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Jemasi Jurnal Ekonomi Manajemen dan Akuntansi
Published by Universitas IBA Palembang
ISSN : 18582702     EISSN : 26848732     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jemasi (1858-2702) is a peer-reviewed journal which is published by Economic Faculty Universitas IBA publishes biannually in June dan December. It is also published in two versions; print out and electronic. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.This journal publishes current concept and research papers on economic management and accounting. Scope of the journal: Economic Development Human Resources Management Marketing Management Financial Management Business Management Banking Operasional Management Syariah Business Management Financial Accounting Sharia Accounting Auditing Taxation Management Accounting Cost Accounting Financial Report Analysis -Marketing Management.
Arjuna Subject : -
Articles 140 Documents
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ANALISIS PENGANGGARAN MODAL PADA PT ULTRAJAYA MILK INDUSTRY Tbk. TAHUN 2013-2017 Wulandari, Eka Lusvita ; Harahap, Lily Rahmawati
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 14 No 2 (2018): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.032 KB) | DOI: 10.35449/jemasi.v14i2.11

Abstract

Capital budgeting in practice is intended to conduct an investment analysis of some available investment alternatives, and then determine or choose the most profitable investment. Inappropriateness in determining investment options will result in losses of either real losses or losses due to loss of opportunity to gain an opportunity cost that can actually be realized. The investment analysis will select the available investment opportunities, so that investment can be selected that will provide the greatest benefit of every dollar invested. Capital budgeting techniques can be analyzed by appraisal method of investment as follows: Average Rate of Return, Payback Period , Net Present Value, and Profitability Index.
PENEMPATAN KERJA DAN MOTIVASI SERTA IKLIM ORGANISASI DALAM MEMPENGARUHI KINERJA KARYAWAN PT. SUCOFINDO (PERSERO) WILAYAH SUMATERA SELATAN-BANGKA BELITUNG. Emelda, Emelda
Jemasi Vol 14 No 2 (2018): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.978 KB)

Abstract

The purpose of the study was to determine the effect and motivation of employee work on the performance of PT. Sucofindo (Persero) South Sumatra Region - Bangka Belitung. The problem is what is meant by work placement and motivation and corporate climate simultaneously and partially on the performance of employees of PT. Sucofindo (Persero) South Sumatra Region - Bangka Belitung. The sample in this study were 101 people. The results of the study show that simultaneously and partially there are contributions to the placement, motivation and climate of the organization on the performance of the employees of PT. Sucofindo (Persero) South Sumatra Region - Bangka Belitung.
ANALISIS KOMPARATIF DAYA SAING DOSEN DALAM MENGHADAPI ERA MASYARAKAT EKONOMI ASEAN (STUDI KASUS DOSEN FAKULTAS EKONOMI PADA PTS DI KOTA PALEMBANG) Pandriadi, Pandriadi; Mario, Asma
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 14 No 2 (2018): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.921 KB) | DOI: 10.35449/jemasi.v14i2.23

Abstract

Facing ASEAN Economic Community (AEC) era, lecturers should prepare and increase their competitiveness to involve in a high competition. This research aims to analyze the comparation of competitiveness of lecturer based on gender, study program and education, a case study in Economic Faculty at some private universities in Palembang City. The competitiveness is measured by four indicators namely ability of English, ability to get funding for research, ability to get funding for community service and ability to publish articles in journal. By using quantitative method, this research tries to answer research questions particularly about lecturer competitiveness and comparative study between respondent based on gender, study program and education. Based on the analysis, this research conludes that the competitiveness of respondent majority is low, because from 100 respondent, 94 have low competitiveness, 4 have middle competitiveness and zero high competitiveness. In addition, by using statistic tools this research finds that there is no different of competitiveness level between male and female lecturer and also between lecturer in accounting and management study program. The researcher recommend that to increase competitiveness, the university should hold a sustainable English training for lecturers and also gives funding support to lecturer for doing researchs and community service programs.
ANALISIS PERILAKU PENGETAHUAN DALAM INGATAN MELALUI JAWABAN PRE-TEST, POST-TEST DAN KUISIONER MONITORING I-II PESERTA PELATIHAN VOKASIONAL RENCANA USAHA DAN MANAJEMEN KEUANGAN KELOMPOK SWADAYA MASYARAKAT (KSM) BINAAN BUSINESS DEVELOPMENT CENTER (BDC) SRIW Thoyib, Ellys; Effendi, R.Y.
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 14 No 2 (2018): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (712.4 KB) | DOI: 10.35449/jemasi.v14i2.24

