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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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Customer Preferences for Using the Gojek Application: A Conjoint Analysis Study Syafrina, Mia; Renny, Kristina
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.v12i1.8223

Abstract

This research aimed to understand and determine customers' preferences for the first ride-hailing application named Gojek. Product attributes were used as independent variables, and categorized into three indicators: product quality, product features, and product design attributes. Preferences were determined by measuring utilities and importance values using the conjoint analysis method. The population of this research comprised Gojek application users in Batam, with 160 respondents determined by using a rule of thumb specified for conjoint analysis. Data were collected through an online questionnaire and processed using SPSS 22. The research results indicated that among the three indicators of product attributes, product features dominated the respondents' preferences, as evidenced by having the highest importance value, with the GoPay payment feature level being the most preferred. In second place was product quality, with data security and privacy as the preferred attributes at that level. Product design was consequently ranked last with the lowest importance value, and ease of use was the most preferred attribute.
Marketing Capability and Creativity and Innovation on the Success of Community MSMEs: (Study on MSMEs Assisted by PT Pertamina Refinery Unit (RU) II Sei Pakning) Mandataris, Mandataris; Kasmiruddin, Kasmiruddin; Ruzikna, Ruzikna; Safitri, Syofiatul
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 12 No. 2 (2024): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2024
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v12i2.4755

Abstract

The purpose of this research is to find out and see the influence of marketing ability and creativity and innovation on the success of community MSMEs (study on MSMEs fostered by PT. Pertamina RU II Sei Pakning). Sampling was done by proportional stratified random sampling. Methods of data collection is done by observation, questionnaires, interviews and documentation. The data analysis technique used is descriptive statistics and inferential statistics. The results showed that the marketing ability of MSMEs was still constrained in terms of distribution. The creativity of MSMEs is also not so good, because of the doubts of MSMEs to produce new products and the lack of ability to find solutions to the problems they face. The results of the study also stated that the ability of marketing, creativity and innovation to have a positive and significant influence on the success of MSMEs fostered by PT. Pertamina RU II Sei Pakning.
Faktor-Faktor yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah Kota Batam Dwitania Putri, Raja Hamizah; Hasanah, Afriyanti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 12 No. 2 (2024): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2024
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v12i2.4877

Abstract

This research aims to test factors that can affect the quality of information in local government financial statements or LKPD of Batam City. Independent variables in this research are competencies, regulation, and politics. This research used questionnaire data from Head of Finance of Satuan Kerja Perangkat Daerah or SKPD in Batam City with a total of 44 respondents. This research used multiple linear regression analysis with SPSS application. This research found that partially, the quality of information in LKPD can be influenced by competencies and regulations but not by politics. Moreover, simultaneously, competencies, regulation, and politics affect the quality of information in LKPD by contributing 67.9% of influence on LKPD.
Tata Kelola Perusahaan dan Leverage Terhadap Financial Distress Di Bursa Efek Indonesia Go, Owen Tamashi; Wijaya, Liliana Inggrit; Muhardi, Werner Ria
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 12 No. 2 (2024): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2024
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v12i2.6864

Abstract

By developing a bankruptcy model with data from non-financial sector businesses registered on IDX for the years 2017"“2021, this research seeks to explore the impact of corporate governance and leverage. A quantitative method with a logistic regression model was applied. The final sample contained of 349 firms from the non-financial sector, with 1745 observations. According to the findings, leverage, institutional ownership, and board size are variables that the model takes into account. Meanwhile, managerial ownership, independent commissioner, firm size, and firm growth have no significant effect. Although not all variables included in the model are significant, insignificant variables are still present to improve the prediction model's accuracy. The findings revealed that this destruction model was 75.6% accurate.
Business Model Design for The Tax Application Service Provider (PJAP) Polibatam Startup Through the Business Model Canvas Rahmadani, Ana Fadilah; Ulfah, Mutia; Arniati, Arniati; Hasanah, Afriyanti; Anjelina, Anjelina; Kurniawan, Dedi; Lanniari, Rizki
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 12 No. 2 (2024): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2024
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v12i2.6955

Abstract

This research focuses on designing a business model for Start-up Penyedia Jasa Aplikasi Perpajakan (PJAP) Polibatam. PJAP Polibatam is a startup that focuses on tax education, creating the first and only educational version of a tax reporting application in Indonesia. As a new business, PJAP Polibatam needs to adapt to compete and operate in the long term. Therefore, this study aims to analyze and design the business model of PJAP Polibatam using the Business Model Canvas (BMC) approach. The research method employed is descriptive qualitative, with data obtained through desk research, market validation, and interviews. Subsequently, SWOT analysis, the Four Action Framework, and Porter's Five Forces analysis are conducted. The startup PJAP Polibatam holds significant potential in supporting tax education in Indonesia. With a strong vision and mission, as well as support from relevant stakeholders, this startup has the opportunity to become a pioneer and leader in providing innovative and effective educational tools for tax learning through its educational version of tax application. Market validation indicates a genuine interest and demand from educational institutions for the educational version of tax application.
The Role of Vocational Accountants To Support SDG's Through Green Accounting Armadhana, Annisa Nur Maghfirah; Wati, Ririn Reyna; Rahmatullah, Sri Wahyu; Wijayani, Dahyang Ika Leni
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 12 No. 2 (2024): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2024
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v12i2.7079

