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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 340 Documents
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The Effect of Training and Collaboration between Regional Government Agencies on Community Welfare in the Lima Puluh Kota District Public Library Srisaparmi; Dasman Lanin
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 14 No. 1 (2026): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - June 2026
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v14i1.10408

Abstract

This study aims to analyze the effect of training and collaboration among regional apparatus organizations (OPDs) on community welfare at the Public Library of Lima Puluh Kota Regency. The study used a quantitative approach with an explanatory research design. A total sample of 190 respondents was selected using purposive sampling. Data were analyzed using multiple linear regression, linearity test, and path analysis with SPSS version 25. The results showed that training had a direct effect of 9.54% on community welfare, while OPD collaboration contributed a direct effect of 2.68%. Simultaneously, both variables contributed 11.6% to community welfare. TCR results showed that training was rated quite high (67.36%), OPD collaboration was low (55.84%), and community welfare remained very low (52.39%). The study recommends strengthening more contextual training programs and strategic OPD collaboration to sustainably improve community welfare.
Evaluating User Satisfaction in AI-Powered Digital Banking: An Expectation Confirmation Model Approach Dewi Junita; Nadia Fathurrahmi Lawita; Izzatul Jannah; Susi Lestari; Arif Darmawan; Danar Irianto
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 14 No. 1 (2026): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - June 2026
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v14i1.10469

Abstract

This study assesses user satisfaction with AI-Banking services by integrating artificial intelligence features into an expectation confirmation model. Using a quantitative approach, data was obtained from 124 bank customer respondents in Indonesia using a questionnaire, then analyzed using PLS-SEM approach. The analysis results indicate that expectation confirmation has a significant influence on performance perceptions. Furthermore, the variables of trendiness, visual attractiveness, problem-solving ability, and customization positively influence user satisfaction. These findings suggest that banking service providers should prioritize these aspects. Improvements in these factors have the potential to strengthen userr satisfaction in AI-based digital banking services.
Analisis Persepsi, Kemudahan, dan Hambatan dalam Pembayaran Digital QRIS oleh Supir Taksi Konvensional di Bandara Internasional Hang Nadim Batam Angelina Sagala; Slamet Soebagiyo
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 14 No. 1 (2026): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - June 2026
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v14i1.10747

Abstract

Digital transformation in payment systems is driving the use of cashless methods such as QRIS (Quick Response Code Indonesian Standard), including in the conventional transportation sector. This study aims to analyze the influence of perceptions, convenience, and barriers on the use of QRIS by conventional taxi drivers at Hang Nadim International Airport in Batam. This study employs a quantitative approach, distributing questionnaires to 161 respondents and analyzing the data using multiple linear regression. The F-test results indicate that all three variables simultaneously have a significant impact on QRIS usage. However, based on the partial t-test, only the convenience variable has a significant individual impact, while perception and barriers do not. These findings indicate that convenience is the dominant factor in driving QRIS usage, while perception and barriers require further attention to enhance the adoption of this technology. This study provides practical implications for transportation managers, the government, and payment service providers to strengthen education, technical support, and supporting infrastructure in the implementation of digital payment systems in the transportation sector.
The Impact of Internal Identity Asymmetry on Employee Behavior, Performance, and Job Satisfaction in Batam City: The Mediating Role of Psychological Distress Roza Melati Sukma; Dwi Kartikasari
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 14 No. 1 (2026): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - June 2026
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v14i1.11057

Abstract

Internal identity asymmetry is a psychological condition that arises when an individual feels misunderstood or misidentified by colleagues in the workplace. This experience can lead to psychological distress and affect employee behavior, performance, and job satisfaction. This study aims to evaluate the impact of internal identity asymmetry on three key organizational outcomes —work behavior, performance, and job satisfaction —with psychological distress serving as a mediating variable. A quantitative approach was used by distributing surveys to 98 employees from three sectors in Batam City: property, manufacturing, and logistics. Data were analyzed using partial least squares structural equation modeling. The results showed that internal identity asymmetry had no significant direct effect on behavior, performance, or job satisfaction. However, the indirect effect through psychological distress as a mediator was significant. Interestingly, despite the presence of psychological distress, employees still exhibited positive work outcomes. This suggests that psychological experiences at work can be complex and do not always lead to negative impacts. The findings underscore the significance of understanding identity perceptions in the workplace to promote employee well-being and organizational effectiveness.
The Paradox of Power: CEO Narcissism as a Driver of Accounting Conservatism Elis Nur Faida; ani wilujeng suryani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 14 No. 1 (2026): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - June 2026
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v14i1.12390

