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Jurnal EMT KITA
E-ISSN: 2549-6204 P-ISSN: 2579-7972

Jurnal EMT KITA

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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Pengumuman Penutupan Penerimaan Artikel Jurnal EMT Volume 9 Nomor 4 dan Pembukaan Edisi Volume 10 Nomor 1 Januari 2026
2025-07-09 Editorial Team

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

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...

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2024-07-10 Editorial Team

Current Issue

Vol. 10 No. 1 (2026): JANUARY 2026

Published: 2026-01-01

JANUARY 2026

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Table of Contents
Articles
Pengaruh Kualitas Produk dan Persepsi Harga terhadap Keputusan Pembelian Produk CV. Sinar Fajar Aluminium dan Kaca di Kota Kediri

Authors: Mazaya Nur Lathifah, Zawawi Zawawi

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Mazaya Nur Lathifah: Universitas Pembangunan Nasional “Veteran” Jawa Timur
Zawawi Zawawi: Universitas Pembangunan Nasional “Veteran” Jawa Timur
Pages: 1-8
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DOI:  10.35870/emt.v10i1.5076
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Pengaruh Intellectual Capital, Manajemen Laba, dan Struktur Kepemilikan terhadap Kinerja Keuangan

Authors: Dallah Zazilah, Lyandra Aisyah Margie

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Dallah Zazilah: Universitas Pamulang
Lyandra Aisyah Margie: Universitas Pamulang
Pages: 9-18
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DOI:  10.35870/emt.v10i1.5186
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Analisis Penerapan Pengendalian Biaya Lansung dan Biaya Tidak Langsung pada PT Natamas Plast

Authors: Nabila Nafia, Mila Viendyasari, Devie Rahmawati

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Nabila Nafia: Universitas Indonesia
Mila Viendyasari: Universitas Indonesia
Devie Rahmawati: Universitas Indonesia
Pages: 19-27
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DOI:  10.35870/emt.v10i1.5212
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Strategi Pengendalian Biaya Rumah Sakit Islam Pati Berbasis Tarif INA-CBGs

Authors: Lia Mirawati, Erliany Syaodih, Nining Handayani

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Lia Mirawati: Universitas Adhirajasa Reswara Sanjaya
Erliany Syaodih: Universitas Adhirajasa Reswara Sanjaya
Nining Handayani: Universitas Adhirajasa Reswara Sanjaya
Pages: 28-39
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DOI:  10.35870/emt.v10i1.5096
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Indikator Keberhasilan Usaha Mikro Kecil dan Menengah (UMKM) Kuliner di Kota Bogor

Authors: Hera Ermilia, Yunus Arifien, Anna Fitriani

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Hera Ermilia: Universitas Nusa Bangsa
Yunus Arifien: Universitas Nusa Bangsa
Anna Fitriani: Universitas Nusa Bangsa
Pages: 40-53
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DOI:  10.35870/emt.v10i1.5372
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Pengaruh Keselamatan dan Kesehatan Kerja (K3) dan Lingkungan Kerja terhadap Kinerja Karyawan pada PT Adovelin Raharja Shipping

Authors: Aulia Rahmi, M. Ichsan Hadjri, Lina Dameria Siregar

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Aulia Rahmi: Universitas Sriwijaya
M. Ichsan Hadjri: Universitas Sriwijaya
Lina Dameria Siregar: Universitas Sriwijaya
Pages: 54-63
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DOI:  10.35870/emt.v10i1.5272
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Pengaruh Perceived Value dan E-Service Quality terhadap Repurchase Intention melalui E-Trust Konsumen Produk Uniqlo di Kota Bandung

Authors: Fitria Nurul Fadila, Leni Evangalista Marliani

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Fitria Nurul Fadila: Universitas Jenderal Achmad Yani
Leni Evangalista Marliani: Universitas Jenderal Achmad Yani
Pages: 64-74
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DOI:  10.35870/emt.v10i1.5277
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Pengaruh Persepsi Green Product, Advertising Appeal, dan Price terhadap Repurchase Intention pada Konsumen Masker Wajah Sariayu di Kota Cimahi

