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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 Efektivitas Promosi Makanan Cepat Saji Menggunakan Pendekatan Hibrida Metode Non-Parametrik Robust dan Simulasi Monte Carlo Berdasarkan Segmentasi Ukuran Pasar I Gusti Ngurah, Sentana Putra
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.v13i1.9313

Abstract

The fast food industry is highly competitive, requiring effective promotional strategies to drive sales and maintain customer loyalty. This study evaluates the effectiveness of fast food promotions using a hybrid approach combining robust non-parametric methods, Random Forest, and Monte Carlo simulation. The analysis focuses on segmenting the market by Market Size (Large, Medium, Small) to identify the most impactful promotional strategies for each segment. Non-parametric A/B testing using the Kruskal-Wallis test revealed significant differences in sales across promotions, with Promotion 1 emerging as the most effective overall. The Random Forest model highlighted LocationID as the most critical factor influencing sales, particularly in Large markets. Monte Carlo simulation further demonstrated that Promotion 1 yields the highest Expected Monetary Value (EMV), making it the optimal choice for long-term sales growth. The findings emphasize the importance of tailoring promotional strategies to specific market segments, considering factors such as location, timing, and store history. This study provides actionable insights for businesses to optimize promotional campaigns, enhance sales performance, and achieve sustainable growth in the fast food industry.
Decoding Worldwide Trends on Cooperatives and their Economic Influence: A Bilbliometric Analysis from 2015-2025 Ramadhan, Muchammad Shubchi Fadhilah; Hamdan Ardiansyah
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.v13i1.9362

Abstract

Cooperatives play a crucial role in global economic development, contributing to financial stability, employment creation, and sustainable business practices. This study examines research trends on cooperatives using bibliometric analysis and a systematic literature review, focusing on key themes such as governance, economic resilience, and digital transformation. Findings indicate that cooperatives significantly contribute to GDP and job creation while demonstrating resilience during financial crises. Their role in sustainability is also expanding, with cooperatives driving environmentally friendly initiatives in various sectors. However, challenges such as regulatory constraints, market competition, and digital adaptation persist. Differences in legal frameworks hinder cooperative expansion, and limited technological resources slow digital transformation. To address these issues, stronger policies, financial support, and technological integration are needed. This study underscores the increasing importance of cooperatives in fostering economic resilience and sustainability while emphasizing the need for continued research on innovation and global collaboration to enhance cooperative effectiveness.
Green Supply Chain Management (GSCM) Practices on Sustainability Performance in the Manufacturing Industry of Batam City Syafrina, Mia; Dona, Rahma
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.v13i1.9397

Abstract

The research aims to explore the effect of seven dimensions Green Supply Chain Management (GSCM) practices on three dimensions of sustainability performance, namely environmental, economic, and social. The seven dimensions of GSCM practices include green purchasing, green manufacturing, green marketing, green distribution and packaging, internal environmental management, environmental education, and investment recovery. The research sample was sourced from 70 manufacturing companies categorized as large and medium industries in Batam City. Data collection was done by distributing questionnaires. Data were statistically evaluated by applying Structural Equation Modeling-Partial Least Squares (SEM-PLS) methodology employing SmartPLS 4. Findings from the study indicate that every dimension of GSCM practice positively and significantly impacts on at least one dimension of sustainability performance. From seven dimensions of GSCM practices tested, green marketing and green distribution & packaging positively and significantly affect all three dimensions of sustainability performance.
Financial Performance Efficiency: Determinants of Return on Invested Capital Widiyanti, Retno; Sumarna, Alfonsa Dian
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.v13i1.9616

Abstract

With the growth of the capital market in Indonesia, stocks are an attractive investment option. The healthcare sector plays a strategic role in supporting public health services, which makes it much sought after by investors. Inconsistency results from the fact that much previous research has created a knowledge gap in this field. This study aims to determine the effect of capital structure on the efficiency of financial performance partially and simultaneously in healthcare sector companies from 2019 to 2021. Based on the Eviews statistical analysis and testing results, the partial Self-Financing Ratio, Long-Term Asset Ratio, and Financial Leverage Ratio have an insignificant effect on financial performance efficiency. The Fixed Asset Ratio variable partially and significantly affects financial performance efficiency. The test results simultaneously show that the variables Self-Financing Ratio, Long-Term Asset Ratio, Financial Leverage Ratio, and Fixed Asset Ratio significantly affect financial performance efficiency. Novelty in this research is using the capital structure, which is proxied by the Self-financing Ratio (SFR), Long-term Asset Ratio (LAR), Financial Leverage Ratio (FLR), and Fixed Asset Ratio (FAR) across different company sectors and periods of panel data. The implication from this analysis of these ratios and industry benchmarks can provide a more comprehensive picture of a company’s financial health and ability to generate sustainable returns on its invested capital.
The Use of The Gapuro System as a Radio Frequency Identification (RFID) Tool with the Technology Acceptance Model (TAM) Method on Employee Productivity at PT. Epson Batam Rahman, Fuad Arif; Tiara Putri, Muti
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.v13i1.9714

