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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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Manfaat Pemberian Insentif Pajak Penghasilan dalam Kepatuhan Wajib Pajak UMKM Nurul Aisyah Rachmawati; Rizka Ramayanti
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 2 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2016
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v4i2.75

Abstract

This study aims to examine whether tax incentives in PP 46 helpful to improve tax compliance of SMEs Tax Payer. In addition, this study also aims to determine whether the types of tax incentives between calculation, payment, and income tax reporting that have the greatest impact on improving tax compliance of SMEs Tax Payer. This study uses primary data obtained through the survey method. The sample of this study is SMEs Tax Payer in the South Jakarta. Data were analyzed by using SmartPLS software with Partial Least Square. This study found that tax incentives in PP 46 have positively impact on tax compliance of SMEs Tax Payer. Particularly compliance in terms of fulfillment of tax administration. Tax incentives in the form of income tax reporting provide the greatest impact on improving tax compliance of SMEs Tax Payer, compared to other insentives.
Perancangan Standard Operating Procedure (SOP) Proses Pembelian Bahan Baku, Proses Produksi dan Pengemasan pada Industri Jasa Boga Rusda Irawati; Enstien Basuki Woro Hardiastuti
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 2 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2016
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v4i2.76

Abstract

The purposes of this research were to design a Standard Operating Procedure (SOP) for the purchase of raw materials, production processes, and packaging of products in PT. KSM Catering & Bakery Batam. Data collected use documentation and interview method to collect information. The data analysis done by using the Miles & Huberman method. Results from this research that the draft Standard Operating Procedure (SOP) for the purchase of raw materials, production processes menu and packaging products.
Manajemen Risiko Proyek Pembangunan Underpass Gatot Subroto Denpasar I Gusti Agung Istri Mas Pertiwi; Wayan Sri Kristinayanti; I Gede Made Oka Aryawan
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 1 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2016
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v4i1.77

Abstract

The developmet of construction projects found many uncertainties that are difficult to predict, so as it is necessary to analyze the risks. Early identification of risks that were identified in this study was 102 to 83 risks and relevant risk. Research using qualitative and quantitative methods with the stage of identifiying the risk of possible risks, risk assessment and risk maping to determine the risks classified as extreme risk, high risk, moderate risk or low risk. Creation of risk maps and the determination of risk category as a reference for decision making risk management measures. 83 shows the results of the relevant risks are risks that are categorized as 25 extreme riks, with the percentage of 44 sourced from project risk, 16% from tecnic risk, 12% from safety risk, 8% from economic and planning, 4% from environtment risk, nature risk and criminal risk. And as 26 high risk, with the percentage of 31 sourced from project risk, 19% from tecnic and environment, 12% from planning risk, 8% from economic risk, 4% from politic risk, human risk and safety risk.
Pengaruh Kualitas Pelayanan terhadap Kepuasan Masyarakat dalam Pelaksanaan Program Pelayanan Administrasi Terpadu Kecamatan (Paten) Di Kecamatan Nongsa Kota Batam Juli Omar Sinaga; Rahmat Hidayat
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 1 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2016
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v4i1.78

Abstract

he Sub-District Integrated Administrative Service (PATEN) is service implementation to the public in the sub-district, which its service procedure start from the submission of the application untill retrieval of completed documents, performed through only one service counter. The purpose of this research are, first to find out whether the variables of service quality (SERVQUAL) which consisting of five variables such as: tangible, reliability, responsiveness, assurance, and empathy has an influence of public's satisfaction; second to find out whether the five variables of service quality mentioned, simultaneously influence of public's satisfaction; third to find out which variable of service quality has the most dominant influence of public's satisfaction. The results of this research indicated, first from the five variables of service quality only tangible and empathy dimension influence of public's satisfaction; second service quality variable such as tangible, reliability, responsiveness, assurance, and empathy simultaneously influence of public's satisfaction; third the most dominant variable of the PATEN service quality influence of public’s satisfaction is empathy variable with the largest Beta value are 0.469 or 46,9 percent. To improve result quality of the research, conducted retesting regression with trimming models, retest the simultaneous significance (F statistical test) and partial regression.
Hubungan Komunikasi terhadap Produktivitas Kerja Karyawan Rahmat Hidayat; Uliya Hasanah
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 1 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2016
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v4i1.79

