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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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PENGARUH PERATAAN LABA MELALUI MANIPULASI AKTIVITAS RIIL TERHADAP PERSISTENSI LABA Nining Ika Wahyuni
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.v5i1.447

Abstract

This research aims to provide empirical evidence concerning the effect of income smoothing through real activities manipulation to the earning persistence. By using quarterly financial statement, this study also supposes to determine the timing of smoothing taken by the suspect firm. This study investigates three types of real activity manipulation: abnormal cash flow operation, abnormal discretionary expense, and abnormal production cost. Real earning manipulation is measured by summing the standardized of the three proxies. Companies that have been used as a sample in according to the purposive sampling criteria’s are consist of 63 firms on five years observations (2011-2015). From this number, samples included into income smoothing criteria based on Eckel Model are consist of 26 firms. The first hypothesis was tested with regression analisys and the second was tested with independent sample t-test. The first hypothesis test result showed that income smoothing via real earning manipulation negatively affect the earning persistence. But, the statistic test of the second hypothesis show that mean difference between earning persistence in the fourth fiscal quarter and in the other quarters was statistically insignificant. Thus, we can conclude that there is no difference between earning persistence in the fourth fiscal quarter and other quarters.
PENGARUH ROA, CAR, NPL, LDR, BOPO TERHADAP NILAI PERUSAHAAN BANK UMUM Sundus Nur Halimah; Euis Komariah
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.v5i1.448

Abstract

This study aims to determine Effect of ROA, CAR, NPL, LDR, and BOPO partially and simultaneously on Firm Value. Samples were Commercial Bank Go Public is listed on the Indonesia Stock Exchange from 2011 to 2015 by using purposive sampling method. There are 25 Commercial Banks that qualify as research samples. The method of analysis in this research is multiple linear regression analysis. The results of this study show that ROA, CAR, and LDR significant effect on Firm Value, NPL and BOPO no significant effect on Firm Value. Simultaneously these variables significant effect on Firm Value.
PERILAKU BERBAGI PENGETAHUAN AKUNTANSI PADA DOSEN AKUNTANSI KOTA BENGKULU: PENDEKATAN THEORY OF PLANNED BEHAVIOR (TPB) Madani Hatta; Baihaqi Baihaqi; Resti Ramahdaniati
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.v5i1.449

Abstract

This study aims to determine the accounting knowledge sharing behavior at accounting lecturer in Bengkulu city, using the model theory of planned behavior influenced by three factor is attitude toward behavior, subjective norm, and perceived behavior control. Attitude toward behavior is influenced by factor self efficacy, social network, and extrinsic reward. While subjective norm is influenced by organization support. The population in this study were all accounting lecturer who worked in public and private universities in the city of Bengkulu using purposive sampling technique, so that the total sample of 62 people and data that can be used in this study were 43 respondents. Analysis technique using the assistance program smartPLS version 3 2.3. The results showed that self efficacy has positive affect on attitude toward behavior, social network has positive affect on attitude toward behavior, extrinsic reward has positive affect on attitude toward behavior, organizational support has positive affect on subjective norm, attitude toward behavior has positive affect on the accounting knowledege sharing behavior, subjective norm has positive affect on the accounting knowledege sharing behavior, and perceived behavior control has positive affect on the accounting knowledege sharing behavior.
KONSEKUENSI PENERIMAAN OPINI GOING CONCERN DAN KUALITAS AUDITOR TERHADAP COST OF DEBT Evi Grediani; Nanik Niandari
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.v5i1.450

Abstract

This paper described empirical research examining the effect of auditor going concern opinion and auditor quality on cost of debt. Auditor going concern opinion is measured by dummy variable, which value of 1 if the opinion is going concern, and 0 otherwise. Auditor quality is also measured by dummy variable, which value 1 if the opinion given by Big-4 auditor, and 0 otherwise. Cost of debt is measured by interest expense divided by total debt. Using multiple regression analysis and a sample of 244 manufacturing company periods 2011 – 2014, the research find that auditor quality negatively effect the cost of debt and auditor going concern opinion doesn’t effect cost of debt.
ASET TETAP M. Setiadi Hartoko
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.v5i1.452

Abstract

A current asset is a company asset that has a useful life of less than one year while fixed assets are assets of companies that have a useful life of more than one year. The research was conducted by analyzing, bibliographic data and question and answer to the officials related to the discontinuation of the use of fixed assets at PT IFCA Property365 Indonesia is done in two ways, that is by way of sale and eliminated / destroyed.serta accounting records in accordance with the rules of Indonesia financial accounting standards (PSAK).
AKUNTANSI: MODAL SOSIAL, SOSIAL EKONOMI, DAN IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) PT PUPUK KALIMANTAN TIMUR DI BONTANG La Ode Hasiara
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.v5i1.453

