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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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Apakah Classification Shifting Memoderasi Pengaruh Good Corporate Governance terhadap Corporate Social Responsibility Pada Perusahaan Manufaktur yang Terdaftar di BEI? Ina Mutmainah
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 2 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v8i2.2060

Abstract

This study aims to determine the effect of good corporate governance on CSR disclosure which is moderated by earning management. This study uses secondary data from manufacturing companies listed on the Indonesia Stock Exchange for 2014-2018 periods. The purposive sampling method was selected for data collection, then the data was analyzed by using the absolute difference of moderation test. The results of this study indicate that good corporate governance which consists of institutional ownership, and independent commissioners have no significant effect on CSR disclosure, while audit committees have a positive effect on CSR disclosure. Thoreover, this study earnings management strengthen the positive influence of the institutional ownership on CSR disclosure, and strengthen the negative influence of the audit committee on CSR disclosure. However, earning management fails to find moderation role of independent commissioners on CSR disclosure.
Pengaruh Social Context Mobile Marketing dan Brand Equity terhadap Motivasi Perjalanan Wisatawan Yulia Hamdaini Putri; Dessy Yunita; Suhartini Karim
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 2 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v8i2.2073

Abstract

In the era of digital information, many visitors get information on social media channels. The travelers or bloggers write their experiences in various places of their tours of the blog page or social media. Generally, this media would be a source of information about people that are interested traveling at any place. Tourist attractions place that has a lot of reviews of social media or web would increase it’s brand equity. A good brand equity would increase travelers' travelled motivation.Firstly, this study aims to identify and understand socomo marketing effects on Travel Motivation. Secondly, to identify and understand Brand Equity effects on Travel Motivation. The last, to identify and understand how brand equity acts as a moderating variable. This study using sampling with Slovin method. The required number of samples is four hundreds that had visited the marine tourism Palembang, Bedegung Waterfall Tourism, Gunung Dempo and Goa Putri.Sample selection using purposive sampling. We got data onto interview and questioners with seven scale likert. The technique used in this study is hypothesis testing using structural equation modeling technique. Firstly, SoCoMo Marketing has not an influence on travel motivation. The role of social media, reviews for attractions in a web and online map accuracy in pointing out places of tourist sites can increase a person's desire to visit it. Secondly, brand equity affects a person to visit a tourist place, the more famous tourist place name would make people feel confident to visit the place. Third, SoCoMo Marketing affects Brand Equity, the more good image and review information would increase the brand equity of tourist attractions thus would enhance tourist travelling.
The Analysis of The Impact of Accounting Information System on The Effectiveness of Internal Control Mas Said Resna Hadiwijaya; Agung Praptapa; Icuk Rangga Bawono
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 1 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v8i1.2078

Abstract

The phenomenon of low effectiveness of internal PT. Langen Kridha Pratyangga Sumedang was presumed to form the reflection of low in accounting information system components. This presumption must be proved and seeked its truth and solution because of the accounting information system components give indication that organization was managed with good and fundamentally will produce the effective employee’s behavior in achieving organization goals. This research takes the title: The Analysis of The Impact of Accounting Information System on the Effectiveness of Internal Control (Case Study at PT. Langen Kridha Pratyangga Sumedang). The research used to approach was theory of reasoned action which explains organizational behavior in a system. The implementation of this research used quantitative method, by using purposive sampling technique. The sample size was 70 persons of employees which were distributed equally to employee whose listed as employee at PT. Langen Kridha Pratyangga and have passed 3 months trial. Questionnaire and interview are used as research technique and multiple linear regression was used as the method of analysis. The result of this research at PT. Langen Kridha Pratyangga Sumedang indicated that (1) the people/human resources have no influence on the effectiveness of internal control, (2) the procedures and instructions have significant and positive influence on the effectiveness of internal control, (3) the data have significant and positive influence on the effectiveness of internal control, (4) the software has significant and positive influence on the effectiveness of internal control, (5) information technology infrastructure has significant and positive influence on the effectiveness of internal control. The result of this research gives implication in taking policy to increase internal control effectiveness. So, The Director of PT. Langen Kridha Pratyangga Sumedang and institution that related with others have expected to pay attention on people/human resources, procedure and instruction, data, software, and technology information infrastructure because four of these variables have significant and positive influence on the internal control.
Pengaruh Good Corporate Governance terhadap Corporate Social Responsibility Disclosure Yulinda Tarigan; Danu Adisaputra
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 2 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v8i2.2089