Abstract

This study examines how CEO narcissism and CEO education level influence accounting conservatism in Indonesian companies based on Upper Echelon Theory. The sample consists of 1,470 firm-year observations from energy, industrials, consumer non-cyclicals, basic materials, transportation & logistics, healthcare, property & real estate, technology, and infrastructure sectors listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Accounting conservatism is treated as the dependent variable, while CEO narcissism and CEO education level are the independent variables. Multiple regression results indicate that both CEO narcissism and CEO education level positively affect accounting conservatism, suggesting that highly self-confident CEOs and those with stronger educational backgrounds tend to apply greater prudence in financial reporting. These findings strengthen Upper Echelon Theory by demonstrating that CEO individual characteristics can shape more conservative accounting policies. The study also provides practical implications for companies and stakeholders in maintaining financial reporting quality and credibility.
The Mediating Role of Green Innovation in the Relationship between Green Marketing Strategy, Green Supply Chain Management, and Business Performance: Evidence from Batam MSMEs Ainun Azizah Azizah; Ninda Wahyuni Binti Kasmin; Yohana Agustina Simamora; Winda Gokma Fransisca; Rania Okta Aryanti; Nadia Fathurrahmi Lawita, B.Com., M.AccBIT
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 14 No. 1 (2026): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - June 2026
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v14i1.12821

Abstract

This research explores the function of Green Innovation (GI) as a mediator linking Green Marketing Strategy (GMS) and Green Supply Chain Management (GSCM) to Business Performance (BP) within MSMEs in Batam City. To resolve inconsistent empirical findings across various sectors, a quantitative approach was employed, surveying 45 purposively chosen operators from the food and beverage, handicraft, and agribusiness industries. Data evaluated through SEM-PLS using SmartPLS 4.0 indicate that both GMS and GSCM exert a positive influence on GI and BP. Furthermore, GI directly drives BP and functions as a partial mediator in the relationships between the two green strategies and firm performance. Theoretically, this study enriches the Natural Resource-Based View (NRBV) framework by illustrating GI's capacity to bridge environmental initiatives with measurable outcomes. Practically, it equips policymakers and MSME owners with actionable strategies to build sustainable competitive advantages through formalized green innovation.
Corporate Governance and Tax Avoidance: A Systematic Literature Review and Bibliometric Assessment of Research Trends Nanik Lestari; Bandi .; Eko Arief Sudaryono; Lulus Kurniasih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 14 No. 1 (2026): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - June 2026
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v14i1.13164

Abstract

This study provides a systematic literature review and bibliometric assessment of research on corporate governance and tax avoidance to examine its intellectual development, dominant themes, theoretical foundations, and future research directions. Using the PRISMA framework, 142 peer-reviewed articles indexed in Scopus were analyzed using bibliometric techniques and qualitative synthesis. The findings indicate that corporate governance mechanisms, including board characteristics, audit committee effectiveness, ownership structure, and institutional monitoring, remain the primary determinants of corporate tax behavior. While Agency Theory continues to dominate the literature, emerging perspectives such as Stakeholder Theory, Institutional Theory, and Legitimacy Theory have gained increasing attention. The review further reveals a growing research focus on Corporate Social Responsibility (CSR), Environmental, Social, and Governance (ESG) practices, digital governance, artificial intelligence, blockchain technology, and tax risk management, reflecting a shift toward sustainability and technology-oriented governance frameworks. The study contributes to the literature by integrating fragmented evidence into a comprehensive framework and identifying critical research gaps. Although limited to Scopus-indexed publications, the findings offer valuable insights for researchers, policymakers, and practitioners and highlight the need for future studies that integrate governance, sustainability, digital transformation, and tax risk perspectives to understand corporate tax behavior better.
Dynamics of Banking Profitability in Asia: A Comparative Study of ROA, ROE, and NIM in Southeast Asian and South Asian Banks, 2016–2025 Winanda Wahana Warga Dalam
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 14 No. 1 (2026): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - June 2026
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v14i1.13201

