JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS
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.
Articles
321 Documents
<![CDATA[Pengaruh Kualitas Produk Terhadap Kepuasan Pelanggan Bingka Nayadam Batam ]]>
<![CDATA[Rindu Nadia Dewi]]>;
<![CDATA[Rahmat Hidayat]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 3 No 1 (2015): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2015 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v3i1.181
<![CDATA[Customers have become more selective in determining the quality of a given product to achieve customer satisfaction. Product quality can usually be measured with brands and packaging. The purpose of this study was to analyze the effect of eachs variable, brand (X1), packaging (X2) on customer satisfaction (Y) bingka Nayadam Batam. Samples in this study of 100 respondents and by using non-probability sampling technique sampling is purposive sampling. This research using program SPSS 20.0. The analysis technique using validity, reliability, classical assumptions with hypotheses and multiple linear analysis. The results were obtained brand variables significantly influence customer satisfaction Bingka Nayadam Batam. Variable packaging also significantly influence customer satisfaction Bingka Nayadam Batam. Brand and packaging simultaneously significant effect on customer satisfaction Bingka Nayadam Batam. The variable most dominant influence on customer satisfaction Bingka Nayadam Batam is the packaging. Figures Adjusted R square of 0.555 indicates that 55.5% customer satisfaction can be explained by two independent variables used in the regression equation. While the remaining 44.5% is explained by other variables that are not included in this research model.]]>
<![CDATA[Perbedaan Kepuasan Kerja Karyawan dalam Penerapan Perjanjian Kerja di PT TPCO PAN Asia Cabang Batam ]]>
<![CDATA[Yessy Permata Donsari]]>;
<![CDATA[Rusda Irawati]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 3 No 1 (2015): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2015 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v3i1.182
<![CDATA[This study aims examine the differences of job satisfaction between contract worker and permanent worker at PT TPCO Pan Asia, Batam. There are several variables that can affect job satisfaction, such as the satisfaction with the job, the work environment, leadership and company policies. 195 respondents consisting 41 contract worker and 154 permanent worker, were chosen using purposive sampling method. This data is analyzed using the Mann Whitney test. Results of analyzes generally show that there was no difference in job satisfaction of employees based on agreements between contract worker and permanent worker. As for specifically, differences based on variables that affect job satisfaction showed no difference to the work, the work environment and leadership between contract worker and permanent worker. While the difference of the job satisfaction about company policies showed significant difference. That is difference job satisfaction between contracts worker and permanent worker only in the company's policy about status of worker based on employmentagreement.]]>
<![CDATA[Perhitungan Cost of Poor Quality pada PT Techwah Paper Products Indonesia Periode Tahun 2010-2011 ]]>
<![CDATA[Arif Darmawan]]>;
<![CDATA[Ratna Sumira]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 3 No 1 (2015): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2015 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v3i1.183
<![CDATA[This research was conducted at PT Teckwah Paper Products Indonesia with descriptive research method. The purpose of this study was conducted to determine how recording and rework calculations on the PT Techwah Paper Products Indonesiadan conformance with theory. This research was conducted on 5 February to 5 May 2014. The results showed that the cost of poor quality recording to rework foldingline and delamination in 2010 and 2011, is not in accordance with the theory that there is a difference in cost of rework of $ 60.26 is lower than that. The company should only consider direct labor costs but doesn’t take into account the material and overhead costs.]]>
<![CDATA[Kualitas Pelayanan Sebagai Variabel Intervening Antara Kompetensi Pegawai dan Budaya Kerja Terhadap Kepuasan Mitra di Pelayanan Terpadu Satu Pintu Badan Pengusahaan Kawasan Perdagangan Bebas dan Pelabuhan Bebas Batam ]]>
<![CDATA[Adi Irawan]]>;
<![CDATA[Gunadi Gunadi]]>;
<![CDATA[Sri Langgeng Ratnasari]]>;
<![CDATA[Chablullah Wibisono]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 3 No 1 (2015): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2015 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v3i1.184
<![CDATA[This research aims to investigate the intervening role of service quality on the relationship between employee competence, work culture and customer satisfaction. The objective of research is to understand the effect of employee competence and work culture on customer satisfaction through service quality as intervening at Office of Batam Indonesia Free Zone (BIFZA) Integrated Service (One Stop Office). Research type is quantitative with explanatory method. The research population was all people who have been receiving servives at Office of Batam Indonesia Free Zone (BIFZA) Integrated Service (One Stop Office). This research performed stratified random sampling to get the sample and number of sample was accounted for 175 customers. In order to test hypotheses, this research use path analysis techniques(Path Analysis) as a quantitative analysis, path analysis using a two stage linear regression analyses by using Statistical Package for Social Science (SPSS) version 22.0. The results of analysis found that The results of analysis displayed that 1) employee competence positively and significantly influenced service quality. 2) work culture positively and significantly influenced service quality 3) service quality had no significant influenced customer satisfaction 4) employee competence positively and significantly influenced customer satisfaction 5) work culture positively and significantly influenced customer satisfaction 7) service quality did not play as intervening variable on the relationship between employee competence, work culture and customer satisfaction.]]>
