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Vol. 8 No. 2 (2024): APRIL 2024

The April 2026 edition of Jurnal EMT KITA (Vol. 10 No. 2) features 55 articles examining accounting practices, financial management, human...

Published: 2026-04-01

APRIL 2024

Cover Jurnal EMT KITA Vol 10 No 2 April 2026
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Issue Description

The April 2026 edition of Jurnal EMT KITA (Vol. 10 No. 2) features 55 articles examining accounting practices, financial management, human resources, marketing strategies, economic development, and organizational transformation across Indonesia's public and private sectors. Accounting research analyzes how accountability mechanisms, standard implementation, and internal controls shape financial statement quality in LQ45 companies, MSMEs, and government entities, while investigating earnings management, audit quality, and firm characteristics affecting corporate value in manufacturing and technology sectors, alongside cloud accounting trends and ESG relationships with firm performance in energy industries. MSME studies evaluate digital empowerment using SEM approaches, FinTech adoption patterns, financial literacy impacts moderated by technology utilization, management accounting applications, credit accessibility effects, creative economy integration in bamboo communities, innovation capabilities in laundry businesses, and souvenir outlet feasibility. A substantial portion addresses Indonesian National Police transformation through professional competence, integrity frameworks, adaptability measures, career development systems, humanistic leadership, talent management, supervision quality, training effectiveness, digital competence, ethical leadership, strategic HR practices, and organizational justice mechanisms. Human resource papers connect career development, organizational climate, discipline, and motivation with employee performance across educational and security institutions, examining work-life balance, self-efficacy, and engagement among teachers. Marketing research explores digital strategies for brand awareness and loyalty in e-commerce and hospitality, Marketing 5.0 adoption in MSMEs, CRM applications through Alfagift, halal certification influence on purchase decisions, FOMO effects on sports merchandise buying, and post-acquisition communication tactics. Economic analysis covers inclusive growth in South Sulawesi, fiscal-inflation dynamics, village fund infrastructure deployment, regional financial ratios affecting capital expenditure, and tourism revenue relationships. Banking studies examine financial ratios impacting profitability and tax avoidance determinants, while education research investigates pesantren school selection factors, tax certification intentions, project-based learning outcomes, and AI anxiety among students. Additional work addresses supply chain management, comparative stock returns during COVID-19, sharia solutions for online lending issues, and shrimp industry development using competitive force analysis.

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Table of Contents
Articles
Pengaruh Kualitas Kerja dan Efektivitas Kerja Terhadap Produktivitas Kerja yang di Moderasi oleh Motivasi Kerja Pada Dinas Perindustrian Perdagangan Koperasi dan Usaha Kecil Kota Lhokseumawe

Authors: Surya Darni, Sutan Febriansyah

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Surya Darni: Affiliation not provided
Sutan Febriansyah: Affiliation not provided
Pages: 548-557
Views: 0
Downloads: 0
Pengaruh Kualitas Produk, Fitur Produk dan Promosi Terhadap Keputusan Pembelian Daihatsu Gran Max dengan Brand Image Sebagai Variabel Moderasi

Authors: Mumuh Muharom, Iis Anisa Yulia, Agus Prana Mulia

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Mumuh Muharom: Affiliation not provided
Iis Anisa Yulia: Affiliation not provided
Agus Prana Mulia: Affiliation not provided
Pages: 558-569
Views: 0
Downloads: 0
Pengaruh Financial Self Efficacy dan Financial Knowledge Terhadap Pengelolaan Keuangan Pribadi Mahasiswa S-1 Akuntansi

Authors: Nelli Novyarni, Destria Ayu Atikah, Reni Harni, Krisnando

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Nelli Novyarni: Affiliation not provided
Destria Ayu Atikah: Affiliation not provided
Reni Harni: Affiliation not provided
Krisnando: Affiliation not provided
Pages: 570-578
Views: 0
Downloads: 0
Inflasi dan Realisasi Pembiayaan Kepemilikan Rumah pada Bank Umum Syariah di Indonesia: Peran Pandemi Covid-19 Sebagai Pemoderasi

