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[Analisis SWOT Pelabuhan Ferry International Sekupang ]]>
<![CDATA[Rusda Irawati]]>;
<![CDATA[Benny Syahroni]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 1 No 1 (2013): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2013 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v1i1.192
<![CDATA[This research was held in Sekupang Internasional Ferry Terminal (SFT) as a public seaport for the internasional crossroad from Batam-Indonesia to the Front Harbour of Singapore. The purpose of this research are: to know about SFT’s factors of strength, weakness, opportunity and threat, to know and analyze about SFT’s competitives profile. The research used quantitative and desciptive method. It’s used to measure internal and external factor and the SFT’s competitive profile. Furthermore composing IE matrix to know the position of the company. The result of this reseach showed that, the main strenght of SFT are physical resources. The main weaknesses of the SFT are location of the port far from city centre and low of market share. Main opportunities for the companies are distance travelled closer to port of Singapore. The greatest threat are there is a special port that serves the public passenger and a rise in seaport taxes also one should be wary of threats by the company.]]>
<![CDATA[Analisis Tingkat Kemandirian Keuangan Pemerintah Daerah Kota Batam untuk Tahun 2006-2010 ]]>
<![CDATA[Irsutami Irsutami]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 1 No 1 (2013): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2013 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v1i1.193
<![CDATA[Financial autonomy will assist to implementation of regional autonomy, but the natural resources factor can acceleration it and Batam is potential reliaze that., thus research is needed to describe financial autonomy degree. The research was conducted in Government of Batam District with the period analisys is 2006 - 2010. Interviews and inspection several of data is done and using descriptive analysis method. The results of researceh showed that the level of financial autonomy Government of Batam District is still below 25% for the years 2006 to 2010 with the degree of fiscal decentralization between 10.1% - 20% which means that the Batam PAD are still less reliable for the operational governance and other expendutures.]]>
<![CDATA[Penerapan Konsep Nilai Waktu Uang Pada Penyusutan Aktiva Tetap dan Pengaruhnya Terhadap Kewajiban Pajak pada PT Synergy Indonesia ]]>
<![CDATA[Arniati Arniati]]>;
<![CDATA[Fitrima Windariyani]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 1 No 1 (2013): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2013 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v1i1.194
<![CDATA[Tax planning is an attempt to minimize the taxation of corporate profits, can be done by selecting the appropriate method of depreciation. This study was conducted to determine the ratio of fixed assets depreciation calculations PT Synergy Indonesia if using straight-line depreciation method or the declining balance method taking into account the time value of money now (present value), and its influence on the acquired company's tax savings. This study will reveal the method of depreciation tax savings by PT Synergy Indonesia. The author uses interviews and documentation methods in order to obtain information / data accurately from the company. Results of this study suggest the company using the declining balance method as a method of depreciation of fixed assets of the company, because in this method the tax savings.]]>
<![CDATA[Pengukuran Indeks Kualitas Pengelolaan Pemerintah Provinsi Kepulauan Riau Prespektif Masyarakat Sipil dan Masyarakat Bisnis ]]>
<![CDATA[Basariah Sitorus]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 1 No 1 (2013): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2013 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v1i1.195
<![CDATA[This study aims to quantify the quality management of the government's index of Riau Islands province by using the Comparison Method of Exponential (MPE). Respondents were 19 samples consisting of journalists, business people, academic and NGOs, Civil Society research perspective for 5,09 (enough) and the Business Community perspectives of 5,77 (enough). People consider quality management Riau Islands Provincial Government has started to develop good governance with time, effort, budget and resources owned by the public and government.]]>
<![CDATA[Analisis Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas (Studi Kasus Pada Perusahaan Properti dan Real Estate yang Go Public di BEI Tahun 2006 – 2011) ]]>
<![CDATA[Yuni Sartika Sitorus]]>;
<![CDATA[Irsutami Irsutami]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 1 No 1 (2013): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2013 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v1i1.196
<![CDATA[This study aimed to determine the effect of working capital manajemen on independence of profitability. The method used is regression analysis to compare the three variables is average collection period, inventory turnover in days, dan average payment period (independent variable) with the independence of profitability/ROI (dependent variable). Using a sample of 12 property and real estate companies, this study was able to prove that the working capital management significantly negative effect on profitability (ROI).]]>
<![CDATA[Pengaruh Adopsi IFRS terhadap Earnings Response Coefficient pada Perusahaan di Inggris dan Jerman ]]>
<![CDATA[Arif Darmawan]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 1 No 1 (2013): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2013 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v1i1.197
<![CDATA[International Financial Reporting Standards (IFRS) merupakan isu hangat yang sedang marak diperdebatkan di berbagai negara. Beragam reaksi muncul terhadap isu ini, baik reaksi mendukung maupun menentang adopsi IFRS. Penelitian terkait dengan dampak adopsi IFRS selama ini lebih berfokus pada perubahan informasi komponen laba untuk tujuan penilaian terhadap pengenalan IFRS, namun belum menggambarkan bagaimana pasar merespon informasi laba tersebut. Penelitian ini bertujuan untuk melakukan investigasi apakah adopsi IFRS akan berpengaruh positif terhadap earnings response coefficient perusahaan di Inggris dan Jerman serta apakah informasi laba direspon lebih tinggi oleh investor setelah adopsi IFRS. Dengan memakai model regresi berganda, penelitian ini membuktikan bahwa adopsi IFRS dapat meningkatkan kualitas informasi akuntansi dan direspon secara positif oleh para investor. Selain itu terbukti pula bahwa informasi laba dinilai lebih tinggi setelah adopsi IFRS dibandingkan sebelum adopsi IFRS.]]>
