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INDONESIA
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA)
Published by bajang Institute
ISSN : 28100328     EISSN : 2810031X     DOI : 10.53625
Core Subject : Economy,
Economics, Econometrics & Finance
JEMBA for Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi, published by Bajang Institute. Published in two formats, print and online, both of which are published six times in one year. The scope of the journal studies broadly includes: Economy, Management, Business and Accountancy
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 181 Documents
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LITERATURE REVIEW INDIVIDUAL PERCEPTIONS AND DECISION MAKING: BIBLIOMETRIC ANALYSIS Ismawati; Sopiah
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3: Mei 2022
Publisher : Bajang Institute

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Abstract

One of the ups and downs of realization in the company is a belief and perception in making decisions about the individual himself. Various factors that influence decision making, namely decision making decision privacy , attitude individual , knowledge about risk and protection , trust in others trust in ability for protect information and considerations . In study this for obtain data using analysis bibliometrics . Article data study this collected through the Google Scholar software. The purpose of this study is to provide an overview of the topic "individual perception and decision making". The data obtained are 50 articles that have been analyzed in this study. In study this using the database obtained in 2017 to 2021 and taking the data using PoP software for find the data you need . The next process is the data that has been obtained then processed for analysis _ use Vosviewer for obtain co-authorship, co- occurance and citation data. Research results this show that topic about perception individual and taking decision really important in something organization and life everyday , however because limitations previous research that has not there is discuss about linkages topic this , so make study this less than optimal for look for related information _ with topic that
TRANSFORMATIONAL LEADERSHIP: A LITERATURE REVIEW Mochammad Bachtiar Affandie; Sopiah
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3: Mei 2022
Publisher : Bajang Institute

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Abstract

Transformational leadership has become the center of attention of researchers and academics and has made it a source of reference or literature on leadership. This literature review is to identify the main points of transformational leadership (TFL) in the last 5 years, namely from 2018-2022. The method used is to search for keywords from the Direct Science and Google Scholar databases. A total of 25 articles of international repute and in English were downloaded. The results of a literature review show that transformational leadership is used as a model in leading that strengthens motivation, stimulates intellect, has charisma and becomes a source of inspiration from leaders to followers
DETERMINAN YANG MEMPENGARUHI HARGA SAHAM Nindi Sulistianingsih; Ismunawan
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3: Mei 2022
Publisher : Bajang Institute

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Abstract

This research was conducted to understand the rewards for issuinfinancial initiatives that are formed from profitability, liquidity, solvency and campaign initiatives on the interpretation of the forward-looking portfolios of automotive and molecular companies scheduled on the Indonesia Stock Exchange (IDX) during the 2016-2019 days. In this analysis, profitability initiatives are measured using Return On Assets (ROA), liquidity is measured using the Current Ratio (CR), solvency is measured using Debt to Equity Ratio (DER), and campaign initiatives are measured using Turn Asset Turn Over (TATO). In this analysis, the law of collecting a representative is used as part of this analysis, namely purposive sampling. The number of representatives participating in this analysis is 9 automotive and molecular companies scheduled on the Indonesia Stock Exchange (IDX) for a grace period of 4 days 2016-2019 which allows the benchmark to be set. The hint polemic method used in this analysis is Multiple Linear Regression Analysis. The results of the polemic examination of the analytical instructions show that the causes of profitability, liquidity, solvency and campaign initiatives have an impact on the interpretation of holdings. The results contained show that financial initiatives can strengthen the interpretation of a company's forward holdings
PENGARUH RECEIVABLE TURN OVER, RASIO TUNGGAKAN, RASIO PENAGIHAN DAN AVERAGE COLLACTION PERIOD TERHADAP LABA PERUSAHAAN Rizqiana Reza Rhomadhona; Ismunawan
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3: Mei 2022
Publisher : Bajang Institute

