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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 328 Documents
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Financial Ratio Analysis and Health Level of PT Wijaya Karya (Persero) Tbk Based on Altman Z-Score Eka Putri, Annisa Anindya; Resha Maielyana
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.v13i1.8560

Abstract

This study employs a quantitative descriptive approach to evaluate the financial performance and health of PT Wijaya Karya (Persero) Tbk. It involves analyzing the company's financial ratios, including profitability, liquidity, activity, and solvency ratios, using the financial statements available on the IDX website from 2020-2023. The company's health is assessed using the four-variable version of the Altman Z-Score method. The results indicate a declining trend in liquidity ratios, suggesting a reduced ability to meet short-term obligations. Fluctuations in solvency ratios imply increased risk or development through higher borrowing. Activity ratios reflect an overall increase, but with fluctuations in fixed asset utilization and collection efficiency. Profitability ratios demonstrate a downward trend over time. According to the Altman Z-Score analysis, the company faces a high risk of bankruptcy due to its vulnerable health level, necessitating immediate action to address this critical issue.
Analysis of Goods Tracking Website Quality on User Satisfaction Using the Webqual 4.0 Method: (Case Study Of The Cekresi.com Website) Savarini, Rahma Auriel; Harlan, Fandy Bestario; Rahman, Fuad Arif; Fikri, Muhammad Jibran; Harianto, Alya Rossa
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 2 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i2.9288

Abstract

The research aims to analyze the influence of both partially and simultaneously between usability quality, information quality and service interaction on user satisfaction with the Cekresi.com website. Data for this research was acquired from the results of the answers to questionnaires distributed to respondents. The analysis used Webqual 4.0, a widely accepted method for evaluating website quality and user satisfaction. Based on the study of the multiple linear regression analysis models used in this research, it is concluded that the quality of usability and the quality of service interaction are essential factors in improving the performance of the Cekresi.com website and have a positive and significant effect on user satisfaction Cekresi.com website. However, although information quality has a positive effect, it does not significantly impact the Cekresi.com website.
An Assessment of the Local Economic Development of Songkok Industry in Gresik, Indonesia Alya Rachma Fadhillah; Muhammad Hasyim Ibnu Abbas
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 2 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i2.9405

Abstract

The small and medium songkok industries in Gresik Regency have developed and spread to form centers, becoming superior products and objects of cultural advancement. This study aims to assess the condition of the Local Economic Development (LED) aspect, the overall condition of LED, and the LED strategy based on centers. Previous research on LED based on centers is still limited, as it only links variables without exploring the supporting aspects in more depth. This study applies a descriptive quantitative approach with RALED (Rapid Assessment Technique for Local Economic Development) data analysis using hexagonal PEL. Data were collected through LED questionnaires according to Bappenas guidelines. The results of the study showed that there were 2 aspects with very good conditions, namely Location Factors and Sustainable Development, 3 aspects of good conditions, namely Target Groups, Governance, and Management Processes, 1 aspect of poor conditions, namely Synergy and Policy Focus. Overall, the condition of LED has a good status. The strategy that needs to be applied to LED to run more effectively can be done by using the results of the analysis of the leverage factors in each aspect of LED.
The Influence of Media Exposure, Company Size, and Profitability on Carbon Emission Disclosure in Basic Materials Companies in Indonesia Harahap, Bela Fadhilah; Ansori, Muslim; Mochtoha, Himawan
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 2 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i2.9967

Abstract

The acceleration of global warming caused by carbon emissions continues to be a pressing worldwide concern. Disclosing carbon emissions is a measure companies can adopt to tackle environmental and social issues. In Indonesia, the extent of carbon emission disclosure remains comparatively modest, as it is conducted primarily on an initiative basis. This research primarily aims to ascertain the partial impact of media exposure, company size, and profitability on carbon emission disclosure. The research sample was obtained through purposive sampling, comprising 63 samples from basic materials businesses listed on the Indonesia Stock Exchange for the period of 2021-2023. The multi-linear regression model of analysis used in this research was performed in SPSS 20 using the SPSS 20 measurement tool. The research indicates that media exposure, organizational scale, and profitability influence carbon emission disclosure.
The Influence of Artificial Intelligence on Student’s Intention to Commit Academic Fraud with Family Culture as a Moderating Variable Irsutami, Irsutami; Halim, Dzaki
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 2 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i2.10007

