e-commerce and accounting information systems on the business performance of culinary MSMEs in the city of Semarang. The population of this study amounted to 98 culinary MSMEs, sampling using purposive sampling method with the criteria of using digital payments, using e-commerce and accounting information systems. The data was analyzed using multiple linear regression analysis with JASP software. The results of this study indicate that the variables of e-commerce usage and accounting information systems have a positive and significant impact on business performance, so that any increase in these variables will improve MSME business performance. The financial literacy variable has a positive and insignificant effect on business performance, so it is necessary to increase the financial literacy of business actors. Meanwhile, the digital payment variable has a negative and insignificant impact on business performance, indicating a lack of understanding of MSME actors and consumers of the use of digital payments.   sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2025-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/182 10.59725/ema.v31i1.182 Jurnal Ekonomi Manajemen Akuntansi; Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 39-57 2964-5816 0853-8778 10.59725/ema.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/182/173 Copyright (c) 2025 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/183 2026-05-22T07:10:04Z EMA:ART driver

Digitalisasi Ekonomi Kota Medan: Peran E-Commerce dan Startup Lokal dalam Meningkatkan Pertumbuhan Ekonomi Irsyadiah Dermaini Berutu Purnama Ramadani Silalahi Economic digitalization e-commerce local startups economic growth Medan City Economic digitalization has become a key driver of growth in various regions, including Medan City. The development of e-commerce and local startups plays a vital role in this economic transformation by enhancing market access, accelerating product distribution, and creating new job opportunities. E-commerce allows business owners to reach a broader consumer base, while local startups foster innovations tailored to the needs of Medan's society. This paper aims to analyze the role of e-commerce and local startups in enhancing economic growth in Medan City, as well as the challenges and opportunities within this digital ecosystem. The findings suggest that these two sectors complement each other in creating an inclusive and sustainable economic ecosystem. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-12-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/183 10.59725/ema.v30i1.183 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 1 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 106-118 2964-5816 0853-8778 10.59725/ema.v30i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/183/139 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/184 2026-05-22T07:09:49Z EMA:ART driver

Pengaruh Reputasi Perusahaan, Kompensasi Dan Lingkungan Kerja Terhadap Minat Melamar Pekerjaan Catur Sasi Kirono Sri Wahyuningsih Supartono Supartono Company Reputation Interest in Applying for a Job Compensation Work Environment This study aims to determine the effect of company reputation, compensation and work environment on interest in applying for a job for at Pt Katolec Indonesia. Respondents to this study were 94 people (population 123 people) Pelita Bangsa students majoring in management class of 2019. This type of research is quantitative and data processing techniques use SPSS version 26.The results of this study indicate that the company's reputation variable has a significant positive effect on the intention to apply variable with a regression coefficient value of 0.319 or 31.9%, the compensation variable has a significant positive effect on the interest in applying variable with a regression coefficient value of 0.256 or 25.6 % while the work environment variable has a significant negative effect on the interest in applying variable with a regression coefficient of -0.109 or -10.9%. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2025-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/184 10.59725/ema.v31i1.184 Jurnal Ekonomi Manajemen Akuntansi; Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 105-123 2964-5816 0853-8778 10.59725/ema.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/184/178 Copyright (c) 2025 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/190 2026-05-22T07:09:49Z EMA:ART driver

Pengaruh Penerapan Standar Akuntansi UMKM Terhadap Kualitas Laporan Keuangan UMKM Pada UMKM Tercatat di Kecamatan Lakarsantri Marchelo Boas Permata Wahyu Helmy Dimayanti Sukiswo Micro Business Accounting SAK UMKM The purpose of this study is to assess how the Financial Accounting Standard for Micro, Small, and Medium Entities (SAK EMKM) has improved the quality of financial statements of businesses in Lakarsantri Sub-district. Using a survey-based quantitative research methodology, information was collected from 40 MSME respondents through questionnaires. Partial Least Square (PLS) analysis was conducted on the data using WarpPLS software version 8.0. The results show that the implementation of SAK EMKM significantly improves the readability, consistency, accuracy, and conformity with accounting standards of MSME financial statements. The results suggest that the application of correct accounting principles can improve the financial transparency and accountability of MSMEs by having a favorable impact on the quality of their financial statements. This study also shows that to support MSMEs' access to financial resources and foster sustainable local economic growth, it is necessary to continue promoting the understanding and application of SAK EMKM. This study also provides strong empirical support for the importance of applying sound accounting principles to produce reliable and quality financial statements. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2025-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/190 10.59725/ema.v31i1.190 Jurnal Ekonomi Manajemen Akuntansi; Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 124-132 2964-5816 0853-8778 10.59725/ema.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/190/179 Copyright (c) 2025 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/191 2026-05-22T07:10:04Z EMA:ART driver

