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INDONESIA
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS
Published by Politeknik Negeri Batam
ISSN : 23377887     EISSN : 25489836     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Terbit dua kali setahun pada bulan Juli dan Desember: mulai Volume 6, Nomor 1, Juli 2018. Berisi tulisan yang diangkat dari hasil penelitian di bidang Akuntansi, Ekonomi, dan Manajemen Bisnis.
Arjuna Subject : -
Articles 321 Documents
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Persepsi Mahasiswa Akuntansi dan Alumni Program Studi Akuntansi Politeknik Negeri Batam yang Telah Bekerja Terhadap Etika Bisnis Ime Iranovita Simanjuntak; Sinarti Sinarti
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 1 No 1 (2013): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2013
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v1i1.202

Abstract

Ethics is a moral principle and the Act became a grounding measurement someone so what he does is viewed by the public as a commendable Act and enhance the dignity and honor of a person. This research aims to examine and provide empirical evidence about the difference of perception between the accounting student who was still sitting on the bench and associated with the accounting student alumni have been working against business ethics. The population of this research are students majoring in accounting year 2012/2013 and all accounting study program alumni at Batam State Polytechnic College. The Data collected by means of questionnaires. Test results suggests that there was no difference in the perception of the business ethics between students alumni who haveworked.
Faktor-Faktor yang Mempengaruhi Keputusan Manajemen dalam Pemilihan Perusahaan Outsourcing Sury Resky Rara'Lebang; Hendra Gunawan
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 1 No 1 (2013): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2013
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v1i1.203

Abstract

Outsourcing has vary in terms of activities being outsourced, reasons for and benefits from outsourcing, and how the decision was made. This research presents an empirical research on five companies. It found out, in most cases it was the peripheral support activities being outsourced with cost reduction as the primary driver. Outsourcing decision was being made early in process without active involvement of the in house provider, and there were problems in supplier selection and management.
ANALISIS PENILAIAN FINANCIAL DISTRESS MENGGUNAKAN MODEL ALTMAN (Z-SCORE) PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015 Sri Yati; Katarina Intan Afni Patunrui
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 1 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v5i1.275

Abstract

This study aims to observe the financial distress assessment for pharmaceutical companies listed on the Indonesia Stock Exchange using the Altman Z-Score model. The sample is selected using purposive sampling method. Ten pharmaceutical companies were selected with the criteria listed in the Indonesia Stock Exchange (BEI) and regularly published financial reports in 2013 until 2015. Secondary data was derived from www.idx.co.id site. The results indicate that the Altman Z-Score model can be implemented in detecting the possibility of financial distress in the pharmaceutical company. Working capital to total assets and book value equity to book value of total debt are two determinant variables which is determining the decrease in Z-score value in this research. One from ten companies have the lowest value of the Z-Score and experiencing financial distress. For two years, the company is in distress zones but in the third year, the company is managed to increase the value of the company and included in the gray zones. This company must continue to strive in order to stabilize the company's financial and asset utilization to obtain maximum profit, and until it was declared as a healthy company.
HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN Dwi Kartikasari; Citra Mawardika Asellawati Siregar
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 1 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v5i1.305

Abstract

This aims of the study is determine the relationship between corporate social responsibility on corporate financial performance (empirical studies on PT. Citra Tubindo Tbk and PT. Sat Nusapersada Tbk in 2010-2014). The financial performance is measured by using a Return on Assets (ROA). This study uses a qualitative approach to data analysis using descriptive analysis and Scatterplott (scatter diagram). The data used are secondary data to analyze the data in the form of annual reports. The results of this study indicate Corporate Social Responsibility (CSR) has variety relationship to the Return on Assets (ROA).
PENGARUH STRES DAN MOTIVASI TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT EPSON BATAM Dwi Kartikasari; Kintan Benvia Cherny
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 1 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v5i1.306

Abstract

The purpose of this study is to determine the effect of stress at work and working motivation on the productivity at the PT Epson Batam. This study had used Explanatory research as main method and Area Sampling as sampling method. Sample were taken as a part from the population that is one hundred employees. Data were taken by using list of question. Data were analyzed by using Regression Method and through SPSS 20. The result of the study have shown that stress at work and working motivation significantly influence the employee’s working productivity.
PENGARUH PENGUNGKAPAN PROGRAM CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN Dwi Kartikasari; Nur Salina
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 2 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v5i2.353

