JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) is an electronic independent international scientific and academic journal that aims to publish scholars’ original and high-quality manuscripts and reports in all fields of business. JEMSI adheres to an open access policy to accelerate the barrier-free dissemination of scientific knowledge which can result in higher visibility and increased citation for authors works. Manuscripts in the forms of Research, Literature review, Case study, Conceptual, Viewpoint, General review, Book review are welcomed. Research with an interdisciplinary approach is highly preferred in this journal.
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<![CDATA[PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KUALITAS LABA TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Cut Hamdiah]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 1 No. 1 (2015): JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v1i1.237
<![CDATA[The purpose of this study was to determine (1) the effect of both institutional ownership and earnings quality to the value of the transportation firm listed in Indonesia Stock Exchange (2) the effect of institutional ownership to the value o f the transportation firm listed in Indonesia Stock Exchange (3) the effect of earnings quality to the value of the transportation firm listed in Indonesia Stock Exchange.The population for this study is the Transportations firm listed in Indonesia Stock E xchange in 4 period of times (2009 2012), totaling 71 firm. All elements of the population are included and analysed. In other word, the study will be using census method. Due to differences in element of population in each year, data used are unbalanced p anel data. Analytical method used in this study is Multiple Linear Regression. The result is showed (1) institutional ownership and earnings quality have a significant effect to the value of the firm in simultaneous way (2) partially, institutional ownersh ip and earnings quality also have a significant effect to the value of the firm. In the future study researcher recommended to impose other variables from GCG mechanism such as; Independent Commissaries Board, Managerial Ownership, and Audit Quality.]]>
<![CDATA[FAKTOR FAKTOR YANG MEMPENGARUHI KINE RJA PEMERINTAH KABUPATEN PIDIE ]]>
<![CDATA[Muhammad Yusuf]]>;
<![CDATA[Mahdani Ibrahim]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 1 No. 1 (2015): JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v1i1.238
<![CDATA[This article is an empirical research aimed to analyze the influence of discipline,compensation, and work environment on employee performance and its impact on the effectiveness of government performance Pidie. A sample of 87 employees of the government secretariat Pidie. Sampling was carried out with random sampling method in which all of the respondents in the population have an equal opportunity to be observed. Methods of data analysis using path analysis. The results showed that discipline, compensation, and work environment, partially no effect on employee performance, but simultaneously have an influence on employee performance. Furthermore, the results of the analysis also showed that either partially or simultaneously variable discipline ,compensation, and work environment are positive and significant impact on the effectiveness of government performance Pidie. In addition, the results of the analysis indicate a positive and significant effect between employee performance by enhancing the effectiveness of government performance Pidie.]]>
<![CDATA[PERANCANGAN SISTEM INFORMASI MANAJEMEN DATA ANTRIAN DAN REKAM MEDIS TERINTEGRASI PADA PUSKESMAS ACEH BESAR ]]>
<![CDATA[Dedi Satria]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 1 No. 1 (2015): JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v1i1.239
<![CDATA[Pada saat ini Puskesmas merupakan salah satu tumpuan kesehatan masyarakat di setiap kecamatan. Sistem pelayanan yang diberikan Puskesmas telah menunjukkan pelayanan yang lebih baik, akan tetapi terdapat salah satu pelayanan yang masih kurang yaitu pelayanan antrian yang masih menggunakan model pemanggilan berdasarkan kartu rekam medis yang diberikan kepada petugas administrasi puskesmas. tujuan penelitian adalah Mengantisipasi sistem pelayanan antrian menggunakan model pemanggilan pasien berdasarkan kartu rekam medis dengan merancang sistem informasi data antrian.]]>
<![CDATA[PENINGKATAN PAJAK DAN RETRIBUSI KEDAI KOPI DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT DI KOTA BANDA ACEH ]]>
<![CDATA[Muzakkir Muzakkir]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 1 No. 1 (2015): JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v1i1.240