Pengaruh Kompetensi SDM, Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) dan Pengendalian Internal terhadap Kualitas Informasi Laporan Keuangan pada Kantor Pengadilan Agama Kabupaten Brebes Navira Nur Hannisa Dumadi Dumadi Yenny Ernitawati HR Competence Implementation of SAKTI and Internal Control Financial Report Information Quality Poor quality of financial statements can have an impact on the inaccuracy of the information presented, thereby hindering data-based decision-making. This can also affect the accountability and transparency of financial management within government agencies. This study aims to investigate the influence of human resource (HR) competence, the implementation of the Agency-Level Financial Application System (SAKTI), and internal control on the quality of financial statement information at the Brebes Regency Religious Court Office. The research method used is quantitative with a survey approach. The research sample consists of employees who are directly involved in the financial reporting process. Data was collected through questionnaires and analyzed using regression methods to test the relationship between these variables. Human resource competence has a positive and significant effect on improving the Quality of Financial Statement Information at the Brebes Regency Religious Court office by 66.5%. The implementation of SAKTI had a positive and significant effect on improving the quality of financial statement information by 17.5%. Internal Control had a positive and significant effect on improving the Quality of Financial Statement Information by 14.0%. HR competence, SAKTI implementation, and Internal Control simultaneously affect the improvement of the quality of financial statement information at the Brebes Regency Religious Court office. The variables of HR competence, SAKTI implementation, and internal control contributed 66.4% to the quality of financial statement information at the Brebes Regency Religious Court office, while the remaining 33,760% were influenced by variables that were not studied. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-12-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/191 10.59725/ema.v30i1.191 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 1 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 119-144 2964-5816 0853-8778 10.59725/ema.v30i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/191/144 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/192 2026-05-22T07:10:04Z EMA:ART driver

Strategi Fundraising dalam Meningkatkan Dana ZIS pada LAZISNU Jawa Timur Lian Fuad Fundraising Zakat Infak Sedekah Digital Strategy This study examines the fundraising strategies implemented by LAZISNU East Java to increase the collection of Zakat, Infak, and Sedekah (ZIS) funds. Using a qualitative approach, this research identifies both online and offline fundraising methods. Online strategies include utilizing websites, social media, and crowdfunding platforms to expand donor reach. Meanwhile, offline strategies involve fundraising through donation boxes, religious events, and collaborations with various organizations. The findings indicate that combining digital and conventional strategies can enhance donor participation, strengthen transparency, and build public trust in ZIS fund management. Factors such as institutional legality, well-structured programs, and social media utilization also contribute to the effectiveness of fundraising efforts. Thus, adaptive and innovative fundraising strategies play a crucial role in optimizing ZIS fund collection and ensuring the sustainability of philanthropic-based social programs sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-12-31 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/192 10.59725/ema.v30i1.192 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 1 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 161-174 2964-5816 0853-8778 10.59725/ema.v30i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/192/146 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/193 2026-05-22T07:10:04Z EMA:ART driver

Persepsi Warga Tentang Lokasi dan Harga di Indomaret yang Dapat Mempengaruhi Pengembalian Keputusan Pembelian Konsumen : Studi Kasus Indomaret Cabang Desa Purwobinagun Ema Kirani Putri Mauliza Tri Auri Yanti Perception Location Society Consumer Purchase Decisions This research aims to examine residents' perceptions of the influence of location and price on purchasing decisions at Indomaret, Purwobinangun Village, Langkat Regency. The background to this research is based on the phenomenon of the increasing number of modern retail outlets penetrating rural areas, which were previously dominated by traditional markets. The presence of Indomaret as the only modern retail in this area creates challenges for local stalls and creates differences in prices and ease of access for consumers. The research used a qualitative descriptive approach with an interview method with residents of Purwobinangun Village and its surroundings as informants. The research results show that even though Indomaret's location is far from the city center, local people feel that the location is strategic because it is close to their settlements and easy to access. Apart from that, the price difference with local shops is considered reasonable, and promotions held by Indomaret increasingly attract consumers to shop. In conclusion, location and price factors at Indomaret play a significant role in influencing village community purchasing decisions. This research is important to understand the adaptation of village communities to modern retail and apply it to local market development. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-05-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/193 10.59725/ema.v30i1.193 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 1 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 145-160 2964-5816 0853-8778 10.59725/ema.v30i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/193/145 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/194 2026-05-22T07:09:49Z EMA:ART driver