Abstract

This study aims to determine the relationship between items in the disclosure of Corporate Social Responsibility (CSR) to profitability The company measured through Return On Assets and Net Profit Margin. Data analysis method used in this research is data panel regression. Data used in this research is secondary data by analyzing annual report and company financial report in 2014 and 2015. The result of research indicate that there is only one item of CSR that have significant influence Against Return On Assets (ROA) is an indicator of social society. While for the NPM variable there are only environmental performance indicators that have a significant influence on Net Profit Margin (NPM).
PROFIL LULUSAN PROGRAM STUDI ADMINISTRASI BISNIS TERAPAN TAHUN 2015 DAN RELEVANSINYA DENGAN PENYERAPAN DUNIA KERJA Rahmat Hidayat; muhammad zainuddin
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 1 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v5i1.356

Abstract

2015 Applied Business Administration Study Program Graaaduates and The Relevance with the Working World. This type of research is descriptive. The population of this research is all of the 2015 Applied Business Administration Study Program Graduate, with the amount of 67 person which all respondents of the research. The absorption number of 2015 Applied Business Administration Study Program Graduate is 0,88 with numbers the difference 0,12 approaching the ideal value which is 1 (one). the relationship between the university courses and the working world show all of the courses that been chosen but there are 17 courses that been selected over than 50% by the graduates. There is a Relevance of Applied Business Administration Study Program Graduate with the absorption of the workforce shown by the percentage of 88,06% are in the relevant category and 11,94% are in the not relevant category.
PENGARUH KEPUASAN KERJA DAN KOMITMEN ORGANISASI TERHADAP TURNOVER INTENTION Adi Irawan Setiyanto; Selvi Nurul Hidayati
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 1 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v5i1.439

Abstract

Turnover is one of the problem can’t be avoided all the companies due to those are being affect to company expenses such involve for hiring new manpower and wasting time for . Based on the problem is being faced , The researcher is initiatively to develop a research on previously within three great methods , they are : work satisfaction , organization's commitment and intensity of turnover which is use 162 questioners . The datas have been received from the several people will be analyzed using SPSS statistic measurement. The result show that work satisfaction did not significantly affect to turnover intention .But, organization commitment gives a big deal for turnover intention. So, based on the researching we could make a conclusion for turnover intention was affected how much the company put an effort for the commitment in organization. However the company should keep in maintenance of the commitment in organization and make continuous improvement.
ANALISIS KEPATUHAN IMPLEMENTASI UU RI NOMOR 6 TAHUN 2014 TENTANG DESA PASAL 71 - 75 SERTA PERATURAN TURUNANNYA DI DESA SIMPANG EMPAT Eko Febri Lusiono; Suharman Suharman
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 1 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v5i1.442

Abstract

The purpose of this research is to analyze compliance of the village government implementing UU RI nomor 6 tahun 2014 about the village, especially on paragraph 71-75 and the derivatives regulation governing about village financial management cycle. The research method used is descriptive qualitative method. To obtain the data, writers used data collection techniques include gradual interview and documentation techniques. Based on data obtained from various sources concluded that there are three indicators to measure the level of compliance of the village administration in the village financial management cycle. Three indicators are visible from the village knowledge about the UU RI nomor 6 tahun 2014 and derivatives regulation on the financial management of the village, the village financial management cycle, and adherence to the village financial management principles. Guidance and supervision by the central and local governments is indispensable for the village government in managing the finances of the village. Implementation of the law is a form of village government compliance towards good governance.
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN TAHUN 2012-2015 Evada Dewata; Nyayu Miftahul Ilmiyyah; Sarikadarwati Sarikadarwati
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 1 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v5i1.446

Abstract

The purpose of this research was to determine factors that influence the financial performance of regency/city in the south of Sumatera province 2012-2015. Independent variable of this research was audit opinion, legislative, intergovernmental revenue, size, leverage, and the cluster of local financial capacity. The samples used were as many as 15 regencies/cities using purposive sampling method. Data were collected by using the method of documentation. This research result showed that audit opinion, legislative, intergovernmental revenue, size, leverage, and the cluster of local financial capacity gave a significant influence on the financial performance of regency/city that was measured based on the independence rate ratio. Partially, audit opinion, legislative, size, leverage, and cluster of local financial capacity variables did not give a significant influence on the financial performance of regency/city but Intergovernmental revenue variable gave a negative significant influence on the financial performance of city.

Page 10 of 33 | Total Record : 321

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