cover
Contact Name
Syamsul Arifin
Contact Email
syamsularifin.stiepemuda@gmail.com
Phone
+6282335461414
Journal Mail Official
syamsularifin.stiepemuda@gmail.com
Editorial Address
Bung Tomo Road No 8 Surabaya, East Java, Indonesia.
Location
Kota surabaya,
Jawa timur
INDONESIA
International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2)
ISSN : 27232948     EISSN : 27232204     DOI : 10.48024
E-Journal International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) is a biannual peer-reviewed open access academic journal which is dedicated to publishing high-quality scholarly works on all disciplines of Economics, Accounting, Management, Education, and Entrepreneurship studies. The objective of the Journal is to provide a leading forum for the enhancement of communication between researchers and policymakers on the recent development of Economics, Accounting, Management, Education, and Entrepreneurship. The scope of IJGAME2 (International Journal of Global Accounting, Management, Education, and Entrepreneurship)
Arjuna Subject : Umum - Umum
Articles 126 Documents
ANALYSIS OF THE EFFECT OF REGIONAL MINIMUM WAGES AND ECONOMIC GROWTH ON JOB OPPORTUNITIES IN CENTRAL KALIMANTAN Harati, Rima
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.97

Abstract

This study aims to determine the effect of the minimum wage variable and economic growth on employment opportunities partially or simultaneously in Central Kalimantan. This research was carried out in Central Kalimantan by taking the research time span between 2011-2022. The analytical method used is multiple regression analysis and the results of the analysis show that the Regional Minimum Wage partially has a significant effect on employment opportunities in Central Kalimantan. Partial economic growth has no significant effect on employment opportunities in Central Kalimantan. The Regional Minimum Wage simultaneously has a significant effect on employment opportunities in Central Kalimantan. Simultaneous economic growth has no significant effect on employment opportunities in Central Kalimantan.
COMPREHENSIVE BUDGET MODEL AS A BUSINESS PLANNING TOOL Andriani, Wiwik
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.100

Abstract

This study aims to create an accrual-based accounting model for the Nagari Government. The research method used in obtaining data is observation and interviews while analyzing data using qualitative analysis, namely analysis using an accrual-based accounting model based on Minister of Home Affairs Regulation Number 20 of 2018 concerning the Application of Accrual-Based Government Accounting Standards in village financial management. The analysis results show that since issuing Minister of Home Affairs Regulation Number 20 of 2018 concerning the Application of Accrual-Based Government Accounting Standards in Village Financial Management until the end of 2022, it has not been optimal in preparing accrual-based Nagari Government financial reports. This happens because the apparatus resources must still be ready to implement accrual-based accounting. In addition, the formats used as tools in accrual-based accounting records are more complete, so it is necessary to design a model that the village apparatus can understand.
ANALYSIS OF THE INFLUENCE OF PERCEPTIONS OF USEFULNESS, PERCEPTIONS OF USEFULNESS, PERCEPTIONS OF SYSTEM SECURITY, AND QUALITY OF SERVICE ON SATISFACTION IN USING ACCOUNTING INFORMATION SYSTEMS IN THE SHOPEE LOAN APPLI Elizabeth, Jessica; Rachmawati, Lia; Fanzuri Yusuf, Hamzah
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.101

Abstract

This study aims to analyze the effect of perceptions of usefulness, convenience, system security and service quality on the satisfaction of using accounting information systems in the shopee application. This type of research used is quantitative research. The data used is primary data with data collection techniques, namely questionnaires and literature study. The data analysis method used is the instrument data test, classical assumption test, multiple linear regression, and hypothesis testing. The results showed that perceived usefulness, convenience, system security and service quality did not simultaneously influence user satisfaction because the significance value was 0.096, but service quality had a positive and significant effect. Keywords: Perceived usefulness, Perceived Convenience, Perceived System Security, Service Quality, User Satisfaction.
ANALYSIS OF COST OF GOODS SOLD CALCULATION IN MSMEs PAHALA GEPREK & CHICKEN Wicaksono, Achmad; Anwar, Chairil
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.102

