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INDONESIA
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Published by Politeknik Negeri Batam
ISSN : 25489917     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 242 Documents
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The Role of Personality, Family Environment and Entrepreneurship Education on Entrepreneurial Interest of Batam State Polytechnic Students During the Covid-19 Pandemic Salwa Anisa; Adi Irawan Setiyanto
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4380

Abstract

The purpose of this study was to determine the influence of personality, family environment, and entrepreneurship education on the entrepreneurial interest of Batam State Polytechnic students during the covid-19 pandemic. The research population is Batam State Polytechnic students with the criteria that they have received entrepreneurship course. The total respondents were 381 students. This study uses a quantitative approach and data collection through distributing questionnaires using google form. The results of the study are personality variables have an effect on student entrepreneurship interest. The family environment variable has no effect on the student's entrepreneurial interest. Finally, the entrepreneurship education variable has an effect on students' interest in entrepreneurship. The implications of the research are for Polibatam students to take part in entrepreneurial training and hone skills that can motivate themselves to become entrepreneurs. The implication for Polibatam is to become a facilitator and support activities that can increase students' interest in entrepreneurship.
Pengaruh Total Aset, Likuiditas, Dan Kepemilikan Saham Publik Terhadap Kinerja Lingkungan Dengan Profitabilitas Sebagai Variabel Intervening Bella Seni Krisdiyanti
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4393

Abstract

Penelitian dilakukan dengan maksud untuk melihat pengaruh ukuran perusahaan, likuiditas, dan kepemilikan saham publik terhadap kinerja lingkungan yang dimediasi oleh profitabilitas. Kajian ini memanfaatkan informasi pada laporan keuangan industri manufaktur yang tercatat di BEI dan PROPER, menggunakan pengujian data purposive sampling pada tahun penelitian 2016–2021 dan menghasilkan 138 data dari 23 entitas sektor manufaktur. Metode penelitian menggunakan Partial Least Square (PLS) dengan jenis data sekunder. Penelitian memaparkan hasil bahwa terdapat pengaruh positif secara parsial antara ukuran perusahaan terhadap profitabilitas, kepemilikan saham publik berpengaruh negatif terhadap profitabilitas, sedangkan likuiditas tidak berpengaruh terhadap profitabilitas. Ukuran perusahaan tidak berpengaruh terhadap kinerja lingkungan, akan tetapi likuiditas, kepemilikan saham publik, dan profitabilitas berpengaruh positif terhadap kinerja lingkungan. Adanya pengaruh positif antara ukuran perusahaan terhadap kinerja lingkungan dengan dimediasi oleh profitabilitas, profitabilitas tidak mampu memediasi kepemilikan saham publik terhadap kinerja lingkungan, profitabilitas tidak mampu memediasi hubungan likuiditas terhadap kinerja lingkungan. Kata Kunci: Kinerja Lingkungan, Profitabilitas, Ukuran Perusahaan, Likuiditas, Kepemilikan Saham.
Perbedaan Kinerja Keuangan Perbankan Di Indonesia Sebelum dan Sesudah Pandemi Covid-19 Shinta Kartika; Sugeng Riadi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4486

Abstract

Pandemi Covid-19 berdampak buruk terhadap ekonomi negara yang menyebabkan penurunan kinerja berbagai perusahaan. Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan perbankan di Indonesia sebelum dan sesudah pandemi Covid-19, sumber data pada penelitian ini adalah laporan keuangan tahunan bank di Indonesia yang diperoleh dari Bursa Efek Indonesia (BEI), yang diukur berdasarkan pendekatan CAMEL. Tahun data yang digunakan hanya laporan keuangan perbankan tahun 2019 – 2020 yang didapat dari Bursa Efek Indonesia. Penelitian ini menggunakan metode kuantitatif dengan pendekatan uji beda yang bertujuan untuk melihat persamaan atau perbedaan objek yang diteliti, yang menggunakan 5 (lima) indikator yaitu capital, asset, management, earnings, dan liquidity. Hasil dari penelitian ini menunjukan bahwa terdapat perbedaan kinerja keuangan yang diukur menggunakan metode Capital, Management, Earnings, dan Liquidity, sedangkan dengan menggunakan metode Assets tidak menunjukan adanya perbedaan terhadap kinerja keuangan perbankan di Indonesia sebelum dan sesudah pandemi Covid-19.
PERENCANAAN PAJAK DAN IMPLIKASINYA TERHADAP USAHA MIKRO KECIL DAN MENENGAH (STUDI KASUS PADA UMKM MADU HUWAIDA) Tiara Faradita; Nurul Aisyah Rachmawati
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4487

