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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 Sensitivitas Etis Mampu Memoderasi Hubungan antara Kecintaan terhadap Uang dan Machiavellianisme terhadap Persepsi Etis Mahasiswa Akuntansi? Tsaniah, Firza Sri Churniyatuts; Wuryaningsih, Wuryaningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 11 No. 2 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i2.6286

Abstract

Penelitian ini menguji pengaruh moderasi sensitivitas etis terhadap hubungan antara cinta uang dan Machiavellianisme terhadap persepsi etis mahasiswa. Penelitian ini adalah survei yang dilakukan pada 150 mahasiswa Akuntansi di UIN Maulana Malik Ibrahim Malang. Untuk mengolah data yang diperoleh dari penelitian ini, model efisiensi struktur dengan persegi paling kecil (SEM-PLS) digunakan. Hasil penelitian menunjukkan bahwa kecintaan kepada uang kecintaan terhadap uang tidak mempengaruhi persepsi etis mahasiswa akuntansi; Machiavellianisme, di sisi lain, mempengaruhi persepsi etis mereka. Selain itu, telah terbukti bahwa sensitivitas etis mampu memoderasi hubungan antara persepsi etis dan machiavellianisme, tetapi tidak mampu memoderasi hubungan antara kecintaan terhadap uang dan persepsi etis.
Analysis of Safety Inventory Control on Wiring Harness Components with ABC Analysis, Economic Order Quantity, and Reorder Point Methods at PT XYZ Setiawan, Muhamad Yusuf; Hati, Shinta Wahyu
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 11 No. 2 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i2.6377

Abstract

PT XYZ is a manufacturing industry that produces wiring harness for suzuki, daihatsu, and toyota products. Supporting materials in the assembly of wiring harness consist is various types. Therefore, controlling material inventory is important to do so that there is no excess inventory or overstock. This type of research is descriptive quantitative with the aim of knowing the value of material use and investment absorption, optimum order quantity, and reorder time. The classification results using the ABC analysis method obtained materials included in group A consist of 3 types of materials with 76,94% usage and 47,0% investment absorption. Group B consists of 4 types of materials with 21,12% usage and 39,2% investment absorption. Group C consists of 7 types of materials with a usage of 1,94% and investment absorption of 13,8%. Based on the EOQ calculation, the optimum ordering value for group A materials varies from 2.909-4.399, and the reorder point or ROP varies from 1.234-2.371. This research is expected to reduce excess inventory or overstock that occurs in the company.
Conversion Rate: Digital Analytics on Online Food Delivery Platform Customers Margarena, Agung Novianto; Malina, Mayang Hema; Arum, Maliana Puspa
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 11 No. 2 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i2.6446

Abstract

The purpose of this research is to analyze the factors that cause conversion rate. This research combines attributes from Pee et al (2018), Cho (2015) and Kapoor dan Vij (2018) as a novelty in the model development base for measuring conversion rates. This research is classified as descriptive quantitative research with a sampling technique using snowball sampling of 110 respondents who use online food delivery (OFD) applications in Surakarta City. The results showed that collaborative design and delivery service had a significant effect on conversion rate. While visual design, information, and navigation attributes do not have a significant effect on conversion rate. This study recommends application service providers to improve cashback money, points, and order tracking services.
Readiness of Accountans in XBRL: (Evidence from Indonesia) Sumiyati, Sumiyati; Khairiansyah, Khairiansyah; Ridwan, Muhammad Qomaruddin; Ikhlash, Muhammad
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 11 No. 2 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i2.6525

Abstract

The study aims to determine management's understanding of Extensible Business Reporting Language (XBRL) and investigate the extent to which companies are prepared to adopt Extensible Business Reporting Language (XBRL) as a form of internet-based financial reporting for internal and inter-organizational use of the Technological-Organizational-Environmental (TOE) Framework. This survey is for accountants in Indonesia, totalling 100 people. The data analysis technique in this study uses the structural equation model (SEM) to examine the contracts from the TOE Framework. This theory is used to describe a company's readiness to adopt XBRL as measured by relative usefulness (relative advantage), flexibility (compatibility), and complexity (complexity); organizational constructs, namely expertise (skills) and learning from external sources (learning from external sources); and environmental constructs that are influenced by mimetic pressure, coercive pressure, and normative pressure. The expected results of the TOE Framework can explain the company's readiness to adopt XBRL. The implications of this research provide an overview of the behaviour of accountants in Indonesia in adapting to technological changes.
The Effect of Preliminary Return of Excess Value Added Tax on Value Added Tax Revenue: (Case Study of KPP Pratama Boyolali) Tjandra, Ronowati; Fajri, Ul'Ulya Zuhrufi; Muid, Dul; Astuti, Ratna Puji
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 11 No. 2 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i2.6698

Abstract

This study aims to determine the suitability of the process flow of filing a preliminary tax return at KPP Pratama Boyolali under current regulations and provide evidence of the effect of preliminary tax returns on the annual tax revenue of KPP Pratama Boyolali. This research is a mixed method research. The data collected are data derived from interviews and document studies. This research uses analysis techniques in the form of interactive model and simple regression analysis using SPSS statistical tools. The results showed that the preliminary refunding process of Value Added Tax in KPP Pratama Boyolali was according to the existing regulations and the variable preliminary refunding of Value Added Tax had no significant effect on Value Added Tax revenue.
B2B Sales Meeting Course as an Effort to Build Student Sales Skill Hidayat, Hajan; Zuliarni, Sri; Sari, Desi Ratna; Hati, Shinta Wahyu; Naysila, Assyfa; Putri, Aprilia Prastiana
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 11 No. 2 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i2.6891