Abstract

This research was carried out with the aim of knowing how the calculation of the cost of goods sold in MSMEs Pahala Geprek & Chicken, and what obstacles experienced by owners in calculating the cost of goods produced. The method used in this study is a qualitative method with a descriptive approach. Research data were obtained through observation and semi-structured interviews with owners and employees. The data obtained is then analyzed descriptively to answer the formulation of the problem raised. The results showed that so far MSMEs Pahala Geprek & Chicken have calculated the cost of goods sold according to the understanding possessed by the owner. The calculation is done simply, namely by adding the cost of raw materials with the cost of employee salaries in one production process. In doing calculations, owners often experience difficulties in determining the cost of goods produced due to relatively fast changes in raw material prices. Keywords: Cost Of Goods Sold, MSMEs, Pahala Geprek & Chicken
THE IMPACT OF SPILLOVER STAGFLATION ON CAPITAL UTILIZATION IN EAST JAVA (IN MACROECONOMIC PERSPECTIVES) 2014-2022 Anggun Wida Prawira; Syamsul Arifin; Nuryadi
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.109

Abstract

This study intends to examine the implications of stagflation risk on capital utilization in the East Java from a macroeconomic perspective. Non-random, saturated sampling was used in the sampling procedure. The quantitative nature of this study approach allows for the testing of ideas from unbiased perspectives. Using time series secondary data 2014 to 2022 with capital utilization from the One-Stop Investment and Integrated Services Office (DPMPTSP), inflation and open employment rate from the Bank of Indonesia, and Gross Regional Domestic Product (GRDP) from the Central Statistics Agency (BPS). Data analysis techniques using multiple linear regression processed using ordinary least squares (OLS) by EViews12. The findings were as follows: 1). Capital utilization is positively and significantly impacted by the stagflation trap of gross regional domestic product (GRDP). 2). Capital utilization positive effects from the Stagflation trap of inflation, although the effect is insignificant. 3). The open unemployment rate's Stagflation trap has a positive and significant effect on capital utilization. 4). The macroeconomic stagflation trap, which is represented by the gross regional domestic product (GRDP), inflation rate, and open unemployment rate, has a substantial impact on capital utilization simultaneously. This study's findings are statistically in line with previous findings and theoretical literature.
HOW TO GREEN PRODUCT AND ETHICAL LIVING FOR ZILENIAL GENERATION LADYNABILITY IN SURABAYA CITY ? Jannah, Nur; Endah Muliatie, Yurilla
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.111

Abstract

The purpose of this study was to analyze green products, ethical living of sanitary napkins for the zillennial generation and the impact of using sanitary napkins when women of the zilenil generation buy environmentally friendly products. A descriptive qualitative research approach using the case study method. Data collection techniques through interviews, observation and documentation using 3 informants. Based on the results of the research, it shows that not all Green products in sanitary napkins in the era of the Zillennial generation can be consumed and Ethical living in the life of the Zillennial Generation is still lacking and there is a need for education about environmental hazards, good green products will provide good environmental value . The application of green products and also green marketing in running a business has proven to have an impact on competitive advantage and also on the surrounding business environment. With so many sanitary napkin products, it is hoped that Zillennials will be more aware of, health and the surrounding environment are maintained and it is time for business people to produce green products and implement promotions among Zillennials in stages. 
THE INFLUENCE OF PROFITABILITY, LEVERAGE, AND CAPITAL INTENSITY ON INDICATIONS OF TAX AVOIDANCE hadiwibowo, imam; Azis, Mohammad Taufik; Aprilia, Restia
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.113

