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Journal of Economics and Management Scienties
Published by Asia Pacific Network for Sustainable Agriculture, Food and Energy
ISSN : 26551934     EISSN : 26556685     DOI : 10.37034/jems
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Economics and Management Scienties is a journal published by SAFE-Network. Publish four times a year in December, March, June, and September. The aim of this journal is to provide a venue for academicians, researchers, and practitioners for publishing original research articles or review articles. The language used in this journal is English or Indonesian. The scope of the articles published in this journal deal with a broad range of topics in Social and Economics. Journal of Economics and Management Scienties is a peer-reviewed open access journal covering applied issues in micro and macroeconomics, including (but not limited to): Political Economy, Law and Economics, Environmental Economics, Innovation Economics, Health Economics, Gender Economics, International Trade & Development, Industrial Organization, International Economics, Labor Economics, Finance, Money and Banking, Green Growth.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Volume 5 No. 2, March 2023" : 5 Documents clear
Pengaruh Akuntansi Konservatisme terhadap Penilaian Equitas dengan Kepemilikan Manajerial sebagai Variabel Moderasi Delory Nancy Meyla
Journal of Economics and Management Scienties Volume 5 No. 2, March 2023
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v5i2.11

Abstract

This study aims to analyze the accounting conservatism of the value of equity, whether managerial ownership is able to strengthen the relationship of accounting conservatism affect the value of equity in 8 manufacturing companies listed on the Indonesia Stock Exchange (BEI) from the period 2014 to 2017. The sampling method is done by purposive sampling The data used is obtained from data contained in the Indonesia Stock Exchange. Data analysis method in this research uses Moderation multiple linear regression. The results of this study indicate that: Conservatism Accounting Variables (X1). Assessment of Equity (Y) and Managerial Ownership as a moderating variable. Accounting conservatism has a significant effect on the valuation of equity because the sig value of 0.028 is smaller than 0.05. Managerial ownership has a significant effect on the valuation of equity because the sig value of 0.049 is smaller than 0.05. The moderating variable significantly influences the assessment of equity because the sig value of 0.016 is smaller than 0.05.
Pengaruh Kinerja Manajemen UMKM di Kota Padang terhadap Penerapan Laporan Keuangan Berbasis SAK EMKM Andre Bustari; D Desmiwerita
Journal of Economics and Management Scienties Volume 5 No. 2, March 2023
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v5i2.12

Abstract

Accounting practices, financial statements produced by an entity, especially in SMEs in Padang that the financial statements have been stated in accordance with accounting standards based on SAK EMKM. SAK EMKM is applied to SMEs in Indonesia for the preparation of effective financial statements as of January 1, 2018. Lack of understanding of Financial Accounting Standards (GAAP) from owners and managers due to the absence of regulations that require the preparation of financial statements for SMEs. The main problem in this research is how the influence of small and medium business perceptions on the use of SAK EMKM. The purpose of this study was to determine the effect of the performance of SME management in Padang on the application of financial statements based on SAK EMKM. The results showed that the performance of SME management in Padang had a significant effect on the application of financial statements based on SAK EMKM. The contribution of the performance of SME management in Padang has a significant effect on the application of financial statements based on SAK EMKM is 41.1% while the remaining 58.9% is influenced by other factors beyond this research
Pengaruh Kinerja Keuangan dan Ukuran Perusahaan terhadap Pengungkapan CSR pada Perusahaan Bumn yang Listed di BEI Periode 2012-2017 Novi Yanti; Nova Begawati
Journal of Economics and Management Scienties Volume 5 No. 2, March 2023
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v5i2.13

Abstract

This study aims to determine the effect of financial performance and company size on CSR disclosure either partially or simultaneously. This research was conducted at state-owned companies listed on the Indonesia Stock Exchange in the period 2012-2017. The population in this study are all BUMN companies listed on the Indonesia Stock Exchange (IDX) for the period of 2012-2017 as many as 20 companies. The number of companies sampled in this study were 14 companies during the study period, from 2012-2017 using the purposive sampling metho The analytical method used is multiple linear regression analysis and the coefficient of determination. Hypothesis testing uses the t test and the F test. The results showed that: 1. Financial performance had a positive and significant effect on the disclosure of CSR of BUMN in the 2012-2016 period. 2. The size of the company has a positive and significant effect on the disclosure of CSR of BUMN in the 2012-2016 period. 3. The contribution of financial performance and company size to CSR disclosures is 43.9% while the remaining 56.1% is influenced by other variables such as managerial ownership, institutional ownership, leverage and others.
Pengaruh Penerapan Balanced Scorecard terhadap Kinerja Manajemen pada PT. Bank Pembangunan Daerah Sumatra Barat di Padang Melli Herfina; Yessi Rinanda; Putri Rahmadayani
Journal of Economics and Management Scienties Volume 5 No. 2, March 2023
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v5i2.14