Abstract

Appropriate and effective learning methods are needed that are truly able to develop sales skills, especially Business to Business (B2B) sales. This study aims to empirically test how effective the Project Based Learning B2B Sales Meeting organized by the Applied Business Administration Study Program is in improving student sales skills. The method used to answer research problems is Quasi Experiment method. The results of hypothesis testing using the t-test showed that there were significant differences in the pretest and posttest scores of the research subject's sales skills and the posttest scores showed a higher value than the pretest scores. Thus PBL B2B Sales Meeting is effective in improving sales skills of research subjects. With the proven effectiveness of the PBL method, it is recommended that this method be applied in other courses.
Keterhubungan Kepercayaan pada Streamer dan Kepercayaan pada Produk dan Pengaruhnya pada Niat Beli dan Kesediaan Membayar Lebih Pengguna Live Commerce Slamet, Slamet; Indrawati, Iin Dyah
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 12 No. 1 (2024): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2024
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v12i1.6894

Abstract

Live commerce media facilitates more transparent trade. This research investigated how trust in a streamer affects trust in a product, as well as the influence on the trust factor on purchase intention and the willingness to pay more. This research fills two empirical gaps. First, the number of studies on live commerce user behavior is still limited. Second, previous research on live commerce is restricted to a single platform and a single product category. SEM-PLS is used for analysis on 956 live commerce user data. Trust in streamer is statistically supported to have a positive effect on trust in product. Streamer trust and product trust are statistically supported to have a positive impact on purchase intention and readiness to pay more. This research is anticipated to add to the academic literature and contribute to generalizing tests on all live commerce platforms and all product categories.
Unveiling The Potential of Culinary Msme's in Batam Through Precision Training Need Analysis Ulfah, Mutia; Oktarici, Eddo Nanda; Devano, Alrido Martha; Lawita, Nadia Fathurrahmi; Putri, Ancala Laras; Sabrina, Nova; Nurhasanah, Siti; van Vasten, Muhammad Barat; Sarah, May; Rahmadhani, Alyssia; Elsa, Fransiska
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 11 No. 2 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i2.6906

Abstract

This research aims to design an effective and targeted training program to uncover the skill and knowledge needs of Culinary SMEs in Batam City. The study adopts a qualitative descriptive research approach, with Culinary SMEs in Batam City serving as the informants. The research was conducted from August to November 2023, involving Bizhub Polibatam, Faculty Members, and Project Based Learning students from Department of Business Management. The research findings will be utilized as a reference by Bizhub Polibatam in developing relevant training programs to enhance the competitiveness of Culinary SMEs in Batam, thereby contributing positively to local economic growth. The pressing training needs identified for Culinary SMEs in Batam include Marketing and Digitalization Training, as well as Financial Management, preferably conducted in-person through seminars or workshops with a duration of 1-3 days.
Pengaruh Good University Governance dan Manajemen Risiko terhadap Kinerja Perguruan Tinggi Negeri di Indonesia Syahrir, Azhar; Siregar, Hermanto; Fahmi, Idqan; Mulyati, Heti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 11 No. 2 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i2.6924

Abstract

The performance achievement of State Universities (PTN) in Indonesia is measured based on Key Performance Indicators (KPIs) regulated in the Minister of Education and Culture's Decree Number 3 of 2021. The evaluation results for the year 2020 indicate that a significant portion of PTN's performance has not yet met the expected outcomes. The implementation of the Good University Governance (GUG) model and Risk Management in PTN is still limited in the existing literature. The research's objective is to examine the relationship between the implementation of GUG and Risk Management on the performance of PTN. The method employed is the Structural Equation Model based on variance, namely Partial Least-Squares. The analysis results are effective implementation of GUG enhances the quality of the curriculum and learning, as well as improves the governance quality of PTN. Additionally, Risk Management implementation has a positive impact on enhancing the quality of higher education graduates.
Analisis Proses Bisnis Departemen Warehouse & Logistic Menggunakan Metode BPI pada Perusahaan Manufaktur Mulyana, Andi Erna; Soleha, Dinda Fauziah Annisa
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 12 No. 1 (2024): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2024
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v12i1.7707

Abstract

The objective of this investigation is to assess the alignment of manufacturing company operations with the standards outlined in ISO 9001:2015, and subsequently modify organizational protocols to adhere to these standards. Business Process Improvement (BPI) methodology is employed as a framework to facilitate the examination, supplemented by the DMAIC approach for in-depth analysis. Utilizing the DMAIC methodology yields protocols that conform to the ISO 9001:2015 criteria, particularly focusing on the clauses pertaining to Product Identification and Traceability procedures. Amendments are implemented by incorporating the material delivery process flow and requisite control mechanisms to ensure the traceability of materials/subparts back to the company. Findings from this study indicate a necessity for procedural enhancements, specifically the inclusion of subcontractor preparation and workflow delineation, alongside adjustments to existing protocols to align with ISO 9001:2015 stipulations.

Page 28 of 33 | Total Record : 321

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