Abstract

The KSM pre-test and post-test vocational training and monitoring questionnaire aimed to determine the extent of KSM's understanding of the material of the Business Plan and Financial Management before and after KSM vocational training. Understanding of training material can be said as knowledge that is responded to by the eyes, the participants' hearing and feelings will then be interpreted and understood in the mind then settles in the memories of participants (J. Paul Peter & Peter C. Jackson, 2009). Knowledge in participants' memories is so dynamic that it can be said to be a behavior, that is knowledge behavior in memory. Knowledge behavior in this memory was examined through the value of the answers to the pre-test, post-test and training participants I and II questionnaires. The number of participants is 70 KSM, but 43 KSMs will be studied and the same people will take part in the pre-test, post-test and monitoring questionnaire I and II. Knowledge behavior in memory is analyzed through the dynamics of the answers to the pre-test to post-test and monitoring I to II. Groups that experience an increase in value are said to be Knowledge Behavior in Memory with Positive Mode and groups that experience impairment are called Negative Modes and groups with stable values are called Consistent Modes. Groups that experience an increase in value are said to be Knowledge Behavior in Memory with Positive Mode and groups that experience impairment are called Negative Modes and groups with stable values are called Consistent Modes. Reward and punishment in the form of periodic and intensive guidance and administration sanctions. Reward and punishment in the form of periodic and intensive guidance and administration sanctions
PENGARUH IMBAL JASA DAN BEBAN KERJA TERHADAP PRESTASI KERJA KARYAWAN PT AGAPE PRATAMA INDONESIA Novianti, Novianti
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 14 No 2 (2018): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.175 KB) | DOI: 10.35449/jemasi.v14i2.28

Abstract

Research is a scientific study that aims to determine the effect of service rewards and workload on employee performance of PT Agape Pratama Indonesia. The number of samples used were 26 respondents. Through the questionnaires the data were collected and analyzed using descriptive statistics and parametric inferential statistics. Descriptively the three research variables showed a good tendency. Inferentially parametric, multiple linear regression results show simultaneously significant influence of variable yield and workload to employee performance variable. However, the partial two variables did not show any significant effect on employee performance variable.  
PENGARUH KEDISIPLINAN MENJALANKAN SOP ALUR DINAS TERHADAP KINERJA MASINIS UPT CREW KA KERTAPATI PT KERETA API INDONESIA (PERSERO) DIVISI REGIONAL III PALEMBANG Chandra, Chandra
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 14 No 2 (2018): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (680.1 KB) | DOI: 10.35449/jemasi.v14i2.29

Abstract

This research is aimed to know the influence of discipline in running the SOP of the departmental flow to Performance Engineering UPT Crew KA Kertapati PT. Kereta Api Indonesia (Persero) Divre III Palembang. In this case the sample withdrawal using Boring Sampling method with the population of UPT Crew KA Kertapati as many as 78 people. From the results of the questionnaire, processed using SPSS for Windows version 20 by using simple linear regression method, uju hypothesis (t test), and correlation coefficient. Based on the analysis results obtained value coefficient (R) of 0.433 indicates that there is a strong relationship between the two variables. While on hypothesis (t test) get t value equal to 4,185 t table value sebesat 1,992, and significance value 0,000, then t arithmetic > t table and significance value <0,05, which means Ho rejected H1 accepted, that there is influence of Discipline In Running SOP Flow of Service to Performance. Can also be seen from the value of regression coefficient (R2) of 0.187 that the percentage contribution of variable Discipline In Running SOP Flow Service to variable Performance of 18.7% or variations of variables Discipline In Running SOP Flow Office used to explain the amount of 18.7% Performance variables. While the remaining 81.3% (100% -18.7%) influenced by other variables.
PENERAPAN BLUD KPHP: AKANKAH MENUJU PENGELOLAAN HUTAN YANG TRANSPARAN, AKUNTABEL DAN PARTISIPATIF? Pandriadi, Pandriadi; Wijaya, Angka; Amah, Mas
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 2 (2017): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.481 KB) | DOI: 10.35449/jemasi.v13i2.30