Abstract

This study examines whether bank performance differs between Southeast Asia and South Asia during 2016–2025. Using a quantitative comparative design, the study analyzes 172 banks consisting of 78 Southeast Asian banks and 94 South Asian banks after outlier treatment. Bank performance is measured using return on assets (ROA), return on equity (ROE), and net interest margin (NIM), while non-performing loans, Tier 1 ratio, loan-to-deposit ratio, cost-to-income ratio, and bank size are used as explanatory control variables. Independent-samples t-tests show that ROA and NIM do not differ significantly between the two regions, whereas ROE differs significantly, with South Asian banks reporting higher average ROE. The findings indicate that regional performance differences are more visible in shareholder return than in asset productivity or interest intermediation. The study contributes to comparative banking literature by showing that bank performance across regions is multidimensional and must be interpreted alongside risk, capital, and institutional context.
Analysis of Vendor Performance Based on Vendor Performance Indicator (VPI) Through Analytical Hierarchy Process (AHP) Method at PT. MMG Himawan Mochtoha; Wulan Santika Putri Ragel; Muslim Ansori
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 14 No. 1 (2026): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - June 2026
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v14i1.13268

Abstract

This research aims to design and implement a systematic and data-driven vendor performance measurement system at PT Multi Mitra Guna (MMG), which previously had no formal method to assess vendor performance. Performance measurement was conducted using five main criteria: Quality, Cost, Delivery, Flexibility, and Responsiveness (QCDFR). The Analytic Hierarchy Process (AHP) method was applied to objectively assign weights to each criterion and sub-criterion through a pairwise comparison questionnaire completed by six respondents from relevant divisions. Vendor performance assessment was subsequently conducted using the Vendor Performance Indicator (VPI) with a Likert scale. The findings show that PT. YBJ achieved the highest final score (0.331), followed by PT. LAR (0.235) and PT. SBR (0.222). Consequently, PT. YBJ is selected as the primary vendor, PT. LAR as the second option, and PT. SBR requires further evaluation. It is recommended that the AHP and VPI methods be applied periodically to maintain objectivity and consistency in future vendor assessments.
Quiet-Quitting-Related Withdrawal among Generation Z Employees in Batam: What Really Matters? Mutia Ulfah; Rifa Mulyani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 14 No. 1 (2026): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - June 2026
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v14i1.13626

Abstract

Quiet quitting has become an emerging workplace concern among Generation Z employees, yet the mechanisms through which job resources and job demands relate to this withdrawal-related tendency remain insufficiently understood. Drawing on the Job Demands–Resources model, this study examines the relationships among pay satisfaction, role clarity, workload, emotional engagement, and quiet quitting-related withdrawal tendencies among Generation Z employees in Batam, Indonesia. Data were collected through a cross-sectional survey of 251 employees using purposive sampling and analyzed with partial least squares structural equation modeling (PLS-SEM). Pay satisfaction and role clarity were positively associated with emotional engagement, whereas workload showed no significant relationship with emotional engagement. Emotional engagement was negatively associated with quiet quitting and indirectly mediated the relationships of pay satisfaction and role clarity with quiet quitting. Workload, however, was directly and positively associated with quiet quitting. These results reveal asymmetric motivational and demand-driven pathways in which job resources were associated with lower quiet quitting through emotional engagement, whereas workload operated independently of emotional engagement. The study refines the application of the JD-R model to quiet quitting by showing that resources and demands may shape quiet quitting through distinct psychological mechanisms.

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