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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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Credit Risk Analysis of Indonesia Nickel Industry from Banking Financing Perspective Setiawati, Linda; Anggono, Achmad Herlanto
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.v12i2.9038

Abstract

At the beginning of 2023, local banks observed increased demand for loan facilities to finance the purchase of new nickel transportation vessels, such as tugboats and barges. Loan repayments are expected to come from payments made by mining companies to shipping companies, underscoring the urgent need for a comprehensive credit risk analysis of Indonesia's nickel industry. Research found that market risk of nickel is highly influenced by China, the largest buyer, driven by demand from the stainless-steel industry and the rapidly expanding EV industry. Commodity risk analysis shows from 2018 to 2023, nickel prices exhibited annual volatility of 50% (0.50). A stress test indicated that if nickel prices dropped to USD 13,011.50/ton, companies would be unable to meet debt obligations. Financial risk analysis shows in year of 2022 both ANTM and INCO recorded good financial conditions with healthy profit margin and decent financial ratio including CR (above 1.0 times), DER (below 220%), and DSCR (above 1.0 times).
Formulation Strategy for User Acquisition of Financial Digital Apps in Indonesia Largest Local Bank Yenita, Yenita
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.v12i2.5363

Abstract

This study aims to increase user acquisition of financial digital applications owned by one of the largest micro, small and medium banks in Indonesia. This study used a qualitative method, in which data collection was qualitative research methods where carried out using in-depth interviews. In addition, there are several analytical methods starting from SWOT analysis, IFE Matrix, EFE Matrix, Grand Strategy Matrix, and QSPM. The results of the analysis of the Grand Strategy Matrix show that Digital Finance Applications are in quadrant one position, where the strategic choices are Market Development, Penetration, and Product Development. After that, the final result of the analysis using QSPM is Market Penetration which has the highest rate, namely with TAS 6,700. With this market penetration, banks can include potential internal users who are already customers of the bank, and potential customers who will join as customers and application users. In addition, what can be done by the bank in the future is to provide things that can attract attention, namely to the social media community, holding events in areas that are still weak in user acquisition, and discount gimmicks, as well as promotions.
The Influence of Internet Service Provider (ISP) Service Quality in Indonesia on Consumer Loyalty Through Internet User Profiles Zuliarni, Sri; Arfina, Gita Rizkia
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 1 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i1.5078

Abstract

This study examines the effect of the quality of internet service providers (ISP) in Indonesia on consumer loyalty through the internet user profile. The population in this study are internet users and consumers (Telkomsel, Indosat, and XL) who have used the service provider for at least 1 year. The respondents used were 300 respondents located in Batam City, Indonesia. The sampling technique used was purposive method and quota sampling. This study aims to examine the dimensions of ISP service quality on consumer loyalty based on user groups (Light, Medium, and Heavy User). The data analysis technique used is SEM (Structural Equation Modeling) with SmartPLS, AMOS, SPSS, and JASP. The results of this study indicate that ISP service quality has a positive and significant effect on consumer loyalty in Indonesia. Meanwhile, the largest group of internet users is medium users.
Carrier Performance Evaluation at PT. XYZ Based on Vendor Performance Indicator (VPI) with the Analytical Hierarchy Process (AHP) Method Khairani, Rizky; Jessica Olifia
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 1 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i1.7791

Abstract

XYZ is a manufacturing company in the household electronic appliance industry that collaborates with several carrier vendors to support smooth goods delivery. These carriers include CMA, MAERSK, COSCO, HMM, and SEALAND ASIA. The problem occurring in PT. XYZ's shipping process is that some containers owned by the carriers do not meet the quality standards used by the company. This study aims to determine the performance of carriers used by PT. XYZ and the criteria used in evaluating carrier performance based on the Vendor Performance Indicators (VPI) framework, which includes Quality, Cost, Delivery, Flexibility, and Responsiveness (QCDFR), using the Analytical Hierarchy Process (AHP) method. This type of research is descriptive quantitative research. The research data was obtained from questionnaire responses from 5 experts in the SCM Shipping department of PT. XYZ. The results of this study indicate that the most influential criterion in evaluating carrier performance is quality, with a weight of 0.424, while the least influential criterion is cost, with a weight of 0.048. The carrier with the best performance is CMA, with a weight of 0.953, while the carrier with the lowest performance is SEALAND ASIA, with a weight of 0.535.
Enhancing Storage Efficiency: Class-Based Warehouse Layout Design of Indonesian Manufacturing Company Tarigan, Yulinda; Elvrida Siagian, Chintya Vanesha
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 1 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i1.8219

Abstract

PT XYZ, a service firm focused on marine and offshore projects, encountered inefficient warehouse storage and the lack of an item code system. This made it harder to find and store items. The purpose of this study is to create a more efficient warehouse plan by utilizing the class-based storage strategy. The ABC analysis was used to classify 45 different sorts of items as fast, medium, or slow moving. The results revealed that this strategy boosted warehouse utility by 15.87%, reduced material movement distance by 19,586 meters, and saved cost by Rp49,454,650. Furthermore, picking and arranging things became more efficient, increasing by 0.38% and 0.22%, respectively.
Analisis Risiko Pada Proses Rigging dan Lifting Menggunakan Metode HIRARC di Production Platform Module Erection Area PT. McDermott Indonesia Khoirunnisa, Nasywwa; Devano, Alrido Martha; Rahmania, Syiffa
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 1 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i1.8302