Abstract

This study plans and analyzes the implications of tax compliance for Micro, Small and Medium Enterprises with a case study on MSME Madu Huwaida. The purpose of this research is to help MSMEs to plan their obligations as taxpayers according to the provisions of the tax law. The type of qualitative research used is a case study. Data collection techniques used in the form of literature study, interviews, observation and documentation. The analysis technique used is in the form of data reduction analysis techniques, data presentation and verification. The results of the study show that based on the Law on the Harmonization of Tax Regulations, they are not required to pay taxes because their turnover has not yet reached the taxable turnover. Based on its tax obligations, namely the obligation to register, perform calculations, pay and report taxes owed, MSME Madu Huwaida has carried out its obligations as a taxpayer, which is marked by having a TIN as a taxpayer identification number. However, the tax obligations have not been fully carried out considering the limited resources and knowledge they have.
Your Fried Chicken is “Hot” [but “Stenchy”]! A Business Analysis of PT Fast Food Indonesia, Tbk during the Pandemic Carissa Firdaus; Resi Ariyasa Qadri
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4506

Abstract

The Covid-19 outbreak has a severe impact on Indonesia's food and beverage industry. The purpose of the study is to examine the business and growth plan, review the financial situation, and determine the intrinsic value of FAST firm shares. The research employs the case study methodology to fulfill the objectives. The financial and business data are collected via documentation and analyzed using the financial statement analysis framework. Our study finds that the business slows down when the pandemic struck and thus the company take a defensive strategy to sustain its business. Market players seem to overvalue FAST’s stock price. Our research plays a significant role in shedding a light on firm’s fundamental analysis for investors before placing their investment in FAST.
Analisis Faktor-Faktor yang Mempengaruhi Minat Mahasiswa dalam Berkarir menjadi Akuntan Publik Ines Hendri Kurnia; Afriyanti Hasanah
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4634

Abstract

Penelitianiini bertujuan untuk menjelaskan faktor apa saja yang mempengaruhi minat mahasiswa dalam karir menjadi akuntan publik. Penelitian ini menggunakan pendekatan kuantitatif dan menggunakan uji Asumsi Klasik regresi linier berganda dan uji hipotesis menggunakan uji t. Sampel yang digunakan dalam penelitian ini sebanyak 75 responden yang terdiri dari mahasiswa prodi D4 Akuntansi Manajerial dan D3 Akuntansi jurusan MB di Politeknik Negeri Batam. Hasil dari penelitian ini menunjukkan bahwa faktor yang mempengaruhi minat mahasiswa untuk berkarir menjadi akuntan publik adalah faktor penghargaan finansial, pertimbangan pasar kerja dan pengakuan profesional berpengaruh terhadap minat mahasiswa untuk berkarir menjadi akuntan publik, sedangkan faktor lingkungan kerja tidak berpengaruh terhadap minat mahasiswa untuk berkarir menjadi akuntan publik
INFLUENCE OF INCENTIVES ON PERFORMANCE OF MAN BATAM EMPLOYEES Arib Muhammady; Adi Irawan Setiyanto
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4720

Abstract

Abstract. Institutions are one of the parties that cannot avoid various demands for changes and developments in the era of the industrial revolution 4.0. In dealing with these changes, institutions need a reliable and professional human resource (HR) in their fields. Therefore, an Institution needs to improve the quality of employees who work in it, because employees are one of the main and very important components of an institution or organization. Employee performance is one of the determining factors for the success of an institution or organization in achieving its goals. One way that can be taken to improve employee performance is by providing remuneration (incentives) to employees. This study aims to determine how the effect of incentives on employee performance MAN BATAM. This research is a quantitative descriptive study with the research sample being 88 employees of MAN BATAM. Data were obtained through questionnaires and interviews. The instrument used to collect data is a questionnaire that has been declared valid and reliable based on the results of the instrument trial. The research data were analyzed by simple linear regression analysis and partial significance test T (T-test) and processed with the SPSS 21 program. The results showed that incentives significantly affected the performance of MAN BATAM employees. Keywords: Industrial Revolution 4.0, Institution, Employee Performance, Incentive
ANALISIS ANALISIS PENGELOLAAN KERUGIAN PIUTANG PEMBIAYAAN DI BFI FINANCEINDONESIA TBK. Afriana Lomagio
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4771