Pengaruh Rasio Likuiditas dan Rasio Solvabilitas terhadap Kinerja Keuangan: Studi Kasus pada Perusahaan Transportasi dan Logistik yang Terdaftar di BEI Periode 2020–2023 Aiman Luqmanul Akbar Dedy Syahyuni Financial Performance Liquidity Ratio Solvency Ratio The purpose of this study is to determine how the financial performance (Y) of transportation and logistics companies listed on the Indonesia Stock Exchange during the 2020-2023 period correlates with liquidity (X1) and solvency (X2) ratios. This research utilizes multiple linear analysis methods with secondary data and SPSS tools. The population consists of 37 companies, with 10 companies as research samples. The analysis results show that the liquidity ratio (X1) does not significantly affect the financial performance (Y) of transportation and logistics companies listed on the Indonesia Stock Exchange; the t-test probability value for this ratio is 0.078, greater than 0.05. In the same way, the t-test for the solvency ratio found a probability value of 0.259, which is also greater than 0.05, indicating that the solvency ratio also does not affect financial performance (Y). On the other hand, the f test value is 0.141, which is also greater than 0.05. Overall, the financial performance (Y) of transportation and logistics companies listed on the Indonesia Stock Exchange is not significantly affected by the liquidity ratio (X1) and solvency ratio (X2) variables. From these results, it can be concluded that only ten percent of financial performance is influenced by solvency and liquidity ratios. Other factors not considered in this study affect the other ninety percent.   sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2025-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/194 10.59725/ema.v31i1.194 Jurnal Ekonomi Manajemen Akuntansi; Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 168-176 2964-5816 0853-8778 10.59725/ema.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/194/183 Copyright (c) 2025 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/195 2026-05-22T07:10:04Z EMA:ART driver

Analisis Kesiapan Transformasi Digital UMKM dalam Penggunaan Aplikasi Pos Digital System dengan Metode I-Toe Framework Yashinta Putri Dwi Astuti Applications Digital Transformation MSMEs Information technology has an important role in the continuity of business activities for MSMEs. The application of technology to build a business is called effective and efficient digital transformation for MSMEs. One form of digital transformation is in the aspect of recording transactions and finances called Point of Sale (POS). POS is an application in the form of an online cashier with integrated electronic transaction service features which is aimed at increasing the sustainable development of digital entrepreneurs or Digipreneurs through digital transaction services to analyze administrative and financial matters which can help MSMEs. This research aims to prepare for the digital transformation of MSMEs in using digital POS system applications using the I-TOE framework. This research is qualitative in nature with data collection techniques by conducting interviews with 6 MSMEs in Salatiga, Central Java. From the interview results, it can be concluded that through the I-TOE framework, it is known that the readiness for digital MSME transformation is influenced by several aspects (1) Type of business, (2) Age of the manager. (3) Human resources and (4) Environmental demands. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-12-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/195 10.59725/ema.v30i1.195 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 1 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 175-184 2964-5816 0853-8778 10.59725/ema.v30i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/195/147 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/196 2026-05-22T07:10:04Z EMA:ART driver

