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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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Analisis Pengelolaan Penjualan Energi Listrik Pascabayar dan Prabayar pada B’right PLN Batam Ely Kartikaningdyah; Vivi Octaviani
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 2 No 2 (2014): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2014
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v2i2.154

Abstract

This study discusses Electrical Energy sales made B'right PLN Batam include electric energy sales of prepaid and postpaid. This study aims to determine how it compares to the management of electrical energy sales prepaid and postpaid, how recognition and recording of electric energy sales of prepaid and postpaid, and whether the admission and records B'right PLN Batam is in accordance with SFAS No. 23. This study used a descriptive analysis , The collection of data obtained through interviews and documentation prepared and processed in order to obtain an overview of cash sales and credit sales. The authors draw the conclusion that the sales made B'right PLN Batam for the sale of prepaid electric energy using the cash basis method while sales of electrical energy postpaid accrual basis method. Recognition and records maintained by B'right PLN Batam is in conformity with the theory and PSAK No. 23
Penentuan Struktur dan Skala Upah Metode Skala Ganda Berurutan Sederhana May Sarah; Hendra Gunawan
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 2 No 2 (2014): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2014
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v2i2.155

Abstract

Penentuan struktur dan skala upah dengan menggunakan metode skala ganda berurutan sederhana dapat menentukan upah tertinggi pada golongan jabatan di bawahnya yang lebih kecil dari upah terendah dari golongan jabatan di atasnya. Sehingga dalam menyusun struktur dan skala upah faktor-faktor seperti jabatan, golongan, masa kerja, pendidikan, kompetensi karyawan, serta kondisi perusahaan harus diperhatikan. Penentuan struktur dan skala upah menggunakan metode skala ganda berurutan sederhana mengacu kepada Keputusan Menteri Tenaga Kerja dan Transmigrasi Republik Indonesia Nomor KEP.49/MEN/IV/2004 tentang Ketentuan Struktur dan Skala Upah yaitu metode skala ganda dapat berbentuk skala ganda berurutan dan skala ganda tumpang tindih
Penyusunan Anggaran Discretionary Expenses pada PT Anshun Joyful T & T Irsutami Irsutami; Printasani Debby Wulan
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 2 No 2 (2014): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2014
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v2i2.156

Abstract

The final research was conducted at PT Anshun Joyful T & T Batam (PT AJTT). The problem faced by the PT AJTT is how budgeting discretionary expenses, for the purposes set out is to develop a budget that is discretionary. Data collection techniques used were interviews and observation data were analyzed descriptively. Conclusions from this research that the drafting of the discretionary budget that PT AJTT that can be used to control discretionary costs.
Pengaruh Sikap Anti-Intellectualism dan Faktor Demografis Terhadap Persepsi Mahasiswa Mengenai Etika Nanik Lestari; Nurul Aisyah Rachmawati; Oktaviani Oktiviani
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 2 No 2 (2014): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2014
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v2i2.159

Abstract

The researches aimed are first, examine the influence psychological variables is anti-intellectualism attitude towards perceptions of students regarding ethics, especially ethics related information technology (IT). Secondly, examine the influence demographic factors on perception of students regarding especially ethics related information technology (IT). Demographic variables are proxy: age (AGE), sex (gender), works status and marital status (OCCUPMARRIT). Method of collecting data by using a questionnaire that was distributed on the mailing list active student graduate school of Accounting Sciences Faculty of Economics University of Indonesia, and a total number of 33 final questionnaires. The results of this study are: firstly, we found evidence that the more a person‟s anti-intellectualism, then the higher the tendency to commit fraud (notethical), and thus the attitude of influential anti-intellectualism against negative perceptions of students regarding the ethics of IT. Secondly, we found evidence that the demographic variables of sex (GENDER) significantly affect students‟ perceptions regarding the ethics of TI, or the other words female students tend not to do the cheating when compared with male students. Finally, those other demographic variables are age (AGE) and works status and marital status (OCCUPMARRIT) does not affect students‟ perceptions regardingthe ethics IT.
Perhitungan Variance Biaya Produksi Proyek No PTC-0213-2212 Pada PT Proserv Batam Seto Sulaksono Adi Wibowo; Maharani Anggi Lestari
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 2 No 2 (2014): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2014
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v2i2.160

Abstract

This study discusses the production cost variance. The purpose of this study was to calculate the total difference in the budgeted costs and the actual cost to complete the project job number PTC-0213-2212. This research was conducted by comparing the cost of the budget (budget) as determined by actual production costs are real. The object of this research project is job number PTC-0213-2212 which manufactures wellhead control panel with client Thai Nippon Steel & Sumkin Engineering & Construction Corp., Ltd. This research was conducted at PT Proserv Batam which is a manufacturing company engaged in oil and gas. Cost of production is an important element for companies, especially companies engaged in manufacturing. For manufacturing companies, the cost of production is the main focus of management in particular for the production can be controlled. One analytical tool that can control the production cost variance analysis. The total variance of the results of this study is $ 27,241.21 (favorable). The variance in total variance obtained from raw material costs of $ 7,164.19, variance direct labor costs of $ 13,105.54, variance variable overhead costs amounted to $ 2,335.00, and the variance fixed overhead costs amounted to $ 4,186.48.
Perlakuan Akuntansi Terhadap Piutang Pada Unit Bisnis Infrastruktur PT PLN Batam Shinta Wahyu Hati; Yulia Nababan
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 2 No 2 (2014): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2014
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v2i2.163