Abstract

This paper examines the impact of the Gapuro system, which is used as a Radio Frequency Identification tool, on employee productivity at PT Epson Batam through the Technology Acceptance Model (TAM). The TAM model assesses how perceived benefits, perceived ease of use, attitudes towards use, behavioral intentions to utilize, and actual systems related to the Gapuro system affect employee productivity. The writing design uses a quantitative methodology with a descriptive framework. The writing sample was obtained using a non-probability methodology using the purposive sampling method, with 102 respondents representing the entire workforce of the IK-Production molding department of PT. Epson Batam. The data collection method uses a questionnaire. In contrast, the data processing strategy involves instrument testing, correlation analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results show that perceived ease of use and intention to use the system significantly affect employee productivity. Meanwhile, perceived usefulness, attitudes towards use, and actual use show no significant direct effect on productivity. This writing has an important impact on companies in increasing the effectiveness of technology implementation and developing better technology training and adoption strategies.
The Influence of Product Quality and Promotion on Repurchase Intent, with Customer Satisfaction as the Mediating Variable: (A Study on Kemejaberkah.2nd Online Shop Consumers) Amar, Amar; Mochtoha, Himawan
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.v13i1.9889

Abstract

This study investigates the role of customer satisfaction as an intervening variable in analyzing the impact of product quality and marketing on repurchase intention among customers of Kemejaberkah.2nd online shop. A quantitative research method with a descriptive approach was employed. Data were collected through a questionnaire distributed to 115 individuals who had made at least three repeat purchases in 2023. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results revealed that both product quality and promotion have a positive and significant effect on customer satisfaction and repurchase intention. Moreover, customer satisfaction mediates the relationship between product quality and promotion with repurchase intention. These findings highlight the importance of developing strategies that improve product quality and marketing effectiveness to sustain customer satisfaction. By applying the right approach, businesses can enhance customer satisfaction and drive repeat purchases.
Determine of Employee Performance Study Case PT Interplex Precision Batam Lestari, Nanik; Sondang Lusiomy Hutasoit, Rina
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.v13i1.9914

Abstract

This research aims to determine the effect of work discipline and motivation on employee performance. Using a descriptive quantitative approach and processed with the SPSS version 20 application, the research involved 48 employees of PT Interplex Precision Batam as samples. The primary data collection method uses a questionnaire with the application of quantitative multiple regression analysis. The results of this research, both work discipline and motivation, have a significant partial and simultaneous positive influence on employee performance. Discipline and work motivation factors are able to explain around 61.9% of the variation in employee performance, while the remaining 38.1% is influenced by other variables not in this study, such as leadership and work environment conditions and others.
:Pengaruh Gaya Kepemimpinan, Motivasi, dan Disiplin Kerja terhadap Kinerja Karyawan (Studi Kasus: Karyawan PT PLN BATAM: (Case Study: Employees of PT PLN BATAM) Tiara; Zahra Salsabila
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.v13i1.9946

Abstract

In the context of an institution or organization, Human Resources, both as members and leaders, play a crucial role in achieving organizational goals. This study aims to assess the impact of leadership style, motivation, and work discipline on employee performance at PT PLN Batam. The research method employed is quantitative, involving 100 PT PLN Batam employees at the Corporate Office as the population and sample. Data analysis was conducted using SPSS 26. The results of hypothesis testing indicate that leadership style, motivation, and work discipline significantly influence employee performance at PT PLN Batam. These findings are further supported by simultaneous hypothesis testing results. Recommendations from the researcher include the implementation of suitable leadership styles to motivate employees, increasing motivation through financial incentives, and improving discipline through clear policies and sanctions. Further research is suggested to explore additional variables and apply research findings in the workplace. Keywords: Leadership style, motivation, work discipline, employee performance
Knowledge Management dan Kinerja Karyawan: Tinjauan Sistematis dari Asia Muhammad Ariq Athallah Akbar; Husna Karimah; Azizah Akbariani Ahmad
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.v13i1.10215

Abstract

This study provides a comprehensive analysis of the role of Knowledge Management (KM) in enhancing employee performance through a Systematic Literature Review (SLR). In the context of a growing knowledge-based economy, organizations are increasingly required to manage information and experience in a structured manner to foster innovation, improve efficiency, and sustain competitive advantage. This review adopts the SLR protocol proposed by Williams et al, selecting 12 peer-reviewed articles from the Scopus database based on inclusion criteria including Asian geographic focus, Q1/Q2 journal rankings, and relevance to the research variables. The findings reveal that KM significantly contributes to employee performance, both directly and as a mediating variable. KM processes—such as knowledge creation, storage, sharing, and application—play a vital role in promoting productivity, innovation, and adaptability. This study contributes to the literature by mapping current trends and identifying research gaps, offering both theoretical insight and practical implications for future studies.
Pengaruh Good Corporate Governance terhadap Kinerja Keuangan Pada Perusahaan Transportasi dan Logistik Radhiyatul Balqis; Muslim Ansori
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.v13i1.10236

Abstract

The effect of good corporate governance on financial performance is the focus of this study. by involving control variables, namely Company Size and covid-19 dummy variables. The study’s population consist of Transportation and Logistics companies listed on the Indonesia Stock Exchange for the period 2021-2023, there are 37 companies. 23 companis ware sampled in this study based on criteria. This research methodology uses multiple linear regression analysis. This data processing utilizes the SPSS Ver26 application. Considering the findings of the analysis, this research indicates that managerial ownership, institutional ownership and audit committee have a positive effect on financial performance. but the independent board of commissioners and the audit committee have no effect on financial performance.

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