Pengaruh Return On Asset (ROA), Dividen Payout Ratio (DPR) dan Earnings Per Share (EPS) Terhadap Return Saham pada Perusahaan Sektor Perindustrian yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2022 Imas Nurika Endang Dwi Wahyuningsih Dimas Adi Wicaksono DPR EPS ROA Stock returns are one of the indicators in investor investment decision making. Factors that influence stock returns are internal (fundamental) factors, namely ROA, DPR and EPS. The purpose of this study was to determine: the effect of Return On Asset (ROA) on Stock Returns, the effect of Dividend Payout Ratio (DPR) on Stock Returns, and the effect of Earnings Per Share (EPS) on Stock Returns in Industrial Sector companies listed on the Indonesia Stock Exchange in 2020-2022. The data analysis method used is multiple linear regression analysis. Findings: Return On Asset (ROA) has a positive and significant effect on Stock Returns, Dividend Payout Ratio (DPR) does not affect Stock Returns, and Earnings Per Share (EPS) does not affect Stock Returns. The implication of this study for investors is that they can use ROA as the main indicator in analyzing potential opportunities to gain profit from capital gains from stock returns before making investment decisions. The implication for management is to focus on strategies to optimize the use of assets to generate greater profits. Meanwhile, the implications for regulators and policy makers are to encourage transparency in financial reports and the preparation of capital market literacy programs.   sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-12-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/196 10.59725/ema.v30i1.196 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 1 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 185-196 2964-5816 0853-8778 10.59725/ema.v30i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/196/148 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/198 2026-05-22T07:10:31Z EMA:ART driver

Analisis Kepemimpinan Transformasional Membangun Inovatif Capabillity dalam Meningkatkan Kinerja Sumber Daya Manusia Teti Safari Transformational Leadership Innovative Capabillity Human Resource Performance. This study aims to develop a leadership theory that builds innovative capabillity for organizations in the modern era. Innovative Capabillity is the mechanism that underlies the effect of transformational leadership on creativity. Innovative Capabillity aims to improve the performance of lecturer human resources who work in the education industry such as lecturers. This study involved 100 lecturer human resources. Data was collected using a questionnaire and analyzed using Smart PLS analysis. The results showed that there is a significant positive influence between Transformaional leadership on lecturer human resource performance and individual performance. In addition, Innovative Capabillity is also proven to moderate the relationship between transformational leadership and lecturer human resource performance. The implication is that transformational leadership will be proven to increase the performance of lecturers' human resources, if organizational leaders are able to build lecturers' innovation capabilities. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2022-10-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/198 10.59725/ema.v28i2.198 Jurnal Ekonomi Manajemen Akuntansi; Vol. 28 No. 2 (2022): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 110-123 2964-5816 0853-8778 10.59725/ema.v28i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/198/149 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/199 2026-05-22T07:09:49Z EMA:ART driver

Bauran Pemasaran Obyek Wisata dan Pengaruhnya Terhadap Kepuasan Pengunjung Generasi Z di Pantai Papuma Jember Agustin HP Yuliatin Azizah Marketing mix Visitor satisfaction Papuma Beach Generation Z This study aims to analyze the impact of marketing mix elements on visitor satisfaction at Papuma Beach in Jember, with a focus on Generation Z as the primary target. The marketing mix examined includes word-of-mouth promotion, location, entrance ticket prices, products and services, and available facilities. This research employs a quantitative approach using multiple linear regression analysis, along with partial and simultaneous tests to measure the influence of independent variables on visitor satisfaction. Data were collected through questionnaires distributed to 100 Generation Z respondents, as well as observations and interviews. The findings indicate that, partially, word-of-mouth promotion, location, and facilities do not significantly affect visitor satisfaction. However, ticket prices and the quality of products and services at Papuma Beach significantly influence visitor satisfaction. Simultaneously, the marketing mix affects Generation Z visitor satisfaction with a contribution of 73.5%. The main factors determining visitor satisfaction are the natural beauty, appropriate ticket pricing, and the quality of services provided. This study recommends that Papuma Beach management pay closer attention to marketing strategies aligned with Generation Z preferences and enhance the attraction of the tourist site through service innovations and facility improvements. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2025-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/199 10.59725/ema.v31i1.199 Jurnal Ekonomi Manajemen Akuntansi; Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 133-149 2964-5816 0853-8778 10.59725/ema.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/199/181 Copyright (c) 2025 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/200 2026-05-22T07:10:13Z EMA:ART driver