Abstract

Penelitian ini bertujuan untuk menganalisis piutang pembiayaan melalui rasio tunggakan dan rasio penagihan pada BFI Finance Indonesia Tbk periode tahun 2018-202. Hasil penelitian ini menunjukkan bahwa dalam penagihan dan tunggakan pada BFI Finance Indoensia Tbk masih mengalami ketidakefektifan karena persentase berdasarkan hasil penelitian pada rasio tunggakan tergolong dalam standar yang besar yaitu diatas dari 3% yang artinya perusahaan belum maksimal dalam pengelolaan risiko penagihan piutang, kecuali di tahun 2019 pengelolaan piutan berhasil dikelola dengan nilai persentase 1,99% lebih kecil dari standar persentase yang seharusnya. Selanjutnya untuk rasio pengagihan, perusahaan ini sudah maksimal dalam pengendalian penagihan karena persentase rata – rata diatas 90% selama empat periode.
SKEPTISISME PROJECT BASED LEARNING DAN PROBLEM BASED LEARNING DALAM PEMBELAJARAN AKUNTANSI BERKELANJUTAN: PERSPEKTIF MAHASISWA AKUNTANSI VINA KHOLISA DINUKA; Diah Amalia
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4774

Abstract

Penelitian ini bertujuan untuk mengetahui pandangan perilaku dan faktor skeptisisme yang timbul pada mahasiswa akuntansi dalam penerapan Problem Based Learning (PBL) dan Project Based Learning (PjBL). Metode penelitian menggunakan kombinasi model/desain Sequential Exploratory. Penelitian tahap pertama menggunakan metode kualitatif dan pada tahap kedua menggunakan metode kuantitatif. Teknik analisis data adalah Structural Equation Modelling-Partial Least Square (SEM-PLS) menggunakan software SmartPLS 3.0. Hasil penelitian kualitatif bahwa timbul sikap skeptis mahasiswa yang akan berdampak pada penerapan PBL/PjBL dalam kurikulum mata kuliah akuntansi. Untuk norma subjektif ini tidak mempengaruhi setiap keputusan yang akan diambil karena mahasiswa memiliki kecenderungan untuk tidak meyakini lingkungan sekitarnya, sehingga persepsi lingkungan sosial tidak dapat mempengaruhi mahasiswa untuk berperilaku skeptis. Sedangkan semakin kuat keyakinan akan sulitnya untuk melakukan kuliah PBL/PjBL sehingga semakin kuat keraguan yang muncul yang akan menyebabkan tidak efektifnya pelaksanaan kuliah PBL/PjBL. Hasil penelitian kuantitatif menyatakan bahwa attitude toward behaviour dan perceived behavioural control memiliki pengaruh yang signifikan terhadap variabel dependennya yaitu penerapan PBL/PjBL dalam kurikulum mata kuliah akuntansi. Untuk variabel subjective norm tidak memiliki pengaruh yang signifikan terhadap variabel penerapan PBL/PjBL dalam kurikulum mata kuliah akuntansi.
Pengaruh Kecerdasan Emosional dan Pemahaman Kode Etik Akuntan Terhadap Sensitivitas Etis Mahasiswa Akuntansi Politeknik Negeri Batam Dede Medianty S; Hajan Hidayat
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4785

Abstract

This study aims to examine the impact of Emotional Intelligence and Comprehension of the Accountant's Code of Ethics on the Ethical Sensitivity of Accounting Students. The sample of this research is active students from the accounting study program at the Batam State Polytechnic class of 2018-2019 who have received ethical learning through professional ethics courses totaling 90 students. This research includes the type of survey research, with the research instrument is a questionnaire. The data analysis technique used is multiple linear analysis. The results of the study prove that: Emotional Intelligence has a positive influence on the ethical sensitivity of accounting students at the Batam State Polytechnic, Understanding the Accountant Code of Ethics has a positive influence on the ethical sensitivity of accounting students at the Batam State Polytechnic, Emotional Intelligence and Comprehension of the Accountant Code of Ethics have a positive influence simultaneously on the ethical sensitivity of accounting students at the Batam State Polytechnic

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