Authors: Herlina Octaviani, Faizal Fardhani Sigarlaki

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Herlina Octaviani: Universitas Jenderal Achmad Yani
Faizal Fardhani Sigarlaki: Universitas Jenderal Achmad Yani
Pages: 75-86
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DOI:  10.35870/emt.v10i1.5295
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Pengaruh E-Service Quality terhadap Repurchase Intention melalui E-Satisfaction pada Pengguna Aplikasi Tokopedia di Kota Bandung

Authors: Rosa Nuryanah, Faizal Fardhani Sigarlaki

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Rosa Nuryanah: Universitas Jenderal Achmad Yani
Faizal Fardhani Sigarlaki: Universitas Jenderal Achmad Yani
Pages: 87-98
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DOI:  10.35870/emt.v10i1.5296
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Pengaruh Komunikasi dan Keterampilan terhadap Efektivitas Kerja Bidan di Puskesmas Sukaluyu Kabupaten Cianjur

Authors: Diah Aprilliasari, Rian Andriani, Juli Asril

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Diah Aprilliasari: Universitas Adhirajasa Reswara Sanjaya
Rian Andriani: Universitas Adhirajasa Reswara Sanjaya
Juli Asril: Universitas Adhirajasa Reswara Sanjaya
Pages: 99-106
Views: 0
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DOI:  10.35870/emt.v10i1.5281
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Faktor-Faktor yang Memengaruhi Keputusan Pembelian Produk Elevator

Authors: Taufik Ridwan, Agus Pranamulia, Rumna Rumna

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Taufik Ridwan: Universitas Nusa Bangsa
Agus Pranamulia: Universitas Nusa Bangsa
Rumna Rumna: Universitas Nusa Bangsa
Pages: 107-119
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DOI:  10.35870/emt.v10i1.5374
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Pengaruh Promosi Media Sosial TikTok Influencer dan Persepsi Harga terhadap Keputusan Pembelian (Studi Empiris pada Tomoro Coffee di Kota Bogor)

Authors: Risa Rosita, Heri Susanto, Agus Pranamulia

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Risa Rosita: Universitas Nusa Bangsa
Heri Susanto: Universitas Nusa Bangsa
Agus Pranamulia: Universitas Nusa Bangsa
Pages: 120-131
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DOI:  10.35870/emt.v10i1.5152
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Pengaruh Dividen, Kualitas Audit, Leverage dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Sektor Energi Utama Tahun 2021 – 2023

Authors: Hikmah Anda, Abubakar Arief

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Hikmah Anda: Universitas Trisakti
Abubakar Arief: Universitas Trisakti
Pages: 132-141
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DOI:  10.35870/emt.v10i1.5415
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Pengaruh Green Advertising on Social Media dan Environmental Awareness terhadap Green Purchase Intention pada Produk Sustainable Avoskin

Authors: Ananda Putry Aditia, Siti Herawati

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Ananda Putry Aditia: Universitas Jenderal Achmad Yani
Siti Herawati: Universitas Jenderal Achmad Yani
Pages: 142-152
Views: 0
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DOI:  10.35870/emt.v10i1.5379
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Pengaruh Service Quality dan Price Perception terhadap Repurchase Intention pada Pelanggan Maskapai Batik Air

Authors: Maoelina Kania Hermawaty, Siti Herawati

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Maoelina Kania Hermawaty: Universitas Jenderal Achmad Yani
Siti Herawati: Universitas Jenderal Achmad Yani
Pages: 153-163
Views: 0
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DOI:  10.35870/emt.v10i1.5380
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The Impact of Management Accounting Information Systems and Accounting Information Quality on Managerial Performance: Internal Control as a Moderating Factor

Authors: Baihaqi Ammy, Sindi Nadia

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Baihaqi Ammy: Universitas Muhammadiyah Sumatera Utara
Sindi Nadia: Universitas Muhammadiyah Sumatera Utara
Pages: 164-176
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DOI:  10.35870/emt.v10i1.4882
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Peran Organisasi Himpunan Mahasiswa untuk Meningkatkan Prestasi Akademik Mahasiswa di Universitas Wiralodra Indramayu