Pengaruh Gaya Kepemimpinan, Disiplin Kerja Motivasi, dan Insentif Karyawanterhadap Kinerja Karyawan di PT. Inti Sukses Garmindo Kab. Semarang Teti Safari Chusnul Chomaydah Endro Pramono Influence of Leadership Style Work Discipline Motivation Employee Incentives The purpose of this research is to determine and analyze the influence of leadership style on employee performance. Know and analyze work discipline on employee performance. Knowing and analyzing motivation for employee performance. Knowing and analyzing employee incentives on employee performance. The population in this study were all cutting employees of PT. Garmindo District Success Core. Semarang. The research was carried out by sampling, using probability sampling techniques, obtaining a sample of 92 respondents. The analysis technique used is multiple linear regression. The research results can be concluded that: Leadership style has a positive and significant effect on employee performance. Work discipline has a positive and significant effect on employee performance. Motivation has a positive and significant effect on employee performance. Employee incentives have a positive and significant effect on employee performance. Leadership style, work discipline, motivation and employee incentives together have a positive and significant effect on employee performance. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2023-12-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/200 10.59725/ema.v29i2.200 Jurnal Ekonomi Manajemen Akuntansi; Vol. 29 No. 2 (2023): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 01-18 2964-5816 0853-8778 10.59725/ema.v29i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/200/150 Copyright (c) 2023 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/202 2026-05-22T07:09:49Z EMA:ART driver

Financial Distress Dikaji Berdasarkan Rasio Keuangan pada Perusahaan Sektor Tekstil dan Garmen yang Terdaftar di BEI Tahun 2022-2023 Nur Fadilla Agung Wibowo Janti Soegiastuti financial distress likuidity leverage profitability activity Manufacturing companies in the textile and garment sector play an important role in the national economy, contributing to global development every year, creating jobs and encouraging domestic and foreign investment. However, the influence of globalization triggered by the influence of internal and external parties can cause many companies to experience financial difficulties. So researchers are interested in conducting research using secondary data in the form of annual financial reports. This study aims to evaluate financial ratios related to the company's financial distress conditions and identify factors causing financial difficulties in companies in the textile and garment sector listed on the Indonesia Stock Exchange in 2022-2023. This study uses the Springate (S-Score) method and logistic regression analysis with the results of the analysis showing that liquidity has a significant negative effect on financial distress, leverage has a positive insignificant effect on financial distress, and profitability has a significant negative effect on financial distress, and activity has a positive insignificant effect on financial distress. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2025-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/202 10.59725/ema.v31i1.202 Jurnal Ekonomi Manajemen Akuntansi; Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 150-167 2964-5816 0853-8778 10.59725/ema.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/202/182 Copyright (c) 2025 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/205 2026-05-22T07:09:49Z EMA:ART driver

Analisis Biaya Pelatihan SDM Doranda Putri Farid Nurkamiden Mitha Nopelyn Soga Astrid Rifai Nabila Kasim Adinda I. Sujono Sintia Lawani Sitti Annisa Y Panane Sharina Putri Hurain Employee training customer communication product packaging cost efficiency This study aims to analyze the employee training system at Toko Kue Hanania Food, particularly in improving product packaging skills and customer communication. Using the observation and documentation method, this research identifies that training is conducted through the On-the-Job Training method, where new employees learn directly in the workplace within one to three days. The results indicate that while this method is effective in accelerating employee adaptation, challenges such as lack of training documentation, limited trainers, and minimal evaluation and follow-up remain obstacles. Additionally, the company strives to manage training costs efficiently by utilizing internal resources and innovation in daily operations. To enhance training effectiveness, a more structured system is needed, such as the development of Standard Operating Procedures (SOPs) and providing incentives for employees who demonstrate performance improvements. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2025-05-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/205 10.59725/ema.v31i1.205 Jurnal Ekonomi Manajemen Akuntansi; Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 275-285 2964-5816 0853-8778 10.59725/ema.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/205/197 Copyright (c) 2025 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/209 2026-05-22T07:10:04Z EMA:ART driver

