Jurnal EMT KITA, e-ISSN: 2549-6204 and p-ISSN: 2579-7972, is a free and open-access journal published by the Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia. Jurnal EMT KITA is one of the scientific publications published by the KITA Institute. The purpose of this Journal is to support the theory and practice of development management in the dissemination of research findings in the field. This journal covers fields such as People's Knowledge and Management, Operations and Performance Management, Business Risk, Finance and Accounting, Entrepreneurship, Strategic Business and Strategic Marketing and Decision Making and Negotiation. Journal EMT KITA is published quarterly, releasing four issues per year. Every published article in Journal EMT KITA is assigned a digital object identifier (DOI), ensuring accessibility and robust linkage within the scholarly literature. With its broad scope and focus on relevant scientific research in development management, Journal EMT KITA serves as a valuable resource for academics, practitioners, and stakeholders across various related fields.

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Upgrade Sistem Open Journal Systems (OJS) ke Versi 3.5

2025-06-17

Kepada Yth.

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  • Pengguna Sistem OJS Lembaga KITA
INFORMASI UPGRADE SISTEM

Tim IT Lembaga KITA dengan ini mengumumkan bahwa akan dilaksanakan upgrade sistem Open Journal Systems (OJS) dari versi saat ini ke versi terbaru 3.5 untuk meningkatkan kinerja, keamanan, dan fitur-fitur terbaru yang mendukung...

Pengumuman Penutupan Penerimaan Artikel Jurnal EMT Volume 9 Nomor 4 dan Pembukaan Edisi Volume 10 Nomor 1 Januari 2026

2025-07-09

Dengan hormat, kami sampaikan bahwa penerimaan artikel untuk Jurnal EMT Volume 9 Nomor 4 yang dijadwalkan terbit pada Oktober 2025 telah ditutup. Kami mengucapkan terima kasih atas partisipasi para akademisi, peneliti, dan praktisi yang telah mengirimkan karya ilmiah terbaiknya.

Selanjutnya, Jurnal EMT membuka penerimaan artikel untuk Volume 10 Nomor 1 yang akan diterbitkan pada Januari 2026. Penerimaan artikel untuk...

Vol. 9 No. 3 (2025): JULY 2025

The July 2025 edition of Jurnal EMT KITA (Vol. 9 No. 3) presents a comprehensive collection of scientific articles covering diverse aspects of economics, management, and business in contemporary Indonesia. This edition explores critical themes including entrepreneurship development through business incubators in university environments, disaster preparedness knowledge among employees, and the integration of information technology to enhance work engagement and business performance. The journal features extensive research on human resource management, examining the relationships between competency, compensation, and employee performance, while also addressing transformational leadership implementation in government agencies and organizational commitment factors. Financial management and banking sector studies form a significant portion of this edition, with investigations into Third Party Funds (TPF) and Non-Performing Finance (NPF) impacts on financial performance, profit management under financial distress conditions, and comprehensive analyses of good corporate governance effects on fraud prevention. The research extends to ESG (Environmental, Social, and Governance) implications in promoting green business strategies and sustainable economic development, including green marketing influences on consumer purchasing decisions and the development of sustainability balanced scorecards. Regional economic development receives substantial attention through studies of tourism development in North Musi Rawas and Tana Toraja, poverty reduction strategies in West Sumatra municipalities, and economic growth analyses in Jambi Province. The journal also examines international trade dynamics, particularly the impact of Donald Trump's reciprocal tariff policies on Indonesian crude palm oil exports to the United States, and the role of foreign and domestic investment in Indonesia's economic growth. Digital transformation emerges as a key theme, with research on digital innovation strategies in e-commerce, civil servant digital transformation initiatives, and social media marketing effectiveness in various business contexts. Additional research encompasses diverse topics including epistemological foundations of accounting, market share determinants, village fund allocation impacts on local government financial performance, critical chain project management in infrastructure development, and the application of local wisdom in hospitality management. The journal also presents methodological innovations such as GARCH and ECM approaches for detecting economic and financial volatility, systematic literature reviews on self-managing organizations, and the evaluation of Sharia cooperative conversion success using the ADKAR model. This extensive collection provides valuable insights for academics, practitioners, and policymakers addressing contemporary challenges in Indonesian economic development, sustainable business practices, digital transformation, and regional development strategies.