Abstract

Taxes are the biggest contribution to the growth of a country, including Indonesia. On the other hand, many taxpayers consider taxes a burden that can reduce income, so many taxpayers still try to carry out indications of tax avoidance. The aim of this research is to determine the effect of profitability, leverage, and capital intensity on indications of tax avoidance. In this research, indications of tax avoidance can be measured using CTTOR. Research carried out by the author using a purposive sampling method obtained 67 sample companies in the property and real estate industries listed on the Indonesia Stock Exchange for the 2020–2022 period. The analytical method used is multiple linear regression analysis using SPSS V24. In this research, the results obtained partially show that profitability has a negative effect on indications of tax avoidance and leverage has a positive effect on indications of tax avoidance. while capital intensity has no effect on tax avoidance. simultaneously shows that profitability, leverage, and capital intensity influence indications of tax avoidance.
THE INFLUENCE OF WORK MOTIVATION, INCENTIVES AND CONTRACT WORK SYSTEM ON EMPLOYEE PERFORMANCE PT. PHAROS INDONESIA SURABAYA BRANCH Kurniawati, Ony; Pelitawati, Dyah; Taufan Arliansyah, Dimas
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.119

Abstract

This study aims to test and analyze the effect of Work Motivation, Incentives, and Contract Work System on Employee Performance of PT Pharos Indonesia Surabaya branch. From this goal, PT Pharos Indonesia continues to strive to develop and improve the human resources in it including the excellence of its professionalism. This study uses quantitative data types where the sample used is all employees of PT Pharos Indonesia Surabaya branch totaling 35 contract employees of the marketing division. The measurement technique between variables is to use the Likert Scale in the questionnaire. The results of the analysis of this study indicate that partially the variables of Work Motivation, Incentives, and Contract Work System have a significant effect on Employee Performance. Simultaneously the variables of Work Motivation, Incentives, and Contract Work System have a significant effect on the Employee Performance variable, with a significant value of 0.000.
THE INFLUENCE OF LEADERSHIP STYLE, REWARDS, AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT SAMSUNG SERVICE CENTER SURABAYA BRANCH Waskito Adi, Titok; Ubaidillah, Rizal
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.120

Abstract

This study aims to test and analyze Leadership Style, Reward, and Work Environment on Employee Performance at the Samsung Service Center Surabaya Branch. Which contains a lack of cooperation between teams and company provisions that are burdensome for employees; thus the thought arises that all these factors are interrelated so that they can affect the performance of employees of the Samsung service center Surabaya branch. This study uses quantitative data by collecting data through employee questionnaires from the Surabaya branch of the Samsung service center as a saturated sample. There are 53 employees who are respondents who are divided into two work divisions: 19 respondents from the operational division and 34 respondents from the technician division. The results of the analysis of this study indicate that partially the variables of Leadership Style, Reward, do not have a significant effect on Employee Performance, while the Work Environment variable significantly affects Employee Performance, the tcount value of each independent variable, namely Leadership Style (X1) is 1.283, Reward (X2) is 1.585, Work environment (X3) is 2.856 and the significance value of each independent variable, namely Leadership Style (X1) is 0.206, Reward (X2) is 0.119, Work environment (X3) is 0.006. However, simultaneously the variables of Leadership Style, Reward, and Work Environment have a significant effect on the Employee Performance variable, the Fcount value is 9.046 with a Ftable value of 2.79 and a significant level of 0.000.
THE EFFECT OF CASH FLOW AND ACCOUNTING PROFIT ON THE STOCK PRICE OF FOOD AND BEVERAGE COMPANIES IN THE INDONESIA STOCK EXCHANGE Pelitawati, Dyah; Kurniawati, Ony; Wulandari, Fitria
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 1 (2023): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i1.122

Abstract

This study aims to test and analyze cash flow and accounting profit on stock prices in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX). The sampling technique was carried out using the purposive sampling method, and we obtained 14 companies that became research samples. The observation period is 5 years, namely 2016 - 2020 so the analysis data obtained is 70. The data was tested using Multiple Linear Regression Analysis, t test, F test, and Coefficient of Determination. The results of this study using the t test show that the operating cash flow, investment cash flow, and funding cash flow variables partially have no significant effect on the stock price variable, and the accounting profit variable partially has a positive and significant effect on the stock price variable. While the results of research using the F test show that simultaneously the operating cash flow variable, investment cash flow, and funding cash flow have a significant effect on the stock price variable. The results of the study using the coefficient of determination (R2) variable operating cash flow, investment cash flow, funding cash flow, and accounting profit together affect the variable stock price of 42.9%. While the remaining 57.1% is influenced by other variables outside of this regression equation.

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