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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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Supply Chain Management Efficiency Measurement Using Value Stream Mapping Method to Reduce Production Waste PT Tirta Investama Permata, Nia Sastra; Suroso, Muhammad Suryo Panotogomo Abi
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.v12i2.8435

Abstract

PT Tirta Investama is a prominent Indonesian enterprise specialising in mineral water under the Aqua brand. This study aims to ascertain the nature of its waste using Value Stream Mapping methodology to assess supply chain management. A comparison of the current and future state maps shows how the Value Stream Mapping (VSM) method for measuring Supply Chain Management (SCM) has enhanced efficiency at PT Tirta Investama. The State Map showed that VA accounted for 40% of process time, and NVA accounted for 3,780 seconds. 60% of the process.By contrast, the Future State Map demonstrates a big increase in value-added activities (VA), which now account for 75% of total process time. Non-value-added activities (NVA) have dropped significantly to 25%.
The Role of Investment Motivation in Financial Literacy and Women's Behavior Marpaung, Arif Pratama; Muhammad, Idhamsyah; Hamdani, Rizki; Hafiz, Muhammad Shareza; Sani, Agus
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.v12i2.8521

Abstract

This study explores how financial literacy, financial education, and self-control affect investment motivation and financial behavior among women in Medan, Indonesia. A total of 270 participants responded to a structured questionnaire, distributed three times from February to June 2024, covering five key areas: financial behavior, investment motivation, financial literacy, financial education, and self-control. Using Partial Least Squares Structural Equation Modeling (PLS-SEM) for analysis, the findings reveal that both financial literacy and education significantly enhance investment motivation and financial behavior. Higher education levels correlate with better financial literacy, resulting in more strategic investment decisions. Although many respondents allocate a significant portion of their income to monthly expenses, those with higher financial literacy manage their finances more effectively. However, the study finds no significant impact of self-control on investment motivation and financial behavior, possibly due to the respondents' younger age and lower income. This research underscores the importance of financial literacy and education in shaping financial behavior.
Awareness and Responsibility of Food Waste Behavior among College Students Chandra, Alhapen Ruslin; Lita, Ratni Prima; Ma ruf, Ma ruf; Sari, Dessy Kurnia
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.v12i2.8816

Abstract

Indonesia is facing a substantial issue of food waste. It contributes to environmental problems and loosens up the economy of the country. This study aimed to investigate the food waste behavior of college students as part of young consumers, because consumer behavior established during youth could influence their behavior in the later stages of life. Based on the Norm Activation Model, the research framework was evaluated using structural equation modelling. The result revealed that college students' awareness of consequences and their ascription of responsibility for food waste had a significant impact on their personal norm, which in turn influenced their intention to prevent food waste. The findings are useful to develop strategies to minimize food waste, particularly among student in higher education institution.
Evaluasi Pemilihan Supplier Komponen Sistem Pneumatik dalam Manajemen Pemeliharaan dengan Menggunakan Analytical Hierarchy Process pada Pabrik Kemasan Kertas Ramadhania, Sherin; Suroso, Muhammad Suryo Panotogomo Abi; Permata, Nia Sastra
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.v12i2.8830

Abstract

To ensure the continuity of the production process, it is essential for the company to focus on maintenance management, particularly in selecting high-quality pneumatic system components with a long lifespan. This study aims to determine the criteria and weights for choosing suppliers of these components in a paper packaging manufacturing. The supplier alternatives evaluated are PT. SMCAI, PT. FI, and PT. RMW, using the Analytical Hierarchy Process (AHP). The analysis of the four criteria reveals the following weights: cost (0.46), quality (0.23), service (0.16), and delivery (0.15). Based on these evaluations, PT. SMCAI ranks highest with a weight of 0.41, followed by PT. FI at 0.40, and PT. RMW with the lowest weight of 0.19. These results guide the company in selecting the most suitable supplier to maintain smooth production operations.
CEO Characteristics, Board Gender Diversity, and ESG Performance: Evidence from Indonesia Rahman, Zulfa Devina; Samiono, Bambang Eko; Gemilang, Reza Putra
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.v12i2.8912

Abstract

This study examines the impact of CEO characteristics and gender diversity on corporate ESG performance, focusing on Indonesian companies. The independent variables include CEO age, CEO tenure, CEO's technical or scientific expertise, female leadership in the board of directors, and female leadership in the board of commissioners. ESG performance measured by the ESG Risk Rating provided by Sustainalytics. A total of 262 samples were analyzed using a random effects panel data model (REM) with STATA 15. The results indicate that CEO age, CEO tenure, CEO's technical or scientific expertise, and female leadership in the board of directors do not significantly affect ESG performance. However, female leadership in the board of commissioners is found to have a significant impact. The findings suggest that increasing female representation on the board of commissioners can play a crucial role in reducing ESG risks, offering practical insights for policymakers and businesses aiming to enhance sustainability practices.
Dapatkah Budaya Organisasi Memoderasi Hubungan antara Motivasi dan Kinerja Auditor pada Kantor Akuntan Publik di Indonesia? Jannah, Izzatul
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.v12i2.8943