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tata kelola perusahaan yang baik yang diproksikan dengan ukuran komisaris, proporsi komisaris independen, kepemilikan manajerial, kepemilikan institusional, dan ukuran komite audit terhadap pengungkapan tanggung jawab sosial perusahaan. Dengan demikian, penelitian ini menggunakan data yang merupakan data sekunder dari laporan tahunan perusahaan keuangan di Indonesia. Selain itu, penelitian ini dilakukan oleh 34 perusahaan keuangan di Bursa Efek Indonesia yang dipilih dengan metode purposive sampling. Selain itu, penelitian ini telah diuji dengan analisis regresi linier berganda, uji F, dan uji koefisien determinasi. Lebih jauh lagi, hasil penelitian ini menunjukkan bahwa ukuran komisaris, proporsi komisaris independen, kepemilikan manajerial, kepemilikan institusional dan ukuran komite audit berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan. Penelitian ini berkontribusi pada literatur yang ada dan memberikan informasi tentang tata kelola perusahaan yang baik dan pengungkapan tanggung jawab sosial perusahaan yang digunakan oleh perusahaan dan investor. Sebagai kesimpulan, studi masa depan harus menggunakan variabel independen lainnya yang dapat mempengaruhi pengungkapan tanggung jawab sosial perusahaan.
Pengaruh Reputasi Auditor dan Rasio Dana Pemerintah terhadap Audit Delay dengan Ukuran Perguruan Tinggi Sebagai Variabel Moderasi Dyah Novia Nugraheni; Anggie Kencana Putri
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 2 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v8i2.2172

Abstract

This study aims to determine the effect of the auditor's reputation and the ratio of government funds to audit delay in the Legal Entity State University (PTNBH) with the size of universities as moderating. The population of this research is all PTNBH for the period of 2016-2018. The type of research is field research using quantitative methods. The population in this study was PTN within the Ministry of Education and Culture, namely 122 PT with the sample of this research was 11 PTNBH. The data used is secondary data obtained from the official website of PTNBH for an independent Public Accountant report. Methods of data analysis and hypothesis testing were performed using the SPSS 25 program, all hypotheses were tested using Moderated Regression Analysis (MRA) moderated regression analysis. The results showed that the Auditor's Reputation had a positive effect on Audit Delay, as did the Government Fund Ratio positively affecting Audit Delay. The moderating variable shows that the size of the college is not able to moderate the effect of the auditor's reputation on audit delay. However, the size of the college is able to moderate (strengthen) the effect of government funds on audit delay.
Penggunaan Economic Value Added Sebagai Kriteria dalam Penerapan Creating Shared Value Elfina Astrella Sambuaga
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 2 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v8i2.2222

Abstract

This study aims to analyze the values ​​of Creating Shared Value that exist in companies that have Economic Value values, as well as understand the role of the application of Creating Shared Value as a corporate strategy and identify the impact of the application of Creating Shared Value for the company. The population in this study amounted to 213 companies engaged in the agriculture, mining and manufacturing sectors which are not included in other industrial subsectors. The analytical method used in this study includes the calculation of Economic Value Added aims to determine the existence of economic added value obtained by the company through its activities, then analyze the existence of the value of Creating Shared Value by identifying the activities carried out by the company in accordance with the guidelines for creating Shared Value. Based on the results obtained, there is a positive correlation between the application of Creating Shared Value and the value of Economic Value Added. This is evidenced by companies that have positive Economic Value Added, ​​that tend to apply Creating Shared Value as a form of corporate strategy.
Interaksi Indeks Dow Jones, Kurs Dolar, Minyak Dunia, Emas dan Indeks Saham Indonesia LQ45 Muh. Irfandy Azis; Sabrang Gilang Gemilang; Dzulfikri Azis Muthalib
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 2 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v8i2.2235