Abstract

Research was conducted in Service of National Electricity Company Batam .The purpose of this research is to find treatment on corporate accounting business units in infrastructure pt pln batam whether it had in accordance with the principle of accounting. This study using a method of analysis of data descriptive, and this research result indicates that accounting treatment on corporate business units in infrastructure pt pln batam includes recognition of receivable , the registration of receivable , the assessment of receivable, presentation of corporate debt and not in accordance with pabu. The results of research shows that the first, recognition of receivable done business units infrastructure Service of National Electricity Company Batam not in accordance with the principle generally accepted accounting, a unit of business infrastructure pt pln batam admit only the use of electric pole at the time of the course. The second, recording on corporate accounting business units in infrastructure Service of National Electricity Company Batam not in accordance with the principle of public accounting grateful. Thirdly, Infrastructure Business Unit PT PLN has not made the recording in the form of a journal which is needed in recognition, assessment and record keeping
Pengaruh Disiplin Kerja dan Budaya Organisasi Terhadap Kinerja Operator Produksidi PT XXX Rusda Irawati; Ezra Pelita Silalahi
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 3 No 2 (2015): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2015
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v3i2.164

Abstract

The purposes of this research is to know the discipline and culture organization work on performance operator production in PT XXX. The technique of collecting data using questionnaires, observations and interviews. The total sample of 96 respondents to the department Glass Sensor as the research population. The analytical method used was multiple regression. The results showed that the influence of labor discipline on the performance of the operator, the influence of organizational culture on the performance of the operator, and the influence of labor discipline and organizational cultures together on the performance of the operator
Pengaruh Green Marketing Terhadap Kepuasan Pelanggan Produk Kosmetik Merk The Body Shop (Studi pada Mahasiswi Jurusan Manajemen Bisnis di Politeknik Negeri Batam yang Menggunakan Produk Kosmetik Merek The Body Shop) Shinta Wahyu Hati; Afriani Kartika
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 3 No 2 (2015): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2015
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v3i2.166

Abstract

This study aims to determine customer satisfaction with products cosmetic from The Body Shop. Cosmetics is something that is closely associated with women. Women use cosmetics to look beautiful every day. There are a lot of cosmetic products sold in the market, but only a few of it are green products. Respondents of this study is the whole student of Business Management in Batam Polytechnic who are consumers of products cosmetic from The Body Shop. The results showed that there was a significant effect product by 0.078 on customer satisfaction. There is a significant effect of 0.414 price to customer satisfaction. There is a significant effect place by 0.775, while there was no significant effect between promotion for -0.070 to customer satisfaction
Hubungan Analisis Kredit Terhadap Kualitas Pembiayaan KPR pada PT XYZ Cabang Batam Agus Supriyadi; Dwi Kartikasari
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 3 No 2 (2015): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2015
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v3i2.167

Abstract

This study aims to determine the relationship of credit analysis toward the quality of mortgage financing in PT XYZ Branch Office Batam. This study used a descriptive approach and using secondary data obtained from the consumer unit. The research sample totaled 275 data. The collected data are then analyzed statistically by analysis of correlation Kendall tau and Spearman rho using SPSS version 20.00. The results showed that (1) There is no relationship between capacity aspects of the quality of financing (2) There is a relationship between collateral aspects of the quality of financing (3) There was no relationship between aspects of the character of the quality of financing. The aspect ratio of principal loan collateral or the value of the collateral is a variable that has more ties to the positive direction of the quality of financing in this study.
Pengaruh Kepemimpinan dan Motivasi Kerja Terhadap Kinerja Pegawai (Studi Pada Pegawai Lembaga Dewan Kawasan Perdagangan Bebas Pelabuhan Bebas Batam Bintan Karimun) Syazhashah Putra Bahrum; Inggrid Wahyuni Sinaga
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 3 No 2 (2015): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2015
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v3i2.168

Abstract

This study aimed to examine the effect of leadership and motivation on employee performance either partially or simultaneously on Institutions Council of the Free Port Free Trade Zone of Batam Bintan Karimun. The research method used is descriptive research methods and statistics with a sample of 41 respondents. Data was collected using questionnaires and data analysis method used is multiple linear regression analysis.This research was conducted with a total population of 41 people. Retrieving data using the census, so that data is taken from the entire population. The variables in this study is divided into two, namely the independent and dependent variables. The independent variables consist of leadership and motivation, and the dependent variable is the performance of employees. This research was conducted by examining the validity and reliability of the instrument, then the data is analyzed and tested using Test F.The results showed that leadership, motivation and performance of staff of the Institute Council Free Port Free Trade Zone of Batam Bintan Karimun already can be quite high. Leadership and motivation high impact on employee performance improvement that is equal to 46% and the rest influenced by other factors not mentioned in this study.

Page 6 of 33 | Total Record : 321

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