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INDONESIA
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS
ISSN : 23377887     EISSN : 25489836     DOI : -
Core Subject : Economy,
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
Pengaruh Metode Pelatihan Terhadap Kompetensi Karyawan NDT (Non Destructive Test) pada PT XYZ Vikry Setiawan; Rahmat Hidayat
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.v3i2.169

Abstract

This study aims to determine the effect of the implementation of the training methods of the competence of employees in the NDT (Non Destructive Test). NDT is a department that plays a role in the trial of goods without damaging the item or object. Implementation of training methods is divided into two methods: On the Job Training & Off The Job Training. This method is expected to improve the competence of employees. Respondents of this research is the employee who worked on the NDT (Non Destructive Test), the results showed that there was a significant effect of variable On The Job Training for the competence of employees is 0.650, and there is a positive and significant influence of variables Off The Job Training for employee competence of 0.628 on the NDT (Non Destructive Test) at XYZ
Analisa Efektifitas dan Efisiensi Proses Produksi Line Speaker Setelah Perubahan Tata Letak Mesin pada PT. XXX Nicky Lundi Avrilia Ginting; Wrangga Pratama
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.v3i2.170

Abstract

Penelitian ini dilakukan bertujuan untuk mengetahui konsep sistem produksi dan model tata letak mesin produksi serta untuk mengetahui berapa besar tingkat efektivitas dan efisiensi proses produksi setelah perubahan tata letak mesin. Teknik pengambilan sampel yang digunakan adalah metode Snowball Sampling dengan 1 Key-informan. Observasi, wawancara, dan data sekunder digunakan dalam metode pengumpulan data. Teknik analisis data menggunakan metode Line Balancing. Hasil penelitian diperoleh bahwa setelah konsep Line Balancing diterapkan pada Line B00-07, secara keseluruhan terjadi peningkatan efisiensi 95% dan tingkat efektivitas 61%
Penilaian Kesesuaian Persediaan Bahan Habis Pakai Dalam Lingkup Standar Akuntansi Pemerintahan Hendra Gunawan; Nur Andini
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.v3i2.171

Abstract

The research aims to determine the valuation of inventory at the Hang Nadim Airport Batam. The data is processed using a qualitative approach and analyzed descriptively. Techniques of data collection using interviews, observation and documentation. The research concludes that there is conformity between the inventory valuation method Hang Nadim Airport Batam with Government Accounting Standards (SAP).
Pengaruh Penilaian Kinerja Terhadap Kinerja Karyawan Dengan Motivasi Sebagai Variabel Moderasi Indria Hangga Rani; Mega Mayasari
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.v3i2.172

Abstract

Employees are very important factors in an organization to achieve organizational goals. The satisfactory performance of the employee is not created in an instant but it takes a continuous evaluation. This study aims to determine the effect of performance appraisal and employee performance and motivation influence on the relationship between performance appraisal and employee performance. This study uses simple regression analysis and test interaction or Moderated Regression Analysis (MRA). The population in this study includes permanent employees of Batam manufacturing company in Electronics Industry. Total Samples in this research Was 146 employee were selected using purposive sampling method. The data was collected using questionnaires. The results of the study showed that the assessment of performance brings a significant and positive effect on employee performance. This indicates that employees given assessment performance by his superior make the employee performance the higher. The other results state that the motivation variable is not moderating variable in the relationship between performance appraisal and employee performance.
Effective Tax Rate: Efek dari Corporate Governance May Wulandari; Dovi Septiari
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.v3i2.174

Abstract

This research investigate the influence of corporate governance mechanisms on the effective tax rate (ETR). The sample is 27 listed companies in the Indonesia Stock Exchange in 2010 – 2013. The results show that the board size, proportions of independent board, institutional ownership, and the internal audit committee has a significant effect on effective tax rate, while managerial ownership has no effect. This result indicates that efectiveness of corporate tax planning depend on firm corporate governance mecanism.
Pengaruh Penerapan Total Quality Management Terhadap Efisiensi Biaya Kualitas Abi Hamdani; Irsutami Irsutami
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.v3i2.175

Abstract

This study is conducted with the aim to observe influence of total quality management (TQM) toward the efficiency cost of quality in manufacturing companies in Batam city, based on the perception of employees. The analysis technique used is multiple linear regressions with associative research method. This study include 6 subvariable of TQM which is focused on the customer, obsession on quality, teamwork, continuous improvement, training and education and empowerment and influence employee engagement measured through multiple regression test, f test, t test, and r2 test. The results of the study indicate weak correlation between sub variable TQM individually to the efficiency of the cost of quality, the conclusion drawn based on the statistical results is to focus on customer, obsession on quality, teamwork, continuous improvement, training and education and the empowerment and involvement of employees does not affect the partial and simultaneously to increase the efficiency of the cost of quality.
Kepuasan Masyarakat terhadap Layanan Publik Kantor Pelayanan Pajak Daerah Kepulauan Riau Ely Kartikaningdyah
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.v3i2.177