<![CDATA[As an effort to fulfill and in crease local own source revenue , Banda Aceh government through the Department of Finance and Asset Management Areas also do the collection taxes and retribution to the coffee shop s in Banda Aceh The purpose of this study is determine how the effect of tax es and retribution waste services cleanliness of the coffee shop to the local own source revenue PAD) of Banda Aceh The data was used in this study is a time series data during 2008 to 201 3 from January to December of data include: taxes and retributio n waste services / cleanliness of the coffee shop in Banda Aceh and the local own source revenue PAD) of Banda Aceh subsequently analyzed using Ordinary Least Square (OLS). The goal to this study should note that all the independent variables , namely tax coffee shops and retribution of waste services hygiene provide a statistically significant effect on local own source revenue PAD) of Banda Aceh by 50.12 %. Tax Café a positive impact on revenue of Banda Aceh at 18 336 and cleaning levy of 352.54.]]>
<![CDATA[PENGARUH SOSIALISASI PERPAJAKAN TERHADAP KETAATAN WAJIB PAJAK MEMBAYAR PAJAK DI KOTA BANDA ACEH ]]>
<![CDATA[Rahmah Yulianti]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 1 No. 1 (2015): JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v1i1.241
<![CDATA[The purpose of this research is to study the effect of taxation on the observance of socialization taxpayers pay taxes. This study used a questionnaire as an instrument to collect data. Questionnaires were distributed to the community in Banda Aceh which is the taxpayer, which consisted of 100 respondents. Data were analyzed using to evaluate the validity and reliability of the questionnaire and use linear regression to evaluate the factors that influence of variable. The data were analyzed using the SPSS program to test whether the mode l used in this study appropriates as the model analyzed.T he result shows that awareness of paying taxes significantly influence adherence to pay taxes, It can be seen from the independent variable coefficient value of 0264 while the variable knowledge and understanding of the rules of taxation that has a value of coefficient of 0448. This suggests that the taxpayer in the city of Banda Aceh obedient to pay taxes if there is dissemination of knowledge and understanding of the rules of taxation, compared with consideration of awareness to pay taxes.]]>
<![CDATA[PENGARUH KONSENTRASI KEPEMILIKAN INSTITUSIONAL , UKURAN PERUSAHAAN DAN KOM POSISI DEWAN KOMISARIS TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Sufitrayati Sufitrayati]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 1 No. 1 (2015): JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v1i1.242
<![CDATA[Concentration on institutional ownership is share ownership by institutions (institutions or companies) which can control management through an effective monitoring process so that it can influence management in taking earnings management actions. According to Stapledon (1999: This research is an empirical study, namely the study of real facts or data that is systematically collected and tested. This analysis aims to find a relationship between the dependent variable and one or more independent variables. Partially, the concentration of institutional ownership has an effect. negative to earnings management This can be interpreted that the greater the concentration of institutional ownership, the smaller the company's earnings management. The variable company size as measured by total assets has a negative effect on earnings management. Generally, companies that have relatively large total assets can operate with a higher level of efficiency compared to companies with lower total assets The composition of the board of commissioners has a negative effect on earnings management. This means that the greater the composition of the board of commissioners, the smaller the earnings management involved do company. Conversely, the smaller the composition of the board of commissioners, the greater the company's earnings management.]]>
<![CDATA[NALISIS DAMPAK INFLASI, PDRB DAN PERKEMBANGAN UPAH MINIMUM REGIONAL TERHADAP INDEKS PEMBANGUNAN MANUSIA MASYARAKAT DI PROVINSI ACEH ]]>
<![CDATA[Zainuddin Zainuddin]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 1 No. 1 (2015): JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v1i1.243