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Abstract

The purpose of implementing the following research is to get information about the effect of Receivable Turn Over, Average Collation Period, Arrears Ratio, and Billing Ratio to corporate profit. When conducting research, researchers used quantitative research methods to determine the sample by determining criteria according to the needs of researchers. There are 7 Go Public Multifinance Companies that have been listed on the Indonesia Stock Exchange which are sampled samples in the following research. The analysis tool used in research is multiple linear regression analysis. The acquisition of the results of analysis, the receivable turn over (RTO) has a positive influence on the company’s profit, the average collaction period (ACP) han a positive influence on insignificantly on the company’s profit, the ratio of the arrears has a positive and significant effect on the company’s profit, and the penagment ratio
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SIKKA Emilianus Eo Kutu Goo
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3: Mei 2022
Publisher : Bajang Institute

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Abstract

The purpose of this study is to analyze the effect of human resource competence and internal control systems on the quality of financial reports of the Sikka district government. The variables in this study are the independent variable (X) consisting of human resource competence (X1) and the internal control system (X2) and the dependent variable (Y) is the quality of local government financial reports.This type of research is an empirical study. Data collection was carried out by distributing 50 questionnaires filled in by respondents who are staff at the Regional Finance Agency of Sikka Regency. The data obtained were analyzed using descriptive statistical tests, validity tests, reliability tests and classical assumption tests.The results showed that there was no relationship or no influence between Human Resource Competence on the Quality of Regional Government Financial Reports and there was a relationship or influence between the Internal Control System on the Quality of Regional Government Financial Reports.
STANDAR AKUNTANSI ZAKAT, TRANSPARANSI DAN SISTEM PENGENDALIAN INTERN DAN PENGARUHNYATERHADAP AKUNTABILITAS KEUANGAN PADA BAITUL MAL KOTA BANDA ACEH Eliana; Intan Novia Astuti; Nurhayati
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3: Mei 2022
Publisher : Bajang Institute

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Abstract

Tujuan penelitian adalah untuk mengetahui pengaruh penerapan standar akuntansi zakat, transparansi dan sistem pengendalian intern secara bersama-sama (simultan) terhadap akuntabilitas keuangan pada Baitul Mal Kota Banda Aceh. Bentuk penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah seluruh pegawai Baitul Mal Kota Banda Aceh yang berjumlah 52 orang, dan menggunakan metode regresi linier berganda. Hasil penelitian kuantitatif ini menunjukkan bahwa Konstanta (α) sebesar 20,180 yang berarti jika variabel Standar akuntansi zakat, transparansi dan Sistem pengendalian intern dianggap konstan, maka besarnya besarnya Akuntabilitas keuangan pada Baitul Mal Kota Banda Aceh sebesar 20,180%. Koefesien regresi variabel Standar akuntansi zakat sebesar 0,253, yang berarti bahwa setiap meningkatnya standar akuntansi zakat sebesar 1 satuan, maka akan meningkatkan Akuntabilitas keuangan pada Baitul Mal Kota Banda Aceh sebesar 0,253 satuan atau 25,3%. Koefesien regresi variabel Transparansi sebesar 0,318, yang berarti bahwa setiap meningkatnya transparansi sebesar 1 satuan, maka akan meningkatkan Akuntabilitas keuangan pada Baitul Mal Kota Banda Aceh sebesar 0,318 satuan atau 31,8%. Koefesien regresi variabel sistem pengendalian intern sebesar 0,125, yang berarti bahwa setiap meningkatnya sistem pengendalian intern sebesar 1 satuan, maka akan meningkatkan Akuntabilitas keuangan pada Baitul Mal Kota Banda Aceh sebesar 0,125 satuan atau 12,5%.
HUBUNGAN KEPEMIMPINAN DENGAN PRESTASI KERJA PEGAWAI PADA DINAS PENDAPATAN DAERAH KABUPATEN LAHAT Amaludin
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3: Mei 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.938 KB) | DOI: 10.53625/jemba.v1i3.2213

