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INDONESIA
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS
ISSN : 23377887     EISSN : 25489836     DOI : -
Core Subject : Economy,
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
Investigasi terhadap Intensi Karier Mahasiswa Akuntansi Dina Octavia Ellisabet; Sinarti Sinarti
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.v8i2.2655

Abstract

This study aims to assist accounting students in pursuing their careers as accountants. This study discusses the research objectives which examine and analyze the sex and year of study, internship experience, anticipated interest and conflict (X) as variables that influence and development intentions (Y) as variables that are questioned. The data collection method used is by submitting a questionnaire involving accounting students in the Batam area. Respondents in the study were accounting students from second to fourth year in the 2019 school year. Data analysis in this study used multiple linear regression hypothesis tests. The results found that gender and years of study and internship experience influenced student career intentions. This shows that the higher level of class in male and female students will affect career intentions and students who have undergone an internship have a higher commitment.
Pengaruh Tipe Kepribadian Auditor dan Budaya Organisasi terhadap Perilaku Disfungsional Audit Nadiah Zahra; Hajan Hidayat; Adhitomo Wirawan
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.v8i2.2664

Abstract

This study aims to determine whether there is influence personality type A auditor and organizational culture on audit dysfunctional behavior. The method used was a survey using a questionnaire of 34 respondents who were auditors at 5 public accounting firm Batam. The research hypothesis was tested using a multiple regression analysis. This study uses primary data in the form of a questionnaire with a 5-point Likert scale. The auditor's personality type is measured by ambitious, competitive, and achievement-oriented attitudes. Organizational culture variables are measured by the ethical attitudes that exist in an organization. The results revealed that there was no effect between auditor A personality type and organizational culture on audit dysfunctional behavior. Future studies can add other variables and enlarge the population area.
Analisis Pola Konsumsi Masyarakat Kota Batam Berdasarkan Penggunaan E-Money Berbasis Aplikasi Wan Maharani S.S; Arif Darmawan
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.v8i2.2690

Abstract

This study aims to analyze the use of application-based e-money in the people of Batam City and how people's consumption patterns with the use of e-money. The population in this study is the people of Batam City with judgment sampling techniques, so that the sample obtained as many as 318 respondents. The data analysis technique used is descriptive-quantitative analysis. The results showed that the e-money application that was most widely used by the people of Batam was Dana. Furthermore it is known that expenditure for consumption of both food and non-food using application-based e-money in Batam City is still relatively low and there is a slight shift in consumption patterns in the community, which is the most expenditure occurs in the entertainment consumption group.
Implementasi Work from Home terhadap Motivasi dan Kinerja Dosen di Indonesia Pristiyono Pristiyono; Muhammad Ikhlash; Mulya Rafika; Dinda Karasinta Hasibuan
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.v8i2.2692

Abstract

Pandemi Covid-19 berdampak pada berbagai aspek kehidupan termasuk dalam dunia pendidikan. Dalam upaya memutus mata rantai Covid-19, Pemerintah mengeluarkan kebijakan bahwa pelaksanaan kegiatan Tridharma Perguruan Tinggi dilakukan secara daring dengan konsep work from home (WFH). Kehadiran WFH menimbulkan pro dan kontra dikalangan akademisi. Hasil pengujian antar variabel WFH berpengaruh langsung dan signifikan terhadap motivasi, dimana nilai CR sebesar 13,914 > 1,96 dan nilai p (0,000) lebih kecil dari 0,05. WFH berpengaruh langsung dan signifikan terhadap kinerja, dimana nilai CR sebesar 2,557 > 1,96 dan nilai p (0,011) lebih kecil dari 0,05, dan motivasi tidak berpengaruh langsung dan signifikan terhadap kinerja, dimana nilai CR 1,581 < 1,96 dan nilai p (0,114) lebih besar dari 0,05. Hasil penelitian ini memberikan gambaran tentang konsep WFH dalam bidang pendidikan khususnya perguruan tinggi, pengajaran yang dilakukan secara daring dengan aplikasi yang dapat digunakan bersama oleh dosen dan mahasiswa seperti Google Class, e-learning, dan lainnya. Penelitian ini menggunakan Google Form dalam menyebarkan kuesioner, namun kegiatan pengabdian masyarakat belum mendapatkan solusinya. Kegiatan dalam pekerjaan lainnya yang terkait dengan pelayanan akademik masih dilakukan dengan WFH dan setiap kegiatan dipantau secara berkala.
Tinjauan Kembali Pengaruh Tingkat Adopsi IFRS terhadap Persistensi Laba Perusahaan Zumratul Meini
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.v8i2.2723

Abstract

Globalization causes the financial and investment flows between companies and countries to increase. To facilitate interaction between companies between countries, it is felt necessary for each country to use the same financial statement standards in order to facilitate all relevant parties to be able to compare cross-country reporting. IFRS is an international financial reporting standard that can be adopted by companies in various countries, but not all countries adopt these standards. This study aims to re-analyze how the influence of the level of IFRS adoption on financial quality reports as measured by the persistence of company earnings, especially those listed on the ASEAN-5 Stock Exchange. The novelty of the research lies in the research method using a Dynamic Panel Data, which has considered the effect over time. The results of this study are expected to be used as important input for policy makers in addressing the impact of IFRS adoption on the quality of corporate financial reports.
Analisis Faktor yang Berpengaruh pada Kecenderungan Kecurangan Akuntansi (Fraud): Studi pada LPD Kecamatan Tabanan Putu Dian Pradnyanitasari; Ni Made Intan Priliandani; I Ketut Puja Wirya Sanjaya
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 9 No 1 (2021): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2021
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v9i1.2306