Pengaruh Ukuran Perusahaan, Komite Audit, dan Kepemilikan Publik Terhadap Audit Delay (Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar di Bursa Efek Indonesia Periode 2016 – 2018) Endang Dwi Wahyuningsih Akayati Akayati Audit Delay Public Ownership Audit Committee Company Size This study aims to examine the effect of Firm Size, Audit Committee, and Public Ownership on Audit Delay in manufacturing companies in the Basic and Chemical Industries sector listed on the Indonesia Stock Exchange during the period 2016-2018. Audit Delay is an important indicator that reflects the duration of time required to complete an audit of financial statements. This study uses a quantitative approach with secondary data taken from the annual reports of companies listed on the Indonesia Stock Exchange. The population of this study consists of manufacturing companies in the Basic and Chemical Industries sector listed on the Indonesia Stock Exchange during the period 2016-2018. The sampling technique used is purposive sampling, resulting in a sample of 168 companies. The independent variables in this study are Firm Size, Audit Committee, and Public Ownership, while the dependent variable is Audit Delay. Data analysis was conducted using multiple linear regression. The results show that: first, Firm Size has a significant negative effect on Audit Delay, meaning that the larger the company size, the faster the audit process. Second, Public Ownership has a significant positive effect on Audit Delay, indicating that companies with public ownership tend to take longer to complete audits. Third, the Audit Committee does not have a significant effect on Audit Delay, meaning that the presence of an audit committee does not influence the audit completion time. This study contributes to a better understanding of the factors affecting audit delay in public companies. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-12-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/209 10.59725/ema.v30i1.209 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 1 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 211-224 2964-5816 0853-8778 10.59725/ema.v30i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/209/155 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/211 2026-05-22T07:09:49Z EMA:ART driver

Analisis Peran Influencer Marketing dalam Membangun Brand Awareness dan Kepercayaan Konsumen pada Generasi Z Iwan Iwan Purwatiningsih Purwatiningsih Sopyan Sopyan Influencer Marketing Brand Awareness Consumer Trust This study aims to examine the influence of influencer marketing in increasing brand awareness and consumer trust among generation Z with a case study of Scarlett Whitening. Using quantitative methods, this study tests the hypothesis through path analysis. The results show that influencer marketing has a significant influence on brand awareness and consumer trust. Influencer credibility, authenticity, and engagement are the main factors in forming positive perceptions of the brand. Scarlett Whitening utilizes this marketing strategy through collaboration with macro and micro influencers, interactive content presentation, and consistency in brand communication. These findings confirm that influencer marketing is an effective promotional strategy in increasing brand awareness and building trust, especially among generation Z who are more active in digital media. Further research is recommended to explore other factors that can influence consumer behavior in the digital era. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2025-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/211 10.59725/ema.v31i1.211 Jurnal Ekonomi Manajemen Akuntansi; Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 73-89 2964-5816 0853-8778 10.59725/ema.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/211/176 Copyright (c) 2025 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/215 2026-05-22T07:10:04Z EMA:ART driver

Perceived Organizational Support, Budaya Organisasi, Kepuasan Kerja dan Pengaruhnya terhadap Employee Engagement pada PT Angkasa Pura I Bandara Juanda Surabaya Agus Purbo Widodo Endri Hariyati Budaya Organisasi Employee Engagement Organizational Culture Perceived Organizational Support Satisfaction This study was conducted with the object of PT Angkasa Pura I Juanda Airport Surabaya, involving 79 respondents who are employees of PT Angkasa Pura I Juanda Airport Surabaya. The variables of this study include three independent variables consisting of Perceived Organizational Support, Organizational Culture and Job Satisfaction, as well as one dependent variable, namely Employee Engagement. The analysis carried out on the results of the study includes testing the research instrument, Normality Test, Multicollinearity Test, Heteroscedasticity Test, multiple linear regression analysis, and hypothesis testing. The results of the analysis show that Perceived Organizational Support has a positive and significant influence on Employee Engagement. Organizational culture has a positive and significant influence on Employee Engagement. Job Satisfaction has a positive and significant influence on Employee Engagement. The value of the variation in changes in Employee Engagement is influenced by Perceived Organizational Support, Organizational Culture and Job Satisfaction by 84.1% while the remaining 15.9% is influenced by other variables. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-05-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/215 10.59725/ema.v30i1.215 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 1 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 225-240 2964-5816 0853-8778 10.59725/ema.v30i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/215/157 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/216 2026-05-22T07:10:04Z EMA:ART driver