Authors: Meddy Nurpratama, Agus Yudianto, Taufansyah Firdaus, Nana Supriatna

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Meddy Nurpratama: Universitas Wiralodra
Agus Yudianto: Universitas Wiralodra
Taufansyah Firdaus: Universitas Wiralodra
Nana Supriatna: Universitas Wiralodra
Pages: 177-184
Views: 0
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DOI:  10.35870/emt.v10i1.4738
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Exploring How Trust, Celebrity Endorser, Perceived Benefit Affect Impulse Buying Behaviour of Head and Soulders Shampoo: The Moderating Effect of Perceived Price

Authors: Ryan Antoni Simanjuntak, Isbandriyati Mutmainah, Rumna Rumna

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Ryan Antoni Simanjuntak: Universitas Nusa Bangsa
Isbandriyati Mutmainah: Universitas Nusa Bangsa
Rumna Rumna: Universitas Nusa Bangsa
Pages: 185-199
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DOI:  10.35870/emt.v10i1.5260
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The Influence of the Unemployment Rate, Population Size, and Wages on Economic Growth during the Administration of President Joko Widodo

Authors: Ahmad Bilal Almagribi, Sri Redjeki

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Ahmad Bilal Almagribi: Universitas Teknologi Digital Indonesia
Sri Redjeki: Universitas Teknologi Digital Indonesia
Pages: 200-210
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DOI:  10.35870/emt.v10i1.5050
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Pengaruh Bauran Promosi Konvensional terhadap Peningkatan Pasien Baru di Klinik Gigi Dent Smile Cabang Jakarta Utara dan Jakarta Pusat

Authors: Febrina Emanuela, Acep Rohendi, Bambang Sukajie

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Febrina Emanuela: Universitas Adhirajasa Reswara Sanjaya
Acep Rohendi: Universitas Adhirajasa Reswara Sanjaya
Bambang Sukajie: Universitas Adhirajasa Reswara Sanjaya
Pages: 211-219
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DOI:  10.35870/emt.v10i1.5383
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The Effect of Leadership Style on Employee Satisfaction

Authors: Callista Suhardjono, Caroline Calista Djumardi, Djovanka Djovanka, Jeslyn Michelle Tannescia, Juliana Juliana

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Callista Suhardjono: Universitas Pelita Harapan
Caroline Calista Djumardi: Universitas Pelita Harapan
Djovanka Djovanka: Universitas Pelita Harapan
Jeslyn Michelle Tannescia: Universitas Pelita Harapan
Juliana Juliana: Universitas Pelita Harapan
Pages: 220-227
Views: 0
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DOI:  10.35870/emt.v10i1.5185
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Achievement of SDGs Through the Role of Artificial Intelligence in Human Resources from a Gen-Z Perspective

Authors: Btari Mariska Purwaamijaya, Yogi Prasetyo, Sulaeman Rahman Nidar, Alifia Fatimatun Nazya

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Btari Mariska Purwaamijaya: Universitas Pendidikan Indonesia
Yogi Prasetyo: Universitas Pendidikan Indonesia
Sulaeman Rahman Nidar: Universitas Padjajaran
Alifia Fatimatun Nazya: Universitas Padjajaran
Pages: 228-235
Views: 0
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DOI:  10.35870/emt.v10i1.5424
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Evaluation of ICU Bed Allocation Policy Implementation in Reducing Surgery Cancellation and Inpatient Care Indicators: A Qualitative Study

Authors: Hendra Kusuma, Budi Santoso, Erliany Saodih

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Hendra Kusuma: ARS University
Budi Santoso: ARS University
Erliany Saodih: ARS University
Pages: 236-245
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DOI:  10.35870/emt.v10i1.5378
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Pengaruh Pertumbuhan Laba, Ukuran Perusahaan dan Konservatisme Akuntansi Terhadap Kualitas Laba

Authors: Silvia Sari, Fitria Sari Ayu

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Silvia Sari: Universitas Pamulang
Fitria Sari Ayu: Universitas Pamulang
Pages: 246-252
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DOI:  10.35870/emt.v10i1.5435
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Pengaruh Struktur Modal, Leverage dan Environmental Social Governance (ESG) terhadap Kinerja Perusahaan

Authors: Silvia Sari, Elly Rahmalia Sunandi

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Silvia Sari: Universitas Pamulang
Elly Rahmalia Sunandi: Universitas Pamulang
Pages: 253-261
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DOI:  10.35870/emt.v10i1.5399
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Peran Environmental Knowledge dan Green Consumption dalam Memediasi Hubungan antara Green Marketing dan Green Buying Behavior di Wisata Rumah Atsiri Indonesia