Abstract

Kepemimpinan adalah seni kemampuan untuk mempengaruhi perilaku manusia dan kemampuan mengendalikan orang-orang dalam organisasi supaya perilaku mereka sesuai dengan perilaku yang diinginkan oleh pimpinan organisasi. Dengan demikian kepemimpinan adalah kisaran antara proses pengarahan dan pemberian pengaruh pada kegiatan-kegiatan dari kelompok anggota yang saling berhubungan dalam melaksanakan tugasnya untuk mencapai tujuan bersama. Disinilah peran kepemimpinan dalam melaksanakan fungsi kepemimpinannya. Pimpinan tertinggi organisasi mempunyai tanggung jawab terhadap perkembangan faktor manusia dalam organisasinya (pegawai keseluruhan), termasuk didalamnya adalah tanggung jawab terhadap pembinaan para pegawai agar pegawai yang bersangkutan dapat meningkatkan tercipta hasil kerja dalam rangka mewujudkan tujuan organisasi..
STUDI LITERATUR: PENGGUNAAN METODE ACTIVITY-BASED COSTING DALAM MEMBEBANKAN BIAYA OVERHEAD PABRIK PADA COST OBJECTIVE Cindy Vinella; Maria Ellita Ovina; Hanif Hanif
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3: Mei 2022
Publisher : Bajang Institute

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Abstract

This study aims to analyze how to use the activity-based costing method in calculating production overhead costs. This study uses a Systematic Literature Review (SLR) approach. The research period in the selected journal sample is 2015-2022 with a sample of 40 journals to review with the theme of activity-based costing. The results of this study indicate that from year to year, there are more and more research themed activity-based costing with a scope of 30 national journals and 10 international journals. That journals with the topic of activity-based costing and cost of goods manufactured are the most popular with a total of 20 journals. The most widely used method is descriptive qualitative method. Several formulas are used to calculate the overhead costs, cost of goods manufactured, selling price per unit, and profitability. There is a difference in the calculation between using the activity-based costing method and other methods such as volume-based costing and time-driven activity-based costing. In addition, indirect costs, market competition, and product diversification affect the decision-making whether using the activity-based costing method or not
THE EFFECT OF ORGANIZATIONAL CLIMATE ON PERFORMANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE (CASE STUDY ON PERUM JASA TIRTA I (ASA)MALANG) Errica Dwitanti; Sopiah
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3: Mei 2022
Publisher : Bajang Institute

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Abstract

Perum Jasa Tirta I (Asa) Malang is a drinking water company owned by the local government. With the increasing number of employees, the conflict of human resources faced by the company is increasingly complex. Therefore the management of human resources must be managed and possible to make the origin of human resources satisfied and satisfactory for the company. Realizing the importance of employee job satisfaction in supporting the company's high productivity, the primary battle in this study is to analyze the source that hypnotizes the job satisfaction of permanent employees at Perum Jasa Tirta I (Asa) Malang. This study aimed to determine the influence of organizational climate and job satisfaction on employee performance and whether job satisfaction can be a variable intervention between corporate environment and employee performance. This study uses quantitative research methods with a descriptive approach. Respondents from this research are the entire staff of Perum Jasa Tirta I (Asa) Malang. The scale used in this study is the Likert scale
PENGARUH BUDAYA ORGANISASI, REWARD DAN INDIVIDUAL CAREER MANAGEMENT TERHADAP KOMITMEN ORGANISASIONAL PEGAWAI PT PLN (PERSERO) UNIT PELAKSANA PEMBANGKITAN TARAHAN Betty Magdalena; Stefanus Rumangkit; Rakhmat Sandi Putera
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3: Mei 2022
Publisher : Bajang Institute

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Abstract

This study aims to determine the effect of Organizational Culture, Rewards, and Individual Career Management on Organizational Commitment. The research uses a quantitative approach with associative methods. The population in this study was the total number of employees of PT PLN (Persero) Tarahan Generation Implementation Unit as many as 106 people, the sample in this study were employees in the field of operation and maintenance as many as 59 people. The data analysis tool uses multiple linear regression, with T test and F test as hypothesis testing. The results showed that Organizational Culture and Rewards did not partially affect the Organizational Commitment of employees of PT PLN (Persero) Tarahan Generation Implementation Unit and Individual Career Management had a partial effect. Another finding from this study is that Organizational Culture, Rewards, Individual Career Management simultaneously have a significant effect on Organizational Commitmen

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