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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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Evaluasi Sistem Penilaian Maturitas Sistem Pengendalian Intern Pemerintah (SPIP) Pada Pemerintah Daerah Mukhlis Mukhlis; Sumirah Sumirah; Adhitya Latif Prahesta
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.v9i1.2924

Abstract

The purpose of this research is to identify problems existing in the maturity assessment system of Government Internal Control System (SPIP) based on the Regulation of the Head of Finance and Development Supervisory Agency (BPKP) Number 4 of 2016 and provide the solutions. The research method was qualitative, using primary data through interview and focus group discussion. Secondary data were in the form of laws and regulations, guidelines, as well as maturity assessment instrument for SPIP. The data analysis used an interactive model. This research found that the current assessment system did not direct the assessment team and quality assurance team to perform an analysis of relationship among SPIP indicators and between SPIP indicators and other governance indicators. In addition, the scoring system is considered to be emphasized more on the fulfillment of administrative evidence rather than the substance of the assessment. Therefore, the assessment system should consider the relationship of variables in the assessment process and put forward the substance of the assessment rather than the completeness of documentation. Keywords: SPIP, control, measurement, maturity
Inovasi Disruptif Gojek Indonesia Fahmy Radhi; Fani Pramuditya
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.v9i1.2963

Abstract

This study analyzes Gojek's business as a part of disruptive innovations based on the original theory and principles developed by Clayton Christensen and discusses factors that driven Gojek to become disruptive innovation. In-depth interviews with Gojek’s employees were conducted to collect the data. The research finds that Gojek can be categorized as a disruptive innovation that successfully transformed the market. Innovation is the core culture of the organization, which leads the company to disrupt the market successfully. Several internal and external factors, such as leadership, organizational structure and culture, external funding, undeveloped law, customer needs, and internet penetration, have proven to support and accelerate Gojek as a disruptive innovation.
Voluntary Disclosure Pada Perusahaan BUMN di Indonesia Yogaswara Margamiharja; Dedik Nur Triyanto
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.v9i1.2982

Abstract

This study aims to determine the effect of public ownership, board of commissioners, independent commissioners, and audit committee on the extent of voluntary disclosure in state-owned companies listed on the Indonesia Stock Exchange for the period 2017-2019. The research was conducted on 20 state-owned companies listed on the IDX in 2017-2019. The research data were obtained from the annual reports published by the respective companies. The research method used is panel data regression analysis. The results of the study indicate that the board of commissioners variable has a positive effect on the extent of voluntary disclosure. Other variables, namely public ownership, independent commissioners, and audit committee do not affect the extent of voluntary disclosure. This research can be used as a reference for company stakeholders to consider the number of commissionerss in considering the extent of voluntary disclosure. Keywords: Extent of voluntary disclosure, public ownership, board of commissioners, independent commissioners, audit committee.
Peranan Audit Internal Dalam Mewujudkan Pelaksanaan Good Corporate Governance Pada Politeknik Negeri Batam Gita Anadia Maulina; Dwi Kartikasari
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.v9i1.2988

Abstract

Politeknik Negeri Batam is the only vocational government-owned higher education in the free trade area of Batam, Bintan, and Karimun, in the province of Riau Islands, which must implement Good Corporate Governance in accordance with the established principles and guidelines set by National Committee on Governance Policy (KNKG). Internal audit is one of the elements in Good Corporate Governance and has a role in overseeing management implementation and any practice carried out by the institution. Therefore, this study aims to describe the implementation of Good Corporate Governance in Politeknik Negeri Batam and to know the role of internal audit in realizing the Good Corporate Governance. The analytical method used in this research is descriptive qualitative method with data collected from observation, interviews and documentation. The results of this study is Politeknik Negeri Batam has implemented Good Corporate Governance according to applicable rules. Furthermore, internal audits play an important role in realizing the Good Corporate Governance of Politeknik Negeri Batam.
Stock Price dan COVID-19 : Sebuah Studi Perbandingan pada Sektor Perbankan Indonesia Elliv Hidayatul Lailiyah; Arfiana Dewi; Rita Nataliawati
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.v9i1.3149

Abstract

The COVID-19 pandemic has had an impact on every sector of life, including the world of capital markets and banking. This study aims to analyze the events of the COVID-19 pandemic on stock prices. This study uses a comparative study by comparing the stock prices of banks into three periods. The comparison period used is before COVID-19 hit Indonesia, when the first case of COVID-19 was announced in Indonesia (t+1) and after the first case, when the COVID-19 vaccine was first discovered (t+1). This study uses banks listed on the Indonesia Stock Exchange with the top ten largest assets in the first quarter of 2020. Data analysis uses the Paired Samples T-Test. The results of the study show that there are differences in stock prices before COVID-19 hit Indonesia and during the first case of COVID-19; there is a difference in stock prices when the first case of COVID-19 was announced in Indonesia and after the first case of COVID-19; and there is a difference in stock prices before COVID-19 hit Indonesia and after the first case of COVID-19 was announced in Indonesia.
Cost Budget Variance Seto Sulaksono Adi Wibowo; Dwi Amelia Putri; Yosi Handayani
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.v9i1.3154