Abstract

The purpose of this study is to examine the influence of artificial intelligence on students' intention to commit academic fraud, with family culture moderating the effect of artificial intelligence on this intention. Data were collected using questionnaires distributed both online and offline, with a sample of 120 accounting students from four universities in Batam City. The analysis used descriptive statistics. The results of the study indicate that artificial intelligence has a positive influence on students' intention to commit academic fraud, and that family culture strengthens the effect of artificial intelligence on this intention.
The Influence of Brand Image and Bundling Strategy on Purchase Decisions with Affiliate Marketing as an Intervening Variable: A Study on Wardah Cosmetics Purchases Through Shop Tokopedia Marini, Faradila Dwi; Mulyanintyas, Dian
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 2 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i2.11236

Abstract

The development of digital technology and the integration between social media and e-commerce have created new opportunities in marketing strategies, one of which is through affiliate marketing programs. Shop Tokopedia, the result of Tiktok acquisition of Tokopedia, uses this strategy to increase sales, including cosmetic products. On the other hand, the increasing public awareness of beauty has also encouraged the growth of the cosmetics market, so it is an opportunity as well as a challenge for local brands such as Wardah to maintain their market share. This study aims to determine the influence of brand image and bundling strategy on the purchase decision of Wardah cosmetic products at Shop Tokopedia with affiliate marketing as an intervening variable. This study uses a quantitative approach with a survey method through a questionnaire to 100 respondents who have bought Wardah bundling products at Shop Tokopedia. Data analysis was carried out using the Path Analysis technique using Smart PLS 4.0 software. The results of the study show that brand image has a positive and significant effect on affiliate marketing, H1 is accepted. The bundling strategy has a positive and significant effect on affiliate marketing, H2 is accepted. Brand image has a positive and significant effect on the purchase decision, H3 is accepted. The bundling strategy has a positive and significant effect on the purchase decision, H4 is accepted. However, affiliate marketing does not have a significant influence on purchase decisions, so H5 is rejected and cannot be a mediating variable in the relationship between brand image and bundling strategy on purchase decisions. These findings indicate that brand image and bundling strategy are more dominant in influencing purchasing decisions directly than through affiliate marketing.
Logistical And Operational Challenges In Cold Chain Systems For Fishery Products In Developing Countries: A Literature Review: English Pratama, Andri; Firdaus, Ray Octa
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 2 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i2.11583

Abstract

The delivery of fishery products must consistently maintain product quality and integrity to prevent deterioration during the post-harvest period. In developing countries, the distribution of fishery products faces challenges in the post-harvest cold chain system, ranging from infrastructure, technology, and transportation to human resources. This study aimed to identify the logistical and operational challenges in implementing cold chain systems for fishery products in developing countries. The method used in this research is a literature review, with data obtained from accredited journals focused on the topic of cold chain systems. Based on the literature review, it was found that cold chain system challenges in developing countries include road infrastructure that does not connect regions, technology that cannot be applied to the cold chain system because of high financial requirements, transportation units that do not meet cold chain shipping standards, and human resources that lack understanding of the importance of maintaining the quality and integrity of fishery products during the post-harvest period. The implications and recommendations include the need for improved infrastructure development, investment in technology, implementation of transportation units that meet cold chain standards, and enhancement of human resource quality.
Determinant Analysis of Employee Competence, Workload, Job Satisfaction, Internal Supervision, and Leadership Style on the Quality of Annual Internal Financial Reports at the Department of Population and Civil Registration of Batam Fitriyanti, Morina; Susanti, Ervin Nora; Hamta, Firdaus
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 2 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i2.12483

Abstract

The quality of annual internal financial reports is essential for government accountability, yet factors influencing report quality in population administration agencies remain understudied. This study aimed to analyze the influence of employee competence, workload, job satisfaction, internal supervision, and leadership style on financial report quality at the Department of Population and Civil Registration of Batam City. A quantitative explanatory study was conducted using census sampling on 45 employees involved in financial administration. Data were collected through 5-point Likert scale questionnaires and analyzed using multiple linear regression with SPSS version 26. Employee competence (β = 0.425; p = 0.002), internal supervision (β = 0.390; p = 0.004), and transformational leadership style (β = 0.450; p = 0.001) had positive and significant effects on financial report quality. Workload had a significant negative effect (β = -0.315; p = 0.009), while job satisfaction showed a positive but marginally significant influence (β = 0.180; p = 0.081). The model explained 72.5% of variance in financial report quality (Adjusted R² = 0.725; F = 18.45; p < 0.001). Strengthening human resource capacity, internal control systems, and transformational leadership while managing workload distribution are critical for achieving reliable financial reports in compliance with Government Accounting Standards.

Page 33 of 33 | Total Record : 328

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