Abstract

This study aims to determine the short-term effect, long-term effect and causality effect between the Dow Jones Index, Dollar Exchange Rate, Crude Oil WTI and Gold on the Indonesian Stock Index LQ45. The type of data used to achieve the research objectives is time series data with daily data starting from January 1, 2010 to December 31, 2019. The data is processed using the e-views application, so the results of the cointegration test show that there is a cointegration relationship in each research variable can be interpreted that there is a long-term effect between the Dow Jones Index, Dollar Exchange Rate, Crude Oil WTI and Gold on the Indonesian Stock Index LQ45. Based on the results of the Granger causality test, it shows that there is a two-way causality effect between the Dollar Exchange Rate and Gold against the Indonesian Stock Index LQ45. Whereas the Dow Jones Index and Crude Oil WTI only have a one-way effect to the Indonesian Stock Index LQ45. In addition, based on the results of the impulse response analysis by taking ten observation periods, it was found that at the beginning of the observation period there was a large effect then it got smaller as the observation period increased but still had an effect on each research variable. This means that there is a long-term effect between the Dow Jones Index, Dollar Exchange Rate, Crude Oil WTI and Gold on the Indonesian Stock Index LQ45.
Ketepatan Waktu Pelaporan Keuangan: Sistem Pengendalian Internal dan Sistem Informasi Pengelolaan Keuangan Daerah Alwina Noviani; Decky Hendarsyah
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 2 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v8i2.2477

Abstract

Financial reports must provide information that is useful for making a decision, where relevant and reliable information is influenced by the timeliness of reporting. This study aims to determine the effect of internal control systems and information systems on regional financial management on the timeliness of partial and simultaneous financial reporting of case studies at the Bengkalis Department of Transportation. This research is descriptive quantitative in nature, while the data sources used in this study are primary data and secondary data. Data collection techniques in this study were interviews, documentation, questionnaires and literature study. The data analysis technique used was data quality test, data normality test, multiple linear regression test, hypothesis test and determination coefficient test. The results of this study are partially and simultaneously there is a significant influence between the internal control system and the regional financial management information system on the timeliness of financial reporting at the Bengkalis Department of Transportation.
Green Purchase Intention Sumbawa University of Technology Students Nova Adhitya Ananda; Fahlia Fahlia; Diah Intan Syahfitri
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 2 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v8i2.2566

Abstract

Green purchase intentions is consumers' interest in buying products that are not harmful to the environment. The theory of planned behavior (TPB) was used to explain the intention to buy green. The variables used to explain green purchase intention are environmental knowledge, environmental awareness, and attitude. This study used 200 respondents who were selected using a purposive sampling technique. Variant-based Structural Equation Modeling (SEM) is used as a technique in analyzing research data. From the data that has been processed, it shows that the variables of environmental knowledge and environmental concern affect green purchase intention through attitudes.
Analisis Pengaruh Penerbitan Sukuk terhadap Abnormal Return Perusahaan di Indonesia Riska Permatalia; Muhammad Istan
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 2 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v8i2.2595

Abstract

This study aimed to analyze the effect of sukuk issuance on abnormal returns of companies in Indonesia. The companies issued sukuk on the sharia’s capital market as an alternative to additional funds for production and distribution. This was expected to increase profits and affect companies’ stock price to drive investors. This study used descriptive quantitative method with data sourced from companies of 2019’s Indonesia Stock Exchange (IDX) covering 68 samples. Analyses deployed statistical tests, classical assumption tests, and multiple linier regression to test market reactions to sukuk issuance on the issuance value, maturity date, company leverage, total assets, and rating. Results affecting abnormal returns were sukuk maturity date at α 5% and total assets at α 10%. Concerning the value of sukuk issuance, company leverage, and rating, there were no significant effects on abnormal returns. This demonstrated that the information needed by investors had not been fulfilled.

Page 20 of 33 | Total Record : 321

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