Abstract

The research was conducted at the Scanner Engineering Department of PT Epson Batam. The topic is written about budget management for repair and maintenance (die & mold) costs with the aim of knowing how to minimize the variance between budgeted costs and their realization. Data collection methods used in this study were interviews, observation, and documentation, and descriptive and quantitative methods were used for data analysis. The existing budgeting system in the Scanner Engineering Department has been carried out correctly and effectively met the objectives, but overall during the 2018 fiscal year there were budget inefficiencies. Based on observations, it is known that from the budget made there are still differences (favorable variance and unfavorable variance). Where the difference arises due to unexpected costs for damaged equipment, the difference between the scheduled repair time (service) and the reality, as well as delays in sending invoices or debit notes.
Application Of CPM Methode (Critical Path Methode) In Controlling The Time 100 Teus Contrainer Ship Hull Construction Project Mia Syafrina; Fandy Bestario Harlan
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.v9i1.3194

Abstract

Construction projects are generally the most high-risk businesses, especially shipbuilding projects. Efforts to reduce the risk can be done by minimizing the potential risk. This study aims to see potential high risk and prevent delays in the completion of ship construction using the Critical Path Method CPM at PT. XYZ. By using the Critical Path Method CPM critical paths can be given more attention so that they will not interfere ship construction projects. In addition, it is also a form of anticipation if there is a delay, it is possible to reschedule.
Retribusi Pengelolaan Sampah Dalam Menakar Kesiapan Diet Sampah Plastik Warga Batam Adi Irawan Setiyanto; Riri Zelmiyanti; Arif Darmawan
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 9 No 2 (2021): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2021
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v9i2.2839

Abstract

One of the regional revenues comes from regional levies, the total regional fees for the city of Batam in 2018 amounted to 94,581,392,967.00 while in 2019 it decreased to 90,511,150,389.64 (Batam City RAPBD Report). The garbage retribution collected for the Batam community ranges from Rp. 7,000 to Rp. 50,000 depending on the building area, the rules for the cost of waste retribution are regulated in the Batam City Garbage Regional Regulation. One of the levies is used for waste management. When viewed from the budget provided by the Batam city government through the Environmental Service (DLH) of 97 billion for waste management in Batam during 2017. This study aims to see the behavior of the Batam community in waste management and the readiness of Batam citizens in implementing a plastic waste diet. The method used in this research is descriptive analysis by observing and distributing questionnaires. The practical benefits that are wanted after conducting research to encourage people to reduce the amount of waste production and are useful for policy makers in evaluating policies that have been implemented. The waste produced by the community is around 0.5 kg to 7 kg per day. From the data obtained, 74% of Batam people use waste management services. As many as 209 respondents or 52.3% of the people of Batam understand the term plastic diet, almost half of the people do not know about the plastic diet. 92.8% of Batam people know about the dangers of plastic waste for the environment, so it takes maximum effort so that people know how to reduce plastic use. The main problems in waste management stem from: waste taken by officers is not sorted, lack of counseling from waste managers. 98% of respondents are willing to reduce plastic waste, therefore the government must continue to socialize ways to reduce plastic use.
Investigating the Export Competitiveness of Indonesian Automobile in the Middle-East Countries Abi Revyansah Perwira
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 9 No 2 (2021): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2021
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v9i2.2889

Abstract

Since the automobile is one of Indonesia’s value-added commodities with the highest export potency, this paper attempts to investigate the competitiveness of Indonesian automobile in the Middle-east countries by employing the RSCA index and the EPD. The RSCA indices from the selected Middle-east countries reveal that the Indonesian automobile has a comparative advantage in Bahrain, Kuwait, Lebanon, Oman, Qatar, SA, and the UAE while Egypt and Jordan show a comparative disadvantage. The export competitiveness stability has medium to extreme fluctuations, particularly in Lebanon and the UAE, and shows an increasing trend only in Jordan and Qatar. The EPD matrix displays that Indonesia has Rising Star positions in Bahrain, Kuwait, Lebanon, Oman, and SA. While Falling Star positions are shown in Egypt, Jordan, Qatar, and the UAE. Indonesia should focus on SUV export development since this model has the highest demand in the Middle-east countries.
Corruption from Fraud Theory Perspective Efrizal Syofyan
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 9 No 2 (2021): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2021
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v9i2.2955

Abstract

This study aims to analyze the corruption phenomena from a fraud theory perspective. Primarily, we examine the effect of greed, opportunity, need, and Capability on corruption behavior. The sample of this study was 31 corrupt inmates in the Padang II-A prison in Indonesia. The results showed that greed and opportunity affect corruption. But we found that need and Capability did not affect the corruption. This finding implies the body of knowledge that fraud theory may explain the corruption phenomena. This study also has a contribution to the regulators and government.

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