Abstract

The purpose of this paper is to examine the influence of the suitability of compensation, internal control of cash and individual morality to the tendency of the accounting fraud (fraud). There were 36 respondents who were workers in LPD Tabanan Regency using purposive sampling and multiple linear regression analysis was used to answer the research hypothesis. The study found that all the factors tested had a negative effect on the tendency of accounting fraud (fraud).
Faktor-faktor yang Mempengaruhi Kepuasan dan Loyalitas Pelanggan di Restoran selama Pandemik Covid-19 Kezia Stevany; Axel Gian Aditama; Agrita Alba Rosalina; Felicia Tri Sulistyo; Valerian Andre; Istijanto Istijanto
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 9 No 1 (2021): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2021
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v9i1.2650

Abstract

Research on customer loyalty in the fast food restaurants in JABODETABEK is still scarce despite the increase in fast food consumption in Indonesia. Moreover, there has been no research on fast food restaurants during COVID-19 pandemic in JABODETABEK. The purpose of the study is to analyze the effect of food quality, price, location and environment, service quality, social enjoyment, cleanliness on customer satisfaction and the effect of customer satisfaction on consumer loyalty in the fast food restaurants in JABODETABEK during COVID-19 pandemic. Data collection techniques using Google Forms. There were 341 respondents chosen by purposive sampling technique as samples of this study. Methods of data analysis using SPSS version 26. This study found that food quality, price, service quality, social enjoyment, and cleanliness had a positive effect on customer satisfaction with cleanliness being the most influencing factor of customer satisfaction. On the other hand, location and environment had insignificant effect on customer satisfaction. Meanwhile, customer satisfaction has a positive effect on customer loyalty in the fast food restaurants in JABODETABEK.
Intensitas Inovasi Bisnis dalam Bisnis Jasa Kreatif di Indonesia Mien Mien; Chrisanty Victoria Layman
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 9 No 1 (2021): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2021
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v9i1.2797

Abstract

In Indonesia’s New Normal era, creativity is an important aspect for businesses. Previous research suggests the relationship between team support, individual perceptions, the intensity of team and company innovation on students who have entered the world of work. This study explores the effect of individual perceptions, perceptions of team support on the intensity of service business innovation which is mediated by the intensity of team innovation. Data collection was carried out by distributing online questionnaires to 204 employees who work in creative industry service businesses in Indonesia. The study found that perception of individual creativity skills had a positive effect on perceptions of team support for innovation, and perceptions of team support for innovation had a positive effect on the intensity of company innovation. Furthermore, the relationship between perceptions of team support for innovation and entrepreneurial firm innovation intensity is partially mediated by team innovation intensity.
Strategi Meningkatkan Kompetensi Mahasiswa Dibidang Akuntansi Melalui Metode Problem Based Learning Pada Politeknik Negeri Batam Nanik Lestari
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 9 No 1 (2021): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2021
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v9i1.2829

Abstract

This study aims to provide empirical evidence regarding the implementation of the Problem Based Learning (PBL) method in the Cost Accounting course, majoring in Business Management, Politeknik Negeri Batam. This research data used primary data and data collection techniques using a questionnaire which is distributed via the google from. The questionnaire was divided into 6 parts, namely the characteristics of the respondents, student attitudes, lecturers' responses to PIC PBL, time, reports and constraints in implementing PBL. The sample that was collected by the author was 55 respondents who were students who had taken cost accounting. The analytical method uses descriptive analysis. The results of this study are as follows: First, the implementation of PBL is a collaboration between the business management department, the engineering department and the electrical and mechanical department. The results of this collaboration obtained 17 products and services which were used as objects for implementing PBL with the output in the form of Cost of Production (HPP) for these objects. So the implementation of PBL was followed by 55 students and 17 lecturers of PIC PBL. Second, as many as 98% of students like or are interested in the topic or case study used during PBL and have been in accordance with the lecture contract or RPS. So as many as 98% are very enthusiastic about having discussions with their groups and the frequency of discussion was held more than 3 times. Third, Lecturers of PIC PBL in responding to students to make observations for less than 1 day or the same day were 73%. Likewise, as many as 93% of the completeness of data information, business processes and data accuracy provided by PBL PIC lecturers. Fourth, as many as 83% needed 3-5 weeks for the implementation of PBL. Fifth, overall (100%) the PBL reporting process uses templates and presentations as well as social media which can be used as a media for disseminating PBL information. Finally, the obstacles during the implementation of PBL are in the form of communication, cooperation, completeness of information and contribution / division of tasks between group members.
Pengaruh Electronic Word of Mouth terhadap Minat Beli pada Media Sosial Twitter di Jawa Barat dan Dki Jakarta Arianis Chan; Eliezer Eramukti Handoko; Lina Auliana
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 9 No 1 (2021): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2021
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v9i1.2837

Abstract

This study aims to determine the influence of electronic word of mouth of @NetflixID on buying interest through a survey of Twitter users in West Java and DKI Jakarta. The object is electronic word of mouth (independent variable) and buying interest (dependent variable). The research method used is descriptive verification analysis with a survey design to 101 Twitter user respondents who read tweets of @NetflixID in West Java or DKI Jakarta. The questionnaire used to measure the influence the electronic word of mouth by @NetflixID on buying interest. The results showed there was a strong and positive relationship between electronic word of mouth on buying interest on @NetflixID. Expressing positive feelings was the the highest percentage dimension for the electronic word of mouth variable, buying interest has the highest percentage on the variable interested to try and want to buy.

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