Optimizing School Financial Management with Activity-Based Costing : Case Study at Parlaungan Islamic Middle School Lis Setyowati ABC School Finance Tuition Rates The business world is currently experiencing very rapid growth, both in manufacturing and services. One form of service business is educational institutions. Educational institutions that are common in society are schools. Schools must be able to provide good-quality facilities so as to produce quality human resources for the next generation.. This research aims to purpose of this research is to calculate the tuition fees of Parlaungan Islamic Middle School.. The research method used is  A qualitative method, descriptive analysis describes the method of determining the SPP rates of Parlaungan Islamic Middle School, which has been applied in the school so far using the Activity Based Costing (ABC) method..  From the results of observations that have been made, it can be seen that in determining the SPP rate, the basis for calculation is the Salary of Teachers and Employees.  The results of this study indicate that the calculation of the SPP rate of SMP Islam Parlaungan has used the Activity Costing (ABC) method, but in determining the rate results, the school rounds down. This is to make the cost allocation more efficient. The SPP rate determined by the school management is IDR 65,000, but based on calculations using the Activity Based Costing (ABC) method, the SPP rate is IDR 65,909 (rounded up) to IDR 66,000. This causes undercost. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-05-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/216 10.59725/ema.v30i1.216 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 1 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 241-249 2964-5816 0853-8778 10.59725/ema.v30i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/216/159 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/222 2026-05-22T07:09:49Z EMA:ART driver

Dampak ESG terhadap Model Underwriting Asuransi Umum: Tinjauan Literatur atas Perubahan Regulasi dan Praktik Industri Pristiwanto Bani Robidi Robidi Underwriting General Insurance Sustainability ESG Regulation Risk Management This article discusses the impact of Environmental, Social, and Governance (ESG) integration on the general insurance underwriting model. This study used a Narrative Literature Review (NLR) to review relevant literature. The NLR review was conducted on scientific publications, industry reports, regulatory documents related to ESG, and general insurance underwriting from 2019 to 2025. The reviewed literature shows that adopting ESG factors in the underwriting process changes risk assessment and creates more sustainable practices in the insurance industry. The analysis results show that companies with higher ESG scores have better underwriting performance and attract more investment while increasing stakeholder trust, including an increasing trend of ESG factor integration into the underwriting process, especially in risk assessment and premium determination. Regulatory changes encourage insurance companies to adopt underwriting practices that consider more environmental and social aspects. This study also identifies challenges in implementation, including the limited standardized ESG data and the need to increase human resource capacity. The implications of this study provide insights for regulators and industry players in developing underwriting policies and strategies that are more responsive to ESG issues, as well as highlighting opportunities for ESG-based insurance product innovation in the future. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2025-05-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/222 10.59725/ema.v31i1.222 Jurnal Ekonomi Manajemen Akuntansi; Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 236-250 2964-5816 0853-8778 10.59725/ema.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/222/192 Copyright (c) 2025 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/226 2026-05-22T07:10:04Z EMA:ART driver

Pengaruh Kualitas Pelayanan terhadap Kepuasan Pelanggan pada Jasa Wisata (Open Trip) C.V Tidung Island Muhammad Heykal Sandy Prasetya Pradnya Sari Harsanti Customer Satisfaction Open Trip Service Quality Services Tidung Island The aim of this research is to determine the influence and identify the factors that have the greatest impact on the quality of service provided to Open Trip Tidung Island customers. The method in this research uses quantitative methods. Sampling in this study used accidental sampling. It was obtained that 41 respondents filled out questionnaires in observing Tidung Island using Open Trip Tidung_Island on 3-4 August 2024. Data analysis in this research uses simple linear regression analysis, coefficient of determination and correlation. Data obtained from the questionnaire is used to find the factors that most influence customer satisfaction in service quality. The Service Quality variable (X) has a significant effect on the Customer Satisfaction variable (Y), this is shown from the results of the Pearson Product Moment correlation analysis of 0.718 and includes a "strong correlation" level of relationship. From the results of the questionnaire, it was found that the factors that most influence customer satisfaction in the quality of service at the C.V Tidung Island Open Trip tourism service are the dimensions of Tangible (Physical Evidence) and Empathy (Empathy) at 84.2% with the Equipment and tools used during the activity in good condition and the Open Trip. Staff pays attention to the needs and desires of participants (Customers). The results of partial t test hypothesis testing show a significance level of 0.001 < 0.05. It is stated that Ho is rejected and Ha is accepted. This means that service quality has a significant influence on Open Trip Tidung_Island customer satisfaction. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2025-03-18 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/226 10.59725/ema.v30i1.226 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 1 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 250-265 2964-5816 0853-8778 10.59725/ema.v30i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/226/162 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/235 2026-05-22T07:09:49Z EMA:ART driver