Authors: Nadiya Fikriyatuz Zakiyah, Marjam Desma Rahadhini, Siska Noviani, Farryl Febian Aroran

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Nadiya Fikriyatuz Zakiyah: Universitas Slamet Riyadi
Marjam Desma Rahadhini: Universitas Slamet Riyadi
Siska Noviani: Universitas Slamet Riyadi
Farryl Febian Aroran: Universitas Slamet Riyadi
Pages: 262-272
Views: 0
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DOI:  10.35870/emt.v10i1.5032
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Dampak Pengembangan Wisata Halal terhadap Kinerja UMKM Lokal di Pangkalpinang

Authors: Ulfa Ulfa, Agung Rizki Putra

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Ulfa Ulfa: Universitas Bangka Belitung
Agung Rizki Putra: Universitas Bangka Belitung
Pages: 273-284
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DOI:  10.35870/emt.v10i1.5288
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Pengaruh Total Asset Turn Over dan Debt to Asset Ratio Terhadap Return on Asset Pada Perusahaan Perhotelan, Restoran Dan Pariwisata yang Terdaftar di Bursa Efek Indonesia

Authors: Hade Chandra Batubara, Baihaqi Ammy

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Hade Chandra Batubara: Universitas Muhammadiyah Sumatera Utara
Baihaqi Ammy: Universitas Muhammadiyah Sumatera Utara
Pages: 285-294
Views: 0
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DOI:  10.35870/emt.v10i1.5442
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The Impact of Leverage and Liquidity on Firm Profitability

Authors: Arifia Nurriqli, Nurnaningsih Utiarahman, Henky Hendrawan, Ngurah Pandji Mertha Agung Durya, Alfiana Alfiana

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Arifia Nurriqli: STIE Pancasetia Banjarmasin
Nurnaningsih Utiarahman: Universitas Gorontalo
Henky Hendrawan: Sekolah Tinggi Ilmu Ekonomi Gici
Ngurah Pandji Mertha Agung Durya: Universitas Dian Nuswantoro
Alfiana Alfiana: Universitas Muhammadiyah Bandung
Pages: 295-303
Views: 0
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DOI:  10.35870/emt.v10i1.5484
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Pengaruh Corporate Social Responsibility dan Tax Avoidance terhadap Nilai Perusahaan melalui Earnings Management sebagai Variabel Intervening

Authors: Nelli Novyarni, Ika Cahyasari, Reni Harni, Kartijo Kartijo, Dwi Rahayu

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Nelli Novyarni: Sekolah Tinggi Ilmu Ekonomi Indonesia
Ika Cahyasari: Sekolah Tinggi Ilmu Ekonomi Indonesia
Reni Harni: Universitas Sali Al-Aitaam
Kartijo Kartijo: Univeristas Sali Al-Aitaam
Dwi Rahayu: Universitas Sali Al-Aitaam
Pages: 304-311
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DOI:  10.35870/emt.v10i1.5395
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Analisis Pengaruh Religiosity dan Ethical Judgements terhadap Tax Avoidance

Authors: Lalang Saksono, Eltie Christi Sandag, Muhammad Rispan Affandi, Andarias Patiran, Yohanes Marani

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Lalang Saksono: Universitas Djuanda Bogor
Eltie Christi Sandag: Universitas Nusantara Manado
Muhammad Rispan Affandi: Akademi Informatika dan Komputer Medicom
Andarias Patiran: Universitas Ottow Geissler
Yohanes Marani: Universitas Ottow Geissler
Pages: 312-318
Views: 0
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DOI:  10.35870/emt.v10i1.5489
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Pengaruh Likuiditas dan Profitabilitas terhadap Financial Distress

Authors: Cristino Gusmao, Celeste Maria Martins, Leonardo Bele Bau Amaral, Ardiani Ika Sulistyawati, Aprih Santoso