Abstract

PT. McDermott Indonesia is a company engaged in offshore construction services. Workplace accidents in the offshore construction industry are often due to poor weather conditions, inadequate work locations, equipment failures, and incompetent employees. This study aims to determine the risk level in the rigging and lifting process using the HIRARC method as an effort to achieve zero accidents in the Production Platform Module Erection Area. This research uses a descriptive qualitative approach. The research subjects consist of 5 informants: a rigging superintendent, an HSE specialist, a rigger, a crane operator, and a mechanic foreman, assisted by interview guidelines and a risk matrix. The study results indicate 21 potential hazards across 4 work stages and 10 work processes, categorized into 6 low risk, 8 medium risk, 13 high risk, and 4 extreme risk. Risk control is carried out by HSE procedures and the lifting plan, and it is recommended to use PPE consistently. In conclusion, the risk analysis in the rigging and lifting process has been conducted according to procedures, but updates to the TRA are necessary to reduce increasing risks. It is recommended to enhance employee awareness and discipline regarding the importance of implementing HSE measures.
The Influence of Audit Quality, Independent Board of Commissioners and Managerial Ownership on Profit Management (Case Study on Companies Included in LQ45 in the Indonesia Sharia Stock Index in 2019 -2023) Efendi, Erizal Candra; Meirison
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 1 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i1.8548

Abstract

The primary goal of this research is to analyse the relationship between profit management and factors such managerial ownership, audit quality, and board of commissioners independence. Secondary sources are the backbone of this research. In particular, the LQ45 index members of the Indonesia sharia stock index for the years 2019"“2023, are the subject of this study. The data for this study came from a population of 180 individuals whose records were scanned by the company. A total of 95 participants participated in the survey, which used a purposive summarising technique. Using quantitative methodologies, this study tests theories about the impact of managerial ownership, audit quality, and an independent board of commissioners on profit management. The first estimate was supported by a sig value of 0.05 and a T value of 1.98638, indicating that the audit quality had a smaller impact on profit management than what was initially thought. As demonstrated by an A T value of -.1695 < 1.66515 and a sig value of 0.093 > 0.05, the independent board of commissioners did not significantly impact profit management. With a sig value of 0.118 > 0.05 and a T value of 1.1557 < 1.66515, partial managerial ownership does not significantly impact profit management. Both the individual and combined effects of audit quality, independent board of commissioners, and managerial ownership on profit management are statistically significant (F value of 3.140 < 2.70 and sig value of 0.029 < 0.05). There were additional variables that made up 93.6% of the total, even though audit quality, independent board of commissioners, and managerial ownership only made up 6.4%. According to the statistics given, profit management is significantly affected by audit quality, the independence of the board of commissioners, and managerial ownership.
The When Prices Stay the Same, but Contents Shrink: Shrinkflation and Consumer Behavior Leman, Lemiyana; Rina Maradona
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 1 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i1.9082

Abstract

Shrinkflation is the practice of reducing the quantity of a product while maintaining its price, has become a prevalent strategy for manufacturers to deal with escalating production expenses. This research explores consumer perceptions and behavior toward shrinkflation through a qualitative approach. Data was collected through semi-structured interviews with consumers of fast-moving consumer goods, aiming to understand their awareness, emotional responses, and decision-making processes regarding shrinkflation. The results reveal that many consumers initially overlook reductions in product size, but once they realize the change, they experience feelings of distrust and dissatisfaction. Additionally, shrinkflation impacts brand loyalty, with several consumers showing a tendency to switch to alternative products or brands. This study highlights the importance of transparency and clear communication in maintaining consumer trust. It provides valuable insights for manufacturers and policymakers in developing strategies that address consumer concerns while promoting fair market practices
The Role of External Auditors in Mediating the Relationship Between Internal Audit and Sustainable Procurement Sopian, Sopian; Yustiana, Syanni; Prabowo, Muhadi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 1 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i1.9156

Abstract

The vulnerability of state owned enterprise ( BUMN)’s procurement of goods and services from fraud is still high despite of heavy implementation of internal control function. This research aims to examine the influence of the effectiveness of internal audit on the sustainable procurement of goods and services with the role of external auditors as moderating. This research uses a quantitative method with a survey approach to internal auditors and procurement officer within BUMN. The number of participants involved were 130 participants consisting of auditors, managers and procurement experts in BUMN. PLS SEM software was utilized to analyze the survey results. The research finds that the competence and the independence of internal audit and management support with the effectiveness of internal audit as a mediating variable and the role of external auditors as a moderating variables are able to influence the sustainable procurement of goods and services within the BUMN
How Hearding Behaviour and Financial Literacy affect Young People's Investment Decisions Puspitarini, Natasya; Prajawati, Maretha Ika; S, Basir
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 1 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i1.9304

Abstract

This research aims to analyze the influence of herding behavior and financial literacy on investment decisions. Investment decisions are the main key for someone to achieve their goal, namely maximizing profits. The decisions taken should be in accordance with the risk that will be accepted and the level of return. When novice voters start an investment, other people's opinions are often taken into consideration when making decisions, which is known as herding behavior. And when choosing an investment, we need to learn about financial literacy to avoid fraudulent investments. A questionnaire was given to 77 respondents as part of the quantitative research methodology. There will be four tests used to evaluate the results: the validity test, reliability test, t test, and f test. The test's findings showed that financial knowledge and herding tendency both significantly influenced investing choices. According to the findings, financial knowledge and herding tendency significantly influence investment choices.

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