Abstract

This study intends to determine the role of accountants in supporting Sustainable Development Goals (SDGs) and to what extent vocational education prepares accounting graduates in establishing green accounting as an effort to support the achievement of SDGs. The research method employed is qualitative descriptive, employing literature review and content analysis. The research findings conclude that accounting education plays a crucial role in achieving SDGs, particularly in vocational education. However, out of the 19 polytechnics in Indonesia that provide business/accounting programs, only 2 of them have courses specifically related to green accounting. This indicates both challenges and opportunities for vocational colleges in preparing their graduates to have skills related to sustainable accounting or green accounting. One of the efforts that can be undertaken is implementing an update to the curriculum with a focus on sustainability accounting and ensuring that accounting graduates have competencies related to green accounting.
Do capital participation and omzet increase the profit of Village-Owned Enterprises? Azhari, Azhari
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 12 No. 2 (2024): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2024
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v12i2.7145

Abstract

Capital participation and omzet are considered important factors that affect the financial performance ofBUMDES (Village-owned enterprises), especially the profits generated. This study aims to examine the effect of capital participation and omzet on BUMDES profits. The method used is secondary data analysis and survey of BUMDES in Aceh Province, Indonesia. Data is taken from BUMDES' financial statements and survey results that ask about capital participation, omzet, and profit. Descriptive statistical analysis and multiple linear regression are used to analyze the data. The results showed that capital participation has a positive influence on BUMDES' profits. Greater capital participation gives BUMDES greater capital to develop their business, which in turn can increase revenue and profits. In addition, omzet also has a positive influence on BUMDES' profits. The practical implication of this research is the importance of the government and other stakeholders to support capital participation and increase the omzet of BUMDES as a strategy to improve the economic welfare of rural communities.
Green Accounting Disclosure and Its Effect on Financial Performance of Mining Company Destiana, Rizka; Simorangkir, Bella Rizky Anggraini
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 12 No. 2 (2024): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2024
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v12i2.7905

Abstract

This research examines the influence of environmental costs, environmental performance, and environmental disclosure on financial performance in the mining industry. The population in this study comprises all mining companies listed on the Indonesia Stock Exchange during the period 2018-2022. By using a purposive sampling method, 15 companies meet the criteria with a total of 175 data sets. Quantitative data analysis was employed in this study using time-series data. Data collection method utilized in this research was a documentation method. The analytical tool in this study is the multiple regression analysis. In this study, data is processed by using the SPSS program. The primary contribution of this research is to underscore the importance of effective environmental management within the context of the mining industry. The research findings indicate that environmental costs have a negative influence on financial performance, while environmental performance and environmental disclosure have a positive influence on financial performance.
Impulse Buying Behaviour in Live Streaming Shopping Using the Stimulus-Organism-Response Framework Zhafirah, Sasqia; Mulyaningtyas, Dian
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 12 No. 2 (2024): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2024
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v12i2.8124

Abstract

The aim of this study is to identified the influence between individual characteristics variables, situation stimulus, social media, digital marketing, which influence the implicit purchasing behavior variable (Y) in live streaming shopping with hedonistic motivation. (Z). Samples were taken from as many as 150 respondents, processing data using Smart PLS. The results of the t (significance) test show that individual characteristics, situation stimuli, and digital marketing have a positive and significant influence on implicit purchasing behaviour in live streaming purchases, social media have a negative and significant impact on implied buying behavior in steaming live purchases. Results of the analysis of variables show hedonistic motivation can affect individual characteristic, incentives in situations, Social media, digital marketing on the results of implicit buying behaviours in live stream purchases have a significant positive influence, and hedonist motivations can affect the perception of facility for implicit shopping behaviors in live streaming purchases with a positive, significant impact.
Analysis of Raw Material Inventory Planning to Minimise Stock Out and Stock Out Cost Using Min-Max and Eoq Methods at PT XYZ Fauziah, Salsabila Nurul; Hati, Shinta Wahyu
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 12 No. 2 (2024): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2024
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v12i2.8387

Abstract

PT XYZ is a manufacturing company that produces and sells wire harnesses for automotive vehicles and related components. There are various types of raw materials in wire harness assembly. Therefore, raw material control planning is important to avoid stock outs and waste of costs. This quantitative descriptive research aims to determine the minimum and maximum inventory limits so that stock outs do not occur, as well as determine the optimum number of orders and the amount of costs that can be saved so that there is no waste of costs. The data analysis techniques used are first, min-max analysis by calculating the minimum and maximum inventory, safety stock and reorder point. Second, EOQ analysis by knowing the annual demand or need for raw materials, the amount of ordering costs and storage costs. The results of the calculation with min-max obtained minimum stock limits (reorder point) terminal A, terminal B and wire A respectively 913 m, 702 m and 1,104 m, maximum limits 1,826 m, 1,405 m and 2,208 m. Based on EOQ calculations, the optimum values are 4,055 m, 2,287 m and 3,911 m. These results can help save costs for each material by 41%, 2% and 6%.

Page 29 of 33 | Total Record : 321

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