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Cristino Gusmao: Unversidade da Paz-UNPAZ
Celeste Maria Martins: Unversidade da Paz-UNPAZ
Leonardo Bele Bau Amaral: Unversidade da Paz-UNPAZ
Ardiani Ika Sulistyawati: Universitas Semarang
Aprih Santoso: Universitas Semarang
Pages: 319-327
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DOI:  10.35870/emt.v10i1.5518
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Brand Activism dalam Membangun Brand Trust pada Konsumen Generasi Z di Provinsi Lampung: Studi Kasus Brand Smartphone

Authors: David Raynaltha, Khairudin Khairudin

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David Raynaltha: Universitas Bandar Lampung
Khairudin Khairudin: Universitas Bandar Lampung
Pages: 328-335
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DOI:  10.35870/emt.v10i1.5170
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Pengaruh Disiplin Kerja dan Kreativitas Karyawan terhadap Kinerja Karyawan (Studi Kasus Hotel Permata Lampung Barat)

Authors: Hepiana Patmarina, Ahmad Rais Rozan Mubarak

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Hepiana Patmarina: Universitas Bandar Lampung
Ahmad Rais Rozan Mubarak: Universitas Bandar Lampung
Pages: 336-343
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DOI:  10.35870/emt.v10i1.5109
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Pengaruh Kegunaan, Kepuasan Pengguna, dan Pengalaman Wisata Virtual Reality dalam Strategi Pemasaran pada Taman Bunga Celosia

Authors: Silvia Ekasari

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Silvia Ekasari: STIE Manajemen Bisnis Indonesia
Pages: 344-353
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DOI:  10.35870/emt.v10i1.5614
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Pengaruh Pengungkapan ESG (Environmental, Social, and Governance) terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Pemoderasi

Authors: Hanifa Taradz Dzakiyani

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Hanifa Taradz Dzakiyani: Universitas Brawijaya
Pages: 354-365
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DOI:  10.35870/emt.v10i1.5582
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Analisis Pengaruh Tingkat Kualitas Pelayanan Jasa Puskesmas terhadap Kepuasan Pasien (Studi pada Puskesmas Pagar Dewa Lampung Barat)

Authors: Hepiana Patmarina, Dandy Prayoga

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Hepiana Patmarina: Universitas Bandar Lampung
Dandy Prayoga: Universitas Bandar Lampung
Pages: 366-373
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DOI:  10.35870/emt.v10i1.5171
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Pengaruh Literasi Keuangan dan Kemajuan Teknologi terhadap Keputusan Investasi

Authors: Tama Krisnahadi, Edinur Ilham, Nurnaningsih Utiarahman, Eka Sutisna, Mutmainah Mutmainah

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Tama Krisnahadi: Universitas Pendidikan Mandalika
Edinur Ilham: Universitas Maritim Raja Ali Haji
Nurnaningsih Utiarahman: Universitas Gorontalo
Eka Sutisna: Universitas Islam Jakarta
Mutmainah Mutmainah: STIE Al-Anwar
Pages: 374-380
Views: 0
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DOI:  10.35870/emt.v10i1.5658
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Pengaruh Budaya Organisasi, Pelatihan, dan Gaya Kepemimpinan terhadap Kinerja Karyawan

Authors: Wulandari Wulandari, Ris Akril Nurimansjah, Nur Azis, Rachma Yuliana, Dharnita Chandra

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Wulandari Wulandari: Universitas Tangerang Raya
Ris Akril Nurimansjah: Universitas Andi Djemma Palopo
Nur Azis: Universitas Tangerang Raya
Rachma Yuliana: Universitas Wisnuwardhana
Dharnita Chandra: Institut Maritim Prasetiya Mandiri
Pages: 381-387
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DOI:  10.35870/emt.v10i1.5659
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Determinasi Keputusan Menabung Masyarakat pada Produk Tabungan Haji di Bank Syariah Indonesia Kota Medan

Authors: Luthfiya Faddila, Zulhendry Zulhendry, Anriza Witi Nasution, Supaino Supaino, Ermyna Seri

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Luthfiya Faddila: Politeknik Negeri Medan
Zulhendry Zulhendry: Politeknik Negeri Medan
Anriza Witi Nasution: Politeknik Negeri Medan
Supaino Supaino: Politeknik Negeri Medan
Ermyna Seri: Politeknik Negeri Medan
Pages: 388-399
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DOI:  10.35870/emt.v10i1.5656
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