Abstract

The research is aimed to find out: (1) the function of accounting in corporate social responsibility toward the surrounding societies, (2) social capital as a variety of different entities, with two elements in common: they all consist of some aspect of social structure, and they facilitate certain actions of actors-whether personal or corporate actors-within the structure, (3) the implementation of corporate social responsibility. Method used for the research is qualitative research. Researcher collected data based on interpretation and the depth and richness of data obtaining from the field. Research result indicated that (1) Corporate Social Responsibility (CSR) is a program conducted by a company as its social responsibility and awareness toward the society; (2) PT Pupuk Kaltim had fast and accurate strategy to win the competition; (3) PT Pupuk Kaltim had partnership with multi-stakeholders, such as Farmers, NGOs, firms, media, government, and higher education institutions) in order to gain power to win the competition. Conclusion. The essence of a multi partnership capital conducted by PT Pupuk Kaltim was community development program designed by involving various stakeholders. The partnership formed became effective, efficient due to continuous commitment and trust from the company to farmer and artisan (weaver), specifically.
PERBEDAAN PERSEPSI TENTANG ETIKA BISNIS PADA MAHASISWA YANG BELUM DAN SUDAH MEMPELAJARI MATA KULIAH ETIKA BISNIS PADA PRODI AKUNTASI DI PERGURUAN TINGGI KOTA BATAM Hajan Hidayat; Dinda Anastasyah
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.v5i2.465

Abstract

Business ethics is the knowledge about the procedures for setting up and managing ideal business into consideration the norms and morality universally applicable and economically or socially. The application of these norms and morality support the purpose and goals in business activities. This study aims to determine whether there are differences between the perceptions of business ethics and students who have already studied the subjects of business ethics in the accounting department of a university in the city of Batam. Samples are 185 regular grade student accounting Prodi morning at an accredited university in the city of Batam. Testing the hypothesis in this study using a statistical test Independent sample T-test contained in SPSS 22.0 and the results show that there are differences between the perceptions of business ethics and students who have already studied the subjects of business ethics. This study shows that business ethics education affects the perception of students so that students who have followed the course of business ethics have a different perception of students who have not followed the course of business ethics. Limitations of this study is the sample used only students of accounting in Batam alone. Business ethics education is very important to be a provision for students and should be maximized curriculum. Suggestions for further research should be expanded samples studied, such as using student of accounting in Riau Islands and also add other variables in the study.
KAJIAN DAYA SAING SEKTOR PARIWISATA KABUPATEN SAMBAS Sabahan Sabahan; Yuliansyah Yuliansyah
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.v5i2.492

Abstract

This study aims to examine the competitiveness of tourism sector Sambas Regency to the surrounding area. The study conducted in the form of analysis of factors that determine the competitiveness of tourism sector of Sambas Regency and the preparation of policy strategies that must be done by regional governments to improve the competitiveness of tourism sector of Sambas Regency. The method of analysis used in this research is the shift share method and composite index. The data used are the number of tourist objects, the number of labor, the number of foreign tourists, the number of domestic tourists, the condition of road circulation, the government budget, the number of hotels, restaurants (restaurants), and travel agencies, and other data related research. Based on the research results, tourism sector in general Sambas Regency has great tourism potential, this is supported by the existence of natural resources, culture and history. Nevertheless, this study shows that Sambas Regency is still experiencing slow growth and less competitive than other areas around Sambas Regency. The most determining factor of tourism competitiveness of Sambas Regency is the supporting and related industry factors, especially the number of restaurants and travel agencies and the number of manpower engaged in tourism is still limited in number. The development of supporting infrastructure and tourism promotion is a condition that must be done by the government in order to improve the competitiveness of tourism sector of Sambas Regency.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PENGADAAN BARANG DAN JASA SECARA ELEKTRONIK (E-PROCUREMENT) PADA BUMN DI PT SEMEN BATURAJA (PERSERO) TBK PALEMBANG Evada Dewata; Susi Ardiani; Sandrayati Sandrayati; Meilinda Mila Afsari
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.v5i2.526

Abstract

The purpose of this study is to determine the effect of GCG implementation to the procurement of goods and services performance electronically. The data of this research were collected by using interview and survey method. The total of this questionnaire is 34 sheets that spread to all staff in the procurement of goods and services department in Semen Baturaja Inc including User (the GCG secretary). The data of this research analyzed by multiple linear regression analysis using Windows SPSS version 20.0. The result of this research indicated that GCG implementation did not have a positive and significant effect to the procurement of goods and services performance electronically (E-Procurement), whereas GCG implementation has positive and significant effect to the procurement of goods and services performance electronically (E-Procurement) simultaneously.
PENERAPAN AKUNTANSI DAN KESESUAIANNYA DENGAN SAK ETAP PADA UMKM KOTA TEGAL Hetika Hetika; Nurul Mahmudah
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.v5i2.531

Abstract

Small and Medium Enterprises (SMEs) have a very important role for the economy of Indonesia, especially the economy of Tegal City, because the development of SMEs in Tegal City increases the absorption of the highest labor force compared with other business units. This study aims to analyze the application of accounting at SMEs in Tegal City and to determine whether SMEs in Tegal City have prepared financial statements in accordance with Financial Accounting Standards Entities Without Public Accountabulity (SAK ETAP). The sample of this research is SMEs in Tegal city taken by purposive sample technique. Methods of data collection in this study used the method of observation with questionnaires and direct interviews with respondents. This study uses descriptive analysis techniques to determine the application of accounting in the preparation of financial statements of SMEs in the City of Tegal. The results showed that the implementation of accounting conducted by the perpetrators of SMEs in the city of Tegal is still very simple and the perpetrators of SMEs in the city of Tegal has not prepared financial statements in accordance with SAK ETAP due to lack of knowledge of SMEs regarding SAK ETAP.

Page 11 of 33 | Total Record : 321

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