Abstract

Penelitian ini bertujuan untuk mengetahui apakah Penerapan Balanced Scorecard yang diproksikan dengan Perspektif Keuangan, Perspektif Pelanggan, Perspektif Proses Bisnis Internal dan Perspektif Pembelajaran dan Pertumbuhan baik secara parsial maupun secara simultan berpengaruh terhadap kinerja manajemen pada PT. Bank Pembangunan Daerah Sumatra Barat di Padang. alasan dipilihnya Judul ini yaitu untuk mengetahui apakah PT. Bank Pembangunan Daerah Sumatera Barat di Padang bisa menerapkan Balanced Scorecard dengan baik terhadap kinerja manajemen. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan pengujian hipotesisnya menggunakan uji t dan uji F. Hasil penelitian ini menunjukkan bahwa secara parsial Perspektif Keuangan berpengaruh signifikan terhadap Kinerja Manajemen dilihat dari nilai t hitung sebesar 2,566 > t tabel 2,060, tingkat signifikansi menunjukkan 0,013 < dari taraf signifikansi 0,05. Perspektif pelanggan tidak berpengaruh sgnifikan terhadap kinerja manajemen dilihat dari t hitung sebesar -1.051< t-tabel = 2,060, tingkat signifikansi menunjukkan 0,298 > dari taraf signifikansi 0,05., Perspektif Proses Bisnis Internal berpengaruh secara parsial terhadap Kinerja Manajemen dilihat 5.655 > t-tabel = 2,060, tingkat signifikansi menunjukkan 0,000 < dari taraf signifikansi 0,05. Perspektif pertumbuhan dan pembelajaran berpengaruh signifikan terhadap kinerja manajemen dilihat dari nilai 10.796 > t-tabel = 2,060, tingkat signifikansi menunjukkan 0,000 < dari taraf signifikasi 0,05. Sedangkan secara simultan Perspektif Keuangan, Perspektif Pelanggan, Perspektif Proses Bisnis Internal dan Perspektif Pembelajaran dan Pertumbuhan berpengaruh signifikan terhadap Kinerja Manajemen dilihat dari nilai t hitung sebesar nilai F sebesar 28,591 > F-tabel = 2,74 dengan tingkat signifikansi sebesar 0,000 < 0,05.
Analisis Tingkat Perputaran Piutang pada PT.PLN (Persero) Unit Layanan Pelanggan (ULP) Lubuk Alung Tahun 2019 Z Zulhendra
Journal of Economics and Management Scienties Volume 5 No. 2, March 2023
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v5i2.15

Abstract

Manage recei vables gi ven, which can be seen from the ratio of receivables activity where this ratio meas ures the effectiveness of the company in collecting recei vables. The recei vable activity ratio consists of recei vables turnover and t he average peri od of collection of recei vables. This type of research is a simple applied research with quantitative descriptive analysis technique that describes the level of receivables turnover and the effectiveness of collecting receivables PT.PLN (Persero) Lubuk Alung Customer Service Unit. The data in this study uses secondary data in the form of an overview report of the balance of receivables obtained indirectly from the object of research. Based on the results of the study, it was found that in 2019, the receivable turnover rate of PT PLN (Persero) Lubuk Alung Customer Service Unit in the first quarter of the receivables turnover was 4 times and the receivables collection period was 10 days, the second quarter the receivables turnover was 3 times and the collection period was 10 days. 12 days, 3rd quarter of receivables collection and collection period of 13 days, 4th quarter of receivables collection 3 times and collection period of 11 days. The effectiveness of the receivables turnover of PT PLN (Persero) Lubuk Alung Customer Service Unit in collecting receivables is quite good because it is still under the conditions determined by the company between 10-15 days.

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