Authors: Muhammad Arifin, Khairul Amri

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Muhammad Arifin: Affiliation not provided
Khairul Amri: Affiliation not provided
Pages: 579-591
Views: 0
Downloads: 0
Pengaruh Celebirty Endorser, Word of Mouth dan Citra Merek Terhadap Keputusan Pembelian dengan Lokasi Sebagai Variabel Moderasi (Studi Empiris pada Ayam Geprek Bensu di Kota Depok)

Authors: Mario Ferdianto, Isbandriyati Mutmainah, Iis Anisa Yulia

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Mario Ferdianto: Affiliation not provided
Isbandriyati Mutmainah: Affiliation not provided
Iis Anisa Yulia: Affiliation not provided
Pages: 592-604
Views: 0
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The Influence of Work Environment, Work Experience and Work Discipline on The Performance of Tanjungbalai City Education Service Employees

Authors: Dewi Mayang Sari, Veronika Simanjuntak, Ruri Apridah, Sri Juliani Siregar, Amirul Syah, Dewi Budiarti Isnaini

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Dewi Mayang Sari: Affiliation not provided
Veronika Simanjuntak: Affiliation not provided
Ruri Apridah: Affiliation not provided
Sri Juliani Siregar: Affiliation not provided
Amirul Syah: Affiliation not provided
Dewi Budiarti Isnaini: Affiliation not provided
Pages: 605-611
Views: 0
Downloads: 0
The Influence of Organizational Culture Factors on Improving the Performance of Dairi Regency KPU Members

Authors: Martua Batako Sidauruk, Kristiant Haryo Umboro, Muthmainnah, Wilson Saripati Raja Marbun, Nilawati Nasti, Tengku Ahmad Helmi

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Martua Batako Sidauruk: Affiliation not provided
Kristiant Haryo Umboro: Affiliation not provided
Muthmainnah: Affiliation not provided
Wilson Saripati Raja Marbun: Affiliation not provided
Nilawati Nasti: Affiliation not provided
Tengku Ahmad Helmi: Affiliation not provided
Pages: 612-618
Views: 0
Downloads: 0
Analisis Efisiensi Saluran Pemasaran Jamur Tiram Putih (Studi Kasus di Desa Banjar Dewa Kecamatan Banjar Agung Kabupaten Tulang Bawang)

Authors: Kadek Aris Oki Suharta, Ni Putu Widhia Rahayu

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Kadek Aris Oki Suharta: Affiliation not provided
Ni Putu Widhia Rahayu: Affiliation not provided
Pages: 619-626
Views: 0
Downloads: 0
Pengaruh Customer Relationship Management dan Kualitas Layanan Terhadap Kepuasan Konsumen Toko Emas Karunia Jaya

Authors: Hendri Dunan, Adean Saputra

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Hendri Dunan: Affiliation not provided
Adean Saputra: Affiliation not provided
Pages: 627-636
Views: 0
Downloads: 0
Perhitungan Harga Pokok Produksi dan Harga Pokok Penjualan Terhadap Laba Bersih (Studi Kasus Pabrik Tempe Istiqomah Bandar Lampung)

Authors: Putri Angelica, Aminah Hadi

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Putri Angelica: Affiliation not provided
Aminah Hadi: Affiliation not provided
Pages: 637-644
Views: 0
Downloads: 0
Pengaruh Iklan dan Promosi Penjualan Terhadap Keputusan Pembelian Demochist Clothing

Authors: Dino Gustaf Leonandri, Wala Erpurini

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Dino Gustaf Leonandri: Affiliation not provided
Wala Erpurini: Affiliation not provided
Pages: 645-649
Views: 0
Downloads: 0
Pengaruh Social Media Marketing, Harga dan Brand Image Terhadap Minat Beli

Authors: Dian Rachmawati Afandi, Dwi Wahyono, Widyastuti, Aat Ruchiat Nugraha, Yulia Novita

