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JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS

JAEMB
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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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EARLY WARNING SYSTEM (AWS) ANALYSIS WITH THE LOGIT MODEL FOR PREDICTING THE CONSUMER LOAN BANKS (BPRs) Sufitri Sufitri
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 7 No 1 (2019): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2019
Publisher : Politeknik Negeri Batam

The study with the title of “Early Warning System Analysis” is used to predict the Consumer Loan Banks’ potential bankruptcy. The samples are taken from the Consumer Loan Banks (BPR), publication by Bank Indonesia Financial Report, until October 2017, and from the very healthy BPRs with the assets of below twenty five billion rupiahs. The data are analyzed (1) by the use of descriptive quantitative technique to describe the samples (2) by means of correlation to find the relationship amongst the independent variables, that is, the eight financial ratios, and (3) by the use of probit regression to measure the accuracy of the model for predicting the BPR bankruptcy in Indonesia. The research concludes that (1) the Consumer Loan Banks (BPR), on average, have problems in capital, liquidity, operating cost, low-return asset, loan collectability, and low profitability, (2) the eight financial ratios have weak relation so that the regression model is made, (3) the financial ratios with positive impacts on predicting the BPR bankruptcy are NPL, LDR, BOPO, and CASH RATIO, whereas those with negative impacts are KPMM, ROA, PPAP, and ASSET. The level of accuracy of the estimated logit regression is 92.8%.

PENGARUH TINGKAT PENDIDIKAN, PELATIHAN, DAN PENGEMBANGAN KARIR TERHADAP KINERJA KARYAWAN PT. ASURANSI TAKAFUL BATAM Noviyanti Rianti Putri; Sri Langgeng Ratnasari
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 7 No 1 (2019): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2019
Publisher : Politeknik Negeri Batam

The purpose of this study was to determine the effect of the level of education on employee performance, the effect of training on employee performance, the influence of career development on employee performance, and the influence on the level of education, training, career development on the performance of employees of PT. Takaful Insurance Batam. This type of research is quantitative descriptive research. The technique of collecting data using a questionnaire. The study population was 50 people with a sample of 50 employees, who were chosen as a whole so that they used saturated sampling. The results of this study indicate that the level of education shows that the level of education does not affect employee performance. Training variable shows that training does not affect employee performance. Career development variable shows that career development has no effect on employee performance. Meanwhile F test results simultaneously shows that education, training, career development has no effect towards employee performance variables.

KOMPETENSI SDM KEUANGAN DAN AKUNTABILITAS PESANTREN Yunika Murdayanti; Dita Puruwita
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 7 No 1 (2019): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2019
Publisher : Politeknik Negeri Batam

Financial management of pesantren is not so complicated, because pesantren are self-financing institutions that do not require financial accountability to be reported to the funder. Generally, this study discusses about the competence of financial human resources against accountability in the environment of Pesantren (Islamic Education Institution). Observations conducted by researchers on financial management in 6 Pesantren at Jabodetabek. Its population is all employees who are in pesantren. The sample was selected using purposive sampling amounted to 116 respondents. The data analysis method uses regression testing. Conclusion of this study proves that the competence of financial human resources have a positive and significant impact on accountability. The higher of the financial human resources will have an effect on the implementation of accountability at pesantren well and adequate.

PENGARUH PIUTANG DAN UKURAN PERUSAHAAN TERHADAP SALES GROWTH Adi Irawan Setiyanto; Nurzilla Nurzilla
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 7 No 1 (2019): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2019
Publisher : Politeknik Negeri Batam

This study aims to obtain empirical evidence of several factors that affect the company's sales growth, namely the influence of Accounts Receivable, Firm Age and Firm Size to Sales Growth of companies in the manufacturing sector of consumer goods listed on the Indonesia Stock Exchange (IDX) period 2012-2016. The dependent variable of sales growth is measured by the proxy of the company's sales amount. Independent Variables Receivables are measured by the firm's receivable account value, the firm's age variable is measured by age since the company stands and the firm size variable is measured by the total assets owned by the company. This research method using approach of quantitative method. The sample was chosen using purposive sampling method with certain criteria and obtained as many as 140 samples of manufacturing companies that meet the criteria. Data analysis technique used is panel data regression analysis. The results of this study indicate that accounts receivable & firm size affect the company's sales growth. While the age of the company does not affect the company's sales growth.

EFEKTIVITAS PELATIHAN TERHADAP PENGEMBANGAN TECHNICAL SKILL KARYAWAN BAGIAN PRODUKSI PT. MCDERMOTT INDONESIA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING Shinta Wahyu Hati; Ryza Dwi Mayasari
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 7 No 1 (2019): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2019
Publisher : Politeknik Negeri Batam

The purpose of this study is to desccribe and analyse the effectivity of training method for employee technical skill development that has given by PT McDermott Indonesia. This research type is explanatory research. This training method has given and used to measuring how far the technical skill has develop as long as the employee working at PT McDermott Indonesia. As for some of the measurement tools used by the training program at PT. McDermott Indonesia is evaluation (Assessment). This research using the method of path analysis conducted in the Department of Craft Training Centre PT. McDermott Indonesia amounting 115 respondents using a Purposive Sampling technique. Data collected directly by questionnaire, interviewed and observation at PT. McDermott Indonesia. The results showed the influence of effectiveness on the job training towards job satisfaction is 29.3% (sig 0.001 < 0.05); off the job training partially effect significantly to job satisfaction is 45.5% (sig 0000 < 0.05); effectiveness on the job training to the development of technical skill partially has no affect significant way and values of 7.6% (sig 0393 > 0.05); the effectiveness of off the job training towards the development of technical skill partially significantly influential amounted to 19.1% (sig 0047 < 0.05); on the job training, off the job training and job satisfaction simultaneously effect significantly towards the development of technical skills amounted to 46.4% (sig 0000 < 0.05).

