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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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ANALISIS HASIL INVESTASI, PENDAPATAN PREMI, DAN BEBAN KLAIM TERHADAP LABA PERUSAHAAN PERASURANSIAN DI INDONESIA Sofyan Marwansyah; Ambar Novi Utami
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.v5i2.533

Abstract

Insurance is a fund raising agency sourced from the receipt of insurance premiums from the public and distributed by claims. In addition to premium receipts, the company also puts its funds in the form of investments. This aims of this paper is to analyze the investment returns, premium income, and claims expense to profit using partial correlation, determination and multiple linear regression. The methods that use to collects the data for this final task are using observation and study documentation using quantitative analysis. Analytical technique is multiple linear regression using IBM SPSS 21 software. The used data in this paper is secondary data that obtained from the website of Otoritas Jasa Keuangan. From the results of the correlation coefficient test partially obtained investment returns and premium income has a significant relationship to profit, a positive value of 0.657 and 0.737 means the relationship is strong and unidirectional whereas, claims load has a significant relationship to profit, negative value of -0.786 means strong relationship And counterclockwise, simultaneously (together) shows that investment returns, premium income, claims expenses have significant relationship to profit, and a positive value of 0.881. The result of determination coefficient test shows that there is a significant influence of 77.6% and the remaining 22.4% influenced by other factors. The regression equation formed is Y = -2,682 + + – 2,369 + e.
ANALISIS PENERIMAAN APLIKASI SISKEUDES Di LINGKUNGAN PEMERINTAH DAERAH KABUPATEN SAMBAS Eko Febri Lusiono; Suharman Suharman
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.v5i2.535

Abstract

The Research of SISKEUDES Application Acceptance Analysis in local government environment of Sambas district is to know the extent of acceptance of SISKUEDES application in Sambas district. Total respondents were 50 village apparatus from ten districts in Sambas district. The sub-districts are Selakau, Selakau Timur, Salatiga, Pemangkat, Semparuk, Tebas, Sebawi, Sambas, Sejangkung, Sajad and Subah sub-districts. The study was conducted using Theory Acceptance Model (TAM) with seven pure constructs (seven hypotheses). Actual Use (AU) as the dependent variable, while perceived ease of use (PEOU), perceived usefulness (PU), attitude (ATT), behavioral intention (BI) as independent variables. Based on multiple regresilinear regression analysis with SPSS 17 application it can be seen that H1, H2, H3, and H5 are accepted because the significance value in Anova table is smaller than 0.05. While H4, H6, and H7 rejected. Based on this it can be concluded that perceived usefulness perceptions and perceived ease of use perceptions become the benchmark of rural apparatus to accept an application.
KEPATUHAN APARATUR DESA DALAM PENATAUSAHAAN PENGELOLAAN KEUANGAN DESA BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 DI WILAYAH KECAMATAN SAMBAS KABUPATEN SAMBAS Yuliansyah Yuliansyah; Munandar Munandar
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.v5i2.536

Abstract

The research title is the obidience of village administration office toward village financial management based on Domestic Ministry Decree No 113/2014. The objectives this research is to find out the obedience of village administration office, especially in Sambas district area, towardthe system of village finance management as regulated by Domestic Ministy No 113/2014.This research applied descriptise method with qualitative design. This research found that most of village administration offices of Sambas distric areas had followed and implemented the regulation of local goverment office No 13/2015 regarding the guideline of managing village financial system as decreed on Domestic Ministry Decree No 113/2014. The study aslo found that the village administration had narrow understanding on the some parts the financial system due to lack of technical quidence on village financial system and lack of adequate human resources of the office. As a result, some village administration did not make their financial report accordence with the regulation stated and the ministy of rural.
IMPLEMENTASI DATA KEUANGAN DENGAN ZAHIR ACCOUNTING PADA PT. ANUGERAH ANALISIS SEMPURNA Susan Rachmawati; Nurjanah Nurjanah
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.v5i2.537

Abstract

With the number of data transactions that occur, if data collection is done manually much time wasted for financial data processing. Because many stages to be done to be able to produce financial statements. The resulting data is not necessarily accurate and appropriate. Accounting applications have been created to facilitate in making decisions on the business run. The use of computer accounting applications is very efficient and effective for a businessman or a trader in running his business. Processing financial data that only live input transaction data alone, can produce the desired report for decision making. By using Zahir Accounting the ease given is indeed designed as simple as possible so that users can easily understand the features provided. In the processing of data that has been inputted directly form the journal and also the financial statements. So it is very effective and efficient if using computer accounting application Zahir Accounting 5.1 version either beginners or professional.
EFEK MODERASI KEBIJAKAN DIVIDEN DALAM PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN Zarah Puspitaningtyas
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.v5i2.538

Abstract

Corporate value is a condition that describes the achievement of a company during the process of operation. Increased corporate value is an achievement that reflects an increase in wealth for shareholder. The purpose of this study is to determine the effect of moderation dividend policy in the influence of profitability to the value of the company in manufacturing companies listed on the Indonesia Stock Exchange period 2012-2016. Based on purposive sampling technique, there are 24 companies that meet the criteria as the research sample. Data analysis was done by using moderated regression analysis method. The results of the analysis prove that, at the 5% level of significance, dividend policy is not able to moderate the effect of profitability on firm value.
PENGARUH FAKTOR INDIVIDUAL, SITUASIONAL, DAN ORGANISASIONAL TERHADAP NIAT MELAKUKAN WHISTLE-BLOWING PADA AKUNTAN DI BATAM Rusda Irawati; Mega Mayasari; Adi Irawan
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.v5i2.566