Abstract

This study aims to indentify and analyze the relationship between verbal and nonverbal communication on the productivity of employees crimes. The data used in this study are primery data obtined from the quesionnaire. Total sample of 35 employees using multiple correlation method. Analysis technique is a method of multiple correlation analysis, and hypotesis testing using descriptive analysis with the determination range, t test, and F test results showed verbal communication and nonverbal communication has a positive and significant relationship of employees productivity.
Pengaruh Trustmarks dan Kualitas Layanan terhadap Kepercayaan Pelanggan Online Shop Inggrid Wahyuni Sinaga; Resty Mely
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 1 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2016
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v4i1.80

Abstract

This study aims to determine the effect of trustmarks and quality of service for customer confidence. Trustmarks is a small image or logo that indicates assurance indicating that shopping at online sites secure ours. Visitors will be more likely to make a purchase if they know that their payment details secure. Quality of service is an overall impression of the consumer against the inferiority / superiority argument along with the services offered. Respondents are residents of the Perumahan Blok 2 Baloi, Batam results showed that there was a positive and significant influence variables trustmarks the trust of customers with significant value 0,009 < 0,05 and there is a positive and significant effect of the variable quality of service for customer confidence with significant value 0,000 < 0,05.
Pengaruh Intellectual Capital terhadap Nilai Perusahaan Nanik Lestari; Rosi Candra Sapitri
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 1 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2016
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v4i1.81

Abstract

This study aimed to analyze the effect of intellectual capital on firm value. Intellectual capital measured in this study with the Pulic model (1998). Firm Value measured by Tobin's Q Control variables used in the study is size, leverage, and growth. The population of this research are manufacturing companies listed in Indonesia Stock Exchange (BEI) 2010-2013. Samples were selected using purposive sampling method with sample 252 (firm – years). This study uses multiple regression analysis and descriptive statistics for the analysis of the data processed by the program eviews 8.0. The results of this study is intellectual capital (VAIC/value added intellectual coefficient) does not affect on firm value. The control variables such as size, leverage, and growth was also not significantly affect on firm value.
Pengaruh Komponen Modal Kerja terhadap Profitabilitas Perusahaan Manufaktur yang Terdaftar di BEI Resky Amelia Syafitri; Seto Sulaksono Adi Wibowo
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 1 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2016
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v4i1.82

Abstract

This study aimed to analyze the effect of working capital on the profitability. Component of working capital in this study was measured with a receivable turnover ratio, working capital turnover ratio, inventory turnover ratio, and total asset turnover ratio. The profitability in this study was measured using the Return on Assets. This study using purposive sampling for sampling and using 16 food and beverage in 2010-2014 in the Indonesia Stock Exchange. This study uses Eviews version 7.0. The results of this study shows that receivable turnover ratio has no significant effect on the return on assets, working capital turnover ratio has significant positive effect on return on assets, inventory turnover ratio has no significant effect on return on assets, and total assets turnover ratio has a significant positive effect on return on assets.
Pengaruh Pelatihan Kerja dan Motivasi Kerja terhadap Kinerja Karyawan Bagian PT. PCI Elektronik International Nur Rahmah Andayani; Priskila Makian
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 1 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2016
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v4i1.83

Abstract

This study aims to determine the effect of job training and work motivation on employee performance in the Production department employees of PT. PCI Electronics International. Respondents are employees of the production department PT.PCI Electronics International. This study uses multiple regression analysis, where are these tools used to determine the extent of the effect of job training and work motivation on employee performance. The results of this study indicate that the variable partial job training and motivation has a positive and significant impact on employee performance. And simultaneous research shows that all independent variables have positive and significant influence on employee performance.
Kinerja Keuangan Organisasi Laba M. Setiadi Hartoko
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 1 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2016
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v4i1.84

Abstract

Financial performance was illustrated by the financial ratios of this company. Financial ratios were calculated in this paper only profitability ratios derived from the calculation of the income statement and operational activities in the period of 2013. We used method through library research and field work in getting the data and information needed. The results are,the company is still in good condition and worth for investors to invest in the next few years.

Page 2 of 33 | Total Record : 321

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