Published:

Menakar Dampak Kompetensi dan Kompensasi pada Kinerja Karyawan

Fatkhuri, Nurhasanah, Asep Suherman, Ilham, Roy Setiawan

778-783

Menakar Pengaruh Third Party Funds (TPF) dan Non-Performing Finance (NPF) terhadap ROE

Helmina BR. Ginting, Rudi Ginting, Ngurah Pandji Mertha Agung Durya, Dian Ariani, Budi Prijanto

784-794

ESG Implications in Improving Green Business to Support Green Economy Strategy

Anggi Pratiwi Sitorus, Adam Nurkholik, Shintami Oktavia, Loranty Folia Simanjuntak, Rusiadi

795-804

Pengaruh Development of Sustainability Balanced Score Card terhadap Kinerja Perusahaan dan Dampaknya pada Implementasi ESG (Environmental Social Governance)

Loso Judijanto, Puspa Rini, Dipa Teruna Awaludin, Tri Widyastuti Ningsih, Ngurah Pandji Mertha Agung Durya

840-849

Analisis Dampak Financial Distress dan Kualitas Audit terhadap Profit Management

Nurnaningsih Utiarahman, Roydah Gani, Ida Harahap, Irzan Soepriyadi, Firman Dera

862-869

Landasan Epistemologi Akuntansi: Sebuah Kritik Filosofis

Musran Munizu, Nikma Bilondatu, Victor Pattiasina, Jenni Veronika Br Ginting, Samalua Waoma

887-896

Analisis Faktor-Faktor yang Mempengaruhi Market Share

Muhtar Sapiri, Ericke Fridatien, M. Fadly Syahputra, Emaya Kurniawati, Muklis

915-921

Pengaruh Inflasi dan Pengeluaran Pemerintah terhadap Pertumbuhan Ekonomi

Rifqah Harahap, Syahidin, Abd Jalil, Masri Ramadhan, Erawati Kartika

935-944

Pengaruh Penanaman Modal Asing dan Penanaman Modal dalam Negeri terhadap Pertumbuhan Ekonomi Indonesia

Ni Luh Sili Antari, Posman WH Hasibuan, Dian Ariani, Nurlelasari Ginting, Asmah Sinuraya

979-985

Investigasi Impact Achievement Motivation dan Komitmen Organisasi terhadap Kinerja

Dini Mardiani, Rahma Diana, Nur Jannah Nasution, Nurhasanah, Sugeng Karyadi

992-998

Analisis Dampak Perencanaan Pajak dan Tata Kelola Perusahaan yang Baik pada Internal Control

Juan Anastasia Putri, Irmah Halimah Bachtiar, Dheri Febiyani Lestari, Ahmad Rifqi Hidayat, Lasrida Sigalingging

999-1007

Analisis Deteksi Dini Penentu Kompensasi

Oberlian, Sugeng Karyadi, Suparman, Ismuhadi, Mustika

1008-1013

Analisis Faktor-Faktor yang Mempengaruhi Komitmen Organisasi

Drajat Hartono, Ratna Sari Dewi, Susanto, Aprih Santoso, Nirsetyo Wahdi

1036-1041

Pengaruh Green Marketing dan Green Behavior terhadap Keputusan Pembelian Produk Mustika Ratu dengan Green Product sebagai Variabel Moderasi

Allifia Nurnasari Rahmawati, Ina Siti Almafiroh, Nuriyah Fatkhul Jannah, Shifa Nurul Khatimah, Rani Mawarni, Nadiya Fikriyatuz Zakiyah

1042-1050

Analisis Pengembangan Pariwisata di Kabupaten Tana Toraja

Stenlie Manuel Cornelis Bongga, Syamsu Alam, Citra Aini Kamaruddin

1051-1058

Evaluating the Success of Sharia Cooperative Conversion in Aceh through the ADKAR Model

Khairil Umuri, Junia Farma, Muftahuddin, Ledy Mahara Ginting

1123-1137

Analisis Determinan Manajemen Laba pada Perusahaan BUMN: Peran Pengendalian Internal dan Financial Distress

Muhammad Rispan Affandi, Nurnaningsih Utiarahman, Budi Akhmad Tarigan, Syahribulan, Batista Leonardo P Dasuha

1147-1154

Strategi Instagram sebagai Social Media Marketing dalam Meningkatkan Brand Engagement pada IDR Cafe Kota Kisaran

Indri Fazria Ramadhani, Endang Sulistya Rini, Syafrizal Helmi Situmorang

1167-1174

Analisis Prosedur Pemberian Kredit dan Penagihan Kredit pada PT. Bank Tabungan Negara KC Medan

Era Framita Turnip, Hamonangan Siallagan, Jadongan Sijabat

1175-1182

The Role of Brand Image and Price Perception in Driving Consumer Purchase Decision

Florencia Hanjani, Vanessa, Yunita Setiawati, Juliana, Amelda Pramezwary

1234-1247

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