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Dian Rachmawati Afandi: Affiliation not provided
Dwi Wahyono: Affiliation not provided
Widyastuti: Affiliation not provided
Aat Ruchiat Nugraha: Affiliation not provided
Yulia Novita: Affiliation not provided
Pages: 650-658
Views: 0
Downloads: 0
Evaluasi Pelaksanaan Program Wirausaha Merdeka Politeknik Kutaraja Tahun 2023

Authors: Zahriatul Aini, Desy Puspita, Agustina, Mirnawati, Abdul Rahman

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Zahriatul Aini: Affiliation not provided
Desy Puspita: Affiliation not provided
Agustina: Affiliation not provided
Mirnawati: Affiliation not provided
Abdul Rahman: Affiliation not provided
Pages: 659-665
Views: 0
Downloads: 0
Pengaruh Ukuran Perusahaan dan Diversifikasi Terhadap Financial Distress (Studi Empiris pada Perusahaan Manufaktur Subsektor Tekstil dan Garment yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021)

Authors: Deviliana Kristianti, Khairudin

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Deviliana Kristianti: Affiliation not provided
Khairudin: Affiliation not provided
Pages: 666-671
Views: 0
Downloads: 0
Pengaruh Literasi Keuangan, Perilaku Keuangan, Herding Behavior, Risk Tolerance, dan Overconfidence terhadap Keputusan Investasi Pasar Modal (Studi Kasus pada Mahasiswa Universitas Muhammadiyah Surakarta)

Authors: Adinda Pramesdya Rasita Dewanti, Triyono

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Adinda Pramesdya Rasita Dewanti: Affiliation not provided
Triyono: Affiliation not provided
Pages: 672-687
Views: 0
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Pengaruh Profitabilitas, Sales Growth, dan Operating Cash Flow terhadap Financial Distress (Studi Empiris pada Perusahaan Manufaktur Subsektor Food & Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021)

Authors: Michelle Juliana Halim, Riswan

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Michelle Juliana Halim: Affiliation not provided
Riswan: Affiliation not provided
Pages: 688-694
Views: 0
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Adopsi E-Commerce UMKM sebagai Upaya Adaptasi Perubahan Perilaku Konsumen

Authors: Meida Rachmawati

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Meida Rachmawati: Affiliation not provided
Pages: 695-700
Views: 0
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Analisis Dampak Anggaran Infrastruktur Perkapita yang Dimediasi oleh Anggaran Keamanan Perkapita Berpengaruh Terhadap Pertumbuhan Ekonomi Provinsi Aceh

Authors: Zainuddin, Cut Hamdiah, Maryam, T. Makmur

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Zainuddin: Affiliation not provided
Cut Hamdiah: Affiliation not provided
Maryam: Affiliation not provided
T. Makmur: Affiliation not provided
Pages: 701-714
Views: 0
Downloads: 0
Pengaruh Perilaku Konsumen Terhadap Keputusan Pembelian Sembako Pada PT Sinar Setia di Bandar Lampung

Authors: Sandy Frans Kurniawan, Hepiana Patmarina

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Sandy Frans Kurniawan: Affiliation not provided
Hepiana Patmarina: Affiliation not provided
Pages: 715-720
Views: 0
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Pendapatan Perempuan Terhadap Kemiskinan dan Ketimpangan: Bukti Data Panel dari Provinsi Bali

Authors: Edi Susilo, Yanti Mayasari Ginting, La Basri

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Edi Susilo: Affiliation not provided
Yanti Mayasari Ginting: Affiliation not provided
La Basri: Affiliation not provided
Pages: 721-729
Views: 0
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Pengaruh Harga dan Kualitas Pelayanan Terhadap Minat Beli Konsumen pada Pakaian Distro di Bandar Lampung