Abstract

Penelitian ini berawal dari bukti bahwa laju deforestasi dan degradasi di Kabupaten MusiRawas tetap meningkat, terutama di wilayah KPHP Lakitan. Berdasarkan penelitianterdahulu, salah satu akar masalah adalah pemerintahan. Oleh karena itu penelitian inibertujuan untuk mengetahui implementasi BLUD di KPHP Lakitan akan membuat tatakelola yang lebih baik dalam tata kelola hutan yang dapat mengurangi laju deforestasi dandegradasi hutan. Penelitian ini merupakan penelitian kualitatif yang berusaha mencari datadan informasi sebanyak mungkin dengan menggunakan wawancara mendalam dan FocusGroup Discussion (FGD). Informan dalam penelitian ini adalah pegawai pemerintah,masyarakat yang tinggal di atau di sekitar kawasan hutan, dan perusahaan bisnis. Hasilnyamenunjukkan bahwa penerapan BLUD pada KPHP Lakitan dapat memberi ruang bagiKPHP Lakitan untuk memperbaiki tata kelola hutan dengan menggunakan konseptransparan, akuntabel, dan partisipatif, sehingga berpotensi mengurangi laju deforestasidan degradasi di kawasan KPHP Lakitan.
ANALISIS UKURAN PERUSAHAAN DAN PERTUMBUHAN ASET TERHADAP STRUKTUR MODAL PERBANKAN UMUM PEMERINTAH DI BURSA EFEK INDONESIA Lilianti, Emma
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 2 (2017): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (573.184 KB) | DOI: 10.35449/jemasi.v13i2.33

Abstract

This study aims to determine the effect of firms and asset growth on capitalstructure government general banking in Indonesia Stock Exchange. The problem in thisresearch how to influence firm size and asset growth on capital structure governmentgeneral banking in BEI? Data analysis, autocorrelation, multicolinearity andheterocedasticity test. The population is the entire company government general bankingin BEI as many as 4 companies, with the selected sample of 4 companies through thesampling census. The results showed firm size and asset growth have influence on capitalstructure government general banking in Indonesia Stock Exchange (BEI).
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERILAKU KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR Ermeila, Sri
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 2 (2017): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.773 KB) | DOI: 10.35449/jemasi.v13i2.34

Abstract

This study aims to determine the factors that affect consumer behavior onpurchasing decisions of motorcycle brand "Honda" in the city of Palembang. Along withthe development of the era and the increasing need for transfortasi tools bring fresh airfor automotive companies, especially motorcycle companies which are very much neededby many people in addition to affordable and easy to maintain. One brand that is liked bymost people is the Honda brand. The sample in this study amounted to 100 people takenfrom the respondents of motorcycle users of honda brand domiciled in the city ofPalembang by using purposive sampling technique. The method of analysis usingmultiple linear regression method. Consumer behavior factors both simultaneously andpartially affect the purchasing decision of honda motorcycle brand in Palembang city
MOTIVASI DAN KOMPETENSI BERPENGARUH TERHADAP KINERJA PEGAWAI KANTOR PELAYANAN PAJAK PRATAMA Sartika, Umi
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 13 No 2 (2017): Jemasi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.285 KB) | DOI: 10.35449/jemasi.v13i2.35

Abstract

The purpose of this research is to know the influence of motivation and competence toemployee performance of Tax Service Office Pratama Prabumulih. Population of thisresearch as many as 72 employees and the data was obtained from 58 respondent in TaxService Office Pratama Prabumulih. The analysis which used in this research is multiplelinier regression analysis, F test and t test. The result of calculations using SPSS, showedthat: determinant coeficient of 0.166 or 16.6%, illustrates that performance of employees(Y), can be explained by motivation and competence 16.6%, while the remaining 83.4%can be explained by other factor which are not include in this study. From the resulthypothesis F test, obtained value of Fcompute (5.460)> Ftable (2.78), means that there isthe influence of motivation and competence together to employee performance. Whileresult of the hypothesis t test, showed that application of motivation and competencepartially had influence to employee performance of Tax Service Office PratamaPrabumulih.

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