<![CDATA[This study aims to examine the independent influence, namely inflation, GRDP, and UMR development in Aceh province on the dependent, namely the Human Development Index (HDI) from 2008 to 2013. That together there is an independent influence on HDI. And the independent ability to explain the dependent is 92.94%. The data in this study came from the Aceh Province Central Statistics Agency which was secondary data. The implication of the results of this study is that the parties can put emphasis on what sectors should be done to increase the Human Development Index in Aceh Province.]]>
<![CDATA[BUDAYA ETIKA, NIAT UNTUK BERTAHAN DALAM ORGANISASI DAN KESESUAIAN INDIVIDU DENGAN ORGANISASI SEBAGAI MEDIATOR (STUDI PADA PT. GARUDA INDONESIA MEDAN) ]]>
<![CDATA[Mahdani Ibrahim]]>;
<![CDATA[M. Haekal Mubarak]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 2 No. 1 (2016): JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v2i1.278
<![CDATA[This study examined the Effect of Ethical Culture to Person-Organization Fit and its impact on Intention to Stay (studied on PT. Garuda Indonesia Medan). The data collected is on the employees of PT. Garuda Indonesia Medan. A total of 84 respondents were included. Using Multiple Linear Regression Analysis, the results showed that: 1) Ethical Culture significant effect on Intention to Stay on employee PT. Garuda Indonesia Medan. 2) Person-Organization Fit significant effect on Intention to Stay on employee PT. Garuda Indonesia Medan. 3) Ethical Culture significant effect on Person-Organization Fit on employee PT. Garuda Indonesia Medan. 4) Ethical Culture significant effect on Intention to Stay mediated by Person-Organization Fit on employee PT. Garuda Indonesia Medan.]]>
<![CDATA[REMUNERASI, MOTIVASI, GAYA KEPEMIMPINAN, DAN ETOS KERJA DALAM MENINGKATKAN KINERJA PEGAWAI PADA LEMBAGA PENJAMINAN MUTU PENDIDIKAN (LPMP) PROVINSI ACEH ]]>
<![CDATA[Fitriah Fitriah]]>;
<![CDATA[Saed Armia]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 2 No. 1 (2016): JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v2i1.279
<![CDATA[Kinerja pegawai merupakan prestasi kerja yang mencerminkan perbandingan antara hasil kerja dengan standar yang telah ditetapkan. Untuk mencapai kinerja yang optimal maka perlu dilakukan pengelolaan sumber manusia yang berkaitan dengan gaya kepemimpinan, motivasi dan etos kerja. Akan tetapi fenomena kinerja Pegawai LPMP Provinsi Aceh dalam menjalankan tugas dan fungsinya masih rendah sehingga kualitas yang dicapai tidak optimal, tugas yang diberikan tidak diselesaikan tepat waktu,masih kurangnya rasa tanggungjawab terhadap tugas yang diberikan dan sulitnya bekerjasama.Pembuktian Hipotesis dilakukan dengan menggunakan indikator nilai CR dan P. Karena dari 7 hipotesis verifikatif yang diuji dalam penelitian ini memilik nilai CR atau nilai P yang memenuhi persyaratan, maka semua hipotesisi yang diuji menolak Ho dan menerima H1. Dengan kata lain variabel independence dan intervening memiliki pengaruh untuk meningkatkan variabel dependent sepanjang variabel independent dan intervening dapat ditingkatkan oleh pengelola perusahaan Lembaga Penjaminan Mutu Pendidikan Provinsi Aceh]]>
<![CDATA[PENGARUH KOGNISI DAN BUDAYA KERJA TERHADAP KEDISIPLINAN PEGAWAI PT. TELKOM CABANG BANDA ACEH ]]>
<![CDATA[Zulfan Zulfan]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 2 No. 1 (2016): JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v2i1.280
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh kognisi dan budaya kerja terhadap kedisiplinan pegawai PT. TELKOM Cabang Banda Aceh. Penelitian ini dilakukan pada kantor PT. TELKOM Cabang Banda Aceh yang berlokasi di Jalan Sultan Alaidin Machmudsyah No. 2 Banda Aceh. Sedangkan yang menjadi objek penelitian ini berhubungan dengan pengaruh kognisi dan budaya kerja terhadap kedisiplinan pegawai PT. TELKOM Cabang Banda Aceh, dengan jumlahresponden sebanyak 85 orang dengan tehnik pengambilan sempel adalah sempel jenuh.Berdasarkan hasil uji-F (simultan) menunjukkan bahwa semua variabel kognisi dan budaya kerja mempunyai pengaruh yang signifikan terhadap kedisiplinan pegawai PT Telkom Cabang Banda Aceh. Dengan nilai Fhitung = 67,595 > Ftabel = 3,105, pada tingkat signifikansi α = 5%. Berdasarkan hasil uji-T (parsial) menunjukkan bahwa variabel kognisi mempunyai pengaruh yang signifikan terhadap kedisiplinan pegawai PT. TELKOM Cabang Banda Aceh. dengan nilai Thitung = 3,578 > Ttabel = 1.663. Variabel budaya kerja mempunyai pengaruh yang signifikan terhadap kedisiplinan pegawai PT. TELKOM Cabang Banda Aceh dengan nilai Thitung = 3,331 > Ttabel = 1.663, pada tingkat signifikansi α = 5%. Berdasarkan hasil analisis regresi linier berganda diperoleh penjelasan bahwa semua variabel yang diteliti yaitu kognisi (x1 ) dan budaya kerja (x 2 ) mempunyai korelasi yang kuat terhadap kedisiplinan (Y) pegawai PT. TELKOM Cabang Banda Aceh.]]>