Authors: I Gede Budiana, Ni Putu Widhia Rahayu

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I Gede Budiana: Affiliation not provided
Ni Putu Widhia Rahayu: Affiliation not provided
Pages: 730-739
Views: 0
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Hubungan Antara Kemiskinan dan Pertumbuhan Ekonomi di Provinsi Sulawesi Barat: Pendekatan Vector Autoregresive (VAR)

Authors: Luthfannisa Afif Nabila, Nayla Desviona, Ikhsan Abdul Latif

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Luthfannisa Afif Nabila: Affiliation not provided
Nayla Desviona: Affiliation not provided
Ikhsan Abdul Latif: Affiliation not provided
Pages: 740-749
Views: 0
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Pengaruh Strategi Diversifikasi dan Modal Intelektual Terhadap Kinerja Perusahaan (Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI pada Tahun 2019-2021)

Authors: Jessica Avelina Andrian, Khairudin

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Jessica Avelina Andrian: Affiliation not provided
Khairudin: Affiliation not provided
Pages: 750-758
Views: 0
Downloads: 0
Kemiskinan Perkotaan dan Angka Partisipasi Pendidikan Tinggi di Indonesia

Authors: Yuli Utami, Djunarto, Willyan Sahetapy

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Yuli Utami: Affiliation not provided
Djunarto: Affiliation not provided
Willyan Sahetapy: Affiliation not provided
Pages: 759-766
Views: 0
Downloads: 0
Pengaruh Labelisasi Halal, Pelayanan Islami dan Brand Image Terhadap Keputusan Pembelian (Studi Kasus Sate Apaleh Kabupaten Bireuen)

Authors: Fuadi, Marni Zanti, Damanhur, Falahuddin, Nazli Hasan

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Fuadi: Affiliation not provided
Marni Zanti: Affiliation not provided
Damanhur: Affiliation not provided
Falahuddin: Affiliation not provided
Nazli Hasan: Affiliation not provided
Pages: 767-773
Views: 0
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Defining Service Quality of BRI Merchant Application Using Importance Performance Analysis

Authors: Ardi Rizky Permana, Lily Sudhartio

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Ardi Rizky Permana: Affiliation not provided
Lily Sudhartio: Affiliation not provided
Pages: 774-782
Views: 0
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Kemiskinan Pedesaan dan Angka Partisipasi Sekolah di Indonesia

Authors: Yulianto Umar Rofi'i

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Yulianto Umar Rofi'i: Affiliation not provided
Pages: 783-791
Views: 0
Downloads: 0
Analisis Pengaruh Brand Image, Consumer Behavior dan Price Terhadap Keputusan Pembelian Produk Scarlett (Studi Kasus Pada Pengguna Scarlett)

Authors: Alisman, Raihan Salsabilla, Zakaria, Ijal Fahmi, Dedi Sufriadi

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Alisman: Affiliation not provided
Raihan Salsabilla: Affiliation not provided
Zakaria: Affiliation not provided
Ijal Fahmi: Affiliation not provided
Dedi Sufriadi: Affiliation not provided
Pages: 792-800
Views: 0
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Leadership Development Strategies in Organizations: The Role of Human Resource Management in Improving Effectiveness and Productivity

Authors: Polin Ramles, Rosti Br Perangin Angin

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Polin Ramles: Affiliation not provided
Rosti Br Perangin Angin: Affiliation not provided
Pages: 801-810
Views: 0
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Pengaruh Kualitas Pelayanan, Fasilitas dan Lokasi Terhadap Kepuasan Pasien Pada Rumah Sakit XY

Authors: Wahyu Thahara Kusumaning Putri, Moh. Agung Surianto

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Wahyu Thahara Kusumaning Putri: Affiliation not provided
Moh. Agung Surianto: Affiliation not provided
Pages: 811-821
Views: 0
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Article Information Issue

This issue has been peer-reviewed and published in the Jurnal EMT KITA. All articles are available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 10 No. 2 (2026)

  • Published: April 1, 2026

  • Articles: 30

  • License: CC BY 4.0

  • Copyright: © 2026 Authors

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