DETERMINASI VOLATILITAS KURS RUPIAH TERHADAP DOLAR AMERIKA Ade Irma Nurhasanah; Soeharjoto Soekapdjo
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 7 No 1 (2019): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2019
Publisher : Politeknik Negeri Batam

Purpose of this study is to know about Rupiah exchange rate to US Dollar determination with quarterly time series data, from 2010-2017. Using Error Connection Model (ECM) with regression method, and dependent variable is Rupiah exchange rate to US Dollar, and independent variable is foreign debt, current account balance, and Sertifikat Bank Indonesia (SBI) interest rate. Result shown that at short term, foreign debt and current account were not significant, but SBI interest rate have a positive and significant effect from Rupiah to US Dollar. For long term, all of independent variable have positive and significant to dependent variable.

PERSEPSI AUDITOR PEMERINTAH TERHADAP EFEKTIVITAS RED FLAGS DALAM MENDETEKSI PENIPUAN Nayang Helmayunita; Dovi Septiari
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 7 No 1 (2019): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2019
Publisher : Politeknik Negeri Batam

This study aims to examine differences in perceptions between government external auditors and government internal auditors about the effectiveness of red flags in detecting fraud on procurement of government goods and services and get the most effective red flags by external and internal government auditors in detecting fraud on procurement of goods and services government. The research design is quantitative research with a sampling technique using a purposive sampling method. Respondents in this study are BPK auditors as external auditors and BPKP auditors as internal auditors. Data collection techniques by distributing questionnaires. The results of this study indicate that there are different perceptions between internal and external auditors on the effectiveness of red flags in the procurement of goods and services. This study does not provide evidence that the auditor's experience has a significant effect on the auditor's perception of the effectiveness of red flags.

STUDI ANALISA PEMBENTUKAN EDUPRENEURSHIP MARITIM DI POLITEKNIK MARITIM NEGERI INDONESIA Sri Tutie Rahayu
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 7 No 1 (2019): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2019
Publisher : Politeknik Negeri Batam

The study of the Analysis on Need of Maritime Edupreneurship Program at Politeknik Maritim Negeri Indonesia (Polimarin) started from the hope that the young generation as well as the workforce in the maritime field had to have entrepreneurial spirit and from the hope to create edupreneurship at Polimarin. By considering the level of study in Polimarin, it will be difficult to built business spirit in every academic force in Polimarin, because D3 Program has only 3 years length of study. The method applied in taking research data was interviews to respondents in various forum, ie: in-depth interviews and focused group discussions. This study sought and found conditions for entrepreneurial behavior from all lines of Polimarin academics as well as the conditions of entrepreneurship learning conducted at Polimarin. Respondents in this study were students, lecturers, stakeholders, Polimarin’s alumni and Director of Polimarin. The results obtained are: Polimarin educators have the opportunity and potential to create and innovate, Polimarin’s students need practical entrepreneurship courses, entrepreneurial spirit needs to be grown in every line, both from top management, from education staff, educators and students at Polimarin’s environment and there is a need of to build maritime edupreneur program in Polimarin in systematic ways.

ANALISIS NILAI ASET TETAP PADA LAPORAN KEKAYAAN MILIK DESA Eko Febri Lusiono
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 7 No 1 (2019): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2019
Publisher : Politeknik Negeri Batam

The initial findings of this research problem began with the 2016 and 2017 Semata Village Ownership Wealth Reports which were reported to be not in accordance with the Realization of the Semata Village Revenue and Expenditure (APB) for the year concerned, namely in Fixed Asset Valuation. Permendagri number 113 of 2014 concerning Village Financial Management and Permendagri number 1 of 2016 concerning Village Asset Management as the basis of applied theory to solve research problems. This applied research was conducted with triangulation data collection techniques and data analysis methods from Miles and Hubermann. The results of the study revealed that the 2016 and 2017 Semata Village Ownership Wealth Reports were not in accordance with regulations related to Village Financial Management and Village Asset Management in force in Indonesia. Based on interviews, the parties related to village financial management, namely the Village Head, Village Secretary, and Village Treasurer are still imperfect in understanding the technicalities of Village Property Wealth Reports, these factors being one of the causes of the Village Property Report. Applied recommendations for solving problems have been presented in the analysis of this research data.

FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU BELAJAR AKUNTANSI DI DAERAH 3T Dokman Situmorang; Veneranda Rini Hapsari
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 7 No 1 (2019): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2019
Publisher : Politeknik Negeri Batam

Based on the preliminary survey, the Bengkayang State Vocational High School 1 Bengkayang currently only has four teachers in the field of Accounting. Whereas the library only has 100 book examplers. In addition there are also computer lab facilities but no one can teach accounting computers. The purpose of this study is to find factors that influence accounting learning behavior. The population in this study were all students. The research sample is as many as 30 students who are in Bengkel 1 Vocational School majoring in accounting. The research method is descriptive and the research design is a qualitative case study. The results of this study are that those who study accounting in this case the students produce an impact that affects behavior both from within and outside themselves when studying accounting, the impact can be negative or positive for their accounting knowledge. The impact is in the form of good behavior that arises from within themselves or behavior that comes from people around them.

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