Abstract

A good quality audit is certainly the result of a good audit performance. Therefore, it is important to know the factors that influence auditor performance. This research examines whether auditor motivation can affect their audit performance and whether organizational culture can moderate auditor motivation toward their audit performance. This research uses a quantitative method with data sources in the form of questionnaire results from 196 auditors of Public Accounting Firms in Indonesia. The data in this research were processed using the PLS-SEM model with the help of SmartPLS 4 software. The research's results indicate that motivation significantly positively affects auditor performance, and organizational culture can moderate the relationship between motivation and auditor performance.
The Effect of Mobile Banking Service Effectiveness in Improving Customer Transaction Convenience Ramadhani, Digita Desri; Kurniawan, Dedi
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.v12i2.8947

Abstract

The aim of this research is to investigate how customer interest in using mobile banking services is influenced by benefits, trust, and simplicity of use., especially on the experiences and difficulties faced by customers in using online banking services, with a focus on online payments, online fund transfers, online shopping and account mutation history monitoring. There are two main uses of variables to conduct research with the details of dependent variables being customer interest, while independent variables include benefits, trust, and ease of use. This study employs a quantitative methodology that makes use of the Slovin formula and primary data obtained from surveys. A total of 128 business management majors from Batam State Polytechnic's Managerial Accounting Study Program made up the study's sample. This study utilized multiple linear regression analysis, t-tests, and classical assumption tests as its primary data analytic methods. The findings revealed that consumer interest was positively influenced to a small extent by the benefit variable, significantly positively influenced by the trust variable, and significantly positively influenced by the ease of use variable.
Prediction of Financial Distress in Companies on The Indonesian Stock Exchange Sinarti, Sinarti; Nurfitriadi, Ayu
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.v12i2.8990

Abstract

This research aims to determine the potential profit and cash flow by using the Altman Z-Score prediction model in predicting financial distress in manufacturing companies listed on the Indonesia Stock Exchange. Using the purposive sampling method, 98 manufacturing companies were obtained that were listed on the Indonesia Stock Exchange in the 2015-2019 period. The results of research on the sample show that profits and cash flow using the Altman Z-Score prediction model can predict financial distress in manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2019 period.
Efforts to Increase Local Revenue with Local Tax Revenue Innovation, a Success Study of Tegal City Mukhlis, Mukhlis; Nabilla, Shafa; Sumirah, Sumirah; Setiyanto, Adi Irawan
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.v12i2.9019

Abstract

The success of the Tegal City Government to increase local revenue (PAD) can be a benchmarking for other local governments. Therefore, this study was aimed at describing and analyzing the innovations made by the Regional Finance Agency (BKD) of Tegal City in increasing local tax revenue in 2022-2023. The analysis used Roger's approach which includes four components: relative advantage, compatibility, complexity, and trialability. A qualitative research, this study used interviews, observation, and documentation to collect data, and the interactive model for data analysis. This study found three innovations made by the BKD of Tegal City: (1) electronification of local taxes, (2) Pick-up services for land and building tax (PBB) payments, and (3) tax-aware volunteers. The three innovations were successful and well accepted by the public because of giving benefits and convenience, meeting public need, and being practical to be done, tested and observed. Keywords: local revenue, local tax, innovation
Influence of Perceived Usefulness, Ease of Use, User Satisfaction, and Security Against Intentional Behavior Using GoPay E-Wallet Aini, Nur; Parinduri, Annisya Fitri Khairina
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.v12i2.9022

Abstract

This research aims to analyze the population of Batam City, especially application-based GoPay e-wallet users from Gen Z and Millennials (20-30 years). This research was also conducted to complement research on behavioral intentions when using the GoPay e-wallet by developing replication of previous research. This research uses perceived usefulness, perceived ease of use, perceived user satisfaction, and perceived security as independent variables and behavioral intention as the dependent variable. The population of this study consisted of residents of the city of Batam and used a purposive sampling technique so that the sample consisted of 100 respondents. The data analysis technique used is quantitative descriptive analysis. The data described was processed using SmartPLS 3.29 software. The research results show that perceived usefulness, ease of use, and user satisfaction influence behavioral intentions when using the GoPay e-wallet. However, perceived security does not influence behavioral intentions when using the GoPay e-wallet.

Page 30 of 33 | Total Record : 321

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