<![CDATA[Pengukuran dan Analisis Beban Kerja Pegawai Bandara Hang Nadim ]]>
<![CDATA[Bambang Hendrawan]]>;
<![CDATA[Muslim Ansori]]>;
<![CDATA[Rahmat Hidayat]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 1 No 1 (2013): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2013 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v1i1.198
<![CDATA[The objective of this research is obtaining the description of employee workload whereas it will be as consideration to HR development in Hang Nadim Airport, BP Batam. We use NASA-TLX Measurement Method, a subjective assessment method for human workload measurement for collecting and analyzing data. This research carried out for 2 months and it was involving 40 respondents from Airport employees. We were gathering data through web based questionnaire that filled by the respondents, every day during observation period. Based on the measurement and analysis, the results indicate that there is significant over workload that happened at operation and technical department. Mental Workload also was found as the most contribute to the occurrence of over workload employees. The recommendation no directed to add personnel but more effort to keep good condition for the personnel including the regularly training for personnel]]>
<![CDATA[Perencanaan Pajak Dalam Rangka Penghematan Pembayaran Pajak Terutang Studi Kasus pada PT GL HI-TECH INDONESIA ]]>
<![CDATA[Dian Pernanda]]>;
<![CDATA[Arniati Arniati]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 1 No 1 (2013): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2013 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v1i1.199
<![CDATA[The purpose of tax planning is not to implement fraud in tax obligation, but to use opportunity regarding tax regulation which can give benefit to company and not affecting loss government legally. This research is done to make tax planning in order to reduce tax payable of PT GL HI-TECH INDONESIA. The efforts that can be done to implement tax planning to minimize company tax payable (PPh) are by reduce undetectable expenses, increase deductible expenses, selecting accounting method and purchase asset with leasing. Researcher use interview method, documentation and observation to get information/data accurately form the company. The result of research show that the tax planning that can be implemented in PT GL HI-TECH INDONESIA are by increase expectable income by doing postpone of income, increase material service expenses by recording in advance, prepare normative list of entertain expenses, maximize repair maintenance expenses by using vehicle 100% for company operational, selecting depreciation method by using double declining and purchase asset with leasing.]]>
<![CDATA[Analisis Kelayakan Bisnis Usaha Roti Ceriwis sebagai Oleh-Oleh Khas Kota Batam ]]>
<![CDATA[Dewi Purnamasari]]>;
<![CDATA[Bambang Hendrawan]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 1 No 1 (2013): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2013 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v1i1.200
<![CDATA[Bussiness feasibility study is needed to see a figure out of feasibility to run a business. The purpose of this study is to address whether the Roti Ceriwis is fisible or not as specially food from batam. Every aspect should be feasible to have a certain standard of value, but the assessment is not only done on one aspect only. Assessment to determine eligibility should be based on the several aspects. Method of analysis uses feasible analysis from various aspect such as market and marketing aspects, technical aspects, financial aspects, in addition sensitivities analysis also used to asses input of cost increase toward business feasibility. The results of this study showed that businesses Roti Ceriwis feasible and has very good prospects.]]>
<![CDATA[Kontribusi Wanita Nelayan Dalam Sosiokultural Gender di Kelurahan Pulau Panjang Barelang - Batam ]]>
<![CDATA[Ely Kartikaningdyah]]>;
<![CDATA[Chici Ramdaniah]]>;
<![CDATA[Mega Mayasari]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 1 No 1 (2013): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2013 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v1i1.201
<![CDATA[Gender is defined as referring to the socio-cultural construction of sex and femininity attitudes, thus allowing the emergence of masculine and feminine characteristics. Gender distribution is limited to the characteristics of men and women were then viewed in terms of social adjustment to the division of tasks and responsibilities. Sociocultural formation according to some experts is formed which is due to the division of tasks and functions that exist in society, this is because of the occurrence of each community to arrive at a balance point that required a division of tasks and functions should be equal between the sexes. The purpose of this study to identify the work that women do in the home of fishermen and fishermen know the contribution of women in the division of labor within the household. Samples taken by 30 households women fishing in Long Island Barelang. The analytical method used is descriptive analysis. Contribution and role of women in the division of tasks and responsibilities in the area of Long Island based on the results of questionnaires that have been outlined in the discussion stated that the work done by women and men have been evenly distributed, this is evidenced by the results of the average percentage distribution of tasks and responsibilities are not equally controlled by women at 100%. In this case there is still a division of the tasks performed by males, although the percentage is still greater contribution of women compared with men. In this research note that the division of labor between men and women in the area of Long Island is not to be a gender bias, as it can be seen that some of the work is not entirely left to the women, but there are also contributions from the men.]]>