Peran Mediasi Komitmen Afektif pada Pengaruh Etika Kerja Islami Terhadap Kinerja Pegawai Ibnu Ibnu Marwan Man Soleman Affective Commitment Employee Performance Islamic Work Ethics This study analyzes the influence of Islamic work ethics on employee performance, with affective commitment as a mediating variable. Using a descriptive quantitative approach, the study involved 165 employees from a total population of 279, selected through purposive sampling. Data were analyzed using the PLS-SEM method. The results indicate that Islamic work ethics have a positive and significant effect on both employee performance and affective commitment. Additionally, affective commitment has a positive and significant impact on employee performance. Affective commitment mediates the influence of Islamic work ethics on employee performance, suggesting that the implementation of Islamic work ethics can enhance both affective commitment and employee performance within an organization.     sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2025-04-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/235 10.59725/ema.v31i1.235 Jurnal Ekonomi Manajemen Akuntansi; Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 58-72 2964-5816 0853-8778 10.59725/ema.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/235/175 Copyright (c) 2025 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/236 2025-06-11T04:48:41Z EMA:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/237 2025-06-11T04:47:39Z EMA:ART driver

oai:ejournals.stiedharmaputra-smg.ac.id:article/238 2026-05-22T07:09:56Z EMA:ART driver

Analisis Prioritas Platform E-Commerce Bagi Generasi Z Menggunakan Metode SAW Andreas Tigor Oktaga Agus Ariawan Digital marketing E-commerce Generation Z Simple Additive Weighting (SAW). This study analyzes e-commerce platform preferences for digital marketing strategies among Generation Z students at the Institut Teknologi dan Bisnis Semarang using the Simple Additive Weighting (SAW) method. By evaluating four platforms (Tokopedia, Lazada, Shopee, TikTok) based on ease of use (25%), user experience (25%), promotions (15%), transaction security (15%), and product completeness (15%), the results show that Shopee leads (0.9333) with the best interface and features. TikTok (0.9080) excels in promotions but lacks security, Tokopedia (0.8820) remains consistent, while Lazada (0.8084) needs UX improvements. The implications suggest that platforms should optimize mobile interfaces, collaborate with influencers, and enhance visual search features to meet Gen Z’s demand for interactive experiences and economic value.. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2024-12-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/238 10.59725/ema.v30i2.238 Jurnal Ekonomi Manajemen Akuntansi; Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 293-305 2964-5816 0853-8778 10.59725/ema.v30i2 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/238/168 Copyright (c) 2024 Jurnal Ekonomi Manajemen Akuntansi

oai:ejournals.stiedharmaputra-smg.ac.id:article/244 2026-05-22T07:09:49Z EMA:ART driver

Faktor-Faktor yang Mempengaruhi Kinerja Awak Kapal pada PT. Pelni (Persero) di Pelabuhan Tanjung Wangi Wage Mulyono Hary Sulaksono Dedy Wijaya Kusuma Crew Skills Safety Equipment Maintenance Safety Regulation Compliance Crew Work Coordination Crew Performance The Influence of Crew Skills, Safety Equipment Maintenance, Safety Regulation Compliance, and Crew Work Coordination on Crew Performance at PT. Pelni (PERSERO) in Tanjung Wangi Port. This study aims to analyze the influence of crew skills, safety equipment maintenance, compliance with safety regulations, and work coordination on crew performance at PT Pelni (Persero) in Tanjung Wangi Port. This study uses a quantitative approach with a survey method through questionnaires and multiple linear regression analysis. The results of the study indicate that partially, crew skills (X1), safety regulation compliance (X3), and crew work coordination (X4) do not have a significant effect on crew performance (Y). However, safety equipment maintenance (X2) is proven to have a significant effect partially on crew performance (Y). Meanwhile, simultaneous analysis reveals that the four variables, namely crew skills (X1), safety equipment maintenance (X2), safety regulation compliance (X3), and crew work coordination (X4), together have a significant impact on improving crew performance (Y). These findings indicate that although some factors are not significant individually, the combination of the four variables makes a significant contribution in determining the overall level of crew performance. sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang 2025-05-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/244 10.59725/ema.v31i1.244 Jurnal Ekonomi Manajemen Akuntansi; Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI; 177-191 2964-5816 0853-8778 10.59725/ema.v31i1 eng https://ejournals.stiedharmaputra-smg.ac.id/index.php/EMA/article/view/244/184 Copyright (c) 2025 Jurnal Ekonomi Manajemen Akuntansi cff28d23b8ec1bc4166f4cd7ef5f0a34