Abstract

This study aims to examine the perceptions of employees of the Accounting Section in Batam related with the influence of individual, situational and organizational factors on the intention to doing internal and external whistle-blowing. The data collection technique used is Purposive sampling. The method used to obtain research data is through a survey with questionnaires. Questionnaires distributed to Student class employees Accounting Study Program and Management Accounting Program Managerial, Batam State Polytechnic working in Accounting Section. The collected questionnaires were analyzed using PLS-SEM. The results of this study indicate that the factors that affect the intentions of employees of Accounting Division to conduct internal whistle-blowing are attitudes toward whistle-blowing, perceptual behavior control and organizational commitment. While the factors that affect the intentions of employees of Accounting Section to conduct external whistle-blowing is the subjective norm.
EVALUASI MOTIVASI KERJA KARYAWAN TERHADAP PENILAIAN PRESTASI KERJA DAN PROMOSI JABATAN PADA KARYAWAN PT PLN (PERSERO) CABANG SOLOK Prima Yulianti; Hasnatiwi Ramadhani Erda
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 6 No 1 (2018): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2018
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v6i1.570

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh: (1) Penilain Prestasi Kerja terhadap Motivasi Kerja, (2) Promosi Jabatan terhadap Motivasi Kerja (3) Penilain Prestasi Kerja dan Promosi Jabatan terhadap Motivasi kerja. Pendekatan riset yang digunakan dalam penelitian ini ialah penelitian kuantitatif. Populasi dari penelitian ini adalah karyawan PT. PLN (persero) cabang Solok yang berjumlah 182 orang. Metode yang digunakan dalam penarikan sampel ini adalah stratified random sampling maka sampel dalam penelitian ini berjumlah 125 orang yang merupakan seluruhnya adalah karyawan PT. PLN (persero) Cabang Solok. Metode analisis yang digunakan adalah analisis deskriptif, analisis regresi linear berganda, uji hipotesis, koefisien determinasi ). Hasil uji menunjukkan bahwa variabel Penilaian Prestasi Kerja berpengaruh positif dan signifikan terhadap Motivasi kerja pada PT. PLN (Persero) Cabang Solok. Variabel Promosi Jabatan berpengaruh positif dan signifikan terhadap Motivasi Kerja pada karyawan PT. PLN (persero) Cabang Solok. Variabel Penilaian Prestasi Kerja dan Promosi Jabatan berpengaruh positif dan signifikan terhadap Motivasi Kerja pada PT. PLN (persero) Cabang Solok.
ANALISIS DINAMIKA KESEJAHTERAAN PETANI DI PROVINSI JAWA TIMUR Nurisqi Amalia; Anisa Nurpita
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.v5i2.574

Abstract

East Java province has the largest rice field in Indonesia. East Java can contribute to improving economic growth and reducing poverty. Farmers Exchange Rate (NTP) is one indicator determinant of farmers welfare. NTP is formed from a price index related to inflation, where inflation is also formed from a price change. This study aims to analyze the dynamics of farmer’s welfare in East Java Province observed through quarterly data from 2006 quarter 2 to 2015 quarter 4 with the Vector Error Correction Model (VECM) Method. The results of this study indicate that inflation has the largest proportion and long-term impact in affecting NTP. The interest rate is a variable that affects the NTP with a considerable proportion when compared with the GRDP. Just like inflation, credit interest rates (IR) affect NTP in the long run. Meanwhile, PDRB is the only variable affecting NTP in the short term.
EVALUASI PRESTASI BELAJAR MAHASISWA TERHADAP PERILAKU BELAJAR DAN MOTIVASI BELAJAR MAHASISWA DI PERGURUAN TINGGI KOTA PADANG PROVINSI SUMATERA BARAT Prima Yulianti; Mellyna Eka Yan Fitri
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.v5i2.575

Abstract

The college students as an input in university have different attitudes and different assessments on teaching-learning process from one to another. This is due to differences in personal experience, family background, and culture. This is reflected in the students learning and motivation behavior. Population of the study are active student and sample was taken from several public universities and several private universities in Padang, West Sumatera. The sample was taken about 358 students. This study aims to determine the effect of learning behavior and learning motivation on student achievement, establish the factors of learning behavior and learning motivation that must be considered in order to increase student achievement. The Results of this study found that learning behavior and learning motivation influence student achievement at the significance level 5%. The other analysis obtained three factors for learning behavior (the process factors in learning, encouragement in learning and skills in Learning) and the three factors for motivation learning (diligence in learning, focus on interest in learning and learning inhibitors of motivation. This study also design a strategy to improve the achievement of student.
TINGKAT KEPUASAN KONSUMEN TERHADAP PROSEDUR LAYANAN POS UNTUK BARANG KENA PAJAK DAN ATAU BEA CUKAI DI KANTOR POS BATAM CENTRE Dwi Kartikasari; Afrianto Afrianto
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 6 No 1 (2018): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2018
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v6i1.634

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kepuasan konsumen terhadap prosedur layanan pos untuk barang kena pajak dan atau Bea Cukai di Kantor Pos Batam Centre. Kepuasan Konsumen merupakan hasil akhir yang dirasakan oleh pengguna produk atau jasa, baik itu kurang, sama atau melebihi harapan yang dinginkan. Dengan menggunakan statistik deskriptif menghasilkan tingkat kepuasan konsumen terhadap prosedur yang ada di Kantor Pos Batam Centre untuk pengiriman barang yang terkena pajak oleh bea cukai rata-rata berada pada daerah positif jika diukur dengan tabel interprestasi, itu artinya konsumen yang memakai jasa kantor pos mendapakan pelayanan memuaskan dari setiap prosedur yang ada di Kantor Pos Batam Centre.

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