<![CDATA[Pengaruh Penjualan Sisa Hasil Produksi Terhadap Pendapatan di PT Dynacast Indonesia ]]>
<![CDATA[Kenny Lauda]]>;
<![CDATA[Seto Sulaksono Adi Wibowo]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 3 No 1 (2015): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2015 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v3i1.186
<![CDATA[This research was conducted at PT Dynacast Indonesia. The purpose of this research is to determine whether the sales process scrap against earnings in PT Dynacast Indonesia has the accounting treatment similar to what I learned as I went to college in the country Batam Polytechnic. The analysis that I will discuss in this study is to compare the sales procedure and admission records that I have learned in college with the applicable procedures and record keeping in PT Dynacast Indonesia.]]>
<![CDATA[Pengaruh Insentif Terhadap Kinerja Guru Pada Sekolah Menengah Atas Negeri (SMAN) Dengan Motivasi Sebagai Variabel Intervening ]]>
<![CDATA[Cornelius Pasaribu]]>;
<![CDATA[Irsutami Irsutami]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 3 No 1 (2015): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2015 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v3i1.187
<![CDATA[The purpose of this researdh is to examine the influence of materiil incentive for teacher performance SMAN with motivation as intervening variable for mainland area in Batam. The number of teachers who used as responen is 203 and the analytical methods are simple and multiple regression, path analysis (path analysis), and Sobel test to examine the influence of intervening variables. The result showed that partially materiil incentive an affect toward motivation but don’t affect toward performance, while the motivation an affect toward performance. Another result from this study showed that motivation indirectly can affect in relationship of materiil incentive and teacher’s performance. This result describe that giving an incentive could improve teacher’s motivation especially increase self potential to achieve a good performance.]]>
<![CDATA[Pengaruh Beban Pekerjaan terhadap Kinerja Karyawan: Efek Mediasi Burnout ]]>
<![CDATA[Arie Fajriani]]>;
<![CDATA[Dovi Septiari]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 3 No 1 (2015): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2015 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v3i1.188
<![CDATA[The research purpouse is investigations burnout efffect as mediating variable on relationship between workload and employee performance. The sample is 709 employees in 163 manufacturing firms in Batam. Result show that burnout partially mediating the effect of workload on performance. Over workload will cause burnout on individual, than finally reduce performance.]]>
<![CDATA[Analisis Pengaruh Kebijakan Cadangan Wajib, Inflasi, Firm Size, Sales growth dan Leverage terhadap Stock return pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Susanti Susanti]]>;
<![CDATA[Wisnu Yuwono]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 3 No 1 (2015): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2015 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v3i1.189
<![CDATA[This study aimed to analyze the influence of cash reserve ratio, inflation, firm size, sales growth and leverage to stock return on banking companies listed in the Indonesia Stock Exchange.This study used a sample of 36 companies listed in Indonesia Stock Exchange during the period 2009 to 2013, in which the sample is selected using purposive sampling method. Statistical method used in analyzing the data is the multiple regression models. Results of this study showed that only cash reserve ratio and inflation in this study show negative significant effect on stock return, while firm size has a positive significant effect o stock retrun. The results of this study showed some implications for investors, investors are more cautious in considering these factors before investing at banking sector.]]>
<![CDATA[Bagaimana Perhitungan Unit Cost Kamar Hotel Melalui Pendekatan Metode Tradisional dan Activity Based Costing? ]]>
<![CDATA[Hendra Gunawan]]>;
<![CDATA[Stefania Fatma]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 3 No 1 (2015): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2015 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v3i1.190
<![CDATA[The research discusses how the calculation and comparison of cost hotel rooms using traditional methods and activity based costing approach. The research uses data collection techniques case studies by observation and interview at a hotel and were analyzed descriptively. These results indicate that the determination of tariffs traditionally only allocate unit costs into one cost driver resulting in a lower cost for the kind of room with a high rate. Activity based costing method approach resulted in a lower room cost for this type of room with a low rate because the cost of each activity charged to the many cost driver. In addition to the activity based costing is able to properly allocate costs based on consumption activity of each activity.]]>
<![CDATA[Analisis Perbandingan Penerapan PP no 46 tahun 2013 dengan UU no 36 tahun 2008 pada PT Trio Infotek Batam ]]>
<![CDATA[Dianaswara Sindari]]>;
<![CDATA[Arniati Arniati]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 3 No 1 (2015): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2015 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v3i1.191
<![CDATA[In mid-2013 The government had issued the new regulation of Taxation in PP No 46 Year 2013. PP 46 introduces a final tax regime on business income of certain individual and corporate taxpayers, excluding permanent establishments, with a gross turnover of less than Rp 4.8 billion (USD 482,000) per annum. This PP 46 is not a replacement for the prior regulation of UU No. 36 Year 2008, this regulation special for SMEs. There were some differences to In the UU 36 Year 2008 to be found between the two regulations. They were different in terms of the calculation, payment, or even the reporting. The comparation of these two regulations would give a conclusion as to a service-provided company, the PP 46 is benefiting them in term of paying less tax after the calculation every year.]]>