Abstract

Satisfaction of public services is necessary to assess and evaluate the performance of employees in charge directly with the public. To support this routine monitoring work done by identifying the problems that occur in the environment of public agencies. Service users have the right to lodge complaints for services that are not in accordance with standard operating procedures and minimum service standards that have been established by public service agencies, especially at the Regional Tax Office (KPPD) Riau Islands Province. Lack of performance evaluation is expected to increase the satisfaction of both public services and facilities of the service infrastructure. This study aims to measure community satisfaction index for services rendered by employees KPPD Riau Islands. The method used is quantitative descriptive statistics to measure public satisfaction index, based on a decision of the Minister of Administrative Reform No.Kep. / 25 / M.PAN/2/2004. Respondents of this research is the service users taxpayer motor vehicle and samples were taken with the period of 2012-2014 in Riau Islands KPPD which is KPPD Batam, Bintan KPPD, KPPD Tanjungpinang, KPPD Karimun, KPPD KPPD Lingga and Natuna. Results of this study was overall KPPD Riau Islands providing good performance
Pengaruh Kualitas Pelayanan Akademik Terhadap Kepuasan Mahasiswa di Politeknik Negeri Batam Lidya Mariska; Shinta Wahyu Hati
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 3 No 1 (2015): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2015
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v3i1.178

Abstract

This study is expected to determine the influence of the dimensions of quality of service which include reliability, responsiveness, assurance, empathy, and tangible to Batam Polytechnic student satisfaction. The method used in this research is quantitative approach with explanatory research. Data analysis technique employs multiple linear analysis. Population in this research is the students of Multimedia and Networking Techniques who started their academic year in 2014, 2013, 2012 at Batam Polytechnic. The sample used in this study was 100 respondents. The sampling technique is purposive sampling.The results of this study show that hypothesis 1 variable reliability, hypothesis 2 responsivenss variable, hypothesis 3 variables assurance, empathy hypothesis 4 variable, hypothesis 5 tangible variable, indicate signifant value which is smaller than α = 0.05 and is proven by F - calculate> F - table. The results show that Ho is refuted and Ha is supported. It can be said that partial variable quality of service that include reliability, responsiveness, assurance, empathy, and tangible has a positive and significant impact on student satisfaction. Simultaneous test results that have been done show that empathy and tangible variables have a dominant influence on student satisfaction.
Analisis Data Panel Untuk Menguji Pengaruh Estimasi Biaya Produksi Terhadap Harga Jual pada Workshop PT Multi Karya Bajatama Elvianto Elvianto; Dwi Kartikasari
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 3 No 1 (2015): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2015
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v3i1.179

Abstract

This study aimed to analyze the estimated cost of production to the selling price, and want to know the suitability costing companies with existing theories. Data were collected from PT Multi Karya Bajatama by sampling method, totals of samples used were 169, data were collected from June to December 2014. This study uses panel data analysis with the model common effect and fixed effect. The study found that the cost of production significantly influence the selling price. Having compared the way costing companies with existing theory, getting the less fit. Researchers suggest, should the company change the calculation of the estimated cost of production.
Perancangan Sistem Informasi Manajemen Arsip Elektronik (e-Arsip) Berbasis Microsoft Access pada PT Hi-Test Fauziah Latifah; Aditya Wirangga Pratama
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 3 No 1 (2015): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2015
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v3i1.180

Abstract

Kearsipan merupakan bagian pekerjaan kantor yang sangat penting. Kearsipan sangat dibutuhkan dalam pelaksanaan kegiatan kantor karena arsip merupakan pusat ingatan untuk setiap kegiatan dalam kantor. Akan tetapi, dalam penganganan arsip perusahaan masih dapat tidak efisien karena masih menerapkan sistem informasi konvensial dan banyak memakan waktu untuk penemuan kembali. Penelitian ini bertujuan untuk merancang sebuah sistem informasi arsip elektronik yang dapat mempermudah pencarian informasi kearsipan yang aman, cepat, akurat, dan lebih efisien waktu. Perancangan sistem informasi ini difokuskan pada arsip dinamis yaitu account payment voucher. Integrase informasi pada e-arsip berbasis Microsoft access. Jenis penelitian menggunakan metode ekplorasi, metode yang digunakan antara lain metode analisis data, perancangan, desain aplikasi, pengujian dan implementasi. Hasil penelitian ini yaitu perancangan program aplikasi, dan aplikasi yang telah dirancang dapat digunakan sebagai alternative untuk memecahkan masalah di PT. Hi-Test, penggunaan sistem.perancangan berbasis Microsoft access diharapkan dapat membantu bagian administrasi kantor untukdapat mengelola arsip secara efektif dan efisien dengan menggunakan media elektronik dalampengolaan arsip akan diperoleh manfaat kecepatan, kemudahan dan akuratan invoice.

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